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1 



GOVDOC 

BOSTON PUBLIC LIBRARY 

III Hill I{|1 nil Ijll mil 11 iiii mill mill 



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3 9999 06317 244 7 



STATISTICS 
OF INCOME 



1974 



CORPORATION 




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Internal Revenue Service 

DEPOSITORY 56 Publication 16(11 -78) 

OCCIDENIL COLLEGE 


^ JAN 


/• 1979 




LIB. 


.;ry / 





Publication 16 (11-78) 

Slal: . ■ , if/iTi.s aiF' for 

sale by the Superiniendc: 
U.S. Government Printing _ .., 
Washington. D.C. 20402 



Stock No, 


- 


- 


Libi,: 






Suggested Citation 

Internal Revenue Service 
Statistics of Income — 1974. 
Corporation Income Tax Returns 
U S Government Printing Office, 
W.ishington. D.C. 1978 



Other Recent Publications for Sale 

Business Income Tax Returns. 1975 (358 

pp.. $5.50) 
Business Income Tax Returns. 1976. 

Preliminary 
Corporation Income Tax Returns. 1973 

(243 pp.. S4,25) 
Corporation Income Tax Returns, 1975. 

Preliminary (23 pp.. $1.20) 
Estate Tax Returns. 1972 (56 pp.. $1,60) 
Fiduciary Income Tax Returns, 1974 (98 

PP) 
Foreign Income and Taxes Reported on 

Corporation Income Tax Returns. 1964. 

1965. and 1966 (380 pp.. $4.45) 
Individual Income Tax Returns. 1975 (237 

pp.. $4.50) 
Individual Income Tax Returns. 1976. 

Preliminary (35 pp.. $1,40) 
Personal Wealth Estimated from Estate 

T;i> " ■ 1972 (63 pp.. $1.75) 

Sma" -1 from Individual Income' 

Tax H,:;uins. 1974 (447 pp., $6,00) 



Publications in Preparation 

Business Income Tax Returns. 1976 
Corporation Income Tax Returns. 1975 
Corporation Income Tax Returns, 1976. 

Preliminary 
Individual Income Tax Returns, i 
International Income and Taxes 

International Sales ' n Returns, 

1972-1974 
International Income and Taxes. Foreign 

Tax Credit on Corporation Returns, 

1968-1972 
International Income and Taxes. U.S. 

Corporations and Ttieir Controlled 

Foreign r--"'-'->''"ns. 1968 and 1972 
Private Foi xcmpt from Income 

Tax, 1974 
Sales of Capital Assets Reported on 

Individual Income Tax Returns, 1973 
Small Area Data from Individual Income 

Tax Returns, 1976 



STATISTICS 
OF INCOME 



1974 



CORPORATION 




Department of the Treasury 
Internal Revenue Service 



Jerome Kurtz, 

Commissioner 
William E. Williams, 

Deputy Commissioner 
Anila F. Alpern, 

Assistant Commissioner (Planning and 
Research) 



Statistics Division 

Vito Natrelia, 

Director 
Howie Wilson, 

Assistant Director 

Bennett R. Moss, 

Chief. Planning and Review Staff 

Robert A. Wilson, 

Chief. Statistics of Income Branch 

John P. Hiniker, 

Chief. Projections and Special Studies 

Branch 

Fred Frishman, 

Chief. Mathematical Statistics Branch 
Thomas M. Durkin, 
Chief, Operations Branch 



This report was prepared in the Statistics of Income 
Branch by the Corporation Statistics Section 
under the direction of Joei R, Slubbs, 
The procedures lor sampling, processing and 
reviewing the data were developed t]y other 
branches o) the Statistics Division The returns 
were sampled at the ten Service Centers located at 
Covir-gton. Kentuctty, Philadelphia. Pennsylvania; 
Kansas City, Missouri, Andover, Massachusetts. 
Holtsville. New Yorl(. Chamblee. Georgia; Memphis 
Tennessee Austin, Texas; Fresno, CalHornia; and 
Ogden, Utah 

Statistical abstracting of the data was done at the 
Service Centers and at the Data Center at Detroit, 
Michigan The Data Center designed and conducted 
the computer processing 







BOSTON PUBLIC LIBRARY 

GOVERNMENT eOCUM€NTS WPARTMENl 

RFCEIVKD 



MAY 1 1 2000 



00 { 



For solo by the Superintendent of Documents. U.S. Government Printing OtTice, Washington, D.C. 20402 



COMMISSIONER OF INTERNAL REVENUE 
Washington, DC 20224 

September 1, 1978 



The Honorable W. Michael Blumenthal 
Secretary of the Treasury 
Washington, DC 20220 



Dear Mr. Secretary: 

As required by section 6l08 of the Internal Revenue Code, we 
have prepared for publication the complete report. Statistics of 
Income — 1974, Corporation Income Tax Returns. The data in this 
report are estimates derived from a sample of unaudited corporation 
income tax returns selected from the nearly 2 million corporation 
returns with accounting periods ended July 1974 through June 1975. 

The report presents information on receipts, deductions, net 
income, income tax liability, tax credits, and distributions to 
stockholders. Statistics are also provided on the corporate tax 
base and on the computation of income tax and additional tax for 
tax preferences ("minimum tax"). 

Classifications used to present the data Include Industry and 
size of total assets, business receipts, net income, and income tax. 
Separate statistics are included for returns with net income, con- 
trolled group members, Small Business Corporations electing to be 
taxed through their stockholders, and Domestic International Sales 
Corporations (DISC's). Data are also provided for foreign-owned U.S. 
corporations as well as on foreign corporations with U.S. business 
operations. 

Additional information about DISC'S as well as on the foreign tax 
credit and Controlled Foreign Corporations reported on the returns of 
the largest U.S. corporations will be published separately. 



With kind regards. 



Sincerely, 




Department of the Treasury Internal Revenue Service 



m 



Contents 



Guide to tables, 



Section 1 

Corporation Income Tax Returns, 
197H, 1 

Return Coverage, 1 

Activities Covered, 1 

Time Period Covered, 1 

Summary of Corporate Activity, 3 
Changes in Tax Rates, 3 
The "Full Absorption" Method of 
Costing Inventories, 6 



Section 2 

Tables for 1971 , 9 



Section 3 

Explanation of Terms, 185 



Section 1 

Description of the Sample and 

Limitations of the Data, 215 



Section 5 

Forms and Instructions, 197 '^ , 219 



Section 6 
Index, 273 



IV 



Guide to Tables 
by Subject, 
1974 



INDUSTRY MEASUREMENT 

Mino'' industry; receipts, net 

income, total assets and related 
items (Table 1), 11 

Major industry; balance sheets and 
income statements (Tables 2, 3), 
20,28 

Major industry and si'.e of total 
assets; selected balance sheet 
and income statement items 
(Table 6), Uo 

Major industry; beginning and end- 
ing inventories (Table 8), 79 

Major industry; book net income or 
deficit (Table 10), 85 

Major industry; tax items (Table 
11), 90 

Major industry; investment credit 
items (Table 19), 128 

Major industry and tax preference 
status; tax preference items 
(Table 20), 132 

Major industry and type of return; 
selected items from returns of 
members of controlled groups 
(Table 3'*), 177 

Industrial division and size of 
business receipts; selected bal- 
ance sheet and income statement 
items (Table 7), m 

Industrial division and size of net 
income or deficit; selected 
items (Table 9), 82 

Industrial division; income state- 
ment and tax items of active 
foreign corporations with U.S. 
business operations (Table 29), 
170 

Selected industrial divisions; 
balance sheets and income 
statements of returns with 50 
percent or more foreign 
ownership (Table 28), 168 

Industrial division and size of 
total assets; work incentive 
(WIN) credit items (Table 21), 
156 

Industrial division; selected tax, 
tax preference and investment 
credit items fi^om Small Business 
Corporation returns (Table 25), 
159 

Industrial division and size of to- 
tal assets; selected balance 
sheet and income statement items 
from Small Business Corporation 
returns (Table 26), 160 

Industrial division, size of total 
assets and number of stock- 
holders; selected items from 
Small Business Corporation 
returns (Table 27), 165 

Selected industries; balance sheets 
and income statements of Domestic 
International Sales Corporation 
Returns (Table 31), 172 

Industrial division; balance sheets 
and income statements of consoli- 
dated returns (Table 33), 176 



SIZE CLASSIFICATIONS 

Total assets (Tables 4-6, 21, 24, 
26, 27, 32), 36, 140, 156, 160, 
165, 174 

Business receipts (Table 7), 7>i 

Net income or deficit (Table 9), 32 

Income taxed at normal tax and sur- 
tax rates or deficit (Table 12), 
106 

Tax after credits (Tables 13, li*), 
111, lit 

Income tax subject to estimated tax 
payments (Table 15), 119 

Investment credit (Table 18), 126 

Total items of tax preference 
(Table 22), 1A2 

Total items of tax preference after 
statutory exclusion and income tax 
used as an offset (Table 23), 151 

RETTURNS WITH NET INCOME 

Major industry; balance sheets and 

income statements (Table 3), 28 
Size of total assets; balance 

sheets and income statements 

(Table 5), 38 
Industrial division and size of net 

income or deficit (Table 9), 82 
Major industry; tax items (Table 

11), 90 
Size of income taxed at normal tax 

and surtax rates or size of defi- 
cit (Table 12), 106 
Size of income tax after credits 

(Table 13), 111 
Size of income subject to esti- 
mated tax payments (Table 15), 119 
By accounting period (Table 16), 122 

ACCOUNTING PERIODS 

Income, special deductions, and tax 

items (Table 16), 122 
Income, tax, and taxpayment items 

(Table 17), 124 

INVENTORIES 

Major industry (Table 3), 79 

BOOK NET INCOME OR DEFICIT 
Major industry (Table 10), 85 

TAX COMPUTATION ITEMS 
Major industry (Table 11), 90 
Size of income taxed at normal tax 
and surtax "ates or size of defi- 
cit; alternative and regular tax 
(Table 12), 106 
Size of tax after credits (Tables 

13, 14), 111, 114 
By accounting period (Tables 16, 
17), 122, 124 

TAXPAYMENTS 

Major industry (Table 11), 90 

Size of income tax after credits 
(Tables 13, 14), 111, 114 

Size of income tax subject to esti- 
mated tax payments (Table 15), 119 

By accounting period (Tables 16, 17), 
122, 124 



INVESTMENT CREDIT ITEMS 

Size of investment credit (Table 

18), 126 
Major industry (Table 19), 128 

WORK INCENTIVE (WIN) CREDIT ITEMS 
Industrial division and size of 
total assets (Table 24), 156 

TAX PREFERENCE ITEMS 

Tax preference status and major 

industry (Table 20), 132 
Size of total assets (Table 21), 

140 

Size of total items of tax prefer- 
ence (Table 22), 142 

Size of total items of tax prefer- 
ence after statutory exclusion 
and income tax used as an offset 
(Table 23), 151 

SMALL BUSINESS CORPORATION RETURNS 

Industrial division; selected tax, 
tax preference and investment 
credit items (Table 25), 159 

Industrial division and size of 
total assets; selected balance 
sheet and income statement items 
(Table 26), 160 

Industrial division, size of total 
assets and number of stock- 
holders; selected items f"om 
Small Business Corporation 

returns (Table 27), 165 

DOMESTIC INTERNATIONAL SALES 

CORPORATION RETURNS 

Balance sheets and income state- 
ments as shown on Form 1120-DISC 
(Table 30), 171 

Selected industries; balance sheets 
and income statements (Table 31 ) , 
172 

FOREIGN CORPORATIONS WITH U.S. 

BUSINESS OPERATIONS 

Industrial division; income state- 
ment and tax items (Table 29), 
170 

DOMESTIC CORPORATIONS OWNED BY A 

FOREIGN ENTITY 

Selected industrial divisions; 
balance sheets and income 
statements (Table 28), 168 



CONSOLIDATED RETURNS 

Industrial division (Table 33), 176 

Size of total assets (Table 32), 
174 



MEMBERS OF CONTROLLED GROUPS 
Major industry and type of control- 
led group relationship (Table 
3'i), 177 



Section 1 



Corporation 
Income Tax 
Returns, 
1974 



RETURN COVERAGE 

This report presents statistical 
estimates derived from a strati- 
fied sample of unaudited income tax 
and information returns filed by 
corporations for the 197'* income 
year, defined to cover accounting 
periods ended July 1974 through 
June 1975. The approximately 
1,966,000 returns of active 
corporations (including 333,000 
Small Business Corporations elect- 
ing to be taxed through their 
stockholders and 5,500 Domestic 
International Sales Corporations) 
filed for this period provided 
the basis of all financial statis- 
tics presented in this report. No 
data were tabulated from inactive 
corporation returns, defined as 
those showing no income or 
deductions. 

Besides returns filed by inactive 
corporations, the statistics spe- 
cifically exclude foreign corpora- 
tions with no income effectively 
connected with a U.S. trade or 
business, farmers' cooperatives 
exempt from income tax under 
Internal Revenue Code section 521, 
and nonprofit corporations 
(educational, charitable, and simi- 
lar organizations) exempt from 
income tax under Code section 501. 

Section 6012 of the Internal 
Revenue Code required that all 
corporations in existence at any 
time during the income year file 
returns regardless of whether they 
had income or not. This applied 
to active and inactive domestic 
corporations unless they were 
expressly exempt from filing, as 
well as to active foreign corpora- 
tions with insufficient taxes with- 
held at the source to satisfy their 
U.S. tax liability on income 
earned in the United States. 

In addition to legally defined 
corporations, the Internal Revenue 
Code recognized many types of 
businesses as corporations, includ- 
ing joint-stock companies; insur- 
ance companies; and unincorporated 
associations such as business 
trusts, savings and loan associa- 
tions, certain partnerships, mutual 
savings banks, and cooperative 
banks. Because these organizations 
possessed characteristics typical 
of the corporate form, such as 
continuity of life, centralization 
of management apart from ownership. 



limited liability of owners, and 
transferability of shares of capi- 
tal ownership, they were required 
to file corporation income tax 
returns. 



ACTIVITIES COVERED 

The estimates in this report 
include corporate business 
activities in the United States 
as reported on returns of domestic 
and certain foreign corporations 
as well as certain foreign activi- 
ties. Thus, dividends remitted 
from foreign subsidiaries of domes- 
tic corporations and, to a limited 
extent, undistributed earnings of 
foreign subsidiaries were included. 
The estimates also include data on 
income earned by domestic corpora- 
tions through foreign branches. 

The term "domestic corporations" 
refers to companies incorporated 
in the United States, but does not 
necessarily imply all domestic 
activity. For instance, a business 
may have been incorporated in the 
United States, had its principal 
office here, and yet conducted all 
of its business abroad through 
foreign branches. The effect of 
foreign activity on the statistics 
varies accordingly. Some indus- 
tries may have higher incidences 
of foreign activity than others 
and foreign income is reflected 
in their statistics to a greater 
extent. Also, foreign activity 
may occur more frequently among 
corporations of a given size than 
among others. 

For foreign corporations (defined 
as those organized abroad) engaged 
in trade or business in the United 
States, only income that was 
considered "effectively oonnnected" 
with the conduct of the trade or 
business in the United States is 
included in the statistics. Other 
foreign corporations, organized 
abroad and not engaged in trade 
or business in the United States, 
were liable for tax only on invest- 
ment income from U.S. sources. 
This income is excluded from this 
report. 



TIME PERIOD COVERED 

The estimates in this report are 
based on data from both returns 



with accounting periods that coin- 
cided with calendar year 1974 and 
returns with accounting periods 
that were for a noncalendar year. 
The noncalendar years represented 
in the 197t statistics ended during 
the span of months July 1974 
through June 1975. In the middle 
of this twelve-month span was the 
calendar year, ending December 
1974, so that the span, in effect, 
defines the income year in such a 
way that the noncalendar year 
accounting periods are centered at 
the calendar year. 

The 12 accounting periods covered 
by the 1974 report are presented in 
chart 1. This chart shows a span 
of 23 months between the first- 
included accounting period begin- 
ning in August 1973 (and ending in 
July 1974), and the last-included 
accounting period beginning in July 
1974 (and ending in June 1975). 
This report, therefore, shows in- 
come received or expenses incurred 
in any or all of the 23 months from 
August 1973 through June 1975. On 
the other hand, end-of-year balance 
sheet amounts such as for total 
assets and inventories show the po- 
sition of some corporations in 
December 1974 and of others as 
early as July 1974 or as late as 
June 1975. (Net income (less defi- 
cit) and total assets reported on 
returns for each of the 12 account- 
ing periods are presented in table 
A.) 

Corporations were required by law 
to file returns for the accounting 
period customarily used in keeping 
their books. Less than half of the 
returns were filed for the calendar 
year, but these included returns of 
most of the larger corporations. 
Over 80 percent of total assets 
and about 76 and 61 percent of net 
income (less deficit) and total 
receipts respectively were reported 
on calendar year returns. See 
table A and chart 2. 

The total number of active corpo- 
rations included, in addition to 
returns with accounting periods 
that spanned 12 months, returns 
with accounting periods of shorter 
duration. Such returns are refer- 
red to as part-year returns and 
were filed, for the most part, by 
continuing corporations changing 
their accounting periods, new cor- 



Corporation Returns/1974 



Table A.— Returns of Active Corporations: Number of Returns, Total Assets, Total Receipts, Net Income (Less Deficit), and Total 

Income Tax, by Accounting Period, 1974 



|AII ligufes are eslimales Dased on samples— money amounis are in ihousjnds ol dol^s.-s) 



Accounting period ended' 


Number 
ot 

returns 


Total 
assets 


Toral 
recetpls 


Net 
income 

Hess 
dericit) 


Total 

income 

lax 




0) 


(2) 


(31 


(«l 


(51 


Toiai 

Decembet 1974 

Noncalendar vear. total 

July 1974 
August 1974 
September 1974 
October 1974 
November 1974 

January 1975 
February 1975 

March 1975 
Apf'l 1975 
May 1975 
June 1975 


1 965 89J 

790 992 

1 174 902 

82 137 
66,021 
175.703 
95.322 
56 300 

71.192 
73.637 

146.868 
85.451 
81 547 

.■-ZO '114 


4 016.466 940 

3,223,027 469 

793,439,471 

47.376,773 
46.623.042 
133707,959 
88.465.601 
47,295 101 

84,438 446 
36,400.777 
60,472.703 
43,622,654 

41,554,962 
143.281 45:t 


3 0ej 701 363 

1.896 692.592 

1 193,008 771 

69.631.724 
74.546 066 
172 739,816 
100.856 947 
56.438.647 

145 342 830 
67,326,192 

146,530,961 
68.372.053 

74 145.712 
?1Sn73.8?3 


•« 997 608 

n 1 025 332 

34 972 476 

1 978.264 
2104 287 
5.605.866 
3.604.929 
2171973 

4074.622 
1.567.008 
3.510.797 
1.781.704 

1 924 373 

6 446 4:11 


66 112.989 
50.167.422 
15.945.567 

915.335 
1.028.409 
2.577.484 
1.624.655 

935.862 

1.446.740 
795.887 

1.750 258 
861.249 
976360 

3 033 328 



'Includes pan-year ftlurn' 



Chart 1 



Number of returns and net income, by accounting periods 



ij 



L-L 



I I I I I 



Calendar year returns 



_l1 



I I 



Accounting 
periods 



I I I I 



I I I I I 1 I I I 



JFMAMJ JASOND 
1973 



JFMAMJ JASOND JFMAMJ JASOND 
I 1974 I 1975 

Calendar year 



Aug.-Julv 
SeptAug. 

Ocl.Sept 

Nov.Oct 

Dec. -Nov. 
Jan. Dec. 
Feb. -Jan. 
Mar -Feb. 
Apr. -Mar. 
May-Apr 
Jun.-May 
Jul.-Jun. 



_H2 


Returns and 
net income 


Br 


(less deficit) 


•■'i^ 18.9 


Percent distiibution 


n3.8 




■f'."'iJ^4.9 




■ 2.6 




• 


-Returns 


- ~ " V^'' 1 


03.6 


Net income 


■ 2.8 


(less deficit) 


"?l3 7 
fl1 




■ 2.4 




S" 




f?," 




^^-■.■■!'"|11.2 


DH4 4 





■^ Incluties pait-yeai letums. 



Corporation Returns/1974 



Chart 2 



Total receipts 
by accounting 
periods^ 

The accounting years 
in this report ended 
from July 1974 
to June 1975 - 
but most of the 
receipts were 
attributed to calendar 
year 1974. 



' Includes part-year reiurns. 



Total receipts (Billions of dollars) 

S3, 500 



3,000 



2,500 



2,000 



1,500 



1,000 



500 




porations in existence less than 12 
months, merging corporations, and 
liquidating corporations. 

The statistics in this report re- 
flect, to a varying degree, any 
changes in law that became effec- 
tive during the accounting periods 
covered. Depending on the account- 
ing period used and the effective 
date of the changes in law, the 
changes may have been fully appli- 
cable for some corporations, only 
partially applicable for others, 
and not applicable at all for still 
others. 



SUMMARY OF CORPORATt, .ACTIVITY 

Summary statistics for the 1971 
income year are shown in table A. 
Comparisons of 1973 and 1974 data 
are shown in tables B and C. Ta- 
ble D compares statistics for 1974 
on consolidated and nonconsoli- 
dated returns. Chart 3 shows a 
5-year summary of net income, tax 
credits, and income tax after cred- 
its, for 1970 through 1974. Table 
E presents a comparison of book net 
income with tax net income for se- 
lected industries. 



CHANGES IN TAX RATES 

Under prior law, the "normal tax" 
rate was 22 percent with a 26 per- 
cent surtax, but with a $25,000 



surtax exemption. Thus, the first 
$25,000 of taxable income was taxed 
at only 22 percent, while income in 
excess of $25,000 was taxed at 48 
percent. Expressed another way, 
total taxable income was taxed at a 
22 percent rate and taxable income 
in excess of $25,000 i«s subject 
to an additional 26 percent tax. 

The Tax Reduction Act of 1975 re- 
duced the normal tax rate and in- 
creased the taxable income exempt 
from the surtax, i.e., the amount 
eligible for the surtax exemption. 
The normal tax rate was graduated. 
It was reduced from 22 percent to 
20 percent for the first $25,000 of 
taxable income, but it remained at 
22 percent for taxable income in 
excess of $25,000. The surtax ex- 
emption was increased from $25,000 
to $50,000, thereby decreasing the 
taxable income subject to the com- 
bined 48 percent tax rate by 
$25,000. Stated differently, the 
increase in the amount of taxable 
income exempted from the 26 percent 
surtax rate to $50,000 caused the 
taxable income subject to the 48 
percent rate to be limited to the 
amount in excess of $50,000. 

These amounts and rates initial- 
ly were to be made effective for 
taxable years ending in 1975, after 
which they were to revert to the 
amounts and rates in effect prior 
to the enactment of the Tax Reduc- 
tion Act. Subsequently, the Reve- 
nue Adjustment Act of 1975 extended 



the effective period through the 
first 6 months of 1976 making the 
reduced normal tax rate and the in- 
creased surtax exemption also ap- 
plicable to taxable years ending 
during the period January through 
June 1976. 

Because the data presented in 
this report cover accounting 
periods ended July 1974 through 
June 1975, they do not fully re- 
flect the effects of the revised 
normal tax rate and the surtax 
exemption. For 1974, only corpo- 
rations with noncalendar accounting 
periods that ended January through 
June 1975 were subject to the 
changes, but since the changes were 
only allowed based on that part of 
their taxable years that occurred 
during 1975, tax had to be prorated 
between the previous and revised 
rates. This was done as follows: 
first, the income tax was computed 
with a $25,000 surtax exemption and 
second, with a $50,000 surtax ex- 
emption. (The normal rate was 20 
percent on $25 ,000 or less of tax- 
able income and 22 percent on tax- 
able income in excess of $25,000.) 
Then the two resulting taxes were 
prorated according to the number of 
days in the taxable year before and 
after December 31, 1974. 

The new surtax exemption also 
caused a change in the provisions 
relating to certain controlled cor- 
porations. Since the tax benefits 
resulting from the surtax exemption 



Corporation Returns/1974 



Table B.— Corporation Returns: Number of Returns, Net income or Deficit, Income Tax, Tax Credits, and Distributions to Stockholders, 

1973 and 1974 

[All figures are eslimaies based on samples—money amounts are in Ihousands of dollars] 



Increase or decrease (-) 



Number o( relurns, tolal 

Inactive corporations 

Active corporations loial 

Wilh ntl income 
Without net income 
Form 1120S 
Form 1120 DISC 

Number ol relurns wiiFi lai, loial' 

With additional lax lor tai preferences' 

With la« alter (orcign iai, mvesimenl anO work incentive (WIN) credits 

With tax alter mvesimenl and wo'l^ incentive (WIN) credds 

Total receipts 

Business receipis 

Interesi on Slale and local obligations 

Oltier receipts 

Tolal deductions 

Cosi of sales and operations . ...... 

Other deduclions 

Total receipts less loial deduciions . 

Net income (less delicti) 

Nel income 

Deficit 

Income subiect lo lax ..._ 

Income lax, loial '... 

Normal lax. surtax and aliernadve tax 

Tax tiom recomputing pnor year investment credit . ,. 

Tax from recomputing pnor year work incentive (WIN) credit 

Additional lai lor lax preterences 

Foreign tax credit 

Investment credit 

WorK incentive (WIN) credit 

Total income la< after foreign tax. 'nveslmenl and work incentive (WIN) credi's 

Tolal income lax after investment and work incentive (WIN) credits 

Disl'ibulions to siockholders e«cepl in own stock 



1,980,593 

75 923 

1,904,670 

1,203.356 

701.314 

313.090 

4.162 

878.132 

6,312 
751.729 
753,037 

2,557.688,950 

2.361.361,928 

5,347,093 

190,959.929 

2.435,043.788 

1.682.492.550 
752,551.238 

122.645,162 

120.446,898 

138.324 272 
17,877,374 

115.544,260 

52,436,603 

51.969.863 

133,341 

259 

335,140 

9,619,936 
3,753,016 
9.031 
39,056.620 
48.676 555 
41,829.368 



2.042,9% 

77.102 

t. 965.894 

1.207.396 

758.498 

333,099 

5.498 

686,582 

4 575 
803. 1 59 
803 740 



2,654,619 489 

5 774.y3'l 

229,106.940 

2,941,543.997 



148 157,366 

145 997.808 



143,982.513 

66.112.989 

65.566.637 

179,121 

446 

346,785 

20,752.819 
4,221 364 

7,795 
41,130 991 
61863810 
49,280.658 



62,403 

1.179 

61.224 

4.040 
57 184 

20 019 
1 336 

10.450 

-73 
51,430 
50.703 



493.437 561 

427 841 

38.147 011 



385 576 005 
120,924.204 

25.512.204 

25,550.910 

32,841952 

7.291.042 

28.438,253 

13,674,386 

13.616.774 

45.780 

187 

11.645 

11.133,663 

466.368 

-1.236 

2074 371 

13,207,25^ 
7.451,290 



3.2 

03 

82 
64 
32 1 

12 

-139 
68 

67 

208 

209 

BO 
20 



22 9 
16 1 

20 8 

21 2 

23 7 
40 8 

24 6 

261 

26 2 
34 3 
72 2 



1157 

12 5 

-137 

53 

27 1 
178 



'Number ol returns wilh additional tan lor lax prelerences is included in total returns wilh income tax. 



Table C— Returns of Active Corporations: Number of Returns, Total Assets, Total Receipts, Net Income (Less Deficit), and Total 

Income Tax, by Size of Total Assets, 1973 and 1974 



[All (igures ate eslimaies based on samples— money amounts are in thousands ot dollars ) 






Year and size ol total assets 


Numlxr 

ol 
returns 


Tolal 
assets 


Total 
receipis 


Net 
income 

(less 
delicit) 


Tolal 

income 

las 




(l| 


(21 


(31 


il) 


(51 


1973 


1,904.670 

60,289 

1,038 746 
365,206 
195,118 
114,235 
93,567 

14.604 
n.675 
4,962 
2.752 
1865 
1.647 

1.965.894 

62.456 

1.078.690 
369.808 
196.976 
116.476 
36.539 

15.115 
11.925 
5.276 
2.676 
1.973 
1 782 


3,648,919,824 

35,394 069 
58,730.396 
66.473,439 
79.332.479 
188.917,688 

103,164.473 
184.588.765 
173.486 937 
191.713,034 
290 243.659 
2.274.875.683 

4.016 46^.940 

36,349,919 
59,652,116 
69.760.625 
62.079.477 
199.232,992 

106,662634 
188,440.244 
184.220.624 
200 602.961 
303.942.116 
2.565.523.212 


2 557 688.950 

14606595 

108.245382 
127,246,421 
142 165262 

162 410 99; 
330,671,669 

112,998,500 
126.297.274 
101.640,781 
106.522 581 
167 242,939 
1,055,620.554 

3.089 701.363 

21.272.795 

120.469.265 
132.852732 
146 538,704 
172,615 147 
367.810,576 

125 303,273 
146.318788 
116,532,767 
123 257,887 
190.555,411 
1426,174018 


120.445.898 

■0605-. 

950,989 
3,195.476 

3 o29 602 
4.43i 257 

i;.62'262 

4 423 643 

5 522 297 
4461500 
5123.856 
8 524.129 

69,000.834 

145.997.606 

216.659 

463.421 
3.177.689 
3.804,917 

4 622,284 
11,568,406 

4,686122 

5 850 464 
4.716,510 
5,382,650 
6,261,188 

93 025 096 


52,438,603 




296.142 




454,454 


SlOO 000 under S250 000 


957,640 




1.310425 




1. '86.4 70 




4967.394 




2.120 187 




2.599314 




2.058,540 




2.210.722 




3.526.503 


S250.300.000 or more . . . ,■ ! 

1974 


30.170.812 

66.112.969 




329.998 


SI unJer SIOOOOO '. .;. 


461.905 
956.955 




1.344.986 




1.905.680 


S1 000 000 under S5 000 000 


5.532.610 




2.530913 




2.905.197 




2242.522 




2.514.323 


SIOO.OOO.OOO (jfidef 5250,000 000 

S250 000 000 or moi.' 


3.BS0.443 
41737 552 



Corporation Returns/1974 



Table 0.— Consolidated and Nonconsolidated Active Corporation Returns: Number of Returns, Total Assets, Total Receipts, Net Income 

(Less Deficit), and Total Income Tax, by Size of Total Assets, 1974 

|AII tiqiires die eslimales bjset] on samples— money amounls are in thousands ol cJollafSi 



Type of retuff) and sue 


Number 

ot 
returns 


Tolal 


Total 


Net 

income 


Tolal 


of lolal assets 


assets 


receipts 


(less 

deficit) 


income 
lai 




(1) 


\2) 


0) 


«l 


(5) 


Consolidated Relurns 












Tolal 


■asTB 


2 415 237 420 


1.654 762 650 


94,198 610 


45013,510 


Zero assets 


«3 




5.309.714 


83 875 


59.089 


SI under SIOO.OOO 


1.731 


84 970 


361,031 


-22 761 


1 088 


SIOO.OOO unde< S250,O00 


1 946 


334,926 


1,596 631 


-16,480 


7 445 


S250.000 under S500.000 


3437 


1,251 675 


2 800 472 


7 997 


1 7.928 


S500.000 under S1 000.000 


4 969 


3.592 973 


8070 141 


69 935 


64 270 


Sl.000,000 under S5.000.000 


10934 


25 960 97a 


4e e^H 996 


698.522 


644 509 


SS.OOO.OOO under 510.000,000 


3.494 


24,605,764 


38 029,985 


641.438 


546.205 


SIO.OOO.OOO under S25 000.000 


2956 


46,846,833 


64 379.861 


1,256 748 


1,041 448 


525.000,000 under S50.000.000 


1.513 


63 528.433 


61030.131 


1.650.803 


1 053 115 


S50.000.000 under SlOO.000.000 


1055 


75,280 534 


78 043.309 


2.357.632 


1.443 722 


5100,000,000 under 5250 000 000 


968 


151,097,724 


134 116 502 


5,187,696 


2,704.260 


S250.000.CK)0 or mote 


1230 


2.032,652 614 


1.212,175.877 


82.083 025 


37,430 431 


Nonconsolidated Returns 












Toial 


1,931,216 


1,601,239 520 


1434,938 713 


51 799 198 


21 099.479 


Zero assets 


62 013 


- 


15 963 081 


132.984 


270.909 


SI under SIOO.OOO 


t. 076 959 


36 264,949 


120 108 234 


486 202 


460.817 


SIOO.OOO under 5250,000 


367.860 


59 317 190 


131256 101 


3 194,369 


949,510 


S250.000 under S500.000 


195,539 


68,506.950 


143,738 232 


3.796,920 


1,327,058 


5500,000 under 51 000.000 


113.507 


76 486.604 


164.545.006 


4,752,349 


1,841.410 


51.000,000 under 55000,000 


87.605 


173.272,016 


318.961 580 


10 669.864 


4.888 101 


55,000,000 under SlO,000,000 


11,621 


82.056.870 


87 273.286 


4,044,684 


1,784 608 


510.000,000 under 525,000,000 


6 969 


141.593,411 


81.938.927 


4 593.716 


1,863,749 


525.000 000 under 550.000,000 


3.763 


130 692 191 


55 502.636 


3.067.707 


1.189.407 


550.000.000 under 5100,000.000 


1.823 


125.322.447 


45 214 578 


3.024.816 


1,070,601 


SIOO.000,000 under 5250.000,000 


1 OOS 


162 844.393 


56 438 909 


3 093,492 


1 146.186 


S250.000OOO or riiore 


'I'i:- 


552.870.598 


213 998 141 


10,942.073 


4.307 121 



Charts 

Returns with 
net income 

Corporate 
net income 
before tax, 
and 

income tax, 
1970-1974 



Billions of dollars 



171.2 



138.3 



112.8 



1/ 



96.7 



Net income ^ 



Income tax-J; 
Before credits 
After credits 



83.7 



-^Before and after investment and 
foreign tax credits and fo,' 1972- 
1974, work incentive (WIN) 
uredii. 




.66.1 



141.1 



1970 



1971 



1972 



1973 



1974 



Corporation Returns/1974 



Table E. — Comparison of Book Net Income With Tax Net Income, by Selected Industries, 1974 



(All (igures 


are eslimales based on 


amples— money amounis 


are in ifiousands ol dollaisj 










Total returns of active 
corporations 


Returns wilh book net 


ncome or delicit sfiown 


















Percent by whtcti 


Selected industries 


Number of 
returns 


Ta» return 

net income 

(less deticitj 

alter tai 


NumtKr ot 
returns 




Tai return 

net income 

(less deficit) 

alter tai 


Booh net 
income 

(less 
delicil) 


booli net income 

(less delicill 

eiceeds la, return 

net income Hess 

(Jeticit) after ta«' 




(1) 


12) 


(31 


l«l 


(51 


(61 




1.965.894 
53,458 


84 113 99a 


1.805,115 
4 7.638 






93.865.794 

211.780 


24.0 
1122 


Agncullute lorestry, and fishing 


126.116 




99.792 


Mining 
Oil and gas extraclion 


15.732 
8,350 


13.781.046 
12.353 029 


13.658 
7.466 




13.559.487 
12.226.913 


14.849035 
12.489.930 


9.5 
22 


Conslruclion 


185.563 


766,878 


171,773 




763.025 


1.057.271 


350 


Manotaciu'inq 

Petroleum (including (filegraled) and coal products 
Pnmary melal induslr.es 
Machinery, encepl electrical 


211,563 

;,039 

1,636 

24,879 


42.361.666 
13.401.237 
3.887.320 
3751.440 


199,330 

979 

4,337 

23.620 




35.496970 
10.562.393 
3.292.237 
3.275.672 


40 967 340 
10 952 287 
4 419 637 
3 492 749 


154 
37 

342 
66 


Transpoflatton and public utilities 
Transportation 
Eleclnc, gas. and sanitary services 


80.232 
62,153 
8,710 


5.076990 
1.594 101 
1.297 906 


73.854 
57.106 
8.013 




4.710.713 
1.512090 
1.033.522 


12.696 908 
2.497.891 
6 400 135 


169.5 
652 
519 3 


Wholesale and retail trade 


602,423 


14.653.249 


561 229 




13.912.689 


14.526.292 


5 1 


Finance, insurance, and real estate 
Banking 

Credit agencies other Itian banks 
Insurance 


425 249 
14,534 
48597 
8,343 


6.095.164 

1.350632 

422.749 

1.644,389 


386.552 
13.623 
43.343 
6.391 




5 967 866 
985.183 
460 403 

1.620 179 


7704 106 
6 181.007 
1.714429 
-322955 


29 1 

527 4 

272 4 

-1199 


Services . 


388,832 


1,230.230 


346779 




1.159.386 


1 718.321 


48.2 


Nature ol business not allocable 


2,642 


20 659 


2302 




19.493 


24 :4i 


26 9 



allowed each member of a controlled 
group for which a separate return 
was filed were limited by the size 
of the surtax exemption, the in- 
crease in the surtax exemption 
also caused the benefit to increase 
from $25,000 to $50,000 for ac- 
counting periods ending after 
December 31, 197^. Also, in apply- 
ing the revised normal tax rates, 
the first $25 ,000 of taxable income 
and the second $25,000 of taxable 
income were each allocated among 
the component members of the group 
in the same manner as the surtax 
exemption was allocated; i.e., the 
$25 ,000 amounts were either appor- 
tioned equally among qualifying 
members or according to a plan 
adopted for all members. 



THE "FULL ABSORPTION' 
COSTING INVENTORIES 



METHOD OF 



The rules relating to the costing 
of inventories used in computing 
the cost of goods .sold and, thus, 
taxable income were revised by an 
income tax regulation, issued Sep- 
tember 19, 1973. The revised rules 
required that the "full absorption" 
method of inventory costing be used 
by corporations which were engaged 
in manufacturing or production 
operations and which were not al- 
ready using this method. This 
change was made to simplify the tax 
reporting for such corporations and 
also eliminate the uncertainty and 
controversy of past practices. 

Under this method certain produc- 
tion costs were always required to 
be included when determining inven- 
toriable costs while others were 
not. Production costs, whether 
direct or indirect, were those 
that were incident to and necessary 



for manufacturing or production op- 
erations or processes. Direct pro- 
duction costs were always included, 
while indirect production costs 
could be either included or exclud- 
ed based on specific conditions. 

Direct production costs included 
those costs which were components 
of either direct material or direct 
labor costs. Direct material costs 
included the cost of those materi- 
als which became an integral part 
of the specific product, as well as 
those materials consumed in the 
ordinary course of manufacturing. 
Direct labor costs included such 
costs as basic compensation, over- 
time pay, vacation and holiday pay, 
sick leave pay, shift differential, 
payroll taxes, and payments to an 
unemployment benefit plan. 

In determining inventoriable 
costs, indirect production costs 
were either always included, not 
required to be included, or includ- 
ed only if they were similarly 
treated on the corporation's books 
of accounts and if this treatment 
was both consistent with generally 
acceptable accounting principles 
and comparable to the corporation's 
tax accounting methods. Indirect 
production costs which were always 
included were for repairs, main- 
tenance, utilities, rent, indirect 
labor (such as that provided by 
supervisors, timekeepers, engi- 
neers, and truckers), indirect ma- 
terials and supplies (such as nuts, 
bolts, rivets, washers, and cotter 
pins not entering directly into a 
product, as well as cleaning sup- 
plies), tools and equipment not 
capitalized, and costs of quality 
control and inspection. Among the 
indirect production costs not re- 
quired to be included were expenses 
associated with marketing, adver- 



tising, selling or other distribu- 
tion, interest, research and devel- 
opment, amortization and deprecia- 
tion in excess of that reported on 
the corporation's books of account 
and percentage depletion in excess 
of cost depletion. Such indirect 
production costs as taxes, depre- 
ciation necessary for production, 
depletion, employee benefits, of- 
ficers' salaries, insurance, and 
costs attributable to strikes, re- 
work labor, scr^p, and spoilage 
were included only if the corpora- 
tion's accounting methods were com- 
parable for book and tax purposes. 
Otherwise, these costs were exclud- 
ed from inventories. 

In applying the full absorption 
method of inventory costing, there 
were two steps required in deter- 
mining the tax treatment of indi- 
rect production costs: (1) a de- 
termination of the tax treatment of 
each item of cost on the basis of 
an objective test, i.e., whether 
the item had been or could be 
included in inventoriable costs on 
the corporation's books of account, 
and (2) a determination as to 
whether, under the standards of 
generally accepted accounting 
principles, it was appropriate to 
either include or exclude the item. 

Indirect production costs under 
the full absorption method had to 
be allocated to goods produced dur- 
ing the taxable year, whether sold 
during the year or in inventory at 
the close of the taxable year, de- 
termined in accordance with the 
corporation's method of identify- 
ing goods in inventory (e.g., 
"first-in, first-out," or "last-in, 
first-out"). If the indirect pro- 
duction costs specified above were 
allocated to goods sold during the 
year, they were deducted currently 



Corporation Returns/1974 



and, thus, excluded from iiiventory 
costs. Otherwise, they were in- 
cluded as inventory costs and al- 
located to the goods in ending in- 
ventory. Thus, the full absorption 
method causes ending inventory to 
increase and the cost of goods 
sold to decrease. The result Is an 
increase in the amount of taxable 
income. 

Notwithstanding the requirement 
that use of the full absorption 
method was mandatory for corpora- 
tions with manufacturing or produc- 
tion operations, corporations not 
previously using this method had to 
file a request to change accounting 
methods, which was subject to the 
approval of the Conmissioner of 
Internal Revenue, before adopting 
the method. Special transitional 
rules were provided if the election 
was made during the first 180 days 
of any taxable year beginning after 
September 18, 1973, and before 
September 19, 1975. (This transi- 
tional period was subsequently ex- 
tended to November 28, 1975.) 

Under the special transitional 
rules, corporations that made the 
proper election could prorate any 
inventoriable costing adjustment 
over a period designated by the 
corporation at the time of the 
election, starting with the year 
of the transition. The transition 
period could not exceed the lesser 
of 10 taxable years or the number 
of years for which the prior inven- 
tory costing method was used. 
(Corporations which switched after 
the transition period were not eli- 
gible to use the transitional 
rules. ) These inventoriable cost- 
ing adjustments were included in 
the statistics for the income or 
deduction items in which they were 
reported by the corporation. 



Section 2 



Tables 

for 

1974 



INCOME AND FINANCIAL DATA BY 
INDUSTRY OR SIZE 

1 Returns of active corporations: 
Number of returns, receipts, 
cost of sales and operations, 
net income, tax and credit 
items, distributions to stock- 
holders, total assets, net 
worth, depreciable assets, and 
depreciation deduction, by minor 
industry, 11 

2 Returns of active corporations: 
Balance sheets and incme state- 
ments, by major industry, 20 

3 Returns with net income: Bal- 
ance sheets and income state- 
ments, by major industry, 28 

H Returns of active corporations: 
Balance sheets and income state- 
ments, by size of total assets, 
36 

5 Returns with net income: Bal- 
ance sheets and income state- 
ments, by size of total assets, 
38 

6 Returns of active corporations: 
Selected balance sheet, income 
statement, and tax items, and 
distributions to stockholders, 
by major industry, by size of 
total assets, 40 

7 Returns of active corporations: 
Selected balance sheet, income 
statement, and tax items, and 
distributions to stockholders, 
by industrial division, by size 
of business receipts, 74 

8 Returns of active corporations: 
Beginning and ending inven- 
tories, business receipts, net 
income (less deficit), total in- 
come tax, and total assets, by 
major industry, 79 

9 Returns of active corporations: 
Number of returns, total re- 
ceipts, net income or deficit, 
income subject to tax, income 
tax, tax credits, distributions 
to stockholders except in own 
stock, and total assets, by in- 
dustrial division, by size of 
net income or deficit, 82 

10 Returns of active corporations: 
Book net income or deficit, pro- 
vision for Federal income tax, 
and selected tax return items, 
by major industry, 85 



INCOME SUBJECT TO TAX AND INCOME 
TAX 

11 Returns of active corporations: 
Tax items: Number of returns by 
selected types of tax, net in- 
come or deficit, statutory 
special deductions, income sub- 
ject to tax, income tax, cred- 
its, payments, and dividend 
items, Small Business Corpora- 
tions (Form 1120S), by major In- 
dustry, 90 

12 Returns of active corporations 
other than Forms 1120S and 1120- 
DISC: Income subject to tax: 
Number of returns, net long-term 
capital gain, net income, in- 
come subject to tax, income 
tax, and credits, by size of 
income taxed at normal tax and 
surtax rates or size of deficit, 
106 

13 Returns of active corporations 
other than Forms 1120S and 1120- 
DISC: Number of returns, se- 
lected receipts, net income, 
statutory special deductions, 
income subject to tax, income 
tax, credits, tax payments, tax 
due or overpayment, selected tax 
preference and investment credit 
items, by size of income tax 
after credits. 111 

14 Returns of active corporations: 
Taxpayments: Number of returns, 
net income, special deductions, 
income tax, credits, tax pay- 
ments, tax due or overpayment, 
by taxpayment status, by size of 
total tax after credits, 114 

15 Returns of active corporations 
other than Forms 1120S and 1120- 
DISC: Number of returns, net 
income, income subject to tax, 
income tax, credits, payments, 
and tax due and overpayment, 

for total returns and returns 
with and without estimated tax 
payments, by size of Income tax 
subject to estimated tax pay- 
ments, 119 

16 Returns of active corporations: 
Income, special deductions, in- 
come tax, credits, and taxpay- 
mer.t items, by accounting 
period, 122 

17 Returns of active corporations 
with estimated tax paj-ments: 
Number of returns, net Income, 
incme subject to tax, income 
tax, credits, payments, tax 
due, and overpayment, by tax 
status, by accounting period, 124 



INVESTMENT CREDIT ITEMS 

18 Returns of active corporations 
other than Forms 1120S and 1120- 
DISC: Investment credit and re- 
lated items, for total returns, 
and returns with carryover, by 
size of investment credit, 126 

19 Returns of active corporations 
other than Forms 1120S and 1120- 
DISC: Investment credit items: 
Number of returns, cost of prop- 
erty, investment qualified for 
credit, tentative credit, carry- 
over, income tax, investment 
credit, unused credit, depreci- 
able assets, depreciation deduc- 
tion, and returns with carry- 
over, by major industry, 128 



TAX PREFERENCE ITEMS 

20 Returns of active corporations 
other than Forms 1120S and 1120- 
DISC: Tax preference items: 
Number of returns, and tax pref- 
erence and related Items, by tax 
preference status, by major in- 
dustry, 132 

21 Returns of active corporations 
other than Forms 1120S and 1120- 
DISC: Tax preference items: 
Number of returns, and tax pref- 
erence and related items, by 
size of total assets, 140 

22 Returns of active corporations 
other than Forms 1120S and 1120- 
DISC: Tax preference and re- 
lated items, by income status, 
by normal tax, surtax, and al- 
ternative tax status, by size of 
total items of tax preference, 
142 

23 Returns of active corporations 
other than Forms 1120S and 1120- 
DISC, with items of tax prefer- 
ence: Number of returns, tax 
preference and related Items, 

by tax status, by size of total 
items of tax preference after 
statutory exclusion and income 
tax used as an offset, 151 



WORK INCENTIVE (WIN) CREDIT ITEMS 

24 Returns of active corporations 
other than Form 1120-DISC: Work 
incentive (WIN) credit items, by 
industrial division, by size of 
total assets, 156 



10 



Corporation Returns/1974 



SMALL BUSINESS CORPORATIONS 
ELECTING TO BE TAXED THROUGH 
STOCKHOLDERS 

25 Number of returns, Income tax, 
selected tax preference items, 
and investment credit property, 
by Industrial division, 159 

26 Selected balance sheet and in- 
come statement items, income 
subject to tax, tax, and distri- 
butions to stockholders, by in- 
dustrial division, by size of 
total assets, 160 

27 Stockholders, business receipts, 
net income (less deficit), dis- 
tributions to stockholders, and 
net worth, by industrial divi- 
sion, size of total assets, and 
number of stockholders, 165 



FOREIGN CORPORATIONS AND FOREIGN- 
OWNED U.S. CORPORATIONS 

28 Returns of active domestic cor- 
porations: Number of returns 
with and without 50 percent or 
more ownership by another 
entity, and balance sheets and 
income statements for returns 
with 50 percent or more foreign 
ownership, by selected indus- 
trial divisions, 168 

29 Returns of active foreign cor- 
porations with U.S. business 
operations. Form 1120F: Income 
statement and tax items, by in- 
dustrial division, 170 



DOMESTIC INTERNATIONAL SALES 
CORPORATIONS (DISC's) 

30 Balance sheets and income state- 
ments, as shown on Form 1120- 
DISC, 171 

31 Balance sheets and income state- 
ments, by selected industries, 
172 



CONSOLIDATED RETURNS AND CONTROLLED 
GROUPS 

32 Consolidated returns: Balance 
sheets and income statements, by 
size of total assets, 17A 

33 Consolidated returns: Balance 
sheets and income statements, by 
industrial division, 176 

3t Returns of members of controlled 
groups other than Form 
1120-DISC: Number of returns, 
total assets, total receipts, 
net income, income tax, and 
selected dividend items, by 
major industry, by type of 
return, 177 



Corporation Returns/ 1974 



11 



RETURNS OF ACTIVE CORPORATIONS 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, 
Total Assets, Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry 







[All ligures die esiimdles based or iampifes-money amo 


nis are r^ Ihousands ot doilarsj 












Minor industry 


Number 


Qt returns 


Total receipts 




Business 
receipts 


Cost of 
sales and 
operations 


Net income 
(less deficit) 


Net income 


Income 
subject 
10 tai 






Total 


With net 
income 


" All 
returns 


Relurns 
witn net 
income 


Total 

income 

tai 




Total returns ol active corporations 


0) 


(2) 


|3| 


f«) 


(51 


161 


(71 


(81 


|9| 


(101 


1 


'1.96S.894 


1.207.396 


3.089.701.363 


2,646.541.904 


2.854.819.489 


2.068.068.555 


145.997.808 


171.166.224 


143.982.513 
875.563 


66.1t2.989 


2 


Agnculture. forestry, and fishing 


53.458 


31.500 


25.452,628 


17.029.180 


24.182.699 


18.427.009 


421.163 


1.319.161 


335.628 


3 
4 


Agricultural production 

Agricultural services, forestry and lisnmq 


16 t4d 


22 149 
9 351 


19412 782 
6 039 846 


12 274 636 
4 754 342 


18 369 091 
5 -93 808 


14 176 741 
4250 268 


281 287 
139 876 


1 067.293 
251 868 


693 231 
182 332 


268411 
67217 


5 


Mltiing 


15.732 


8,931 


64.804.842 


61.836.820 


62.864.619 


22.796.306 


25.904.075 


26.404.766 


25.556.760 


12.257.873 


6 
7 
8 

9 


Melai mining 
Iron ores 
Coppe', lead and ?mc qoid and stiver 

ores 
Other metal m.n.ng 


1,769 
585 

799 
365 


71 

19 

CI 


4,917.056 
1.222.766 

3 424 986 
269 304 


4 452.253 
844,377 

3,403 781 
1') 


4.613 160 
' 128896 

3,228,104 
256160 


3.096.430 
911427 

2.031.277 
153.726 


428,125 
-3 353 

448,356 

-16.880 


556306 
78 90? 

460 531 
(-) 


423 040 

62006 

354 255 

I*) 


214859 
27.984 

183 645 


10 
11 
12 

13 


Coal rnming 

Oil and gas e>t(aci>on 

Cfude petfoieum natural gas. ano naturai 
gas liquids 

Oil and gas lield services 


2,059 
8 350 

3,915 

4 435 


1,556 
5.090 

1924 
3166 


9,363,219 
44 857,211 

39719.251 
M 37 960 


9 187 123 
43462,577 

38,767,114 
4 695 463 


9 011 027 
43.795 720 

39 114.137 
4.681 583 


5.457.994 
10 832 522 

7.938,868 
2693 654 


1 449,355 
23 560012 

23 027,715 
552,297 


1501 386 
23.832,392 

23,194.150 
638,242 


1 224 960 
23 494.209 

22 974 283 
519 926 


581 960 
11,263679 

11.027.442 
236.237 


^4 

16 
16 


NonmelalliC minerals. e<cepl fuels 
Dtmer^Sion, crushed and broken slone. 

sand and grave) 
Other nonmelallic minerals, excepl fuels 


3 554 

2.860 
69d 


2,214 

1.922 
292 


5,667,356 

3 567 364 
2079 992 


4 736 86- 

2 803 339 
I 933 528 


5.444,712 

3 444 94J 
' 999 769 


3 409.360 

2 357 16' 
'052 '93 


446583 

148 893 
297690 


514.682 

198.141 
316541 


414 551 

160 607 
253 944 


137.375 

71.183 
126.192 


17 


Constfijction 


185.563 


106.874 


137.024.339 


102.197.793 


133.676.369 


109.462.490 


1.848.217 


1.924.712 


2.945.829 


I.164.33S 


18 

19 
20 


General Ouildmg contractors and operatrve 

burlders 

General building conlraclors . 

Operaitve butiders 


^4 694 
70,736 
3,958 


38,621 
36.680 
1,941 


59 817,634 
56.535,468 
3,282,166 


42.042566 
40,053.757 
1986 809 


58 007 690 
54 909.107 
3 098 783 


50 732 104 
48.111 781 
2620 323 


301,250 
380.651 
-79,401 


1.381.003 

1,300.838 

80,165 


984 769 
938 782 
45,987 


394.327 
377.246 
17.081 


21 
22 
23 
24 
25 


Heavy construclron contractors 
Special trade contraclors 

Plumbing, heating, and at' conditioning 

Electrical work 

Other special trade contraclors and 
contraclors not allocable 


14 895 
95.974 
21.751 
17 453 

56 770 


9,302 
58.951 
13.305 
11?46 

34 400 


27 362 529 
49.644.176 
14,064,851 
9 421 782 

26,357,543 


21.701544 
38,453.583 
10,592.828 
7,358 992 

20501 863 


26 425 003 
49.243.476 
13 926 050 
9 304.638 

26 012 788 


21.171.028 
37,559.358 
10973 646 
7 257 434 

'9 328 278 


668.824 
878 143 
210890 
166,855 

500 .198 


1,022 384 

'521.325 

365.923 

276335 

679 067 


868,342 

1 092 718 

275430 

186 007 

631 285 


385.410 
404,598 
101,204 
69.630 

233,764 


26 


Manufacturing 


211.563 


137.843 


1.297.265.7?3 


1,170,736.656 


1.252.370.903 


937.183.391 


72.533.486 


78.246.608 


68.892,235 


32.288.865 


27 
28 
29 
30 
31 
32 


Pood and kindred products 
Meat products 
Dairy' p''3duc!s 

Preserved iruiis and vegetables 
Gram mill producis 
Bakery products 


15,060 
2.310 

2 ore 

98- 

1,930 
1,897 


10,468 

t,714 
t 139 
797 
1,359 
1,3?2 


156 116,869 
38 451.664 
19 702 123 
13 828.045 
20227,288 
8392760 


136,382474 
30590 145 
18 101629 
'2 886 106 
19,370.993 
6,893 757 


155 441333 
37 987.667 
'9 440 236 
13523 7S2 
19,864 229 
8 305 858 


123 456,615 
33 215,555 
:6.064 757 
'0 062 766 
'6 363.982 
5 797 407 


5 428 519 
496215 
625 438 
c02,32e 
360 705 
209 543 


6,077 045 
649348 
669 105 
633.910 
894 605 
247 892 


5 791051 
613 102 
648578 
6-3 849 
84 1- 421 
227 674 


2 736291 
288,311 
308 673 
290022 
400 669 
106 679 


33 
34 

35 

36 
37 


Sugar and conleclionery products 

Malt liquors and mait 

Alcoholic beverages, except malt liquors 

and malt 
Bottled soft d-nks and flavorings 
Other food and kindred p'Oducts 


937 
51 

208 

^981) 
.^684 


546 
33 

I3B 
1577 
1843 


9,415,772 
7095.002 

9 436.534 
10,167 193 
21400.288 


7.923,172 
6,581,640 

6356.248 
9 445,277 
19,233.305 


9 245 137 
7 002 165 

9 150,358 
9 660.537 
21061.35.1 


'25' 828 
4 562 477 

6 7te 70? 
678t 7 75 
16 570 366 


653 496 
221 703 

324621 
700.332 
734 138 


717614 
290,491 

402.020 
725,939 
846.121 


7C3 456 
285796 

341743 
681 620 
821812 


334 316 
135,970 

163 452 
322,660 
395 337 


38 
39 
40 
41 
42 


Tobacco manuiaclures 
Textile mill products 

Weaving mills and lenliie limshmg 

Knitting mills 

Other !e<tile miil products 


63 

6,274 

672 

2 !46 


60 

3539 

5i2 

;,0i3 

2014 


13 476,604 
31 133 971 
14091,166 
5646,299 
11394 506 


12376.935 
23 389421 
12 473 923 
3421 111 
- 494 387 


13066.216 
30 679012 
'.1814.85' 
5,584.603 
1-239 552 


8,270-261 
.'4 024 804 
10.6-5.464 
4 768 726 
8,*n6i2 


1.202.869 
775.60- 
583 404 
3-3 111 
156.702 


1.208.275 

1,217.432 

669.067 

164 716 

363.649 


1 146. .'20 

1 146.889 

682 828 

'48 445 

335616 


552 603 
539.160 
316 3:7 
67 843 

154 9fi'i 


43 
44 
45 

46 

47 


Apparel and other textne products 
Mens and boys clothing 
Women s and children s clothing 
Other apparel and accessories 
M'sceiianeous labncated textile prodiicis 
textile producis nol elsewhere ciassilied 


■c 10b 

6 853 

2 161 


9,885 

1.654 
4.899 
1 449 


30 578 472 
9 421931 

15 189,478 
2.539 475 

3.427,588 


23 792,069 
7 271 33- 

11537,997 
2093 778 

2 888 963 


30,218703 
9 263 112 

15.045115 
2 523337 

3,387,138 


23165.514 
7 137 741 

11.574 191 
1 909 251 

254433- 


728 988 
217 195 
329.396 
75.652 

106,755 


1 047.499 
318.249 
498.434 
95.460 

135 336 


42' 803 
282 087 
4;c «92 
86511 

'21.291 


415 866 
130 538 
193.700 
37,781 

53,847 


48 
49 
50 
51 


Lumber and wood products 
Logging, sawmills, and planing mills 
MtUwo'k, plywood and related products 
Olher wood products, mclud'ng wood 
buildings and mobile homes 


4 153 

J 4:? 

4 .-2: 


2 797 
?.6it 

2,679 


31 409,053 
1 1 465,040 
11,977,758 

7966.255 


24 21-525 
9 736 344 
8417 710 

6063 469 


26 989 437; 
'0 011,568 
11.268.99'i 

7 708 863 


22032 534 
7.379 43j 
8.637 488 

6015,583 


1325 167 
869.047 
342,575 

'14.566 


' 973.249 

1 020 525 

508,709 

344015 


1 783 735 

' go; 910 

475 709 

301 116 


625.055 
334 456 
158.234 

132.365 


52 

53 
54 

55 


Furmlure and fixtures 
Paper and allied products 
Putp paper, and board mills 
Other paper products 


6 951 
3 76'.. 

34-6 


4,eo9 

2 887 

19? 


10279.282 
35.684,019 
17 913,595 
17.770 424 


8 528.742 
34 317,052 
17 427 297 
16889755 


10 140.592 
34412.987 
17 120 595 
17 292.392 


7401,597 
23.635.595 
12.181 191 
1 1 454 404 


337 739 
3.176.304 
1586,918 
1.589386 


434 802 
3.232.470 
1 606918 
1.625 552 


402 331 
3.145 570 
1 588871 
1556699 


182.408 

1.397.762 

681.775 

715.987 


56 

57 
58 
59 

60 


Pnnttng and publishing 
Newspapers 
Periodicals 
Boovs, o<>=e!i"q cards and mocellanecus 

publisfiing 
Commercial and other p'.ntmg arc! printing 

trade sen*ices 


25 2: 1 
5 724 
2 326 

.15" 


3,?i6 
1,232 

■f 235 


37 371344 
12414 178 
4,855.414 

7 175 145 

12926 607 


33,490075 
11878.239 
4,158,834 

6 T- J 052 

■20 95C 


36,149,905 

11907 178 
4 656 284 

-. o7b 4.'6 

12 '10.015 


23.358,324 
7754.531 
3046.913 

4 1.-6 4?( 


2,354 115 

1 125.013 

235 304 

370 4-' 

523 30' 


2.683 388 

I '74 154 
93914 

,!■: 161 

723 156 


2 476 974 

1 115.451 

252 329 

453 537 

655 657 


1,129.344 
516.131 

111.813 

212.935 
298465 


61 
62 

63 
64 

65 
66 


Ch.5micais and ati'ed pto^'-cts 
incusltai chesf-cals, piasucs materials 

ar.c sv'ihei-ci 
D'uqs 

Scap Cleaners a"d tc^iel goods 
=ainK and sHied proCi.:ts 
^qrtcullural and oiher chemical producis 


1421 
2?56 


■^2 

867 
1.128 
1.781 


96 735,418 

473:9.811 
19 494 557 
13 639 629 
4 217 788 
12 063.633 


94 0S3 306 

46 56-1 '36 
'9 0-3 981 
1.1267 574 
3 939,213 
11 116.402 


■.30-2.- 

'8 528 >45 
':-762 :■■■> 
4 181 211 
11.491 650 


3C'H1.>- 
'Ci.'-,-.i9 
V .-8' '162 
2991-540 
7.795 106 


9,051 '•it 

4 3i6>a! 
2i:'J739 
'1:82,971 
:?'J984 
1241966 


•■ 226 529 

4 452 122 

2 163.522 

1 ■23,016 

209 445 

1 260 424 


8867217 

4 291 92' 

2127341 

1 100 405 

199 020 

1.170 534 


4 207 149 

2 041.392 
1,006044 

525.351 
91972 

540.390 


67 

66 
69 


Petroleum (.nciud'ng miegraled) and coal 
products 

Petroleum relmmg 'including mlegraledi 
Petroleum and coai products, not elsewhere 
classified 


I03i. 
324 

715 


812 
296 

516 


274589,707 
271988 569 

2 601 138 


272 323 700 
269.751,147 

2 572 553 


260,851,782 
258,298148 

2,553,634 


217.231,765 
215.413.651 

1.818.114 


20126.662 

19,915841 

210 821 


20 181634 
19968601 

213 033 


14,356.392 
14.173 369 

185323 


7.038.220 
6.952.950 

85.270 


y 


Rubber and miscellaneous plasties products 
Pi,bber products piaslics fpotwea' hos--- 
;trd belting 


8 109 

1 UO 

6 96^- 


4969 
621 


25 071,846 

17 477 013 
- 594 8.13 


22 994 91 1 

16528.674 
•; 466 237 


24 572 312 
'7.069.675 

'':i ?3-i 


17.241.352 

•I.972917 
5 2«S,435 


903246 

566,665 

336 581 


1 022.624 

603316 
419336 


952 094 

579.723 
— 37- 


436.770 
275 130 


73 
74 
7f 


C'CCJCIS 

...„i . . ._. . I.- C'Oducii not 
•.-iscw.<-tc Classified 


:080 
547 

1 .53. ■> 


14i7 
370 

'36' 


7 656 141 
5 342 60- 

2 313 335 


5 236 76' 
j 3/7.030 

' 659 7 : .• 


..- jsb.eai 


5 5 ■ ? ■ 7iC 
' .31039 

; 719 137 


64 569 


2!! 442 

153';' 
ee "11 


22' 104 
1^7 856 

•|)24» 


ij^3i; 



Foolnotes at end ol table See text lor E.-pia'^at'On ol Tt?rTis ^no Description ol me Sampk' and Ltrniiations ol the Date 



12 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, 
Total Assets, Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry— Continued 

|AII ligures ait eslimales basfid on samples—money amounis dfe in Ihou^^ands ol dollafsl 



— 


Minor industry 


Number 


ol returns 


Total receipts 


Business 
receipts 


Cost of 
sates and 
operalions 


Net income 
(less deticit) 


Net income 


Income 
subiect 
to tax 






Total 


With net 
income 


Alt 
returns 


Relurns 
with net 
income 


Total 

income 

tai 




Manutaclunng — Continued 


It) 


(21 


(31 


141 


(51 


(61 


(71 


(61 


(91 


(101 
























76 


Stone clay and glass products 


9563 


6.707 


27 062 389 


23 591601 


26 399 248 


16 154 888 


1 063 561 


1 266 065 


1 139619 


518,709 


77 


Glass products 


850 


545 


7 755 076 


7 449 236 


7 544 566 


5 145 602 


378 943 


400 921 


383.066 


178.632 


78 


Cement, tiydraulic 


45 


43 


2 496.032 


2.244 697 


2431,098 


1 634 045 


110410 


115.077 


108.934 


52.138 


7? 


Concrete, gypsum and plaster products 


5 326 


3 948 


9 034 766 


6 891659 


8832146 


6 164 918 


226 248 


331913 


297,290 


126,669 


80 


Other nonmctattic ni'neral products 


3 342 


2171 


7776513 


7 005 607 


7 591,436 


5210 323 


367 960 


418 154 


350.329 


159,250 


81 


Primary metal industries 


4 636 


3764 


92 502 102 


90 467 392 


90,065973 


66,265 106 


6 321206 


6.395 211 


5 680.790 


2.707.709 


S? 


Ferrous metal indusliies miscellaneous 
























primary metal p'OOucis 


1963 


1578 


57 931054 


57 325 565 


56 760,692 


40,691.825 


4 435 193 


4 468 246 


4.075,228 


1,941.536 


63 


Nonteiious metal industries 


2 6' J 


2 186 


34 571 048 


33 141807 


33 285,281 


25573 281 


1 886013 


1 926 965 


1 605 562 


766,171 


e.1 


Fabricated mtlal prooucts 


25 327 


18 161 


60 208 926 


54 329.269 


59 134,318 


42 600 444 


3 548 209 


3 651 192 


3,554,775 


1,629,096 


85 


Metal wins and shipping coniaineis 


124 


121 


t. 636 04 1 


6596 031 


6,525 665 


4,743 270 


364242 


364 422 


360861 


179.655 


66 


Cutlery hand Icoi^, and hardware, screw 
























machine products bolls, and simitai products 


J 488 


2 334 


B 144.102 


7860 728 


7,945,784 


5,237,731 


718,910 


732 509 


695147 


320,720 


87 


Plumbing and tieaiing except electiic and 
























warm atf 


744 


519 


6,310,225 


5,872093 


6 178 268 


4,345,571 


355097 


375552 


364416 


170,708 


88 


Fabricated structural metal products 


8003 


5 979 


17 844 460 


15 829,690 


17,594 139 


13,291.057 


897 755 


1022 269 


699 274 


407,800 


89 


Metal torgings and stampings 


3 150 


2.373 


6819.937 


5,520,249 


6 723,773 


5049686 


341568 


373885 


352.770 


160.518 


90 


Coating, engraymg and allied senrices 


2448 


2.001 


1,974,414 


1602,014 


1,952 020 


1.290214 


103 654 


115557 


104,466 


45.105 


91 


Ordnance and accessories except vehicles 










' 














and guided missiles 


124 


58 


1 179 502 


757 049 


1 149186 


675554 


8 447 


31.197 


29.992 


14,051 


92 


Miscellaneous tabricaled m>?lal products 


7 246 


4 776 


1 1 300 245 


10 089.415 


11065 463 


7.967 361 


736536 


815601 


727.829 


330,539 


93 


Machinery except electncal 


24,879 


18.289 


94 696,842 


62.237 022 


89,748,666 


59 t96,676 


7 002 663 


7643417 


7291211 


3 426.598 


9< 


Farm machinery 


818 


751 


7 596,272 


7 442 530 


7,229,027 


4 917405 


364 758 


375,256 


356.397 


169.244 


95 


Construction and related machinery 


2 060 


1493 


20 318 023 


19 540 781 


19,573 952 


14.361239 


1 295 791 


I 328 700 


1 263.987 


596.569 


96 


Metatworlung machineiy 


7 307 


5 639 


9 065 867 


7536.043 


6 668,705 


6,018.461 


501 821 


568 448 


505.229 


222.585 


97 


Special industry machinery 


2 149 


1.498 


9 101 019 


8.220,610 


8 737 902 


6 159,445 


396,951 


474 790 


447 731 


206,360 


98 


General industrial machinery 


262'' 


1.935 


12 209 972 


10,306,761 


11,679 020 


8,245 519 


533 161 


596076 


555014 


256.945 


99 


Otiice and computing machines 


719 


414 


24 208014 


20 312 343 


21 506,626 


10,839 500 


3,524,641 


3,718.943 


3.654.808 


1746.675 


100 


Other machinery except electrical 


8 979 


6.559 


12,197,675 


8 877 954 


11,953 434 


8655,107 


385 720 


581 202 


506 045 


222 200 


101 


Electncal and electronic equipment 


10 800 


6.202 


83 616 024 


71 185959 


80 754 549 


56,167 372 


2 980 293 


3645631 


3 371 722 


1 566.136 


102 


Household appliances 


216 


112 


9 868 059 


6 504 766 


9641 931 


6 947 268 


196.738 


315916 


312158 


149162 


103 


Radio telewtsion. and communication 
























equipment 


1.796 


900 


17 969,036 


15 503 729 


16811087 


11,337 756 


460.603 


625199 


540463 


233346 


104 


Electronic components and accessones 


3.881 


2299 


20 813 806 


15 705 151 


20,259 426 


14 552 144 


682 990 


933 698 


813646 


381.505 


105 


Other electric equipment 


4.907 


2 891 


34,965,123 


33,473 293 


34 042 103 


23,330 204 


1 639 962 


1.770.618 


1.705.453 


804,123 


106 


Motor vehicles and equipment 


2,203 


1471 


105 706,273 


88 332,508 


102 829051 


61913 741 


2464 294 


2853 643 


2,799635 


1,292.637 


107 


Transponalion equipment, eicept motor vehicles 


3,651 


2.309 


41 791,329 


36,146,525 


40.079,044 


31,037,747 


1 263014 


1437289 


1 265,271 


601.571 


106 


Aiicralt. guided missiles and parts 


987 


757 


33,049,687 


28 771.615 


31 575289 


24,246.029 


1045490 


1.106.015 


971,721 


457 634 


109 


Ship and boat building and repainng 


1,547 


952 


4,205,996 


3.535.705 


4,071,858 


3.260,021 


120 085 


175244 


164,990 


76.232 


110 


Other transportation equipmeril, except 
























molor vehicles 


1.117 


600 


4,535,446 


3,839,205 


4,431,897 


3,531,697 


97,439 


156.030 


148 560 


67 705 


Ml 


Instruments and related products 


5761 


3.579 


21,092,478 


17,296,169 


20 312 772 


13.330.819 


1,652.635 


1.833.276 


1 752362 


826935 


112 


Scientilic instruments and measuring 
























devices watches and clocks 


1,910 


1.170 


9 224 1 16 


6,113.224 


8903.304 


6.351645 


296,474 


396615 


360,617 


168.246 


113 


Optical, medical, and oolhalmi: goods 


3,341 


1976 


5 544 426 


5190.520 


5372 418 


3 301.430 


439 978 


492.589 


462.515 


214 977 


nd 


Pttotographic equipment ar-J supplies 


■to 


433 


6 323 936 


5 992 425 


6 037,050 


3 677.744 


916,183 


944.072 


929 250 


443.710 


115 


Miscellaneous mantitactiiring and 
























manutaitu'ing not altocabte 


12 677 


6 642 


18 484,704 


15416236 


17 984 191 


12 535 001 


651 747 


862 295 


774450 


352.071 


116 


Transportation and public utilities 


80,232 


47.197 


222.074.759 


130.591.225 


214.217.780 


132.102.441 


8.683.870 


11.016.101 


10.101.528 


4.719.299 


117 


Transportation 


62 153 


30 353 


97 083 346 


77 658,607 


92 059 009 


62,376074 


2,657 392 


3 907 632 


3 185.600 


1.423.965 


118 


Railroad ttansportdtion 


425 


240 


22,206.801 


17 307.178 


19 682.005 


13,428,633 


426,093 


959.668 


882,859 


401953 


119 


Local and interurban passenqi i transit 


9.4-15 


4 671 


2 447 954 


1.702.045 


2 352 233 


1.536,326 


37,397 


78535 


56 692 


22.671 


120 


Trucking and waietiousmq . . 


32 459 


20 364 


34 206.356 


28,289.978 


33.285.070 


21.662.492 


982,703 


1 268.956 


1.090,689 


473.736 


121 


Water transpcdation 


5.315 


3.456 


7 334.412 


6,543400 


6 958 289 


4.983.905 


494,299 


570 267 


454.207 


206900 


122 


Transportation by air 


4.561 


2018 


19012291 


14,474,076 


18 098.870 


11,638,009 


385 704 


5"'5.577 


328363 


149.968 


123 


Pipe lines except naluiai gas 


J07 


174 


3 435.584 


3385949 


3.373359 


2,713366 


239437 


251244 


235350 


1 12,250 


124 


Transportation sen/ices not etsewtiere ciassilied 


9591 


5230 


8 439.948 


5955.961 


8.109243 


6,013,343 


91,759 


203 365 


135240 


56,465 


125 


Communication 


9.369 


5700 


51 404,239 


4J430.326 


50 510561 


26 01 1 956 


3,462,587 


3.710.646 


3641 119 


1,744 040 


126 


Telephone letegraph. and other 
























communication services 


3 580 


2.486 


45 290,161 


44 001.953 


44 esi 926 


22 688 594 


2,938352 


3 066 718 


3,037942 


1462.643 


127 


Radio and leleyision broadcasting 


5.789 


3.212 


0,114076 


5,428,373 


5.856.635 


3.323 362 


524 235 


643930 


603,177 


281.397 


128 


Eleclnc gas. and siinilaty seivices 


8.710 


5.144 


73597.174 


53,502.292 


71648.150 


43.714 411 


2.563 891 


3,399.821 


3.274.809 


1.551,294 


129 


Electric scn/ices ... 


212 


159 


23,468,483 


14239,630 


23.011,936 


12,480.102 


775,447 


1 170.378 


1.143.021 


546,476 


130 


Gas production and distribution ... 


1362 


1.139 


26 612 245 


23,407,883 


25 674,615 


17,307,475 


1,523,535 


1.631039 


1 595 642 


749852 


131 


Combination utility services . . 


74 


56 


20,743,305 


13,981,779 


20 269,216 


12618063 


177 558 


456,590 


419 942 


200.725 


132 


Water supply and other samlaty services 


7 0o2 


3 790 


2 763 141 


1 873,000 


2 4'J2 383 


1,303 771 


87 351 


141 814 


127 204 


54,241 


133 


Wholesale and retail trade 


602,423 


403.036 


923.364.74B 


793.255.B64 


906,907.258 


707.674.250 


22.573.062 


27.386.659 


19.338.626 


8.315.540 


134 


Wholesale trade 


214975 


153.84.- 


499,287.522 


445058,769 


491 668 543 


411,215,460 


16 294 356 


18251 598 


11.716.450 


5.141.436 


135 


Groceries and reiared picd:icis 


20870 


15.195 


77 63S8-.7 


68 662,352 


76875.101 


67,765 545 


933,287 


1 130310 


877 031 


378.391 


136 


Machinery, equipmeni, and supplies 


45 391 


34 990 


60 465.fc3; 


56 691.663 


59 142,737 


44.266,649 


3544,702 


3 745 129 


2 123.025 


911.539 


137 


Miscellaneous wholesale trade 


148.714 


108 657 


361 166.053 


320 704.754 


3;5-35ori:5 


29'.1C3.C/-:b 


11816369 


13.376 159 


5 716,344 


3 851.506 


138 


Motor "etudes arid a..'nr-;otive .;qe.pmen' 


1£ ■■.:■ 


14 lc4 


26 879.297 


22 165.530 


26 535 525 


20 927 342 


779 024 


964 253 


?<ir,252 


246847 


139 


Lumbei an2 const- jctio-i iPoteii^ts 


3 a-'3 


0.94 


17.uS3,'71 


14,175.587 


16.* let 


13 .-01 140 


422, 733 


517 957 


380,133 


157 341 


140 


li^etals and miner .iis except pttioii-um ami 
























scrap 


4.^40 


3.:.-.'o 


2/640 4:.J 


26.598,323 


27 320 520 


23 402 821 


1,616 356 


1658 23 i 


1 2.'3,725 


573C54 


141 


eieclricat goods 


13.728 


10.394 


20 921,326 


16,357.723 


20,645,201 


15 776,690 


865 992 


1 037 982 


5s2 1-43 


252.964 


142 


Hardware, plumbing and tieatiiig cquipincnl 


10 375 


6 565 


18 542 474 


16769.966 


16 294 57t 


t.-955573 


654 954 


69* 452 


58' 464 


251 230 


143 


Other durable goods 


27 426 


tS7f 


55 431,682 


49.850.053 


54,328,019 


41 6.'3,S24 


1,734 653 


2 066 307 


1 413349 


626.306 


144 


Paper and pap'-v products 


4 683 


3.235 


8 935.399 


8 532 904 


8 824,854 


e 964 735 


424 155 


441952 


23- 552 


101.121 


145 


Dugs chein.cals ar.o .iilied p'Oduc'.r. 


7 801 


5.4 1„ 


26 520 709 


25 541 2.-1 


26 120912 


20 8514.-.- 


1655 263 


1 319 068 


"91 7C7 


366.207 


146 


Apparel piece gcmos. and noLons 


10,137 


6 543 


11.516.998 


9.434.61U 


11,374.535 


-. 32<. j:-j 


170.079 


359.293 


264,113 


111,367 


147 


1- arm PI .due: raw malenals 


7,161 


4 83i 


59 200 Ci.7 


5C. 709.326 


5R 494,336 


54,847,147 


975 161 


1063 451 


6'J,216 


314 105 


148 


pelru''\i.ii and petroleum prcqccls 


8 981 


6 231 


36 739 931 


34 001.502 


36 044.777 


32,205.133 


695.724 


1.042 674 


815 736 


360.362 


149 


Alcoholic beverages . . 


4.619 


3634 


15 360.675 


14,022,384 


15267,160 


12,064.324 


439.755 


467.591 


361640 


160.337 


150 


MiscelLineous nor.duiabte joods wholesale 
























trade not a toe able , 


21.215 


14655 


36 303.666 


30 745,615 


35 603,616 


29,676,676 


960.461 


1 098.926 


764,512 


327,665 



Foolnolcs iit end of liiLii- jee 10*1 io' 'Lxplanai'on ol Terms and Dt'Scnpliw oi the sample xtnti Liniitalions ol lh.j D.Ud ' 



Corporation Returns/ 1974 



13 



RETURNS OF ACTIVE CORPORATIONS 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, 
Total Assets, Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry— Continued 








iAII lit 


urts are eslimales based on samples— money amo 


unis are m ihousands ol dollars| 












Minor industry 


Number 


ol returns 


Tolal 


eceipis 


Business 
receipts 


Cost ol 
sates and 
operations 


Net income 
(less deficit) 


Net income 


Income 
subiect 
to tai 






Totat 


With net 
income 


All 
returns 


Returns 
witti net 
income 


Total 

income 

tai 




Wholesale and relaii trade— Continued 


in 


(2) 


13) 


141 


151 


161 


(7) 


161 


(91 


(10) 
























151 


Retail iradL- 


386 772 


243 699 


423 947 299 


347.074706 


415.121 401 


296 283330 


6275.298 


9 131209 


7 620 409 


3 173 347 


152 


Building malenals garden supplies and 
























mobile home dealers 


31 319 


21 909 


23 959 568 


20 393 689 


23 366.958 


17 129 326 


630.671 


814 722 


640 237 


245944 


153 


Building fnalenals dealers 


15015 


11 796 


16464.919 


14 734 884 


16 148 510 


1 1 865 758 


520 264 


581 125 


459 441 


183 261 


154 


Maidware stores 


9.219 


6238 


3 460 768 


2.979668 


3 404,890 


2 321 189 


103.033 


129.248 


99.251 


33886 


155 


Ga'dL-n Supplies and mobile tiome dealers 


7,085 


3,875 


4 033.881 


2679 137 


3 813 558 


2 942 379 


7.374 


104.349 


81 545 


28 797 


156 


General merchand'Se slores 


10996 


7 363 


83 126.899 


71677 543 


80 586 829 


51 141 614 


1.051 148 


1.728.481 


1 667 033 


779,599 


157 


Food stores 


26 335 


17 148 


97 811448 


85 050 910 


96 770 380 


76413313 


1.041.608 


1.258.984 


1 110685 


495,205 


158 


Aulomolive dealets and service siat.ons 


63 863 


41634 


96 885068 


73.889778 


95 286 353 


78 669 245 


932.416 


1.359 706 


1 129 784 


439 527 


159 


Moior vehicle dealers 


32 965 


20 978 


76.180 957 


56,259,825 


.'4 891 460 


63 306 550 


366089 


692.359 


560 381 


206,478 


160 


Gasoline service slalions 


12662 


9972 


11.871.778 


10.743,801 


11 731 247 


9,437 033 


415.213 


431.204 


383.271 


165 293 


161 


Olher auiomotive dealers 


18 236 


10684 


8.832.333 


6986,152 


8663 646 


6125662 


151 114 


236143 


186,132 


65,756 


162 


Apparel and accessory slores 


38 529 


27 378 


20 807 862 


17.036 910 


20 345 266 


12312131 


497 334 


747 513 


625,209 


250.437 


163 


Furniture and home lurmshings slo'es 


36 044 


22,108 


19153.181 


14.751.337 


19 394.225 


11 871.871 


291.209 


519066 


406 669 


148 090 


-4*4 


Ealing and dnnKmg places 


76601 


40.854 


28 828193 


20 598 215 


28 1 16 387 


12968.061 


587.468 


1.010.244 


694,336 


277217 


165 


MisceKaneous relail sices 


103065 


65505 


53375,060 


43676.324 


52.255 003 


35 577 769 


1 243 444 


1 692 493 


t. 346.456 


537 328 


166 


Drug Slores and p(opnelar> slores 


20 316 


14.252 


15,192,393 


12.684.376 


14941 798 


10 505.018 


272.713 


366 798 


296.822 


123,845 


167 


Liquor slores 


12 074 


7385 


5193.817 


3.757.763 


5155889 


4.129.879 


55.605 


99 371 


68.621 


22 886 


168 


Olher relail Slores 


70 695 


43868 


32 988.870 


27 233 685 


32 157316 


20 942 872 


916 126 


1226 324 


980813 


390 597 


169 


Wholesale and retail irade nol allocatile 


i;.7b 


295 


129 927 


122389 


1 17 .114 


?5 4bU 


J 406 


3 852 


n 


1*1 


170 


Finance, insurance, and real estale 


4:5.249 


248.323 


303.198.775 


234.091.644 


149.205.190 


82.502.672 


11.504.156 


17.831.845 


12,594.288 


S.570,370 


171 


Banhmg 


14 534 


12 030 


90.485.545 


70.084 245 


10369.799 


2.882.832 


2.834 767 


3.632.846 


3.403.262 


1.578.659 


172 


Mutual savings Oanhs 


452 


419 


7 599.954 


6 114.401 


230.387 


49655 


250.258 


267,002 


188.891 


90.557 


173 


Bank holding companies 


420 


266 


48,694,958 


39 385 253 


7.346 995 


2 736.736 


936 389 


1 217213 


1 166.683 


566898 


17a 


Banks e«cep1 mulual savings banks and 
























bank holding companies 


13 662 


11.345 


34 190 633 


24584591 


2 792.417 


96 441 


1646.120 


2 128631 


2 047.688 


921 204 


175 


Credit agencies olher Ihan banks 


48 597 


28 029 


45 373 990 


39 642.596 


17 249.861 


11497 056 


1 207 268 


1,885 326 


1.745.246 


801.604 


176 


Savings and loan assoctalions 


5 046 


4 364 


21 145.159 


19.238,101 


1039.570 


142 021 


779.555 


912,172 


888.878 


431.959 


177 


Personal credit insiitulions 


4 422 


2 965 


6 959.431 


5776,174 


5 097 964 


2 902 220 


78.146 


208 662 


186.440 


60.035 


178 


Business credit inslilulions 


834 


597 


3064,244 


2710.105 


1 921 Ota 




279 656 


301 470 


281 031 


134.142 


179 


Other credit agencies, (inance nol allocable 


38 295 


20 103 


14,205156 


11 918,216 


9 191309 


ernn.i'H, 


69 911 


463,022 


388.897 


155!468 


180 


Security commodity brokers and services 


4867 


2 190 


5512,539 


3 369 606 


2600.417 


t.-,. :. ■ 


126 752 


341.700 


267,206 


122.067 


181 


Security brokers and dealers 


2.505 


1 263 


477699C 


2.909.592 


2.096 576 


5H2 126 


41570 


231.127 


198 421 


91.778 


182 


Commodilv contracts brokers and dealers 
security and commodity exchanges and 
























allied services 


2 362 


927 


735 549 


460 014 


503 841 


I-) 


85.182 


110 573 


68.785 


30 289 


183 


Insurance 


8 343 


5 961 


120800,420 


93.562 929 


98 299.376 


60 739 857 


3 676.996 


5 253,579 


4.325.209 


2 056,474 


184 


Lite insurance 


1 718 


• 135 


71 108.823 


67.497.067 


54 127 337 


32463579 


4,243.704 


4 450 635 


3.942.096 


1 885 107 


185 


Mutual insurance, except lite or marine 
and certain lire or (lood insurance 
























companies' 


1 111 


841 


14.373.927 


8 183 493 


13 156419 


8 560 706 


-48.489 


240.073 


164 792 


75 157 


186 


Olfier insurance companies 


5514 


3 985 


35.317.670 


17 602.349 


31.015620 


19715572 


-518.219 


562 871 


218321 


96.210 


187 


Insurance agents, brokers, and service 


35 387 


22.733 


6 969,625 


5428.874 


6 697 331 


1 807 341 


375.332 


501897 


382 595 


148 733 


188 


fleal estate 


266616 


148 974 


25 713629 


15 737.681 


13 128 075 


4.590 172 


207.111 


2.549 035 


1 916.051 


657 182 


189 


Real estate operators and lessors ol 
























buildings 


175 984 


106 064 


13614848 


8654 663 


5 548 988 


1 835.586 


571.17-2 


1 574 193 


1.340357 


450 000 


190 


Lessors of mining, o". and similar property 


751 


705 


313 927 


299 580 


49 547 


n 


62 624 


64 718 


61 454 


25,561 


191 


Lessors of railroad property, and ol real 
























properly nol elsewhere classihed 


7 400 


4.510 


322 045 


!2I 229 


122 573 


22.154 


41.832 


80 587 


73.200 


25.229 


192 


Subdividers and developers 


33 431 


15 454 


4 77' 557 


2620,121 


1.351.689 


801 402 


-442 688 


486 803 


247 458 


92.212 


193 


Other real estate 


49 050 


22 241 


b 685 .552 


3942,088 


6 055 278 


1918 726 


-25 636 


342734 


193 582 


64,180 


194 


Holding and olher investment companies. 
























except bank holding companies 


46 905 


28.406 


8 343 027 


6 245,713 


860 331 


332 157 


3.075.930 


3 667 462 


554 719 


205,651 


195 


Regulated mvestmeni companies 


700 


558 


2.790,046 


2 675656 


I'l 


_ 


2.333147 


2.343210 


(') 


I') 


196 


Real estate investment trusts 


212 


128 


2.246.358 


671492 


9912 


^ 


-67.035 


141 911 


36 


155 


197 


Small business investment companies 


388 


46 


65.221 


17 140 


30.899 


n 


-9.520 


2 500 


1 822 


739 


196 


Other holding and mveslmenl companies 
























except bank holding companies 


45.605 


27,672 


3 241 402 


2 681425 


819.515 


312509 


819 338 


1 179 641 


552.808 


204,745 


199 


Services 


388.832 


221.490 


1 15.569.142 


66.074.330 


1t0.497.541 


57.418.698 


2.500.180 


4.989.527 


3.652.166 


1.431,617 


200 


Hotels and other lodging places 


18,236 


9.253 


9 138 652 


5-15132 


8 570 009 


4 408 016 


-102 064 


312.451 


208,949 


85.287 


201 


Personal services 


38,272 


22 164 


6322.079 


6.625.049 


8 127 720 


4 253 833 


319 093 


432.819 


327.689 


127935 


202 


Business services 


106484 


56 369 


35,070.238 


26.461.577 


33 336.080 


19.302.575 


803.908 


1557.005 


1.144.916 


470.812 


203 


Advertising 


12,061 


6709 


9.016393 


7.662.754 


8 923 539 


6 574,535 


209 144 


256117 


219.920 


94778 


204 


Business services, encepl advertising 


94 42:- 


49 660 


26 053.645 


18.798 823 


24 512 541 


12 728 040 


594 764 


1.300,888 


924.996 


376034 


205 


Auto repair miscellaneous repair services 


49 122 


30 183 


12.232.358 


8836407 


1 1 698 020 


6 262 457 


294439 


438,147 


361 144 


132 257 


206 


Auto repair and services 


34218 


20741 


9 378.063 


6597.920 


8 868 900 


4 432.069 


171.858 


343 440 


263,843 


99,076 


207 


Miscellaneous repair services 


14 904 


9,442 


2.854.295 


2238487 


2 829.120 


1830 368 


122 581 


144 707 


97,301 


33,181 


208 


Amusement and recreation sen/ices 


35112 


17,409 


15 550,874 


1 1 884,029 


14246010 


7 960 519 


486.761 


945,234 


7'7707 


308.309 


209 


Motion picture production, distribution. 
























and services 


5252 


2.882 


5.657.597 


4 589,470 


5.121.120 


3.087 750 


215821 


317,687 


248,271 


111,551 


210 


Motion picture theaters 


3 789 


2 168 


2 175 591 


I 520565 


2 031.967 


1 087 129 


44.910 


98.983 


75,562 


30 253 


211 


Amusement and recreation services e<cept 
























motion pictures 


26 071 


12.359 


7 717,686 


5,773,994 


7092.923 


3.785 640 


226.030 


528.564 


393874 


166 505 


212 


Olher services 


141606 


86 112 


15,274 941 


26 652136 


34 519.702 


15 231 299 


698 043 


1.253.871 


891 561 


307,017 


213 


Oflices ol physicians, including 
























osleopatfiic physicians 


44 728 


32 072 


9.845705 


7,766 530 


9 779.677 


2 116174 


185-802 


226.780 


200.294 


50.285 


214 


Oftices ol dentists 


12 882 


10 163 


2 041.560 


1 551 507 


2027.766 


646.969 


39.237 


51.072 


38.831 


8582 


215 


Nursing and personal care laciMies 


5996 


4 457 


3 787.858 


2910,489 


3 670 287 


2290.606 


105.939 


168.083 


95.923 


34 408 


216 


Medical laboratones 


1.795 


1.122 


542 599 


464 160 


520.397 


295334 


36416 


38 749 


24 421 


9 326 


217 


Other medical services 


10279 


6 919 


4 281851 


3 492 713 


4 147,196 


2 118 976 


81.502 


151.322 


114 708 


42 517 


218 


Legal sewices 


8.330 


6 245 


1.712.135 


1 410 569 


1,695 133 


290210 


29.001 


47 726 


27013 


6 064 


219 


Educational services 


7819 


4 159 


1.373,559 


870 904 


1 328 439 


649 883 


-2983 


54 589 


35.903 


11842 


220 


Miscellaneous services not elsewhere 
























classified 


49 ^77 


20 975 


1 1 689 674 


8 081; 244 


1 1 '50 807 


6 821 164 


223 129 


515 550 


354 4C8 


143993 


221 


Mature of business nol allocable 


2.842 


2.202 


926.337 


725.392 


896,930 


601.298 


29.599 


44.945 


25.618 


9.462 







Foolnotes at endol table Seeie"! tot 'E>pianalionol Terms and Description of t'le Sample and Limitations ol the Dala 



14 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 1. — Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, 
Total Assets, Net Wortti, Depreciable Assets, and Depreciation Deduction, by Minor Industry— Continued 





lAll ligures are eslimales based on samples-money amo 


jnis are in thousands ol OollaisJ 












Minor industry 


Foreign 
tax credit 


Investment 
credit 


Total income 
tax alter 
credits 


Distributions to stock- 
holders except in own 
stock 


Total 
assets 


Net worth 


Depreciable 
assets 


Depreciation 
deductions 




Alt 
returns 


Returns 
with net 
income 




Total returns ol active corporations 


(ft) 


(121 


(131 


("1 


(151 


(16) 


(171 


(181 


(191 


, 


20.752.819 
1.05B 


4.221.384 
42.576 


4f. 130.991 
291.989 


49.280,658 
195.454 


45,506,183 
188.127 


4.016.466,940 
19.283.714 


1.015,735.379 
6.306.911 


1 179.165,211 
10.654.246 


78.597.689 


2 


Agriculture, forestry, and listiing 


932.135 


3 


Agricultural production 

Agncullural services, loieslry and listimg 


1050 
CI 


33 593 
8983 


233 767 
56 222 


162 648 
32.806 


155.438 
32,689 


16 112 540 
3 171 174 


5 248 494 
1058 417 


8 767 839 
2 0B6 407 


740.773 
191362 


5 


Mining 


11.061.741 


134.767 


1.061.288 


7.729.679 


7.690.803 


47.039.718 


21.372,834 


23.688.529 


1.669.536 


6 
7 
8 
9 


Metal mining 
Iron ores 

Copper, lead and zinc, gold and silvei oies 
Other metal mining 


84 315 

(*t 

(*) 


19 463 
C) 

15 974 
C) 


111,012 
CI 

88530 
C) 


212 721 

CI 
176 130 

CI 


212721 

CI 
176.130 

CI 


9 581 534 

2 540,328 

6 355,201 

686 005 


5 985 076 
1 272 466 
4523314 
189 296 


4 781 746 

1.483 170 

2,910890 

387 686 


28735? 

87.690 
173.656 

26.011 


10 
11 
12 
13 


Coal mining 

Oil and gas extraction 

Crude petroleum, natural gas and natural gas liquids 

Oil and gas tield senrices 


n 

10 867 032 

10 797.925 

69 107 


43 731 
36.695 
12 309 
24.386 


487 236 
359.951 
217.208 
142743 


231 179 

7 171 377 

7 106,715 

64,662 


231 179 

7 139 475 

7.076886 

62.589 


7 570 943 
23 763 874 
16 780 195 

6983679 


3 723 087 
8.504 041 
5 507 779 
2 996 262 


4670,573 
9809 821 
5,841,084 
3 967 737 


416.034 
627.458 
292.077 
335.381 


Id 
15 
16 


Nonmetallic mineials except luels 
Dimension, ciushed and brolien stone, sand and gravel 
Other nonmetallic minerals, except luels 


CI 
C) 
CI 


34878 
12 713 
22 165 


103089 
58 467 

44 622 


114 402 
52461 

61 941 


107.428 
46.103 
61 325 


6,123367 
3085,793 

3 037 574 


3 160.630 
1621928 

1 538 702 


4427,389 
2748,805 

1 678 584 


338.687 
228.582 

110 105 


17 


Construction 


55.296 


102.834 


1.026,043 


454.047 


377.493 


74.108.047 


17.288.991 


25.224.752 


2.589.881 


18 

19 
20 


General building contractors and operative builders 
General building conliaclors 
Operative builders 


27 934 
27.785 
C) 


2\ 725 

21,154 

571 


344,636 

328,275 

16361 


165.752 
135 007 
30.745 


119376 
106434 
12.942 


38.011 499 
33 819 592 
4 191 907 


5 777 336 
5 401 664 
375 672 


8.022,495 

7296 683 

725 812 


703.179 
654.954 
46.225 


21 
22 
23 
24 
25 


Heavy construction contractors 
Special trade conliaclors 

Plumbing heating and a'l conditioning 

Eleclncal worli 

Other special trade contractors and conlraclors nol allocable 


23 027 
4 335 

("1 
C> 
4 132 


49 267 
31 842 
4832 
2819 
24 191 


313 088 
368.319 
96.184 
66.791 
205344 


109 363 
178 932 
40611 
44 038 
94 283 


94 255 
163.862 
33 661 
38 957 
91 244 


16 029 914 
20 066 634 
5 883 528 

3 722 072 

10 461 034 


5 650 794 
5 860 861 

1 638 702 
t 141839 

] O0IJ 320 


9 689 833 

7 312 424 

1 446 246 

981 542 

4 884 636 


1.022.355 
864.347 
153.760 
108.693 
601.894 


26 


Manulacluring 


8.379.785 


2.111.709 


21.792,035 


18.706.198 


18.212.392 


885.822.652 


411.277.220 


460.913.499 


31.762.113 


27 


Food and Kindred products ... 


293 719 

C) 

CI 

27.379 
67 189 

CI 


168 862 
22 255 
18 860 
20 323 
21,257 
8,652 


2273,574 
257,944 
265,722 
242,311 
312,222 
94,862 


1 460,382 
166 208 
200,964 
134,478 
221 926 
58 717 


1 412937 
153913 
191.169 
133.784 
221.273 
56479 


70 519 843 
8 888 859 
8123630 

10 221 597 
8143,975 
3 440 402 


32,153371 
3030 191 
3864,809 
5 042 000 
3 799,291 
1 562 791 


35,847 884 
4 927 109 
4 215,087 
3,886303 
4 234 391 
2 339 169 


2 628 235 


28 

29 
30 
31 
32 


fkrteal products 

Dairy producis 

Preserved Irutis and vegetables 

Grain mill producis 

Bakery products 


432249 
310.755 
266.364 
259815 
164.039 


33 

34 
35 
36 
37 


Sugar and confeclionery producis 

Mall liquors and matt 

Alcoholic beveiages. except mall liquois and mall 

Bottled son dnnhs and tlavorings 

Other food and l^indied producis 


13671 
(■) 
CI 
112 765 
24 941 


9 785 
17613 

6231 
22 135 
21 751 


310,857 
118 172 
144 896 
187 956 
338 630 


105,519 
68 059 
119 838 
228 025 
156,648 


96336 
67372 
1 1 1 ,925 
226,549 
154 137 


4.940 958 
3.783 610 
7.561 787 
6 042 457 
9372568 


2 250 969 

2 199 579 

3 131 345 
2997 039 

4 275 357 


2 514,602 

3 248 640 
1975 038 

3 695 389 

4 812 156 


154 322 
216 473 
120.260 
358.756 
345.202 


38 
39 
40 
41 
42 


Tobacco manulactures 
Textile mill producis 

Weaving mills and lextile linishmg 

Knitling mills 

Other textile mill products 


C) 

6 573 
3545 

CI 
2492 


21549 
41,217 
27 545 
3 658 
10014 


365,317 
491223 
285.153 
63.620 
142.450 


377 967 
233247 
145 888 
25818 
61,541 


374 657 
201 057 
137 827 
17 890 
45350 


14.032 044 
19141 758 
9.533 818 
3 696 716 
5,911 226 


6553,855 
9281 736 
5289,800 
1 242,372 
2749,564 


3 320 729 
12,101 096 
6 904 745 
1 714 227 
3 482 124 


260.296 
864.408 
465.092 
141.327 
257.989 


43 
44 
45 
46 
47 


Apparel and other textile products 
Men s and boys clothing 
Women s and childien s clolhing 
Other apparel and accessories 
Miscellaneous labncated leitile pioducls. textile 
products not elsewhere classitiefl 


4053 
2332 
1 650 
CI 

CI 


11 306 

4282 

4496 

828 

1 700 


400.271 
123,908 
187 470 
36,803 

52,090 


166,688 
73,913 
73023 
10475 

9,277 


149 061 
67,423 
63 690 
8 831 

9137 


13,842935 
5,270,917 
5865613 
1 084 597 

1 621806 


6,046,599 
2,367,639 
2436,503 
482,242 

760215 


3394,360 

1 122,681 

1,509,089 

209,050 

553 540 


280.319 
92.186 

125.077 
14,749 

48,307 


48 
49 
50 
51 


Lumber and wood products 
Logging sawmills and planing mills 
MillwoiK plywood, and related producis 
Other wood producis including wood buildings and mobile 
homes 


37687 
CI 
5007 

CI 


72 285 
30 648 
29 500 

12 137 


514,988 
271,323 
123 706 

119959 


357,338 
182,927 
121,529 

52 862 


341,272 
180 253 
109.643 

51.376 


24550413 
10,524 812 
8,584,313 

5 441.288 


10442769 
4,955 629 
3,461.743 

2.025.397 


13 897 893 
6 266 837 
5 176641 

2454415 


I 066 859 
460 383 
411 652 

194,824 


52 
53 
54 
55 


Furniluie and lixtures 
Paper and allied products 
Pulp paper and board mills 


3,378 
137647 
54,849 
82 798 


9 702 
102 983 
54,601 
48 382 


169164 

1 156 958 

572,275 

584,683 


62.671 
643.679 
317.164 
326 515 


59 986 
640253 
316.854 
323 399 


5 420579 
25 333.043 
13951.048 
11,381,995 


2 677.023 
13 245 581 
6973.162 
6272419 


2 415 824 
20,171 919 
11,891,484 

8.280,435 


189,553 

1,220,740 

664.491 

556.249 


56 
57 
58 
59 
60 


Printing and publishing 
Newspapers 
Periodicals 

Books, greeting caids, and miscellaneous publishing 
Commeicial and other printing and printing trade senrices 


52 548 
20 663 
16 779 
14,133 
973 


60,998 
24,265 
5,341 
7,972 
23,420 


1015.639 
471,200 
89 691 
190.812 
263936 


607,538 
249 1 76 
125770 
109 265 
123327 


591.849 
247 800 
124 284 
107307 
112.458 


25,976,115 
9,503 996 
3,033,384 
6,639 008 
6,799,727 


13.041 784 
5749 191 
1 305.690 
2,704.516 
3 282.387 


12 985,239 
5,298 735 
1,272 521 
1 744 917 
4669,066 


990.097 
385.279 
88.651 
149.381 
366.786 


61 
62 
63 
64 
65 
66 


Chemicals and allied pioducls 
Industrial chemicals plastics materials and synthetics 
Drugs 

Soap, cleaners and toilet goods 
Paints and allied producis 
Agricultuial and olhei chemical pioducls 


776 660 
373369 
211 285 
107 201 
1979 
92 826 


278,440 
184,773 
27 761 
15 305 
3 646 
46 955 


3 151906 
1483 170 
768.968 
402 826 
86337 
410 605 


2,622799 
1 160,026 
839 078 
404 748 
51 861 
167 086 


2619656 
1 159 449 
838 978 
403 760 
51 751 
165 718 


75.593 155 
39.225.285 
16.838 601 
7721.898 
2 033 904 
9 773 467 


39 497 572 
20.135.683 
9.535,572 
4 539 513 
1 035863 
4 250 941 


50 036 4 76 
33 661830 
6,569 871 
2916109 
932 978 
5 965 688 


3338.069 
2 240.977 
431.833 
215.176 
65.983 
394.100 


67 
68 
69 


Petroleum (including inteqraledl and coal products 
Petroleum refining (including integrated) 
Petroleum and coal producis not elsewhere classilied 


4 611 646 

4 609 255 

CI 


312 784 

307 299 

5 465 


2113 779 

2036392 

77 387 


3 983 128 

3 952 859 

30 269 


3 983 071 

3 952 802 

30.269 


157 697 231 

156.210.451 

1 486 780 


92 534,198 

81 753,517 

780 681 


83 234 056 

82350.019 

884 037 


3.753.165 

3.688.580 

64.585 


70 
71 
72 


Rubbei and miscellaneous plastics products 
flubtier products plastics lootwear hose and belting 
Miscellaneous plastics producis 


56 842 

55,991 

851 


54 674 
41,987 
12,687 


325 106 
177 062 
146 044 


252 951 

236 150 

16801 


247.289 

231 115 

16 174 


16881.186 
12923916 
3 95- 268 


7 258,838 
5,629,998 
1628 840 


9,819554 
7,315419 
2 504 135 


790.935 
559.987 
230.948 


73 
74 
75 


Leather and leather products 
Leather and leather products not elsewhere classified 


1575 
1139 
CI 


3.608 
2 227 
1 391 


99 450 
68 118 
31 332 


69,895 
61 625 
8270 


63.412 
55,562 
7 850 


4.436 100 
3,361.084 
1.075O16 


2115830 
I 565 435 
550395 


1 380,825 

1 004 458 

3/6367 


96.614 
70.076 
26 536 



Fooinoles al end oi table See ickI lor Explanation ol Terms and Descnplion ol the Sample and Limilations ol the Daia 



Corporation Returns/1974 



15 



RETURNS OF ACTIVE CORPORATIONS 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income. Tax and Credit Items, Distributions to Stockholders, 
Total Assets, Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry— Continued 

jftll Uqmes aie eslimaies based on sdmple^--money aniQuni', aie m ihuusandb ol doiidrs] 



Toral income 
tat arter 
credits 



Distributions to StOCK- 

holders eicept in own 

sloch 



Returns 
with net 
income 



Total 
assets 



Depreciable 
assets 



Manufacturing— Conlinued 

Stone, clay and glass products 
Glass p'oducls 
Cement hydraulic 

Concrele gypsum, and plaster products 
Other nonmelallic mineral pioduCIs 

Primary metal industries 
Ferrous melal induslnes, miscellaneous primary melai products 
NonterrouS melal industries 

Fabricated melal products 
Melal cans and shipping conlamers 
Cutlery, hand tools and hardware screw machine 

products, bolls, and similar producis 
Plumbing and healing e«cept electric and warm air 

Fabricaled structural melal products 

Metal forgmgs and stampings 

Coaling, engraving, and allied services 

Ordnance and accessories except vehicles and guided 

missiles 
Miscellaneous Mbncated metal products 

Machinery, eicepi elecincat 
Farm machinery 

Consirudion and related machinery 
Melalwofking machinery 
Speciat industry machinery 
General industrial machmerv 
Ollice and computing machines 
Olher machinery, excepl electrical 

Electrical and electronic equipment 
Household appliances 

Radio, television, and communication equipment 
Electronic componenis and accessories 
Other elecUic equipment 

Molor vehicles and equipment 

Transportation equipment encepl molor vehicles 
Aircralt. guided missi'es and parts 
Ship and boat building and repairing 
Other iransporlalion equipment, e»cept molor vehicles 

Instruments and related products 

Scenltlic insicumenis and measuring devices walches and docks 

Optical, medical and opthaimic goods 

Photographic equipment and supplies 
Miscellareous manulaclunnq and manulactunng not allocable 

Transportation and public ulililtes 

Transportation 
Railroad transportation 
Local and mterurban passenger transit 
Trucking and warehousing 
Walpr Iranspo'taiion 
Transportation by air 
Pipe lines. e»cept natural gas 
Transportation services, not elsewhere classified 

Communication 
Telephone, letegraph and ottier communication ^ervid^*. 
Radio and television broadcasting 

Electric gas, and samlary services 
Electric service-; 
Gas production and distnbulion 
ComtDination utility services 
Waler supply and olher sanilary services 

Wholesale and retail trade 



Wholesale trade 
Groceries and related products 
Machinery, equipmeni, and supplies 

Miscellaneous wholesale Irade 
Molor vehicles and automotive equipment 
Lumber and construction materials 
Metals and minerals, e«cept petroleum and scrap 
Electrical goods .... 

Hardware pfumbmg, and heatmq Paoipmen* 

Other durablf goods 

Paper and pape^ p'oducis 

O'ugs. chemicals, and allied products 

Apparel, piece goods, and notion', 

Farmproduci 'aw materials 

Pelfoleum and petroleum products 

Alcoholic beverages 

Miscellaneous nondurable goods, wholesale trade not allocable 



74.758 
38 986 
CI 

n 

371 719 
179 756 

191,961 



26 302 
24 049 



6 96? 

83/546 
5 292 

114.806 
12 744 
37 540 
30.640 

616,779 
19.748 

275 62 
25 540 

119.943 
40,960 
89 IB 

404 029 
28615 
23 123 



'26??4 
14 IBS 
29.514 

(•) 
25 411 

95.829 

45 850 
3 628 

f) 

11 016 

19819 
5.933 

CI 
3,943 

31,384 

CI 

15,559 

18,595 
C) 
17 680 



285,976 
1087 
12 204 



75 194 
26065 



273.407 
182 405 
91002 



16 062 
It 162 

19,086 
9.973 
3 061 



15 544 

174 587 

11,709 
43 973 

16 403 

10 630 
12,015 
62,992 
16,865 

129 469 
8 576 

15 469 
28.625 

76 799 

114 698 
59 966 

46,084 
3694 

to, 188 

33,105 
/,973 
8,538 
16,594 
19,902 

1.112,013 

360 559 
174 692 

3 758 
85,827 
24,491 
59265 

8 388 

4 138 

466 338 

45t 750 

14,588 

285 116 
102 764 

113,005 
57 841 

11 506 

394.7S8 

165 599 
18,560 
32,527 

114512 
6.963 
5.205 
12,236 
4 545 

3 966 

16 550 
I 738 
5,735 
1,508 

20 410 

17 668 

4 364 
13 624 



368 666 

113 526 
37 432 

103 539 

114 169 

2062 167 

1,579,042 
483 125 



368.531 
149.190 
42 023 



307 931 

2 413,875 
152,163 
439 59 
193 39 
158 163 
216 245 

1,068,823 
185499 

1 162 424 

115,015 
97 893 
311688 
637 828 

773.266 
512 263 
387 825 
72.078 
52 360 

667,499 
146 043 
176 86 
344,589 
306 693 

3.511.051 

I 017,441 
223.573 
18,895 

376.869 
162 585 

84,762 
102,353 

48.404 

1.246,120 
994 879 
261,241 

I 247 490 
443 497 
618 906 
142.862 
42 223 

7,531.646 

4 689,339 
358.689 
866,669 

3,463,981 
239.658 
151.788 
515809 
247.341 

247 139 
601 554 
98,607 
216.670 
109,742 

278.940 
291,716 
155.760 
309 257 



385 903 
146 023 

58.821 
91,769 
89 100 

1 177 160 
732,004 
446 156 

545 404 
102.049 

128,725 

53,372 



361 4tfl 
145 146 
53 053 

76717 
87 502 

1 166 347 
729,574 
436 773 

528,759 
102.049 



90.752 
24.70 
14 842 



12 2J5 


CI 


107.219 


105 358 


1831.212 


1 756 159 


61189 


6126^ 


353,535 


348 76C 


73,70'! 


71 77: 


104 795 


9588C 


MJ391 


121 715 


997366 


986,75; 


95,932 


70,014 


1,235613 


1,143,517 


198,859 


141 467 


323 501 


29636? 


121.153 


117086 


592 100 


588 595 


1 693,864 


1 608,639 


361 659 


359 582 


302 894 


301.846 


21051 


20,945 


37,714 


36 791 


517 130 


485 279 


94 006 


62 255 


61 711 


81 711 


341413 


341 313 


119 970 


118 172 


8.323.023 


6.771.550 


1,076 620 


1,016,309 


513.164 


509,282 


13459 


12474 


189,701 


173.190 


91,742 


89264 


80,979 


59 804 


106,465 


106,465 


81,110 


65 830 


2 658293 


2 627 191 


2533,547 


2 502 795 


124 746 


124 396 


4,588110 


3 128 050 


3011 316 


1 211 333 


904 013 


795 722 


1614,116 


1090,073 


58,665 


30,922 


4.378,033 


4,211,607 


2 638 408 


2566 936 


127 971 


125 738 


551 774 


544,923 


1 958,663 


1.896,275 


180,450 


177 082 


207,770 


187 634 


149,229 


147.975 


136,733 


132,831 


60.510 


59 871 


265 582 


247403 


72812 


72 470 


338,683 


336,066 


31,793 


31320 


182 307 


174.910 


86 666 


83.945 


45,284 


45 070 


200 824 


199 498 



2^,189418 
6897362 
3,063 985 
6 453 629 
6,774 442 

76 686 119 
41662.448 

35 022,67 

35 586 00 
4,733 235 

6.518339 

3,648,728 

9.853,487 
3.682.576 
1.098 99 



86 263 8 

6 436 389 
16 139.288 

6.272,648 
6.726 851 
9 629 449 
334169 

7 633 448 

73 161 411 

7,106,036 
17.000.534 
19 815 932 
29 237 916 

76.804,043 
31,067.561 
24,090,309 
3836.399 

3 140,653 

17427013 
7 962 973 

4 049.776 

5 414,264 
13 223 793 

414.691,198 

100,766,478 
41,044.195 

1,276,546 
20,054,57) 

8.119.206 
19,287.678 

3,260 117 

7,725,165 

115,654 44 

108,736.340 

6.918,10 



198 270.279 
62027 415 
47 393 428 
63.504,566 

5.344,860 

313.305,334 

159.566 514 
13,080.996 
25.908 1 73 

120,577.346 
11.200.281 
6,017.338 
8.542,401 
6.489,181 

6 718,806 
■9 345 043 

2 593 567 
14.082.758 

4,312.886 

12 452 776 

1 1 075 784 

3 932 585 
11 813 939 



11,319,639 
3.714.719 
1,471 336 

2,977.282 
3,156,302 

35 863 585 

21,401.541 
14462 044 



3,007,178 

1 729,982 

4 256.152 

1.725.478 

439721 

346.722 

2,928 519 

39 989276 
2.31889 
7.352,789 

3,065,630 
2929 788 
4.603,167 

16.404. 
3.314, 

25 893.888 

2,998 
5,318,501 
7,498 249 
10 078.855 

29.737.456 
11.354,587 
8679,107 
1,572.446 
1.103.035 

10,169 043 
4,045.571 

2 374 689 
3,748,776 
5.538,243 

163,290,574 

36.722,760 
17 116.701 
499 553 
7.961,299 
2,769 391 
5,853.475 
601,362 
1.730,979 

50,618.260 
47.680.099 
2,938.161 

75,949.564 
31 656 179 
16,505 607 
25 906 999 



l.f 



0,869 



61,117,397 
4.312,794 
tO.162.778 

46,641.825 
3,843,228 
2.430386 
2,949340 

3391,401 

2 949 757 
5619631 
1.091,978 
8.985.841 
1,531.028 

3,990 563 
4,120475 
1.619,013 
4 119 284 



1?. 590 973 
5 197 065 

2 885 345 

5 466 100 
4 042 463 

55.426351 
38873 025 

16.553,326 

17 903 452 

3 103,023 



4 065 243 

2,182 280 
695 780 



35 836 464 

1,599.117 
6570.706 
3.341.618 
2 526647 
3,585,762 
14,453.023 
3.760,581 

26 638 267 

2 645.66 

5,267.877 
5.979 308 
12 745 395 

32 708 645 
13,478.612 
10 765 660 
967,510 
1 745 342 

8 326,873 

3 082651 
1 541 886 

3,704,336 
4.396 1 1 7 

407.914.597 

97,237,235 
39.083.529 

1 166,146 
15 343.555 

5,208.104 
16,891,147 

3 232 782 

4.311,972 

113.212,883 
109,912,745 

3 300.138 

207.464.4 79 
86,565 109 
45 141 152 
68.921,587 

4 836 631 

89.782,155 

33.038,626 
4,082,311 
5,061 783 

23,894,532 
1,771 159 
1.606.768 
1 183 702 
1050 431 

1 146.965 
2,674 804 

485,768 

2,634.785 

466,115 

3.865.930 

3,538,759 

636,674 

2 730.682 



Footnotes at end of table See lexl lor *E«planalion of Terms" and "Description oi the Sample and Liniilalions of the Data 



16 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, 
Total Assets, Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry — Continued 





[All Iigu 


res art- eslimale 


5 based on sam 


Dies— fnoney amounls ate m thousa 


nds ol dollaisl 




















Distributions to stock- 




















holders ekcepl in own 












Minor induslry 


Foreign 
tai credit 


Investment 
credit 


Total income 
lai after 
credrts 


stock 


Total 
assets 


Net worth 


Depreciable 
assets 


Depreciation 
deductions 




All 
returns 


Returns 
with net 
income 




Wholesale and relall trade— Continued 


(111 


(12) 


(13) 


(14) 


(151 


(161 


(171 


(181 


(191 






















151 


Rolait Itadp 


102 191 


229 009 


2 641 730 


1,739511 


1 644 557 


153,646611 


56 427 180 


56,703,712 


4.930,129 


1« 


Building materials garden supplies and mobile home dealers 


(■) 


10 274 


235.594 


91 115 


88 291 


10410541 


4 453,172 


3.139.447 


283.424 


153 


Building materials dealers 


(■) 


7417 


175768 


74 946 


72861 


6 953 606 


3 241 350 


2168.364 


193738 


tia 


Hardware Stores 


— 


1,296 


32,590 


9 624 


9.555 


1531203 


770 505 


382,662 


31376 


i« 


Garden supplies and molDile tiome dealers 


— 


1 561 


27,236 


6,545 


5,855 


1 925 732 


441 317 


588.421 


58-310 


156 


Genera! merctiandise stores 


66 211 


63875 


649442 


753 654 


735,255 


47 259 769 


17353 114 


15.727.697 


1 115.344 


157 


Food slores 


1,288 


65,154 


428652 


269 654 


265 632 


17 750 821 


7 116,692 


10,408.255 


939.315 


158 


Automoitve dealers and service stations 


(•) 


17942 


392,440 


132 787 


114.980 


37 592,534 


7.750,563 


6.836.877 


733.708 


159 


Motor wehicle dealers 


n 


8533 


199 885 


86 654 


70 164 


30 762 465 


5 439 749 


4 511.025 


528.131 


160 


Gasoline service stations 


f) 


6017 


131.579 


35 981 


25.926 


2860816 


1.073159 


1.302,001 


106.161 


161 


Oiner aulomoi've dealers 


n 


3 392 


60 976 


20 152 


18990 


3969,233 


1237 655 


1 023,851 


99.416 


162 


Apparel and accessory stores 


(•) 


9,215 


341042 


74,843 


72,840 


9246,105 


4.300.105 


2 525,865 


227.866 


163 


Furnilure and tiome lutnisttings slores 


(■) 


3852 


143669 


41,615 


39.346 


8,691,643 


3,423919 


1.648,632 


178.565 


164 


Ealing and drinking places 


CI 


30 783 


244231 


147807 


145.676 


12,055 330 


3 729 770 


9 172,155 


775.754 


165 


Miscellaneous relail stores 


2 760 


27.914 


506 640 


228.036 


182 535 


20 639 649 


8 299 845 


7 044 784 


676.153 


166 


Drug stores and proprietary stores 


(■) 


5 889 


117311 


■ 56.069 


47 030 


4 934 728 


2 068 239 


1.517500 


130-290 


167 


Liquor stores 


— 


982 


21.904 


15,850 


13430 


1.396 766 


570,999 


433,000 


38.781 


166 


Oilier retail slores 


2,122 


21043 


367 425 


156 117 


122.075 


14.308.354 


5,660 617 


5.094 284 


507.082 


169 


Wholesale and relail tiade not allocable 


- 


C) 


CI 


CI 


CI 


92.209 


34 492 


39.817 


2S20 


170 


Finance. Insurance, and real estate 


702,7S3 


161.083 


4.706.209 


8.661.214 


7,311.126 


2,176.652.153 


253.147.512 


104.139,976 


6.423.469 


171 


Banhinq 


520970 


94 390 


963 165 


2 590 453 


2045109 


1.176 558 767 


79 380576 


20 145,743 


2 191419 


172 


Mutual savings banks 


353 


2 099 


88 102 


— 


- 


107 100616 


6,062,101 


t 119375 


62 911 


173 


Bank holding companies 


312.871 


56 472 


197456 


1 549.080 


1,231012 


615 029 465 


40219,026 


10 544 430 


1327810 


174 


Banks eicept mutual savings banks and bank holding 






















companies 


207746 


35 819 


677 607 


1041 373 


814097 


454428.486 


33 079,449 


8 481938 


800.698 


175 


Credit agencies other than banks 


26 045 


17 073 


756.474 


484 187 


417667 


386 198 761 


22.918.614 


8 611,754 


612.291 


176 


Savings and loan associations 


197 


8413 


423 342 


124137 


120 930 


380 894,568 


9.606.499 


4 748 439 


216.625 


177 


Personal credit institutions 


ft 


6 296 


56.783 


128.615 


105716 


18 464 414 


3 770.857 


<\fa22i 


149.732 


178 


Business credit institutions 


6,233 


1 163 


126.746 


63 718 


62 521 


16,95986') 


2.319.280 


1,231508 


142.112 


179 


Other credit agencies tmance nol allocable 


2,663 


1 201 


151603 


167 717 


128 500 


67 859 910 


7 331 978 


1,513,586 


103.822 


180 


Secunly, commodity brokers and services 


1,833 


3220 


117.012 


75.095 


53,089 


24,986454 


3.597 281 


509 386 


62.735 


181 


Security brokers and dealers 


1 669 


2476 


97,631 


64.459 


43,140 


32,613,316 


3 010 457 


358 642 


49838 


182 


Commodity contracts brokers and dealers secunly and 






















commodity exchanges and allied sen^ices 


n 


744 


29 381 


10,636 


9 949 


2373,238 


586 824 


150 744 


12.697 


183 


Insurance 


113910 


23758 


1919,697 


1 309 999 


980,630 


378,024,315 


50 695.059 


7423.694 


923.81 1 


184 


Lile insurance 


100575 


16,568 


1 767 863 


641 110 


605 044 


269 432 373 


19 586 725 


2,459149 


379.623 


185 


Mutual insurance, e«cept lile or manne and certain lire 






















or Hood insurance companies' 


624 


5079 


694J6 


— 


— 


22 162074 


5,994,589 


552 093 


72.596 


186 


Other insurance companies 


12711 


2111 


81388 


668.889 


375576 


86 429 868 


35 113,745 


4 412 452 


471.392 


187 


Insurance agents, brokers, and sen/ice 


5.264 


2.687 


140776 


95,589 


91,118 


7,235,698 


3,060.014 


926,053 


102.606 


188 


Real estate 


1 496 


16 803 


638851 


565,415 


493,009 


102,053,640 


21 753 269 


62 149 355 


2.375.939 


189 


Real estate operalors and lessors of buildings 


835 


8 953 


440 181 


381,346 


322 419 


64 823.810 


15765,366 


54,337,016 


t.974.518 


190 


Lessors ol mining, oil. and similar property 


CI 


417 


25,113 


29,024 


29,024 


734618 


354.616 


240,947 


11.401 


191 


Lessors ol railroad property, and ol real propedy nol 






















elsewhere classified 


C) 


1.246 


23,983 


15,768 


15.095 


1.950.330 


794 035 


966.196 


44.379 


192 


Stibdividers and developers 


C) 


4.218 


87,601 


71.885 


64 lie 


25.401.112 


3.096 298 


4.088.642 


191.503 


193 


Olhet real estate 


CI 


1,970 


61,973 


67.372 


62.353 


9.143.570 


1.742974 


2.516.554 


154.138 


194 


Holding and other investment companies e»cept bank 






















holding companies 


33,265 


3,152 


169 234 


3,540476 


3,230 514 


101,594,518 


72742.679 


4 473-991 


154 668 


195 


Regulated investment companies 


— 


CI 


CI 


2 422.692 


2,330 209 


55,009,850 


52 406508 


113.177 


132 


196 


Real estate investment trusts 


— 


CI 


155 


344 353 


166 492 


19843919 


4460.464 


2,531.204 


62.383 


197 


Small business investment companies 


— 


CI 


739 


3 591 


CI 


439,703 


139 759 


8.679 


627 


198 


Olher holding and inveslmeni companies eicepl bank 






















holding companies 


33 265 


3 153 


168 326 


769,840 


711680 


36,301 046 


15735 948 


1.820,931 


91 526 


19? 


Services 


S7.96t 


161.092 


1.201.989 


826.292 


736,367 


84.979.6BI 


25.225.027 


56.433.311 


6,160,689 


200 


Hotels and olhet lodging places 


CI 


9 126 


75 148 


99 536 


72.385 


13,763,784 


2,851 088 


11.226144 


644.092 


201 


Personal services 


1 951 


10 929 


114,906 


67,697 


65166 


4937 054 


3,184,635 


3 880 769 


378.614 


202 


Business services 


21 683 


47.273 


401,667 


268,293 


237,392 


26,013120 


7 733 487 


13.382.154 


1.753.378 


203 


Advedismg 


11 726 


2857 


80,191 


40,950 


38,880 


3 263 078 


964,962 


945.593 


84.435 


204 


Business services, eicept advertising ; 


9957 


44.416 


321,476 


227 443 


198,512 


22,750,042 


6 768 525 


12,436.562 


1.668.943 


205 


Auto repait. miscellaneous repair services 


CI 


22,496 


109 440 


52,130 


43.437 


9.612 488 


3,315,891 


8.862457 


1.665.947 


206 


Auto repair and services 


CI 


20 161 


78,705 


38,451 


30.206 


8 584 993 


1.815143 


8.381.272 


1.606.972 


207 


Miscellaneous repair services 




2 335 


30735 


13,679 


13,231 


1.027,495 


400748 


481.185 


58.975 


208 


Amusemenl and recreation services 


40,052 


44.690 


223 567 


164,739 


179 677 


15.582,966 


5 106.869 


10122.661 


1.037.955 


209 


Motion picture production, distribulton. and senrices 


37,846 


29.739 


43,966 


41,526 


41,447 


5 765,825 


1.680.968 


1.892.047 


479.658 


210 


Motion picture theaters 


C) 


2.886 


27,272 


36915 


35.092 


1,851,059 


641068 


1.413.545 


94.549 


211 


Amusement and recreation services, except motion pictures 


C) 


12 065 


152 329 


106 298 


103 138 


7,965 982 


2.784 833 


6,917.069 


463.746 


212 


Other services 


3,059 


26 578 


277.261 


153 897 


138310 


16 080 369 


5.133 057 


8,959.126 


680.703 


213 


Offices of physicians, including osleopathic physicians 


CI 


5 394 


44691 


12631 


12268 


1302,139 


624.158 


1.049065 


127.616 


214 


Offices of demists 


CI 


1.063 


751S 


5 327 


5,153 


366.510 


163.460 


309,597 


37.068 


215 


Nursing and personal care lacililies 


CI 


2726 


31606 


27918 


27,819 


3353,902 


566.867 


2,688,001 


128.957 


216 


Medical laboratories 


CI 


352 


8 852 


CI 


C) 


312.801 


167228 


127816 


13.837 


217 


Other medical services 


CI 


6 662 


33,608 


13.083 


12800 


3.420615 


1.092 598 


2,027.876 


120.285 


218 


Legal services 
Educational sen/ices 


_ 


125- 


4807 


6 407 


6407 


342888 


131270 


183,488 


25.629 


219 


CI 


406 


11 233 


CI 


C) 


872.423 


270 049 


456 866 


45.902 


220 


Misceflaneous servrces. not elsewhere classilied 


2527 


6,718 


134 743 


84.097 


69,729 


6,109 091 


2 117 437 


3 116417 


181409 


221 


Nature ot business not atlocable 


CI 


522 


8,741 


6.718 


6,71! 


584.443 


257.241 


214.146 


19.791 



Foolnotes al end ot table See lexl tor "Bnplanalion ol Terms ' and Description ol ihe Sample and Limilalions o! ihe Data 



Corporation Returns/ 1974 



17 



RETURNS OF ACTIVE CORPORATIONS 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, 
Total Assets, Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry— Continued 





(All (iqures are estimates Based on samplfS-money amounls are m ItiousanOs ol dollars) 












Minor industry 


C(>etficienl of variation (percent) 




Total 

number ol 

returns 


Total 
receipts 


Net income 


Oelicit 


Total 

Income 

lai 


Distribu- 
tions to 

slocli- 
hotders 

except 


Total 
assets 


Depreciation 
deduction 
















in own 
sloch 








Tolal returns of active corporalions 


(20) 


1211 


(221 


(231 


1241 


1251 


1261 


1271 


t 


0,2 


0.1 


0,1 


0.5 


1 


0.2 


l-l 
1.9 


0.1 


2 


Agriculture, forestry an" Iishing 


■35 


3 1 


33 


4 1 


38 


82 


28 

31 
65 


3 
4 


Agricultural pfOdL'Clion 

Agncultuial servicos, loreslry. and fishing 


3 9 
74 


36 
63 


37 
61 


43 
126 


4 1 
93 


85 
24 2 


20 
48 


5 


Mining 


6.4 


05 


O.t 


4 1 


0.1 


03 


0.5 


1.2 


6 
7 
B 
9 


Uelal minirtg 

Iron oies 

Copper lead and unc. gold and silvor ores 
Olticf melal mining 


23? 

43 1 
36 5 

44 8 


0/ 
1 f> 

? 
63 


09 
22 

2 
1 ) 


5 1 

09 
39 5 
129 


09 
08 
02 

CI 


05 
CI 
CI 
(1 


06 
1 1 

05 
54 


10 
12 
1 3 
45 


10 
t1 
12 
13 


Coal mining 

Oil and gas exlraclion 

Crude pelrolcum natural ga% and natural gas liquids 

Oil and gas field services 


^2i 
92 

128 


21 
05 
02 
4 1 


16 
01 
01 
26 


185 
55 
69 
91 


15 
01 
CI 
24 


47 
02 

02 
54 


07 
07 
16 


27 
1 8 
1 B 
30 


14 
15 
16 


Nonmetatlic minerals except fuels 
Dimension crushed and broken slonc sand and giavei 
Olher nonmeiallic mincols. e«cepl luels 


124 
130 
34 1 


30 
46 
23 


25 
63 
09 


136 
143 
32 1 


21 
56 

09 


64 
140 
03 


21 
40 
\2 


36 
52 
25 


17 


Construction 


2.0 


1.3 


1.6 


2.5 


1.7 


52 


OS 


1.5 


18 
19 
20 


General Ouiiding contracIO'S and operalive builders . . - 

General buWinq conlratlors 
Operative builders 


32 
33 

11 y 


20 
2 1 
61 


2! 
28 
10 5 


3 1 
34 
77 


29 
30 
142 


91 

64 
39 9 


12 
12 
3 5 


25 
26 

70 


21 
22 
23 
24 
25 


Heavy conslruclion conlfaclor^ 
Special Iraur; cor.liactOfs 

Plumbing healmg. and air condilionrng 

Eleclrical work 

Olher special trade contraclois and contractors not allocable 


62 

29 
60 
7 t 

39 


21 
23 
43 
51 
32 


27 

29 
57 
69 
40 


55 
55 
116 
12 

73 


28 
33 
6 1 
73 
46 


45 
98 
219 
20 
130 


15 
1 9 
38 
4 1 

25 


26 

2,9 
50 
59 
39 


26 


Manufacturing 


1.7 


0.2 


0.2 


12 


02 


0.2 


0.1 


0.2 


27 
28 
29 
30 
31 
32 


Food and kindred ptoducis 
Meal procucis 
Dairy products 

Preserved Iruils and vegetables 
Gram mill producis 
Bakery producis 


58 
14 3 

16 
158 
16 
19 7 


OS 
22 
23 

16 
20 
3 3 


08 
26 
14 

15 
1 3 
36 


30 
45 

16 4 

150 
27 1 
122 


07 
24 
1 t 
13 
08 
35 


08 
20 
44 
08 
1 1 
25 


05 

1 4 
13 
09 
12 
24 


to 

2 1 
18 
21 
35 


33 
34 
35 
36 
37 


Sugar and v.cnfectionery products 

Malt liquors and malt 

Alcoholic beverages e«cepl mall liquors and mall 

Botllod soil dnnhs, and Mavo'ings 

Other food and kindred products 


25 4 
12 7 

170 

130 
14 5 


19 
07 
13 
28 
20 


09 
05 
09 
18 
47 


56 
02 
42 
19 2 
82 


07 
05 

to 

1 4 

43 


06 
02 
03 
24 
1 1 


1 3 
04 
09 
1 7 
24 


26 
04 
1 4 
26 
57 


38 
39 
40 
41 
42 


Tobacco manjfaciures . 
Te«tile null products 

Weaving mill, and textile limshtng 

Knill.ng m,;is 

Other ie.lile mill proOuClS 


40 6 
94 
195 
16 2 
132 


to 

1 4 

12 

44 
29 


01 
1 4 
1 
57 
33 


I'l 
38 
6 1 

86 
51 


01 
1 2 
07 
50 
32 


11 
2b 
02 
150 
76 


02 
12 
09 
12 
23 


06 
12 
10 
44 
26 


43 
44 
45 
46 
47 


Apparel and other te>tile ptoducis 
Men s and boys clothing 
Women s and children s clothing 
Olher apparel ar.d accessones 

Miscellantous fabncaled texlile pioduds. leKlile products not 
elsewhere classified 


64 
K2 

91 
19 

14 6 


23 
3J 
3 5 
94 

66 


25 
38 
36 
99 

77 


62 
92 
99 
30 9 

20 5 


24 
34 
35 
10 4 

80 


60 
62 
106 
13 4 

155 


24 
27 
77 

59 


92 
74 


48 

49 
50 
51 


Lumt>er ana wood producis 
Logging sawmills, ana planing mills 
Millwork plywood and related products 
Diner wooti products including wood buildings <i'.d mobile homes 


70 
11 8 

135 
112 


19 
21 
39 

36 


13 
1 4 
25 

4 3 


43 

too 

68 
63 


13 

16 

2e 

40 


1 9 
24 
26 
81 


10 
I 1 
21 
21 


24 
28 
52 
33 


52 
53 

54 

55 


Furniture and futures 
Paper and allied products 
Pulp paper and board mills 
other paper producis . 


100 
11 1 
370 
116 


34 

09 
06 
16 


31 

06 
03 
1 2 


12 1 
15 
20 1 

204 


29 

06 
03 

1 1 


39 
07 
01 
1 4 


27 
05 
04 
1 1 


36 
06 
04 
12 


56 
57 
58 
59 

60 


Pnnling and publishing 
Newspapers 

Books, grcoling cards, and miscellaneous publishing 
Commercial and Other prinhng and pr.niing trade srrvices 


52 
11 5 


15 
24 
35 
28 
31 


1 1 
IS 
30 
27 

27 


6,0 

tse 

12 3 
71 
130 


10 
13 
25 

24 


4 I 
89 
29 
1 1 
89 


09 
12 
22 
15 
25 


15 
1 9 
35 
21 
33 


61 
6^ 
63 
64 

65 
66 


ChemicaU and alited [jroducis 
Industrial chemicals piasics male'ials anc^ synlhetujs 

Drugs ... ... 

5c3p cie&rcis and toiifl gaoJs 
i-'ai'iis arc allied prc-Jjcts 

AgriLoItjral 8^:0 Olhe- thCTliCat p.i,-di,cU 


?4 2 


04 
05 
05 
09 
4 1 
20 


03 
03 
03 
06 

51 
1 3 


73 
124 

82 
18? 
23 7 
186 


03 
03 
03 
04 
4 9 


04 
03 
02 
5 
160 
33 


02 

02 
04 
08 
36 
10 


03 
02 
05 
12 
36 
1 4 


67 
66 
69 


Petroleum (including integrated.' and coal products 
=elroleum reti'.i"g in.Lludir.g ir:if*gfaTedJ 
f'i'iioieum and C03 prooucb. .lot cisewhee c^assiiied 


19 7 
10 5 
•■1' 1 


1 
01 
50 


1 
1) 
44 


3 1 
1 3 
(1 


U 1 
(1 
43 


01 

59 


11 
1 1 
34 


01 
01 

75 


A) 
71 
72 


-I'-ttjPf anil misceranecus plastics pf0di.;ls 
Hubber prctjcK plastics loolwear. how a^(^ belimq 
Miscilianeoi-s plastics p:&du.-,ls 


8? 
WD 
9/ 


1 5 
09 
44 


21 
1 7 
46 


10 5 
20 9 
12 


19 
15 
45 


13 
07 
16 1 


1 
06 
37 


07 
47 


73 
74 

75 


Le-,!h';f and kalhv products 
Footwear e»cocl rubber 
Leather and lealticr producis. ncl elsewhere clj'.s-ln.'J 


■■,6 

t;4 


31 
23 

86 


34 
32 
78 


6 
42 
21 1 


33 
33 
75 


20 
08 
156 


23 
18 

78 


33 
25 
10 1 



Foolnotesal endol Idble SccJOkI lor E«planalion of Tc-rms and Crsi.'i|Jtion ol Itiu Sampic tirtt 



rutaliur'. ol ttiG Dais 



18 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 1. — Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, 
Total Assets, Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry — Continued 



i.'d on samples— monev arriounls afe in ihoi 







Coelticient of variation (perceni) 














Distribu- 




















tions to 








Minor industry 


Total 
number of 

returns 


Total 
receipts 


Net income 


Deficit 


Total 

income 

lai 


stock- 
holders 

eicept 
in own 

stock 


Total 
assets 


Depreciation 
deduction 




Manufacturing— Continued 


120) 


(21) 


(22) 


(23, 


(24) 


(25) 


126) 


I2?l 




















76 


Slone ciay. and glass ptortucis 


7 7 


16 


35 


68 


1 4 


12 


1 1 


15 


77 


Glass pfoducls 


29 8 


I 3 


1 J 


118 


1 1 


06 


07 


06 


78 


Cement, hydraulic 


26 3 


10 


1 9 


(1 


1 9 


06 


05 


07 


79 


Concfele gypsum, and plaslet producis 


96 


33 


4 i 


62 


4 1 


33 


22 


33 


80 


Olfier nonmelalhc mineial pfoducis 


14 1 


40 


49 


168 


26 


39 


32 


38 


81 


Primary melal mdusifies 


98 


o.t 


4 


115 


04 


03 


02 


03 


82 


Fe'fous melal mdusl'ies misceManeous primary melal producis 


143 


04 


04 


178 


04 


05 


03 


03 


8:1 


Nonlerrcius melal industries 


134 


09 


09 


150 


10 


05 


03 


06 


8d 


Fapncaled metal producis 


48 


20 


19 


65 


2CI 


20 


13 


15 


85 


Metal cans and shipping conlameis 


30 


1 4 


09 


(■) 


08 


OS 


09 


10 


86 


Cutlery hand lools, and hardware screw machine producis bolls and 




















Simitar products 


134 


26 


25 


22 A 


23 


22 


19 


30 


87 


Plumhing and heating, except eleclnc and warm air 


20 3 


15 1 


159 


20 6 


164 


46 


94 


93 


88 


FaPricaied sUuclurat melal ptoducis 


?9 


25 


25 


104 


25 


62 


20 


25 


89 


Melal lorgings and slampmgs 


137 


42 


45 


158 


45 


73 


33 


43 


90 


Coaling engraving and allied services 


177 


74 


92 


47 9 


91 


Be 


64 


129 


91 


Ordnance and accessories excepl vehicles and guided missiles 


49 t 


79 


17 7 


CI 


177 


19 6 


40 


57 


92 


Miscellaneous lapricaled melai products 


95 


3 1 


27 


14 4 


24 




24 


36 


93 


Machinery, eicepi eleci'ical 


49 


06 


05 


3 7 


05 


04 


04 


05 


94 


Farm machinery 


18 1 


22 


28 


26 8 


26 


32 


12 


23 


95 


Conslruclion and reialed machinery 


149 


1 1 


1 1 


15 1 


1 


1 1 


07 


07 


96 


Melalworh-ng machinery 


93 


34 


35 


163 


35 


43 


25 


4.0 


97 


Special industry machinery 


14 1 


23 


30 


12 7 


29 


21 


1 7 


22 


98 


General induslnal machinery 


145 


1 6 


23 


139 


22 


26 


1 1 


17 


99 


Otiice and compulmg machines 


29 4 


04 


02 


29 


01 


I 


02 


02 


100 


Olher machinery e<cepl electrical 


66 


25 


39 


75 


35 


33 


20 


33 


101 


Electncal and electronic eqiiipment 


77 


05 


07 


35 


Of, 


07 


03 


03 


102 


Household appliances 


22 1 


08 


7 


25 


07 


03 


06 


06 


103 


Radio television and commumcalion equipment 


186 


08 


1 4 


52 


1 5 


08 


04 


04 


104 


Eleclronic components and accessories 


126 


1 1 


21 


58 


1 7 


59 


06 


10 


105 


Olher eleclnc equipment 


119 


08 


09 


11.9 


08 


05 


05 


05 


106 


Motor vehicles and equipmem 


14 


02 


04 


28 


04 


02 


01 


02 


107 


Transportation equipment c-.cepi motor vehicles 


132 


06 


08 


70 


08 


02 


04 


05 


108 


Aircrall, guided missiles and parts 


23 7 


04 


06 


52 


7 


C 1 


03 


04 


109 


Ship and boal buildmg and repairing 


21 ■ 


32 


40 


13 7 


36 


13 


16 


4 2 


110 


Olher Iransponalion equipmenl. encept mclor vehicles 


22 3 


4 1 


35 


153 


32 


1 5 


20 


1.6 


111 


Insiromenls and related producis 


110 


1 1 


09 


70 


08 


1 


07 


08 


112 


ScientiliC insiruments and measuring devices walches and clocks 


173 


1 5 


28 


72 


25 


27 


10 


09 


113 


Optical medical, and opthaimic goods 


15 f 


31 


It 


186 


21 


53 


2 1 


31 


114 


Photographic equipment and supplies 


36 5 


1 3 


06 


11 7 


05 


04 


9 


10 


115 


Miscellaneous marulactunng and manulactunng nol allOfdbif 


76 


22 


23 




2 2 


38 


15 


23 


1 16 


Transoortatiofi and public utilities . - ■ - . ■ ■ 


3.1 


O.S 


0.4 


1.3 


0.3 


03 


1 


0.2 


11' 


Transporlation 


36 


1 1 


1 C 


20 


09 




04 


0' 


118 


Railroad iraiisporlalion , , , 


36 9 


01 


07 


03 


n / 


06 


01 


02 


119 


Local and mieru'ban passenger transit 


102 


112 


110 


161 


120 


153 


7 


9S 


120 


Tiuckmg and warehoustncj 


49 


21 


21 


6,3 


20 


50 


13 


20 


121 


Water transportation 


11 4 


27 


30 


to 2 


32 


4 1 


15 


30 


122 


Transporialion by air 


138 


1 1 


15 


49 


1 1 


25 


04 


07 


123 


Pipe lines except nalurai gas 


46 3 


1 2 


? 1 


CI 


1 1 


48 


09 


1 5 


124 


Transporialion services not elsewheie classilied 


97 


75 


75 


96 


'5 


6 1 


24 


24 


125 


Communication 


84 


03 


04 


61 


03 


02 


02 


02 


126 


Telephone telegraph and olher commumcalion sen/ices 


138 


02 


3 


52 


02 


02 


01 


01 


127 


Fladio and lelevision broadcasting 


106 


20 


1 9 


1 1 4 


1 6 


20 


18 


28 


128 


Electric, gas. and samiary sen/ices 


95 


03 


04 


07 


03 


04 


01 


02 


129 


Eleclnc services 


190 


06 


0.2 


02 


01 


0! 


1 1 


01 


130 


Gas production and dislnbulion 


21 t 


04 


05 


26 


oa 


01 


02 


02 


131 


Combination ulilily services 


B 1 


03 


04 


11 


04 


1 


l-l 


1 


132 


Water supply and Other sanitary services 


no 


4 4 


73 


98 


69 


29 9 


19 


46 


133 

134 


Whnlscalp and f Plail ttsde 


0.9 


0.4 


0.5 


1.4 


0.5 


1,3 


0.3 


0.6 


Wholesale Irade 


1 6 


07 


06 


23 


07 


1 4 


05 


10 


135 


Gfocenes and related producis 


56 


23 


27 


72 


27 


88 


1 9 


30 


136 


Machinery, equipment and supplies 


37 


1 7 


1 4 


85 


1 9 


36 


1 5 


31 


137 


Miscellaneous wholesale trade 


20 


07 


07 


24 


09 


1 6 


05 


I 1 


138 


Motor vehicles and automotive equipment 


58 


23 


26 


42 


3S 


36 


20 


45 


139 


Lumber and construction materials 


75 


4 : 


42 


1?£ 


S2 


69 


30 


52 


MO 


Metals and minerals excepi peiroieum and scrap 


112 


25 


1 6 


'63 




3 7 


26 


36 


141 


Elecirical goods 


69 


23 


25 


60 


36 


54 


22 


40 


142 


Hardware, plumbing, and heating equipment 


69 


32 


3 ■ 


122 


49 


93 


29 


4 1 


143 


Olher durable goods 


49 


1 6 


2 1 


i3 


25 


52 


1 4 


3 1 


144 


Paper and paper otoducls 


12 3 


48 


35 


33? 


60 


48 


40 


58 


145 


Drugs, chemicals and allied products 


94 


20 


■ 3 


:32 


22 


26 


10 


27 


146 


Apparel, piece goods and notions 


6 1 


45 


46 


P 1 


5 1 


105 


37 


65 


147 


Farmproduci raw materials 


77 


2 1 


2 


11 8 


24 


47 


15 


31 


148 
149 


Petroleum and petroleum products 
Alcoholic beverages 


70 
109 


23 
4 7 
2< 


26 
49 


j4 
22 1 


27 
4 7 


82 

104 


16 
37 


34 
64 


150 


Miscellaneous nondurable goods, wholesale trade nol allocatile 


60 


*■ ' 


104 


30 


62 


1 3 


34 



Footnotes at end 01 table See text (or Explanation of Terms' and ' Descnplion ol the Sample and Limitations ol the Data 



Corporation Returns/1974 



19 



RETURNS OF ACTIVE CORPORATIONS 

Table 1.— Number of Returns, Receipts, Cost of Sales and Operations, Net Income, Tax and Credit Items, Distributions to Stockholders, 
Total Assets, Net Worth, Depreciable Assets, and Depreciation Deduction, by Minor Industry— Continued 



jAH ligures are esiimales bas^ 



^oney amounis are in ItiQusands 0' dollars| 













Coetlicient ol variation (percent) 




















Distribu- 




















tions 10 








Minor induslr>- 


Total 

numbef of 

ftlufns 


Tola! 
receipts 


Net income 


Deficit 


Total 

income 

tax 


slocli- 
fiolders 
eicept 
in own 

slock 


Total 
assets 


Depreciation 
deduction 




Wholesale and retail IraOe— Conlmued 


1201 


1211 


(221 


(231 


(241 


125) 


1261 


(271 




















151 


Retail irade 


1 3 


07 


10 


18 


09 


25 


05 


08 


152 


auilfling malenals ga'den 5i;ppiies and mobile nome dealers 


45 


28 


37 


65 


4 1 


10 


25 


37 


153 


Buildtng malenals dealers 


59 


33 


43 


138 


46 


11 1 


30 


44 


154 


Hardware stores 


93 


76 


97 


23 


11 1 


30 4 


70 


85 


155 


Garden supplies and mctCile nome dealers 


99 


72 


11 2 


122 


13 7 


32 9 


58 


93 


156 


General merchandise Slores 


75 


06 


12 


1 7 


1 1 


1 1 


04 


05 


157 


Food sioies 


56 


1 4 


20 


64 


1 6 


66 


1 1 


12 


158 


Automoiive dealers and service stations 


31 


1 7 


24 


53 


25 


116 


1 5 


25 


159 


Moto' vehicle dealers 


36 


20 


30 


58 


34 


151 


16 


3 1 


160 


Gasoline service slations 


65 


52 


45 


281 


4 1 


20 4 


39 


59 


161 


Other aulomoiive dealers 


6< 


50 


70 


136 


78 


30 


4 1 


59 


162 


Apparel and accessory siorcs 


44 


3 1 


40 


69 


47 


78 


26 


37 


163 


Furnilure and home lumis^ings sloifS 


46 


34 


42 


76 


42 


159 


27 


42 


I6J 


Ealing and Onnk.ng places 


34 


3 1 


37 


56 


37 


116 


21 


27 


155 


Miscellaneous retail slores 


28 


!2 


30 


46 


25 


126 


1 S 


26 


166 


Drug stores and p'OCirieiar> Slores 


63 


34 


50 


94 


44 


16 6 


30 


37 


167 


tiQuOr slores 


87 


79 


10 7 


20 


10 7 


36 


73 


93 


166 


Other retail stores 


34 


30 


37 


59 


31 


170 


23 


36 


169 


Wholesale and reiaii trade not aiiocatjie 


40 1 


31 7 


24 9 


11 


(1 


CI 


23 1 


34 3 


170 


Finance, insurance, and real estate 


1.2 


02 


0-4 


0.9 


0.3 


0.6 


1 


0.5 


171 


Banking 


24 


d I 


02 


C4 


02 


1 


01 


1 


172 


Mutual savings banks 


05 


11 


O 


CI 


11 


_ 


11 


(1 


173 


Sank holding companies 


34 


(■) 


01 


02 


01 


1-3 


CI 


CI 


174 


Banks, except mutual savings tanks and hank rioidmg compantes 


25 


01 


04 


07 


0,3 


04 


01 


01 


175 


Credit agencies other Ihan banks 


39 


02 


10 


27 


06 


27 


01 


06 


176 


Sawmqs and loan assccialiors 


26 


01 


02 


1 7 


01 


08 


01 


01 


177 


Personal credit msl'tut-ons 


10 9 


05 


26 


58 


17 


06 


08 


15 


178 


Business credit tnsliluttons 


15 1 


18 


1 1 


110 


10 


09 


05 


1 1 


179 


Other credit agencies finance nol allocable 


4 7 


04 


37 


42 


26 


78 


1/5 


40 


180 


Secunty commodtly brokers and services 


130 


4 7 


29 


59 


24 


i 1 


06 


26 


181 


Secuniy brokers and dealers 


159 


54 


37 


6: 


24 


55 


06 


20 


182 


Commodity coniracis brokers and dealers socuniy ano commoo^v 




















eichanges and allied services 


20 7 


64 


4 3 


20 8 


62 


13 7 


30 


10 2 


183 


insurance 


81 


02 


02 


05 


01 


03 


01 


02 


184 


Lite insurance 


CI 


1) 


n 


(') 


CI 


CI 


C> 


11 


185 


Mutual insurance, except lite or marine and certain dre or Hood 




















insurance companies' 


11 


(*l 


I'l 


CI 


C) 


_ 


CI 


11 


186 


Olher insurance companies 


123 


06 


• *; 


07 


27 


06 


04 


04 


187 


Insurance agents, brokers and service 


M 


^^4 


40 


•02 


3 5 


89 


26 


49 


188 


Real estate 


] t 


15 


2 


18 


21 


69 


08 


13 


189 


Real estate operators and iess.-;rs .m ii.iiirji.:^-. 


19 


1 7 


25 


26 


25 


93 


1 1 


13 


190 


Lessors o( mimifl •>■■ H-,d similar property 


33 4 


40 


70 


640 


62 


85 


50 


14 


191 


L'-,<;rtr , . ' ,,;,,ij<,o pijpeilv, and ol real property not elsewhere classidr-l 


102 


10 7 


13 1 


183 


155 


27 3 


57 


123 


i-?; 


.--..UJwxJfis and developers 


45 


1 7 


45 


26 


54 


135 


13 


29 


19J 


Other real estate 


44 


46 


62 


62 


66 


176 


30 


10 5 


194 


Holding and olher investment companies, except bank holding companies 


40 


10 


06 


37 


35 


10 


04 


26 


195 


Regulated investment companies 


60 


03 


02 


42 


11 


02 


02 


315 


196 


Real estate investment HuSts - 


83 


03 


12 


06 


CI 


06 


03 


2 1 


197 


Small business mves'ment companies 


46 


80 


40 6 


129 


451 


178 


11 3 


54 


198 


Other holding and investment companies excepl bank holding companies 


4 1 


24 


24 


60 


35 


4 7 


1 4 


42 


199 


Services 


1.4 


14 


1.5 


2.3 


1,5 


4.4 


0,7 


1.2 
25 


200 


Hotels and othfr iMg-nq places 


58 


27 


49 


42 


37 


75 


19 


201 


Personal serv^ct' 


50 


42 


50 


10 7 


49 


151 


40 


45 


202 


Business services 


30 


34 


26 


44 


26 


57 


1 3 


21 


203 


Advertising 


90 


10 9 


4 7 


212 


36 


12 1 


49 


62 


204 


Business services except advertising 


32 


25 


30 


45 


33 


63 


13 


22 


205 


Auto repair, miscellaceous repair services 


44 


35 


51 


63 


55 


170 


22 


32 


206 


Auto repair and se'.-ces 


52 


37 


53 


65 


60 


176 


23 


33 


207 


Miscellaneous rcpai services 


84 


85 


11 5 


22 6 


126 


415 


80 


99 


208 


Amusement and recieoiion services 


49 


30 


30 


56 


27 


13 1 


1 6 


23 


209 


Motion picture produ.lion distnbution, and Services 


13 1 


55 


42 


164 


36 


32 


23 


35 


210 


Motion pir.i'jre iheaier^ 


136 


62 


110 


131 


12? 


30 3 


46 


54 


211 


Amusemeni and reCf?dlion services, except motion pictures 


58 


4 1 


44 


61 


37 


20 2 


25 


35 


212 


Other sen/ices 


26 


26 


34 


5.3 


37 


106 


1 7 


26 


213 


Otiices 0' physicians including osteopathic physicians 


50 


6 1 


67 


167 


11 1 


32 3 


61 


73 


214 


Otiices 0' deniisis 


94 


103 


154 


35 6 


159 


59 2 


120 


12 1 


215 


Nursing and personal ca^e lacihlies 


95 


63 


68 


149 


105 


20 6 


42 


51 


216 


Medical laboratories 


22 6 


163 


212 


11 


212 


CI 


132 


18 2 


,'17 


Other medical services 


100 


63 


94 


134 


92 


26 2 


28 


4 7 


2iP 


Legal services 


11 5 


137 


181 


36 6 


167 


60 5 


124 


145 


219 


Educdtional services 


11 4 


108 


14 4 


179 


155 


11 


8 1 


123 


220 


Miscellaneous services not elsewhere classified 


45 


J J 


6 3 


76 


54 


159 


28 


30 


221 


Naliir* of hii«inA« not allocable 


18.5 


16.5 


IBS 


125 


22 4 


174 


91 


16,8 


Raiu'c V' uu3iii*aa iiwi aii\yvBMit -..- - ^ ,, ..l.,.,,, ,,,..*<a4*4..«*v.................... 



I'l ^isliniate IS not shown separately because ol the small number ol sample relufns on which it was based However the ddta are included m Ihn appropfiate totals 
'Excludes companie? with gross income under Si 50 000 which are tax-exempl under Code section 501 
■Coellicient ol variation is less than 05 but greater than zt-ro 
'The small Size ot the sample vie'cled unreliable eslimales 

'Estimate is based on returns sampled al a 100 percent rale and coelliCienl ol variation is zero 
Credits include foreign lax, investment, and work incentive (WIN) credits 
NOTE See text lor Explanation ol Terms ar^d Description o' Ihe Sample and Limitations d the Data 



20 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 2.— Balance Sheets and Income Statements, by Major Industry 

[All figures are eitimales based on samples— money amounts are in IhousancJs of cloltarsl 













Maior 


ndustfy 










Mining 




Hem 


All 


Agriculture, 
















industnes 


lorestry. 
and fishing 


Total 
mining 


Metal 
mining 


Coal 
mining 


Ol and gas 
extraction 


Nonmetatlic 

minerals, 
except fuels 




Number of returns, total 


(1) 


(21 


HI 


(41 


(51 


(61 


(71 




1,965.694 


53.458 


15,732 


1,769 


2.059 


8.350 


3.554 


2 


With net income 


1.207,396 
4.016,466,940 

281 072 745 


31.500 
19.283,714 

1 191 724 


8.931 
47,039.718 

2 381681 


71 
9,581,534 

227,766 


1.556 

7,570.943 

706 065 


5.090 
23.763.874 

995 564 


2.214 


3 


TotsI 3ssels ..•■• •••■• 


6.123.367 


4 


Cash 


452 266 


5 


Notes and account receivable 


1,029914345 


1,987 953 


11 123,848 


743,704 


1302100 


8 071 793 


1 006 251 


6 


Less Allowance lo> bab debts 


31 367 517 


23 714 


63771 


CI 


6,451 


38,265 


18410 


7 


Inventoties 

Investments m Governmcnl obliganons: 


312096,928 


1,985 683 


3014 709 


788701 


318 727 


1414558 


492,723 


e 


tjniied Stales 


125,839,713 
130,453 624 


56,377 
63875 


286 005 
255960 


CI 
C) 


61 264 
93,834 


145.729 
52.064 


50,261 


9 


Stale anrt )&cal 


ri 


10 


Olhet cutreni as<;els 


129,666123 


522015 


1,708,364 


287 503 


417079 


810733 


193,049 


11 


Loans to stockrioWets 


7,900,362 


267 496 


161 059 


C) 


54 959 


57 639 


9,410 


1? 


Mortgage and teat estate loans 


508397,657 


225-587 


210 906 


C) 


10 590 


164 592 


14336 


13 


Olher investments 


570 135,397 


1 607 339 


7088 043 


2 539 729 


1037 064 


2,781,611 


729,639 


Id 


Depreciable assets 


t 179 165211 


10,854 246 


23 688 529 


4 761 746 


4 670 573 


9,608 821 


4427,389 


15 


Less Accumulated depreciation . . 


444332,453 


4607,775 


10010 12b 


1 731 853 


1,860.866 


4,141,409 


2,275,999 


16 


Deplctabie assets 


37 076 623 
13745919 


123168 
27078 


6,426,007 
2 554 844 


1255 617 
379 821 


276,033 
62 026 


4,569,642 
2,024,293 


322,715 


17 


Less Accumulated depletion 


68 702 


18 


Land 


64 509 343 


4 321,698 


941,470 


64 521 


117541 


212,924 


546,584 


19 


Inlangible assets lamoftizable) 


11,431279 


47,432 


768 201 


43,793 


111,240 


595,386 


17 780 


20 


Less Accumul5io(J amoHi.-alion 


3 892,553 


11 143 


274 415 


29,4 n 


20 351 


220 756 


3,897 


?l 


Other a^^s'-ls 


122 996 047 


706,831 


1 888 092 


889 117 


341 550 


507 649 


149,776 


?2 
?3 


Total liabilities 


4,016.466,940 

253377045 


19,283.714 

1111 177 


47.039.718 

3 365 202 


9,581,534 

473,'28 


7.570.943 

595 180 


23,763,874 

1 76^746 


6,123,367 


Accounis payable . .... 


528 548 


?■! 




285,844,394 


3,644 152 


2 324 761 


213,085 


617 370 


1,182 483 


311843 


25 


Other current liabililies 


I 459499,079 


832 890 


9 624 303 


46 7 824 


925497 


7,910,022 


320,960 


26 


Loaris Irom stockholders 


34 114,798 


1 133015 


592 931 


64,298 


97547 


356 149 


74,937 


27 


Mortgages, noles. and bonds payable in one year or more 


542 093,213 


5506 030 


7 536 624 


1822 971 


1 279 000 


3-099-097 


1,337,556 


28 




425 603032 


749539 


2 221,043 


554 552 


333 262 


944,336 


388,993 


29 


CapiI.-( Mock 


240 076,710 


3 336,905 


2 970 961 


1,109,128 


358 741 


1,006,219 


496,873 


30 


Paid-m 0. ^ipilal surplus / 


274 124 499 


1 475 805 


6156 459 


2 004 192 


629 656 


3,096 335 


426 276 


31 


Reiairod eam.oijs app-'.pnaled 


25,066 618 


81 322 


759,877 


65,904 


103 787 


554,372 


35,814 


32 


Relamed earmrii; unarpiocrn'Pd 


495 624,274 


1 754 338 


11 872,093 


2,835,458 


2703 079 


4-009578 


2,323,978 


33 


Less Cost ot 'frdsijry sic-Tk 


19,156 722 


341 459 


386 556 


29 606 


72 1 76 


162 463 


122 311 


34 
35 


Tntsi rAf ^inl^ ......... ...............................*.**.......*.«*-.,. 


3,089.701,363 

2 854H19 489 


25.452.628 

21 182393 


64.804.842 

62,864,619 


4,917,056 

4 613 160 


9.363.219 

9 011027 


44,857.211 

43795 720 


5,667,356 


1 Vlnl 1 CVCI^lia .--,.,...,,.-...-.-...•••..*.....•■•...*.••*....*...■*-•...■■■.-"-•■"■■■■■-■-••--•.....»•••••-.'' 

Business ri^ceipls 


5,444,712 




Inleresl on Governmenl otiliqalinns 
















36 


Uniled Stales 


6,980 561 


6,658 


20,097 


5,087 


2,154 


10 409 


2,447 


37 


Slate and local 


5 774 V:i4 


3,053 


9,037 


CI 


3,382 


3710 


611 


36 


Oltiei intnresl 


128 255 576 


157,870 


341,276 


68,109 


74,339 


145 948 


52 880 


39 


Hems 


20,192.446 


123 660 


120578 


3,367 


57 284 


33 943 


25 964 


dO 


Royalties 


4,659 85! 


36,289 


199 768 


7,689 


7987 


164 359 


19.733 


41 


Net short term capital gam reduced by ncl ionglerm capital loss 


262659 


3 581 


,=P^' 


C) 


416 


1,814 


Cl 


42 


Net long term capital gam reduced by net shorlter.-n capital loss 


8 163,867 


275 if C 


359,464 


30,141 


64 8^8 


232 427 


32.018 


43 


Net gam noncapital assets 

Dividends received Irom domestic corporations 


6,952875 


l'0 3?3 


96 331 


2181 


20 176 


50 059 


25 876 


44 


13 792 007 


25 37f. 


1680.39 


44 607 


50372 


6G,0ci.' 


6,962 


45 


Dividends received Irom loreign corporations 


7443.159 


13,309 


102,737 


86,374 


Cl 


13,t10 


("1 


46 


Otber recerpis 


30 418,536 


509028 


517,090 


53,408 


68 939 


336 906 


55 937 


47 


Total deductions ■ 


2,941,543.997 
2 068 068,555 


25,029,379 

18 427 009 


38,926,694 

22 796 306 


4,518,266 

3 096 430 


7,912,564 

5,457994 


21.275.669 

10 832 522 


5.220,195 


48 


Cost ol sales and operations . . 


3,409 360 


49 


Compensation ol olticeis 


53 040 517 


782 539 


412 473 


1 7.626 


101075 


199 426 


104,346 


50 


Repairs 


22 352 998 


439 001 


421 184 


33,223 


121,771 


107.019 


159,171 


61 


Bad debts 


12 755 529 


33,785 


53,961 


5.747 


6977 


26974 


14,263 


52 


Rem paid on business property 


37 738 188 


472,086 


257,725 


19,862 


90 267 


107 457 


40I3J 


53 


Ta%es paid - 


74,705371 

132 949 480 

1 199 655 


514 772 

725 803 

6,702 


949306 
793 072 
17,873 


179,499 

149 524 

3 745 


316 641 

171 426 

7 294 


302 744 

329.488 

4491 


160,422 


54 


Interest paid ■ 


142,634 


55 


Conlnbulions or gifts . 


2,343 


56 




824 820 


3817 


7897 


3,711 


740 


2,391 


1055 


57 


Depiecialion 


78 597 669 


932135 


1,669 536 


287 357 


416034 


627 458 


338,687 


58 


Oeplelion 


18 999,456 


23209 


7,921,018 


249,096 


467,784 


7,0OS 455 


195,683 


59 


Advertising 

Pension, prptit-sfianng stock bonus, and annuity plans 


24 640 318 


67 008 


33,410 


1,528 


3038 


13 123 


15,721 


60 


23,033,77/ 


78 560 


212 117 


56,153 


47 401 


66815 


39749 


6' 


Employee benefit programs 
Net loss noncapital assets 


13,534 184 


27 039 


140 963 


12474 


77.515 


26521 


24,453 


6? 


1 702820 


25 064 


43 717 


214 


1C008 


31,454 


2,041 


63 


Other deduclrons 


377 400,640 


2,469 -350 


3196,136 


400 077 


616 599 


1,599 331 


580129 


64 


Total receipts less total deductions 


148 157 366 


423 249 


25,878 148 


398,790 


1,450,655 


23,581 542 


447,161 


65 


Constructive taxable income Irom related loreiqn corporations 


3615376 


Cl 


34 964 


CI 


Cl 


2,160 


Cl 


66 


Net income (less deticil) (lin^ 64 plus 65 minus 371 


145,997,806 


421 163 


25 904 075 


428 125 


1,449 355 


23,580,012 


446 583 


67 


Net income 


171 166,224 


1319,161 


26 404 766 


556,306 


1,501,366 


23,632 332 


514,682 


68 


Oet-cit 


25 168416 


897 998 


500,691 


129,181 


52.031 


252 380 


68 099 


69 


Income subject 10 lai 

Income la< total 


143982513 


875 563 


25,556 760 


423,040 


1,224,960 


23,494 209 


414,551 


70 


66112989 


3-15 628 


12 257 873 


214 859 


561.960 


11,263,679 


197.375 


71 


Normal lax sorlaK and alternative la' 


65,566,637 


332,626 


12 206 727 


197,667 


571,409 


11,246,094 


169.557 


72 


Tat Irom reccmputini] prior year mveslmenl credit 


179,121 


2 705 


3 923 


194 


991 


1 193 


1.S45 


73 


Ta» Irom recompiJtmo prior year *orli incentive (lA/IN) credit 


446 


n 


(■) 


CI 


— 


— 


Cl 


74 


Additional lax toi lax prelcicnces 


346 785 


fi 


47219 


16,994 


9560 


14392 


6273 


75 


Foreign tax credit 
Investment credit 


20752819 


1,058 


11,061,741 


84 315 


50-987 


10,667,032 


59,407 


76 


4 221 364 


42 576 


134 767 


19463 


43 731 


36,695 


34,876 


77 


Worli mcenlivo (WIN) credit 
Dislribulions to stockholders 


7 795 


fl 


77 


CI 


Cl 


Ct 


Cl 


78 


Casti and properly except own stock 


49 280 658 


195454 


7 729 679 


212721 


231 179 


7 171377 


114 402 


7C 


I orf'iralion s rwn stock 


2 763 94 7 


ri 


54 065 


Cl 


Cl 


i'l 


Cl 



Footnole at ond ot lable See le»l for Enplanation of Terms'* and Descnpl'on ot Ihc Sample and Limiialions of llie Data 



Corporation Returns/1974 



21 



RETURNS OF ACTIVE CORPORATIONS 

Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 

[All tigures are eslimales based on samples— money amounls are m rhousanils pi do'.iars| 



1 Number of returns, total 



With net income 
Total assets 



Casri 

Notes ana accounts receivable 

Less Allowance lot bad debts 
Invenlories 
lnveslmer>ls m Govemmertl obligations 

Uniled States 

Stale and local 

Oinei cutrenl assets 
Loans to slockholders 
Mortgage and teal eslaie loans 

Other inveslmetils 
Depiectanir- assets 
Less Accumulated aepttcialioo 

Depletable assets 

Less Accutnulaied deplelion 
Land 
iniangible assels (amortizable) 

Less Accumulaled amorliiation 
Other assels 



Total liabilities 

Accounts payable 

Mortgages noies ar^d bonds payable m less than one yeat 

Other current liabilities 

Loans Ifom stocfcholders 

Moflgages. notes and bonds payable m one year or more 

Olher liabilities 



Capital stock 
Paid-in or capilai Surplus 
Retained earnings, appropriated 
Retained earnings, imapptopnated 
Less Cost ol tteasury siocli 

Total receipts 



Business receipts 

Interest on Govemmenl obligalions 

United Slates 

Slale and local 
Other inierest 
Rents 
Royailies 

Net sf^Oft-lerm capital gain reduced by net long-lerm 

capital loss 
Net longleim capital gam teduced by net shotMerm 

capital loss 
Nel gam noncapital assels 
Oividends received trom domestic corporations 
Dividends received Irom toreign corporations 
Oltiet receipts 



Total deductions 

Cost ol sales and operations 

Compensalion ol olfice/s 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 
Interest paid 
Conlnbutions or gilts 
Amortizalion 
Depreciation 

Depletion 

Advertising 

Pension ptotil-shanng stock bonus and annuity plans 

Employee benelil progiams 

Net loss, noncapital assels 

Other deductions 

Total receipts less loiai deductions 

Constructme taxable income Irom related foreign corporations 

Net income (less delicit) (line 64 plu^ 5S minus 37) 

Nel income 

Oelicil 

Income subject to la< 

IrKome la«. total 
Normal lai sunai and alternative tai 
Ta« Irom recomputing pnot year investment credit 
Ta» from tecompulmg prior year work incentive (WIN) ctedil 
Additional ta« tot tax preferences 



Foreign lai credit 
Investment credit 
Work incenlive |WIN) credit 
Distributions to stockholders 

Cash and property except own stock 

Corporation s own stOCk 



Major industry— Continued 



Construction 



Total 
construction 



106,874 

74.108.047 

6 069 320 

21.259 3d3 

214,186 

12 322 603 



^246 956 

649 599 

698 194 

5 553 293 

25 22i 752 

12,085 554 

121 002 

29.556 

■3 213.992 

115,044 

30213 

3 462,194 

74.108.047 

i^l.^8.5;8 
1 1 338 672 
8 836 920 

1 996 341 

11 958 549 

7 559,996 

4 5-^2 335 

2 934,846 
219,379 

10,526 672 
894 24 

t37.024.339 

Ojb.'i 

23 tJ3 
19387 

583,512 
762 2 1 4 



General 

building con' 

tractors and 

operative 

tiuilders 



19) 



3 136 



7,254 

258 248 

308 4 
41293 
52 524 

1 278 

135.200.572 

109 462490 

4,670 310 
729.749 
421.259 
855,821 

2 824 451 

1 879 889 

38,096 
7 427 

2 569 881 

36 243 
292 316 
752 913 
486,042 

38661 
10 114 784 

1 623 767 
43 837 

1 848,217 
3,924.712 

2 076 495 

2,945829 

1.184,335 
1,175 488 

7,206 
10 

1 631 

55,296 

102,834 



454,047 
50.740 



74.694 

38.62 1 

38.011.499 

2717,765 

9,156,442 

61.977 

8 151 365 

138 683 



4,802.209 
349 091 
570.206 

2 858 755 
8 022,495 

3 059 183 

20,966 
3,224 

2 317,921 
60517 
12.059 

1,892.630 

38.011.499 

7 769,806 
7 466,043 

4 374.332 
1.015,961 
7 239 406 
4 348 615 

1651 36 

1 469 454 

54,312 

2.922.235 

320.032 

S9.8 17.634 

58 007 690 

11001 

8.297 

355,300 

518.823 



Heavy con- 
struction 
contractors 



5.193 



4,622 

1 38.429 
124,311 

10.778 
22,189 

610,801 

59.531.494 

50.732.104 

1,551.444 

176,313 

126 921 

254.650 

644,545 

1 060.948 

13.322 

2.682 

703,179 

6,605 

139 390 

202,712 

108,570 

i 8.292 

3,587,617 

286.140 
23,407 
301 ,250 

1,381,003 
1,079,753 

984.769 

394,327 

391,899 

1,493 

CI 

932 

27,934 

21.725 



14.895 

9.302 

16.029,914 

1 355,657 
4,652 31 

52 168 
1093 120 



1 084,836 
77,472 
66,569 

1 674 746 
9 889 833 
5 366.604 

82 608 

451.567 

20,361 

6,571 

850,493 

16.029.914 

2 625 331 
1557 333 

1 763 740 
238,487 

2 556 845 
1437.384 

1.157,519 
885,203 
75.599 

3,781432 
248,959 

27.362.529 



6161 
6.926 

130.751 

150,538 

4 572 



2253 

74 743 
128,092 
22,046 
27.507 
383 937 

26.705.18 

21 171,028 
594,543 
302,390 
82,843 
209 783 

564,430 

407 594 

10.582 

196 

1 022 355 

22 920 

25 1 
185,926 
103,813 

10.774 
1,989,126 

657,348 

18402 

668 824 

1,022.384 
353,560 

668 342 

385,410 

381.060 

3.731 



Special 

Irade 

conlractors 



619 



23,027 
49,267 



109,363 
15 084 



20.066,634 

1 995.898 

7 450,587 

100,04 

3 078 118 

76 220 
46,570 

1,359.91 
223036 

61 

1.019,782 
7312,424 

3,659 767 

17,426 

3,109 

444 504 

34.166 

11.583 
719,071 

20,066,634 

4 513,441 
2 315,296 

2 698 848 
74 1 ,893 

2.162 298 
1 773 997 

1 693 4 
580 169 
89.468 

3 823.005 
325,250 

49.844.176 

49 243 476 

5, 

4 164 
97 461 
92853 

3.371 



45076 

56,075 



4e.%3.897 

37 559,358 

2 524,323 

251046 

211,495 

391388 

1415,516 

411 347 

14 192 

2584 

864 347 

4.718 
127,813 
364,275 
273.659 

9,795 
4 538,041 

880,279 

I') 

878,143 
1,521,325 
643.182 

1,092.718 

404 598 

402 529 

1.982 



Total 
manufacturing 



4,335 
31,842 



21 1.563 

137,843 

885,822,652 

27,436 871 
199,733,894 

4 770.036 
173,702 195 

7 984.31 

2.430 510 

36 206,699 
1913 969 
2 416 990 

131.557,271 
460 913 499 
225 934,074 

27 286561 
10 125 110 
14 375 406 

5 487 578 
2 096,939 

37.303,056 

885.822,652 

113 251 117 
74 703 719 
71 708 727 
9 822 218 

153.677.009 
51,382 442 

70,570 964 

86 104 236 

6,133 963 

256 191.397 

7 723.340 

1.297.265,793 



698 715 

284 511 

8 137,041 

3,365.655 

3,210067 



65,774 

4 095 080 
868,516 

8,279 697 
6,668,615 
9311.219 

1,227,701,620 

937 183,391 
10 770,181 
14,967,462 
2.873,529 
10 346,159 

32,422 429 

21 849,198 

646,055 

300,239 

31 762 113 

10 205 329 
11,649 105 
11.992,978 
8 452 226 

519,509 
121.741697 

69,564,173 
3253,824 
72 533 486 
78,246,608 

5 713 122 

68,892,235 

32 288 865 

31971,630 
94,035 



Food and 
kindred 
products 



359 

222.641 

8 379 785 

2 111.709 

5 336 

18 706,198 
1 545,652 



10.468 
70,519,843 

2,920 

14 541 920 
251061 

15 982 263 

198 32; 
246,235 

2315416 
246,943 
132 151 

10 270 967 
35 84 7 
16,405,290 

87.645 
20,401 

1320 159 
241.633 
47 943 

2,889.997 

70.519.643 

9 069 7?.| 
6 582190 
5,831 110 
904,612 
12,801 131 
3,177,705 

5 797 209 
6191,116 

390.146 

20,520 225 

745.327 

158.116.869 



19,288 

16,160 

596,925 

221613 

168 185 



16 195 

102,04 
124,207 
169 734 
282581 
958,601 

152.845.480 

123,456,615 
842 922 
1,185,769 
213 525 
978 795 

3 837,834 

1 941 664 

99,061 
18,572 

2,628,235 

23 344 

2 909,050 
726 891 
554 981 

64,467 
13 363 755 

5.271,389 

173,290 

5,428.519 

6 0'7.045 

648 526 

5 791,051 
2,736,291 
2728,261 



293 719 
168 862 

136 



167,528 
1.301 803 



4,950 926 

3,320 729 

768,410 



625,309 

14.032,044 

1 04 1 699 
2,295 197 

828637 
(•) 
2,728,965 

519 621 

966,761 
1,809,267 

D 
3,684 235 

i*l 

13.476.604 

13,068 21' 



94,530 
28,482 



6,590 
20 324 

75,317 
CI 

124,101 

12.289.400 

3,270,281 

28 087 

99,490 

12,623 

224,025 

1.196,598 

434,531 
5 456 



494,652 
37,482 
100,913 

(•) 

980 164 

1187 204 
CI 

1,202,889 
1,208,275 

C) 

1,148,720 
552 603 
549 964 

2,621 



21 549 

') 

377^67 



Textile mill 
products 



Apparel and 

other textile 

products 



6,274 

3,539 

19.141.758 

770,410 

4 874,848 

96 479 

5 169.893 

104,839 
22 763 



439,521 

29,531 

11291 

1,367,955 

096 

6,467,4 



12, 



CI 
CI 

158,128 

28 995 

8,987 

622,980 

19.141.758 

2.656,058 
2,072,741 
1,159.314 

128,396 
3,256,184 

587,329 

1 660 138 

I 307,699 

43,204 

6,605,846 

235151 

31.133.971 



107 205 
42 409 
19385 



CI 


r) 


53,500 


7445 


I8I65 


8,27S 


35760 


16,183 


16,004 


2 167 


177 668 


179 594 


30,361.034 


29.847,627 


24 024 604 


23165,514 


360 465 


721,588 


255212 


59,194 


99 391 


97,340 


271 752 


354 093 


678 259 


692.406 


607 656 


455 668 


20,393 


16.094 


4,034 


2.816 


864 406 


280.319 


?11979 


211 934 


169,310 


141,229 


90,280 


104.097 


19,937 


14.087 


2680,491 


3,529,540 


772 937 


' 730,645 


3.951 


l"l 


775,607 


728,988 


1,217,432 


1,047.499 


441,825 


318.511 


1 146,889 


921 803 


539,180 


415866 


536709 


415.297 


2,321 


569 


n 


I'l 


1*) 


D 


6,573 


4 053 


41.217 


11 306 


167 


236 


233 24 7 


166 688 


25 760 


29 784 



Footnote at end ol table See text lor Explanation ol Terms and Descnptton of the Sample and Limitations ol ibe Data 



22 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 





[All 


tiguiijs dri:- I'stimales based on samples— money amounts are m thousands of dollars 












Item 








Haior industry— Conlin 


ued 










Manulactunng— Continued 




Lumber and 

wood 

products 


Furniture 
and fixtures 


Paper and 

allied 
products 


Printing and 
publishing 


Chemicals 
and allied 
products 


Petroleum 
(including 
integrated) 
and coat 
products 


Rubber and 

miscellaneous 

plastics 

products 


Leather and 
leather 
products 


Stone, clay, 
and glass 
products 




Number of rclurns lol3t .>.........>.-.«■«■«««•««««■■•*•*•*••>*•••-■ 


(171 


(18) 


(19) 


(20) 


(21) 


(22) 


(23) 


(24) 


(25) 




13.508 

e.o»7 

J4.S50.413 

1,070010 


6,931 

4,609 

5.420.579 

266.674 


3.765 

2.887 

25.333.043 

756.955 


29,271 

17.941 

25.976.115 

1497.054 


9.860 

6.025 

75.593,155 

2 046.299 


1,039 

612 

157.597.231 

2 799 434 


8,109 

4,969 

16,881,186 

596 575 


2.080 

1.437 

4.436.100 

212.616 


9.563 


2 


Wilh net income , 


6.707 


J 


Total assets 


22,189.418 


4 


Cash 


779.817 


5 


Noles and accounts leceivabie 


3.197900 


1,367,002 


363B569 


6 186.737 


14 450.659 


28 996 213 


4 108 772 


1.129.107 


3.893.384 


6 


Less Allowance lot bad debis 


79 505 


35963 


88 750 


485 810 


279 044 


302 674 


70 290 


25.335 


1 10.950 


7 


(nven lories 


4,153539 


1 728 382 


4 240 476 


3 382 854 


14 897 196 


10 789 403 


4 018 548 


1 448682 


3.772.179 




Investmenls in Governmenl obligations 




















6 


United Stales 


69 MB 


6,566 


274,475 


289.150 


259.452 


2,569,564 


42254 


C) 


55.663 


9 


Slate and local 


It 497 


15 463 


47,510 


163.001 


141.719 


CI 


59,169 


CI 


9.638 


10 


Oihe' current assets 


750 68;? 


143505 


644 698 


1.317432 


2 115.546 


6,778624 


247 526 


115 152 


704458 




Loans 10 stockholdeis 


106,007 


20 538 


28.503 


1 1 7,078 


89.793 


169,554 


81897 


15 229 


36.658 


12 


Mongage and real estate loans 


954 940 


2,415 


15351 


65.884 


23.464 


90,471 


35,357 


3.986 


22.585 


13 


Oihe' inveslments 


2 651 990 


315,352 


2.948.336 


3.280 692 


12.206.464 


39,225,290 


1555 280 


650.772 


2.692.51 1 




Depreciable assets 


13 697 693 


2415.824 


20.171.919 


12985239 


50,036476 


83234,056 


9819554 


1 380 825 


17.590.973 


15 


Less Accumulated depreciation 


5615021 


1 060 303 


9.606 114 


■ 6 154 213 


24599,812 


39974,898 


4 294 092 


703 834 


6.605.375 


16 


Deplelable asseis 


2 035 554 


f) 


1264 027 


125.734 


531.314 


21 588 592 


(■) 


C) 


261.864 


17 


Less Accumulated depletion 


69,269 


(■) 


268 987 


C) 


160.169 


9,022,336 


CI 


C) 


61.371 


16 


Land 


540 960 


86 981 


728.881 


617 735 


1 010.359 


4 460 228 


176 773 


34 950 


523.039 


19 


Intangible assets (amortiiable) 


37 867 


27 190 


46.549 


529 130 


491,617 


1 944 695 


56 763 


34 990 


45.396 


20 


Less Accumulated amorliiation 


14521 


6,435 


19112 


76 119 


135.540 


1 170,438 


21,551 


7 523 


11.809 


21 


Other assets 


850 522 


143.365 


509.755 


2.144,656 


2 467.362 


5 355 037 


468018 


134 191 


590.761 


22 


Total liablltties n 


24,550.413 

1 973,598 


5.420.579 

703 350 


25.333,043 

2.289 047 


25,976,115 

2 566.258 


75.593.155 

B 007 237 


157.697,231 

26 802 105 


16,881,186 

1 813 406 


4.436,100 
561 265 


22,189,418 


23 


Accounts payable 


2 148 111 


24 


Mongaqes. noles and bonds payable m less than one year 


2.296,907 


562,890 


963 868 


1.603373 


3261.816 


3,597 196 


1 302 441 


582 196 


1.176.457 


25 




2.069,144 


361 841 


2228066 


2634.138 


6.563.022 


8,822,349 


1.944 236 


287398 


1.458.919 


26 


Loans Irom stockholders 


422 022 


110 976 


132 736 


349403 


684.565 


534476 


185560 


52440 


209.800 


27 


Wongages. noles, and bonds payable m one year or more 


5 514 867 


872 908 


5276 595 


4.024 375 


14 807 089 


19 822 799 


3917678 


'09 524 


4785.065 


26 


Other liabilities 


1 831 106 


131 591 


1.177 150 


1 756 784 


2771854 


15584 108 


458827 


127 447 


1.091.427 


29 


Capital stock 

Paid-tn o( capital surplus 


1,807 775 


666,222 


2 600.248 


2 190 074 


6,656419 


11507 262 


981591 


458423 


2.269.097 


30 


2 816,236 


294.417 


2.331.514 


1898.212 


8 347 243 


16050 172 


1.443 346 


538 735 


1.991.789 


31 


Retained earnings appropnaled 
Retained earnings, unappropriated 


124 480 


21.667 


45 842 


143.762 


219467 


2 217 188 


42 147 


49 406 


165.883 


32 


5 970 059 


1 753 252 


8.520.676 


9 229.045 


24,976002 


51676 637 


5014.668 


1 154812 


7 231.771 


33 


Less Cost ot treasury stock 


277 781 


58 535 


252.901 


419.329 


701 559 


917,061 


222,914 


85 546 


338 901 


34 


Total receipts 


31.409.053 

28,989.430 


10.279.282 

10 140 592 


35.684.019 

34 412 987 


37.371.344 

36 149 905 


96,735,418 

93,072 117 


274.589,707 

260851 782 


25.071.846 

24572312 


7,656,141 

7 506 702 


27.062.389 


35 


Business receipts 


26 399248 




Interest on Government obligations 




















36 


United Stales 


S.232 


817 


11.088 


33.492 


18,343 


212,155 


3478 


609 


4,394 


37 


Stale and local 


677 


804 


12 633 


11.557 


17,632 


11,269 


2 867 


246 


2.205 


38 


Other interest 


290 172 


21 167 


156 637 


232527 


563,492 


1 522,209 


87,963 


39 035 


121252 


39 


Rents 


64 783 


13551 


38.304 


127 922 


148,908 


929 691 


40,407 


11268 


49.254 


40 

41 


Royallies 

Net shorl-teim capital gam leduced by net long-tefm 
capital loss 


17 674 
1 701 


9167 
1") 


95.667 
fl 


85.528 
783 


564464 
3,817 


304,460 
C) 


44850 

C) 


2 678 

C) 


79.314 

525 


42 


Nei long-term capilal gam reduced by net shon-term 

capital loss 
Net gam. noncapital assets 
Dividends received from domestic corpofalions 






















1 458,828 


6.487 


576 935 


143.074 


296.122 


236,251 


19,608 


4.227 


105 370 


43 


84,565 


10.146 


20574 


38.051 


64.220 


96,715 


12,424 


645 


34,083 


44 


172361 


1 760 


70674 


59 992 


386 614 


5995,566 


16 204 


12.761 


40,441 


45 


Dividends received trom toreign corporations 


51673 


3 580 


151691 


57 7B5 


903 702 


2 868 613 


85 603 


CI 


64 413 


46 


Other receipts 


268 957 


71 179 


136 174 


430 728 


695 987 


1 526 274 


183 643 


77 304 


161 890 




Tntstl HpHiirtmn^ .... .......................*'' 


30.110,223 

22 032 504 


9.942.696 

7 401 597 


32.590.639 

23 635 595 


35.037,666 

23 358 324 


86.144.087 

60 450,070 


255,409,767 

217 231 765 


24.178,351 

17 241,352 


7,501,786 
5513176 


26.028.830 


48 


Cost o( sales and operalions 


18.154 888 


49 


Compensalion ol olltcefs 

Repairs 

Bad debts 


416,441 


251 715 


287,737 


1 091 177 


648 348 


182 979 


373 192 


118 939 


426.842 


50 


292999 


45 202 


777,361 


196 940 


1 599 107 


1,943 367 


330 165 


39 186 


690.404 


5) 


81 409 


38 511 


56,952 


298736 


188,210 


233259 


87,020 


32.955 


109.008 


52 


Rem paid on business pfoperty 


268 2t4 


136,328 


270 664 


539.430 


880 997 


1,586,731 


334,142 


155.237 


271.976 


53 
54 


Taxes paid 
Interesi paid 
Conlfibulions or gills 
Amoflizalion 
Depreciation 


765 360 


265 534 


871510 


1.064 260 


1 998 637 


6 252 960 


751 622 


191 129 


786.660 


754 965 


147 105 


494,785 


516 936 


1 401 070 


2 225 807 


516 963 


162 087 


512455 


55 


10,697 


5,022 


30,923 


34517 


76467 


72015 


8,011 


3.990 


15.950 


56 

57 


12,088 


1 127 


11,271 


12 422 


25 606 


20 203 


4,149 


791 


8.135 


1 066 659 


189 553 


1,220740 


990 097 


3336 069 


3 753 165 


790,935 


96 614 


1 175.412 


5b 
59 
60 


Depletion 

Advertising 

Pension protil stiaiing slock bonus and annuity plans 

Employee benelit programs 

Net loss noncapital asseis 

Otner deductions 


1 375,580 


(■) 


223 786 


47,550 


232 881 


7 447,660 


1 281 


CI 


86.545 


113,176 


93559 


199,934 


302 242 


2 801 789 


274 078 


255 418 


82 842 


147.008 


137,504 


61333 


342,546 


396,870 


1 149,927 


689 757 


337 530 


45.331 


317.276 


61 


92,236 


61,559 


218.062 


242,752 


517 104 


319 B84 


189 892 


31.933 


246.573 


62 


9.308 


3,565 


11.512 


25889 


22 294 


1 1 7 083 


15001 


3 126 


9.104 


63 


2.660.883 


1 240,513 


3.935261 


5,899 524 


12813491 


12 859 054 


2 941678 


1 024.441 


3.068.394 


64 


Total receipts less total deductions 


1 298 830 


336 586 


3093.380 


2,333 678 


6,591,331 


19 179 940 


893,495 


154 355 


1.033.559 


65 




fl 


(■) 


95557 


31994 


477 927 


957 991 


12618 


CI 


52227 


66 


Net income (less delicti) (line 64 plus 65 minus 27) 


1 325 187 


337 739 


3 176 304 


2354 115 


9051 626 


20 126,662 


903246 


154 762 


1.083.581 


67 
68 


Net income 

Delicit 


1673 249 


434802 


3 232 470 


2683,388 


9 22B 529 


20 181 634 


1022 624 


25t 442 


1.266.065 


548 062 


97,063 


56.166 


329,273 


1 76 903 


54,972 


119 378 


96680 


182 484 


69 

70 
71 


Income subject to la. 
Income la» lolal 
Normal lax. surtai. and alternative tax 


1 783 735 


402 331 


3 145 570 


2 476 974 


8 887 217 


14 356 692 


952 094 


227.104 


1 139.619 


625055 


182 408 


1397762 


1 129 344 


4 207 149 


7 038 220 


436 770 


104755 


518.709 


611 767 


182,057 


1 393 772 


1 126 329 


4 192 736 


6,844 473 


434214 


104 427 


511.822 


72 


Tax Irom recomputing pnor year investment ciedil 


3538 


295 


2 396 


2814 


13,338 


7,641 


2 550 


285 

CI 
C) 


3.143 


73 


Tax Irom recomputing prior year worli incenlive ttWINt credit 


CI 


i'i 


CI 


CI 


CI 


(") 

186 106 


~ 


CI 

3736 


74 


Additional tax tor lax prelerences 


9 744 


CI 


CI 


I'l 


CI 


CI 


75 
76 
77 


Foreign tax credit 
Investment credit 


37.667 


3,378 


137,647 


52 548 


776.660 


4 611 646 


56842 


1.575 


74758 


72285 


9,702 


102,963 


60 998 


278,440 


312 784 


54,674 


3.608 


75194 


Work incentive ItwiN) credti 


95 


164 


174 


159 


143 


CI 


148 


122 


91 


78 
79 


Distributions to slochbolders 
Cash and property except own slock 
Corporations Own stock 


357 338 
88 549 


62671 
C) 


64? 679 

20 84 1 


607 538 

12 734 


2 622 799 

107 557 


3 993 128 

CI 


2^2 951 


69 895 

CI 


365903 
3001 



Footnote at end Ol lable See teit tor Explanation ol Terms and Description ol the Sample and L 



iitalions ot ihf Data 



Corporation Returns/1974 



23 



RETURNS OF ACTIVE CORPORATIONS 

Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 





[All liguies afe estimales based on samples— money amounts are m ihousands o1 dollars! 












Item 








Major indust 


y-Continued 
















Manutacturin 


g— Continued 










Primary 


Fabrrcated 


Machinery 


Electrical 
and 


Motor ve- 


Transportation 
equipment. 


Instruments 


Miscellaneous 
manufacturing 






metal 


metal 


except 


hrctes and 


and related 


and manu- 






industries 


products 


electrical 


electronic 
eouipment 


equipment 


except motor 
vehtcles 


products 


lacturrng 
not allocable 




Number 0' fetufns total ..,.,.. 


1261 


1271 


1281 


1291 


1301 


1311 


1321 


1331 


1 


4.636 


25.327 


24,879 


10.800 


2.203 


3.65 1 

2.309 

31.067,561 


5.761 

3.579 

17.427,013 

381 864 


12,677 

6,642 

13,223,793 

670.763 


2 


With nel income 


3.764 


18.161 


18.289 


6,202 


1.471 


3 


Total assets 


76,685.119 


35.566.001 


86,253,864 


73,161,418 


76.804.043 

1.790 474 


4 


Casti 


2,299 981 


1.744,175 


2.549939 


2.254 413 


1002519 


5 


Notes and accounts rece'vatjle 


12 255 773 


8,032 139 


21 934.596 


20 134.349 


32 677 384 


5 607 082 


3.984 051 


3 289.876 


6 


Less Allowance tor bao debts 


205010 


181 241 


560341 


478661 


1 129 443 


77 241 


71,470 


109239 


7 


Inventones 

Investments in Government obtigations 


12 101 137 


10222678 


21 219345 


16 512.496 


14380.854 


10683.641 


4 437.525 


3691.819 


e 


United States 


439 571 


83 024 


2 265.766 


90412 


899 443 


60.379 


137 128 


90.039 


9 


State and local 


380 345 


57,014 


441.818 


57 987 


202 608 


CI 


290 625 


70364 


10 


Other current assets 


3.816.293 


892819 


5.937413 


6.006.988 


1.061.806 


1 276.946 


620.849 


377145 


11 


Loans to stockholders 


37.483 


1 19.520 


142412 


92073 


86.605 


32.474 


20.056 


69.959 


12 


Mortgage and real estate loans 


37 385 


39 932 


30.875 


35.242 


77.016 


358.476 


17 962 


425,062 


13 


Other investments 


8 700,872 


3 598 297 


12 005 927 


7.548,666 


8567.209 


4 178.958 


2.340.127 


1,411.860 


14 


Depreciable assets 


55 426 351 


17 903 452 


35 836 454 


26 638 267 


32708645 


13 478 512 


8.328.873 


4.396,117 


15 


Less Accumulated deprecialion 


29 625712 


8 718 553 


18.592 769 


12 174 434 


18.000.442 


7031.744 


3.840.834 


2,047904 


16 


Deptetable assets 


1,040 203 


109 106 


45.903 


24 659 


CI 


CI 


CI 


CI 


17 


Less Accumulated depletion 


410900 


12 836 


23 907 


8 652 


CI 


Cl 


CI 


CI 


18 


Land 


862 163 


633892 


777 103 


548 120 


742.091 


482216 


241889 


180,096 


19 


Intangible assets tamorlnablel 


535 169 


152645 


403 007 


366 881 


75447 


78 766 


105 335 


172 457 


20 


Less Accumulated amortization 


90.954 


53592 


177.398 


127 545 


13 000 


15.800 


34,684 


43 483 


J1 


Other assets 


9 084 969 


963.530 


2037721 


3 620 157 


2.640.947 


714,366 


467.048 


567305 


22 


Total Itabiltties 


76,685.119 


35,566.001 


86,253,884 


73,161,418 


76,804,043 

7 972 202 


31,067,561 


17,427.013 

1.447.673 


13.223,793 

1475.301 


?3 


Accounts payable 


7 574 565 


4 664 528 


e. 511.416 


13 343 546 


6,025024 


24 


Mortgages notes and bonds payable in less man one year 


5 334 816 


3 070 444 


8 367 931 


7 366.191 


16 383 945 


3.550 306 


1.113.025 


1 428.039 


25 


Other current liabilities 


6 430 362 


3332 149 


7 604.716 


6.212 731 


5 118 625 


4057 145 


1895.334 


1.730.507 


26 


Loans trom stockholders 


213 808 


535 836 


3653.734 


360 322 


184.503 


175 061 


202.187 


310.556 


27 


Mortgages notes, and bonds payable in one year or mo-e 


14.983156 


5.974 891 


15021.135 


12 995 729 


15 347 814 


4 506 485 


2 166.414 


2,300,868 


28 


Other liabilities 


6.284 827 


1 425806 


2 905 676 


6 969 009 


2.059.498 


1 398 953 


433.337 


440,279 


29 


Capital slock 


7216.502 


3 353 186 


9 208.459 


4 363 446 


3 185 626 


2.025.540 


1.409415 


1,094.264 


30 


Paid-in or capital surplus 


6 638 223 


2 613 676 


8.338 026 


7 965 197 


5.424.723 


2 677 447 


3.099 103 


1.394.987 


31 


Retained earnings appropriated 


420 456 


107 265 


639.066 


175.586 


813.122 


59712 


63.179 


18.615 


32 


Retained earnings unappropriated 


22024806 


10 984 759 


22.327 694 


14 295 609 


20.482 003 


6 887 893 


5694411 


3 208 623 


33 


less CosI ol treasury stock 


438 402 


496 539 


523 969 


905 950 


168016 


296.005 


97 065 


176 246 


3-1 


Total receipts . - 


92.502.102 


60,208.926 


94.698,842 


83,616.024 


105,706,273 


41.791,329 

40.079.044 


21,092,478 


18.484,704 

17984 191 


34 


Business receipts 


90 065 973 


59.134 318 


89748666 


80.754 549 


102 829 051 


20.312.772 




Interest on Government obligations 


















36 


United Stales 


21 124 


9 263 


140.753 


10.795 


52,371 


8.209 


13.259 


5,988 


37 


Stale and local 


16739 


2588 


37 396 


111 441 


20.970 


2295 


9.889 


3,300 


38 


Other interest 


823561 


201286 


1.197,339 


606.950 


807 428 


297.145 


1 1 1 .953 


182.433 


39 


Rents 


181020 


85.076 


516678 


344,204 


289.699 


125.079 


47,241 


30.976 


40 


Royalties 


62 176 


49640 


1 043.538 


324379 


62 363 


75.045 


99.268 


27,489 


41 


Net shonterm capital gain reduced by net tongterm capital loss 


2.239 


109 


6.011 


5,610 


C) 


CI 


CI 


Cl 


42 


Net long term capital gam reduced by nel shorllerm capital loss 


128.082 


89.217 


159.960 


269.478 


303.598 


70.978 


33012 


24.271 


43 


Net gam, noncapital assets 


34.638 


25.837 


79.653 


106.322 


40 732 


34.983 


6.982 


6.971 


44 


Dividends received trom domestic corpotations 


167.210 


44 161 


247,456 


289.252 


182.227 


157.987 


113.125 


22892 


45 


Dividends received trom loieign corjjorations 


251 194 


95625 


733.681 


341.290 


540.769 


13576 


151 139 


26.734 


46 


Other receipts 


748146 


471806 


787.711 


451 754 


570 563 


926.443 


193 078 


169,418 


47 


Total deductions 


86.268.264 


56.722.171 


88,287,186 


80.732,905 


103,506.601 


40,536,332 


19,512,277 


1 7 848 098 


46 


Cost ol sales and operations 


66.265 106 


42800.444 


59 196 676 


56 167 372 


81 913 741 


31 037.747 


13330619 


1 1 ,V^D,W3D 

12 535 001 


49 


Compensation ol otficers 


450.885 


1 287 084 


I 382.596 


723 947 


220 268 


230 909 


262.863 


461.177 


50 


Repairs 


3.676451 


713.361 


766 501 


554.459 


I 018 460 


361926 


263.801 


118.127 


51 


Bad debts 


135 438 


185.172 


285272 


353 931 


1 75 923 


54,873 


50.476 


81605 


52 


Rent paid on business property 


473.496 


536.838 


925.079 


850 042 


464,928 


336500 


227.416 


219.476 


53 


Taies paid 


2.166.258 


1504 324 


2 734.618 


2 311346 


2,238.333 


1 114.714 


525.151 


452716 


54 


Interest paid 


1 828 280 


902.895 


2530.890 


2 265 899 


2.541.647 


764.119 


345.499 


498077 


55 


Contributions or gilts 


62 652 


32744 


57824 


29 675 


26.605 


13.749 


12303 


9 487 


56 


Amortization 


45.783 


14.529 


59 532 


18.068 


13 820 


5,531 


8.066 


8119 


57 


Depreciation 


2.809.866 


1.330310 


3.333.996 


2 659.112 


2.845.936 


1057,636 


696 737 


373598 


56 


Depletion 


594,372 


14,086 


22.554 


20.771 


10 636 


18.927 


CI 


Cl 


59 


Advertising 


167 846 


354,417 


631.606 


848.200 


626.783 


132.030 


420.405 


370.157 


60 


Pension prolit-shanng stock bonus and annuity plans 


1 448 525 


655434 


1 183.557 


834.266 


1918.693 


722 713 


301 685 


114 899 


61 


Employee benelit programs 


882-768 


400 664 


790.514 


768 832 


2 129 208 


473.417 


139.694 


96.863 


62 


Net loss, noncapital assets 


31.067 


47,224 


38.390 


47,865 


11.710 


1.139 


4,757 


21.686 


63 


Other deductions 


5.229.251 


5.942 645 


14347.581 


12 276 980 


7.327 690 


4.210202 


2921 547 


2.486.612 


64 


Total receipts less total deductions 


6233.638 


3.466 755 


6411,656 


2,883,119 


2.199.672 


1.254 997 


1.580.201 


636.606 


65 


Constructive taxable income trom related toreign corporations 


104 107 


64 042 


628,603 


208 615 


285.592 


10312 


82.323 


18.441 


66 


Net income (less delicit) time 64 plus 65 minus 37) 


6.321.206 


3.548.209 


7.002.863 


2,980,293 


2.464.294 


1.263.014 


1.652.635 


651.747 


67 


Net income 


6,395.21 1 


3.851,192 


7.643.417 


3.645.631 


2.653.843 


1.437.289 


1,833,276 


862.295 


68 




74.005 


302.983 


640.554 


665.338 


389.549 


174.275 


190,641 


210.548 


69 


Income subject to tan 


5.680.790 


3.554.775 


7.291.211 


3.371 722 


2.799.635 


1.285.271 


1.752 382 


774,450 


70 


Income tax total 


2 707 709 


1.629.096 


3426.598 


1.568.136 


1.292.637 


601.571 


826 935 


352,071 


71 


Normal lai, surtax, and alternative lax 


2 688.333 


1.625 610 


3.415.535 


1 551 199 


1.265.227 


597.884 


825 161 


350,851 


72 


Tax trom recomputing prior year investment credit 


5 174 


3.247 


10.835 


12.373 


6.907 


3.499 


1 772 


770 


73 


Tax trom recomputing prior year work incentive (WINI credit 


I'l 


CI 


CI 


74 


C) 


CI 


I'l 


Cl 


74 


Additional tax lot tax pielerences 


14,197 


CI 


CI 


CI 


C) 


CI 


- 


Cl 


75 


Foreign tax credit 


371,719 


87 609 


837.548 


275627 


404,029 


28.615 


126224 


25.411 


76 


Investment credit 


273 407 


92973 


174.587 


129.469 


114 698 


59 966 


33 105 


19 902 


77 


Work incentive (lAIlN) credit 
Distributions 10 stockholdeis 


416 


507 


588 


616 


644 


727 


107 


65 


78 


Cash and property except own stock 


1 177 160 


545,404 


1.831.212 


1.235.613 


1,693 864 


361.659 


517130 


119 970 


79 


Corporations own slock 


68718 


61 359 


35 186 


24 405 


41048 


17940 


CI 


5 535 



Footnote at end of lable See lent for E«planation ol Terms and "Description o( the Sample and Limitations ol ine Dala 



24 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 





|All 


I^LiL'S df >-s'im,^lLS tidsed ori san^plf?s-money amounts are m thousands ol lollars] 












Item 


lUaior industry— Continued 




Transportation and public utilities 


Wholesale and retail trade 




Total 






Electric. 


Total 


Wholesale trade 






transportation 

and public 

utilities 


Transportation 


Communicalion 


gas. and 
sanitary 
services 


wholesale 

and retart 

trade 


Total 

wholesale 

trade 


Groceries 
and related 
products 


Machinery 
equipment, 
and supplies 


miscellaneous 

wholesale 

trade 




Nufnber of returns, total ■■... - - 


00 


(351 


(36) 


(371 


(38) 


(39) 


140) 


(41) 


(42) 




eo.232 

47.197 

414.691. 198 

6,969,496 


62,153 

36.353 

100.766.478 

3,609 837 


9.369 

S.700 

115.654.441 

1 166204 


8.710 

5.144 

198.270.279 

2 193 455 


602.423 

403.036 

313.305.334 

21:928 097 


214.975 

15S.S42 

159.566.514 

11 414 440 


20.870 

15.195 

13.080.996 

1 037 447 


45,391 

34,990 

25.908.173 

1 691 220 


148.714 


2 


With net incoiTie .■■. . 


108.657 


3 


Total assets 


120.577.345 


4 


Cash 


8.686773 


5 


Noies and accounis receivable 


2S2'iO,586 


11,311660 


4548,905 


9 390 021 


86 873 981 


54 583812 


4 446,106 


8700437 


41.435.267 


6 


Less Allowance loi bad debis 


412 94.- 


173,547 


123 196 


116,204 


2 096,384 


927 077 


92 402 


174,986 


659.689 


7 


Invenlories 


12 953 06; 


2704,675 


3.646 837 


6,601 555 


100 043 924 


46 811 724 


3715558 


9,437205 


33.658.961 




Inveslmenis in Govetnmeni obligations 




















e 


United Siaies 


2 762 824 


1 372431 


1 186 825 


203 568 


673 115 


377,046 


14 492 


73,355 


289.199 


9 


Slate and local 


269 483 


227 587 


33 538 


8358 


345,831 


210602 


11981 


12,913 


185.708 


10 


Other current assels 


1 1 452 196 


3 781 759 


4 222 027 


3,448,410 


9 906 871 


5343,210 


431 491 


585.251 


4.326.468 


tl 


Loans 1o stockholders 


271 754 


220,188 


27 899 


23,667 


1 585 098 


691 830 


66,339 


120,665 


502.826 


12 


Mortgage and real esiale loans 


552,539 


311,174 


133 545 


107,820 


937,250 


395 700 


28,397 


22.222 


346.081 


13 


Other investmenis 


32 001 433 


13,423.141 


9218,997 


9.359 295 


25,269 037 


15,066,635 


695,928 


1 455.547 


12.915,160 


14 


Depreciable assets 


407 914 597 


87.237 235 


113,212 883 


207 464 479 


89 782 155 


33,038,626 


4 082 311 


5.061.783 


23,894,532 


15 


Less Accumulated depreciation 


101 499 639 


29.040.975 


24,525,817 


47 932 847 


36 537 550 


14 664 750 


1 941 009 


2.219.772 


10,503,969 


16 


Depletabie assets 


1 135 752 


154.627 


n 


979 065 


611650 


427,593 


CI 


34 582 


391 391 


17 


Less Accumulaied depletion 


231 259 


52.390 


n 


177,489 


148,397 


104 402 


CI 


12.165 


91.739 


IB 


Land 


4 0B5 67I 


1.447,752 


527 842 


2 110 077 


7 558 991 


2 523,309 


208 974 


353105 


1.961 230 


19 


Intangible assets (amortizab'e) 


1 188384 


282074 


753190 


153,120 


1 116 842 


524 223 


28 248 


76,522 


419.453 


20 


Less Accumulated amortizal'on , - , 


310 469 


56,410 


206,116 


47943 


317023 


134 564 


7 902 


23965 


102.697 


21 


Other assets 


10 337 730 


4,005,660 


1,830 198 


4 501 872 


8 771 846 


3 988 557 


349,913 


714254 


2924.390 


22 


Total liabilities 


4t4.69t.19S 

15,271 251 


IOD.766.478 

6809 657 


115.654.441 

2 023 653 


198.270.279 

6 437 941 


313.305,334 

64,995,168 


159,566,514 

37 638012 


13,060.996 
3688.853 


25.908,173 
5.470.919 


120,577,345 


23 


Accounis payable 


28.478 240 


24 
























year 


24 751 703 


6734553 


5 664 718 


12 152432 


48.087 436 


26,225 197 


1 754.268 


4,662.762 


19.808.167 


25 


Other current liabilities 


23 139 240 


9,064 265 


5,968 584 


8 106 391 


24981 749 


11,991,066 


1.008,426 


2,116.641 


S.S65.819 


26 


Loans from stockholders 


1 510 938 


917 991 


420434 


172513 


7.463.705 


3.102,748 


323,083 


494.319 


2.285.346 


27 




159 446 213 


30,453,063 


43,671,715 


85 321,435 


40.919.566 


15,609,602 


1 588,446 


2.505781 


11.515.375 


28 


Other liabilities 


27 281 279 


10,064,189 


7.087.077 


10 130.013 


9 288.641 


3.882.472 


405.126 


494.773 


2.982.573 


29 


Capital stock 


66 221677 


8.690 151 


16,661.128 


40,870,398 


27,527.948 


12925,217 


1.087676 


2.057 670 


9.779.671 


30 


Paid-in or capital surplus 


36995 104 


9,729,490 


14,974.111 


12291.503 


18.660.869 


9,680 225 


438 472 


946.454 


8.295.299 


31 


Retained eafnmgs, appropriated 


1 499 482 


803.433 


106 402 


589.647 


1 404 997 


753,112 


67.994 


68.383 


616.735 


32 


Retained earnings, unappropriated 


59,304 684 


17 967,623 


16,994,448 


22,342 613 


73.324.719 


39 326214 


2,846.001 


7,399,223 


29.080.990 


33 


Less Cost 0' treasury stock 


730373 


467 937 


117,829 


144 607 


3,349.484 


1,567371 


127.349 


308.952 


1.131.070 


34 

35 


Tnlal rpreiDl4 


222.0T4.759 

214217 780 


97.083.346 

92059.069 


51.404.239 

50510561 


73.587.174 

71648 150 


923.364.748 

906 907 258 


499.287.522 

491668 543 


77.635.837 

76 875 101 


60.465,632 

59 142 737 


361,186,053 


Business receipls , 


355.650.705 
























36 


United Slates 


91.725 


59,589 


17.644 


14492 


83420 


42,628 


2,564 


4 827 


35.237 


37 


State and (ocat 


23 822 


14796 


4931 


4 095 


32.004 


18.940 


3010 


1.680 


14.050 


3B 


Ottier interest 


'607,480 


743910 


333853 


529717 


3,743,285 


1.960.015 


103,527 


307 683 


1.548.805 


39 


Rents 


t 909 025 


1 464 224 


201 174 


243.627 


2227,142 


668.779 


70 954 


206.385 


391.440 


40 

41 


Royalties 

Net snort-tetm capital gain leduced by net tong-teim 


167 569 


84.332 


64 205 


19.032 


144,105 


79.252 


3,004 


24708 


51540 




capital loss 


34 932 


4 571 


ri 


16704 


23475 


17.849 


206 


2 371 


15.272 


42 


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






















capital loss 


652 673 


445422 


31.625 


1 75.626 


486,292 


212.462 


15,393 


24 757 


172.302 


43 


Net gam. noncapital assets 

Dividends received trom domeslic corporalions 


630.533 


511 971 


32.615 


85 947 


312484 


158148 


12507 


40,387 


105.254 


44 


1B1.221 


94,104 


20 062 


67 055 


439,769 


366 600 


10392 


30,301 


325.907 


45 


Dividends received tiom loreign corporations 


95 003 


61606 


1') 


C) 


255,614 


180495 


1008 


7,206 


172.281 


46 


Otr>er receipts 


2 462 996 


1 539,752 


146726 


776518 


8 709 900 


3913811 


538 171 


672 380 


2 703.260 


47 


Total deductions 


213,412.223 

132 102,441 


94.433.336 

62 376.074 


47.951.920 

26 011 956 


71.026.967 

43,714,411 


900.8S2.43S 

707 574250 


483,039.689 

411215460 


76.700,248 

67 765 545 


56.925.468 

44286 849 


349,413,973 


48 


Cost oi sales and operations 


299 163.066 


49 


Compensation ol ollicers 

Repairs 

Sad debts 


1984 798 


1429619 


269 265 


285,914 


15,215089 


7,583,230 


803493 


1 626 705 


5,253 032 


50 


493860 


210 880 


64,716 


218,264 


2,897,270 


1.096125 


174 846 


154673 


766,606 


51 


998 408 


437 536 


332,529 


228 343 


2 365 214 


1.147 584 


104,816 


201619 


841 149 


52 


Rent paid on business property 


5515270 


4 413 430 


711 264 


390.576 


12,076,755 


2704.943 


357,003 


418 733 


1,929,207 


53 


Taxes paid 
Interest paid 


12 990 604 


4 510 486 


3 156,749 


5.323 369 


12780772 


5.276.608 


511.297 


680 653 


4084,658 


54 


12 900,401 


2 856,092 


3 370 736 


6.673,573 


9 524 767 


4,436.064 


351016 


643 982 


3441,066 


55 


Contributions or gilts 
Amortization 


99 800 


37,670 


31314 


30.816 


222,846 


120,059 


10010 


18 537 


91.512 


56 


259,460 


179,431 


10 469 


69,580 


78,495 


42,480 


2,182 


3 094 


37.204 


57 


Depreciation 


21 179 '01 


5 675 121 


7 501 944 


8 002 636 


7 860 374 


2 927 425 


392,294 


590 995 


1944 136 


56 


Depletion 

Advertising 

Pension, prolil-sharmg stock bonus and annuity plans 


311,204 


81 982 


(*l 


229,024 


275424 


237601 


577 


8.350 


228.674 


59 


799 190 


458,993 


252 831 


87,366 


8 039.551 


1.642.947 


166,381 


250,918 


1,223.148 


60 


3419.415 


1 028.926 


1656111 


734,376 


2,558509 


1,336,747 


155,330 


257,540 


923.877 


61 


Employee benelit programs 


1617.712 


659 541 


645,326 


312845 


1 490 663 


551514 


98 733 


96,942 


355.839 


62 


Nel loss, noncapital assets 


64 381 


43.295 


5 594 


15,492 


204 436 


66912 


9 828 


8 787 


49.297 


63 


Other deductions 


18675,558 


10,034 258 


3930,918 


4710382 


117,718 023 


42,553 990 


5 794 397 


7 677.091 


29.082,502 


64 


Total receipts less total deductions 


8 662 536 


2,650,010 


3 452.319 


2 560 207 


22,482310 


16,24 7 833 


935,569 


3.540.164 


11.772 080 


65 


Gonslructrve taxable income trom related loreign corporations 


45 156 


22,178 


CI 


CI 


122,756 


65465 


CI 


(■) 


58,339 


66 


Net income (less delrcit) (line 64 plus 65 minus 37! 


8 683 870 


2,657 392 


3,462,587 


2 563.891 


22573,062 


16294.358 


933,287 


3 544.702 


11,816369 


67 


Net income 


1 1 018,101 


3 907 632 


3,710648 


3 399.821 


27 386659 


18.251.598 


1,130310 


3.745.129 


13,376,159 


68 


Deficit 


2334 231 
10 101 526 


1 250 240 
3 185,600 


248 061 
3641 119 


835.930 
3.274,809 


4 813,597 
19338626 


1957240 
11 716.450 


197.023 
877,081 


200.427 
2.123.025 


1,559.790 


69 


Income subject to lax 
Income tax, total 


8.716.344 


70 


4 719 299 


1423 965 


1 744.040 


1.551294 


8.315 540 


5.141,435 


378 391 


911.539 


3 851.506 


71 


Normal lax, surtax and alternative tax 


4 682 739 


1 408 234 


1730317 


1 544,188 


8,291 703 


5.127.206 


377,261 


907.974 


3.841971 


72 


Tax Irom recomputing prior year investment credit 


29 194 


9,230 


13711 


5,253 


19723 


10.536 


1 130 


3313 


6.093 


73 


Tax trom recomputing prior year worh incentive (WINI credit 


CI 


(■) 


CI 


— 


31 


21 


Cl 


Cl 


15 


74 


Additional tax lor lax prelerences 


7 351 


6 498 


- 


C) 


4 083 


3.673 


^ 


CI 


3.427 


75 
76 


Foreign lax ciedit 
Investment credit 


95829 


45 850 


31 384 


18595 


388.167 


285.976 


1,087 


12 204 


272685 


1 112,013 


360 559 


466,338 


285 116 


394 788 


165 599 


18560 


32 527 


114 512 


77 


tWork incentive (WIN) credit 


406 


115 


198 


93 


939 


522 


55 


139 


328 


76 


Distnbulions to stocktiolders 
Cash and property except own stock 


8 323 023 


1 076 620 


2 658 293 


4 588.110 


4 378 033 


2 638 408 


127971 


551 774 


1958-663 


79 


Corporation s 0*n slock 


153610 


63 794 


9 780 


80036 


311 837 


22f^ 109 


22 796 


32 390 


165523 



Footnote at end ol table 



See text for E-planation oi Terms and Description ol lhc Sample and Limilalions ol the Data 



Corporation Returns/1974 



25 



RETURNS OF ACTIVE CORPORATIONS 

Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 








|AII 


'igures are estimates ba&eti on samples— money amounts are m moiisands ot rtollarsi 












(Um 


Maior industrv— Continued 




Wholesale and retail trade— Continued 












Retail trade 














Total retail 
trade 


Building 
materials, 
garden 
supplies, 
and mobile 


General 

merchandise 

stores 


Food stores 


Automotive 

dealers and 

service 

stations 


Apparel and 

accessory 

stores 


Furniture 

and home 

furnishings 

stores 


Eating and 
drinking 
places 


Miscellane- 
ous retail 
stores 


Wholesale and 
retail trade 
not allocable 








home dealers 




















Number o' f elorns, lolal 


(43) 


144) 


1451 


(461 


(47) 


(481 


1491 


(50) 


(51) 


(521 


1 


3S6.772 


31 319 


10.996 


26.335 


63,863 


38.529 


36.044 
22.106 


76.601 


10J.0B5 
66.505 


676 

295 

92.209 

4 796 


2 


With net Income 


243,899 


21.909 


7.363 


17.148 


41,634 


27.378 


40.854 
12.055.330 
1 030 686 


3 


Total assets , 


153.646.611 


10,410.541 


47.259.789 


17.750.821 


27,592.534 


9.346.105 


9,691.643 

618 369 


20.639.848 

1.554.367 


1 


Cash 


9508.861 


730 581 


1 718.186 


1.271.176 


1545 644 


179 852 


5 


Noles and accounts receivable 


32 266.999 


2 423 509 


15.773 193 


1.369 766 


3.837.976 


1696.256 


2 548 540 


1.055.948 


3 521909 


23 170 


6 


less Allowance loi bad debts 


1 168 906 


95 698 


686.851 


21554 


107025 


44 527 


77 209 


28.207 


117 836 


C) 


7 


Inventories 

Investments in Government obligatiins 


53.207 578 


3.866 964 


12554.404 


6.285.939 


14.364.628 


3.757.213 


3 529 121 


706.596 


8.142 713 


24.622 


6 


United Slates 


296 069 


13.659 


75.325 


81.528 


31.894 


25025 


19 924 


11.956 


36 758 


_ 


9 


Slate and local 


134.989 


CI 


36 701 


28977 


to 143 


6.765 


11617 


25 473 


7 632 


CI 


10 


Otnei current assets 


4 561 248 


259.539 


1.087 454 


620014 


719 668 


334 063 


207 103 


421 798 


91 1 609 


2413 


11 


Loans to slocKholdefs 


893 260 


75232 


51 786 


68 964 


163167 


119 561 


77481 


142 605 


194 542 


CI 


12 


Mortgage and real estate loans 


541550 


88 174 


127 211 


65 992 


63 744 


14 648 


14 148 


82 355 


65 278 




13 


Otnet investments 


10200 154 


525 737 


4 132068 


1 252 344 


1 080 519 


676 276 


326872 


983.321 


1 272 997 


C) 


14 


Depreciable assets 


56 703 712 


3 139 447 


15 727 697 


10408.255 


6 836 877 


2 525 865 


1.848.632 


9 172.155 


7 044 784 


39 817 


15 


Less Accumulated depreciation 


23 963 647 


1 433 967 


5 978 224 


4.737.431 


2 854.056 


1 207 669 


820 030 


3 507 018 


3 325 252 


9 153 


16 


Depleiable assets 


184 057 


24 689 


CI 


CI 


26388 


CI 


C) 


CI 


54851 


_ 




Less Accumulated depletion 


43 995 


5.694 


CI 


(•) 


3104 


CI 


CI 


C) 


Ci 




18 


Land 


5 033 751 


404.163 


1 492422 


558565 


1.008.310 


107.169 


166 039 


860.396 


436 686 


C) 


19 


Intangible assets lamortizabie) 


592 581 


14 636 


69 280 


48.623 


37 562 


14 899 


16235 


231 584 


167.772 


i'l 


20 


Less Accumulated amortisation 


162.457 


3 535 


17.625 


17.029 


13.837 


6.625 


9.084 


61 999 


52.723 


CI 


21 


Other assets 


4.7S0 907 


305.744 


1.038.459 


465-291 


822 136 


296838 


209 758 


882 648 


760 f:33 


2.382 


22 


Total Habititles 


153,64«,61t 


10.410,541 


47,259,789 


17,750,821 


27,592,534 


9,246.105 


8,691,643 


12.055.330 


20,639,848 


92,209 


23 


Accounts payable 


27 338.686 


1555 571 


9 889.049 


4 209 527 


2 605 473 


1 634 096 


1 583 032 


1 377834 


4.2174.10' 


18.468 


24 


Mortgages notes, and bonds payable m less 
























than one year 


21 853,678 


1 399.540 


3.863.120 


900 466 


10.817583 


678.302 


1.166367 


1.016 077 


2.012 223 


8.661 


25 


Other current liatNlrties 


12987,170 


690.973 


4.778 414 


1.746.206 


1.786 040 


721 775 


690428 


997,514 


1.575 620 


3493 


26 


Loans tiom slockholOers 


4,356726 


381512 


509 565 


244.957 


778 536 


346 651 


361377 


857 575 


876 533 


C) 


27 


Mortgages noles and bonds payable m one 
























year or more 


25,284.779 


1604.197 


8 821 520 


2.983282 


3 211945 


1,091.393 


972.447 


3,637.833 


2962.162 


CI 


28 


Other liabilities 


5 398 390 


325.576 


2 044 987 


549 691 


642.394 


273.784 


494.073 


438727 


629 156 


CI 


29 


Capital siocK 


14 595 753 


1 378.164 


3 037.409 


1.446351 


2696.048 


1206776 


1068.323 


1 349.548 


2.414 134 


6 978 


30 


Paid in or capital surplus 


8978.463 


406 523 


2.841.526 


1600.793 


833.804 


517,879 


469 583 


1 073.674 


1.236 681 


CI 


31 


Retained earnings, appropriated 


651.685 


49 800 


189 290 


84 104 


141.314 


23 108 


61 443 


38.038 


64 768 




32 


Retained earnings, unappropriatet] 


33.ti92.685 


2 790693 


11 706.059 


4 179 52B 


4386417 


2704 397 


1945.545 


1 434.632 


4 636.614 


15 630 


33 


Less Cost ol treasury stock 


1 781 606 


171 008 


421 179 


193 084 


307 020 


152 055 


120.976 


166022 


250 27? 


CI 


34 


Total receipts 


423.947.299 


23.959,568 


83.126,899 


97,811,448 


96,885,068 


20.807.862 


19,153,181 


28,828,193 


53,375.080 


129.927 


35 


Business receipts 

Interest on Governmeni obligations 


415 121 4Cit 


23 31=6 958 


80 596 829 


96 770 380 


95.266.353 


20,345266 


18.394.225 


28.116.387 


52 255 003 


117.314 


36 


United Slates 


40 792 


2 061 


18 ttt^ 


5 436 


4.085 


2415 


1.478 


1.038 


6.163 


_ 


37 


Stale and local 


13 052 


181 


626 


1.978 


2 821 


470 


785 


5.557 


634 


CI 


36 


Other interest 


1 775 619 


124 26? 


663.582 


105.550 


466.931 


76,906 


133 669 


72937 


131 777 


7 661 


39 


Rents 


1 555 657 


103 154 


439570 


267,991 


291 217 


83425 


42.649 


148 729 


178.922 


CI 


40 


Royalties * 


64 853 


544 


772 


3637 


7317 


CI 


("1 


33.013 


1362' 




41 


Net short term capital gam reduced by net 
























long term capital loss 


5.626 


2.754 


CI 


313 


604 


VI 


CI 


823 


282 


_ 


42 


Nei long term capital gain reduced by net 
























short term capital loss 


273830 


26.964 


46 393 


29 964 


33.515 


13 632 


17763 


64 253 


41 376 


C) 


43 


Net gam, noncapital assets 


154.326 


13073 


11.988 


21853 


35 991 


4 969 


3 142 


39.492 


23.820 


C) 


44 


Dividends received Irom domestic corporations 


73 169 


7 967 


16061 


8.282 


8 121 


11 494 


3999 


6 627 


10 609 




45 


Dividends received trom foreign corporations 


75119 


CI 


69.200 


CI 


C) 


CI 


C) 


C) 


2 6)6 


_ 


46 


Other receipts 


4 793.853 


311645 


1 273088 


595 772 


747 479 


36' '54 


6S0 468 


j;.iH014 


710 233 


I'l 


47 


Total tleriuctions 


417.716.240 


23.328.716 


82,128.934 


96.768,869 


95.950.052 


20.310.549 


16,661,574 


28,235,703 

12 368 061 


52,131,843 


126,509 
75460 


46 


Cost ol sales and operations 


296 283330 


17 129 326 


51 141.614 


76413313 


78 869 245 


12312 131 


11 871 871 


35.577 769 


49 


Compensation 01 olticers 


7 525 905 


696 957 


303 142 


594872 


1.643.443 


711233 


768 769 


995.093 


1 612396 


5.954 


50 


Repairs 


1800 665 


105870 


369 285 


400.389 


244 204 


69 179 


64 875 


344 907 


201 956 


480 


51 


Bad debts 


1 216.996 


151543 


446.726 


49 444 


164 739 


61452 


113.948 


36.706 


192.438 


CI 


52 


Rent paid on business property 


9 370 147 


311 131 


2.144588 


1.436 202 


1.013736 


1,112 739 


555.567 


1.388 835 


1.407 349 


1665 


53 


Ta.es paid 


7 501 183 


437 006 


1860 139 


1 165.970 


1 123.593 


446270 


375 037 


1 072.406 


1.020.762 


2 981 


54 


Interest paid 


5 086 627 


304 089 


1.991.680 


364.770 


1.179357 


169 955 


243 804 


379 184 


453 948 


1676 


55 


ConlnCulions or gills 


102761 


5 803 


36 366 


15591 


11.981 


8.115 


5.107 


5.774 


14019 


("1 


56 


Amortization 


36015 


803 


6 482 


1988 


3255 


2 976 


1398 


11.977 


7 136 




57 


Depreciation 


4 930 129 


283.424 


1 115 344 


939 315 


733 708 


227.866 


178 565 


775.754 


676153 


2820 


58 


Depletion 


37816 


2 044 


CI 


CI 


18279 


CI 


1.260 


CI 


11.239 


C) 


59 


Adveilising 


6395613 


244 840 


2 112 466 


853 084 


775.678 


444.186 


624 982 


486.126 


B54 25- 


991 


60 


Pension prolil shanng stock bonus and 
























annuity plans 


1220.707 


80 .--20 


327716 


322.984 


128.160 


78 325 


61 414 


57.996 


163 792 


C) 


61 


Employee benelit programs 


938.984 


44 944 


186 842 


346546 


12'-' 650 


43S21 


29 928 


66 047 


32.506 


Ci 


62 


Net loss noncapital assets 


137 524 


8113 


28 509 


15.305 


10 584 


8.139 


9 854 


39 900 


17 120 




63 


Other deductions 


75 131 638 


3 522 499 


20.055.746 


13 648.647 


9 900.400 


4 613 606 


3.955 195 


9.606.638 


9.629.009 


32.395 


64 


Total receipts less lolal deductions 


6 231059 


630 862 


997965 


1 042 579 


935016 


197 313 


291 607 


692.490 


1243 237 


3.419 


65 


Conslruclive la.able income liom related 
























loreign corpoiations 


57 291 


— 


CI 


CI 


(■) 


CI 


(■) 


CI 


1*1 


_ 


66 


Net income (less delicitl (line 64 plus 65 
























minus 371 


6.275 298 


630671 


1.051.148 


1 041 608 


932.416 


497 334 


291 209 


587 468 


1243 444 


3 405 


67 


Net income 


9 131.209 


814 722 


1.728 481 


1.258 984 


1 359 706 


747513 


519.066 


1010 244 


1.692 49:1 


3 662 


68 


Delicil 


2 855 911 


184 051 


677 333 


217 376 


427.290 


250 179 


227 857 


422 776 


449 049 


CI 


69 


Income subiecl lo tan 


7 620 409 


640 237 


1667.033 


1 110.685 


1 129 784 


626209 


406 669 


694.336 


1 346.456 


Cl 


70 


Income lai lolal 


3.173 347 


245.944 


779 599 


495.205 


439 527 


250437 


148 090 


277217 


537 326 


C) 


71 


Normal la. surtax and alternative tar 


3 163 760 


245 439 


777.055 


493.460 


437 356 


249 998 


147 851 


276.049 


536 552 


Cl 


72 


Tar Irom recompuling prior year inveslmenl 
























credit 


9 167 


502 


2 187 


1 742 


2 147 


439 


2Tn 


1 135 


776 


Cl 


73 


Ta< Irom recompuling prioi year work 
























incentive IWIN) credit 


10 


CI 


— 


CI 


C) 


— 


— 


(■) 


CI 


— 


74 


Additional lar lor ia« preterences 


CI 


-* 


C) 


- 


CI 


- 


- 


CI 


- 


- 


75 


Foreign tan credit 


102 191 


I'l 


66 2H 


1.28S 


C) 


1". 


CI 


CI 


2 760 


_ 


76 


Inveslmenl credit 


229 009 


10274 


63 875 


65 154 


17 942 


9215 


3652 


30.793 


2791.1 


j*l 


77 


Work incenlive (WIN) crc-dil 
Dislribulions 10 stockholdors 


417 


CI 


71 


111 


63 


CI 


C) 


103 


1.1 


- 


78 


Cash and pioperty c.cepl ow.t stock 


1 739 511 


91115 


753 654 


269 654 


132 787 


74 843 


41 615 


147 807 


228 036 


Cl 


79 


Cr^rporalion s ov.n slock 


121 12H 


14 397 


15 504 


39 198 


7 756 


CI 


C) 


CI 


12 MC 





Fooinoic at end citable See leit lof E»pianalion of Tcims and Ocscnplion ol the Sample nnd LinnlalionsoMhoDala 



26 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 





(All tiqurt*^ \i<j falim 


les tja^i_-d on ban 


npJL'S -money amounls are in thousands ol duli,ir.. 














Ma)or industry— Conlinjed 




Finance, insurance, and real estate 


















Holding and 




Item 


Total finance. 




Credit 


Security 




Insurance 




other 
investment 






insurance, and 


Banking 


agencies 
oilier than 


commodity 
brokers and 


Insurance 


agents, 
brokers, and 


Real estale 


companies. 






real estate 




banks 


services 




service 




except bank 

holding 
companies 




Number of returns, total 


(531 


(54) 


(SSI 


(56) 


(57) 


15!) 


(591 


(60) 


, 


4!5,J<9 


14,534 


48,597 


4.867 


8343 


35.387 


266,616 


46.905 


2 


With net Income 


24B,323 
2.176.6S2.153 


12,030 
1.176.55B.767 


28,029 
386,198,761 


2.190 
24.986.454 


5,961 
378.024.315 


22.733 
7.235.698 

1 250 004 


148,974 
102.053.640 

4057018 


26.406 


3 


Total assets .■■■........... .......... 


10t.594.5ie 

3 743.539 


4 


Cash .... .... 


209,607 023 


182 718 1111 


11 627 79t, 


1071 725 


5 136 823 


5 


Noies and accounts receivable 


669,555858 


578 424.614 


53 931,715 


8 890,129 


6 389 134 


2.834 123 


10 077 658 


7.008.485 


5 


Less Allowance lor bad debis 


23,366 113 


9 767.330 


11,903,500 


38,029 


270.331 


32.706 


514266 


839.931 


7 


Inwenloiies 


3 761 d28 


63,561 


1 510 872 


CI 


634 n76 


16,476 


1488.924 


37.156 




Investmenls m Governmenl obiigatios 


















e 


Uniled Stales 


113,326,401 


85710.023 


13045 400 


1 158,107 


11 442 878 


107 337 


383.607 


1.479.049 


9 


Slate and local 


126,451,132 


95.249.254 


1 ,869,230 


146.131 


27.778 434 


183.929 


246.700 


977.554 


10 


Other cuffeni assets 


57 705,692 


18 711,041 


5062 030 


9533,391 


11604 628 


295 465 


8,606,374 


3.892.763 


n 


Loans 10 slockholde'S 


2,155,924 


110 605 


485 106 


53,053 


214868 


65.376 


984,255 


222.661 


\2 


Mortgage and real eslale loans 


502 098,020 


114,621,308 


261 903 038 


44.397 


88 384 261 


34,516 


3,315.089 


13.795.411 


13 


Other inveslmenls 


357218775 


63,079,343 


15,977855 


2696,336 


203,224325 


1 192 753 


7.533.712 


63.314.451 


IJ 


DeptecaDle assels 


104,139976 


20145743 


8 611 754 


509 366 


7,423,694 


826053 


62.149.355 


4.473.991 


15 


Less Accumtilaled deprecialion 


28,947,996 


4,050,631 


2679,931 


174,467 


1.101.405 


357.039 


19.776.970 


807.533 


16 


DepfeiaDle assels 


1,259.438 


8919 


36,702 


C) 


CI 


C) 


825.186 


327.430 


17 


Less Accumulaled depletion 


613,307 


I tot 


1469 


(■) 


CI 


(-) 


449.3)4 


159.193 


18 


Land 


25470877 


1,913905 


1 962,675 


33 170 


600.475 


76.889 


18,854,663 


2029,099 


19 


Intangible assets (amorlijablel 


1,397 809 


227 673 


120 056 


36,490 


225,985 


151.194 


436754 


199.657 


20 


Less Accumulaled amorltzalion .... 


352 773 


58.029 


40 816 


9 176 


29 027 


45399 


122,144 


46.182 


21 


Olher assets 


55,783 989 


29,451,750 


4690,248 


826 158 


14306707 


613 956 


3,957,059 


1.948.111 


22 


Total liabilities ■ 


2,176.652,153 

32 453,331 


1,176.558.767 

4,433.328 


386,198,761 

4.231 095 


24,986,454 

9,683,106 


378.024.316 

5,947,261 


7.235.698 
2,986.228 


102,053.640 

3,945 241 


101,594,518 


23 


Accounis payable 


1.227.072 


2d 


Mortgages, notes, and bonds pavable m less than one year 


109,736,478 


30 464.557 


43493.090 


5,739.035 


4,087 908 


418.888 


13,560.166 


11-972.932 


25 


Other current liabilities 


1 313,114,652 


999.971301 


251624 791 


3,897,656 


52,253 146 


563070 


3.353.209 


1.461.479 


26 


Loans trom stockholders 


8,518948 


1 481.766 


1.068 985 


110,806 


655,071 


120-253 


4195,135 


686.682 


27 




137,093.071 


17112293 


53 430.604 


1 439,813 


5,681,895 


625 287 


49,237,698 


9.565.481 


28 


Olher liabilities 


322 588161 


43,714.946 


9.431.582 


528757 


258 504075 


461958 


6,008.650 


3.937.993 


29 


Capiiai stock 


56.891 586 


17691 137 


5.424.049 


717,156 


5.306.550 


551 201 


9,863.194 


17.338.299 


30 




112,307 527 


27 121.097 


5.240177 


1,698.787 


11.852,315 


572.884 


6,973.816 


58.846.451 


31 


Retained earnings, appropriated 


14 646 463 


5,099 342 


2 900,551 


23,914 


5508,042 


41669 


248.560 


924.395 


32 


Retained earnings. unapprop'Bled 


73 838 999 


29,917 904 


9687.642 


1328,662 


28 570,892 


1,010,234 


5,735,126 


-2.411.471 


33 


Less Cost ol treasury stock , 


4 537 073 


448 904 


233 805 


171 238 


542,740 


1 1 5 994 


1,067,407 


1956.985 


34 


Total receipts 


303,198.775 


90,485,545 


45.373,990 


5.512.539 


120.800.420 


6.969.625 


25.713.629 


6.343.027 


35 


Business receipts 

Interest on Government obligations 


149 :ij^ 19^ 


10 369 ^99 


17 249.661 


2.600.417 


98.299.376 


6 697.331 


13,128.075 


660.331 


36 


Umled Slates 


8,117,135 


5,964 785 


1.163.354 


225.008 


517.921 


26,401 


28,085 


191.581 


37 


Stale and local 


5,373,023 


3,943,230 


61,806 


37.508 


1.252,320 


5.723 


19,978 


52.456 


3B 


Olher interest 


112,856.912 


66,522457 


25.476.716 


635.647 


15.526127 


97.226 


1.091.565 


3.507.174 


39 


Renls 


10,704,462 


1 298,708 


303.351 


26.204 


1.310,269 


30,314 


7225,199 


510.41- 


40 


Rovailies 


521 705 


7,304 


6153 


4.236 


23.655 


CI 


234,525 


245.485 


41 


Nel short-term capital gam reduced by nei long-term capital loss 


88 534 


17 538 


8.045 


14.404 


7504 


436 


21 941 


18.666 


42 


Nel long-term capital gam reduced by net short-term capital loss 


1 741,419 


153130 


169.356 


30.572 


189.427 


ra,770 


606,352 


579.810 


43 


Nel gam, noncapital assets , . . 


4,333 208 
4528,863 


177 340 
261 946 


97.638 
68,458 


1.620.719 
66.899 


73.170 
2.049.418 


2.575 
20.741 


2,320,327 
100,341 


41.439 


44 


Dividends received Irom domestic corporations ... 


1.941.060 


45 


Dividends received kom loreign corporations 


202.031 


62 736 


13 623 


2.446 


26.522 


Cl 


2,976 


86.973 


46 


Other receipts 


5,526,293 


1 686,572 


756,627 


249 479 


1 524711 


70 006 


934 265 


305633 




Total rfcriiirtmn^ 


286.399.S99 

82502,672 


83,730,992 

2,882 832 


44.117.262 

1 1 497 956 


5.349.311 
652.357 


115.878.145 

60739 657 


6.592.799 

1.907.341 


25,486,897 
4.590.172 


5.244.493 


46 


Cost ot sales and otwralions 


332,157 


49 


Compensalion of otitcers 


7 689,524 


3,297 520 


803.117 


528,390 


532.293 


1014,466 


1.337,010 


166-728 


50 


Repairs 


1,220 456 


323,647 


130.121 


11 739 


49.166 


16.291 


664.228 


25.265 


51 


Bad debIs 


5,536,639 


3,048 785 


1.587 065 


34,434 


246,929 


50 980 


184.648 


363.798 


52 


Rem paid of> business piopeny 


3,765,501 


1,370 066 


389,245 


244 148 


754 191 


162 461 


760.203 


65.167 


53 


Taxes paid 


8,314,013 


1.871,829 


692,814 


158,294 


2,701,025 


179.932 


2.512.745 


197.374 


54 


Interest paid 


82,041,318 


50,996,029 


21,825,451 


754,802 


1,651,897 


82.201 


4.591.395 


2.139.543 


55 


Conlrrbulions or gifts 


127 972 


66872 


17 262 


2,652 


14.065 


5.153 


15.633 


6.295 


55 


Amortization 


75.394 


23.314 


9,665 


3,767 


10.243 


5.674 


18.302 


4,429 


57 


Depreciation 


6,423.469 


2 191 419 


612291 


62,735 


923,811 


102.606 


2.375.939 


154.666 


58 


Depletion 


216 190 


4778 


1,027 


607 


11,643 


C) 


146 165 


51.481 


59 


Advertising . 


2 241.960 


728.310 


536,468 


37,773 


397,310 


67,602 


454.347 


16.150 


60 


Pension, prolitshaiing stocli bonus and annuity plans 


2 078 053 


783649 


181.627 


60,710 


639,874 


113 891 


77.873 


20.429 


61 


Employee benefit programs 


771 221 


338,744 


61.069 


34,172 


212815 


43.344 


55.189 


5.886 


62 


Net loss noncapilal assels 


678 188 


344,905 


107.119 


9978 


23.663 


2,471 


146.929 


43.123 


63 


Ottier deductions 


82 717 329 


15468,293 


5642,945 


2 752,554 


46.769 343 


2916,077 


7,556119 


1609.998 


64 


Total receipts less total deductions 


16,798.876 


6,754,553 


1,256 728 


163,228 


4.922 275 


376,826 


226 732 


3.098.534 


65 


Conslnictive taxable income Irom related foreign corporations 


78,303 


23,444 


CI 


C) 


7.041 


(-) 


357 


29.854 


66 


Net income (less delicil) lime 6fl plus 65 mint]s 371 


11,504 156 


2,834 767 


1207 268 


126,752 


3,676,996 


375,332 


207,111 


3.075.930 


67 


Net income 


17,631845 


3 632,846 


1.885,326 


341 70O 


5,253,579 


501,897 


2,549.035 


3.667.462 


68 


Dedcil 


6 327 689 


798.079 


679.056 


214,948 


t 576.583 


126.565 


2 341.924 


591.532 


69 


Income subiect 10 tax 


12 594 289 


3 403.262 


t. 745.246 


267 206 


4 325,209 


382 595 


1.916.051 


554.719 


70 


Income lax total 


5 570,370 


1578.659 


801.604 


122.067 


2,056,474 


148,733 


657.182 


205.651 


71 


Normal tax surtax, and alternative lax 


5,496189 


1.548,111 


767.447 


121,892 


2053,290 


149,519 


652.61 1 


204.318 


7? 


lax Irom recomputing prior year investment credit 


12120 


5 106 


1.412 


175 


3,141 


205 


1.415 


666 


73 


Tax from recomputing prioi year work incentive (WIN) credit 


23 


3 


(■) 


— 


C) 


— 


C) 


— 


74 


Additional lax lor tax preferences 


62,039 


25 439 


32733 


fl 


39 


t-) 


3152 


667 


75 


Foreign lax credit 
Investment credrt 


702,783 


520970 


26.045 


1,833 


113910 


5,264 


1496 


33.265 


76 


161,083 


94,390 


17.073 


3,220 


23.758 


2.667 


16.803 


3.152 


77 


Work incentive (WIN) credit 
Distributions to slocknoloeis 


295 


134 


12 


C) 


109 


C) 


CI 


CI 


78 


Casn and property ei'.epl own stock 


8661214 


2 590 453 


484 187 


75 095 


1 309 999 


95 599 


565 415 


3 540.476 


79 


Corporation s own stock 


495,016 


255756 


28 811 


" 


18 100 


C 


12.585 


171279 



Footnoie at end ol table See text for ' Explanation ol Terms and ' Description ol the Sample and Limitations Ol the Data 



Corporation Returns/ 1974 



27 



RETURNS OF ACTIVE CORPORATIONS 

Table 2.— Balance Sheets and Income Statements, by Major Industry— Continued 





(All tiguies are^ esliniales tidse-a on samples— money amounls are in ihousands of cJollafs) 












l»m 


Maior industry— Continued 




Services 








Hotels 






Auto repair. 


Amusement 




Nature of 

business 

not allocable 






Total 


and other 


Personal 


Business 


miscellaneous 


and 


Other 






services 


lodging 


services 


services 


repair 


recreation 


services 








places 






services 


services 








Number ol returns, lotat 


(61) 


(621 


(631 


1641 


(651 


(661 


(671 


(681 


1 


388.832 


18.236 


38.272 


106.484 


49.122 


35.112 


141.606 


2.842 


2 


With net income 


221.490 
84.979.681 


9.253 
12.763,784 


22.164 
4,927.054 


56.369 
26.013.120 


30.183 
9,612.488 


17.409 
15.582.866 


86.112 
16.080.369 


2.202 


3 


Total assets 


584.443 


4 


Cash 


6399 667 


439.0b2 


487 068 


2 194 302 


618 655 


984 385 


1 676 195 


38 866 


s 


Notes and accounts recpivante 


14.036.481 


740 012 


869 718 


6 555 193 


1 317 298 


1 481 281 


3 072 989 


92401 


6 


Less Allowance lor bad debts 


419.305 


29414 


26314 


145 539 


32 647 


51891 


133 500 


1.061 


7 


InvenlOries 

Investments rn Government obligaiions 


4 229.163 


208555 


433.269 


1 204 358 


749.577 


1025 556 


607.648 


84.155 


e 


United Slates 


451,290 


8.694 


10058 


231.678 


17 352 


68 368 


115140 


Cl 


9 


State and local 


411.655 


(■) 


C) 


295475 


CI 


36 192 


30.652 


Cl 


10 


Ottier current assels 


4067,269 


348 506 


189.530 


1.465.532 


288 293 


1 052 030 


723.378 


50.061 


II 


Loans lo stockholders 


683.566 


82 050 


80.249 


242 059 


75 225 


103 423 


300 560 


Cl 


ij 


Mortgage and real estate loans 


1257 101 


199.647 


19196 


319.082 


53 221 


560 122 


105.833 


Cl 


13 


Other investments 


9727.766 


1459 607 


350 138 


3.833 1 79 


310519 


2153126 


1621 199 


112 428 


M 


Oepreciabie assets 


56-133.311 


11.226 144 


3.880.769 


13 382.154 


8 862 457 


10 122 661 


6 959.126 


214 146 


15 


Less Accumulated depreciation 


22.629.464 


3 757 449 


2096.867 


6.064.044 


3 377 543 


4 496 576 


2.836.985 


80 280 


16 


Depieiable assets 


104 841 


13.898 


CI 


18 701 


CI 


CI 


61067 


Cl 


17 


Less Accumulated depletion 


16 339 


(•) 


CI 


5723 


— 


CI 


1.751 


Cl 


18 


Land 


4 509431 


1.291.593 


246.950 


663.401 


343 947 


1 250.613 


712 927 


31.807 


19 


Intangible assets (amorlirablel 


1 304 315 


115430 


95.410 


275 442 


40 013 


592.673 


185 347 


5,674 


JO 


Less Accumulated amorti:alion 


497 734 


28 608 


31612 


97.235 


5.883 


266 670 


47 726 


1,844 


21 


Other assels 


J 726 665 


434213 


385 660 


t 645 115 


348.265 


985 342 


928 070 


13 644 


22 


Total liabilities 


84.979.681 


12.763.784 


4.927.054 


26.013.120 


9,613,488 


15.582.866 


18.080.369 
1 505.949 


584.443 
74.420 


23 


Accounts payable 


7 726601 


616.210 


449,032 


3 195.166 


841.560 


1.118.684 


24 


Mortgages notes and bonds payable m less mar. one year 


11201.647 


1.209.401 


443,971 


4 201598 


2.081.904 


1.669.603 


1.595.170 


55.806 


25 


Other current liabilities 


7214.148 


S42 912 


347 256 


2.814.951 


416565 


1533.758 


1 558 706 


46450 


26 


Loans trom stockholders 


3260 063 


642 021 


233 979 


797 813 


326.522 


62S100 


634.628 


16.639 


27 


Mortgages notes, and bonds payable m one year or morf 


25 835.661 


6 417021 


1063 012 


5735.075 


3.295.760 


4,558.080 


4766.713 


118.490 


2S 


Other liabrlities 


4516534 


485131 


205,169 


1 535 030 


434.286 


970,772 


886.146 


15.397 


29 


Capital Slock 


/.992.473 


1.249 730 


715.605 


2 329 154 


682 542 


1 469,656 


1.545 786 


61.861 


30 


Paid-in or capital surplus 


9 395.409 


1273.137 


210.802 


3.212.875 


373515 


2 260 399 


2 064.681 


94.224 


31 


Retained earnings appropriated 


320.519 


14.695 


21920 


85 743 


30.615 


60216 


107 330 


C! 


32 


Retained earnings, unappropriated 


8698.671 


498.612 


1380159 


2 484 753 


1 219.325 


1 504 110 


1.611 712 


112.711 


33 


Less Cost ot treasury slock 


1 182.045 


185066 


143.851 


379 038 


90.106 


187512 


196 452 


C) 


3.1 


Total receipts 


1IS.S89.142 


9.138.652 


8.322.079 


35.070.238 


12,232,358 


15.550.874 


35.274.941 


926,337 


35 


Business receipts 

Interest on Government obligations 


110.497.541 


8.570.009 


8127 720 


33 336 080 


1 1 698 020 


14 246010 


34 519.702 


896.930 


36 


united Stales 


39433 


3.020 


1.250 


16428 


1.297 


5813 


11625 


Cl 


37 


State and local 


30 082 


931 


2.370 


17493 


CI 


2935 


6 201 


Cl 


3B 


Other inlerost 


618.591 


85.664 


28152 


330 291 


65.116 


164,200 


145.168 


10.011 


39 


Renis 


975.076 


127 845 


26.288 


328.535 


168.689 


196 621 


128 098 


4.634 


40 


Royalties 


341.715 


11.170 


13.358 


17.491 


CI 


268.385 


9.758 


Cl 


41 


Net sho.t-term capital gam reduced by net long-term capital toss 


10.227 


2.039 


196 


4.956 


1 720 


280 


1.036 


Cl 


42 


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


299.171 


65.969 


17.095 


85957 


21.867 


69,322 


38 961 


Cl 


43 


Nel gain noncapital assets 


290.766 


16.750 


19.110 


93854 


98238 


34 271 


28 543 


Cl 


44 


Dividends received trom domestic corporations 


127.260 


15.952 


4.752 


61604 


4 142 


28,253 


12 557 


Cl 


45 


Divdends received trom loreign corporations 


63217 


CI 


CI 


22646 


CI 


34519 


1232 


Cl 


46 


Other rrrceipts 


2 096 063 


238.305 


80873 


754 901 


149 659 


500 265 


372 060 


7 1^6 


47 


Total deductions ,...,,,.... 


1 13.094.392 

57 418.696 


9.239.785 
4408.016 


B.002.124 
4253.833 


34,269.120 

19 302 575 


11.937.767 
6.262.457 


15.074.402 

7 960 519 


34.571.194 

15231298 


896,780 


48 


Cost ol sales and operations 


601.298 


49 


Compensation ot olticers 


11465 876 


187.859 


555.865 


2186753 


719.528 


585 612 


7 230.259 


49.727 


50 


Repairs 


1 157.677 


219.777 


109.609 


252.778 


198.892 


208 449 


168172 


6.319 


51 


Bad debts 


471232 


47.324 


38.003 


182.332 


45,869 


47717 


109 987 


1.502 


52 


Rent paid on business propedy 


4.429.136 


571248 


374345 


1073.606 


450 832 


640 521 


1 318.584 


19.735 


53 


Taies paid 


3.889.067 


516.879 


327 762 


1003.355 


402802 


553 918 


1084 371 


19.897 


54 


Interest paid 


3 221389 


664.606 


124.614 


886.193 


508,728 


511,681 


525.567 


13.643 


55 


Contributions or gills 


40 037 


1.779 


4.344 


11 950 


1,823 


10305 


9.836 


274 


56 


Amortisation 


91 352 


4.242 


5.271 


31 561 


1,802 


40,323 


8153 


719 


57 


Depreciation 


6 160 689 


644.092 


378614 


1 753 378 


1665,947 


1037 955 


660 703 


19791 


58 


Depletion 


10.608 


1331 


I'l 


2516 


CI 


1,565 


3.914 


Cl 


59 




1 496 343 


185922 


124 127 


428 710 


110506 


418,293 


228 785 


21 435 


60 


Pension, prolit-shanng. stock bonus and annuity plans 


1.926.781 


17 657 


51.816 


278718 


48103 


112593 


1417.692 


14.451 


61 


Employee benetil programs 


545235 


29.932 


33 460 


140.509 


48305 


51 818 


241211 


2183 


62 


Net loss noncapital assels 


128.548 


11 992 


11306 


44 465 


12,347 


27 754 


20 694 


116 


63 


Other deductions 


20 641 7C4 


1 726.929 


1 607.891 


6689 731 


1,459 826 


2 865 359 


6 291.968 


125459 


64 


Total receipts less total deductions 


2 494 750 


-101.133 


319 955 


801 118 


294 591 


476 472 


703747 


29 557 


65 


Constructive taxable income Irom related toreign corporations 


35.512 


— 


CI 


20 283 


— 


CI 


Cl 


C) 


66 


Net income (less deticit) (line 64 plus 65 minus 37i 


2.500.180 


-102.064 


319.093 


603908 


294439 


486761 


698.043 


29.599 


67 


Nel income 


4,989527 


312.451 


432.819 


1557.005 


468147 


945,234 


1.253.871 


44.845 


68 


Delicil 


2,489 347 


414515 


113 726 


753 097 


193,708 


458 473 


555 828 


15.246 


69 


Income subiect to ta« 


3,652,166 


208.949 


327 889 


1 144916 


361 144 


717,707 


891 561 


25.518 


70 


Income Ia« total 


1,431617 


85.287 


127935 


470.812 


132 257 


308,309 


307017 


9,462 


71 


Normal lax surlax and allernadve ta> 


1419876 


64 426 


127403 


466 458 


129 003 


306.919 


305667 


9,460 


72 


Tax Irom recomputing pnor year investment credit 


IC213 


344 


528 


4273 


3 250 


709 


1 109 


Cl 


73 


Ta. (rom recomputing pnor year work incentive (V\-Nl credit 


CI 


CI 


— 


CI 


CI 


— 


Cl 


- 


74 


Additional tax tor tai preterences 


1524 


517 


CI 


CI 


- 


CI 


241 


- 


75 


Foreign lar credit 


67 961 


CI 


1.951 


21.683 


Cl 


40052 


3059 


Cl 


76 


Investment credit 


161,092 


9,126 


10.929 


47273 


22,496 


44.690 


26 576 


522 


77 


(Work incentive (lAIINI credit 
Distnbulions 10 stockholders 


575 


i'l 


149 


189 


CI 


- 


119 




78 


Cash and properly except own slock 


826 292 


99 536 


67.697 


268 293 


52 130 


184 739 


153 897 


6718 


79 


Corporation s own slock 


b , J,. 




CI 


24 -92 


'3 329 


Cl 


5 444 


" 



OEsiimate isnol shown sepaiaiely because o' ifie small numOet ol sample telurns on which il was based Howevef (he data are included tn the appiop'iate lolals 
NOTE See tent lot ' Explanation of Terms" and Description of the Sample and Linmaiions of ihe Data 



28 



Corporation Returns/ 1974 



RETURNS WITH NET INCOME 



Table 3.— Balance Sheets and Income Statements, by Major Industry 

|flll hgufes are eslimaies based on samples— money arriounis afp m thousands of doliars| 



Total 
returns 
with net 
income 



Major industry 



Agriculture, 
toreslry, 

and 
fishing 



Total 
mining 



Metal 

mining 



Coal 
mrning 



Oil and gas 
exlraclion 



Number of returns with net Income . 



Casti 

Notes and accounts receivable 

Less Allowance tor bad debts 
Invenloncs 
inveslments m Govemmenl obligaMons 

United Siaies 

Stale and local 



Olher current assets 

Loans lo stockholders , , . 

Mortgage ar>d real eslate loans 
Olher inveslments 
Depreciable assets 
Less Accumulated depreciation 

Oeplelable assets 

Less Accumulated depletion 
Land 
Intangible assets (amortizable) 

Less Accumulated amortization 
Olher assets 



ToUl liabilities - 



Accounts payable - . ■ . 

Mortgage';, notes, and bonds payable in less Ihan one year 

Olher current liabilities 

Loans from slochholders 

Mortgages, notes, and bonds payable in one year or more 

Olher liabilities . 



Capital stock 
Paid-in 0' capital surplus 
Retained earnings appropriated 
Retained earnings, unappropriated 
Less Cost ol treasury stock 



Business receipts 

Interest on Government obligations 

United States 

State and local 

Other interest 

Rents 

Royalties 

Net short-term capital gam reduced by net lof>g-term capital loss 
Net long-term capital gam reduced by nel shorl-term capital loss 
Net gain, noncapital assets 
Dividends received Irom domestic corporations — 

Dividends received Irom lo'eign corporalions .,, 

Olher receipts - ■ . 

Total deductions 



Cosi ot sales and operations ... ... - 

Compensation ol olticers 

Repairs 

Sad debts 

i^ent paid on business properly 

Tanes paid . 

Interest paid 

Contributions or gitts 

AmoMizaliOn 

Depreciation 

Depletion 

Advertising 

Pension ptolit.shanng, slock bonus, and annuity plans 

Employee benefit programs 

Nel loss noncapital assets 

Other deductions 

Total receipts less total deductions 

Constructive taxable income Irom related toreiqn corporations 

Net income (line 63 plus 64 minus 36) 

Income Subject to ia« 

Income tan, tolal 
Normal la«, surlax. and alternative tax 
Ta< Irom recomputing prior year investment credit 
Tax Irom recomputing prior year work mcenirve (WIN) credit 
Additional tax lor tax prelerences 

Foreign tax credit , ■ - 

Inveslmeni credit , - 

Work incentive (WIN) credit 

Distributions to slocVholders 

Cash and property except own stock 

Corooralion s own slock 



(2) 



2:i5 ie2 i?7 

836815019 
25 7^2.009 
258 627.561 

103 094,395 
92 829 612 

92 37-1,971 
5.467 424 
445 111,828 
478 676,388 
961 453,495 
378 575 585 

33,686,637 
13.053,928 
43,344,699 
6 540,014 
3,102,633 
98,470,784 

3,273,170.849 

205,713,005 
200,029,918 
1.190.1 90,942 
17.910.300 
392,130.139 
375 231,397 

187,837,802 
214,719.595 

20.984.230 
483.626,551 

15,203,030 

2,646,541,904 



7,387 263 
4 120.605 
103,554.324 
15 137 789 
4359 359 

198 167 
7,304 617 
4,778 573 

12,867 825 
7,305,578 

23,276,744 

2.474.821,088 

1,770,845,613 
42 246,046 
19,789,386 
9,150 793 
28,742 367 

62 3 J4 430 
99.831,695 

1 189.354 
593.694 

6-1 699.627 
16,646,251 
20 252 11'^ 
20,853 'l^l 
'1,759 407 
779,117 
303 107 498 

171,720,616 

3 566,103 

171 166,224 

143 979.974 

66 077,426 

6^ 585,499 

156.256 

418 

335 253 

20.752,819 

4,221,237 

7,795 

45,506,183 

2 650,651 



3t,500 
11,400.747 



31,018 

336 026 
150,977 
115,261 
973.664 
6,766,820 
3 112,800 

72,671 
18 649 
2,472,064 
29,248 
6,623 
4 1 7 652 

1t.400.747 

642 713 
1,569,336 

482,990 

440,405 
2,619 136 

436,706 

2,062,367 
672 426 
57,803 

2,659,415 
242,552 

17.029.180 



%935 

79.875 
30.366 

6,121 
202,757 
70 177 
21 752 
1,502 
367,742 

15,709.197 

11 473053 
592 297 
305,780 
20,307 
334,661 

368,668 

339 677 

6,145 

2 944 

603225 
13,545 
36 634 

70,695 

20.596 

6 884 

1 513,686 

1,319,983 

1 319 161 

875,563 

335.060 

332,826 

2,160 



i,osy 

d2,57fi 



8.931 

40,763.606 

2 n-1 572 

10 396 551 

43 379 

2 741 272 

260 995 
255 696 

1.604.699 
135,646 
196.752 

6.132,334 
20 337 735 

8.956,461 

4 804,695 

2,159 105 

616,814 

729,207 

261,867 

1,559 248 

40.763.606 

2,751 751 
1,790 661 
9,351,150 
248.562 
5,527 121 
1,911,642 

1,976 436 

4,864,058 

712 314 

11,943,681 

313 650 

61,838,820 

60,103, 33S 



309.196 
108,609 
189,386 

2,520 
337,929 
89 080 
155.010 
101 610 
413,559 

35,459.761 

20 939,209 
354, R52 
381,240 
34.602 
215 455 

854 254 

574,939 

17.857 

6,365 

1,444,396 

7 750,135 

29 309 

206 169 

135.936 

9 622 

2 505 420 

25 379 059 

34.679 

26 404 7fi6 



2,502.672 
3 842 931 
1 682.142 

1.176 367 

375,440 
44.976 
43705 

29,375 
749 250 

8.198.202 

396 290 
131 916 
410039 



538,559 
1,682 272 

CI 

3.328 962 
27 356 

4,452.253 

4 1 6'? 5 " 
4 962 



CI 



65,624 
3.340 
7,662 



28 855 
2.064 
43,203 
66.374 
37 725 

3.925.282 

2,733,647 

15,577 

28,465 

966 

13,267 

166,307 
87,758 
3 745 
3 692 

220,557 

247,679 

1 461 

58 089 

It, 949 

1*1 

331,934 

526,971 
C) 

556,306 

423,040 
211,659 
197,667 



64 315 
19 463 



7,346,323 

694 100 

1 282 041 

6 451 

315,865 



410 636 

47,510 

10,590 

1016723 

4 524 726 

1 830,642 

258,681 

59,776 
116 545 
110 741 

20,268 
320,193 



573 164 
586,745 
910,868 
75,339 

1 188,622 
317 067 

313947 
624 272 
103,732 

2 724 452 

71885 

9.187.123 



2.146 
3,382 
73 986 

55,956 
7 9"'9 



64 618 
19,781 
50 372 



5,329,641 

97,653 

113,108 

6,977 

89.708 

310 981 

157 662 

7 291 

635 

400 936 

461 995 

3 023 

47 331 

77 381 

3 743 

576,373 

1502,686 

CI 
1,501,386 

1 224.960 

581 629 
571,409 



7 690 803 
52 144 



19,902,246 

802 726 

7 637.570 

22,265 

1 295,026 

142 592 

52,056 

754.3/3 
40 505 

155 919 
1,958779 
e 137 229 
3437 173 

3,129 581 

t 646 643 

175 500 

566,113 

209,245 
371,601 

19.902.246 

1 374 490 
866,309 

7,736.205 
103.378 

2126871 
667,968 

729,077 
2,207 001 

549,324 
3 624 112 

102489 

43,462.577 



10,272 

3 701 

120.483 

28.196 
154 798 

497 

214 998 
46,607 
55 951 
12 683 

260 599 

19,628,379 

10,215,451 
157,802 
95.681 
14.922 
79,008 

247,957 

213,914 

4.478 

1,174 

529,356 
6,857 001 
11,458 
64,089 
25,413 
4,716 
1 105,959 

23 834,198 

C) 

25 832.392 

23 494.209 
11259,126 
11248 094 



10.867,032 
36,695 



7 139 475 
CI 



Footnolo at end ol table See texl lor Explanation ol Terms and Description ol the Sampip and Limilations ol the Data ■ 



29 



Corporation Returns/1974 



RETURNS WITH NET INCOME 

Table 3.— Balance Sheets and Income Statements, by Major Industry— Continued 

[All ligures are esdmates based on samples— money amcunis are m thousarids ol iJolidrs| 





Item 


Major industry— Continued 






Construction 




Manutactunng 






General 




















Total 


building con- 


Heavy con- 


Special 


Total 
manufaclunng 


Food and 


Tobacco 


Textile milt 
products 


Apparel and 






construction 


tractors and 
operative 


struction 
contractors 


trade 
contractors 


kindred 
products 


manu- 
factures 


other leitile 
products 








builders 


















Number of returns with net income 


19) 


(91 


(10) 


111) 


112) 


113) 


(14) 


(IS) 


(16) 




106.B74 


38.621 


9.302 


58.951 


137.B43 


10.468 


60 


3.539 


9.665 


2 


Total assets 


48.554.403 


21.495.614 


11.738.236 


15.320.353 


783.833.647 


60.148.520 


13.775.664 


13.163.485 


10.443.273 


3 


Cash 


4 869 446 


2 065,436 


1 123 724 


1,680,264 


24 141,416 


2 538 967 


155 093 


556 949 


716892 


4 


Notes an<] accounts receivable 


15 119,791 


5 898,151 


3 549 577 


5672,063 


175,667,016 


12051 178 


1252899 


3,228,851 


3 174523 


5 


Less Allowance lor bad debts 


126,451 


24,973 


38 573 


62 905 


3967,772 


211951 


CI 


49 377 


69359 


6 


Investments in Government obligations 


7 135985 


4 031,204 


743,165 


2 361616 


149,699,070 


13901043 


3 745 730 


3 837 525 


3 560 919 


7 


United Slates 


252765 


106102 


76881 


69 782 


7898,058 


183.489 


C) 


103 565 


39 495 


S 


State and local 


160 920 


65,898 


62 777 


32 245 


2257,793 


244 832 


CI 


22613 


35,663 


5 


Oilier current assets 


4 362 356 


2 659 703 


757 840 


944,813 


28,944 604 


1985.71' 


122 032 


235712 


354 388 


10 


Loans to slochtiolders 


409,289 


196 980 


50118 


160191 


1 476 704 


200,105 


CI 


19 343 


46 735 


n 


Mortgage and real estaii? loans 


364,484 


272,411 


38310 


53,763 


2,166,835 


123,998 


CI 


3,556 


8,525 


12 


Other investments 


3 158,591 


1 465,626 


857,959 


815006 


115 920 899 


8850,582 


4,935,794 


828827 


852 820 


13 


Depreciable assets 


17 706,612 


4,929,706 


7354,252 


5.424.654 


423 399 385 


31,289 003 


3,237,340 


9,268,270 


2 456 734 


14 


Less Accumulated deprecation 


8716,965 


2 109 179 


3 905,699 


2702-087 


208 987,140 


14,375 311 


728,053 


5,233 670 


1 171 078 


15 


Depletable assets 


81888 


10,168 


62,248 


9472 


26,551,088 


38 168 


C) 


C) 


CI 


16 


Less Accumulated depletion 


21,693 


2 817 


16 590 


2.286 


9942,924 


(*I 




CI 


CI 


17 


Land 


1 670 700 


996 949 


344 166 


329.585 


12,693,217 


1,144,769 


145 132 


119,597 


71 431 


18 


Intangible assets lamortizablel 


75,516 


41,969 


15,064 


18 493 


4560,760 


154 751 


CI 


9189 


30372 


19 


Less Accumulated amodiration 


16777 


5579 


4799 


6399 


1893,787 


38 709 


CI 


2251 


7,945 


20 


Other assets 


2,065,946 


876,057 


667,826 


522063 


33246,425 


2,075563 


596,317 


213,461 


340.272 


21 


Total llabimiea 


<«.5S4.403 


21,495.814 


11.738.236 


15.320.353 


783.833,647 


60,148,520 


13,775,664 


13.t63,485 


10.443.273 


22 


Accounts payable 


10 064 997 


4 960 332 


1 982 937 


3 121 728 


96575,854 


7315 198 


1 002 386 


1 422,209 


1 943 698 


23 


Mortgages notes and bonds payable in less than one year 


6 107,327 


2 767 482 


935 385 


1 384 460 


58 559 097 


4 910 468 


2,202 548 


1 153 902 


1 100,335 


24 


Other current liabilities 


6 149 675 


2693331 


1,392,098 


2 064 246 


64 926,834 


5133,085 


811015 


889,688 


B79 609 


25 


Loans trom stocltholders 


945 460 


379.372 


127,450 


438,638 


4 207,772 


740 329 


C) 


67,443 


102 746 


26 


Mortgages notes and bonds payable in one vear or more 


6 254 232 


2,956,978 


1,864 906 


1 432348 


129 761 143 


9,623 061 


2 686 556 


1,811,644 


1223.876 


27 


Other liabilities 


5 129430 


2 715206 


1,005,219 


1 409,005 


46,604 596 


2,758,107 


516918 


259,098 


161.315 


26 


Capital stock 


3,000 587 


1026 023 


740.850 


1233 714 


63 521,557 


5 025,862 


959 990 


1 109559 


850.955 


29 


Paid-tn or capital surplus 


1 701 583 


715641 


630,042 


355 900 


71 968367 


5,232 203 


1 776 905 


783,452 


696.632 


30 


Hetarned earnings appropriated 


179 703 


46,416 


48 145 


85 142 


5 343 309 


350775 


CI 


30 250 


59.312 


31 


Retained earnings unappropnalea 


10625 too 


3,377844 


3 162 759 


4064497 


248837,552 


19 690 773 


3 663 207 


5 781822 


3,545,387 


32 


Less Cosi 01 Ireasurv stocK 


603 691 


162811 


171555 


269 325 


6472,434 


631341 


CI 


145 582 


122,792 


33 


Total receipts 


102,197.793 


42.042.566 


2t.70t.544 


38.453.683 


1.170.736,656 


136,382,474 


12,976.935 


23.389.421 


23.792.069 


34 


Business receipts 

Interest on Government obligations 


99 950 790 


40 955356 


20 989 868 


38 005 566 


1 130 260,696 


134175,595 


12 577,436 


23 060 710 


23,525,316 


35 


United Stales 


18 666 


8 461 


5400 


4,805 


572,418 


18,215 


CI 


7 001 


2,133 


36 


Stale and local 


14 173 


6,250 


4 494 


3429 


249.671 


15,872 


(•) 


1.227 


2.534 


37 


Other interest 


408 457 


224,327 


104,222 


79 908 


6,806,382 


525,194 


91,426 


60.045 


57.604 


36 


Rents - . 


473972 
8,303 


289,446 
898 


122029 
4,034 


62,497 
3,371 


2977,052 
3,067,931 


181,636 
1 59.844 


27,318 
(■) 


22.040 
16.617 


19.084 


39 




26,622 


40 


Net short term caprtal gam reduced by nel long term 




















capital loss 


4692 


2.594 


1,817 


281 


79,902 


12,395 


C) 


C) 


CI 


41 


Net long term capital gam reduced by net short lerm 






















capital loss 


IBt 127 


95.210 


49,311 


36,606 


3,935,642 


86,042 


C) 


47,935 


4,488 


42 


Net gam noncapital assets 


185,308 


51,675 


92,706 


40,927 


730.061 


105,434 


20,266 


14,421 


6631 


43 


Dividends received trom domestic corporations 


26,243 


9,302 


9417 


7,524 


8,136.197 


155,142 


73,292 


33,899 


15,274 


44 


Dividends received trom loreign corporalions 


50,731 


20 835 


27,385 


l"l 


6.573.963 


276,741 


CI 


7,600 


1 326 


45 


Olher receipts 


875331 


378212 


290 861 


206,258 


7 346.541 


670 364 


122579 


117,293 


130,722 


46 


Total deductions 


98.300.206 


40.678.127 


20.691.122 


36.930.957 


1.095,459,095 


130.462,027 


11.784.210 


22,173,982 


22,742,366 


47 


Cost ol sales and operations 


80 267814 


05 238,488 


16,549 359 


28,479,967 


839 141,347 


105473.867 


7649.479 


17 797 448 


17,851,477 


46 


Compensation 01 oflicers 


3521412 


1 121,821 


463,837 


1935,754 


9,102,371 


714,194 


25.347 


267,735 


561248 


49 


Repairs 


544,616 


121091 


232 834 


190,691 


14,148,731 


1,061 553 


98.873 


210832 


42,061 


50 


Bad debts 


226 660 


59517 


35,508 


133,635 


2,219,955 


169 903 


12 254 


47,797 


66050 


51 


Rent paid on business properly 


613,308 


169,147 


160,523 


283,638 


8,845,274 


762230 


221,324 


160,036 


239,019 


52 


Taxes paid 


2088 883 


585 743 


437 593 


1 065547 


29278,018 


3 183,407 


1 181 481 


533.454 


523,256 


53 


IntcresI paid 


960,346 


420,545 


278,451 


261 349 


17514,202 


1514,431 


420 155 


342,461 


265,738 


54 


Conlnbutions or gills 


36957 


12,803 


10,319 


13,836 


645,076 


98,825 


5 456 


20,387 


16,084 


55 


Amortization 


3,682 


1,134 


1 315 


1,233 


209,900 


16,243 


CI 


2.277 


1,324 


56 


Depreciation 


1843 930 


444,757 


764,100 


635073 


28,627 883 


2,295,907 


255 822 


640 284 


205 296 


57 


Depletion 


29 049 


8329 


18,997 


1,723 


10,092 449 


10,539 


CI 


C) 


CI 


5B 


Advertising 


185 832 


74,705 


20,267 


90,860 


10,385866 


2 600,660 


485,028 


149,957 


150,579 


59 


Pension prolitsharing stock bonus and annuity plans 


645 592 


172163 


162,067 


311,342 


11 184,937 


664 888 


95983 


146,159 


123 460 


60 


Employee benefit programs 


374447 


82,124 


80,061 


212.262 


7584.392 


480,629 


100,043 


70,568 


76 537 


61 




12 584 


5,490 


2,428 


4.666 


290,578 


20,677 


CI 


3,631 


4 037 


62 


Other deductions 


6,943095 


2 160,250 


1,473 464 


3.309.381 


106,188,116 


11,394,074 


948855 


1 779,325 


2,575,683 


63 


Total receipts less total deductions 


3 897 587 


1 364 439 


1010,422 


1.522.726 


75,277 561 


5,920,447 


1 192,725 


1,215,439 


1,049,703 


64 


Constructive ta»able income Irom related foreign corporations 


41,298 


CI 


1') 


fl 


3,218,718 


172470 


C) 


3,220 


CI 


65 


Net income (line 63 plus 64 minus 361 


3,924,712 


1 381,003 


1,022,384 


1521.325 


78,246.608 


6,077,045 


1208,275 


1.217.432 


1,047.499 


66 


Income subiecl to tax 


2,945,829 


984,769 


866 342 


1.092,716 


68.892.235 


5 791,051 


1 148,720 


1 146.889 


921.803 


67 


Income lax lolal 


1 162 745 


393,745 


384 820 


404,180 


32 278.689 


2734 640 


552 597 


538.679 


415.728 


68 


Normal lax, surtax and allernalive tax 


1 175,488 


391,899 


361,060 


402,529 


31 971.630 


2728 261 


549964 


536 709 


415297 


69 


Tax Irom recomputing prior yeai investment credit 


5,810 


1,093 


3,141 


1 576 


85.328 


6,299 


2,615 


1,834 


431 


70 


Tax Irom recomputing prior year work incentive (WIN) credit 


ri 


fl 


I'l 


CI 


336 


1*1 


C) 


CI 


CI 


71 


Additional lax lor tax preterences 


1,440 


753 


619 


I'l 


221.395 


ri 


- 


CI 


- 


72 


Foreign tax credit 


55,296 


27,934 


23.027 


4,335 


8.379.785 


293719 


CI 


6.573 


4,053 


73 


Investment credit 


102,834 


21 725 


49.267 


31 842 


2 111 709 


168,862 


21 549 


41,217 


11.306 


74 


Work incentive (WIN) credit 
Oiskibutions to stockholders 


162 


l"l 


26 


ri 


5.336 


136 


CI 


167 


236 


75 


Cash and propertv except own stock 


377,493 


119.376 


94,255 


163,862 


18,212 392 


1412,937 


374,657 


201,057 


149.081 


76 


Corporations own stock 


43,941 


20.698 


13,785 


9,258 


1,517,747 


121.563 


Cl 


25,508 


28.743 



Footnote al end ot table See le«l tot Eicplanalion of Terms and Description ot the Sample and Limilationsol the Data 



30 



Corporation Returns/1974 



RETURNS WITH NET INCOME 

Table 3. — Balance Sheets and Income Statements, by Major Industry— Continued 





|AII 


figuies Aie estimates based on samples— money amounts are m thousands ol dcl'a-/ 










^_ 


llem 


Ma|or industry— Continued 




Manufacturing— Continued 




Lumber and 

wood 

products 


Furniture 
and fixtures 


Paper and 

allied 
products 


Printing and 
publishing 


Chemicals 
and allied 
products 


Petroleum 
(including 

integrated) 
and coal 
products 


Rubber and 

miscellaneous 

plastics 

products 


Leather and 
leather 
products 


Stone, clay, 
and glass 
products 




Numbtf of fetuffiB with net income 


("1 


iiei 


(191 


(20) 


(21) 


122) 


1231 


124) 


(25) 




8,087 

19,066,579 

918,553 


4.609 

4,534,982 

226,956 


2.887 
24.597.340 

738 562 


17,941 
23.325,287 

1 362 503 


6.025 
73,102.116 

1,941,599 


612 

154.916.247 

2 714 676 


4,969 
15.536.586 

550 94 7 


1,437 

2,959.246 

182.493 


5,707 


2 


Total 3BB€IS ...>.■.■...■.■•■•■•■•■•••■•■--- 


18.947,086 


1 


Casti 


702-452 


4 


Notes and accounts recetvable 


?,596,e30 


1 146.849 


3 466 265 


5 082 91 1 


14031.812 


28 615 243 


3 770 043 


773 341 


3,383,640 


'j 


Less Allowance lor Dad debis 


44746 


26,203 


84 833 


279 642 


265 961 


298218 


55 656 


12 248 


85083 


6 


Inventories 

Investments in Goveinmeni obligations 


3,082 240 


1412992 


4 108451 


3 029,013 


14294652 


10 561 783 


3695519 


926 909 


3 269-576 


7 


Uniled Slates 


56,933 


6,586 


274 475 


262 538 


259 381 


2 569 564 


40 863 


C) 


54-384 


e 


Slate and local 


10517 


14,239 


45 673 


162 253 


139342 


CI 


59169 


C) 


8 738 


9 


Olhe( curieni assels 


615939 


112 329 


610.455 


1212971 


2 055 838 


6713861 


196 903 


68.812 


580-993 


10 


Loans lo slochhoideis 


24 708 


19,396 


26,636 


99,480 


78 866 


165 781 


75,839 


11,491 


28.667 


n 


Mortgage and real esiaie loans 


759,614 


2,415 


14 834 


64 660 


22753 


90 471 


33 205 


CI 


13.033 


12 


Olher invesimenis 


t 760,211 


288,180 


2894.883 


3 084 310 


11,946,831 


36 505 141 


1.514509 


418.530 


2321.502 


13 


Depreciable assels 


It 345,650 


2,022 540 


19,636 792 


1 1 683 959 


48835.785 


82 313 568 


8 986,526 


905.264 


14,867813 


M 


Less AccymulateO depreciation 


4.663.824 


900,234 


9 374 288 


5532560 


24,136389 


39 640 920 


3929447 


458 087 


7289,748 


IS 


Deo'eiable assets 


1,857,502 


I'l 


1264,027 


124 197 


531 119 


21.182 896 


C) 


CI 


221,897 


16 


Less Accomuiaied deplelion 


47.489 


fl 


268 987 


C) 


160 142 


8,905.131 


C) 


CI 


49,365 


17 


Land 


357,776 


73 108 


715 276 


563 285 


947125 


4,294 221 


158 098 


27 053 


397,890 


18 


Intangible assets (amorlizable) 


28,814 


24,907 


45267 


500 465 


474368 


1.682 769 


40,572 


1.065 


41.194 


19 


Less Accumulated amortizalion 


12.120 


5833 


18.453 


61 159 


134 031 


1.130772 


18412 


531 


10094 


20 


Olher assels 


519471 


116 752 


482.305 


1956,222 


2239168 


5 314 898 


419520 


102 201 


489597 


?t 


Total Itabiltties ■ • ■ • ■ 


19.066,579 

1,490.045 


4,534.982 

519140 


24.597.340 
2,158 679 


23,325.287 

2036.848 


73.102.116 

7 696 144 


154.916.247 

26 434 106 


15.538.586 

1 556 857 


2,959,248 
365.792 


16,947.066 


22 


Accounts payable 


1 770,666 


23 


Mortgages, noles and bonds payable .n less Ihan one yea' 


1,306,786 


397 758 


888.478 


1 197 583 


2 890 843 


3 032 145 


1092 063 


263.358 


646493 


24 


Olfier correnl liabiiiltes 


1.654.322 


308,332 


2.182 242 


2 330 022 


6424717 


8729 852 


1,663 430 


206.434 


1,276,020 


25 




140.065 


76 185 


70205 


227 502 


526 888 


175 574 


144.251 


34 063 


143.569 


26 


Mortgages, notes and bonds payable m less lhan one year 


3.749.097 


635520 


5.030.920 


3 216 308 


14.135,690 


19331 767 


3,540.707 


366052 


3,711,616 


27 


Oltier habititiei 


1.450.803 


100 808 


1.144,837 


1589314 


2.707708 


15 393 411 


433.150 


75 799 


936,871 


28 


Capital sioch 

Paid m or capital surplus 


1.424.356 


570,161 


2,547.460 


1.954 461 


6.412086 


11 427629 


798 504 


379317 


1.908.963 


29 


2.151 808 


227 300 


2,264476 


1.632 272 


7 739815 


17,592 980 


1 307.275 


230 982 


1.626,435 


30 


Retained earnings, appropfialed 


107 406 


19,347 


44 927 


126.530 


216152 


2,217 188 


41686 


C) 


152.281 


31 


Retained earnings, unappropriated 


5,814,594 


1 727,124 


8,499.778 


9,384 311 


25,023 778 


51497 373 


4 973 981 


1 040 1 14 


6860944 


32 


Less Cost of treasury stock 


222.705 


46 693 


234 662 


369,864 


671 705 


915 798 


213 328 


44 612 


286772 


33 


Tola! receipts 


24.217.523 


8,526.742 


34.317.052 


33.490.075 


94,083.306 


272.323.700 


22.994.911 


5.236.767 


23.591.601 


34 


Rii^inps<; fPCPinls 


22091.039 


8 410,355 


33,062.878 


32 401952 


90 471 953 


258 686 486 


22 515 252 


5143,532 


22 996.737 




Interest on Government Qbligalions 




35 
36 


United Siatfts ,.....,... 


6.657 
540 


812 
629 


10,794 
12,095 


33015 
W 374 


18 296 
17,626 


212 155 
11,051 


3,472 
2,867 


608 
214 


4.059 


Slate and local ,, . , . . , . . 


2.138 


37 


Ottier inlerest . 


214.916 
45.425 
16,513 


18 148 
8,590 
8 396 


153 697 
34,960 
95 187 


221 591 
108 434 
76,997 


553-694 
145.596 
560.159 


1 459 892 
917 601 
296 601 


85.176 
37 406 
43293 


21,800 
10581 
2 607 


109.303 


38 




42 809 


39 


Royallies 


75 404 


40 


Net short-term capital gam reduced by nel long-term 






















capital loss 


1 574 


fl 


CI 


763 


3817 


C) 


CI 


I'l 


525 


41 


Nel longlerm capital gam reduced by net short-term 






















capital loss 
Nel gam, noncapital assels 
Dividends received Irom domestic corporations 


1.383,203 


6148 


576,179 


140 343 


293 666 


235017 


18 665 


3,601 


95316 


42 


56,073 


9.433 


16 860 


35 727 


62 146 


94 823 


11552 


595 


22761 


43 


166,548 


1,500 


70,353 


55 766 


383.787 


5 994 148 


17 604 


12112 


39374 


44 


Dividends received Irom loreign corporations 


51,391 


3,580 


151 888 


57,759 


902771 


2 867 405 


85 502 


C) 


64016 


45 


Oltier receipts - 


183544 
22,370,751 

16060.531 


61,119 
8.095,268 

6043,984 


131,706 
31.168.041 
22,543,828 


346 31 J 
30.627,2% 

20.789,661 


669,595 
85.314.865 
58 473 969 


1 513599 
253.066,681 

215 516 227 


173 961 
21.982,036 

15 665 542 


40 544 
4,985,575 
3,752.356 


139 159 


46 
47 


Total deductions . . , 


22.375,206 


Cosi ol sales and operations 


15,567.222 


48 


li^ompensation ol oHicers 


316.096 


199,459 


263.987 


907 763 


595.010 


175 375 


324 519 


95.779 


362.219 


49 
50 
51 

52 


244 710 
45,973 
208,213 


37,636 
28,099 
101,885 


763,076 
51895 
255 589 


177577 
203635 
445 637 


1 576,271 
171.602 
848.217 


1924 158 

227 258 

1,563 480 


304,713 
64 114 
301.597 


35 431 

12714 
95 593 


624 450 


RtH Hohit 


86.580 




226.465 


Taxes paid 
Imeresl paid 
Contributions or gills 
Amonnalion 


622.634 


221.057 


842594 


979,078 


1.941,674 


6,100 467 


670 172 


127 181 


685,208 


53 


496,937 


106.716 


460.033 


413700 


1,313.075 


3094 110 


461.435 


76.867 


396 145 


54 


10,570 


5.018 


30,908 


34449 


76,481 


72015 


7992 


3 990 


15 932 


55 


5,523 


1 029 


11.156 


9113 


23.273 


20 186 


3 918 


508 


6180 


56 


Depreciation 

Depletion ., 

Advertising 

Pension prolit-sharinq stoci" bonus, and annuily plans 


829,883 


155.609 


1,183918 


836 005 


3.261.134 


3,706,575 


724 408 


65 034 


1.002117 


57 


1,334 180 


CI 


222 690 


45 465 


232 161 


7414,215 


C) 


— 


72 892 


58 


84,172 


76564 


196 052 


247417 


2 746 428 


269 913 


241 485 


58 369 


131.746 


59 


126567 


55 805 


335 555 


382,660 


1 141 713 


883 009 


327 287 


34 189 


296.327 


60 
61 
62 


Employee benelil programs 
Nel loss, noncapital assels 


66 800 

3,398 

1,914,544 


48,449 

586 

1.012.899 


209 935 

2773 

3794,052 


222775 

14,824 

5067 537 


506,183 

15 880 

12.391 794 


317182 

110 242 

12.692 269 


174.998 

8.043 

2.700 555 


26 169 

841 

600 554 


223 890 

5.860 

2671.973 


63 


Total receipts less total deductions 


1846 772 


433474 


3 149011 


2 662 779 


8 768 44 1 


19.235 019 


1012 873 


251 192 


1 216,395 


64 


Construcliwe ta<able income Irom lelaled loreign corporations 


|-| 


!■) 


95 554 


31 963 


477 714 


957 666 


12618 


C) 


51808 


65 


Net income lime 63 plus 64 minus 36) 


1,873,249 


434 802 


3 232,470 


2,683388 


9.228.529 


20 181 634 


1,022 624 


251 442 


1 266.065 


66 
67 
68 


Income sub|ecl to tax 
Income tax, total 
Normal lax surtax and aiteinatiye lax 


1.783.735 


402.331 


3,145 570 


2,476,974 


8.687 217 


14.358.692 


952.094 


227,104 


1.139.619 


624,415 


182,370 


1 397,539 


1 129,231 


4,207,000 


7 037 872 


436 718 


104,636 


517.258 


611,767 


182.057 


1,393.772 


1,126.329 


4 192,738 


6 844 473 


434 214 


104,427 


511.822 


69 


Tax from recompulmg prior year investmeni credit 


2,898 


257 


2,173 


2,707 


13 189 


7 620 


2504 


166 


2.503 


70 
71 


Tax Irom recomputing prior year work incentive (WtNl credit 
Additional tax tor tax pieleiences 


f) 

9.744 


n 

CI 


CI 
CI 


C) 
C) 


1*) 
CI 


185 779 


- 


(■) 
(•) 


C) 

2.925 


72 
73 


Foreign lax credit 
Investment credit 


37687 


3.376 


137,647 


52,548 


776.660 


4,611646 


56 842 


1.575 


74.758 


72.285 


9.702 


102,983 


60 998 


278,440 


312 784 


54674 


3608 


75.194 


74 


Work incentive (WIN) credit 


95 


164 


174 


159 


143 


C) 


148 


122 


91 


75 
76 


Distributions to slocvhijioers 
Cash and properly excepi own stock 
Corporation s own stock 


341.272 
88 549 


59.986 
C) 


640.253 
20 541 


591 649 
12718 


2,619656 
107 557 


3,983 071 

CI 


247269 


63412 

CI 


361-418 

C) 



Foolnole at end ol table See tejil for Explanation of Terms and Descfiption ol the Sample and Limilalions ol the Data 



Corporation Returns/ 1974 



31 



RETURNS WITH NET INCOME 

Table 3. — Balance Sheets and Income Statements, by Major Industry — Continued 

|AII tigufes are estimates based on samples— money amounis are m thousands ot JollarsI 



^~ 


lleffl 


Major industry— Continued 




Manutacturing— Continued 




Primary 


Fabncaled 


Machinery, 


Electrical 

and 
electronic 
equipment 


Motor ve- 


Transportation 

equipment, 

except motor 

vehicles 


Instruments 


Miscellaneous 

manutacturing 






metal 


metal 


except 


hicles and 


and related 


and manu- 






industries 


products 


electncal 


equipment 


products 


tacturing 
not allocable 




Number ot returns with net income 


(26) 


127) 


(28) 


(291 


130) 


(31) 


(32) 


(33) 


1 


J,764 


18,161 


16,289 


6.202 


1,471 


2,309 


3,579 


6.642 


2 


Total assets 


75.076.310 


31,622,255 


65,537.183 


60,161,355 


65,432,311 


27.342,295 

857,448 


13,136,153 
316292 


10,987,372 

556 783 


3 


Cash 


2 065 503 


1 603,802 


2090 763 


1,880,280 


1443,903 


4 


Notes and accounts receivable 


11%7 453 


: 193 985 


16,144,319 


17516175 


29 403,806 


5 083 557 


3,004619 


2.758717 


5 


Less Allowance tor bad debts 


169 605 


154,730 


472747 


374,426 


1079 714 


64 225 


47 496 


80713 


6 


Inventories 

Investments in Government obligations 


1 1 824 61 1 


9,128 487 


18468126 


13,249,900 


12180,121 


8 665 916 


3,552 352 


3003 203 


7 


Umted States 


436 549 


91,546 


2246,263 


77,985 


893,844 


60379 


135755 


65 087 


e 


Slate and local 


379,411 


55-391 


334 632 


38,833 


172343 


CI 


290 547 


67 339 


9 


Other current assets 


3 668,182 


747 659 


1 991,127 


5013,110 


918,150 


1.061.576 


493 744 


285104 


to 


Loans to stoclihoKJers 


30,622 


59 525 


61262 


86,743 


84,595 


26717 


9421 


52 663 


;i 


Mortgage and real estate loans 


36,481 


32934 


25452 


34,196 


76,315 


357 402 


15 286 


422 636 


12 


Other investments 


8 613,896 


3156,606 


7 643 557 


5,965,284 


5892,204 


4.034 167 


1 230 569 


1 160.494 


13 


Depreciable assets 


54 755186 


16007,044 


31 366.526 


23,241,666 


28,488,250 


12 284 587 


6 712 277 


3 672.603 


14 


Less Accumulated depreciation 


29 361,321 


7847,116 


16531 532 


10 553 690 


16,052,083 


6379 530 


3112055 


1.716 204 


15 


Oeplelable assets 


1,013,450 


105,048 


35 584 


24 659 


(') 


(*l 


CI 


(*l 


16 


Less Accumulated depletion 


410723 


n 


1*1 


8652 


1*1 


CI 


CI 


C) 


17 


Land 


838 133 


553 993 


600.080 


461 157 


424 640 


463 604 


201 739 


135 110 


18 


Intangible assets tamorli7able) 


492 536 


136,625 


293.786 


223212 


67,772 


72 778 


77 224 


131.043 


ID 


Less Accumulated amortization 


89 528 


49 983 


143.917 


81655 


10 227 


14,042 


27 547 


32.425 


20 


Other assets - . , 


8 983 272 


621 199 


1362047 


3 386 578 


2 401 993 


593 970 


282 759 


458 860 


21 


Total liabilities 


75.076.310 


31.622.255 


65,537,183 


60,181,355 

9 460 247 


65,432.311 


27.342,295 

4,816094 


13,136,153 

1,145 669 


10,987,372 

1 146758 


22 


Accounts payable 


7,360,371 


4 036966 


6733971 


6161,998 


23 


MoMgages, notes and bonds payable m less than one year 


5 152,740 


2,356,488 


5,681 588 


5 806 119 


14,076,032 


2,488334 


715734 


999.300 


24 


Olhei cuireni liabilities 


6 279552 


3 034,936 


6 272 024 


5 405 896 


4,708,945 


3574,957 


1,388592 


1573 164 


25 


Loans Irom stockholders 


143,234 


398 468 


351665 


274,785 


90.781 


128,678 


1 1 7,863 


191,617 


2$ 


Mortgages notes and bonds payable in less man one year 


14 577 787 


5048386 


10216772 


10647,307 


13.098,813 


4 106 761 


1,174,035 


1.626.446 


27 


Other liabilities 


6,225536 


1 309,872 


1 791 123 


5,985,641 


1 930.519 


1 156 860 


317,015 


359,691 


28 


Capital slocK 


- 069 406 


2 988 862 


8025 835 


3,540 255 


2.559.750 


1,677 630 


1.233,677 


656,837 


29 


Paid in or capital surplus 


6 361386 


2 223 467 


5419 195 


5,687 622 


3893 683 


2 406 082 


1 536.885 


975 290 


30 


Retained earnings appropnated 


418 280 


105 297 


603 321 


164,629 


238.781 


55 638 


61.190 


14,705 


31 


Retained earnings unappropriated 


21907,925 


10 561,276 


20 826,542 


13497,601 


18821.905 


7 021245 


5 521,612 


3,176,060 


32 


Less CosI ot lieasury stoclr - 


419911 


441 765 


366 853 


489 147 


148 896 


291 984 


76339 


132,496 


33 


Total receipts • 


90.467.392 


54.329.269 


82,237,022 


71,186,959 


88,332.508 
86.125 936 


36,146,525 

35,204.840 


17,296,169 
16.621 142 


15,416,236 
14,979.519 




Business receipts 


88 103111 


53353,669 


78,087,379 


68,665,859 




Interest en Government obhgalions 


















35 


Uniterl States 


18971 


6746 


139,109 


10175 


50 806 


8190 


13.230 


5.875 


36 


Slate and local 


16739 


2159 


31,769 


86,250 


19,581 


2.163 


9 753 


3060 


37 


Other interest 


795 888 


176,763 


715060 


550,827 


460 486 


279,936 


96 101 


166.613 


36 


Rents 


179,405 


73560 


421 732 


320,441 


220,314 


112229 


22.679 


25.212 


39 


Royalties 


60 596 


44 994 


1012.925 


291, %3 


52,659 


73 737 


91.997 


22.460 


40 


Net shod term capital gan reduced by net long term capital loss 


2,239 


109 


5111 


5,609 


CI 


CI 


C) 


CI 


41 


Net long term capital gam leduced by net shod term capital loss 


127710 


84,672 


143194 


262 734 


300,557 


69,625 


27.181 


22.937 


42 


Net gam. noncapital assets 


30.310 


19.974 


64.432 


76,449 


36.986 


32,168 


4.685 


6315 


43 


Dividends received Irom domestic corporations 


166,547 


41.012 


226,368 


248 927 


159.998 


151605 


102,669 


20.132 


44 


Dividends received trom toreign corporations 


249 714 


95 443 


714493 


321 548 


518.061 


13,519 


149.647 


25.229 


45 


Other receipts 


716 162 


428.146 


675,430 


344 177 


380721 


197,930 


164,838 


138.638 


46 


Total deductions 


64.158.565 


50.535,211 


75,176,111 


67,656,403 


65.744,230 

67 413 637 


34,717,299 

26 736,351 


15,532,108 

10506634 


14,568,862 

10.278.737 


47 


Cost ot sates and operations 


64 742,318 


38171.720 


50,965,696 


46.938 661 


46 


Compensation ot olticers 


415019 


1.135.456 


1 164,658 


59^,259 


176075 


200,237 


213401 


374.333 


49 


Repairs 


3662,776 


644.314 


690,173 


496,862 


880.786 


325 609 


244,491 


100.177 


50 


Bad debts 


125753 


159 409 


202,635 


257 691 


151303 


44 649 


31,677 


56.964 


51 


Ren! paid on business pioperty 


460 405 


466376 


770329 


696,613 


400.616 


289 769 


162 831 


167.050 


52 


Taies paid 


2 119,831 


1 353.039 


2,406,423 


1,989,787 


1982.295 


991062 


450,611 


371.307 


53 


Interest paid 


1 774 642 


742 893 


1454,480 


1,865,535 


2102 307 


600 543 


205 263 


366,736 


54 


Contributions or gills 


62,648 


32.613 


57,732 


29,681 


28.602 


13743 


12,297 


9,453 


55 


Amortization 


45,490 


10 737 


14,085 


8,241 


12.770 


3,810 


5.521 


3.651 


56 


Deprecialicn 


2761 130 


1 187.231 


2 866,941 


2 309 099 


2513.457 


972.432 


497 953 


307,648 


57 


Depletion 


593,221 


13 167 


19,947 


20 768 


10,612 


18915 


C) 


CI 


58 


Advertising 


162,647 


324 423 


535,479 


640,645 


503,132 


105 715 


375.327 


300,126 


59 


Pension protil-snaiinq. stock bonus and annuity plans 


1438,912 


606 631 


1 093,688 


768,494 


1 696,965 


594 438 


265309 


102.676 


60 


Employee benelit programs 


866,690 


365.933 


692,854 


697,341 


1,825,462 


396 608 


129135 


86.211 


61 


Net loss noncapital assets 


18,098 


25,295 


24,554 


17,205 


10171 


365 


1.795 


1.807 


62 


Other deductions 


4908 783 


5293,972 


12 214 035 


10321,521 


6,034,040 


3422 853 


2429005 


2.019.793 


63 


Total receipts less total deductions 


6,308,627 


3794,056 


7 060 911 


3,530,556 


2,588278 


1429.226 


1 764.061 


847.374 


64 


Constructive taxable income trom related loieign coiporations 


103 123 


59,293 


614,275 


201,325 


265,146 


10 246 


78,968 


17.981 


65 


Net income (line 63 plus 64 minus 36) 


6 395,211 


3851,192 


7643417 


3,645,631 


2.653,843 


1 437 289 


1833,276 


862.295 


66 


Income subiecl to la« 


5 680 790 


3 554 775 


7291,211 


3,371,722 


2.799.835 


1285 271 


1 752 382 


774.450 


67 


Income tai lolat 


2 707 529 


1 628 756 


3425215 


1567 333 


1 290 939 


601 415 


826850 


351.969 


68 


Normal ta> sunai and alternative tax 


2 688 333 


I 625,610 


3,415535 


1551,199 


1 285,227 


597 684 


825161 


350.851 


69 


Tax trom recomputing prior year investmeni credit 


4994 


2,907 


9.453 


11,586 


5 464 


3.343 


1,688 


677 


70 


Tax Irom recomputing piioi year work incentive (tWIN) cierlit 


1*1 


f) 


n 


74 


CI 


CI 


1*1 


(*l 


71 


Additional tax lor tax prelerences 


14 197 


t') 


CI 


f) 


CI 


C) 


- 


(*) 


72 


Foreign tax credit 


371 719 


67,609 


637,548 


275627 


404,029 


26.615 


126,224 


25.411 


73 


Investment credit 


273 407 


92,973 


174,567 


129 469 


114 698 


59 966 


33,105 


19.902 


74 


tWoik incentive (WIN) criidit 
Dislnbutions to stockholders 


416 


507 


588 


616 


W4 


727 


107 


65 


75 


Cash and property except o*n stock 


1 166 347 


528 759 


1 756 159 


1 143 517 


1 608 639 


359 S6,^ 


485 ,'79 


118172 


76 


Corporations Own StOC" 


68718 


60 382 


27 503 


15 962 


1") 


1 . 1,67 


' 


5 360 



f^ootnote al er>d ol table See lexi lof Eipianalion of Te'ms ai>d Description ol the Sample and Lifniiations ol the Data 



32 



Corporation Returns/ 1974 



RETURNS WITH NET INCOME 

Table 3.— Balance Sheets and Income Statements, by Major Industry— Continued 



|Ali (igmes are eslimales based on samples—money a^nounis d'e m thousands ol duilafs 





Item 


Maior industry— Continued 




Transportation and public utilities 


Wholesale and retail trade 




Total trans- 






Eteclric. 


Total wtiole- 


INbolesale trade 






portation 


Transpor- 


Communi- 


gas. and 


sale and 


Total whole- 
sale trade 


Grocenes 


Machinery. 


Miscellane- 






and public 


tation 


cation 


sanitary 


retail 


and related 


equipment. 


ous whole- 






utilities 






services 


trade 


products 


and supplies 


sale trade 




Number ot returns wilh net income '. 


(341 


1351 


(36) 


(37) 


I3BI 


139) 


(401 


(411 


(42) 




47.197 
322,777.492 

5 6J6 179 


36,353 
78,779.137 
3024466 


5.700 

109.650.387 

1 028 794 


5,144 
134.347,966 

1,572919 


403.036 
263,827,356 

18,384 629 


158.842 
139.965,615 
10 404 324 


15.195 
11,234.221 

948 187 


34.990 
23.788.674 
1.594180 


108,657 


2 


Tf^lal AQ^^tQ , ,, .. ...,, 


104,942,520 


3 


1 UIOI 033d9 .-.,.,.,.^. ..».».»--....--..-•■-•.•'' 

Cash 


7,861.957 


4 


Nole5 and accounls receivable 


20 001 173 


9 211940 


4020 59? 


6 768 636 


76 715 669 


49 119 966 


3.657 758 


8.114.%3 


37 147,247 


5 


Less Allowance lor Dad debts 


334,886 


133,944 


105,392 


95 550 


1 714 443 


768 210 


72,916 


147.232 


548.062 


6 


Inventories 

Investmenl in Government obligalions: 


10,398,599 


2,143,745 


3 522,996 


4 731858 


82 774 579 


40 405182 


3,276,334 


8,684 061 


28,444,787 


7 


United Stales 


2,664,096 
248932 


1.281.711 
216.075 


1 165,399 
27,651 


186,986 
(■) 


589 230 
306,453 


324.490 
184 929 


13,750 
11,973 


62.565 
12913 


248,175 


e 


Stale and local 


160,043 


9 


Olher current assets 


9,547,033 


3012,167 


3,975.379 


2559 487 


7541 801 


4 126418 


304 529 


494 622 


3,327,267 


10 


Loans lo stochbolders 


192,811 


161,158 


24,228 


7425 


1,207 668 


548.547 


56.652 


87.452 


404,443 


11 


Morlgage and real eslaie loans 
Olher inveslments 


443130 


304,653 


CI 


10.852 


544 487 


225305 


22 464 


18667 


164,174 


12 


25 507 650 


9,926,023 


6,035,161 


7,546,466 


21860,921 


13,457 563 


572,512 


1,320,076 


11564.975 


13 


Depreciable asseis 
Less Accumulated depreciation 


31B605910 


68,346,844 


109,105,678 


141 153 388 


74.310.002 


29,013,363 


3441 171 


4567,455 


21004,737 


14 


81299 592 


22 974,940 


23 458 931 


34 865,721 


32,325.523 


13 148,778 


1 653 840 


2,030,266 


9,464,672 


15 


Depletable assets 


539,658 
169,933 


121,215 
35,395 


Cl 
CI 


416755 
133 157 


533 636 
137,571 


372,280 
99 392 


Cl 
C) 


34 454 
12.144 


337,158 


16 


Less Accumulated deplelion . . -. 


87.117 


17 


Land 


3067592 


1,198 400 


459 557 


1409635 


6 047,702 


2-081 162 


172,663 


303511 


1,604,988 


IB 


tntangtble asseis (amorlizable) 


880,105 


211,054 


552 244 


116,807 


769 705 


413,582 


20,101 


52 823 


340,658 


19 


Less Accumulated amorliialion 


244,324 


42,619 


158,767 


42,938 


216,398 


102 095 


6113 


13,895 


82,087 


20 


Other asseis 


7,113 358 


2 806,584 


1 307,860 


2 998,914 


6 634 809 


3,406977 


268,459 


644.669 


2,493,849 


21 
22 


Tolal liabililies 


322,777,492 

11677,655 


78.779.137 

5 283,980 


109.650.387 

1 740 998 


134,347.968 

4 652 67- 


263,827,356 

54 700 201 


139.965.615 

32561268 


11,234.221 

3,163 775 


23.788,874 

5013353 


104,942,620 


Accounts payable 

Mortgages, noles, and bonds payable m less Ihan one year 

Other Current liabilities 


24,384,160 


23 


17,682,968 


5103,400 


5 369 109 


7 210 459 


35,?13,789 


20,846 152 


1 310254 


4.048.990 


15.486,908 


24 


18,431 311 


6,851651 


5 754,536 


5.825 124 


20,886,907 


10,241 241 


882 143 


1 935,946 


7.423,152 


25 


Loans from stocklio'ders 


852,485 


559,799 


143620 


149 066 


4 925 209 


2375,639 


252,505 


403,649 


1.719.485 


26 


Mortgages, notes, and bonds payable m less Ihan one year 
Other liabilities 


119,364,214 


21.251 153 


41 117.954 


56.995,107 


30,699,81 1 


12 650,874 


1,246189 


2.129.723 


9,274.962 


27 


21 326 807 


7,217,375 


6,867,977 


7 241,455 


7,231 579 


3,099,337 


344 137 


404.293 


2,350.907 


26 


Capital slock 

Paid-in or capital surplus 

Retained earnings appropriated 

Retained earnings, unappropriated 

Less Cost ol treasury slock . 


50,045,590 


7 043.001 


16,156,413 


26,846 176 


21.845,260 


10,950,962 


934 636 


1.802,714 


8,213.612 


29 


27 956,400 


6,192,687 


13 365 158 


8398555 


14,835031 


8,084.246 


335,352 


797,702 


6,951.192 


30 


969 502 


692,168 


104,818 


172,516 


1062,445 


598.624 


30184 


64,378 


504.062 


31 


55,100 631 


18 982,671 


19 132,086 


16,985 874 


74,569.016 


39,911,874 


2,844 631 


7476,297 


29.590.946 


32 


630,071 


398748 


102,282 


129,041 


2641,892 


1354 622 


109 585 


288.171 


956.S66 


33 
34 


Total receipts 


180,591.225 

174.879.324 


77,658.607 

73 859 660 


49.430.326 

48 652,819 


53,502.292 

52 366.845 


793,255,864 

779 650 954 


446.058,769 

439,261 628 


68.662.352 

68003,802 


56,691,663 

55.478.078 


320,704,754 


Business receipts 


315.779.748 




Inlerest on Government obligations 




















35 


United States 


83203 


54,207 


17 397 


11 599 


63,069 


37,434 


2,387 


4.764 


30.283 


36 


Stale and local 


21 304 


14 366 


4 604 


2 334 


25,118 


17 941 


2,943 


1877 


13.121 


37 


Olher inletest 


1269.920 


615 788 


289 258 


364874 


3.025 543 


1,769,895 


73 185 


290.964 


1.405,746 


36 
39 

40 




1418.778 
153,421 


1058,317 
78,666 


177 268 
59919 


183.193 
14.836 


1 726.648 
119 065 


563 541 
67,275 


59,769 
2,928 


177,392 
23 547 


326.380 


P 


40,800 


Net short-term capital gam leduced by net long-term 






capital loss 


29,686 


3351 


CI 


12.694 


22.325 


17302 


Cl 


2,368 


14,732 


41 


Net long-term capital gam reduced by net short-lerm 

capiial loss 
Net gam. noncapital asseis 
Dividends received Irom domeslic corporations 






















546 709 


395 752 


27 754 


123,203 


421,753 


189 652 


12713 


23 306 


153.633 


42 


484 169 


4 18,389 


24 756 


41,024 


247,809 


137 475 


11,213 


35.956 


90.306 


43 


160 545 


83 107 


19888 


57,550 


411821 


344 740 


9,551 


30.164 


305.025 


44 


Dividends leceived Irom loreign corporations ^ 

Other receipts 


85 839 


53933 


CI 


Cl 


248 259 


176237 


Cl 


7 206 


166.365 


45 


1,458,327 


1023,071 


116 026 


319 230 


7,293,500 


3475 649 


482,993 


616041 


2 376.615 


46 

47 


Total deductions .......... • 


169,596.278 

105 490 947 

1 567 778 

444 538 


73.758.441 

49 445,026 

1 138137 

189,826 


45.730.273 

25 193,426 
211232 
60,424 


50,107,564 

30852.495 
218,409 
194.288 


765.964.701 

608 125 964 
12766706 
2,417 701 


427,854,365 

366 103,688 

6,867372 

981,253 


67.529.807 

59 673 795 
725 831 
153 697 


52,951,075 

41655,061 

1 480 859 

141,146 


307.373,483 


Cost ol sales and operations 


264.574.832 


46 

49 
50 
51 

52 
53 
54 
55 


Compensation ol officers . 


4.660.682 


Repairs 

Bad debis 

Rem paid on business properly 


686.410 


840 678 


363 164 


303577 


174 137 


1 761,795 


905,252 


81209 


163 740 


660.303 


3,966 441 


3069,460 


585337 


311644 


9,290,754 


2.257936 


305 136 


365,351 


1 587.449 


Ta.es paid 

Inlerest paid 
Conlribulions or gilts 
Amodization 


10.322,177 


3,523 339 


3,052,182 


3 746 656 


10 770 895 


4721,472 


437 901 


616,231 


3.667.340 


9.454 002 


1987,805 


3112,011 


4354,186 


7177,986 


3,550 446 


250,112 


554 052 


2,746.282 


97038 


37 368 


30 449 


29,221 


220,656 


119 158 


9,998 


18526 


90.634 


220.937 


173 778 


6,954 


40 205 


57 673 


32,920 


1,139 


2 387 


29.394 


56 
57 
56 
59 


Deprecialion 

Depletion 

Advertising 

Pension, prolilstnanng. slocli t)onus and annuity plans 

Employee benelit programs 

Net loss, noncapital asseis 

Ottier deductions 


17.214.070 


4,306,372 


7,211062 


5696,616 


6486759 


2,546,636 


332,327 


513771 


1 700,538 


276.459 


80 380 


Cl 


195,933 


270 117 


235,586 


529 


8,314 


226,743 


626,552 


326,229 


237105 


63218 


6,374,846 


1 271.881 


150689 


222,013 


899.179 


3,050.238 


870,048 


1617 461 


562 709 


2.400877 


1270 294 


146,301 


251 879 


872.114 


60 
61 
62 


1413,289 
36.729 


538,779 
24 909 


639,697 
2,760 


234,813 
11 040 


1,282,809 
58 328 


488,645 
21 607 


86 475 
3,158 


86777 
2 780 


315.393 
15.669 


14 572,205 


7683,821 


3 466 390 


3421994 


96 500 935 


36 460,219 


4971,510 


6,668,188 


24 640.521 


63 
64 

65 

66 
67 
66 


Tolal receipts less total deductions 

Constructive ta.abte income trom related loreign corporations 

Net income lime 63 plus 64 minus 36) 


10 994 947 

44 458 

11,018 101 


3 900 166 

21832 

3.907,632 


3,700.053 
Cl 
3710,648 


3 394,728 
Cl 
3.399.821 


27 291 163 

120,614 

27,386.659 


18,204 404 

65.135 

18,251 598 


1 132,545 
Cl 
1 130310 


3,740588 
Cl 
3.745,129 


13.331.271 

58.009 

13,376,159 


Income subiect to la. 


10 101 528 
4,714,427 


3,185.600 
1.420 538 


3,641 119 
1 743,984 


3274,809 
1 549,905 


19,338 626 
8312377 


11,716 450 
5.140,007 


877 081 
378,319 


2,123.025 
911.404 


8.716.344 


Income la., total 

Normal la., surta. and alternalive tax 


3,850.284 


4682,739 


1 ,408 234 


1 730.317 


1,544,188 


8,291,703 


5.127,206 


377 261 


907.974 


3,841,971 


69 


Ta. Irom recomputing prior year investment credit 


24 963 


5,932 


13,655 


5376 


16592 

31 

4,051 


9 107 

21 

3 673 


1,058 
Cl 


3,178 


4.871 

15 

3.427 


70 
71 


Ta. Irom recomputing prior year work incenlive (ttVIN) credit 
Additional tax tor ta. prelerences 


CI 

6.710 


n 

6 369 


Cl 


Cl 


Cl 
Cl 


72 

73 
74 


Foreign lax credit 
Investment credit 
Worli incentive (WIN) credit 


95,829 


45850 


31,384 


18.595 


388,167 


285 976 


1,087 


12,204 


272.685 


1,112013 
406 


360 559 
115 


466,338 
198 


285116 
93 


394 788 
939 


165,599 
522 


18560 
55 


32,527 
139 


114.512 
328 


75 
76 


Distributions to stoclrbolders 
Casn and property e.cept own slocti 
Corporation's own sloclr 


6 771,550 
144 934 


1,016,309 
63 087 


2627,191 
8.969 


3,128,050 
72,678 


4,211 607 
332,564 


2,566,936 
217,464 


125738 
22,274 


544 923 

32 375 


1,896.275 
162,815 



Foolnote at end ol table 



Limitations ol Itie Data 



Corporation Returns/ 1974 



33 



RETURNS WITH NET INCOME 

Table 3.— Balance Sheets and Income Statements, by Major Industry— Continued 







lAII 


figures are esltmates baseO on samples-money amounts are m thousands ol dcllarsl 




















Maior industry— Continued 












Wtiolesale and retail trade— Continued 




Retail trade 






Nan 




Building 
















Wholesale 






Total 
retail 
trade 


materials. 

garden 

supplies. 

and mobile 

home dealers 


General 

merchandise 

stores 


Food stores 


Automotive 

dealers and 

service 

stations 


Apparel and 

accessory 

stores 


Furniture 

and tiome 

furnishings 

stores 


Ealing and 
drinking 
places 


Miscellane- 
ous retail 
stores 


and retail 
trade not 
allocable 




Numb«r of returns with net inconte 


(43) 


|44) 


(45) 


(461 


(47) 


148) 


(49) 


(50) 


(51) 


152) 


t 


243.699 


21.909 


7,363 


17.148 


41.634 


27.378 


22.108 


40.854 


65,505 
16.651,159 


295 
88.725 


J 


Total assets 


123.773.016 


8.459.218 


40,794,306 


15 474.891 


20.185.125 


7.307.668 


6.519.243 


8.381.406 


3 


Cash 


7.976.512 


700014 


1 307 887 


1 138607 


1 305 380 


612 922 


508 660 


844113 


1 358 929 


3 793 


4 


Notes and accounts recewat>le 


27572.558 


2 031 626 


14.321 273 


1 206.172 


2 939 138 


1 387.806 


1 929 274 


B20.763 


2936 506 


23 143 


5 


less Allowance lot bad detjis 


945 832 


65.577 


578.741 


17661 


77 113 


354% 


54.078 


17 084 


100 082 




6 


Inventones 

Investments m Governmenl obligations 


42146 947 


3151.643 


10622044 


5512.417 


1O420.852 


2 951 104 


2 639.197 


510199 


6539491 


22450 


7 


United Stales 


264.740 


12,789 


58.468 


80.456 


28 927 


24.815 


14.214 


9.546 


35.525 


_ 


8 


Stale and local 


121 184 


(•) 


34.471 


28971 


3473 


6.741 


9.655 


Cl 


7613 


Cl 


9 


Othef current assets 


3.413006 


194 196 


779 351 


520 932 


528 608 


224.262 


130129 


255 876 


779.652 


Cl 


\0 


Loans to slochholders 


659.113 


55 325 


25 255 


56100 


127 523 


95.501 


55.644 


97.477 


146 288 


C) 


11 


Mortgage and real estate loans 


319162 


65 243 


19947 


49.940 


65131 


8 617 


14 109 


46506 


49689 




1? 


Olbpr investments 


8 401 110 


4 36 954 


3583731 


1 156.958 


697 792 


494 551 


256 -73 


775 637 


998.714 


C) 


13 


Depreciable assels 


45.257 030 


2524.364 


13600.191 


8 961 542 


5 132 779 


1.927415 


1.330729 


6.160.208 


5619.802 


39 609 


14 


Less Accumuiaied depreciawn 


19167,603 


1.169 252 


5.127 363 


4.077.162 


2 177.289 


919413 


600476 


2 398,277 


2 698.371 


9 142 


16 


Deplelable assels 


161356 


20.982 


1") 


(■) 


18.963 


CI 


C) 


C) 


46.240 


_ 


16 


Less Accumulated depletion 


38.179 


4186 


(•) 


CI 


2201 


Cl 


C) 


Cl 


C) 


_ 


17 


Land 


3 964 609 


300.170 


1276 309 


497 046 


735 353 


83 405 


123 834 


606 178 


352314 


C) 


18 


Intangible assels (amorliiable) 


356 123 


10.646 


31,274 


31 624 


26 058 


10389 


7.514 


144,040 


94578 




19 


Less Accumulated amoniiation 


114.303 


2.226 


8797 


10.766 


10565 


4 182 


3.460 


43.074 


31233 


_ 


20 


Other assets 


3.225463 


188 946 


790.725 


348.361 


422316 


238 747 


155 485 


541.565 


539 318 


Cl 


21 


Total hablinies 


123,773.016 


8,459.218 


40,794,306 


15.474.891 


20.185.125 


7.307,668 


6.519.243 


8,381,406 


16.651.159 


88.725 


!1 


Accounts payable 


22 120 991 


1242 159 


8.916369 


3 535 843 


1 945 5-15 


1 323 094 


1062 462 


879.770 


3 215 749 


17 922 


23 


Mortgages notes and bonds payable m less 
























than one year 


14 661 40*^ 


918.762 


2.659.252 


736 097 


7494 990 


378.798 


725 958 


504.927 


1 442.622 


Cl 


24 


Other current liabilities 


10642263 


579.027 


3.958.449 


1 567.353 


1410.732 


595 732 


518.754 


703.451 


1.308.765 


3.403 


25 


Loans Irom slochholdeis 


2 545 591 


258452 


371915 


144.390 


450717 


216 547 


236941 


345244 


521 385 


C) 


26 


Mortgages noles and bonds payable in one 
























year or more 


18.023.752 


1 159819 


6698 436 


2.326,107 


2 124.832 


749.838 


629 783 


2 195.642 


2 139 295 




27 


Other liabilities 


4 124.463 


212641 


1 781 260 


473 653 


320.807 


201 461 


365 355 


261024 


508 262 


Cl 


28 


Capital stock 


10 887 581 


1074 153 


2 581.173 


1 175696 


1,818072 


875.523 


768.262 


806.956 


1 787 746 


6717 


29 


Paid in or capital surplus 


6 748 684 


314 692 


2.337 425 


1 432265 


381 773 


343.347 


346.695 


692 189 


900198 


C) 


30 


Retained earnings appropnaled 


463 821 


44601 


124 927 


79 732 


51051 


21204 


57 612 


25 880 


58 814 




31 


Retained earnings unappropriated 


34 641 327 


2 797 388 


11603.835 


4 149.661 


4.415604 


2.706 395 


1 899 630 


2087.880 


4 980 934 


15815 


32 


Less Cost of treasury slocli 


1 286 763 


142 476 


238.735 


145906 


228 998 


104 271 


92 209 


121.557 


212611 


Cl 


33 


Total receipts 


347,074,706 


20.393,689 


71.677.543 


85.050.910 


73.819.778 


17.036.910 


14,751.337 


20,598,215 


43.676.324 


122.389 


34 


Business leceip's 

Interest on Government obligations 


340 272 371 


19 945 265 


69 794 625 


84 132 421 


;2h99 0"6 


16672038 


u 167 973 


20rt78 415 


12 782 558 


116 955 


35 


United Stales 


25.635 


833 


4.971 


5 373 


3 888 


2388 


1 471 


895 


5816 




36 


Slate and local 


7 165 


180 


561 


1.911 


2.274 


442 


405 


Cl 


609 


Cl 


37 


Other inteiesl 


1255.176 


87 660 


381.234 


90279 


360 922 


66 158 


102 255 


52 932 


113736 


C) 


38 


Rents 


1.160.401 


77.579 


325199 


241.395 


219.605 


51.935 


31530 


94.996 


118162 


C) 


39 


Royalties 


51.790 


183 


742 


3621 


6 773 


Cl 


C) 


25-268 


10.991 




40 


Net shon-term capital gam reduced by net 
























long-term capital loss 


5.023 


2700 


(•) 


312 


526 


C) 


C) 


Cl 


276 


— 


41 


Net long term capital gam reduced by net 
























short term capilal loss 


232 101 


22 753 


33.083 


25.142 


31.297 


12.375 


16477 


55.352 


35 622 


C) 


42 


Net gam noncapital assets 


1 10 326 


8290 


7245 


20.431 


25 119 


4.040 


2013 


26.797 


16.391 


Cl 


43 


Dividends received Irom domestic 
























corporalons 


67.081 


7.421 


15.355 


7 951 


5680 


11.010 


3609 


6.140 


9915 


_ 


44 


Dividends received trom toreign 
























corporations 


72 022 




D 


ri 




II 


Cl 


C) 


2354 




45 


Olhei 'eceipis 


3815615 


240 825 


1 046 697 


521 '82 


534 0n3 


316 296 


420 907 


254 921 


579 694 


(■) 


46 


Total deductions 


337.991.811 


19.578.787 


70.001.208 


83.791.022 


72.528.018 


16.288.955 


14.232.253 


19,587,723 


41.983.845 


118.525 


47 


Cost of sales and operations 


24194703? 


14524 059 


43908 133 


66 401 173 


59 936 824 


10 070 423 


9 122 404 


9.120136 


28 863 894 


75.239 


48 


Compensalion of olficers 


5 893 506 


594 1 JO 


249 475 


482313 


1.287.227 


583.527 


583.338 


679 822 


1 433.674 


5.828 


49 


Repairs 


1 4 36 040 


85142 


329.216 


334 137 


184 329 


56230 


49 876 


235.537 


161 573 


C) 


50 


Bad debts 


855909 


112575 


292 213 


39 386 


109 827 


48.816 


60 483 


16.964 


155 645 


C) 


51 


Rent paid on business property 


7 031216 


247.884 


1584.706 


■196 496 


722 731 


887 306 


380864 


963.870 


1.047.359 


1.602 


52 


Tares paid 


6.046 952 


370.612 


1 598 532 


1012 175 


871 340 


357.770 


279 245 


739.447 


817 831 


2471 


53 


InleresI paid 


3 625 600 


206.648 


1 532 051 


274 597 


788 703 


111011 


151740 


227.907 


329.943 


1 840 


54 


Cpnifibulions or gifls 


101 472 


5.769 


36.283 


15 589 


11.728 


8102 


5 037 


4.940 


13 944 


Cl 


55 


Amortiialion 


24 753 


284 


5302 


1.229 


2-243 


2 486 


665 


9.757 


3.787 




56 


Depreciation 


3937 312 


227 497 


974.185 


819.323 


538 775 


173 998 


124 829 


540.190 


538.510 


2.811 


57 


Depletion 


34 524 


1679 


CI 


C) 


18016 


Cl 


C) 


Cl 


10.462 


Cl 


56 


Advertising 


5102 038 


195.414 


1.791,413 


723595 


556 252 


340672 


461 797 


343 506 


687.389 


Ci 


59 


Pension piofil-sharmg slock bonus, and 
























annuily plans 


1 129.526 


76 501 


309 348 


302 947 


111214 


72.746 


57.175 


48,104 


151490 


Cl 


60 


Employee benelit programs 


793999 


37 233 


177.404 


293 542 


98 133 


36.363 


21.580 


49 799 


79.946 


Cl 


61 


Net loss noncapital assels 


36721 


1819 


8 032 


3.584 


3.062 


3.515 


2.191 


7.617 


6701 




62 


Other deductions 


59 995 204 


2 891.527 


1 7 202 626 


11.890 482 


7 285 615 


3.535333 


2 907 140 


6 600784 


7.681697 


25512 


63 


Total receipts less total deductions 


9 082.895 


814 902 


1676335 


1 259 888 


1361 760 


747955 


519.084 


1 010 492 


1.692479 


3 864 


64 


Constructive taxable income Irom relaied 
























loreiqn corporations 


55 479 


— 


CI 


ft 


CI 


— 


Cl 


C) 


C) 


— 


65 


Net income (line 63 plus 64 minus 36) 


9 131 209 


814 722 


1 728481 


1258 984 


1 359 706 


747.513 


519.066 


1 010 244 


1 692.493 


3 852 


66 


Income subtect to lar 


7 620 409 


640.237 


1667 033 


1 110 685 


1 129 784 


625 209 


406 669 


694336 


1346456 


Cl 


67 


Income tai total 


3 171 613 


245897 


779.154 


494.905 


439-213 


250 366 


147997 


276.781 


537 300 


Cl 


68 


Normal lak. sunai and alternative ia> 


3 163.760 


245 439 


777.055 


493.460 


437 356 


249 998 


147.851 


276049 


536.552 


Cl 


69 


Ta« from recomputing prior year mvestmem 
























ciedif 


7465 


455 


1758 


14-12 


1833 


368 


146 


715 


748 


Cl 


70 


Tar tiom recompuling pr«r year work 
























incentive (WIN) credit 


10 


(■) 


— 


CI 


CI 


— 


— 


C) 


Cl 


— 


'1 


Additional la» lor lai prelerences 


fl 


- 


CI 


~ 


Cl 


- 


- 


C) 


- 


- 


72 


Foreign la» credit 


102 191 


1") 


66.211 


1 286 


Ci 


C) 


Cl 


C) 


2 760 


_ 


73 


InveslmenI credit 


229.009 


10.274 


63 875 


65.154 


17 942 


9215 


3 652 


30 783 


27 914 


Cl 


74 


Wntk incentive (WIN) credit 
Distributions to sloe 1 holders 


417 


f) 


71 


111 


63 


Cl 


Cl 


103 


14 




75 


Cash and property etcept own stock 


1 644 557 


88 291 


735 255 


265 632 


114 980 


72 840 


39 348 


145 676 


182 535 


Cl 


76 


Corporation s own slock 


115 100 


13 897 


15057 


38 018 


4 878 


Cl 


Cl 


Cl 


11 74 7 





Fooinolc at end ot lablc Sec ie«l lo< Eiplanalion ot Terms and Dcscnpliun ol Ihe Sample ana Limilations of ihc Data 



34 



Corporation Returns/ 1974 



RETURNS WITH NET INCOME 

Table 3.- 



-Balance Sheets and Income Statements, by Major Industry— Continued 



|Ail ligutes are eslimales based on ^.in'i_.- 



> are in Ihousands ol doliars| 







Maior industry— Continued 




Finance, insurance, and real estate 


















Holding and 




Item 


Total linance 

insurance, and 

real estate 


Banking 


Credit 

agencies 

other than 

banks 


Security. 

commodity 

brokers and 

services 


Insurance 


Insurance 

agents. 

brokers, and 

service 


Real estate 


ottier 
Investment 
companies 
except bank 

holding 
companies 






















Number ol returns witti net Income 


(531 


(54) 


(55) 


(561 


1571 


(581 


1591 


(601 


, 


248.323 


12.030 


2B,0J9 


2.190 


5,961 


22,733 


148.974 


28.406 


2 


Total assets 


I.746.6B0.983 


939,292,727 


338,024,372 


18.005,832 


313,597,803 


5,312,678 


52,812,053 


79.636,018 


3 


Casti 


174,270215 


153,567840 


9668,388 


800 551 


3 533 766 


1017 746 


2 849.778 


2.832.146 


4 


Notes and accounts receivable 


528 127 900 


464 215,653 


40 920 067 


5 899 364 


4.800 337 


2 156 750 


6.144.949 


3.990.780 


5 


Less Allowance tor bad debts 


19 337 662 


7 853 727 


10,848 598 


7469 


116 249 


25.047 


363.313 


123.259 


6 


Inventories 

Investments in Government obligations 


1.973 535 


14 737 


1 178.147 


I'l 


171.854 


CI 


583.550 


19.773 


7 


United States 


91 063 296 


67 705 008 


12 154768 


916.794 


8.593.459 


92.007 


241.233 


1.358.027 


S 


State and local 


89 305 957 


69,906 162 


1 712 223 


108.253 


16 398 159 


67.050 


216.430 


897.680 


9 


Other current assets 


J7 394 228 


14 127 156 


2545475 


7 615.919 


6.433.365 


204 199 


3.477.468 


2.990.646 


10 


Loans 10 stocl*holders 


1,300,56: 


92 005 


367.200 


26.640 


60675 


60 025 


555 265 


136.557 


11 


Mortgage and real eslale loans 


440 439 748 


90273,492 


258.830 308 


41,749 


84,745,275 


17.390 


1.704.831 


4.826.703 


12 


Other inveslments 


298617832 


49 061,592 


11,650,166 


1 729 486 


172,915.524 


817.818 


4.403.235 


58,040,01 1 


13 


Depreciable assets 


63 752,yll 


14 570 234 


6,706 116 


327 655 


4 543 262 


602 963 


34 352,717 


2.649,964 


14 


Less Accumulated depreciation 


19 761 88: 


2 997,018 


■ 2 083 ;9a 


94.396 


546514 


267 499 


13.165.762 


586.895 


15 


Deplelable assets 


1.067 922 


6,107 


20,833 


D 


CI 


(•) 


757 565 


277,941 


16 


Less Accumulated depletion 


595.808 


1 027 


D 


l"i 


C) 


C) 


442.638 


149.627 


17 


Land 


13 879.987 


1299 431 


1,339385 


19.087 


276616 


49.284 


9896.440 


999,744 


IS 


Inlangibte assets tamorlizable) 


844.428 


170,390 


72.409 


7.387 


193 991 


116.477 


165.739 


118,035 


19 


Less Accumulated amortization 


211.072 


43,333 


26,278 


2340 


17991 


37.278 


63.766 


20.087 


20 


Other assets 


44.548.881 


25.177 525 


3,618,296 


611.932 


11,611,320 


435,596 


1.516.331 


1.375,879 


21 


Total liabjiilies 


1.746,680,983 

24,237857 


939,292,227 

3783,324 


338,024,372 

2,771,520 


18.005,632 

b, 119,787 


313,597,803 

4 596 360 


5,312,678 

2J20 8-:: 


52,812.053 

1 808 234 


79,636,018 

837 755 


22 


Accounts payable 


23 


Mortgages notes, and bonds payable in less than one yeai 


73,420,923 


24,148,521 


33,957.732 


3,752.961 


1,735,253 


214 503 


5.429.696 


4182,257 


24 


Other current liabilities 


1 065,333 937 


799 421,057 


230.125864 


2.025372 


30 671,216 


350 489 


1 709 886 


1,030063 


25 


Loans Irom slocltholdGts 


4,875.756 


1,349,178 


610.549 


52.237 


616.819 


69.241 


1.846.343 


331,389 


26 


Mortgages notes, and bonds payable in one veai or more 


84.047786 


1 1 ,600.937 


44.333,908 


1,020,077 


1 724.956 


314037 


21014.503 


4,039,366 


27 


Other liabilities 


289 779 765 


36345,730 


7.379 36B 


378172 


238,617,881 


225 946 


3.295 276 


3.537.392 


28 


Capital stock 


40485058 


13.376 779 


3.693.926 


437,372 


3,058722 


393 683 


5753.315 


13,771,261 


29 


Paid-in or capital surplus 


87 343.981 


20942,461 


3,055,543 


1,000,322 


5592,219 


340 363 


3189.511 


53.223.562 


30 


Retained earnings appropriated 


12463.243 


4.541.434 


2,488.629 


(■) 


4.436,090 


40 761 


139.582 


805,513 


31 


Retained earnings, unappropriated 


68.130.593 


24.059,366 


9772,961 


1.307.218 


22,739.161 


1 138 231 


9.390.438 


-276,782 


32 


Less CosI ot treasury stoch 


3.437,916 


276 560 


165 628 


98.920 


190.696 


95 433 


764.731 


1.845.748 


33 


Total receipts .......•..•••••••••■•••••••••••■•••■•■• -■ 


234,091.644 

112 233.594 


70.084,245 

8 081 753 


39.642,596 

15281 357 


3.369.606 

1 296,238 


93.582.929 

74.359 816 


S.428.874 

5 232,258 


15.737,681 

7345670 


€.245.713 


34 


Business receipts 


636.502 




Interest on Government obligations 


















35 


United Stales 


6 597 884 


4 748 094 


1.082.969 


200549 


376.203 


21 613 


19.174 


149.282 


36 


State and local 


3 773 830 


2850 213 


55 577 


23031 


778.532 


3 541 


15.002 


47,934 


37 


Other interest 


91 053.564 


51,481819 


22.158812 


446,753 


14.090.096 


69518 


676,981 


2.129.605 


3S 


Rents 


7640,937 


953,159 


218.143 


18,116 


1,147 060 


17 671 


4,958.769 


327.999 


39 


Royalties 


465,523 


6420 


5.394 


i") 


19,292 


CI 


232.635 


197.468 


40 


Nel shorl-term capital gam reduced by nel long— lerm capital loss 


45,768 


8,300 


4.362 


2,086 


6,055 


CI 


13.551 


11.045 


41 


Net longlerm capital gam reduced by net short-term capital loss 


1.433 206 


1 14 408 


141804 


22 995 


127.447 


11,637 


478 441 


536,274 


42 


Nel gam noncapital assets 


2.756.736 


134,208 


66 908 


1 123 730 


23 101 


2,230 


1379.078 


27.481 


43 


Dividends received Irom domestic corporations 


3.851,333 


231 178 


56073 


55 534 


1.526.692 


16881 


85 837 


1.879 136 


44 


Dividends received trom toreign corporations 


185,952 


61 905 


13 044 


2096 


16 729 


C) 


2 530 


84.893 


45 


Other receipts 


4 053 297 


1 412 788 


558 1^3 


1 74 389 


1 111 866 


47,976 


530,013 


218.092 


46 


Total deductions 


212,558.232 

62,677.649 


63,624,591 

2.621041 


37,713,758 

10744,551 


3,005,869 

88.772 


87,556,203 

45.294 252 


4,927,665 

t4J0,8O9 


13,173,907 

2.270.630 


2.556,239 


47 


CosI ot sales and operations 


217 594 


48 


Compensation ol ollicers . . 


5.526 618 
764.319 


2.46,' 539 
236.143 


643,557 
99.636 


309,579 
7,653 


355 886 
30 542 


787,725 
12,103 


835.224 
362.006 


127.108 


49 


Repairs 


16.236 


50 


6ad debts 


3 769 219 


2 190.217 


1 226.185 


18 684 


151 808 


34,667 


70,475 


77,183 


51 


Rent paid on business propedy 


2416431 


96U.101 


276216 


136 120 


456,916 


137,965 


405.002 


44 111 


52 


Taxes paid 


5,834 531 


1,409.113 


557 774 


104 727 


1,997,521 


139.085 


1485.694 


140617 


53 


Inlerest paid 


620265% 


39,003,673 


18.639.126 


539,471 


626,122 


48.044 


1.988.263 


781.897 


54 


Contributions or gills 


126 715 


66.733 


17257 


2 651 


13.831 


6.122 


14.832 


6.289 


55 


Amortization 


38,406 


14.755 


6.093 


1 114 


4086 


3.329 


7.799 


1230 


56 


Depreciation 


4,353,811 


1.659.525 


477,190 


37.741 


623.249 


61268 


1.368.287 


106.551 


57 


Depletion 


208,848 


4.355 


785 


CI 


10.004 


CI 


144.604 


48.157 


56 


Advertising 

Pension prolil-sharing, stock bonus, and annuity plans 


1 611 716 


541.261 


453 396 


28.002 


280.268 


51562 


243.196 


14,029 


59 


1,704,217 


627.648 


149 209 


49.126 


708.309 


99,068 


53.325 


17,532 


60 


Employee benelil programs 


523.223 


255.355 


64 496 


23 870 


108 331 


37 062 


29.974 


4,135 


61 


Nel loss, noncapital assets 


326,426 


234223 


56.293 


549 


9643 


748 


18396 


4.574 


62 


Other deductions 


60,649,507 


1 1 332.909 


4,099,992 


1,657,041 


36 685435 


2,0-18,934 


3 876,200 


948.996 


63 


Total receipts less total dedudions 


21,533412 


6.459.654 


1.928.838 


363.737 


6 026 726 


501,209 


2.563 774 


3.689.474 


64 


Conslrudive taxable income trom related torcign corporations 


72,263 


23 405 


(■) 


(■) 


CI 


CI 


CI 


25,922 


65 


Net income (line 63 plus 64 minus 36J 


17831.845 


3 632,646 


1 885,326 


341.700 


5253579 


501,897 


2 549.035 


3,667.462 


66 


Income subiect to tan 
Income tax. total 


12.591.749 


3402,114 


1-45246 


267.206 


4.323.824 


382 595 


1,916.051 


554,713 


67 


5.562,668 


1,574.020 


800,606 


121.938 


2 055 288 


148710 


656.592 


205.514 


68 


Normal lax, surtax, and alternative tax 


5.495.050 


1547,605 


767,447 


121892 


2 052.666 


148,519 


652.61 1 


204,310 


69 


Tax trom recomputing prior year investmeni credil 


9 562 


3 679 


1 102 


46 


2.597 


182 


1 187 


569 


70 


Tax trom recomputing prior year work incentive (WIN) credit 


21 


2 


(*) 




C) 




CI 




71 


Additional tax lor lax prelerpnces 


58 035 


22 534 


32046 


(■) 


CI 


CI 


2.790 


635 


72 


Foreign tax credil 
Investment credit 


■■02 783 


520 970 


26 045 


1.833 


113 910 


5,264 


1,496 


33.265 


73 


160 936 


94,244 


17 073 


3.220 


23 757 


2687 


16,803 


3.152 


74 


Work incentive (WINI credit 
Distributions to stockholders 


295 


134 


12 


VI 


109 


C) 


C) 


C) 


75 


Cash and property excepi own stock 


7,311 126 


2045,109 


417,667 


53.069 


980 620 


91 118 


493 009 


3.230.514 


76 


Corporation 5 own stock 


438 800 


215,662 


18 562 


O 


17 148 


Ci 


11 426 


170,515 



Footnote a\ end ol table See le*l for Enplanalion ol Terms' and Descnplion ol Ihe Sample and Limilalions ot the Dala 



Corporation Returns/1974 



35 



RETURNS WITH NET INCOME 

Table 3.— Balance Sheets and Income Statements, by Major Industry— Continued 

jAli tigures are esltmates based on samples— mont;y amounts are m ihousands ot aoii.^[s| 



Number ol returns with net income 



Cash 

Notes and accounis receivable 
Less Allowance lor bad debts 

InvenlOnes 

inweslmcDis m Govcmmenl obligaiions 

United Slates 

Slate and local 

Ott^e' current assets 
Loans to stockholders 
Mortgage and real eslale loans 
Other investments 
Depreciable assets 
Less Accumulated depreciation 

Depletabie assets 

Less Accumulated depletion 
Land 
Intangible assets (amortiiable) 

Less Accumulated amorlizaticn 
Uther assets 



Total liabitities 

Accounis payable 

Mortgages, noles and bonds payable m less than one year 

Other current liabilities 

Loans ifom siocKho'de's 

Mortgages, notes, and bonds payable m one year O' more 

Olher liabilities 

Capital sioch 
Paid-in or capital surplus 
Retained earnings app'opriated 
Retai'ied earnings unappropnatod 
Less Cost ol treasury slock 



Total receipts 

Business receipts 

Interest on Govemfnen' obliqations 

United Stales 

Stale and local 
Olher interest 
Rents 
Royalties 

Net short-term capital gam reduced by net long-lerm capital loss 

Net lofig-ierm capital gam teducefl by net short term capital loi-s 

Net gain, noncapital assels 

Dividends received I'om domestic corporations 

Dividends received (rom foreign ccrporalions 

O'her receipts 

Total deductions 



Cost ol sales and operations 

Compensation ot o'ticers 

Repairs 

Sad debts 

Rent paid on business piopeily 

Taxes paid 

Interest paid 

Contrtbutions or gilts 

A mot I ir at ion 

Depreciation 

Depletion 

Advertising 

Pension profit-slanng, stock bonus and annuity plans 

Employee benelil programs 

Net loss noncapital assets 

Olher deductions 

Total receipts less total deductions 

Constructive lanable income from roijiod 'oregn corporations 

Net income (Ime 63 p'us M min:..s :»>} 

Income subject to tat 
i.xome la* total 

Normal tax, sulaii and aito.nai .^e 'n 

Tax from recorriputtnq pnor yea' -"tn 

TaK Irom recomputing pro' y^^i «■•'- 

Additional ta* (or lax p-eterenrps 

Foreign lax credil 
Investment credit 
Work incentive (WiNI crpd'' 
Dislnbul'Ons to stockholders 

Cash and properly except own siolK 

Co'poralions own stocK 



iT^-i .;-,edit 
'-c^?^lll■.e iWilNI credit 



Major industry— Continued 



Total 
services 



54.929.321 

4 631 408 

9 54a 328 

256 995 

2.769 804 

310 242 
259.525 

2 621 096 
600 031 

S40,04) 
6 404 743 
36 376 733 
15,352.665 



8.216 
2,684 191 

649 009 



S4.929.321 

5 025 103 

6 143215 
4 597 232 
t 404 853 

13 608.156 
2 799 946 

4 866,706 

5 304.633 
195 235 

1 1 652 766 

858,528 

66.074.330 



25 826 
574.595 
707 860 



241 716 

215 038 

lO'Une 



81.092,083 

422/V'2fe 
8,767 475 

778,712 

274.030 

3043.431 

2 802 029 

1 776,356 
38,636 
'.:' 707 

4 112 560 

5 4J3 

994.767 

1 57' 533 

422 718 

35 864 

14 13^216 

4,982,247 

33 106 

4 989 527 

3,65? 166 

1 J29 ^30 



Hotels 

and other 

lodging 

places 



(621 



M43 

67,961 



7:i6 3D7 



266.868 

451 017 
14 487 
135,812 



211 180 
40 325 
94 585 
921723 
5 693 680 
2,137,845 

(■) 

n 

635 497 
50 922 
12.853 

206,639 

6,587,631 

289 560 

500,827 
305 359 
222.410 
2,675.11 1 
235,219 

657,240 

74 1 080 

8,980 

1,066,918 

H 5,093 

5.715.132 

5 329 16? 

2.036 

824 

57.357 

93 218 

(') 

I') 

52023 

11,167 
6,42f: 
1") 

15fl7fi6 

5.401.857 

2,660 444 
129,419 
132 281 
19 896 
339 560 
299 305 
?B0 286 

1 no 

1.786 

34 7 ?6? 

904 

102 370 

13 559 

20,030 

970 

1,052,015 

313275 

312451 

208,949 
85,011 

84,426 

2.51 



Personal 
services 



22,164 
3.833.112 



:i6:5 065 
9 863 

1 66,020 

53,197 

15 275 

262 936 

2 652 046 

1,531,234 

I*) 



76,690 
25 652 
293 458 



318,606 
323,570 
289,941 
127,264 
668,555 
148,726 



18.890 
1 367.84- 

106 72 



! 181 
2,331 
22 950 
19.574 
13,277 



12,327 
15,097 

4,340 
CI 

60.054 

6.091,407 

3,290 463 
417 153 
79827 
29,824 
247.573 
253,399 
88.721 



298 382 
D 

87,518 
46 237 
26.382 
5 025 
1 221 750 

433 642 
('I 

432,819 

327,889 

127,876 
127 403 



1,95! 

10,929 

149 

65.1t6 



16.065.519 

1 584.740 
4,339 169 

78 138 
637 020 

170 217 
162 363 

847 611 
157 122 
124,007 

2 167541 
8,434 593 
3898 834 

14 422 
4,523 

365,465 
168,848 
63 978 
94 7 874 

16,065,519 

2191,522 
2,053 439 
I 496 648 
351965 
2.969,077 
1.057936 

1,323,260 

1,506,353 

64,307 

3,312,86: 

26185: 

26.461,577 



12,369 

14,294 

203,784 

239 309 

11,728 

3 533 
75 102 
69,137 

64,623 
22055 

547 980 



'4,833 yet 
1610,327 
170,335 
89,465 
770 715 
760 565 
456,046 
10.805 
17,167 

1,061212 

1,306 

276,303 

238,034 

109,404 

11,252 

4,489,245 

1 553,416 

1 7.884 
1 557,006 

1,144,916 
470,160 
466,458 

3,647 



21663 

47 273 
189 

237 392 
23 ^90 



30.183 

6.455,202 

475 482 

876 224 

17 323 

655,862 

16 997 
CI 

1 75,494 
57,310 
49.037 
172,664 
6 113,398 
2.471,917 

l"l 

243 81. 

31,68: 

4 763 

177 593 

6,456.202 

572,097 
1,435,024 

293,266 

155.594 
1921.692 

216 152 

457 787 

207.540 

19 470 

1 247 265 

70 685 

8,836.407 

e,4 13.534 

1 163 



Amusement 

and 
recreation 
services 



Nature ot 

business 

not allocable 



(66) 



(•) 



59,867 
133023 



17.330 
75 997 

3,360 



4 433,256 
552 221 
142,943 
23 968 
312,013 
280,638 
326 684 
1.808 
619 

1 115.371 

(') 



34,015 

6,893 

1 002,666 



468,147 

361 144 

I3t,465 

129,003 

2 458 



22,496 

43.437 



10.900,458 

758 140 

1 077 367 

42,866 

727 569 

60296 
29,124 

776,131 
75.977 

494.640 
1,787,085 
6,836,319 
3,215,325 

1*1 

(•) 

769 058 
228.254 

110 547 
649 164 

10,900.458 

737375 

948.330 
1,137,461 

209,729 
2 531,488 

594,484 

909,031 

1 497,638 

49 281 

2 429 465 

14J B24 

11,884,029 

10 872,429 

5 438 

2.494 

136.916 

136 970 

264.336 



68,007 
25,869 

26,325 
32,743 
322,323 



488 789 
134 911 
39 600 
426,085 
404 263 
295,624 
10160 
26,849 

787,560 
1,524 
301.814 
97 090 
38 075 
2,759 
2014,676 

934 611 
('} 

945 234 

717 707 

308,216 

306.919 

617 



11.087.399 

1,310,381 

2,110 166 

82,709 

360,486 



454 660 

216 100 

62 497 

1 .092 794 

6 446 697 

2,097 510 

9,119 

1466 
479 017 
102,608 
32 626 
598 889 



915^23 

862 025 
1,074 557 

337 891 
3,042.233 

547,427 

981,135 

1,203,841 

34 307 

2,228,408 

160 341 

26,652,136 



5718 
5,731 
93,721 
85.766 
8,820 



29.927 

17,771 
9.333 



25.393.031 

11 182 442 

5,569,566 

118,415 

71,277 

947,465 

803 859 

326 795 

9,810 

4,676 

502,773 

437 

152,278 

1,140,784 

194 812 

9,955 

4,357,665 

1.259,105 
(■) 
1,253,871 

891,561 

306,403 

305,667 

682 



3.059 
26 678 



DEslimate is net shown sepaialely because of Ihe snnali njnibcr ol sample telums on wruch <l was tiased ' 
NOTE See text lor Explanation o' Terms" and Description ol the Sample and Limitations of the Data 



e data are ntluOed m Ihe appropriate totals 



36 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 4.— Balance Sheets and Income Statements, by Size of Total Assets 

[All tigures are estimates based on samples— money amounis are in Ihousands ol doHarsI 



Total 

returns of 

active 

corporations 



Size of total assets 



Zero 
assets 



under 
S 100.000 



$100,000 

under 
S2S0,000 



$?50,000 

under 
SSOO.OOO 



Tajies paid 
Inierest paid 

Conlftbulrons Or gilts - 

Amortization 

Depre'-ialion 

Depletion - --. 

Adveriising 

Pension, prolilshanng, sloch bonus, and annuity plans . ... 

E mployee benelit programs . ... . . . . . 

Nei loss, noncap'iai assets . 

Other deduclions . ' 

Tolal receipts less total deductions 

Consiructive taiable income tiom related foreign corporations 

Nel income (less del'Cit} (line 63 plus 64 minus 361 

Net income 

Delicil 

Income subieci to ta» 

Income lax. lolal 
Normal lai, surtax and alternatiwe lax 
Ta> (torn lecoitipuling prior y(--ar inveslmeni cedil 
Tax I'om lecompuling prtor year work incentive (WIN) ciedit 
Additional ta* lor lax prelerenccs . . 

Foreign lax credit 
Investment c;edil 
Wo(k tncenlive (WtN| ciedil 
Disiritjutiors to siochholders 

Cash and propeny except own stocii 

Corporalton ^ own slofli 



(t) 



Number ol returns 

Total assets 

Cash . ., 

Notes and accounts receivable 

Less Allowance tot bad debts 
Inventories 
Investments m Government obligations 

United Slates 

Slate and local 

Other current assets 

I oans to stocktioldefs — , 

Mortgage and real estate loans 

Other investments 

Depreciable assets 

Less Accumulated depreciation 

Depletable assets 

Less Accumulated depletion 

Land 

Intangible assets (amorlizablel . . 

Less Accumulated amortization 

Other assets ... 

Total liabilities 

Accounis payable 

Mortgages notes and bonds payable in less than one year 

Other current liabililies 

Loans Irom stockholders 

Mortgages notes and bonds payable m one year or more 

Other liabilities 

Capital slock 

Paid-in or capital surplus 

Retained earnings, appropriated - 

Retained earnings, unappropriated . . 

Less Cost ol treasury sloch - 

Tolal receipts ■* — 

Business receipts _ . 

Interest on Government obligatioris 

United States 

Slate and local 

Other interest *. 

Rents 

Royalties 

Nel shoft-lerm capital gam reduced by net long-term capital toss 

Nel long-term capital gam reduced by nel shod-ierm capital loss 

Nel gam. noncapital assets 

Dividends received Irom domestic corporations 

Dividends received Irom foreign corporations 

Other receipts 

Tolal deduclions 

Cost ol sales and operations 

Compensation ol oHicers 

Repans 

Bad debts 

Rent paid on business property 



4.016.466.940 

281.022 745 

t 029 914 345 

3t, 367517 

312096,928 



128 866.123 
7.900.362 
508,397,657 
570.135 387 
1,179.165.211 
444,332.458 

37.076,623 
t3.74S,919 
64 509 343 
11.431,279 
3,892 553 
125 995.04 7 

4,016,466.940 

253,377,045 
285,844,394 
1,459,499,079 
34,314.798 
542093,213 
425,603,032 

240.076.710 
274,124,499 

25,066616 
495.624,274 

19,156,722 



2,854,819 489 

8 990,561 
5,774,934 
128,255,976 
20,192,446 
4,639,652 

262,659 
8,168,867 

6,952,875 

13,792,007 

- 7,443,159; 

30,418,536 

2,941.543.997 

2,068 068 555 
53,040.517 
22,352,998 
12,755,529 
37,738,188 

74.705.371 

132,949,480 

1,199,655 

824,820 

78,597 689 

18,999,456 
24,640 318 
23,033 777 
13,534 184 
1,702,820 
377,400,640 

148,157,366 
3.615.376 
145,997,808 
171,166 224 
25 168.416 

143 982,513 

66 112,989 

65.586.637 

179 121 

446 

346,765 

20 752,819 

4 221.384 

7.795 

49 260,658 

2,763,947 



17,513,572 

166 822 

15,183 

2,720 514 

157 954 

14,694 

2 101 

92,798 
142,421 

77 061 

4 59S 

365080 

21.042.677 

13,726 263 
316,425 
105,218 
153 361 
295,312 

432,787 

2.783.045 

3,088 

6,277 

331.597 

36,097 
131 198 
53,340 
44.376 
42,988 



230,118 
1 924 
216 659 
981,002 
764.143 

739 999 
329 998 

324 947 
3,325 

1,726 

7,343 
12 303 



434 320 
25 461 



5 375 849 
5 954,062 



104 359 
16.131 

I 374 656 
1 1 76 573 

399 787 
1 374 534 
21 941 305 
11.222,438 

106,115 
47 170 

2.234,883 
334 779 
120 641 

1 387 941 

36.349.919 

5 677.437 
4 473,803 
2,830,399 
5,300.180 
6,141,510 
I 411 720 

9 703 345 

1 996,872 

83 085 

-457.221 

911 211 



117,388,215 

16,138 
10,409 
246,898 
1.081,956 
92,630 

14.300 
268 676 
319 795 

20 047 

(■) 

1 010075 

119,995.435 

67 964 941 

14 403 830 

767,670 

285 503 

4,076,349 

3,397,367 

957,617 

16,782 

21,507 

2342121 

23 149 

1 1360,90 1 

I 504,488 

377,094 

141,917 

22,654,199 

473.830 
(■) 

463,421 
3,714 822 
3 25 1 40 1 

1988 435 
461 905 
458,618 



59.652.116 

6 694 94 7 

11661617 

153 376 

10,497 062 

244 054 
1 1 5,698 

2,073,781 

1 057 136 
744 603 

2,945 054 
30,897,462 
14 741 159 

123,084 

52 125 

4 y54 025 

417,162 
151,518 

2 324,180 

59.652.116 

8,952,295 
6,898,939 

3 836,733 
4.507,527 

11,212 164 
1 745,579 

9,780,799 
2,445,471 
153,532 
1 1 302 34 1 
1 168 264 



24,320 

5,388 

382,934 

1,533,440 

97,822 

9,654 

250.502 

300,538 

51.319 

435 

1 150.634 



88,243 837 

7,703,943 

852 468 

389,025 

2,716,806 

3.403 518 

1,500 374 

24.125 

22 258 

2,704,844 

25.565 
1,090189 
594,052 
314,283 
63.045 
20,016, 

3,183,277 

3.177.889 
4 963.016 
1-7e5 127 

3 327 934 
956 955 



639,556 
9,822 



69.760.625 

6645 136 

14,747 968 

250.692 

13,786,560 

273,026 
114.924 

2,664.525 

801,083 

868 755 

3 681 450 

34,493,017 

16,075,347 

158.075 
44,070 

5.434.049 
312,322 
114,322 

2.266.162 

69.760.625 

10 446 570 
9.462 201 
4,674,396 
3,500,238 

13,478.925 
2.193,795 

9 627.244 
2685688 
308,248 
14 667 920 
1284.600 

146.538.704 



30.713 
11.764 
565664 
1.407.651 
56,953 

10.635 
289 651 
346 857 

63,871 

3 431 

1 436 835 



103 146,682 

6,217.185 

698,031 

457,890 

2,293.164 

3,220.999 

1,931,743 

39.377 

17.969 

2 840 039 

36.207 
1,067.818 
677.863 
350.540 
46,559 
19.469.957 

3 616.661 

3,804.917 
5477.896 
1,672.979 

3.906 969 

1,344 986 

1.339 940 

4.831 



1,272 

103 321 

583 



Footnote at end ol table See text lor Explanation ol Terms' ar.d 'Oescnplion ol the Saniplf and Ltmitatiorjiol Iho Data ' 



Corporation Returns/1974 



37 



RETURNS OF ACTIVE CORPORATIONS 

Table 4.— Balance Sheets and Income Statements, by Size of Total Assets— Continued 

[All figures are esiimales based on samples-money amounts are in thousands o) Oollarsl 



Number of returng 



Cash 

Notes and accounts receivable 

Less Allowance lor bad debts 
I nven lories 
Invest men Is in Government ob ligations 

United Stales 

Slate and local 

Olber currenl assets 
Loans to sloctiholders 
Mortgage and real estate loans 
Other inveslmenls 
Depreciable assets 
Less Accumulated depreciation 

Depieiabie assets 

Less Accumotaled depletion 
Land 
Intangible assets (amortiiab'e) 

Less Acctjmuiated amorlijalion 
Olhei assefs 



Total liabilities 

Accounts payable . . 

Mongages notes, and bonds payable m less than one year 

Other current liabilities 

Loans Irom slocKtiolders 

Mongages notes and bonds payable m one year or more 

Other liabilities 

Capital slock 
Paid-in or capital surplus 
Retained earnings appropriated 
Relamed eamir^gs. unappropriated 
Less Cost of treasury stock 



Business receipts 

Interest on Government obligations 

Uniied Stales 

Stale and local 
Other interest 
Rents 
Royalties 

Net sbon-lerm capital gam reduced by net long-term 

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

capital loss 
Net gam noncapital assets 
Dividends recerved Irom domestic corporations 
Dividends received from foreign corporations 
Other receipts 



Total deductions 

Cost ot sates and operations 

Compensation ot officers 

Repairs 

Bad debts 

Rent paid on business property 



Ta«es paid 

Interest paid . . 

Contnbutions or gifts 
Amorliialion 
Depreciation 

Depletion 

Advertising 

Pension, prolil-shanng, stock bonus, and annuity plans 

Employee benefit programs 

Not loss, noncapital assets 

Other deductions 

Total receipts 'ess total deductions 

Constructive laiable income ttom related foreign corporations 

Net income (less deficit) (line 63 plus 64 minus 36) 

Net income 

Deficit 

Income subtect to tax 

Income tax. total 
Normal ia» sunax and alternative ta« 
Tax from recomputing prior year mveslmcnl credit 
Ta« from recomputing prior year work incentive (WIN) credit 
Additional tax lor ta« prelerences 

Foreign ta" credit 
Investment credit 
Work incentive (WIN) credit 
Distnbulions to stockholders 

Cash and property except own stock 

Corporation S own stock 



SI, 000.000 

under 
$5,000,000 



199.232.992 

14666417 
47.f58 606 

1 055,846 

40 894 750 

2 928 993 
1612069 

9,267,012 
1,136,880 
3.507.034 
14.276.365 
82.261.507 
35.206,198 

752.007 

214.339 

10,794.862 

1.070,456 
354.007 

5.737,424 

199,232.992 

29 685 290 

30 474 204 
22 291,991 

4079668 
39 192 542 
8.741 209 

17 298.419 
11,025,14 

961.527 
38.299,972 
2.836 971 

367.810.576 



234,578 

82.951 

2 250.236 

2.598,990 

166 986 



30,319 

695.673 
911.283 
347.81 
20.513 
3,863.636 

356.166.237 

275.621,436 
7,475 205 
1 768036 
1 146 064 
3.644.603 

7,223.293 

6.081.623 

139.057 

60.565 

6 486.306 

257 467 

2.314,217 

1649 120 

994 437 

163,433 

41 141.355 

1 1 644 339 
7,016 

1 1 568,406 
15 249.856 

3,681-450 

12 330.907 

5 532,610 

5.512841 

15,624 

76 

4,069 



Sue oi (olal assets— Continued 



$5,000,000 

under 
SIO.000,000 



290 378 

1 C07 



1 657,045 
196 356 



106,662.634 

7 414,358 

30 286,352 

682.422 

15218,267 

5.779.096 
3.165.122 

4,684.432 
408.956 
5 761.840 
9.612.565 
32.458.755 
13.374,280 

472.433 
125.936 

3 523,296 
589.242 
219.556 

2690-114 

106.662.634 

11.047.997 
11,926 031 
31650,977 

1 094.367 
16,J71,504 
5,090,191 

6,766.864 
6,696.795 

515,925 
16.367 827 

965 844 

125.303.273 



422.002 

138,954 

2,284.713 

945,384 

94,232 



7.811 

342.191 
355.324 
218.627 
18,649 
1358,120 

120.487.318 

91 865,257 

1 783,922 

585-931 

474.316 

1 225,053 

2 587-493 

3 260.829 

62.269 

19,148 

2.438.381 

154.245 
874.127 
579.994 
370.495 
83,154 
14,122.704 

4,815,955 
9,121 

4 686-122 
6 170.028 
1 483,906 

5.028,094 
2330.813 
2.321.410 

6,573 
12 

2.818 

22347 
113.036 



$10,000,000 

under 
$25,000,000 



188.440,244 

13 142312 
59 475 02; 

1 723,311 
17 213 385 

13.039.639 
10578,858 

6.302 441 
380,119 
21 544.55 
15.836,213 
38.26 
15,054,270 

863,994 

233 470 

3 929 7B4 

585 301 
169 714 

4 468 205 

188.440,244 

12,255.567 

15. 115.722 
88.881346 

924.614 
20,606055 
8519985 

9 309962 
12237.106 

1.017,979 
20,677,016 

1,105108 

146.318.788 

134 627 266 

993.153 
447,458 
6,041 233 
967.599 
131.272 



9,797 

415.166 
461,968 
324,201 
46,01. 
1653,641 

1*0.052.075 

103.374 190 

1.851,905 

701 099 

74 1 289 

1,458 266 

2 %5 854 

6.135.019 
72.031 
30,329 

2.835.484 

247 972 
1090.190 
707.313 
462.953 
147,421 
17 230,760 

6,266 713 
31.209 

5,850 454 
7 726.718 
1876,254 

6210,5)2 
2,905 197 
2 892 376 

6.826 
10 



$25,000,000 

under 
$50,000,000 



5,965 



55,383 
140.649 



1 382 788 

150.359 



184.220.624 

11,214,913 
52 353,436 
2,218,654 

14.208,342 

10 282,379 

9.677 236 

5,210.889 

234,063 

36 161 144 

18.316,901 
32.967,569 
12,753,328 

872,841 
258.566 

2.921.399 
557,591 
141.591 

4,614.060 

184.220.624 

9,564.506 
12 818,974 
93.728.259 
666,281 
19368,673 

9,432774 

7,540,028 
13,873,151 

1,009,309 

16,976,986 

858,317 

116.532.767 

105 192 183 

760,493 
420.478 
6.844 588 
825.609 
143.072 



8,359 

327.882 
339.369 
338 119 
39.336 

1 273,279 

111.420.408 

79,292,239 

1.185.47 

582.917 

653.322 

1,308,671 

2 552 860 
6,484.750 

57.501 

27,106 

2.328,498 

166,539 
1.133 623 
573.648 
403.525 
117.441 
14.552,297 

5.112,359 
26,629 
4,718510 
5 987,087 
1,268,577 

4.742,497 
2 242,522 

2 229,070 
5,597 



$50,000,000 

under 
$100,000,000 



26 

7,829 



53 379 
119 674 



200.602.981 

10,827 858 
47 258 601 
2,597,565 
14,866,372 

9,795,496 
9574767 

5,412,053 
228.614 
49,715,063 
23744,014 
36,957,756 
14,266,060 

1.325 503 

433.860 

2,981,671 

698.110 

131,380 

4.747.958 

200.602.981 

9,443,714 
12,366,642 
100,179.004 
, 776,221 
20.452,625 
13.081.364 

8,871.551 
15,629,968 

1.121.073 

19.644 092 

963.273 

123.257.887 



726.586 

403,855 
7,613.516 

678.679 
178 469 



8,345 

339 325 
308,264 

463,572 

114 367 

1,332,710 

117.540.609 

82,650 96 

1.006,990 

712569 

658.903 

1.390.172 

2.972,01 1 

7.177.534 

51.652 

23,908 

2,661 109 

204,762 
1,081,658 
702.341 
534.278 
108,310 
15,601.451 

5,717.278 

69.227 

5.382,650 

6,598,695 
1 216045 

5,306,832 

2,514,323 

2,496 169 

6385 



$100,000,000 

under 
$250,000,000 



11 75; 



99.059 
153 782 



303,942.116 

15 009,047 
62705 952 
3.604,755 
22.622,865 



8.195,894 
430.062 
75 667,275 
43,593 910 
65 245.622 
24.632 946 

2,682,590 
1,143,010 
3.993,478 
930.580 
236,874 
8.042,482 

303.942.116 

14 312 144 
19 287 840 
136,613 952 

1,185 177 
34,624 560 
22.737,558 

14.385,585 
28,475.%5 

1,654,109 
31,956,436 
1.291,210 

190.S55.411 



691.342 

542.155 

11,154 667 

1.003,205 
385.539 



24.628 

655,463 
579,118 
721,382 
324,907 
1964513 

161.926.524 

127,262 192 
1.224,845 
1.390.075 
1,001,630 
2.192,423 

4,084,519 

10.601,395 

80,133 

46.589 

4,317.060 

453,720 

1.981.231 

1,256.246 

879,865 

135.046 

25,019.555 

8,628,887 
194 456 

8-281,188 
9.867,082 
1.585.894 

8,106,567 
3,850 448 
3-820 010 

10018 
11 

20,409 

313 690 

276,633 
533 

2,825,321 
207 397 



(■) Estimate is not shown separately because o1 the small number ot sample returns on which >t was based However the data are included in the appropriate totals 
NOTE See lexl for Explanation of Terms' and Oescnplion ot the Sample and Limitations of the Dala 



38 



Corporation Returns/ 1974 



RETURNS WITH NET INCOME 



Table 5.— Balance Sheets and Income Statements, by Size of Total Assets 

[All figures are eslimales based on samples— money amounts are m thousands ol dollarsi 













Size ol total assets 










Total 

returns 

with 














Zero 


St 


SI 00.000 


S250.000 


$600,000 






net 
income 


assets 


under 


under 


under 


under 






stooooo 


$250 000 


$500,000 


$1 000 000 




Number of return* 


(l| 


(2) 


13) 


14) 


15) 


|6| 


1 


t.207.396 


23,219 


572.104 


265.466 


161,186 


91,176 


2 


Total Mtett 


3.273,I70.8« 




22,059,973 


43,106,603 


53.095,570 


63,312.442 


3 


Casti 


235,182,177 




3 920 651 


5 594 725 


5725,486 


6,052,373 


4 


Notes and accounts receivable 


636,615,019 


— 


3,758 926 


8,650,590 


11,938 661 


15,453-102 


5 


Less Allowance tor bad debts 


25 792,009 


— 


98 466 


110,369 


179 420 


271,921 


6 


Inwentoiios 

Investments m Government obtigal-ons 


258,627 561 


~ 


3 404 590 


7,791,222 


10863 623 


14 158 469 


7 


United Stales 


103 094.395 


— 


54 714 


207 653 


239 332 


319,304 


e 


Slate and local 


92 629 612 


- 


11953 


76,222 


77 011 


160,045 


9 


Other current assets 


92,374,971 


_ 


757401 


1 354 995 


1 790,171 


2,236,787 


10 


Loans to stocktiotders 


5,467 424 


— 


711 183 


770,489 


570,094 


469,887 


11 


Mortgage and real estate loans 


445,111828 


— 


276512 


468 454 


643 622 


61 1 835 


1? 


Othei investments 


478,676,368 


_ 


864,451 


2286,926 


2 925,902 


3,756143 


13 


Depreciable assets 


961,453,495 


— 


12579191 


21,881,431 


25,726 618 


28 463,831 


14 


Less Accumulated depreciation 


378,575,565 


- 


6539 030 


10,862,263 


12506450 


13618,102 


IS 


Deplelable assets 


33,686,637 


_ 


64736 


92,050 


74,307 


195.459 


16 


Less Accumulated depletion 


13,053,928 


— 


28 623 


42,307 


25068 


92.626 


17 


Land 


43,344,599 


— 


1 176714 


3,104 772 


3,589,514 


3,674.210 


18 


Intangible assets [amortizabtel 


8540,014 


— 


135.960 


260 939 


163,229 


208.633 


19 


Less Accumulated amortization 


3,102,533 


— 


53,596 


100 835 


71,394 


89.663 


?0 


Other assets 


98 470 784 


- 


1,062,926 


1462,709 


1 539,932 


1,564 696 


21 




3,273,170,849 


- 


22,059,973 


43.106.603 


53,095,570 


63,312,442 


22 


Accounts payable 


205,713,005 


_ 


2 885 687 


6.037 301 


7 735 402 


to 262 380 


23 


Mortgages notes and bonds payable in less than one year 


200 029918 


— 


1641226 


3,908083 


5912790 


7996161 


24 




1 190190942 


— 


1653343 


2 966 667 


3 721.737 


4.821 495 


25 


Loans trom stockholders 


17 910 300 


— 


2,123247 


2 490,116 


1936 964 


1 769,511 


26 


Mortgages notes and bonds payable m one year or more 


392 130 139 


— 


2 925 551 


6 646,874 


8 260 632 


10,102,203 


27 


Other liabilities 


375,231 397 


- 


794 594 


1 196 346 


1,574,016 


2 067 216 


28 


Capital stoct. 


187 837,802 


_ 


4 750,560 


6,611160 


6 993,603 


6,665,064 


29 


Paid-in or capilal surplus 


214 719595 


— 


907 097 


1,313544 


1,633,269 


2,229,420 


30 


Retained earnings appropriated 


20,964 230 


— 


62370 


136 320 


238065 


266,703 


31 


Retained earnings unappropriated 


483626,551 


— 


4 638 780 


12 759 351 


16 224 290 


18,136,936 


32 


Less Cost ot treasury stock 


15,203 030 


- 


522 682 


960,151 


1055 116 


1,046 669 


33 


Total receipts 


2,646.541.904 

2 456 250 770 


14,044,484 

12 339 994 


79,728,879 

77 --,18 285 


105.245,255 

102,226,043 


122,248,645 

118 832 75- 


148,049,820 


34 


Business receipts 


144 091 221 




Interest on Government obligations 














3S 


United Slates 


7 387.263 


121,182 


13786 


21 525 


26 634 


28,736 


36 


State and local 


4,120 695 


10 048 


4 477 


3 384 


6317 


10,767 


37 


Other interest 


103554,324 


978914 


180 060 


313 194 


454,696 


568161 


38 


Rents 


15 137,-69 


69,472 


653 758 


1 186 545 


1 129 166 


1,143,337 


39 


Royalties 


4 359,359 


13 062 


78 438 


73 968 


44622 


64,046 


40 


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


196,167 


1,793 


13 026 


8,674 


7,972 


7809 


41 


Net long-term capital gam reduced by net shonterm capital loss 


7,304,817 


81,897 


231 708 


225315 


255,931 


279818 


42 


Net gam noncapital assets 


4778573 


98,301 


225 730 


227,468 


249335 


337,791 


43 


Dividends received trom domestic corporations 


12,867 825 


72 543 


15 807 


47 646 


58709 


78220 


44 


Dividends leceived trom loreign corporations 


7 305 578 


4,549 


n 


CI 


3 167 


4,949 


4S 


Olher receipts . .-. --■ 


23,276,744 

2,474,821,088 

1 770,945,613 
42,246,046 


252,829 

13,055.298 

9,867389 
176,116 


573,670 

76,009,580 

43 406 040 
10074647 


907,225 

100,278,655 

68,932 532 
6,291,941 


1,177 435 

116,764.432 

85,447,223 
5,351,012 


1 434 946 


46 


Total deductions ...i. ■.■•■•■•••!•■• 


141,624,162 


47 


Cost ol sales and operations 


107 725430 


46 


Compensation ol ollicers 


4,868,958 


49 




19,789,386 
9 150793 
28,742,367 


56,416 
39,644 
126465 


442,620 

120 465 

2441 410 


625,603 

270,065 

2,038.762 


701.503 

328,623 

1.762 194 


704,434 


50 


„ s 

tjao oeots • 


411 975 


51 


Renlpaidonbusmessproperty 


1,767 399 


52 


Ta«es paid 


62,334,430 


216,559 


2,133,855 


2 609,475 


2,607,005 


2,908,065 


53 


Interest paid 


99,831,695 


985,896 


462 902 


909,066 


1,213,790 


1.557,443 


64 


Contributions or gilts 


1.169.354 


2,980 


15122 


23,443 


37,685 


47,384 


55 


Amortization 


593,694 


1,864 


7 026 


12 573 


6.430 


10,276 


56 


Depreciation 


64,699 827 


191,271 


1 368 746 


1,956 809 


2160,238 


2,426,978 


57 


DeplelKin 


18,646,251 


26996 


16 656 


20 293 


33,657 


52.091 


58 


Advertising 

Pension, protitshanng, stock bonus, and annuity plans 


20,252,116 


69,419 


590 077 


789 196 


792,638 


851.714 


59 


20 853,493 


39,746 


1 193 291 


611,746 


636,540 


793,228 


60 


Employee benelit programs 


1 1 759,407 


29,316 


271,468 


235,677 


296,894 


369.123 


61 


Net loss, noncapital assets 


779,117 


3,556 


13 234 


21011 


11,973 


20,063 


62 


Other deductions 


303107 498 


1 213 669 


13,449,561 


15,030,444 


15 374 927 


17,089.611 


63 


Total receipts less total deductions 


171 720816 


989,186 


3,719299 


4,966 400 


5484213 


6,426,658 


64 


Constructive taxable income (lom related toreign corjxiralions 


3566,103 


1,864 


I'l 


(■) 


I') 


I'l 


65 


Net income lime 63 plus 64 minus 36) 


171 166,224 


981,002 


3,714,822 


4,963 016 


5 477 696 


6,416 113 


66 


Income subject to tax 
Income lax total 


143979974 


739 517 


1,968,345 


3,327 666 


3 906,927 


4,786,433 


67 


66077 426 


327 004 


459,866 


956,469 


1 344,185 


1.904.720 


68 


Normal tax surtax, and alteinative tax 


65 585 499 


324716 


458,661 


953 104 


1.339 920 


ie%.537 


69 


Tax trom recomputing prior year investment credit 


156,256 


1832 


1 116 


3,385 


4 050 


6.660 


70 


Tax Irom recomputing prior year work incentive IWIN) credit 


418 


— 


— 


— 


I') 


(■) 


71 


Additional lax tor tax preterences 


335253 


456 


1") 


- 


I'l 


1.309 


72 


Foreign lax credil 
Investment credit 


20752,619 


7,343 


262 


224 


1272 


5,047 


73 


4,221,237 


12.303 


37 152 


83 474 


103,321 


123-222 


74 


Work incentive IWIN) ciedil 
Distributions to slockholdeis 


7,795 


I'l 


n 


503 


583 


436 


75 


Cash and property except own stock 


45506,183 


239,891 


724 168 


618,319 


65? 795 


729,590 


76 


Corporations own stock 


2 650,651 


D 


n 


9822 


44 J5B 


51670 



Foolnole at end Ol lable See lenl lot Enplanalion o! Terms and Desciiplion ol Ihe Sample and Limitalionsol Ihe Data.' 



Corporation Returns/ 1974 



39 



RETURNS WITH NET INCOME 

Table 5.— Balance Sheets and Income Statements, by Size of Total Assets— Continued 

[All figures are esiimaies based on samples— money amounis are m thousands ol doliarsl 



21 Total llablllltes . 



Accounts payable 

Mortgages, notes anfl twnds payable n 

year 
Other current liabilities 
Loans from slocfc holders 
Mortgages, noles and bonds payable ii 
Oihe' liabilities 

Capital stock 
Paid-in or capiiat surplus 
Retained eainmgs, appropriated 
Retained earnings, unappropriated 
Less Cost of treasury sloch 



less tfian one 



one year o< more 



Business receipts 

Inleiesi on Gove'nmeni obligations 

United Slates 

Stale and local 
Other interest 
Rents 
Royalties 

Net short-te'rn capital gam reduced by net long-term 

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

capital loss 
Net gam. noncapital assets 
Dividends received from domestic corporations 
Dividends received from foreign corporations 
Otfier receipts 



Total deductions 

Cost ol sales and operations 

Compensation ol oflicers 

Repairs 

Bad debts 

Rent paid on business property 

Taxes paid 
Interest paid 
Contributions or giMs 
Amortization 
Depreciation 



Depletion 

Advertising 

Pension protil-shanng. stock bonus and annuity plans 

Employee benelil programs 

Net loss noncapital assets 

Other deductions 

Total receipts less total deductions 

Constructive taxable income from related foreign corporations 

Net income (ime 63 plus 64 minus 36) 

Income subject to Ta< 

Income tax. total 
Normal tai. surtai and alternative tax 
Tax tfom recomputing pnor year investment credit 
Tax Irom recomputing pnor year work incentive (WIN) credit 
Additional tai loi ia« preferences 

Foreign lax ciedil 
nvestmeni credit 
Work incentive (WiN( credit 
Distributions lo stockholders 

Cash and property except own slock 

Corporation s own slock 



Number of returns 

Total assets 

Cash 

Notes and accounts receivable 
Less Allowance for bad debts 

Inventories 

Investments m Government obliqalions 

United Slates 

Stale and local 

Other current assets 

Loans to stockholders 
Mortgage and real estate loans 
Olher investments 
Depreciable assets 
Less Accumufated depreciation 

Depietatiie assets 

Less Accumulated depletion 
Land 
Intangible assets (arriortizablei 

Less Accumulated amortization 
Other assets 



Sue of total assets— Continued 



SI. 000.000 

under 
S5.000.000 



14S.468.957 

12,576,475 

38.520679 

749 192 

32.952 166 



5631,002 
735,749 

2.409673 
10,559,378 
58,666,135 
27,225,810 

463.253 
175 172 

6270447 
559 544 
201,396 

3 536 538 

148.468.957 

23 186 191 

19 106 945 
16,246.215 

2,?02477 
21295 023 

6037 688 

12 516 190 

5 868 422 

760246 

41 543 449 
2 295 889 

310.465.337 



205.273 

69,850 

I 769 399 

1 832 526 

162 560 



22 677 

577.164 

625,567 

317 073 

16.980 

2.953.956 

295.152.578 

231,912.268 

6.408.431 

1.406,050 

792,629 

2,822 444 

5.842 955 

3.767,575 

137,801 

26,887 

4904.918 

232.151 

1 798 033 

1518 227 

630,261 

39.778 

32.712170 

15.312.759 

6.947 

15 249,856 

12,330 345 

5 530,035 

5 512,583 

13533 

76 

3,843 

19,817 

290.377 

1.007 

1 597.252 
188 461 



S5.000.000 

under 
SI 0.000,000 



81.598.950 

6 367 972 
24 826,352 

532,893 
1 1 920 683 

5325.454 
2924,764 

2 778,761 

278 095 

4 958 814 

6.333.273 



22 8 



3 977 



10 298.080 

303.965 
100.639 

1 935.369 
251650 
82119 

1 638 552 



8 132 763 

6 990 228 
27.961.935 
635 797 
8 593 038 
3 400792 

5 176.907 

4,121,856 

458,015 

16 966 357 

738 738 

102.598,337 

97,739,493 

389,425 
127,596 
1 903,022 
644,433 
78 694 



6,011 

277 582 
218,106 
195.453 
18.274 
1000.148 

96.309.693 

74 949957 

1439,512 

456,688 

306.273 

847 345 

2.017 970 

2 170.923 

61 196 

9,848 

1802 992 

136,445 
645.869 
511,274 
296,079 
33 284 
10 624,038 

6,288.644 

8,980 
6,170.026 

5,028.094 

2 329.739 
2.321 410 

5 758 
9 

2 562 



$10,000,000 

under 
$25,000,000 



22.347 
113.036 



768.952 
85.668 



149,629,695 

11 141 5" 
48 998 333 
1 455 769 
13.203 366 



4.034 989 
234,155 
19.666.612 
11,777,968 
27,014,701 
11.408,273 

610.047 

1 72 099 

2 155349 

343614 

113.124 
2 658 167 



8 897 63d 

77 901 594 

486 892 

11 124 457 

5.824,586 

7.075 478 

8 354,186 

899 332 

21.002.416 
866.677 

118.939.405 



360.771 

5 145 lOt 

598 128 

112,834 



4,041 

337,199 
254,049 
287.625 
39.752 
1.250.158 

110,861.931 

83 391,801 

1.491.611 

552.120 

471.374 

1,016 323 

2336.456 

4,521.145 

70 315 

19.909 

2.080.436 

212.728 
798,328 
625,867 
370.421 

39,811 
12 863,366 

8 077,474 

30.015 
7.726,718 

6,210.512 
2.903 873 
2,892.376 

5.814 

10 

5.673 



55-383 
140649 

305 



$25,000,000 

under 
$50,000,000 



147.863,237 

9 207,605 
42,266008 

1927.613 
1 1 335 168 



3 352 189 

183728 

32 783 893 

14.082 176 
24,874 444 
10.I47.t51 

596 448 

204,620 

1 766.847 
402.381 
118,848 

2 939.346 



: 332 744 

8 256 543 
79 873 490 

369.117 
11.961 
6.608.113 

6,065,187 

10,427.750 

980,976 

16.813.680 

724.529 

96,631.098 

87,517.978 

667,323 
335.809 
5.766.922 
516.994 
123.408 



4,962 

236.048 
162,66' 
293.012 
36,974 

969.007 

90.334.169 

66 686.119 
947,867 
472.183 
436 215 
923.509 

2,032 798 

4.962,486 

57.405 

22,143 

t. 769. 160 

130.380 
864 371 
507,015 
336,644 
45.640 
10.940,244 

6.296,929 

25,967 
5,987.087 

4742.384 

2,240,169 
2,229.016 

4.052 
26 

7.076 

53,379 
119 674 



114,839 
132.850 



$50,000,000 

under 
$100,000,000 



160.)97.375 

8 530.454 
36.217 041 

2,219.477 
12.066.711 

7.904.563 
7092.907 

3.593.967 

198.432 

45,059,262 

18 736 644 
28,955.711 
11,869.734 

1,011858 
390,882 

1,816.191 
470,061 
96.725 

3,120 401 



7.354,539 

7,989.026 
83.635,293 
457.796 
12.660.775 
10.055,533 

6.851335 

12.114.923 

890.481 

18.988.110 
800,436 

t02.009,676 

92 183,076 

589,556 

295,278 

6,255,958 

410.512 
161.808 



5.64 ■ 

295.186 
184,520 
439.872 
97,862 
1,090,405 

95.178711 

68,073,575 
807.167 
604.383 
426.105 
1.040,369 

2,319,598 

5.448.330 

51.500 

18620 

2.094.050 

169.689 
836.728 
620.838 

449,219 

54,961 

12.164.579 

6.830.965 

63.008 

6.598.695 

5.306.832 

2,513.037 

2,496,169 

5-506 

12 

11,351 

99.059 
153.782 

353 

1,460.747 
202.007 



$100,000,000 

under 
S250.000.000 



237.662.654 

11.592.665 
46,235,909 
2 936,000 
18 969,457 

9-524,560 
7.933.880 

5.806.424 

247,987 

62 990,408 

33,882,371 
53 880,735 
21.062.394 

2.357.607 
t. 027,583 
2 793,077 
761.324 
204,588 
5,9i6,fli5 



11.294,959 

11.258.150 

108.978,224 

735,8 

24,300.940 
17,689,671 

11.166,947 
21 793,614 

1,271,094 
30 386,200 

1.113 029 

160.146.674 



684,130 

345.465 

8,561.453 

637,160 

359,680 



11.791 

576.245 
341.662 
632.969 
310 853 
1,457 150 

150,122,122 

107.490.7S3 
952.150 

1,254,669 
568,339 

1.689.719 

3,341.092 

7.773,416 

79.993 

28.452 

3.593.476 

428.634 
1,634 840 
1,148.381 



10.024,552 

187,995 

9.867,082 

8,106 667 

3,847 350 

3,820,004 

8 550 

10 

18.786 

313,690 

276,633 

533 



1,386 

2.166,175.193 

15^1472 196 
559,749.418 
15.310869 
121 971.902 



61,038.285 

1,067 625 

275242753 

373.471 156 
656.541 521 
243.038,298 

27,916 907 

10.794,109 
15 060.109 
4,962 679 
1,970.225 



72 8 



J, 702 



2.166.175.193 

112.540.841 

117874,112 
780.428 949 
4.782 477 
274.239,580 
320,082,840 

113 965.381 

146 055.515 

15.116.628 

286 165,982 

5 079,112 



165 893 844 

3,755,805 
2,530.933 
71 557.422 
6 313.756 
3,086.259 



103.770 

3,930.604 
1,853,383 

10,428,997 
6,769.705 

10.209.816 

1.189,129.557 

823 760.526 
3 414 542 

12.510,717 
i 880 066 

12 266 418 

33 966,602 

66 058,722 
604.330 
427 666 

40.360.753 

17.184.331 
10.580,902 
12.747,321 
7.526,202 
424,518 
142,425.841 

97 304.737 
3,240-105 

98 013.909 

67 506,052 

41720 960 

41.341,083 

95.801 

261 

283,815 

20.174,996 

2.767,614 

3.229 

33.794,777 
1.675,871 



CI Estimate IS not shown separately because of the small number o' sample returns on which if was based However, the data are included m the appropriate totals 
NOTE See text for Explanation of Terms" and "Description of the Sample and Limitations of the Data 



40 



Corporation Returns/ 1974 



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E 
E 
E 

1 
o 

s 

1 

z 


i 
1 

PI 


5 

|i 1 

f !.i 

sills 

" OO 


i.l 1 

5li°i 1 

0<0S zo 


t 

SS »S 5? 


i s 

1 ^ t 

a "^ 5 
S„i- "3, 


c 

1 

11 
|1 

Ills 

Jllll 

5ll6° 


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ig 

5 

c 

is 


1 
1 


c 

1 
i 
i 

PI 


i E 
sIjIs 


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lis' i 

piL I 

Oi05 ZO 


1 

1 

iiiiii 


1 1 

1 !! i\ 


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|| 

m 

flip 

flip 



Corporation Returns/1974 



43 



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0) 

3 
C 

c 
o 
o 

I 



n 
o 



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N 

3) 

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3 

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0) 


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1- 


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1- 




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ojao^o ^ 


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p~ m — a> 


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lo. «o s s s ^ 


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to — i> <M o) o a> 




CM U^ >C fM S OI 






































uMO — oiaj — C-. 


Sg= 3S" 


•- ~! -rtri 


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c->t->c«- 




























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££^ 


ajoio -I 


OCTl ^ 


OICDCO 




o. in c-> u^ to t-> a> 


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^ OD ^ ID001« 


1 in 1 w 




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■w Oin 


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^Si5;sss 




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(>JCO« csi — r^ tfi 


u><o>i^ a>r~ at 


— (M./lCM.n ^ 


a OI O to OS Tf OS 


1 in 1 CM 








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in u-i 


































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inoio 


oioin 






CMin 1 CM 
































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p- inoo) 






— <-> o p en CM 




2;^ S 








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in en cj> to 




iriooi 






































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axocM — 












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in 1 o 






























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CM TT I-- — n ^tO 


c^ a; 
































S o ^ ^ !£ S 5 


Si- -;- 


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r- to CO rr> CO TT 


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inocb 


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O c-iib cri c-i lO 




































jn wo jj 


P-C^P- 


fumo 


OitO — p- — O 


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ill 




























CMC^ to 


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Si ^ 
















































>■ 












































tool <cuT« r-> 


'- CO O lO -^ to 


— — CvjO f^ Ul 


— mouac-ioco 






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tM(0 £T.f^ 


tgJ^5 






SoSScMcJ3 


SS" J^ 
















O CT- (T. O) ^ rM lO 


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sesass 


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c^ 


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m" (Ni csj ai tO a> r~ 


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(OP- i-ioirMO* 


1^1 ^ 






■ncoo 


























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noo ncyin 


O-WOOJC^lD 


n u^ w CD (c n 












CD con 


to — C^ 


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aoc->^«rM? 










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r^«p. co-vri 


lO O OHO c-> u^ _ 








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f~- a><^Ja> 


cmKcj 


%CMCO 


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ir.r-^<M >cS ^ ^ 


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ssssss 


'^ '^ - S K. - — 


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-' 


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<M 


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CDO>^ 


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R*o 


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3 


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CCHflO <S*0)^ i/l 


o>o(M — 1^ n 






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s=s ssss 


icom looioi 


sSasss 


— 0> O O '- 40 — 


in 1 r> 








« lOmm 


tOP^ 33 


tor- Sj 






S^ ^ 
















Of^ — r^u^cvj 


r- « in 00 Ol O tM 










tn r- <n CM 


-» - tr 


pc-l'W 


C7 CD lO P- -w to 


S £ ^ S " s _ 


_p fv 
















r- c-> o" O f>j lO" oi 


c-i rv r-' - ui o 


o i/i — (b u^ (O 


to c-i — «) in o 






o> 






























CM ^1^ CM090 


o.-* CM ^OP- 


— r-. oifM — lO 


u^in fl CM 








CM — ■« 


O— OltO 


lOCMO 




oS^SiKo 




— * S? 






r* 












0>(CO 










CM>~<M 


p* CM too 


r.- tf. 


•^'-. '^ 




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Ji 


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cri — rf>cri 






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iC •! <0'- r^ — 




































oo — j^cnof- 




o oi « f-) « a> 


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cMinf- 








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tnoicc — tamn 


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p-_a>io 


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-o a. £ o '■^. o> 


:^ S - s s s _ 








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oj o ^ IP ^-" rj J* 


O — ■ o" r^ n" r-" 


to" — — " rf> r- ^ 


CM — " oi r- — (b ~ 


CJ ^ 






^ ^'^' 




























^<D<Ni >£>c> 1 


^-^- " 


^ CMtM — 








O— O 


Oitooi'j 


o w m 


mCMtO 














o •" 
























-r <» p- w 


t^ — CO 


ocnc-i 




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(OOOfO ^ (COO 


m Oi — lO o c^ 




— •D^te 1 




































p- (M if» r- ,o (sj oj 


S^S S2S 


u^ al o tfi Tsi <M 


o> voo- 1 








OltOO) 


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ocmi - 




O^Sin^ScM 1 


















aiOT rv — oto 


r^ncMP-i-u) 


r^ « t->-«r 








O CMCT- 








po>Tf coinpo 


« CM •» -^ S CO 










§ ^g 








^' lO r-' 'jS <T) lO OI 


^\n CT rv -^ f- 


■w" iri f- —" « to 


.^ ^ oi Cft O iri 


































n -w r-> iD«i 


<sn^ — ^OCM 


^ 0)P- — fM 










CMintM 


in(0«£cs) 


-0)ci 


cDr-CM 




£«o^~o 










o tS 






















c^o — 


^C^l«C^ 


CM(0<0 


(Dior) 


-5 r« — c->- n 


cM^coP: 










oSo 






















ibni — 




CM 




n*n CM 












gSg 


" 




























" — — 






























































u^ Oi Oj r- to 






o 1 








' ^ ;; 


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r-!E ^ r^ — 


o> — rfi 


— -o — tnoioj 


m ' 
















— in oo JifM 


^OJ ^S- --^o • 


















ui — o <S>^ 


O CM — 


•n — looixtoi 












^OiVOt 




P- tco 


-J '»<cnu>- 












§si 








C2*C 2— ;:;*' 


o ;_ -n ^ o •_ 


CO Oi t^' msi eb 


^•Z'^\i^d. 






to 


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T — oo 


JCM ^ 


(oVi w" 




•n cvi in *ri o) C-) 




















«r- w 








o 


O TT ^ 




p.. P. S 


m — CO 


o— oi Timo 


co>nina>o>co 






























OF-O 






si«n 


tr CM - -« - CO 


pu5S:Si 










OTO 






















<£ — ^ 


— CM — 


r« 
















2 5^ 




































c 












(D 


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(O 
























; 












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rf£ & 


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in r- c 1^ 


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p - o 00 o. a> 




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11 








~"C ""CCC 


CCC C'^C 




C'^CCC 














































o 




OCM — to 


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OICMU^ 


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■^ CM010> 


— IT r^ 


iu;cM 


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n 














111 1 1 1 1 


III 1 




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J? ~ "''- 5 S ^" 


■£. ui c^ <D to o _ 


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CO rt o CM — m C-, 


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c 










tn 


:ij ^ C\, -^ CD OC CI 


a: 5- 13 J-- —■ o 


Ji - * C\. C^ (C 


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ij 


S-^S 




p- J->tM 






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o 






■". 




IT <-. ty tf> ^ Cr> 


c; f^ en ^ lO lO 


'7V_ V 




Lrt 








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O) o -M ^ a, f) to 


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nr-iM <7i<r-»r-V:" 


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<^ ^ " 






CD .hoi 


--—'>» a> 


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00 -J TT 


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(sj(C(r> tnuipji- 


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<o •? 0<rt ^ n 


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n 


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1 OCSIO^ 


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CM f- ■*: ^ .-- X 


.-> to •* rsi tr <B 








« > ™ c 








— (J>-^ i-^p-^rOg 


p- ac f-r ;•> - .T 


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p«- 1 aSiorfT 


'- ^ « (T r: - 








B^55 








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r^ '^ j^ r; 


C-' r CO 


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r~ .1, - 


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1 




^'r 




































I 








3 








































Q. 






01 
















C 
























c — 
















c 


















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1 

1 




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1 

s i s 


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■c 


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1 

1 1 


1 




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5 




fill 

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1 




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1 


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3 




3 


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1 

z 


i 1 JiJ 

lilPils 

i-z£o OO 


£§£Pg*° 

o<65 *zo 


Total receipts 
Business receipt-; 
Cost oi sales and ope 
Taxes paid 
Interest paid 
Doprecialion 


1 li s f 

iiii 


Foreign tax credit 
Investment credit 
Work .ncpniive (WIN) i 
Distributions to slocl"hc 
owr. stock 


o 


5 
o 

1 


' s 
1 1 

l?sl 
a- >= 

ll s 

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o<os 


1 
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1 


Pension prolit sharing 

annuity plans 
Employee benetil proqr 
Nft income (less delici 

Net income 
Income subieci to lax 
Income lax total 

Additional ta> tor tax 


c. c 

ill! 
lllp 


c 

1 

i 

i 

\ 



44 



Corporation Returns/1974 



•a 

0) 

3 
C 

c 
o 
o 

I 



<0 

o 

f- 

o 
a> 

N 

en 



■a 
c 



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5 8 

o £ 

O c 

W 2 

i i 

O jr 



c 
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u> 

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0) 



C - 



dS3c 






I I I I lis; 



III I I I I II 





E 




o 




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c 


cn 


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1- 


VI 


< 


a 


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c 


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rr 


ra 


O 


0) 


o 


TJ 


UJ 


a> 


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O 
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1 


u. 
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(d 




a; 


(0 

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jQ 


tc 


1- 


3 




1- 




UJ 




(E 








;5 ™ g o f; r 



c 9-y-ST 



-zfu oo o<os Z<. 



^ " T= 5! 






DO>- £0 U. 



Corporation Returns/1974 



45 



■a 
o 

3 
C 

C 
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O 



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C 



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U 
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ss:; s 
























IDCMC^ 




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oooo 






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nujm 






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Cost of ptoperiy used 


Total teceipls 
Business receipts 
Cost ol iaies and oper 
Taxes paid 
InletesI paid 
Depteciaiion 


1 M ^ f 

2 ^to 2-2 

mum 

iii^-^iii 


Foreign lax credil 
Investment ciedil 
Wotk incentive (WINJ c 
Disinbuiions to stockho 
own slock 



Corporation Returns/ 1974 



49 



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50 



Corporation Returns/1974 

















lO ^ u-> 




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51 



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^ 








































































































































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■^ ev 






1 to 1 








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, 




^ 










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S- 








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1 




1 " 




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1 1 1 


1111 


1 1 1 






1 


1 1 


























































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— 








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u^^O^-. en 






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uoino 




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n 








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. r- 


p c-> p in fS, li, 








i= 5 3 








— u^O 


















<(-> ^" 


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3 
























c 


















s 
























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a 
cr 








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1 








1 


« 












1 
1 




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s 
1 


1 
1 


1 

1 ? 

li 
I f 

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ills, 


1 
"i ^ 

i -' 
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P-i 

"5g 


Hit 


5 

i 

V. 
1 

1 

* - 

1 1 

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1 
1 

si 

lljllt 


1 


1 
ll 

Go 

1° 

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1 

c 

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a 
1 


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1 
1 1 

I 1 

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ll 

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ill: 


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lilt 


1 

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1 
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ililll 


1 

1 i 

f !! i-5 

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ll 
IIIP 

llli' 



56 



Corporation Returns/ 1974 



•o 

0) 

3 
C 

C 

o 
o 
I 

(A 

o! 

(0 

< 

o 



0) 

N 

(A 

>. 



3 
■D 
C 



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i s 

5 cO 

5=5 



i i 



3 O p rt loey 



(nOTicfi-TO i/i"^ 



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0) 

o 



O £ 
O = 



:-? 



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C ": 

o > 

II 

C T3 
™ S 



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c 





0) 




E 




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u 




c 


rn 


^ 


z 




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c 


K 


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< 


a> 


DC 


o 


O 


c 


a. 




tc 


ra 


O 


m 


o 


TJ 


UJ 


V 


> 


u 






1- 


0) 


u. 
O 


(O 




41 


z 


A 


CK 


O 




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UJ 




oc 





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1, S 2 

S c ^ G Si a 

g g c 5 2^ 

01 S o a u, 5 



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is 






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I - = c 






tff s|££5;Ee^ 



5 m'-O^^So 

z t^zsa ss o<os z 



O i-coOi-So a iijz S£ tZEia 



Corporation Returns/ 1974 



57 



T3 
0) 

3 
_C 

C 
O 

o 

I 



O 

I- 

o 

01 
N 

(A 



3 
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c 



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s 



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u 
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3 



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re 



XI 

c 
re 



M 





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u 




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(/) 


♦- 


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H 


(0 


< 


il> 


cc 


u 


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c 


a 


« 


fr 


re 


O 


m 


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111 


01 


> 


u 






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0) 
(0 

1 


u. 
O 


<d 




a> 


<fl 

z 




OCI- 


3 




1- 




UJ 




cc 





— « Tt (M O t^ O f^ O 
— . — .,™.., ■^ •- lO lO C\J O to n (O 1YU 

ri to o in o to o r» o cx> (ci o oi x> o c 









-- lO » n oo o r~ OO — 
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3 1CI- I .^i,; 



-• — lO lO C-) (M rr 












O (T- O 03 ai IS «D c( 









to •- r^^ n u- 









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■-CMO ifltOO^'TiO 



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S 2 Q. 



c mSf'^S*"* JOSH'S*- S^-1^2- 

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fl|ll 



31 



E ^ E ' 






Z -z£o OO o<os z<^ 



n 'J h- £ Q n. 



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58 



Corporation Returns/ 1974 



•a 

S) 

3 
C 

C 

o 
u 

I 

M 

*^ 
«l 
(A 



CO 
O 

K 

O 

0) 
N 

M 



to 



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s: 

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»> 

c 
g 

3 

5 

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n 

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0) 




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DC 


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f 

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1 1 1 

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Accounts and noles payable 
Olher current liabilities 
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year or more 


B 

s 

5 

£. a. 
So 

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1 


1 
1 

IS — c 


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1 

1 


Pension, prolit-sharmg, sloe 

annuity plans 
Employee beneiit programs 
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Net income 


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ill 


Foreign lax credit 
Inveslment credil 
Work incenlive (WIN) credit 
Dislribulions 10 stockholders 
own slock 


1 


c 
o 

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ll 
II 


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Pii 
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32 ZO f-moi-So a lu 






Corporation Returns/1974 



59 



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636 
147 

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060 
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wt wt 


















































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^ 


6,t3 
3,96 

4.47 
6,17 
1.07 
9.15 


5.91 
2 62 

7,57 
1.34 
5,66 
2,66 


:_ 1_. « 




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till 




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1 :^ 1 






















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mu->-^too fl 


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o 


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m CM (si — 










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■« xirj^o 








(-1 L^ O) iT: — -3 






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ra > ra c 










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CI J- CM CM r- — 


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r«,-»o 


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01^-)^C 


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1. 








1 


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1 

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9 


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1 

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c 

1 


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£ 






T3 

5 
S 




Il 

1 


i 
f 


{ 1 

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s 1 

fill 
ill: 


llil 

lilf 


B 

M 


Tolal receipts 

Business receipts 

CosI of sales and operations 

Taxes paid 

Interest paid 

Depieciation 


Pension, prolit-stianng slock 

annuity plans 
Employee Oenelit programs 
Net income (less delicn) 

Net income 
Income sut)|ecl to lax 
Income tax, lolal 

Additional lax lor lax prele 


Foreign lax credit 
Inveslmeni credit 
Work incentive (WIN) credit 
Distributions to stockholders 
own stock 


11 

1^ 1 

i 1 


Tola) assets 

Noles and accounts receivab 

Inventories 

Cash Governmeni obligation; 


1 1 

"58 


Other capital assets less resi 
Accounts and noles payable' 
Other current liabilities 
Mortgages, noles and bonds 


1 
5 

1 
1 1 

S'- 
•-15 


Tolal receipts 

Business receipts 

Cost o( sales and operations 

Taxes paid 

Iriierest paiO 

Depreciation 


Pension proln shanng, stock 

annuity plans 
Employee benefit programs 
Net income (less delicill 

Nel income 
Income subject lo lax 
Income lax. total 

Additional ia> tor lax preter 


Foreign lai credit 
Inweslment credit 
Work incentive (WIN) credil 
Dislnbulions lo stockholders e 
Own slock 



60 



Corporation Returns/1974 













'N 






















Pi 


^ds 


SKmo 


tcss 


£3S 


5 5 ^ ? S " 


^£^5?^S 


So" S 


































(-: c^r^ 


-J - 1 r-' 




oco« 


-inr^ -T C50 


CT. CI .ru CO C ^ ID 








































SDOOOuS 


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65 



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68 



Corporation Returns/ 1974 



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71 



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2--S -= = 5^ 



- d_ ™ 



c E £ ■§ " 



?= els^Ei 



! S - " 
; Q> & S 
0-5 5 o 



' 9 S n = 1 



b i ^ H ^ ^ 

« ^ « ^ S o 

p a, Qj a, c 11 

- n t; -D — irt 



iS^jEE? 



-2£o OD 0<05 zu t^mcji^fO a 



l!i^il 

D2 Sg 



74 



Corporation Returns/ 1974 















T « 




"yCTi(£ (fltn^t/i <-!«) 


OMOmtneooo 


_ ^ 


(Moim •! 




^ 






























SSi 


^J-TTT lOtfllC Ot^ 


— »<r)inou^ 






IM1M(0 — OCT 






\ \ 


1 1 1 


1 1 1 1 II 


1 1 1 1 1 1 


1 1 


1 1 1 1 


1 1 1 1 1 1 1 
















^ p iJi f^ — 1^ oy u-> f- 




00 


r-. p p 'W 


C-) CM p CNJ 5j Si 


























. » 










i\i cij in — ' r-.' OI 


r-.'<o" 






























P 








C-1^^ lOOO— CTJUO 


r^ csi Ol c\j ^ r- 






c^u-l ^ com 


O) 






























loio-i jiusiocD ooaj 


n T uiin tva> 




r~p.OtB 


- ^ K. = 
































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<0 — — ■ r^' 0' — ' 


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PuriLn — otn^ inio 


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— — - 


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r- <^J 


F^ — fMin 


lou^tsiinr. n 
































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CNI <C CC Ol 






































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r-rnc c^(£lalu^ oiio 




ISS 




in<o iDco 


























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rs 






oor~ ^(DiOtfi hkd 

CO Jg" ^' w -I » (T." ID (75 


(Nj IN ry Tj r- 01 


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a aS 










































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p 
























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tOO'CMlC 


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^ U-l m -I - fM 


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O" Ol' O C^ <C O in m" C-5 


































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catriru ^comoi -ir- 


r-iD- - 
































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sii 


in - p p f- p 


ScoSri'?S^ 


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gg££ 


Si '15' i 














c^cr. 


or-— w(T.ru(-^ — c-> 


mmm — n — 


— fw 


fSlCD CT.CT1 




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to 






























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inr- m — 




































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r- oanntoto 


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CM 
























o"?* 


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— OHO <DlO CM 


00 


mio — — 




























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Old 


tfKOCn c^^--.- -O 


n^ (MiOnm 


f-)lD_ 


p ID - U1 


uit^nrMO>t-i 
































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gS:='SSS' 






lb TT <-i c-i tv 


























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tMU^m r^mu^cn mo 


iDCJ.tooino 




CT.-atD(i 


r- .^ csi - 


























1=1 








SS^" SSSS 5S 


^' (£i -w' ri o' c-j 




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sii 


Isi^ sS 


ss^sss 


£S 


w%l.t 


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Isl 






Cr 2 


O)' l' fy O' oi «" ID Ol' to" 


S S S S 5 


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S0S5 


?^£il" 


1 






SiC 01 


g||S ss 


cr, f- ^ CD" 2 - 


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cMg--;^ 


«'tfi.— c^.— n 
















Ol -I r- (Ti p >^ in ^ in 


U1 01 C-T» t-l 01 


(CO 


r- pc-1 CO 


(T) — — (-1 








pcvcvj 


















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£ 








oi — " 01 <o" «d" in 


















ci f-> m 






















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a --o 






































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mo OCT. 01 






or- -J CTT^CO 






in CM 


oom 


oioioin TI CM 


(M en — CTi -w S 


3)S 




— 21 ^ i ? 














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pSpS55i 




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to fl 






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coryin oii^iooy dr~ 


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p TT p -T -T F^ 


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3 


in 2 








































3 


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£l£S S-i^S SiS 


oinr-Oin- 


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f-l — c 


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— inc^ 
































^ r- — 


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1 










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cnoicon 


p CM m in p CM 


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p -J 


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s'sj 


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p— r> 


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npo- ODCT. 


p OJ p . - 




ii ?. 


















c-i Ol o" m" rJ < o CTi i^ 


in o' t^i oi V r-" 








































— ^Ti (ccou>o tr)» 


OCOCO — 










































■» mCS) 




























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c^ojco — in 01 




r-oooi 


toto T inojiD 


to 
















00 <0 ' tM 




7 




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jL_ss "sss o? 


^.sssss 


5 


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c-5 — 1 to r- 


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£5^ 


C-JCM«C^ ^- 


nv>%^^v. 


5S 


?!il 




I 




S wS 






£S 


Sss c5ai rS 


SSS5-0 


£'s' 


CSK^ 


ii"~"i'° 






rnCM 


S"£5 


5 £ m S S S 


tt" r- m" — 0" 






c\j — {^r;ib ^' 








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— 






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SgS""~ 






ry — 






















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W C\J t-5tO 


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fy * 




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cor- 


SS = E 


S|Sg;.S 


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Soisc 


ss^s if^ 


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sSp 


si ^ ' 5 




5 

3 




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n 5 


ill iiis si 


— omoo» 


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5siis 


•Of-} — 


$ 




010 





5^5? Ss 


llllgs 


(bu> 


ssss 


^S CS 5 




S 




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5 






pc' aaSS is 


ffifS'""-'' 


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c^ui 


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c-jOKOO one 


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SI- 


?i. S 5 2 ;:; s S « ^. 


sssss; 


ss 


^ cno w n — 
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SSS 


oojc^ui Kin 


ilsssS 


5s 


Is ' 's' s 




3 




ill 






in yj 


mrl5 Sf^tfiri «0 


SS5SSS 


00 


^"g"^S" 


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to-j" 




sii§ ii 


1 S g s ; 5- 


r^ 


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si - 8 


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ODPi oino^r veo 


»j r- (o 01 to 01 
























3 




111 


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S"- "IS'"- "'"■ 


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^ 










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1 




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si 


oico oa)iou> iru:> 


5S?«5? 


si 


slig 


JS 1 ^S 1 


1~ 




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SiS 


iSsS ss 


siSsSi 




III 


is ' 's ' 


c 






sla 












gjo 


fgs* 


si ^" 


iri 




■orj 


^■«'S 


«■ c uS «■ 0* ^" 






n' w" IN -^ 


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5 




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<s 






CTif- ^r 




si"-^" 




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1 






M M 




































T3 












sl 


IIS 5£§S 5s 


iSiISS 


Si 


jSSg 


SsisS' 


r 




as 01 

Si? 


Sf2S 

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sals §2 


«5iiKS 




S£ 


£§ ' ' s ' « 














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pj — id' ix- id" (T> — — — 


(^ 00 fn" V Ol' — 


en' to' 


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c^' 






n" ® lb 




sa3=s's 








f) 












g;?S s:;gS £S 


;:S!S5SS 




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CMO 


CO 






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o« ^-o'*-- coco' 


"7 OJ 




7 






























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OCOCO u-I^OJOl cio> 


sifisis 


£3 


issi 


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'» 




?§ 


5SS 


S«ag S:: 


•a CO 5 i^ « — 


SS 


SS5| 


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s 




c 






ton 


Oicoc cvjrywo ?^0 




m 01 r- (O (-1 r- 








oifvirjcc om 






./llO __ p 1^ 1 






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So 


in" ^' (£' rj" >n — " oi in in 


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fffi' 


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CM 






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p^nn ^^J^^I inp 


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1 






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1 




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75 


V s 








= % 




C 












1 
1 
1 




1 
1 

< 


1 

S ! 

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i 

5 


! 


Noles and accounis receivable, 

Inventones 

Cash, Government obligations, , 

current assels 
Depreciable asseis 
Accounis and noles payable' 
Olher current liabilities 
Mongages noles. and bonds p 

yeat or more 
Net worth 


Tolai receipis 

Business receipts 

Cost 0' sales and operations 

Taxes paid 

Interest paid 

Depreciation 

Pension. proM sharing, stock be 


£ 

1 

ll 

ft 


Nel income (less delicilj 

Net income 
Slalutory special deductions, tol 

Net operaling loss deduction' 


^ 1 

££ if£5Q 


1 



Ik 

< 


§ 

1 

III 

z 


1 1 
1 1 

i ° 

i 1 

lip 
nil 


Current assets 
Depreciable asseis 
Accounis and noles payable' 
Olher curieni liabilities 
Mongages notes and bonds p, 

year or more 
Nel wotlh 


Tolai receipts 

Business teceipis 

Cost ol sales and operations 

Tane;; paid 

Interest paid , , 

Depreciation . . , 

Pension prtjliisharmg. slock bo 


1 

ll 

il 
is 




i - - 

-* ? ll 

iiiifl! 


1 

"1 
1 



Corporation Returns/ 1974 



75 



01 

3 
C 

C 
O 

o 

I 

(0 

a. 
S 
u 

41 

cc 



01 

c 
Si 

ffi 

o 

0> 
N 

w 



> 



c s 

o 

>. ^ 

n B 

0) " 

2 S 

O c 

o 

o g 

« I 

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g I 

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•o ^ 

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C a> 
4) ?6 



T3 
C 



So O) Oi 



\i — cog tiJCTi— ow 



5S SSS" 



Is 


s£si 


15 


S25SS5 


52 


«1 1 




§« 


!SS8:;^s 


IS 


^:: 


vo<£>n 


2S 


S8S~-~ 


~ 



Si tSI (NJ -- (O CO (O O — r~ (D OD "T •-- CD lO tD "» lO t> 

'^iOO> oor>.(A £<0 cv«-r-.tocgO cm— i^o 



D^f* i^*/i r^f*wffiO»/>^ 



tM n lO tn ^ P-- m oc^ <o o o r«- 1^ c-j co f«- tsj r- (^ in 

oi ^ fM_ r~. csj w ij w n eo a> S a> O oj — o atoto -v 

r«-' ui --' — r»" cNi w r> rJ <c csi lo in o cm' o oi ui r^' ■*' c^' 

■wOf^ to air^ ^ Oi ~- oii>oiiit)'-- cMCM •- ^ i^ to 

a; t V lo^^c^ aio> o> — >r>rM*cj» <m-- toeo 



^ n S f\ 












oc^^voo— oif^ t^ too 

O Ol •-- « O <£! ■« f". ■* » t\ 

5^'^Oiyptn inc^ o>or* 



•J ir> ■- (M i3_ f*- CM a> o 11 

'^0>a^C> com 4C(£(AT< 






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Or^CM ^^ o3>^ 



Sfg 



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801 ui c^ n u; t~- »r> p <*.(Orfi« 
^ ^ ^ tO 04 CMfNl lO ^ O^ 



3u 



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MOO OCM ' ' S ' <X) 



qrch^ i/*ion CMO ^^ji-- — -■ 






3tO^ 05 UlCMQr»i<OQ I^CM— «MC\ 

3 e7 v_ ■» — _ o> * (M «! o f-; _ _ '^ ^. ■-. _ -v.o 
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ixl 



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n* ciCTirirj B*^ 






lO "- a;fM « lO 



a;oio<M c^to^'^P' 
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cn' (d' u? —' cvi CO CM p> — ' . 



T- ffi o - 

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r, O — *■ -rtc-. o — tijio (oa- — C7i:->i( 

nco^COO — — r-.p^ai CMO:grtM — C 

- '^ T S « r>. ^_ r-, K ■"_ * O 1/1 (M r> « O, -0 

B r^ CM Q p * a> f^ . f^ a) cri «' — p K.' i/i cC 

^— 0*0'~~ — — CD — kT-- P— o> — 



I F ? I I! S 

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ill i 



Eofiu- £c -c ■= «n _— — "s — js^bS 2 cog 3 9. fljQ-S'" 

z °ZSu 0<02 z >-:aiO'-Soc ui 2 t/i ££ a.=So z t-z=u o<OS z 









O nj — eJ 4 



76 



Corporation Returns/ 1974 



i-\ 



> 



--' 



noi^i 0-- <^iOCT>"o 



s g 



lis 



g?s 









is* 



S ^ «f 5 a.= ».* 



5<OS 2- °cnO™£Oa 



S S< 5 > oS 6 






> o<os z 



I I 
? I I 



..9. e8 






^Z wZ 



S 2 -I 

^■2 S B C I ■- 
a, ft. ■Seeds' 



Corporation Returns/ 1974 



77 















O ^ ^ O iXt iC o 




mmOCM^CM CTlO 




ID O) to CM O — ^- 




















o 








(Tifsi-w mOiT'Oi 


«><o 




CM CD (O CM 


mt-if- — <7><D 1 




1 n 


-ni 


ooonm — Ol 


mmmnmcM cmo 


mcDi- 1 








o 








CM p m <-> lO O <f 


CMn 


Si^Of-Xo ntsj 


<Mm 1 Ol 


(JiOOiO-m en 






•op 1 


p 1 m — p m 


r - o p CM p o> 1 m 


cncNiOp 


















CMlO 


cji o fM o — iM -> n 




r- m CM — OO - 




















■£ 










rxT. 


m^iomton Of- 




to 1 o:a> <c 










lOioi-cooir- — m 




-CD -r-m o. 








J 






woo ulc^ — — 


f^ u 


<o--inoco-w mn 


nio 








^ CD to 


m CM p m CM o> 


nc^r~r^ ~ c^ ■-.— 


r- pm 


(^ f- m n 












f- (1 uS « o-i fi -*" 


<T.U> 


•t — (O <-U CM — 


CM (SI 


CM — 










r- (3 — — cri — 










t° 






















O — 


































to CM 
























gooj^om ^g 


Of- lOCi 


OOi 1 0>r- 1 O 


























mio 








r~ CD t ^ Oiq ,(, 






O ^ C7> 














s s 








CT. ■» f^ S O K p 


CJICM 


p^oppn men 


(OIOOO- 


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r-oip 


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tntototMOn on 






















<M tsino 


m~. mm t\j 










to r- CM n ^n o f- o 


















i^ (E) iD ua m r^ w 






ton— — 


CMOi n — — 








Ogin 1 to CM — 


?£SS:R =- 




no n o. 






3-SS 








cxj ^ p (T. CO tn o> 




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tOCM — 






a> 


cMCMnm mn 




ton n 
















OOC^ 










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m CM en <b CM ^ 


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n to — 


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Total assets 

Notes and accounts receivable 

inventories 

Casb. Governmeni obligations ■ 

current assets 
Depreciable asseis 
Accounts and notes payable- 
Olber current liabilities 


= 1 

r (u _ 


3tal receipts 
usifiess receipts 
ost ol sales and operations 
axes paid 
lerest paid 
epreciaiion 

ension. profit -stianng, stock b( 
anf>uily plans 
mployee benefit programs 


et income (less deliCitJ 

Net income 

(atuiory special deductions to 

Net operating toss deduction 


^ - li 

11*5111° 


1 


1 

i 

ill 

lii 


1 
OO > 


ash Gcvernmenl obligations. 

current assets 
epreciabie assets 
ccounis and notes payable 
llier current liabilities 
lorlgages. notes and bonds [ 

year or more 
e! worth 


otat receipts 
usiness receipts 
ost ol saies and operations 
axes paid 
iferest paid 
epreciaiion 

ension. prolit-shanng. stock bi 
annuity plans 
mployee benefit programs 


- || 


Income subiecl to tax 
Income lax, total 

Additional tax lor lax prelere. 
Foreign ia> Cfedil 
Investment credit 
Work Incentive Credit 
Distributions to stockholders ex 

own stock 












i 


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78 



Corporation Returns/ 1974 



01 



c 
o 
o 



Q. 



41 



3 

to 
o 

0) 
N 

M 



c 
o 
'5 

> 
5 



(A 

3 
T3 

C s 

>. 



III II I I I I I I I I I I I I I I I I I I I 



aiO^cM •£> tnio lO •- •£ 



J* 2 



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(A o 



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c 
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n 



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= «! 
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I III I I I I 



I I I I II I I I I I I I I I 



III II I I I I I I II 



II III II 



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? 9 I 



-z£o a<o^ z 



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n £ S <= 



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1 5 yi i: S 



Corporation Returns/1974 



79 



RETURNS OF ACTIVE CORPORATIONS 
Table 8.— Returns with Beginning and Ending Inventories and with "Last-In, First-ouf (LIFO) Method of Inventory Valuation: Business 
Receipts, Net Income (Less Deficit), Total Income Tax, and Total Assets, by Major Industry 

jAf! liguies. are estimates based on samples— money amounts are m thousand- of dollafsj 



Geneol bu'fding coftraclors and 

operative builders 
Heaw construction conlraclors 
Special trade conlfaclors 



Manufacturing . 



Food and kindred products 

Tobacco mariufac lures 

Te"lite rniH products 

Apparel and other ie»iiie products 

Lumber and «wx>d products 

Furniture ant) (iitufes 
Paper and aihed products 
Pnnling and publistimg 
Chemicals and allied products 
Petroleum (including mlegrated) and 
coal products 

Rubber and miscellaneous plastics products 
Lealber and fealtier products 
Stone clay and glass products 
Primary metal industries 
Fabricated metal products 

Machinery, except electrical 

Electrical and electronic equipment 
Motor vetiicles and eguipmenl 
Transportation equipment, encepl motor 

vetiicles 
Instruments and related products 
Miscellaneous manutactunng and 

manufacturing not allocable 

Transportation and public utilities 

Transportation 
Communication 

Electric, gas and samlarv sor.ices 

Wholesale and retail trade 



Wholesale trade 
Groceries and related products 
Machinery, equipment, and supplies 
Miscellaneous wholesale trade 

Retail trade 
Building materials, garden supplies 

and mobile home dealers 
Genera) merchandise stores 
Food slores 
Automotive dealers ana service stations 

Apparel and accessory stores 

Furniture and home furnishings stores 
Ea'mg and dnnking places 
Miscellaneous retail stores 

Whole-iaie and retail trade not altocable 

Finance, insurance and real estate 

BanKmg 

Credit agencies other ihan banks 

Security commodity brokers and services 

Insurance 

Insurance agents tirokers and services 
Real estate 

Holding and other m vestment companies, 
except bank holding companies 



Hoteu and other lodging places 

Personal services 

Business services 

Aulo repair miscellaneous repair services 

Amusement anil ri?cri?ation services 

Other services 

Nature of business not allocable 



Alt industries 

Agriculture, forestry, and fishing 

Mining 

Metal mmmg 

Coal mining 

Oil and gas e^traclion 

NonmetalliC minerals, except luels 

Construction 



Total returns of active corporations 



1,965,894 

53.458 

15,732 

1.769 
2,059 

e350 
3 5^1 

105.563 



7 J ,694 
14,895 

95 974 

211.563 

15060 
63 
6 274 
16,106 
13, SOB 

6 931 
3,765 
29.271 
9.860 



Business 
receipts 



(2J 



1,039 



2,080 
9 563 
4.636 
25,327 

24,879 

10.800 
2,203 

3,651 
5,761 

12.677 

80.232 

62 153 
9369 



214975 

20 870 
46 39' 



386.772 

31,319 
10,996 
26 335 
63,863 

38.529 
36.044 
76,601 
103.085 

676 

425,249 

14,534 
48.597 
4,867 
8 343 

35.387 
266,615 

46,905 

388.B32 

18,236 
36 272 
106 484 
49.122 

35 112 
1 4 1 606 



2.842 



2.854,819.489 

24.182,899 

62.864.619 

4.613160 
9.011027 
43 795 720 

5 444 7l2 

133.676.369 



58,007 890 
26425,003 
49.243,476 



155 441 333 
13 068 216 
30.639 012 
30,216,703 
26,989.430 

10,140,592 
34 412967 
36 149 905 
93,072 117 

260.851.782 

24,572312 

7 506,702 
26.399 248 
90 065,973 
59 134 318 

89,748,666 
80 754,549 

102,829,051 

40,079,044 
20.312.772 



92,059.069 

50.510.561 
71,648 150 

906.907.258 

491 668 543 
76.875 101 
59 142 737 

355 650 705 

415,121.401 

23.366 956 
60.586 829 
96.770,380 
95 286,353 

20.345,266 
18 394 225 
28,116.387 
52.255.003 

117314 

(49.205.190 

10 369 7yy 
17 249.661 

2 600.417 
98 299 376 
6.697.331 

13 128.075 

660.331 

110.497.541 

8.^70 009 
8 127.720 
33.336.080 

1 1 696 020 

14 246 010 
34.619.702 

896.930 



Net income 
(less 

deficit) 



(3) 



145,997.808 

421.163 

25.904.075 

428,125 

1 449,355 

23 580,012 

446 583 

1.848.217 



301,250 
666,624 

878.143 

72.533.486 

5 428 519 
1.202 689 

775 607 
728.988 

1 325 IB: 

337.739 
3,176 304 

2 354.115 
9.061 626 

20,126,662 

903.246 

154 762 
1 083 581 

6 321.206 
3.548.209 

7 002.863 
2,980.293 
2,464 294 

1,263,014 
1,652635 



2 657.392 

3 462.587 

2 563,891 

22.573.062 

16,294,358 
933,287 

3,544 702 
t1 816,369 

6 275,298 

630 671 
1,061 148 
1.041.608 

932416 

497.334 

291 209 

567 468 

1,243 444 

3.406 

11.504.156 

2.834.767 

1 .207,266 

126.752 

3,676,996 

375.332 

207.111 

3.075 930 

2.500.180 

-102 064 
319 093 
803 908 
294 439 
486.761 
698.043 

29.599 



66.112.969 

335,628 

12.257,873 

214,859 

581,960 

11.263.679 

197.375 

1.184.33S 



394 327 
385.410 
404.696 

32.288.865 

2,736.291 
552.603 
539.180 
415.866 
625.055 

182 408 
1 397.762 

1 129.344 
4207.149 

7,038.220 

436.770 

104.755 
518.709 

2 707,709 
1.629,096 

3.426.598 
1568.136 
1.292.637 

601.571 
826,935 

352.071 

4.719,299 

1.423.965 
1 744 040 

1.551.294 

8.315,540 

5.141.436 
376.391 
911539 

3 651 506 

3.173,347 

245 944 
779 599 
495 205 
439.527 

250.437 
148.090 

277.217 
537,328 

(■) 

5.570,370 

1,578,659 
801.604 
122.067 

2.056.474 
146.733 
657.182 

205,651 

1.431,617 

85 287 
127,935 
470.812 
132,257 
308.309 
307 017 



9.462 



4.016.466.940 
19.283.714 
47.039.718 

9581,534 

7,570,943 
23 763,874 
6123.367 

74.108.047 



38.011,499 
16 029 914 
20 0fi6 634 

885.822.652 

70 519 843 
14.032,044 
19.141 756 
13.842.935 

24 560 413 

5,420,579 
25.333 043 

25 976.115 

75,593,155 

157,697,231 

16 881,186 
4 436 100 
22 169 41. 
76685 tl9 
35,586,001 

86,253884 
73,161418 

76.604.043 

31, 067. 56' 
17.427013 

i:i?23 793 

414.691,198 

100,766 478 
115 654 441 

198.270.279 

313.305,334 

159,566,514 
13.080.996 

25,908.173 
120.577.345 

153,646,611 

10.410 541 
47.259,789 
17.750.821 
27,592.634 

9.246.105 
8 691 643 
'2 055.330 
20639 848 

92,209 

2.176.652,153 

1 176.558.767 
386,196,761 
24 986 454 
378.024,315 
7.235,698 
102.053.640 

101.594.518 

B4.979.68 1 

4.927.054 
26,013.120 

9.612 486 
16 682.866 
16 080 369 



Beginning 
of year 



584.443 



253.886.642 

2,021,497 

1.838.399 

476 652 
218 158 

768 137 
3=.S452 

10,318.031 



6 954,61 
741.83 

2 621 5B9 

139,104,709 

13 421026 
3,260 401 

4 610 558 
4.682 465 

3 673 293 

1 562.754 
3 259,682 
2,635072 

11 039.652 

6718,145 

2,681988 

1342.130 

2 896.944 
9 284 463 
8.069,597 

16 465 529 

15,74fl,385 
11,932,394 

8,773634 

3 632.260 

3.214 315 

8.908.265 

1.927,364 
3 085 942 

3 894 959 

84.934.386 

38,104.506 
3 411,298 

6901.21 
27 791.997 

46812.130 

3 555 949 

12 140.883 

5 367 075 
11.497.503 

3.476.652 

3.186 548 

575 161 

7 013.359 



17,750 

3,080.975 

55 450 
1 204 025 
CI 
470,452 

16,747 
1.284 870 

30.892 

3,597,145 

1J3.294 
39') 3 1 3 
999.333 
584 681 
994.86:- 
431.661 

81.235 



End 
of year 



312.0%.928 

1,985,683 

3,014.709 

788.701 
318 727 
1 414.558 
492 723 

12.332,603 



8.161,365 
1 093.120 
3 78 I ! 9 



5 169 893 
4 826, 1 32 
4 153.539 

1 728.382 
4,240 478 
3.382 854 

14 697.196 

10,789.403 

4 018,546 
1 448.682 
3.772,179 
12.101.137 
10.222,678 

21219,345 

18.512.496 
14,380 854 

10.883.641 
4 437,525 



2 704.675 
3.646.837 
6 601,555 

100.043.924 

46.811,724 
3.715.558 
9 437 205 

33,658 961 

53 207,578 

3,866.964 
12 554.404 

6,285,939 
14 364 626 

3.757.213 

3,529,121 

706 596 

e 142 713 

24.622 

3,761,428 

63 561 

1.610 672 

CI 

634976 

16 476 

1 488.924 

37, -56 

4,229.163 

208 555 

433.269 
1 204,368 

749,577 
'. 025 566 

607.848 

84.155 



Returns showing inventories for both beginning and end of year 



773.373 

14.468 

3.057 

154 
262 

1.304 
1 337 



23,578 

3.903 



148.549 

12,742 
57 
4.029 
9.715 
8.272 

5 366 
3 034 

15 542 

7 104 

596 

6 199 
1.866 

7 596 



Business 
receipts 



434.822 

141 733 

13 388 
31.538 
96.80; 

292.802 

26 100 
8,934 
19431 
51.031 

31.792 
28,083 

49,939 
77 492 

287 

5.040 



212 
CI 
36 
212 

4,461 



66 



15,066 
15.246 
22,647 



2.425.365,219 

14.562,784 

56.127.235 

4.075.319 
5,878.984 
41,340 673 
4 832 259 



28 306.750 
16.796.465 

34 are 9e4 

1.203,472.050 

151.014,894 
12.709,092 
28. 751.237 
27.432.994 
26,935323 

9,707,341 
33,600,593 
31 546,905 
91 612531 

259.365,536 

19,765.757 
7,334.823 

24,489,288 
79.357.576 
56.189.483 

87,080 543 

77,667.324 
102 485,385 

39,450.852 
19,637.632 

17.136.941 

173,671.913 

61 ,50B 958 
48 020.663 
64,142,092 

815.371,384 

428.534279 

67.297 631 
52,413.548 
308.623.100 

386.735,803 

21.768.005 
79,517,953 
90 164.509 
89.599.357 

18.740.758 
16 704.148 
22 693 057 
47,348,016 

101,302 

31.146,737 

886,935 
14.300,511 

(■) 
12,651.678 
66.795 
2,750,044 

249.601 

50,483,356 

6.499.262 
5 553,671 
13 040,488 
8.076 663 
8.917 094 
8,395.976 

549.541 



Net income 

(less 
deficit) 



123,875,626 

136,924 

25.063.610 

510.027 

839 163 

23.290.972 

4,234,58 

1.258,702 



439.437 
634,516 

70.756.032 

5,318,960 

11.91966 

767 396 

721 849 

1,363 663 

337.403 
3,162,504 
2,200,870 
8,923,142 

20.037.538 

755,645 

147.724 

1.061.536 

5,497,195 

3.441.231 

6,878 687 
2.961 138 
2,464 185 

1.253,356 
1,621,087 

658.95; 

7.458.276 

1.648.433 
3.387.664 

2.422.1 

17.816.878 

11 543 301 
721 176 

2 371052 
8.451.073 

5,271.265 

623.687 
1 .086 306 
998 398 
939.73' 

494.896 

308,922 

613252 

1 ,206,063 

2,322 



Beginnmr, 
of year 



252.595,744 

2.001,770 

1.834.419 

476.652 
218.054 
786,815 
352,896 



6 783,747 

708.130 

2,639,938 



13 404,569 
3.260.401 
4,790.698 
4.657.147 
3657.714 

1.546585 
3,255,468 
2631 317 

11.029,786 

6718,146 

2.681.968 
1.342.130 

2,891.45 
9 281.408 
8.056.604 

16,440.265 
16,731 750 
11.932.394 

6,755.962 
3631,666 

3 183.978 

8.900,784 

1.920,023 
3,085,842 

3.894.919 

B4.265.S9l 

37.625.609 
3.351.009 
6.848.462 

27.426.148 

46.622,532 

3643340 
12 140,883 

5.349.373 
11,391.134 

3,462,346 

3.184.400 

568.698 

6,982,358 



17.750 



69.80 1 


50,848 


150,525 


1.190,195 


CI 


n 


147 184 


470,445 


-5182 


16 747 


102 018 


1,261 973 


40 396 


30 042 


370.154 


3,563,213 


-38.883 


192,077 


251,514 


393,018 


341283 


977 549 


166 186 


577,841 


426 269 


993.770 


221 <85 


428.956 



Fooinote at end of lable See lewl lor Explanation of Terms and Description of the Sample and Limiiaiions ot the Data 



80 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 
Table 8.— Returns with Beginning and Ending Inventories and with "Last-in, First-out" (LIFO) Mettiod of Inventory Valuation: Business 
Receipts, Net Income (Less Deficit), Total Income Tax, and Total Assets, by Major Industry— Continued 

|All ligures are eslimales based on samples— money amounis are in ihousancis ul dollars] 









Total returns with LIFO inventory 


method under Code section 472 








Number of 
returns 


Business 
receipts 


Net income 
(less deficit) 


Total 

income 

tai 


Total 
assets 


Inventories. 

beginning 

of 

year 


Inventories, 


end of year 


Major industry 


Number 

of 
returns 


Amount 




(13) 


(14) 


115) 


(16) 


117) 


(IB) 


(19) 


120) 




18.&74 


812.269,256 


51,418,074 


21,341,260 


553.567.483 








Agriculture, (orestry. and fishing 


66 


367,321 


6,998 


1') 


197,995 


46.171 


54 


48.789 


Mining, 


53 


5,454,937 


534,776 


233.031 










Metal mining 

Coal mining 

Oil and gas exKaclion 

NonmeialliC minerals, except fuels 


5 
(■) 
29 


? 064 014 

708 657 

I') 

1 28T499 


203 4 1 6 
95 840 

n 

40 833 


78 717 
40 978 
D 
27 008 


3,753 431 
357.352 

C) 
795.28:' 


222 996 
14 047 
C) 
81236 


5 
C) 
29 


333409 
20,938 

(■) 
107 850 


Construction 


277 


3.708.430 


111.245 


54.692 


2.760.665 


241.943 


274 


396.353 


Geneial building conttaclors and operalive builders 
Heavy conslruclion conlraclors 
Special Irade conliaclors 


24 
75 
178 


381.645 

2 334.975 

991.610 


1.071 
72.893 
37 267 


(') 

34.379 

18,440 


350,550 
1,762,842 

647,273 


64 053 
103 123 
74.767 


24 

75 
175 


122,210 
161,120 
113,023 


Manufacturing 


7.775 


633,562.957 


45,466,539 


18.693.604 


447,945.766 


56.596.519 


7.704 


73.218.205 


Food and kindred produds 

Tobacco manulaciureb 

Te«lile mill producls 

Apparel and olfier lenlile producis 

Lumber and wood producis 


665 
5 
137 
116 
363 


34 378,808 
7 455 408 

11 081 930 
1 787 467 

10014 143 


1.928,401 
746 441 
560.266 
70 885 
933 909 


942.812 
346.847 
275.570 
35 343 
347.974 


18.630 97? 
8,375 426 
6,969 436 
1.225 578 

10 708.461 


3.050 083 
1.563 770 
1 794.420 
401.855 
1 235 227 


680 

4 

136 

114 

361 


3.690.736 
1.827 426 
1964,432 
00,809 
1 507.721 




139 
497 
475 
665 
lit 


2,230,913 
22,608.296 
10,102 122 
60 512,763 
240 071354 


106.643 
2.179,995 

931.550 
5,645,590 
18 694 487 


55,261 

945,198 

426.602 

2,710,338 

6 372 621 


1,352 727 
17,637.207 
7,740.708 
46,790,918 
140 180 149 


369.898 
2.061.753 

759,156 
6.971.395 
5 894,566 


139 
497 
471 
658 
111 












Peltoleum (including mlegraled) and coal products 


9.069318 
9,391 764 


Rubbef and miscellaneous plaslics products 

Slone, clay, and glass products 
Primary melal industries 
Fabricated melal producis 


362 
55 
238 
395 
1,492 


15 002 452 
792,111 
11991065 
67 845,810 
27.790,768 


529,467 
32,472 

586,943 
4.839,118 
1 632,753 


252.437 
13,884 
268,363 
2 106,014 
664.595 


11.572.904 
532.179 
11,053 570 
53,205.256 
18,267.205 


1,563.731 
126,922 
1 623,794 
6,444,765 
4.059.445 


379 
55 
236 
380 
1.485 


2,648,025 

137,882 
1 973 280 
8.737 407 
5 148.395 


Macfitnery, except elecincal 

Eleclfical and electronic equipmenl 

Molor vehicles and equipmenl 

Transportation equipment. e«cepl motor vehicles 

Instruments and related products 

Miscellaneous manufacturing and manulactunng not allocable - , . - 


951 
296 
116 
82 
115 
460 


54 949 955 
34,904,216 
9.156^63 
16.334.711 
9 130.116 
5.2?i 744 


1,790.924 

1.355.178 

247,470 

816,461 

1 179 120 

258 446 


645,761 
690.971 
136,218 
353,369 

579.706 
123 720 


29.638.376 
29,408.251 
7.890 068 
12,815,960 
7,179.369 
4 771 043 


6.908,092 
5,340,463 
1.624,393 
2.376.687 
1.451.734 
946 370 


943 
290 

116 
77 
112 

458 


8,794,246 
5.895.081 
1.829.702 
3,354,412 
1.678,478 
1 101621 


















1.446.522 

452.177 

CI 
324,050 


Transportation 
Communication 
Eleclric, gas ar>d sanitary services 


286 
14 


5.255.825 

("1 
4 596.548 


229.915 

(*) 
212,217 


107.926 

(*) 
114,300 


7,109,051 

1*) 
9.762.010 


371,333 

I') 
268 597 


70 

n 




9.556 

5.396 

326 

1.028 

4.042 


152.942,514 

75.048.389 
11.679.416 
9,654,544 
53.714,429 


4.552,486 

3.231.470 
185.812 
606,036 

2,439,622 


1,987,708 

1.337,114 
84.41/ 
277,677 
975.020 


63.024.777 

30.949.691 
1.857 177 
4,672,868 

24,419,646 


15.420,506 

6,519,334 

636.797 

1 446 358 

4 436,179 


9.413 

5.278 

298 

1.017 

3,963 




Wholesale trade 

Groceries and related products 
Machinery, equipment and Supplies 
Miscellaneous wholesale irade 


8,014,863 

669.907 

1,913,567 

5431,389 


Retail trade 
Building materials, garden supplies, and mobile home dealers 
General merchandise stores 
Food stores 
Automotive dealers and sen/ice stations 


4.155 

309 

435 

554 

1.362 


77,882.634 
1.835.928 
31,409,255 
26,924,345 
10.647.800 


1,320.241 

49.145 
568,920 
332 424 
201 183 


650,232 
33.266 
26,1.423 
151,703 
109.005 


32,054,636 
680.340 

20.307.454 
5,159,459 
3.158,639 


8,898.174 
252.888 
4 975,196 
1 518.787 
1,019614 


4,130 

309 

419 

553 

1,359 


9.599.861 
237.918 
5,147,144 
1,768,443 
1.257,340 


Apparel and accessory stores 
Furniture and home furnishings stores 
Eating and dnnking places 
Miscellaneous retail stores 


383 
163 
CI 
821 


1.751, 177 
496,626 

n 

4.597,021 


69,959 
10,742 
(■) 
78.310 


33,191 
5,420 
(■) 

40,012 


881,427 
313,435 

n 

1 427.465 


331,262 
102.767 

(■) 
683.938 


383 
163 
C) 
817 


320,138 
118,737 

C) 
735.096 




I't 
160 


(•) 
238.392 


(•) 
-659 


(•) 
5.631 


1") 
585.042 


f) 
88,590 


C) 
12 






99.480 


Banking 

Credit agencies other than banks 

Security, commodity brokers and services 

Insurance 

Insurance agenis, brokers, and services 

Real estate 

Holding and other inveslmenl companies except bank holding companies 


(') 

4 


87 534 

(*) 
47 443 


-587 

I*) 
73 


34 

)■) 
459 


319.931 

C) 
76,311 


16.357 

C) 
9,492 


C) 

n 

3 


C) 

n 

12 567 




337 

CI 

41 
218 
D 


1,117,568 

n 
(•) 

325 68b 
423.894 

(•) 

(") 


78,106 

1") 
D 

25 536 
34 878 
1") 


33.169 

1*) 

I'l 
CI 
CI 
CI 
CI 


875,026 

C) 

C) 
268.702 
414,385 

(■) 

("1 


93.039 

C) 
(') 

35,871 
(■) 


333 

(■) 
[•) 
41 
218 
I'l 
(•) 




Hotels and olher lodging places 

Personal services 

Business services 

Auto repair, miscellaneous repair services 

Amusement and recreation services 

Other services 


Cl 

I'l 

52,687 

48207 

CI 

CI 




(•) 


(•) 


(■) 


n 


C) 


(•) 


C) 









Footnole at end of lable See text for Explanation o( Terms" and ■Description of the Sample and Limitations of ihe Data 



Corporation Returns/1974 



81 



RETURNS OF ACTIVE CORPORATIONS 
Table 8.— Returns with Beginning and Ending Inventories and with "Last-in, First-out" (LIFO) Method of Inventory Valuation: Business 
Receipts, Net Income (Less Deficit), Total Income Tax, and Total Assets, by Major Industry— Continued 

(All figures are eslimaies based on samples— money amounis a'*^ m inousdniJs ot dollars) 



Returns iridics^ina adoption ot LIFO (or 1974 incotne year 



Business 
receipts 



Net income 
(less deficit) 



Tola! 
income 



Tola) 
assets 



Inventories 
begmntng 



Inventories, end of year 



All Industries 



Agriculture, toresliy, and tishing . 
Mining 



Melal mining 

Coal mining 

O'l and gas extfaclion 

Nonmelallic minerals, eicepi luels 



General building contractors and opeialive builders. 
Heavy Lonsiruclion contractors 

SpeciaMiade conlraclors 



Manufactunng. . 



Food and kmdred products 

Tobacco manulacfures 

Tenlile mill products 

Appare' and other leilile products 

Lumber and wood products 

Furniture and l^xlures 

Paper and allied products 

Printing and publishing 

Chemicals and allied producis 

PeUo'eum jmciuding integrated) and coal products 

Rubber and miscellaneous plastics producis 
Lealtier and leaihe' producis 
Stone, clay, and glass products 
Primary melal jfidusTnes 
FaDncalfd melal products 

Machinery. e»cept electrical 

Electrical and electronic equipment 

Molor vehicles and equipment 

T'ansponation equipmenl. eicepl motor vehicles 

Instruments and related piCKJucts 

Miscellaneous manulactunng and maru'dctunng not allocable 



Transportation and public utilities 

Trarsporialior^ 
Com muriiL alio n 
Electric gas and sanciary services . 

ttthotesaie and retail trade 



Wholesale trade 
Groceries and related products 
Machinery, equipment, and supplies 
Misceirjneous wholesale trade 



Retail trade 
Building materials garden supplies and mobile home deak-r 
General merctiar)dise stores 
Food stores 
Automotive dealers and service stations 

Apparel and accessory stores 
Furniture and home lurnishmgs stores 
Eating and dnnkmg places 
Miscellaneous retail stores 

Wholesale and retail trade not allocable 

Finance, insurance, and real estate , 



Banking 

Credit agencies other than banks 

Secunly commodity brokers .ind services 

Insurance 

Insurance agents. broKers and services 

Real estate 

Holding and other mvcstmenl companies, except bank hol'lmq companies 



Hotels and ottier lodging places 
Personal services . . 

Business sen/ices 
Aulo repair miscellaneous repair services 

Amusement and recreation services 
Othe* ser-.'io-'s 



Nature ot business not allocable . 



122) 



14.105 

n 

50 



669 

205 
105 
65 
79 
373 

199 

179 

5 

7.362 

4.106 
271 

857 
2,978 

3 253 
256 
377 



n 



696.983.016 

(•» 

5.035.143 



1 263 489 
2.514,426 



559.06 1.144 

24,124,378 
7 21 1. 594 
9.941,990 
1.645.455 
4 405 093 

1,646.304 
19,549.582 
8.010,040 
55 388,937 
221.843467 

14 626 469 
531.610 
9.234.024 
58.088,086 
24 636 406 

28,807.0/2 
32.851,565 
8,172,526 
T 5,640 337 
6,08 1 822 
4,642,285 

10.70e.S34 

J 'V.:.:>5i 

' On.2'16 

120.1 38.730 

55.738.710 
10.395 962 
6.362.179 
36,980,569 

64 394 959 
1.374,222 
24,906.575 
22.795,906 
9,856.212 

1.1 62,285 

367.305 

CI 

3,801,210 



CI 
214,820 



{•) 
41.795 

945,002 

n 

[*i 

320.994 

n 



475.802 



190 656 
9''. fi40 



40«.n 
79.129 



37.16. 
41 409 

40.353.069 

1 .602.322 
735 76 
524 114 
63 180 
316 695 

60 341 

1,897.514 

749 128 

5.062.B61 

17.389 238 

508,928 

16.569 
433 837 

4 248.696 
1,605.143 

1,497,197 

1,260.626 

226,899 

776.158 

1,146,870 

206,792 

SS3.402 

237.405 
i'\ 
93 664 

3.623.190 

2,576.127 
128,967 
533. 

1 914072 

1 .046 742 
25.302 
428 115 
272.992 
192,455 



54.347 
11,639 



-42? 
64.175 



t') 

24,390 



16.427.J6< 


470.118.116 


CI 


(■) 


Jl»,761 


5.870,697 


d0 9?8 


3,573 100 
357,362 


27 008 


795,283 


37,9B6 


2,011.325 


1") 

17719 
18 404 


t') 
1 399 637 
030 048 


16.343.861 


385,900.866 


789064 
345,089 
251 378 
31.248 
115J66 


14 920 156 
8365.756 
6,334,557 
1.151.570 
3,861.089 


31,561 

818,133 

344,4-9 

! 348 953 

5767 999 


991,288 

15 432 453 

6 043 654 

44 946 042 

119,421,477 


242 419 

7.981 

197 020 

1.834,837 

745.296 


11.380.284 
402,256 
8,093 319 
45.391.914 
16,473,743 


707,996 
643,748 
122,865 
334,122 
565,096 
99,369 


23.923,618 
28,007 845 
7 385 163 
12,384,051 
6609,279 
4,381,350 


255.113 


23.492.297 


107 649 


6,029,845 


41679 


247?C93 


1.549.551 


51.383.412 


1,041,415 
59 601 
242,673 
739,141 


25.641,428 
1,560.688 
4 080 '32 

20 000.606 


507,998 
12,519 
204 945 
125 739 
103 112 


25 738,624 
517.093 

15,916,316 
4327961 
2925916 


25635 
4,980 

n 

27142 


626 467 

224,113 

I'l 

1,105 145 


n 


n 


2,754 


507,477 



62,887 
776.804 



CI 
374.758 



206 233 
14047 



81236 
195,731 



48,833.877 

2,272940 

1561008 

1,634,950 

367,143 

555,61 1 

297362 
1,799,876 

613,638 
6 412 447 
5278,832 

1 518,617 
92,713 
1.291.131 
5.204.833 
3.587.674 

5,555.838 
4967.318 
1 465,847 
2,235,558 
1278.894 
841 247 

923,064 

312,802 

'■] 
'3 679 

12.474.073 

5 104 413 

560,315 

1,245998 

3,298,100 

',367.764 

205,199 

4,047.694 

1 309,672 

930,542 

245 444 
79,127 



n 

6 789 



7,327 

4,067 
271 
849 

2967 

3,237 
258 
365 



l"l 
CI 



CI 
CI 



CI 
CI 



CI 
534.668 

302 834 
20.938 
CI 

107,850 

332.717 

CI 
132 524 
109 894 

63.046.483 

2 700,058 

1.623 303 

1,831,028 

396.585 

639.163 

342,394 
2.257,936 

791688 
8,223 898 
8,245 365 

2603,799 
100,498 
1575,815 
7,059.325 
4,543,316 

7,116,714 
5 460,389 
1,663,394 
3.207 626 
1,479,167 
985002 

1.140,334 



14,514.674 

6,479 546 

591569 

1665,912 

4 222 065 

8032,710 
168,889 
4 267 295 
1 497,810 
1,154.519 

243.708 
92,985 
CI 

575,720 



CI 



52.367 
CI 



ClEslimale is nol sfiown separaloly because 01 Ihe small nymDer ol sample returns on which il was based Huwevei the dala aie mcljded m ihe appioptiale totals 
NOTE See lesl lot Explanation ol Teffns and Desctiption ot the Sample and Limitations ol the Dala 



82 



Corporation Returns/ 1974 



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Returns with tMOk net income 

Number Of relurns 

Tai return nel income (less del 

atler tax 
Book net income (less deliCil) 
Provision for Federal income la 

Number 01 relurns 

Amount 
Total income lax after mveslme 

work incentive (WIN) credils 
Foreign tax credit 


P 


Returns wiin book net income 
return nel income alter lax 
Number of relurns 
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Tax return nel income 
Proifision tor Federal income 
Total income tax after mvesli 
work incentive (WIN) credit 
Foreign tax credit 


Returns with book nel income 
return del>Cil atler tax 

Number of relurns 

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Provision lor Federal income 

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work incentive (WIN) credit 

Foreign tax credit 


1^ 


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Q 

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c 

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oc 


delicii after ta> 
Number of returns 
Book delici! 
Tax return defial 
Provision (or Federal income 
Total income lax afier invest 

work mcenlwe (WIN) credit 
Foreign tax credil 


Returns wth book delicil and I 
return net income after tax 
Number ol returns 
Book deficit 
Tax return nel income 
Provision for Federal income 
Total mcome tax after mvest 
work incentive (WIN) credit 
Foreign lax credit 


1 - l«?.f^ 


Oepreciatton 
Depletion 
Amortization 
Bad debts 

Constfuctfve taxable income frc 
foreign corporations 



Corporation Returns/ 1974 



89 



0> 



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income tax afler mvesimen 
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90 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry 

[All litjufos are eslimales based on samples— money amounrs are m thousands of dollars] 





All industries 


Ma|or industry 




Number ol 

returns 


AmounI 


Agriculture. 

lorestry, 

and 

fishing 


Mining 


Item 


Total 
mining 


Metal 

mining 


Coal 
mining 


Oil and gas 
eKtraction 


Nonmetallic 

minerals. 

except 

fuels 




(1) 


{2) 


131 


(41 


151 


(6) 


(71 


(!l 


Number of Returns With Income Tax 


















Number ol returns witri— 

Income lax, lola) 

Form 11 SOS 


888 582 
319 


2 


2102- 

n 


6822 


62 


1292 


3.777 


1,691 


Normal I3x. suna> and allernative lax 


871,869 




20 147 


6389 


57 


1,171 


3,488 


1,673 


Tax Irom recompulirg prio< year mveslment credil. lolal 
Reiurns wilh nel income 


96,387 
81 343 


- 


4,011 
3,173 


1,578 
1,297 


14 
14 


293 
206 


936 
747 


335 
330 


Addilional lax lor tax prelerences, lotal 
Reiurns wilh nel income 
Reiurns with normal tax, surtax, and alternalwe lax 


4 575 
4.156 
3,872 


I 


7 
4 


721 
653 
566 


24 

24 

19 


270 
259 
236 


312 
260 
212 


115 

110 
99 


Notmat lax, surtax, and allernaiive tax aller crediis 


776.515 


- 


16,184 


5.225 


53 


995 


2,853 


1.324 


Total income la» aiiet — 
Foreign lax credit 

InvesimenI and work mceniive (WIN) credits 
Foreign lax, mveslmenl and work incentive (WIN) credits 


886 240 
803,740 
603,159 


= 


21027 
17,626 
17,626 


6.811 
5,893 
5,882 


58 
62 
58 


1292 
1 124 
1 124 


3,770 
3,270 
3,263 


1.691 
1.437 
1,437 


Returns With and Without Net Income 


















Number of returns 


1,965,694 


" 


53,458 


15,732 


1 769 


2,059 


8,350 


3,554 


Dividends received Irom domeslic corporations, total 
AmounI qualifying lor 85 percent deduction 

Amount on certain public utilily slock qualifying lo' 60 208 deduction 
Intragroup dividends qualifying for 100 percent deduction 
Intragroup d'Vidonds qualifying tor transitional (deduction under seciion i56J(b) 
Amount received irom a DISC or former DISC 


105,986 
102.421 

1686 

1 009 

809 

3.158 


13.792,00/' 

10.845714 

17.2?4 

894.967 

63457 

1,950,645 


25378 
20,159 
I'l 
I'l 
(*) 
5,084 


168,008 
99,935 
CI 
CI 
CI 
48,018 


44,607 
32,772 

I'l 


50,372 
21 303 

C) 
C) 
CI 
CI 


66,067 
41,607 

CI 

CI 


6,962 
4,253 

I'l 
I'l 
CI 


Dividends received from toreign corporations, lolal 
Amount qualifying (or 85 percent deduction 
Intragroup divirii^nds qualifying for 100 percent deduction 
Ottier foreign dividends 


5 027 
534 
138 

4.360 


7443,159 

8.647 

10542 

7,423 970 


13,309 
CI 

13,308 


102,737 

CI 

CI 
102,718 


86,374 
86,374 


CI 
CI 

C) 


13,810 
CI 
CI 
13,791 


I'l 
CI 

CI 


Construclive taxable income from related foreign corpoialions 
Includable income of Conirolled Foreign Corporations 
Foreign dividend income resulting Irom loreign taxes deemed paid 


327 
1 177 


477 192 
3,138 184 


CI 


CI 
32,939 


I'l 


CI 
CI 


CI 
CI 


C) 


Net income (less delicil) 


1,947,275 


145,997808 


421 163 


25,904,075 


428,125 


1 449 355 


23 580,012 


446 583 


Stalulorv special deductions, total- 
Dividends received deduction 
Deduction for dividends paid on certain public uliiity stocti 


289.4B2 

89818 

143 


15 194,642 

8,678,454 

34,475 


98 794 
15,827 


601,421 
104.550 


131,268 
27.600 


127831 
19,787 


266191 
51,458 


76,131 
5,705 


Income subject lo tax- 


871.867 


143,982,513 


875,563 


25,556,760 


423.040 


1 224,960 


23494 209 


414.551 


Income tax, lotal' 
Normal tax surtax, and alternative lax 
Tax from recomputing prior year inveslmenl credit 
Tax from recomputing prior year work incentive (WIN) credit 
Additional tax tor lax prelerences 


888 582 

871 869 

96,38/ 

438 

4,575 


66,112989 
65 586,637- 

179,121 
446 

346,785 


335,628 
332,826 

2,705 

CI 
97 


12257,873 

12,206,727 

3923 

CI 

47,219 


214,859 

197,667 

194 

I'l 

16,994 


581,960 

571 409 

991 

9 560 


11263,679 

11,248,094 

1,193 

14,392 


197,375 

189557 

1,545 

CI 

6,273 


Foreign lax credit 

Investment credit' 

Work mcenttve (WIN) credil 

Normal tax, surtax, and altemalive ta« alter credits 


6 960 
533.947 

4,229 
776,515 


20,752,819 

4,221,384 

7,795 

40,604,6,39 


1,058 
42,576 
CI 
289,187 


11,061,741 

134.767 

77 

1,010,142 


84,315 
19.463 

CI 
93.820 


CI 

43,731 

CI 

476,685 


10,867,032 
36,695 
CI 
344,366 


CI 

34,878 
CI 
95,271 


Tolai income tax alter— 
Foreign tax credil 

Investment and work incentive (WIN) credits 
Foreign tax, investment, and work incenltve (WIN) credils 


888.240 
803 740 
803 159 


45,360,170 
61,883,810 
41,130,991 


334,570 
293,047 
291.989 


1,196132 
12,123,029 
1,061,288 


130.544 
195.327 
111.012 


530,973 
538,223 
487,236 


396,647 

11,226,983 

359,951 


137 968 
162 496 
103,089 


Personal Holding Company tax 


1070 


1,794 


CI 


CI 


- 


- 


CI 


- 


Eslimaled tax payments, nel lolal 

1973 overpayments claimed as a credit 

1974 estimated tax payments 

Less Refund ol eslimaled lax payments 


48! 744 

102 220 

439,146 

10.219 


27,906,050 
1,290295 

27,944,938 
1,329 425 


177,008 
7,510 

177 939 
8,355 


369.095 

17.550 

355,497 

3,951 


47,283 
tl 

45,628 
C) 


110358 
2,730 
107,737 
I'l 


166,450 

7 101 

149,537 

i'l 


55 004 
4,979 

52595 
2,568 


Credit lor lax on special fuels, nonhigfiway gasoline, and lubncaling oil 
Credil lor lax paid by regulated mvestmenl companies 
Payments wilh applications for (irsl extension ol filing time 
Payments wilti applications for second extension of filing lime 


33 451 

263 

121,541 

16,513 


38 746 

1,583 

6273,122 

3,911,393 


3,572 

CI 

19,614 

3,912 


2,173 

CI 
250 660 
162,173 


467 

32,444 
30,088 


381 

114,066 
66,595 


876 
CI 

75,197 
51,193 


449 

28,953 
14,297 



Fooinotes at end of fable See tent for 'Explanat-on ol Terms" and "Descriplion ol ihe Sample and Limitations ol the Data " 



Corporation Returns/ 1974 



91 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit. Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry- 
Continued 

[All ligufes are eslimates based on samples— money amounis are in IhousanQs ol dollarsl 





All industries 


Major industry 




Numbet ol 
returns 


Amount 


Agricullttre. 
forestry. 

and 
fishing 


Mining 


Hem 


Total 
mining 


Metal 
mining 


Coal 
mining 


Oil and gas 
exiraclion 


Nonmelaltic 

minerals. 

except 

luels 




(tl 


(21 


131 


|4| 


|5> 


(61 


(71 


(6) 


Returns With Net Income Olhei Than Forms 1I20S and 1120-DISC 


















Number ol returns 


1,006,367 


- 


22 769 


7 557 


68 


1.241 


4.296 


1.952 


Net income 


- 


160,552,880 


969 086 


26 148 424 


554 284 


1352.762 


23,752194 


469.164 


Stalulorv special deductions total 
Net operatinQ loss deduction 
Dividends received deduction 

Deduction tor dividends paid on certain putilic utility slock 
Western Hemisphere Trade Corporation deduction 


275819 

20,610 

76306 

120 

657 


14 526 422 
5.439.290 
8.024.945 
20.772 
1.041.415 


96077 
92 928 
13.110 

CI 


591 519 
418 197 
94.648 

78 674 


131,241 
74 169 
27,573 

CI 


127 831 
102.818 
19.767 

CI 


257,558 
207.054 
42.825 

7.679 


74.869 
34.156 
4.463 

CI 


Income subiect to la» lolal 
Income ta*ed at normal ta» and sufta< 'ales 
Nel long-term capital gam taxed at alternative tales, total 
Amount tailed at 25 percent rate 


67152a 

970,725 

33 624 

M63 


143 964 923 

138 712.701 

5 222 122 

167.960 


875 103 

610.933 

64.170 

4 226 


25.556.760 

25.382-004 

174 756 

2.049 


423.040 
395970 
27070 
CI 


1,224.960 
1,169.924 
55.036 
CI 


23.494.209 
23,417.050 

77.159 

CI 


414.551 
399060 

15.491 

CI 


Income Ian total 
Normal lax surtai. and alternative tax 
Tax tiom recomputing prior year investment ctetjil 

Additional tax tor tax preterences 


872 832 

871 525 

81.343 

393 

4 153 


66072.858 
65 580.982 

156.256 
418 

335.202 


334 922 

332.688 

2 160 

CI 

74 


12.252.868 

12.206.727 

3 732 

CI 

42 405 


214.859 

197.667 

194 

CI 

16.994 


581.829 

571.409 

904 

9.516 


11259 126 

11.248.094 

1.104 

9.928 


197.054 
169.557 

1.530 

CI 

5.967 


Eslimaled tax payments, net total 

1973 overpayments claimed as a credit 

1974 estimated tax paymenls 

Less Relund ol estimated lax payments 


431 912 
85.625 
398 022 

5,816 


27 693.169 

1201 175 

27 449132 

957.111 


170.299 
6.031 

168.322 
4.035 


368,432 

17,225 

354,721 

3,500 


47.283 
CI 
45.628 

CI 


110,345 
2,730 
107,724 
CI 


156,346 

7 063 

149.484 

CI 


54.458 
4.692 

51.895 
CI 


Returns Without Net Income Other Than Forms 1t20S and 1t20-DISC 


















Numttei ol returns 


617,967 


- 


13.512 


5,812 


1.511 


317 


2.658 


1 126 


Oeticit 


603,9% 


23 046.106 


631.392 


462,687 


121365 


45,584 


233.963 


61.755 


Statutory special deductions iclal 
Dividends received deduction 
Deduction lor dividends paid on certain public ulility sloch 


13,513 

13 506 

23 


667.206 

653.503 

13.703 


2.717 
2.717 


9,902 
9,902 


CI 
CI 


2 


6.633 
8.633 


CI 
CI 


Income subject to tax-' 

Income tax. lolal- 
Normal tax- surtax, and alternative lax 
Tax Irom recomputing prior year investment credit 
Tax Irom recomputing prioi year worl" incenltve (WIN) credit 
Additional tax lor lax preterences 


24 
15431 

25 
15 044 

45 
419 


2.539 
35,563 

1-136 

22.865 

28 

It. 532 


568 
545 
CI 


5 005 
CI 
4,914 


^ 


CI 
CI 
CI 


4553 
CI 
4.464 


CI 
CI 
CI 


Returns of Small Business Corporations. Form 1120S 


















Number ot returns 
Nel income 

Number ol returns 

Amounl 
Delicit 

Income subject to corporation lax 
Income lax 


333 099 

193,056 

135,453 
319 

319 


5668.667 

2 1 19 036 

15 151 

4 568 


17 176 

8.732 
350 073 
266.606 

CI 

CI 


2,363 

1374 
256,342 
38 004 


CI 

CI 
CI 
CI 


501 

315 

146.624 
CI 


1,196 

794 
80,198 
16397 


476 

262 
25.499 

CI 



Foolnoies alendof table See lexl lor ir >Dlanaiion ol Iein'>s anO Descnpiion oi the Sample and Limiial'onsol Ifie Dala 



92 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S) by Major Industry- 
Continued 



[All figures are esiimates based on samples— money amounis are in Ihousands of dollars) 












Ma|or industry— Continued 




Construction 


Manufacturing 


Item 


Total 
construction 


General 
building con- 
tractors and 
operative 

bulWers 


Heavy con- 
struction 
contractors 


Special 

trade 

contractors 


Total 
manutaclurlng 


Food and 
hlndred 
products 


Tobacco 
manu- 
factures 


Textile mill 
products 


Apparel and 

oltier textile 

products 




(91 


(10) 


(11) 


(12) 


(131 


(H) 


(151 


(161 


(17) 


Number of Returns With Income Tai 




















Number of returns wilh— 
Income lax, loial 
Form 1120S 


73.22? 

(•) 


25974 


7320 


39 928 
CI 


105,650 
C) 


8 871 


62 


2 737 


7,363 
CI 


Normal tax, surtax, ar>d alternative lax 


70085 


24,584 


6.852 


38.649 


102,932 


8.391 


60 


2.661 


7.249 


Tax from recomputing prio' year inveslmenl credit, total 
Relurns with net income 


It 7M 
9,101 


3.858 
2.646 


2.319 
1.967 


5.587 
4.488 


19137 
16.603 


2028 
1,571 


23 
21 


471 
402 


549 
436 


Addilional lax tor lax preferences, total 
Relurns with net income 
Returns with normal lax, surtax, and aliernalive tax 


90 
61 
30 


37 
17 

C) 


44 
38 
CI 


CI 
CI 
CI 


226 

177 
155 


CI 
CI 
CI 


I 


CI 
CI 
CI 


Cl 


Normal tax. surtax, and alternative lax afler crediis 


60 793 


22 163 


5,074 


33,556 


90.387 


7,149 


26 


2,310 


6.859 


Total income lax atler- 
Foreign tax credit 

Investment and work incentive (WIN) credits 

Foreign lax. inveslmenl. and work mcentive (WIN) credits 


73 221 
65,444 
65 439 


25.973 
23.926 
23,925 


7.320 
5.872 
5.868 


39.928 
35.646 
35.646 


105.606 
94.531 
94,469 


8,870 
7,744 
7742 


61 
34 
33 


2.737 
2.451 
2,451 


7.359 
6.989 
6.985 


Returns WIIH 3nd Without Net Income 




















Number ot returns 


185,563 


74,694 


14895 


95.974 


211563 


15060 


63 


6 274 


16.106 


Dividends received Irom domestic corporations, lolai 


41,293 
36,390 

CI 
2 101 

D 
2202 


10,778 
9,947 

CI 
CI 

CI 
I'l 


22 046 
20.022 

C) 
CI 

CI 
CI 


8.469 
6,421 

CI 

CI 
C) 


8,279 697 
6.485.030 

175 
160 132 

20019 
1 614 341 


169.734 
35.574 

CI 
CI 

3,848 
78,456 


75,317 
31,957 

CI 

C) 


35,760 
6.954 

C) 

C) 

CI 
18760 


16,183 


Amniinl fiiialiluinn Iftf flS npfrpnl flPduCtiOn . 


12.440 


Amount on certain public utility stock qualifying for 

60 208 deduction 
Intragroup dividends qua'itvmg lor 100 percent deduction 
tntragroup dividends quaMying '0' transitional 

deduction under section 1564(b) 
Amoun! received Irom a DISC or lormer DISC 


CI 

CI 
2.814 


Dividends received from loreign corporalions total 
Amount Qualilying tor 85 percent deduction 
Inlragroup dividends qualifying for 100 percent deduction 
Other foreign dividends 


52 524 

CI 

52 519 


22 189 
CI 

22184 


27,507 
27 50r 


CI 
CI ~ 


6.658,615 
35 
CI 
6,654758 


282.581 

CI 

C) 

282.560 


CI 
C) 


16 004 

CI 

16,004 


2.187 
2.187 


Constructive laxable income from related foreign corporations 
Includable mcome of Controlled Foreign Corporalions 
Foreign dividend income resullmg from loreign faxes 
deemed paid 


CI 
35824 


CI 
18772 


CI 
15 024 


CI 


401,178 
2852 646 


11336 
161,954 


CI 
CI 


CI 
2 417 


CI 
CI 


MdI inrnmf Uf^^ HpfiCiT) .... 


1,848,217 


301 250 


668 821 


878 143 


72,533486 


5.428.519 


1,202 869 


775,607 


728.988 


Statulory special deductions, lolal' 
Dividends received deduction 
Deduction lor dividends paid on certain public utility slock 


379,986 
31826 


180147 
8 392 


93,394 
17508 


106 445 
5 928 


8556,362 

5,693,427 

CI 


182.602 
85 630 


59 827 
59124 


55.349 
15.885 


43.907 
11.352 


Inmrttct ^iihiPTt In lAX- ..... 


2945,829 

1,184,335 
1,175,488 

7.206 
10 

1,631 


964 769 

394 327 

391,899 

1.493 

CI 

932 


868,342 

385410 
381060 

3,731 

CI 
619 


1092 718 

404,696 

402.529 

1.982 

CI 

CI 


68,892 235 

32 288 865 

31.971,630 

94 035 

359 

222,841 


5791051 

2.736.291 

2.728.261 

7.947 

C) 

C) 


1 148,720 

552603 
549.964 
2.621 
CI 


1.146 889 

539.180 

536.709 

2321 

CI 
CI 


921-803 


IIILUIIK? ^UUJt:^! yj 'O* .........,.,,,..»,.,•.•..- 

Income lax, total' 
Normal 1a«. surla* and allemative tax 
Tax Irom recomputing prior yeat investment credil 
Tax Irom recomputing pnor year work incentive IWIN) credit 
AdtJitional tax lor tax preferences 


415.866 

415.297 

569 

Cl 

CI 


Foreign tax credit 

Investment credit- 

Worl( incentive IWIN) credit 

Normal lax. surtax, and aliernalive tax alter credits 


55296 

102.834 

162 

1.017.196 


27 934 
21 725 
CI 
342 208 


23,027 

49.267 

28 

308738 


4 335 
31 842 
CI 
366.250 


8379 785 

2,111 709 

5,336 

21,474800 


293 719 

168,862 

136 

2 265,544 


CI 

21,549 
CI 
362,676 


6573 

41.217 

167 

488.752 


4.053 

11.306 

236 

399,702 


Total income tax alter— 
Foreign tax credil 

Investment and worK incentive (WIN) credits 
Foreign tax. rnveslment and worlr incentive (WIN) credits 


1,129 039 
1.081.339 
1026,043 


366393 
372 570 
344636 


362 383 
336 115 
313.088 


400 263 
372654 
368,319 


23,909.080 
30,171820 
21.792.035 


2,442,572 
2 567,293 
2,273,574 


386,886 
531034 
365,317 


532.607 
497796 
491.223 


411,813 
404,324 
400.271 


Personal Holding Company lax 


C) 


- 


- 


CI 


CI 


- 


- 


- 


- 


Eslimaleo tax payments, net total 

1973 overpaymenis claimed as a credit 

1974 estimated tax payments 

Less Retund ol estimated tax payments 


612921 
56,265 

586,340 
29,721 


200,531 
22555 

193 102 
15 242 


187.304 

13 267 

181,231 

7 202 


225,086 

20,443 

212,007 

7277 


14,640018 
613.800 

14745,790 
719,463 


1 568.987 
69,575 

1.544.258 
44,859 


314.241 

C) 
305.592 

(•) 


383,798 
20.962 

401 121 
38.305 


330,310 
22.492 

330.642 
22.801 


Credit for lax on special luels. nontiigtiway gasolrne, and 

lubricating oil 
Credit lor tax paid tty regulated investment companies 
Payments wilh applications tor lirsi extension ol tiling time 
Payments wilh applications for second extension ot tiling lime 


3469 
CI 
136 955 
31,507 


593 

53 821 
. 7.368 


2,130 

42 918 
17 068 


746 
C) 

40,216 
7071 


19,103 

C) 
3,758,156 
2.724.457 


1,162 
(•) 
304 906 
229 989 


97 

51,731 

CI 


184 

48,392 
22 366 


37 

41,683 
16,761 



Footnotes at end of table See text lor "Explanation of Terms and Description of the Sample and Limitations of the Data 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 11. — Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions. Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S) by Major Industry — 

Continued 



lAI, 


figures are esiimates based on samples— money amoufiis are m ihousanOs of dollars) 












Mator industry— Continued 




Construction 






Hanulaclunn« 






Item 




General 
















Total 
construction 


building con- 


Heavy con- 


Special 


Total 
manufacturing 


Food and 


Tobacco 


Textile mill 
products 


Apparel and 




tractors and 
operative 


struction 
contractors 


trade 
contractors 


kindred 
products 


manu- 
lactures 


oilier teitlle 
products 






builders 


















W 


(101 


(HI 


(121 


(131 


1141 


1151 


(161 


(171 


Return* With Net Income Other Than 




















Forms 1I20S and 1120-DISC 




















NumOer Ot returns 


83 606 


30 112 


7.787 


45,709 


116,098 


9328 


60 


3.167 


7.986 


Net income 


3 311.845 


I 162.752 


951.091 


1.198.002 


77.2%.146 


5.%7 925 


1208.275 


1.201393 


965.021 


Slaiulory special deduciions toial 


367,213 


178.674 


82.703 


105.636 


8.509.050 


177.354 


59.558 


54.546 


43.294 


Nei operaiing loss dMucIion 


345,360 


171 285 


74 464 


99,611 


1.941 120 


93.608 


Cl 


39.427 


32.331 


Dividends received deduciion 


19,055 


7 119 


6,817 


5.119 


5646.115 


80.382 


58.855 


15.082 


10.739 


Deduction lo' dividends pa-d on cerlam public ulilily siocfc 


— 


— 


— 


— 


1*1 


— 


— 


— 


_ 


Western Hemispnere Trade Corporaiion deduClton 


2,798 


C) 


(•| 


Cl 


921.799 


3364 


Cl 


Cl 


Cl 


Income subjeci lo lax, loiai 


2,945 794 


984.769 


868,342 


1,092.683 


68.888.391 


5.791 051 


1 148.720 


1 146.889 


921.789 


Income laxed at normal ta« and sunan rales 


2873039 


952 158 


840,944 


1.079,937 


65.271.39! 


5.717.103 


1.142.291 


1.133.243 


918.886 


Nel long-term capila! gam taxed ai allernaiive rates iola> 


72,755 


32 611 


27.398 


12,746 


3617.000 


73.948 


Cl 


13.646 


2.903 


Amount taxed al 25 percent rale 


2465 


1 768 


C) 


C) 


130188 


4.610 


Cl 


563 


n 


Income lax, loial 


1,182.734 


393 745 


384 820 


404 169 


32.277.536 


2.734.640 


552 597 


538.679 


415.724 


Normal lai. Surtax and allernalrve tax 


1,175.477 


391899 


381,060 


402 518 


31 970.477 


2.728.261 


549.964 


536.709 


415.293 


Ta" from recomputing prior year mvestmeol credit 


5,810 


1.093 


3,141 


1 576 


95.328 


6.299 


2.615 


1.834 


431 


Tax Irom recomputing prior year work incentive (WIN) credil 


CI 


Cl 


(■) 


Cl 


336 


Cl 


Cl 


Cl 


Cl 


Additional tax lo' la> prelerences 


1440 


753 


619 


Cl 


221.395 


Cl 


- 


Cl 


- 


Eslirr;ated la« payments, net total , 


591084 


192 992 


183.192 


214 900 


14583.330 


I 562 750 


314.111 


380 186 


321.066 


1973 overpayments Claimed as a credit 


48 174 


17,530 


12412 


18.232 


582.905 


67 982 


Cl 


18 703 


20.227 


1974 estimated tax payments 


561,074 


183 534 


175,570 


201.970 


14.533.930 


1.527.380 


305 485 


386.064 


313.545 


Less Refund o' estimated la« payments 


18.068 


8,195 


4,684 


5.209 


533.405 


32 622 


Cl 


24585 


12680 


Returns Without Net income Other Than 




















Forms 1120S »nd 1120-DISC 




















Number ol returns 


64 185 


29,754 


4.726 


29 705 


59.556 


3 767 


3 


2.451 


5.054 


Deficit 


1.822.119 


921,506 


328,2% 


572 317 


5.443060 


626.775 


Cl 


430.185 


303.633 


Statutory special deductions, total 


12,773 


1.273 


10.691 


809 


47.312 


5.248 


Cl 


803 


613 


Orvidends received deduction 


12,773 


1273 


10,691 


809 


47312 


5.248 


Cl 


803 


613 


Deduction lor dnndends paid on certain public utility stock 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Income subiecl lo ta>- 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


Income ta<, total' 


1.590 


582 


590 


418 


10176 


1.651 


C) 


501 


138 


Normal lax surlai arK) alternative tax 


— 


— 


— 


— 


— 


— 


_ 


_ 


_ 


Tax from recomputing prior year investmenl credit 


1.396 


400 


590 


406 


8707 


1.648 


Cl 


487 


138 


Ta> Irom recomputing priof year work incentive (WIN) credit 


CI 


I't 


— 


Cl 


Cl 


Cl 


— 


_ 


Cl 


Additional t8« tor ia» preference 


191 


179 


C) 


Cl 


1 446 


Cl 


- 


Cl 


Cl 


Helums 0( Small Business Corporattons, Form 1120S 




















Numoer ol felurns 


37,770 


14.828 


2.382 


20.560 


33 909 


1965 


_ 


656 


3.066 


Nel income 




















Number ol returns 


23,266 


8.S09 


1.515 


13242 


19.745 


1 140 


— 


372 


1.899 


Amount 


612 867 


218.251 


71.293 


323.323 


950.462 


109.120 


— 


16,039 


82.478 


Oelicil 


254,375 


158 247 


25.264 


70,865 


270062 


19751 


— 


11,640 


14.876 


Income subfecl lo corporation la< 


Cl 


— 


— 


C) 


Cl 


— 


— 


— 


Cl 


Income tax 


CI 






Cl 


I't 






" 


Cl 



Foolnoles al end of table See te«l (or Enplanation o( Terms and Description ol the Sample and Limitations of ihe Data 



94 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry- 
Continued 



[All figures are estimates based on samples— money amounis are in thousands ol dollars| 












Major InduslrY — Contrnued 




Manulaclunng— Continued 


IMm 


Lumber and 

wood 

products 


Furniture 
and fixtures 


Paper and 

allied 
products 


Printing and 

publishing 


Chemicals 
and allied 
products 


Petroleum 
(rnctoding 
integrated) 
and coal 
products 


Rubber and 

miscellaneous 

plastics 

products 


Leather and 
leather 
products 


Stone, clay, 
and glass 
products 




US) 


(191 


120) 


121) 


122) 


(231 


(24| 


1251 


1261 


Number ol Returns tWrth Income Tai 




















Number ol returns witti— 
Income tai total 
Form tl20S 


5.591 

(') 


3,337 


2,664 


12621 


4,791 


711 


4233 


1 112 


4 965 
CI 


Normal lai. surtax, and alternative lai 


5 303 


3252 


2,611 


12.345 


4,679 


698 


4 108 


1 106 


4,798 


Tax from recompulrng prior year investment credit, total 
Returns wiin net income 


M67 
1 186 


582 
513 


459 
418 


1.943 
1.683 


831 
722 


127 
123 


823 
699 


146 
140 


1.209 
1.057 


Additional lax lor tax preferences, total 
Returns witn net income 
Returns with normal tax sudax and alternative tax 


16 
16 
16 


CI 
C) 
CI 


CI 

4 
4 


C) 
CI 
CI 


8 
8 
6 


31 
29 
22 


CI 


C) 
CI 
CI 


50 
31 
30 


Normal tax. surtax, and alternative ta. alter credit 


4.7112 


2741 


2,242 


10097 


4334 


647 


3 702 


962 


3953 


Total income tax attei— 
Foreign lax Credit 

Investment and work incentive (WIN) credits 
Foreign lax. investment and work incentive (WIN) credits 


5.591 
5.172 
5.172 


3,336 
2,941 
2,940 


2,664 
2,299 
2,299 


12.621 
10.608 
10.606 


4,790 
4,458 
4,457 


710 
663 
662 


4230 
3836 
3,833 


1 109 
974 
968 


4.96S 
4,276 
4,276 


Returns Wllh and tAliIhout Net Income 




















Number ol returns 


13.508 


6,931 


3.765 


29.271 


9860 


1,039 


8,109 


2 080 


9563 


Dividends received Irom domestic corporations, lolal 
Amount quatitying lor 65 percent deduction 
Amount on certain public utility stock qualilying tor 

60 208 deduction 
Intragroup dividends quatitying lor tOO percent deduction 
Intragroup dividends quatitying lor transitional deduction 

under section 1 564(b) 
Amount received Irom a DISC or former DISC 


172.361 
5.670 

(•) 

(•) 
166,378 


1,760 
946 

C) 

C) 
C) 


70.674 
18.525 

C) 

(•) 
49.692 


59.992 
40.551 

CI 
6.816 

1.732 
10.819 


386,614 
92,538 

CI 
19.243 

CI 
274265 


5,995,566 
5,946,006 

C) 
49313 


18204 
6,954 

CI 
CI 

C) 
9900 


12781 
8,147 

(■) 

CI 
1264 


40.441 
21356 

CI 

f) 
17.276 


Dividends received Irom loreign corporations, lolaf 
Amount quatitying for 85 percent deduction 
Intragroup divioends quall^lng lor 100 percent deduction 
Other loreign drvidends 


51,673 
51,673 


3,580 
3,580 


151.891 
C) 

151.891 


57.785 
CI 
CI 
56 579 


903.702 

CI 

CI 
902.601 


2,868,613 
2,868,613 


85 603 
CI 
CI 
85 588 


CI 
C) 


64.413 
64.413 


Constructive taxable income Irom related foreign corporations 
Includable income ol Controlled Foreign Corporations 
Foreign drvidend income resulting Irom forergn taxes 
deemed paid . . - 


(•) 

CI 

1,325.187 


C) 
337 739 


CI 

88454 
3 176.304 


C) 

27.967 
2.354.115 


50.322 

427.605 
9.051.626 


C) 
721,730 
20 126,662 


CI 

12566 
903 246 


C) 

C) 

154,762 


CI 
51,008 


Net income (less deficit) 


1083,581 


Statutory special deductions, total' 
Dividends received deduction 
Deduclion for dividends paid on certain public utility stock 


32 239 

5,011 


20274 
1,236 


69.986 
17.870 


133.514 
43.632 


290.632 
99.441 
C) 


5,866 267 
5,054,336 


49 748 
7 232 


16,058 
10,229 


51,566 
19.859 


Income subiect to tax- 


1,783,735 

625.055 
611.767 

3.538 

(•] 

9,744 


402 331 

182,408 

182,057 

295 

CI 

CI 


3.145.570 

1.397.762 
1.393.772 

2396 

CI 

CI 


2.476.974 

1.129.344 

1.126.329 

2.814 

CI 
CI 


8.887.217 

4207.149 
4.192.738 

13.336 

CI 
1.073 


14,358,692 

7,038,220 

6,844,473 

7641 

C) 

166,106 


952 094 

436770 

434,214 

2550 

C) 


227104 

104755 

104427 

285 

(*) 

C) 


1,139,619 


Income tax lolaH 

Normal lax. surtax, and alternatrve tax 

Tax from recomputing prior year rnvestment credit 

Tax Irom recomputing prior year work incentive (tWIN) c edit 

Additional fax tor tax preferences 


518,709 
511,622 

3,143 
CI 

3,736 


Foreign tax credit 


37.687 

72.285 

95 

501,700 


3,378 

9,702 

164 

166813 


137.647 

102.983 

174 

1 152.968 


52.548 

60.998 

159 

1.012.624 


776.660 

276.440 

143 

3.137.495 


4611,646 

312,764 

C) 

1,920,032 


56 842 

54 674 

148 

322 550 


1,575 

3,608 

122 

99 122 


74.758 


fnveslment credit* ■ 


75,194 


Work incentive (WIN) credit 


91 


Normal tax surtax and alternative tax after credits 


361,779 


Total income tax attei— 
Foreign fax credit 

fnveslment and worfr incentive (WIN) credits 
Foreign tax investment and wort, incentive (WIN) credits 


587,368 
552,675 
514,988 


179,030 
172,542 
169164 


1.260 115 
1.294.605 
1.156.958 


1076.796 
1.068.187 
1.015.639 


3.430 489 
3.928 566 
3 151.906 


2,426,574 
6,725,425 
2,113,779 


379 928 
381 948 
325 106 


103180 
101,025 
99450 


443,951 
443,424 
368,666 


Personal Holding Company tax 


(•) 


- 


C) 


- 


- 


- 


- 


- 


CI 


Estimated tax paymenls. net tofaf 
1973 overpayments cfaimed as a credit 
197a estimated lax paymenls 
Less Refund of estimated fax payments 


431,402 
16,629 

461,934 
47,139 


141 405 
6,176 

144 531 
9.301 


706.670 
17 820 

705.539 
16693 


840.233 
35.481 

619.091 
14.363 


2.187.415 
49.565 

2.201.710 
64.070 


867215 
18,855 

865,467 
C) 


266,000 
20 398 

276543 
30 967 


77 447 
6046 

76,348 
4,951 


310,024 
20,480 

329,202 
39,575 


Credit for tax on speciaf fuels, nonhighxvay gasoline and 

lubricating oil 
Credit tor tax paid by regulated investment companies 
Payments with applications tor lirst extension of filing time 
Payments with applications tor second exiension of fifing time 


1,218 

43,048 
25,767 


51 

12,904 
2,891 


758 

214.456 
154.273 


131 

92,755 
34,997 


1.026 

532.178 
396.459 


1,876 

671,576 
612,953 


259 

36,977 
13,869 


e 

10,948 
5 176 


1 155 
(•) 

43,263 
22,618 



Foolnoles al end ot table See lext lor Explanatron ot Terms' and 'Descnplion ol Ihe Sample and Limilations ol Ihe Data *' 



Corporation Returns/ 1974 



95 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number cf Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to fax. Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry — 

Continued 



(All 


figures are eslimales basetj on samples— money amounts ate m thousands ol dollarsl 












Major industry— Continued 




Uanufsclunng — Continued 


Hem 


Lumber and 

wood 

products 


Furniture 
and lixtures 


Paper and 

allied 
products 


Printing and 
publishing 


Chemicals 
and allied 
products 


Petroleum 
(including 

Integrated) 
and coal 
products 


Rubber and 

miscellaneous 

plastics, 

products 


Leather and 
leather 
products 


Stone, clay, 
and glass 
products 




(H) 


(191 


(201 


(21) 


(22) 


(23) 


124) 


125) 


(26) 


Returns With Net tncome Ottier Than 
Forms 1120S and tl2()-DISC 




















Number ol reluins 


6.012 


3816 


2.751 


15,176 


5.098 


760 


4.633 


1209 


5,561 


Net income 


1.786.322 


422413 


3.205.577 


2.607.017 


9177.274 


20 162 945 


1.001.361 


243.096 


1 187,394 


Statutory special (Jerjuctions, total 
Net oiwraling loss cjedudion 
Oivirtends receded deduction 

Deduciion lor dividends paid on certain public utility stocli 
Western Hemisphere Trade Corporation deduction 


31.130 
26,299 
4202 

(•) 


20.154 
19038 
1 116 


69.925 
50 683 
17,809 

C) 


132.105 
88,356 
42,223 

CI 


290.020 
132.496 
98 829 

C) 
58679 


5.865.062 

104.562 

5.053.131 

707 369 


49.305 
41.646 
6 789 

CI 


15 943 
5.816 
10,114 

CI 


50,642 
29,888 
18 935 

CI 


Income subiecl to la», total 
income taxed at normal tax and surtai rates 
Net long-term capital gain laned at alternative lates. lotal 
Amount taxed at 25 percent rate 


t 781 727 

549 009 

1232718 

|-| 


402 331 
399 106 

3.223 

f) 


3 145570 

2.570.235 

575.335 

(•) 


2 476.974 

2360.900 

116.074 

C) 


8887217 

8.607.049 

280.168 

40.943 


14358.692 

14,125,042 

233.650 

44,140 


952094 
935.217 

16.877 

CI 


227.104 
224 290 

2.814 

CI 


1.137,797 

1,050,664 

87,133 

1,134 


tncome ia< total 
Normal lai surlai. and alternaliue tax 
Tax tiom recomputing prior year investment credit 
Tax Irom recomputing prior year work incentive (WIN) credit 
Additional tax lor lax prelerences 


623.613 

611.165 

2.898 

(•) 
9744 


182370 

182 057 

257 

CI 
CI 


1 397 539 

1393.772 

2173 

fl 

1,593 


1 129.231 

1 126329 

2707 

C) 

C) 


4.207 000 
4.192.738 

13 189 

C) 
1.073 


7037.872 

6.844 473 

7620 

C) 

185 779 


436718 

434.214 

2,504 


104.636 
104 427 

166 
C) 
C) 


516,711 
511,275 

2,503 

C) 

2,925 




428.303 
14 157 

446 359 
34 209 


139 680 
5 593 

141,531 
7439 


705.272 
17644 

701.606 
13982 


836957 
34.615 

814.875 
12.557 


2,185,156 
49.186 

2.197013 
61.253 


866.850 
18.795 
849 951 

C) 


264,063 
18748 

271927 
26,637 


76.912 
6.017 

75.602 
4.711 


306 868 


1973 overpayments claimed as a credit 

1974 estimated tax payments 


18403 
322,736 
34,185 


Returns Without Net Income Other Ttian 
Forms tl20S and lt20-DtSC 




















Number ol lelurns 


4 279 


2056 


863 


9.000 


3 070 


171 


2529 


552 


2391 


Oelicil 


505.424 


96.117 


54.778 


301 194 


166 440 


53 594 


109 628 


95107 


174,768 


Statutory special deductions total 
Dividends received deduction 
Deduction tor dividends paid on certain public utility stoclr 


809 
809 


C) 
C) 


(•] 
CI 


1409 
1.409 


612 
612 


C) 
C) 


(■) 
CI 


115 
115 


924 
924 


Income subiecl lo tax' 

Income lax total' 
Normal lax surlai, and alternative tax 
Tax trom recomputing prior yeai investment credit 
Tax trom recomputing prior year work incentive (WIN) credil 
Addilional lax lor tax prelerences 


640 
640 


38 

38 

(■] 


2M 
223 

(•) 


113 
107 
CI 


149 
149 


CI 
C) 
C) 


52 
46 

CI 


CI 
CI 


1,451 
640 
811 


Returns of Small Business Corporations, Form 1120S 




















Number 01 returns 


3,217 


1059 


151 


5095 


1.692 


C) 


947 


319 


1,611 


Nel income 

Number ol returns 

Amount 
Deficit 

Incocne subiecl lo corpoialion lax 
Income tax 


2075 
84927 
42638 

CI 

ri 


793 
12389 

C) 


136 
26.893 

CI 


2.765 
76.371 
28,079 


927 
51255 
C) 


C) 
(■) 
(•) 


336 
21.263 
9.750 


228 
8.346 
C) 


1,146 
78,671 

7,716 
CI 
C) 



Footnoles al end ol lable See text for 'Explanation ol Tetms' and Description ol the Sample and Limitations ol the Data 



96 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry — 

Continued 



[All hgures are eslimales based on samples-money amounls are m ihousands ot dollars] 












Major industry— Continued 




Manolacturing— Continued 


Hem 


Primary 

metal 

Industries 


Fabricated 

metal 
products 


Machinery, 
except 
electrical 


Electrical 

and 
electronic 
equipment 


Motor ve- 
hicles and 
equipment 


Transportallon 

equipment. 

except motor 

vehicles 


Instruments 
and related 
products 


Miscellaneous 
manulacluring 
and manu- 
lacluring 
not allocable 




(27) 


(2S) 


(29) 


(301 


(31) 


(321 


133) 


(34) 


Number of Returns Wilh Income Tai 


















Number o1 returns with— 
Income tax. total 
Form 11205 


3,368 


14.393 


13.853 


4.431 


1.316 


1979 


2321 


4.93t 


Normal lax. sunax. and alternative lax 


3.337 


14,238 


13,435 


4.361 


1 220 


1930 


2.295 


4.855 


Tax Ifom recomputing prior year investment credit total 
Returns with net income 


693 
669 


2.425 
2,2B1 


2.753 
2.372 


854 
787 


392 
298 


437 
392 


315 
292 


610 
541 


Addilional tax tor lax prelerences. total 
Returns with net income 
Returns wilh normal lax suMax. and allemaliwe tax 


12 
12 
8 


CI 
C) 
I'l 


C) 
CI 
CI 


6 

5 
3 


C) 
C) 


CI 
CI 
CI 


- 


3 

CI 

("1 


Normal lax surtax, and alternative tax alter credits 


2834 


12.649 


11.653 


4.119 


1092 


1801 


1.989 


4486 


Total income tax allei— 
Foreign lax credit 

Inveslmenl and work incentive (WIN) credits 
Foreign tax inveslmenl and work incentive (WIN) credits 


3368 
2.877 
2.877 


14.384 
13.030 
13.021 


13.847 
12.275 
12.255 


4.426 
4.213 
4.208 


1 315 
1.193 
1.192 


1 979 
1888 
1888 


2.315 
2.040 
2.034 


4.929 
4.570 
4.568 


flelurns With and IWiIhoul Net Income 


















Number ol returns 


4.636 


25.327 


24 879 


10.800 


2.203 


3.651 


5.761 


12.677 


Dividends received trom domestic corporations, lotal 
Amount qualilying lor 85 peicent deduction 

Amount on certain public utility slock qualilying lor 60 208 deduction 
Inlragroup dividends qualilying lor tOO percent deduction 
Inlragroup dividends qualilying lor transitional deduction under section 1564(0) 
Amount received Irom a DISC or tormer DISC 


167.210 
91378 
CI 
(■) 
CI 
72637 


44 161 

14,926 

(■) 

1,911 
2 114 

25,191 


247.456 
25.878 
C) 

6977 
4602 

209 968 


289.252 

81.049 

C) 

CI 

C) 
191.547 


182.227 
22.620 

CI 

C) 

C) 

154.327 


157 967 
^ 7.388 

C) 

C) 

150.402 


113.125 
7.011 

C) 

C) 

104.584 


22.892 
7.162 

CI 
CI 
14789 


Dividends received Irom loreign corporations, total 
Amount qualilying tor 85 percent deduction 
Intiagroup dividends qualilying loi 100 perceni deduclion 
Other loreign dividends 


251 194 
251,194 


95,625 
CI 

95,624 


733.681 

CI 

CI 
732.148 


341.290 
341.290 


540.769 
540.769 


13.578 
13.578 


151 139 
151.139 


26.734 
26.734 


Conslruclive taxable income tfom related loreign corfioralions 
Includable income ot Controlled Foreign Corporalions 
Foreign dividend income resulting trom foreign taxes deemed paid 


C) 
74,573 


5 920 
58,122 


9362 
619.241 


23.738 
184.877 


C) 
282.090 


C) 
9 059 


3.524 
78.799 


C) 
16.116 


Net income (less delicil) 


6 321,206 


3,548.209 


7.002.863 


2.980.293 


2.464.294 


1.263.014 


1.652 635 


651 747 


Statutory special deductions total 
Dividends received deduction 
Deduction tor dividends paid on certain public utility slock 


697,173 
80 808 


161.141 
16 184 


245.520 
34873 


257.526 
85 355 


52.711 
24.495 


146.397 
6 475 


60.622 
7455 


63 303 
6.945 


Income subiect lo lax' 


5 680 790 


3554.775 


7291211 


3.371 722 


2.799.835 


1.285.271 


1752.382 


774.450 


Income lax. lolal- 
Normal lax. surtax, and alternalive tax 
Tax liom recomputing prior year inveslmenl credil 
Tax Irom recompuling prior year work incentive (WIN) credit 
Addilional lax lor lax prelerences 


2 707 709 
2,688333 

5 174 

C) 

14,197 


1 629 096 

1625610 

3.247 

C) 

CI 


3.426.598 
3.415.535 

10.636 

CI 

CI 


1.568.136 

1.551 199 

12 373 

74 

4490 


1.292.637 

1 285.227 

6.907 

CI 

C) 


601.571 
597.884 

3499 

CI 

C) 


826 935 

825 161 
1 772 
CI 


352.071 

350 851 

770 

C) 

446 


Foreign tax credit 
Investment credit- 
Work incentive (WIN) credit 
Normal tax. surtax, and alternative lax alter credits 


371 719 

273,407 

416 

2042791 


87.809 

92973 

507 

1 444 321 


837 548 

174 587 

588 

2402812 


275.627 

129.469 

616 

1.145.487 


404.029 

114.698 

644 

765.856 


28.615 

59.966 

727 

508.576 


126 224 

33 105 

107 

665.725 


25,411 

19.902 

65 

305.473 


Tolal income lax alter— 
Foreign lax credit 

Inveslmenl and work incentive (WIN) credits 
Foreign lax. inveslmenl. and work incentive (WIN) credits 


2 335 990 
2,433,886 
2062,167 


1 541 287 
1.535.616 
1.447.807 


2.589.050 
3.251.423 
2.413.875 


1.292.509 
1,438.051 
1.162424 


888.608 

1 177.295 

773.266 


572.956 
540 878 
512263 


700.711 
793.723 
667.499 


326660 
332104 
306.693 


Personal Holding Company lax 


- 


C) 


- 


CI 


- 


C) 


- 


C) 


Estimated tax payments, net total 

1973 overpayments claimed as credit 

1974 estimated tax payments 

Less Relund ot eslimaled lax payments 


863612 
46 137 

828 031 
10,565 


925075 
46.589 

922 028 
43.320 


1.857,517 
53,128 

1.893 543 
89.083 


971.920 

51.239 

1.023 182 

102 499 


471 778 
40.987 

474.230 
43.436 


353 549 
20.485 

363.339 
30.263 


531231 
19093 

533 230 
21.051 


240.189 
13.613 

246.229 
19.712 


Credit loi lax on special luels. nonhighway gasoline, and lubricating oil 
Credit loi tax paid by regulated inveslmenl companies 
Payments wilh applications lor Inst extension ot liling time 
Payment with applications lor second extension ol tiling time 


3,569 

C) 
610.470 
487 646 


666 

224.877 
100.276 


1626 
C) 
298.142 
185819 


3.240 
C) 
132.126 
92.241 


1.137 

173.950 
119.845 


720 

108 536 
85.114 


78 

67.206 
54.213 


113 
CI 

38.032 
13.963 



Foolnoies al end ol table See lexl lor Explanation ol Terms" and "Descnplion ol the Sample and Limtialions o! ihe Dala 



Corporation Returns/ 1974 



97 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry- 
Continued 



|AH Itgures are eslimates based on samples— money amounts are in thousands ol dollafs) 


















Uaior induslry— Continued 










Manufacturing— Continued 


Item 


Pnmary 
metal 


Fabricated 

m«lal 
products 


Machinery, 
eicept 
el«clric3l 


Electrical 

and 
electronic 
w^uipmenl 


Motor ve- 
hicles ar>d 
equipment 


Transponallon 

equiprtienl. 

eicept motor 

vehicles 


Instruments 
and related 
products 


Miscellaneous 
manutaclurlng 
and manu- 
taclurlng 
not allocable 




(27) 


(28) 


(29) 


1301 


(311 


(321 


(331 


(341 


Returns With Net Income Other Than Forms 1120S and 1120-OtSC 


















Numbei ot returns 


3 599 


15703 


15.241 


5801 


1456 


2 181 


2.979 


5 581 




6377810 


3 714 459 


7 525 703 




2 851 183 

51 386 
21.703 
23.170 

CI 


1 430.682 

145.517 

138.626 

5 595 

Cl 


1.812.927 

60.551 
51.582 
7.384 

Cl 


836.406 

63.031 
55.305 
6.673 

Cl 


Siaiuiory special deductions, total 
Net opeoitng loss deduction 
Dividends recerved deduction 

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


697,138 
517,307 
80.763 

99,058 


159,819 
138.585 
14 862 

6,372 


235.123 
189 918 
24476 

20.729 


237.157 
163.852 
64.986 

8.319 


Income subject to lax, total 
Income taxed at normal ta« and sunai rates 
Nel lon^-le<m capital gam laxed at allernative rales, total 
Amounl laxed al 25 perceni rale 


5 680.790 
5,554,960 

125.830 
36CW 


3554.775 

3-479.322 

75,453 

4,693 


7291.211 

7 170 109 

121 102 

4.951 


3.371 722 

3 116 743 

254 979 

15.728 


2 799.835 

2505.776 

294 059 

CI 


1.285.271 

1.222.802 

62469 

Cl 


1.752.382 
1.726.035 
26.347 
Cl 


774.450 
762.607 

11.843 

Cl 


Income ta» total 
Normal la<, Surlai. and alternative lax 
Tax Irom recomputing pr.or year mvestmenl ciedit 
Tax Ifom recomputing pdor yeai work incentive (WIN) credil 


2,707 529 

2688 333 

4,994 

(•) 


1,628-756 

1,625.610 

2.907 


3 425 215 

3 415535 

9453 


; 567 333 
1.551.199 

11 586 
74 

CI 

963.963 
47 592 

983 422 
67 053 


1 290 939 

1 265 227 

5 484 

("1 

CI 

471523 
39288 

472 360 
40129 


601.415 
597 884 

3.343 

Cl 

Cl 

353 009 
20161 

361 4t3 
28.553 


826.850 

825161 

1.686 

Cl 


351.%9 

350.851 

677 

4 

C) 

238.431 
13.075 

241.300 
16.006 


Estimated tax payments net total 

1973 overpaymenis claimed as credit 


862 768 

45 787 

825.678 

e.906 


920634 
43 608 

902 984 
25 752 


1.854.201 
50 949 

1 865.970 
62.644 


530.627 

14.348 

524 529 

8209 


Less Refund of esiimated tax paymenls 


Returns Without Net Income Other Than Forms I120S artd 1120-0I5C 


















Number ol felu'ns 


614 


62.1 


5456 


3251 


555 


1087 


1.595 


4.361 
















169.277 

C) 

C) 


194.769 

272 
272 


Statutory special deductions. lolal 




1322 
1,322 


10397 
10397 


20369 
20 369 


Cl 
CI 


Cl 
Cl 




Income subject to lax' 

Normal lai. suria.. and alternative ta« 


1") 


340 


1383 


603 


1698 


156 


85 


102 


Tax from recomputing prior year mvesimenl crtdil 

Tax from recomputing prior year worti inceolive (VVINI credil 

Additional ta" toi lax pre'ereoces 


1*1 


340 


1382 

n 

CI 


787 

CI 


1.423 
CI 
CI 


156 


84 


93 

'Cl 


Returns of Small Business Corporations. Form 1120S 




















223 


3.373 




1 748 










Net income 


















Number nl returns 

Amount 


165 
17.401 

(•) 


2.458 
136.733 
20.454 


3048 
117714 
22.079 


401 
36 670 
22 821 


Cl 
CI 
Cl 


Cl 
Cl 
Cl 


600 
20.349 
Cl 


1061 
25.887 
15.779 




Income la» 


- 



Pooinolesat endot table See text tor Explanation of Term" and Description of the Sample and Limiiaiions ol the Dala 



98 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry — 

Continued 



[All ligures are eslimales based on samples—money amounls are in Ihousands ol dollar$| 











Ma| 


3r industry— Continued 










TranspoMation and public ulllKies 


Wnolesale and retail trade 


Item 


Tolal trans- 

poilalion 

and public 

utilities 


Transpor- 
tation 


Communi- 
cation 


Electric, 
gas. and 
sanitary 
services 


Total 
wtiolesale 
and retail 

trade 


Wtiolesale trade 




Total 

wholesale 

trade 


Groceries 

and related 

products 


Mactiinery, 
equipment 
and supplies 


Miscellane- 
ous whole- 
sale trade 




(35) 


(36) 


(37) 


1381 


1391 


(401 


(411 


1421 


(431 


Number ol Herurns With Income Ta» 




















Number ol telufns with— 
Income la«, lotal 
Form 11205 


35,613 


27,353 
C) 


4.178 
C) 


4 082 


292,069 
CI 


1 18 336 

Cl 


10.868 


24 927 


82,541 
Cl 


Normal lax, suna«, and altefnative lax 


34.714 


26,611 


4 150 


3953 


288,614 


117,094 


10.810 


24653 


81,631 


Tax tfom recompuling pnof year tnveslmeni cieflil, lolal 
Returns with nel income 


4,743 
3,870 


3,642 
2,919 


471 
446 


630 
505 


32,492 

29,106 


16,353 
15.152 


1.601 
1.543 


3,893 
3,626 


10,859 
9,983 


Additional lax lor tax preferences, lotal 
Returns wilh nel income 
Returns with normal lax, surtax, and alternative lax 


56 
45 
40 


47 
40 
36 


= 


9 
5 
4 


45 
40 
34 


33 
33 
31 


2 


3 
3 
3 


30 
30 
28 


Normal tax. surtax, and allernalive tax alter credits 


26.520 


20,363 


3,462 


2,695 


263.802 


109.534 


9.632 


23,538 


76,364 


Tolal income lax aller— 
Foreign tan credit 

InveslmenI and work incentive (WIN) credits 
Foreign tax. tnveslmerl, and work incentive (WIN) credits 


35,609 
26.222 
2S,20f 


27,349 
21.846 
21.825 


4.178 
3.523 
3.523 


4,082 
2.853 
2.853 


292,049 
269.868 
269,818 


118,310 
111.987 
111,951 


10.866 
9.943 
9939 


24.913 
23.940 
23,925 


82,529 
76,104 
78.087 


Relurns With and Without Net Income 




















Number ol returns 


80,232 


62 153 


9,369 


8,710 


602,423 


214,975 


20.870 


45,391 


148.714 


Dividends received from domestic corporations, tolal 
Amount qualilying lor 65 percent deduction 
Amount on certain public ulilily slock qualifying lor 

60 208 deduction 
Inlragroup dividends qualifying for 100 perceni deduclion 
Inlragroup dividends qualifying for transitional deduction 

under section 156J(b) 
Amount received from a DISC or former DISC 


161,221 
156.717 

CI 
5912 

1,922 
16,631 


94.1C4 
86.417 

C) 

C) 
2.646 


20,062 
15,328 

O 

n 

CI 


67 055 
54 972 

CI 
CI 

CI 
CI 


439 769 
115,350 

206 
30,643 

41506 
252,064 


366 600 
69,623 

96 
23,007 

25612 
248262 


10,392 
4,752 

Cl 

Cl 
3 595 


30 301 
8,189 

Cl 

Cl 

Cl 
19,173 


325.907 
56,682 

C) 
21.088 

22,582 
225,494 


Dividends received from loreiqn corporations, toial 
Amount qualifying lor 85 perceni deduction 
Inlragroup dividends qualifying lor lOO perceni deduciion 
Olher foreign dividends 


95.003 

(■) 
94,223 


61.606 

CI 
61.066 


CI 


CI 

CI 
CI 


255 614 
2014 
2.559 

251.041 


160 495 

Cl 

Cl 
176.569 


1,008 
Cl 

1,008 


7,206 
Cl 
Cl 

4.959 


172,281 

Cl 

Cl 
170.602 


Constructive taxable income from related foreign corporations 
Includable income of Controlled Foreign Corporations 
Foreign dividend income resulting Irom loreign faxes 
deemed paid 


10,436 
34.716 


C) 
17,487 


CI 


CI 
Cl 


28.520 
94.236 


18.680 
46785 


Cl 
Cl 


Cl 
I'l 


15.572 
42,767 


Net income (less deficit) 


6.663,870 


2,657,392 


3 462 587 


2563,891 


22,573,062 


16,294,358 


933,287 


3,544 702 


11,816,369 


Statulory special deduclions, lolal* 
Dividends received deduction 
Deduction lor dividends paid on certain public ulilily slock 


753,846 
140.999 
34,459 


568 744 
76.215 


50,390 

13,279 

777 


134,712 
49,505 
33,682 


963,314 
168,672 


536,430 
108.957 


48614 
5732 


101,089 
11.467 


386,727 
91.758 


Income subiecl lo tax' 


tO.101,528 


3,185.600 


3,641 119 


3 274,809 


19,336,626 


11 716.450 


877,081 


2.123.025 


8.716.344 


Income tai, total' 
Normal tax. surtax, and allernalive tax 
Tax from recomputing prior year investment credil 
Tax from recomputing prior year work incentive (WIN) credit 
Additional lax lor tax preferences - ■ . 


4.719,299 
4.682,739 

29,194 

(') 
7,351 


1.423,965 
1,408,234 

9.230 

(•) 

6,498 


1,744,040 
1,730317 

13,711 

CI 


1 551,294 

1,544,188 

6,253 

853 


8,315,540 

8,291,703 

19,723 

31 

4.083 


5,141,436 

5,127,206 

10,536 

21 

3,673 


378,391 
377.261 
1.130 
Cl 


911,539 
907,974 

3.313 

I'l 
246 


3.851 506 
3.841.971 

6.093 
IS 

3,427 


Foreign lax credit • 


95,829 

1.112.013 

406 

3.474,491 


45.850 

360.559 

fl5 

1.001,710 


31 384 

466,338 

198 

1,232 397 


18595 

285,116 

93 

1 240,384 


388,167 

394,788 

939 

7,507809 


285,976 

165,599 

522 

4,675,109 


1,087 

16.560 

55 

357559 


12,204 

32,527 

139 

863,104 


272.665 


Invesfmenl credit' 

Work incentive (WIN) credit 

Normal tax, surtax, and allernalive lax alter credits' 


114.512 

328 

3.454.446 


Tolal income lax atler— 
Foreign lax credit 

InveslmenI and work mcenlive (WIN) Credits 
Foreign lax, invesfmenl. and work incentive (WIN) credits 


4,623,470 
3.606,680 
3,511.051 


1,378.115 
1.063,291 
1,017441 


1 712,656 
1,277,504 
1 246,120 


1 532 699 
1 ,266,085 
1,247 490 


7,927,373 
7,919,613 
7,531,646 


4,855,460 
4,975,315 
4,689,339 


377 304 
359,776 
358.689 


899,335 
878,873 
866.669 


3.578.821 
3.736.666 
3.463.981 


Personal IHolding Company tax 


CI 


n 


- 


- 


Cl 


Cl 


Cl 


- 


Cl 


Eslimaled lax payments, nel loiai 

1973 overpaymenls claimed as a credil 

1974 eslimaled lax payments 

Less Refund ol eslimaled tax payments 


2,604.601 

124.932 

2,553,667 

74,176 


664,015 
30.615 

653,353 
20,197 


1,099,569 

46,347 

1,055,798 

2,540 


841,017 
47 770 

844 536 
51,439 


4,890,235 
232,712 

4,896.777 
239,016 


2,787,564 
116,340 

2,781,389 
110,006 


231.110 
9,057 

227.861 
5.859 


469.196 

20.047 

457,699 

8.656 


2.087.258 
87.236 

2.095.629 
95.491 


Credit for lax on special fuels, nonhigfiway gasoime, and 
lubricating oil 


6,500 


4,552 


122 


1,826 


1,986 


1,170 


63 


569 


538 


Credil lor lax paid by regulated investment companies 
Payments wilh applications for first extension ol Nlmg time 
Payments wilh applications tor second extension ol liling time 


C) 
596,457 
383 465 


n 

171 662 
117,701 


115,939 
75,394 


308,836 
190,370 


259 
953,762 
345,451 


1B7 
634.005 
225.695 


42,686 
16.334 


I'l 
133,538 
50,225 


167 
457,761 
159,136 



Foolnoles at end ol table See text for "Explanalion ol Terms ' and "Description ol Ihe Sample and Li 



Illations ol Ihe Data " 



Corporation Returns/ 1974 

RETURNS OF ACTIVE CORPORATIONS 

Table 11— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry- 
Continued 



99 



|AI 


tiguies die estimates based on samples— money amounts are in thou 


ands ol doNarsj 


















Major industry— Continued 












Transportation and public utilities 




Wholesale and retail trade 


irem 


Total (rans- 

portadon 

and public 

utilities 


Transpor- 
tation 


Communi- 
canon 


Electric, 
gas, and 
sanitary 
services 


Total 
wholesale 
and retail 

trade 


Wholesale trade 




Total 

wholesale 

trade 


Groceries 
and related 
products 


Machinery, 
equipment, 
and supplies 


Miscellane- 
ous whole- 
sale trade 




(351 


(361 


137) 


1381 


1391 


(401 


mi 


l«2| 


(431 


Returns W.rh Net Income Other Tfian Forms 1120S and t130-DISC 




















Numtier 01 returns 


40478 


30,929 


4.933 


4,616 


322.365 


127 482 


1 1 784 


27.672 


88,026 


Net >ncome 


10815909 


3,736518 


3 690 909 


3,366 482 


20 286.697 


12245,410 


925112 


2,223,726 


5,096,573 


Statutory special deductions total 
Net operating loss deduction 
Dividends received deduction 

Deduction (or dividends paid on certain public utility stoc- 
Western Hemisptiere Trade Corpoiation deduction 


722 692 

673096 

123,548 

20 756 

5,292 


559,679 
489,237 

69 150 


51] 208 
34 938 
13.130 
744 
CI 


112 806 
48 921 
41.268 
20.012 
CI 


953.796 
763 893 
160.362 

29.541 


531.766 
400.413 
105,239 

26,115 


48.304 
41.259 
5.563 

CI 


100,695 
84.593 
11,345 

4.657 


382,867 
274,561 
88,330 

19.976 


Income sut)|ect to tax, total 
Income taxed at normal tax and surtax rates 
Net longleim capital dam taxed at alternative rates total 
Amount taxed at 25 percent rate 


10,099,726 

9 710 995 

388 731 

13031 


3183,992 

2,907,014 

276978 

4.057 


3.640925 

3 624 272 

16.653 

("1 


3 274 909 

3 1 79 709 

95 too 

1 123 


19338 321 

19087.076 

251 245 

4.189 


11,716,419 

11,678,611 

137.806 

1.326 


877.081 

871,523 

5,558 


2 123.026 

2,104,169 

18,856 

CI 


8.716.313 

8.602,919 

113394 

1,263 


Income tax total 
Normal lax. surtax and alternative tax 

Tax (rom lecompuling prior year worti incentive IWINl credit 
Additional lax lor tax preferences 


4 713636 
4,662 199 

24,963 

CI 
6659 


1 420,005 
I 407,752 

5.932 
CI 

6.318 


1.743 926 
1 730.259 

13.655 

CI 


1 549905 

1544,189 

5.376 

341 


9.312.286 

9.291.612 

16592 

31 

4.051 


5.139.998 
5.127.197 

9.107 
21 

3,673 


378,319 
377.261 
1058 
C) 


911,404 
907,974 

3178 

Cl 

Cl 


3,850,275 
3,841,962 

4,871 
15 

3.427 


Estimated lax payments, net lotal 

1973 overpayments claimed as credit 

1974 eslimaled tax payments 

Less Relund ot estimated tax payments 


2595,662 

121 160 

2 516 923 

42595 


657 087 
28 734 

644.667 
16359 


1.099091 

46.101 

1055,242 

CI 


939.484 
46.325 

917.014 
24.003 


4.835.663 
215,724 

4.601,491 
181 334 


2,761.827 

109.300 

2722.262 

69.565 


228 463 
8249 

224 190 
4043 


466,317 

19 284 

453,646 

6,520 


2,067 047 
at 767 

2,044,416 
59,022 


Returns WIttiout Net Income Other Than Forms tl20S and lt20-DISC 




















Number ot reluins 


25,217 


18,833 


3,031 


3.353 


166,638 


44.985 


4.481 


8188 


32.316 


Delicit 


2 222 215 


1,169.313 


222,376 


830.526 


4,314,931 


1.821.415 


182.040 


173,698 


1.465,677 


Slatuloty special deductions, tolai 
Dividends received deduct.or 
Deduction lor dividends paid on certain public utility SIOCK 


31,154 
17,451 

13 703 


9065 
9 065 


182 
149 

C) 


21,907 
8.237 
13.670 


6,507 
6507 


3,716 
3,716 


169 
169 


119 

119 


3.428 
3.428 


Income subiecl lo tax' 

Income tax. total' 
Normal tax, surtax and alternative lax 
Tax Irom recomputing pnoi year investment credit 
Tax Irom recompuling prior year work incentive (WINI credit 
Additional tax (or tax pteterences 


4,872 
4 231 


3,427 
3.299 
CI 


56 
56 


1,389 
877 
512 


3163 

3 131 

CI 
CI 


1,429 

1,429 
CI 


72 
72 


- 
135 

135 

Cl 


1,222 

1,222 

C) 


Returns o( Small Business Corporations, Form t120S 




















Number ot returns 
Net income 

Number 0( 'elurns 

Amount 
Dedcil 

Income subiect to corporation ta. 
Income tax 


14 531 

6716 
201,820 
112016 


12 388 

5 421 
168742 
80 927 

CI 


1405 

767 
19,739 
25 686 

I'l 


738 

528 
13339 
5 404 


117,156 

74,847 

2,208130 

495,587 

C) 
C) 


36,314 

25.598 
1 121.091 
132.755 
CI 

Cl 


4 327 

3169 
120132 
14.761 


7,854 

5,713 
269376 
25,616 


24,133 

16716 
731,593 
92.376 

Cl 
Cl 



100 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry- 
Continued 





(Ail 


(igutes are eslimales baseti on samples— money amounts are m tftousantjs of dollars) 












Major industrY— Continued 




Wtiolesale and retail trade— Continued 












Retail trade 












llem 




Building 




















Total retail 
trade 


garden 

supplies. 

and mobile 

home dealers 


General 

merchandise 

stores 


Food stores 


Automotive 

dealers and 

service 

stations 


Apparel and 

accessorY 

stores 


Furniture 

and home 

lurnishings 

stores 


Eating and 
dnnhing 
places 


Miscellane- 
ous retail 
stores 


Wholesale and 
retail trade 
not allocable 




(44) 


(45) 


(46) 


(47) 


(48) 


(49) 


(50) 


(51) 


(52) 


(53) 


Number of Returns With Income Tax 






















Number ot relums wilh— 






















Income la», lolal 


173 675 


16.575 


6 132 


12 071 


31 060 


20 324 


16 754 


24 636 


46 123 


78 


Form u?OS 


CI 


- 


- 


1") 


- 












Normal tax surta. and alieinalive ia« 


171 442 


16 436 


5 975 


11 964 


30 624 


20 132 


16202 


24.279 


45.830 


(•) 


Tan from recompulmg prior year inveslineni 






















credil. lolal 


16.137 


1636 


464 


1 149 


3,695 


861 


1.550 


2.348 


4 434 


C) 


Relums vwilh nel income 


13.952 


1513 


311 


1 052 


3,264 


670 


1,002 


1.998 


4 142 


C) 


Addilional lax lor tax prelerences, total 


(") 


_ 


C) 


- 


C) 


_ 


_ 


C) 






Returns wilh nel income 


CI 


— 


C) 


— 


(■) 


_ 


_ 


C) 


_ 


_ 


Returns with normal lax. surtax, and 






















alternative lax 


3 


- 


C) 


- 


- 


- 


- 


C) 


- 


- 


Normal lax surtax and alternative lax atlet credits 


154 246 


15 549 


5 558 


10 327 


28 029 


18 817 


14,892 


19,355 


41 719 


C) 


Total income tax alter— 






















Foreign tax credit 


173 661 


16,575 


6,131 


12,071 


31,059 


20 324 


16,754 


24,636 


46 111 


C) 


Investmenl and work incentive (trVIN) credits 


157.859 


15,703 


5 740 


10,446 


28,975 


19 034 


15580 


19.957 


42 424 


(*) 


Foreign lax investmenl. and work 






















incentive iWINl credits 


157 845 


15.703 


5,739 


10446 


28,974 


19,034 


15,580 


19.957 


42412 


CI 


Returns IMilh and Wilbout Net Income 






















Number ol returns 


386 7-2 


31.319 


10 996 


26,335 


63,863 


38.529 


36,044 


76.601 


103.085 


676 


Dividends received tiom domestic corporation, total 


73 169 


7.967 


16,061 


8282 


8,121 


11.494 


3,999 


6.637 


10.608 


_ 


Amount qualitying tor B5 peicent deduction 


45 727 


3.052 


11,632 


5845 


5,146 


2,997 


3 656 


5 792 


7.607 


_ 


Amount on certain public ulHilv slock 






















qualilying lor 60 208 deduction 


C) 


C) 


— 


— 


(•) 


(•) 


CI 


_ 


CI 


_ 


Inlragroop dividends qualilymg lor 100 percent 






















deduction 


7 636 


C) 


C) 


CI 


)■) 


_ 


(■) 


C) 


C) 


_ 


Inlragroup dividends qualilying lor transitional 






















deduction under section t564(b( 


15.894 


C) 


(■) 


C) 


2130 


C) 


C) 


C) 


C) 


_ 


Amounl received trom a DISC or lormer DISC 


3.802 


C) 


- 


C) 


C) 


C) 


C) 


)■) 


C) 


- 


Dividends received Irom loreign 






















corporations, tolal 


75.119 


(•) 


69 200 


C) 


C) 


C) 


C) 


C) 


2635 


_ 


Amount qualilying lor 85 percent deduction 


C) 


— 


- 


— 


C) 


C) 






C) 


_ 


Inlragroup dividends qualilying lot tOO percent 






















deduction 


CI 


— 


C) 


C) 


— 


— 


— 


_ 


CI 


_ 


Other loreign dividends 


74 472 


(•) 


68 883 


CI 


(■) 


(•) 


ct 


C) 


2.369 


- 


Constructive taxable income Irom related loreign 






















corporations 






















Includable income ol Conliolled Foreign 






















Corporations 


9 840 


— 


C) 


C) 


CI 


_ 


— 


C) 


C) 


_ 


Foreign dividend income resulting Irom loreign 






















taxes deemc-d paid 


47 451 


- 


C) 


C) 


- 


C) 


C) 


C) 


(■) 


- 


Nel income Hess delicti) 


6275.298 


630.671 


1 05) 148 


1,041,606 


932416 


497 334 


291,209 


587.468 


1.243,444 


3,406 


Slatuiorv special deductions, lolal' 


426.884 


29.108 


34,053 


59,251 


60,613 


45,229 


33.464 


75.907 


89,259 


C) 


Dividends received deduction 


59.915 


5.701 


14 427 


7 089 


6 266 


10,403 


3.151 


5.385 


7.493 




Deduction tot dividends pd'd on certain public 






















utility stock 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Income subiecl to tax- 


7.620.409 


640.237 


1,667,033 


1,110685 


1,129,784 


625 209 


406 669 


694 336 


1.346.466 


C) 
C) 


Income tax total* 


3.173 347 


245,944 


779,599 


495 205 


439 527 


250,437 


148.090 


277217 


537.328 


Normal tax. surtax, and alternative lax 


3.163760 


245 439 


777,055 


493 460 


437,356 


249,998 


147.851 


276.049 


536.552 


C) 


Tax Irom leconiputiiig prior year investmenl credit 


9 167 


502 


2,187 


1,742 


2,147 


439 


239 


1.135 


776 


C) 


Tax Irom recomputing pnor year work 






















incentive (WIN) credit 


10 


(•) 


— 


C) 


C) 


— 


— 


C) 


C) 


_ 


Additional tax lot tax prelerences 


(■) 


- 


C) 


- 


(•) 


- 


- 


CI 




- 


Foreign tax credit 


102.191 


64 


66,21 1 


1286 


29,082 


C) 


C) 


C) 


2.760 


_ 


Investment ciedil- 


229 009 


10,274 


63,875 


65 154 


17,942 


9,215 


3.852 


30 783 


27.914 


C) 


work incentive (WIN) credit 


417 


CI 


71 


111 


63 


C) 


C) 


103 


14 




NortTial lax. surtax, and alternative lax alter credits 


2.832 143 


235,089 


646,698 


426,907 


390 269 


240,603 


143.450 


243 063 


505.864 


(■) 


Total income la* alter— 






















Foegn tax ctedil 


3071.156 


C) 


713,388 


493 917 


C) 


250,284 


147.557 


275 117 


534.568 


C) 


Investment and work incentive (WIN) credits 


2 943 921 


235 658 


715,653 


429 940 


421 522 


241 195 


144.222 


245 331 


509.400 


(•) 


Foreign tax. investment, and work incentive 






















(WIN) credits 


2.841 730 


235 594 


649442 


426 652 


392,440 


241042 


143.689 


244,231 


506640 


(•) 


Personal Holding Corrpany tax 


C) 


- 


' 


- 


CI 


- 


- 


'- 


C) 


- 


Estimated lax payinenis net total 


2101876 


1S0B77 


506725 


316314 


309,171 


174567 


106439 


170 801 


336.982 


C) 


1973 overpaymenls claimed as credit 


116.272 


8,750 


24,007 


13 234 


27177 


8,319 


7 260 


9,035 


18.490 


C) 


1974 estimated tax payments 


2 114.691 


182,901 


537 525 


323 102 


295,998 


172,000 


105 656 


167,279 


330.230 


C) 


Less Relund of estimated lax payments 


129010 


10,762 


54,913 


19,973 


13910 


5,821 


6 526 


5.465 


11.640 




Credit lor lax on special fuels, nonhigbway 






















gasoline, and lubncating oil 


816 


163 


96 


243 


194 


Ct 


C) 


23 


93 


_ 


Gredil tor tax paid by regotalcd investmenl 






















companies 


C) 










C) 






CI 




Payments witti applications lot titst extension 






















01 lilinq time 


319 753 


13875 


89,801 


52,909 


33 940 


23874 


13.418 


37.509 


54,427 


(■) 


Payments with applications lor second extension 






















ol tiling time 


119.756 


1.388 


40,209 


22,451 


9.862 


8,686 


5.539 


15.845 


15.756 


~ 



Footnores at end ot table See text lor EKplanalion ot Terms" and DGscnplion o( the Sample and Limitations ot the Data ' 



Corporation Returns/1974 



101 



RETURNS OF ACTIVE CORPORATIONS 

Table 11— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry- 
Continued 





(All 


figures are estimates based on samples— money amounts are in tfiousands of dollaisl 












Major industry— Continued 




Wholesale and retail trade— Continued 








Retail trade 




Item 




Building 




















Total retail 
trade 


malerials. 

garden 

supplies, 

and mobile 

home dealers 


General 

merctiandise 

stores 


Food stores 


Automotive 

dealers and 

service 

stations 


Apparel and 

accessory 

stores 


Furniture 

and home 

furnishings 

stores 


Eating and 

dnnhing 
places 


Miscellane- 
ous retail 
stores 


Wholesale and 
retail trade 
not allocable 




|M| 


(451 


1461 


(«7| 


1481 


(491 


(SOI 


(511 


(521 


(531 


Relums With Net Income Other Than 
Fonns 1t20S and tt?0-DISC 






















Number Ol returns 


1 94 679 


17 852 


6 424 


13 505 


34.355 


21 905 


18 460 


29 907 


52.251 


204 


Net income 


8 039 719 


669 077 


1 700 309 


1 169.830 


1 188 063 


669 840 


439.851 


768.166 


1.434.583 


1.768 


Statutory special dertuclions total 
Net operating loss deduction 
Dividends received deduction 

utility stoctr 
Western Hemispfiere Trade Corporation deduction 


422.030 
363,460 
55.124 

1*1 


26.784 
23.407 
5.377 


33448 
16619 
13.822 

CI 


59.008 
52.162 
6.846 


58.538 
53 130 
4191 

CI 


44.813 
34 826 

9.987 


33.133 
30313 
2820 


75469 
70.522 
4 947 


88.937 
60.501 
7.134 

I'l 


CI 
CI 


Income subiect to tax. total 
Income taxed at normal lax and surtax rales 
Net long-term capital gam taxed at 
alleinalive tales, total 
Amount taxed at 25 percent rate 


7 620 136 
7 506 698 

113 437 
2.663 


640 237 
626 787 

13450 
f) 


1 667.033 
1.635.453 

31.580 
C> 


1 110411 
1096 073 

14338 
fl 


1 129.784 
1.117.261 

12523 
C) 


625.209 
618.988 

6.221 
CI 


406 669 
403 904 

2.765 
CI 


694.336 
676.586 

1 7.750 
C) 


1.346.456 
1331.646 

14.810 


CI 
Ci 

CI 


Income tax. total 
Normal lax surtax, and alternative tax. total 
Tax Itom recomputing piior year inveslmeni credit 
Tax liom lecompuling prioi year worh incentive 

(WIN) ciedil 
Additional tax loi tax preferences 


3171531 

3 163.679 

7.465 

10 
378 


245.897 

245 439 

455 

CI 


779.154 

777.055 

1.758 

CI 


494.823 

493.378 

1.442 

CI 


439.213 

437.356 

1.833 

CI 
CI 


250 366 

249.998 

368 


147 997 

147.851 

146 


276781 

276049 

715 

CI 
CI 


537 300 

536 552 

748 

CI 


757 
CI 
CI 


Estimated tax payments, net total 

1973 overpayments claimed as credit 

1974 estimated tax payments 

Less Refund of estimated lax payments 


2.073.041 

106.324 

2 076 542 

in 749 


177.817 
7.730 

177 270 
7 144 


504.268 
23.248 

534.600 
53.685 


315300 
12.682 

320 993 
18326 


299 300 
23828 
283 853 

6277 


171065 
6.902 

168 395 
4.325 


104.090 
6.213 

103.350 
5 527 


168.193 
7.757 

165 068 
4 585 


333.008 

17.964 

325.013 

9880 


CI 
CI 
CI 


Relums Wtttioul Net Income Oltter Than Forms 
11205 and 1120DISC 






















Number ol returns 


111527 


6 928 


3087 


6 289 


18.345 


8429 


10 799 


28 501 


29 149 


CI 


Deficit 


2 493 390 


153.834 


664.971 


182.859 


346.147 


221 396 


190 170 


335.687 


398.326 


CI 


Statutory speoal deductions total 
Dividends received deduction 
Deduction lor dividends paid on certain public 
utility stoch 


4 791 
4 791 


324 
324 


605 
605 


243 
243 


2.075 
2.075 


416 
416 


331 
331 


438 
438 


359 
359 


- 


Income subiecl to lax 
Income tax total 
Normal tax surtax, and alternative lax 


1.734 


47 


445 


300 


314 


71 


93 


436 


28 


- 


Tax liom recomputing prior year inveslment credit 
Tax from recomputing pnor year xvorlr incentwe 

IWINI credit 
Additional lax for tax prelerences 


1702 
CI 


47 


429 

C) 


300 


314 


71 


93 


420 

CI 


28 


~ 


Returns ol Small Business Corporations. Form 11205 






















Number ol returns 
Net income 


80.505 


6521 


1485 


6.538 


11 154 


8.189 


6759 


18.193 


21.666 


ri 


Number of returns 

Amount 
Deticit 

Income subiect to corporation lax 
Income tax 


49.162 

10B6.299 

362 518 


4039 
145324 

30 217 


939 
28 172 
12 362 


3.640 
88.941 

34517 

CI 

CI 


7270 
171.481 
81 143 


5.467 
77.307 
28 783 


3.625 
79.056 
37 684 


10947 
242.078 
87 089 


13 235 
253.940 
50 723 


(•) 
(•) 

("1 


Footnotes at end of table See text lor Explanation of Term 


s' and Descnptio 


Ol the Sample anc 


Lirnilations of the 


Data 















102 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions. Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 11 208), by Major Industry- 
Continued 



|AII tigi 



lures are esli 



males based on samples— money amounls are in Ihousands ol dollafS| 





Major industry— Continued 




Finance, insurance, and real estate 


Item 


Total 

finance, 

insurance, 

and real 

estate 


Banking 


Credit 

agencies 

other than 

t)anhs 


Security, 
commodity 
brokers and 

services 


Insurance 


Insurance 

agenls. 

brokers, and 

service 


Real 
estate 


Holding 
and other 
inveslmenl 
companies, 
eicept tjank 

holding 
companies 




(54) 


(55) 


(56) 


(57) 


|5»1 


159) 


(601 


1611 


Number of Returns Wllh Income Tax 


















Number Ot relutn? Wllh— 
Income lax lolal 


193 279 


11.803 


22,983 
(*) 


1.494 


4427 


17 264 


115 507 


19.801 


Form 1120S 


I'l 


Notmal tax suriax, and alletnalive lax 


190.730 


11 401 


22.517 


,.476 


4318 


17 063 


114 378 


19.577 


Tax IfOm fficompuling prior year inveslmenl credit, total 
Returns wilfi net income 


8.833 
6.800 


1.864 
1,594 


1.552 

1,118 


103 
87 


423 
354 


98! 
BOO 


3 474 
2532 


436 

315 


Adddional lax lor lax prelerenres, total 
Relurns wilti nel income 
Relufns Wllh normal ta« surlai and allcmative lax 


3,371 
3,113 
3.015 


608 
497 
462 


2.301 
2 273 

2.269 


(■) 


C) 
CI 
C) 


CI 
C) 
CI 


410 
326 
247 


41 
38 
29 


Normal lax. surtan, and altftrnaiive tax alter credits 


183,010 


10,687 


22,056 


1,452 


4,009 


15 167 


110 261 


19.176 


Total income tax aller— 
Foreiqn lax credit • 


193,059 
186.528 
186,278 


11,602 
11 404 
11,402 


22,855 
?2.697 
22,569 


1.468 
1,477 
1.471 


4424 
4.151 
4124 


1 7 264 
15,610 
15,610 


115,483 
111,704 
111,676 


19 743 


Inweslmeni and work incentive (WIN) credtis 

Foreign lax, investmeni, and work incentive (WIN) credils 


19485 
19,426 


Returns With and Without Nel Ificome 


















Number ol relurns 


-125,249 


14,534 


48,597 


4 867 


8.343 


35387 


266,616 


46,905 


Dividends received (rom domestic corporations, total 
Amount quatilymg 'or 85 percent deduction 

Amounl on certain public utiMy stock qualilymg lor 60 209 deduction 
intragroup dividends qualilymg lor 100 percent deduction 
inlragroup dividends qualilymg (or transitional deduction under section 156a(bl 
Amounl received (rom a DISC or former DISC 


4.528,863 

3.847,621 

16,436 

652,897 

6,365 

3,544 


281.946 

254.421 

1,242 

25,631 

650 
(•) 


68 458 
22 691 

(*) 

44,500 
604 
(') 


66.899 
23.970 
(■) 
1') 

I'l 


2,049.418 
1621,276 

12407 
414,831 

I'l 

C) 


20.741 

12.286 

!■) 

C) 

CI 


100 341 
80 078 
367 
17714 
1 900 
C) 


1.941,060 
1.832.899 

2,201 
99.113 

4,454 

CI 


Dividends received (rom (oreiqn corporations, total 
Amounl qualifying (or 85 percent deduction 
Intragroup dividends qualilymg lot 100 percent deduction 
Other loreign dividends 


202.031 
6,363 
2 386 

193.282 


52.736 
CI 
(■) 
61.881 


13,623 

(*) 
13 425 


2.446 
(■) 

2446 


26 522 
4,555 
CI 

21,047 


CI 
CI 

CI 


2 976 

CI 

CI 

2 855 


68973 
1 700 
CI 
86,873 


Construclive taxable income trom related loreign corporations 
Includable income ot ConlroHed Foreign Corporalions 
Foreign dividend income resullmq trom foreign laxes d°emed paid 


20,146 
58,157 


(■) 
18,568 


(■) 
(■) 


(■) 
CI 


CI 
CI 


CI 
CI 


C) 


CI 
19,220 


Net income (less dedcii) 


11,504 156 


2 834.767 


1,207,268 


126 752 


3,676996 


375332 


207 111 


3075 930 


Statutory special deductions, total' 
Dividends received deduction 
Deduction lor dividends paid on cerlam public utility stock 


3.217.757 
2417961 


303.758 
212,107 


139.349 
63,330 


87218 
63.052 


1,568,427 
1.426497 


48 938 
18,627 


437,527 
86 084 


632,540 
548 284 


Income subject lo tax- 


12 594,288 


3.403.262 


1,745 246 


267,206 


4325209 


382,595 


1916051 


554,719 


Income tax, total' 
Normal lax, surlax, and allernative tax , . . . 
Tax from recomputing prior year investment credit 
Tax Irom recomputing piior year work incentive (WIN) credit 
Additional tax lor lax preterences . . . 


5.570.370 
5.496,188 

12.120 
23 

62,039 


1,578,659 

1.548,111 

5,106 

3 

25.439 


801,604 

767,447 

1,412 

(■) 

32,733 


122.067 

121,892 

175 

CI 


2,056,474 
2053,290 
3141 
CI 

CI 


148.733 

146,519 

205 

CI 


657,182 

652.611 

1415 

CI 

3 152 


205.651 

204.318 

666 

667 


Foreign lax credit ■ 


702,783 

161,083 

295 

4.632.027 


520,970 

94.390 

134 

932,617 


26,045 

17,073 

12 

724.317 


1,833 
3,220 
CI 
116,837 


113,910 

23 758 

109 

1,915,513 


5 264 
268- 
Cl 
140,562 


1,496 
16,803 
CI 
634,280 


33 265 


Investmeni credit' ■ 


3,152 


Work incentive (WIN) credit 

Normal la< surtax, and alternative lax after credits 


CI 
167,901 


Total income lax atter- 

Foreign lax credit 

Inveslmenl and work incentive (WIN) credits 

Foreign lax, inveslmenl, and work incentive (WIN) cfedils 


4,867,587 
5,408,992 
4,706,209 


1,057.689 

1.484,135 

963 165 


775,559 
784.519 
756,474 


120,234 
118 845 
117012 


1,942 564 
2032 607 
1 918,697 


143 469 
146,040 
140 776 


655686 
640 347 
636 B51 


172,386 
202.499 
169,234 


Personal Holding Company lax 


1,585 


(■) 


V) 


- 


- 


- 


CI 


1,242 


Esiimaled tax payments net total 

1973 overpayments claimed as credjl 

1974 estimated lax payments 

Less Relund ol estimated lax payments 


3.800,980 
171.325 

3.855 404 
226.131 


612,808 
55,819 

631,070 
74,095 


660,431 
26.650 

672,505 
40 678 


64499 
2,794 

66.625 
5123 


1,633 556 
36429 

1684,591 
87,584 


106 065 
4 248 

103,305 
1658 


417 572 
35 643 

393 929 
12 261 


106,029 
7,542 

103.179 
4732 


Credil lor lax on special luels, nonhighway gasoline, and lubricating oil 
Credit for lax paid by regulated inveslmenl companies 
Paymenis with applications lor lirsl extension ol tiling time 
Payments with applications (or second extension ol liling lime 


1,117 

763 

405,961 

190,345 


60 

230 

72,694 

40.462 


587 
(*) 

57,954 
16.999 


CI 

21,759 
13 080 


89 

454 

173,513 

99.592 


C) 
CI 

11 170 
5.207 


284 

CI 

49,370 
12,038 


10 
CI 

19,501 
2.967 



raymenib Wim d|J|JII'-ClllUlia HJI aCVUl'U C'lCHBlUli ur Tn.riy iiiiii; ■- -- 

Footnotes at end ot table See lexl lor ■Explanation ol Terms and Descnplion ot the Sample and Limitations ot the Data 



Corporation Returns/1974 



103 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry — 

Continued 

[All figures are eslimales based on samples— money amounts are in thousands ot dollafs] 



Major Inrjustry— Continued 



Finance, insurance, and real estate 



Total 

finance. 

Insurance, 

and real 

estate 



Credit 

agerKies 

ottier tttan 

l>anl(s 



Security, 

commodity 

iKotiers and 

services 



insurance 
agents. 



Holding 
and other 
Investment 
companies, 
eicepi banti 

hoiding 
companies 



Returns twith Net Income Other Than Forms t120S and 1120-DtSC 



Number of returns 

Net income 

Siatutoiv special deductions total 
Net operating loss deduction 
Dividends received deduction 

Deduction tor dividends paid on certain public utility stocli 
Western Hemisphere Trade Corporation deduction 

Income subiecl to ta» total 
Income laied al normal taa and surtai rates 
Net long term capital gam taxed at alternative rates, total 
Amount taved at 25 percent rate 



Income ta» total 

Normal tai, sunai and alternative taa 

Tax trom recomputing prior year investment credit 

Tax Irom recomputing prior year worii incentive fWIN) credit 

Additional tax lor tax preterences 

Estimated lax payments nel total 
1973 overpayments claimed as a credit 
1 97a estimated tax payments 
Less Refund of estimated lax payments 



Returns Without Net Income Other Than Forms t120S and t1?l)-0tSC 



Number 01 returns 



Statutory special deductions, total 
Dividends received deduction 
Deduction for dividends paid on certain public utitity stock 

income subject to tax* 

Income tax, total- 

Normal tax surtax and aliernalive tax 

Tax from recomputing prior year investment credit 

Tax Irom recomputing prior year work incentive tlWIN) credit 

Additional tax for lax preferences 

Returns of Smalt Business Corporations, Form t120S 

Number of returns 
Net income 

Number ol returns 

Amount 
Deficit 

income subject to corporation tax 
income tax 



J68t,?06 

797 ?99 

t88t,it30 

(■) 

12 583 896 

12,020,278 

563618 

25.733 

5560,313 

5,a92,695 

9,562 

2t 

58.035 

3 757 380 
153,293 

IJBi t05 
160 383 



156,683 
6071062 



2.539 
7.702 
1.136 
2.558 

n 

4,004 



19 934 
386 930 
256 627 



11,917 

3,628,291 

260,784 
89,254 
169,133 

{•1 

3 402 114 

3 304653 

97,461 

5619 

1 674 020 

1547,605 

3,879 

2 

22.534 

795.519 
47.404 

794.831 
46 722 



2,504 
796,079 



CI 

4.639 
CI 

1.227 
CI 

2.905 



127.419 
76.002 
51,400 

n 

1 73891 
1673 200 
65,718 
3.906 

798 708 

765549 

1.102 

CI 

32.046 

653.696 
26.691 

658.045 
31.005 



20060 
668,621 



1461 
27,853 
9,437 



1842 

336 162 

77,697 
24,166 
53,531 



267 206 
256436 

10770 



121,938 
121 892 



CI 

63,594 
2,442 
65907 



2,433 
213,405 



9 521 
9,521 



5124 

5243 122 

1,129 385 
141930 
987 455 



4323,824 
4,272215 

51,609 

CI 

2,055 288 

2.052666 

2.597 

n 

CI 

1.628.762 
34.767 

1659.367 
65.471 



1948 
1,576,331 



439,042 
439,042 



1.385 
1 186 



837 
10,457 



45,690 
30 311 
15 379 



382,595 
376,807 



CI 

104,976 
3778 

102,377 
CI 



10.575 
115136 



4,028 
74465 
11 429 



426,302 
351 380 
73.859 

CI 

1.916.051 

1.727,710 

168,341 

12,744 

656 592 

652 61 1 

1,167 

CI 

2790 

406.889 

30 917 

383,665 

7 739 



104,278 
2135595 



12.225 
12.225 



11 294 
219 226 
206 329 



1611 



26 553 

3.622 626 

614.929 
84.256 
530.673 



553.186 
409.257 
143.931 

3.376 

205067 
203 853 



635 

103.924 
7,294 
99,913 
3,323 



16,865 
563695 



17.611 
17.611 



Footnotes at end of table See text lor Explanation of Terms" and Description of Ihe Sample and Limitations ol the Data 



104 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry- 
Continued 

[All figures are estimates based on samples— money arriQunls are in thousands ol dollars 











Maior inrjuslry— Continued 










Services 




ftem 


Tolal 
services 


Hotels 

and other 

lodging 

places 


Personal 
services 


Business 
services 


Auto repair: 

miscellaneous 

repair 

services 


Amusement 

and 
recreation 
services 


Oilier 
services 


Nature ol 

business 

not allocable 




(62) 


(63) 


(641 


1651 


(661 


167) 


(681 


(69) 


Number ot Returns With Income Tax 


















Number of relurns wilfi— 
Income lax lolal 
Form 1120S 


159.464 
I") 


5.606 


13 888 


36,609 
CI 


21,134 


13 072 


6e 155 


1416 


Normal lax. surtaji. and alternative lax 


156.870 


5.412 


13,530 


35,819 


20.688 


12,960 


68 461 


1.388 


Tax from recompuling pnof year inveslment credil, lolai 
Relurns wilh nei income 


13.743 
11.335 


431 
258 


1.357 
1,003 


4,544 

3.767 


2.053 
1,612 


984 
876 


4,374 
3819 


CI 
CI 


Additional tax (or la« preferences, lolal 
Relurns with ner income 
Returns with normat lax. surlaii. and aiternalive tax 


59 

33 
28 


26 
CI 
CI 


("1 


CI 
CI 
CI 


2 


5 
4 

(■) 


14 
CI 
CI 


- 


Normal lax surlax, and allernalive tax aller cecJils 


129.334 


4.613 


11 126 


28 966 


17,579 


11 065 


55 985 


1.260 


Totai income tax alter— 
Foreign tax credit 

Investment and work incentive (WIN) credits 
Foreign lax, mvestmenl, and work incentive (WIN) credits 


159,442 
134.340 
134,158 


5.606 
4,83t 
4,831 


13,888 
11 585 
1 1 ,585 


36,587 
30 533 
30,511 


21 134 
18,510 
18,510 


13.072 
11.511 
11,411 


69,155 
57,370 
57,310 


1 416 
1,288 
1,288 


Returns With and Without Net Income 


















Number ol returns 


388,832 


18,236 


38,272 


106,484 


49,122 


35,112 


141,606 


2,842 


Dividends received from domestic corporations, total 
Amount qualifying tor 65 percent deduction 

Amount on cerlam public utility stock qualilymg for 60 208 deduction 
Inlragroup dividends qualilymg lor lOO percent deduction 
Intragroup dividends qualilymg lor transitional deduction under section 156'i(b) 
Amount received Irom a OiSC or former DISC 


127,260 
83.994 
(■) 

23,732 
10,524 
8.761 


15,952 
15,653 

(•) 
(■} 


4,752 
2,776 

CI 
CI 


61.604 

30,204 

CI 

CI 

7,650 
1,113 


4,142 
4,130 

CI 


28.253 
20,482 
C) 

CI 
CI 
CI 


12.557 
10 547 
CI 
CI 

1,443 


CI 
CI 


Dividends received irom loreign corporations total 
Amount qualiNing lor 85 percent deduction 
Intragroup dividends qualilymg for 100 percent deduction 
Other loreign dividends 


63,217 
(•) 
("1 
62.012 


C) 
CI 


CI 

CI 
CI 


22,648 

CI 
22,641 


CI 

CI 
CI 


34,519 

CI 
33,562 


1,232 

CI 

1,016 


CI 
CI 


Constructive taxable income from related foreign corporations 
Includable income of Controlled Foreign Corporations 
Foreign dividend income resulting from foreign taxes deemed paid 


6,672 
28.640 


z 


D 


3,742 
16,541 


- 


C) 
C) 


C) 
CI 


CI 


Net income (less delicil) 


2.500 teo 


— W2.0&4 


319 093 


803,908 


294,439 


486,761 


698 043 


29,599 


Slatulory special deductions, total' 
Dividends received deduction 
Deduction lor dividends paid on certain public utility slock 


619.490 
104.540 


49d37 
13 32e. 


27,687 
4,061 


245,264 
54972 


54,698 
3534 


91,660 
19,520 


150,744 
9127 


3,672 
CI 


Income subject to lax' ^. . 


3,652,166 


?08,949 


327 889 


1,144,916 


361,144 


717 707 


891 561 


25,518 


Income tan. total' 
Normal tax. surtax, and alternative tax 
Tax Irom recomputing pnor yeai mvestmenl credit 
Tax liom recomputing pnor year work incentive (WIN) credit 
Additional tax for lax preferences 


1.431,617 

1,419876 
10.213 

(•) 
1.524 


65.287 

B4.126 

344 

n 

517 


127 935 

127,403 

528 

CI 


470,812 
466,458 

4 273 

CI 

CI 


132,257 
129,003 
3,250 
CI 


308,309 

306,919 

709 

681 


307,017 
305,667 
1,109 
CI 

241 


9,462 
9 460 

CI 


Foreign tax credit - -. 


67.961 

161,092 

575 

1,190,246 


9,126 
I') 
74287 


1,951 

10,929 

149 

114 374 


21,683 

47,273 

189 

397,313 


CI 

22.496 
CI 
106,186 


40,052 
44,690 

222,177 


3059 

26,578 

119 

275,911 


C) 
522 

8,739 


Investment credit" .,....,, 


Work incentive (WIN} credit 

Normal tax, surtax, and alternative tax alter credits 


Tolal income lax after- 
Foreign tax credit 

Investment and work incentive (WIN) ciedits 
Foreign tax. inveslment, and work incentive (WIN) credits 


1,363,656 

1 .269.950 
1 201 ,989 


84,277 
76t58 
75,148 


125,984 
116 857 
114,906 


449 129 
423 350 
401,667 


132,051 
109,646 
109,440 


268,257 
263 619 
223,567 


303,958 
280 320 
277,261 


9,263 
8,940 
8,741 


Personal Holding Company tax 


(■) 


(") 


CI 


CI 


- 


C) 


- 


- 


Estimated lax payments, net lolal 
1973 overpayments claimed as credit 
l97n estimated lax payments 
Less Relund ol estimated tax payments 


806.386 
65,954 

768,866 
28,566 


66 705 
8,120 

61,067 
2,458 


86,355 
6,036 

80,397 
CI 


294,775 
24,853 

283,665 
13,773 


69,659 

5,525 
67,907 
3.660 


139,595 
8,203 

133,066 
1.802 


149,297 

'3,217 

142784 

6,833 


4,906 
CI 

4,618 
C) 


Credit tor lax on special luels, nonhighway gasoline, and lubricating oil 
Credit lor lax paid by regulated mvestmenl companies 
Payments with applications lor first extension of dlmg time 
Payments with applications lor second exiension of liling time 


802 
(•) 
150,567 
69.863 


36 

n 

6,084 
6,332 


CI 

10,830 
5,674 


134 

48,477 
16107 


391 

9,510 

3,071 


137 
CI 

35.366 
22 001 


89 
CI 

40,300 
16,678 


CI 

990 
CI 



Footnotes at end ol lable See lext lor "Explanation o( Terms' and Description of ihe Sample and Limitations of ihe Data 



Corporation Returns/ 1974 



105 



RETURNS OF ACTIVE CORPORATIONS 

Table 11.— Tax Items: Number of Returns by Selected Types of Tax, Net Income or Deficit, Statutory Special Deductions, Income 
Subject to Tax, Income Tax, Credits, Payments, and Dividend Items, Small Business Corporations (Form 1120S), by Major Industry- 
Continued 



lAII liqures are estimates based on samples— money amounls are in ttiousands ot doHafs) 












Maior industrv— Continued 




Services 




Item 


Total 
services 


Hotels 

and ottier 

lodging 

places 


Personal 
services 


Business 
services 


Auto repair 

miscellaneous 

repair 

services 


and 
recreation 
services 


Omer 
services 


business 
not allocable 




(621 


1631 


164) 


(651 


(661 


(671 


(681 


(691 


Returns Vtnti Net Income Other Than Forms 112ns and 1120-DiSC 
































76.555 
1.038.959 


1.542 
29.190 


Net income 


4 2M 466 


249,456 


355.245 


1382.651 


416.004 


808151 


Statutory specai deductions total 

Net operalinq loss deduction 

Dividends received deduction 

Deduclion to' dividends paid on certain put)lic ulility stock 

Weslern Hemisptiere Trade Coiporation deduction 


601 197 
S14 lt)5 
66.247 


41465 
35 976 

5 354 

f) 


27.316 
23.626 
3 690 


239-875 
190.225 
49 583 

f) 


53.956 
51.163 
2792 

fl 


90 193 
71 549 
18053 

fl 


148 392 

141 617 
6.775 


3.672 
fl 
fl 


income subiect to tai total 
Income taxed at normal la» and soda* rates 
Net longTerm capital gam taxed at alternative lates lotai 
Amount laxed at 25 percent rale 


3,651.314 

3 562.245 

69 069 

6079 


206.949 
197.225 

11.724 

fl 


327.889 

321990 

5 999 


1.144.064 
1.122 728 

21336 

fl 


361.144 
354.071 
7.073 
fl 


717 707 

687637 

29.870 

I.4t6 


891.561 
878.394 

13.167 

fl 


25.516 
24.740 
fl 




1 428.901 
1.419.647 

8.107 
(■) 

1.143 


65.011 
84.426 
231 
O 
{•) 


127.975 

127.403 

472 


469.931 
466.229 

3.647 

fl 

fl 


131.465 
129-003 
2 458 
fl 


308.216 

306.919 

617 

680 


306.403 

305.667 

662 

fl 

fl 


9.462 
9460 
fl 


Normal tax, surtax and alternative lax 

Tax Irom recomputing prior year investment credit 

Tax from recomputing prior year work incentive (WIN) aedil . 

Additional tax toi lax preleiences 


Estimated lax payments net tolal 

1973 overpayments claimed as credit 

1974 estimated lax payments 

Less Helund of estimated la> payments 


787 387 
56 416 

744,678 
13771 


65.1S3 
7.671 
58.542 

fl 


85.24? 

5419 
79.909 

f) 


289.640 
19 383 

276.427 
6.207 


66858 
5046 

63.032 
fl 


136.856 
7897 

130.600 
1 711 


143.603 

11.000 

136.168 

3.698 


4.132 
fl 
3.888 


Returns tttillloul Net Income Otner Than Forms 1120S and 112(VOI5C 


















Number ot returns 


133,737 


5.905 


11.351 


40 164 


13.590 


13.888 


48,819 


627 














335.803 

1.467 
1.467 


514.171 

2.352 
2.352 


15.246 

fl 
fl 




16^90 
18.290 


7.972 
7.972 


fl 
fl 


5386 
5.366 


fl 
fl 






Income subtect to lax-' 

Income lax, total' 
Normal lax. surtax and alternative tax 
Tax tiom recomputing prior year investment credit 
Tax trom recomputing pnor year worli incentive (tWIN) credit 
Additional tax tor lax preterence 


2 487 

2,106 
fl 
3SI 


276 
111 
fl 


60 
fl 
fl 


652 

626 
fl 
fl 


792 
792 


93 
92 

fl 


614 
427 
fl 


CI 

fl 


Returns ot Small Business Corporations. Form 1120S 


















Numt)er ot returns 
Net income 

Number ot returns 

Amount 
Delicit 

Income subject to coiporalion tax 
Income tax 


71,381 

37,810 
692,300 

425,758 
f) 
fl 


5610 

2 532 
62 995 
109 502 


10.368 

5.631 
77 574 
24 909 


20.678 

10763 
167 040 
100.496 

fl 

f) 


11.908 

6.559 
72-143 
26.710 


6 640 

2825 
1 16.505 
122.670 


16.157 

9500 
t%.043 
41.471 


fl 

fl 
fl 



I'l Eslirr^ate IS nol shown separalely because ol the small number ol sample reiufns on which il was based However Ihe iJata are in the appropriate lolals 

■Includes nei operaimg loss deduction and Weslern Hemispheie Trade Corporation deduction which are shown separately ur>def Returns With Net Income Olher Than Forms 1 l20Sand 1 120 DISC 

'The lollowing amounts were reported on returns without net income by 25 life insurance companies and banks wilh life insurance departments taxable under special provision ol the Internal Revenue Code Income subject to tax. 

$2,539,000 Tolal income lax, SI. 138.000 Investment credit, SI J7.000 
NOTE. Credits include foreign lax. investment and work incentive (WIN) credits See text lor Explanation ol Terms ' and Description o( the Sample and Limitations of Ihe Data 



106 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS OTHER THAN FORMS 1120S AND 1120-DISC 
Table 12.— Income Subject to Tax: Number of Returns, Net Long-Term Capital Gain, Net Income, Income Subject to Tax, Income Tax, 
Foreign Tax, Investment, and Work Incentive (WIN) Credits, by Size of Income Taxed at Normal Tax and Surtax Rates, or Size of 

Deficit 





[All liqures are- 


eslimales based 


on samples— money amounts are in thousands 


1 dollars] 












Number ol 
returns 


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


Long-term 
capital 

gain Irom 
certain 
binding 

contracts 
and install- 


Net income 
or deficit 


Income sub)ecl 1o tax 




Income tax 




Income and lax status and size 


Total 


Income taxed 

at normal 
lax and sur- 
tax rales 


Total 


Normal tax, 

surtax, and 

allernalive 

tax 


Tax from recomputing pnor 
year investment credit 


ol income taied at normal lax 
and surtax rates, or size ol deficit 


Number of 
returns 


Amount 








ment sales 


















(1) 


(2) 


(31 


H) 


(51 


16) 


(7) 


(8) 


(9) 


(101 


Total returns of active corporations, other man 






















forms 1120S and 1120-DISC 


1,626,334 
1,008,367 


7,740,064 
6,934,351 


231,110 
231.006 


137,506,774 
160,552,880 


143,967,362 
143,964,823 


138,745,240 
131,742.701 


66,108,421 
66,072.858 


65,562,120 
65,580,982 


96,387 
81,343 


179,121 


Returns wttti net income, total 


156,256 


Wim noimal ta< surla» and allernalive lax. lolal 


871 5.55 


5 891 050 


230 640 


152 346 625 


143 964 823 


138 742 701 


66 033 327 


65 580 982 


60 301 


•54 360 


With income taxed at normal lax and surtax rales. 






















lolal 


870 725 
322,679 


4 486 952 
108,253 


224 630 


'50 956 979 
769 669 


142,563,065 
560,676 


138,742 701 
522,356 


65,599,027 
118,249 


65 160 708 
115,960 


80 140 
9,715 


152,024 


Under S5,000 


2,051 


S5.000 under SIOOOO 


123 068 


103,991 


(■) 


1053 159 


881,018 


837,536 


204,770 


202,659 


6,662 


1,564 


SIO.OOO under S15,000 


78060 


88,264 


(•) 


1 048,665 


953,266 


921,247 


222,645 


221 570 


5929 


894 


S15.000 under 520,000 


57,999 


80,913 


CI 


1068 175 


1,006 923 


961,964 


241,257 


239,928 


5.504 


1.147 


520,000 under 525,000 


56,662 


76,214 


1 052 


1,408 167 


1 324,156 


1 296 996 


316 925 


314,439 


6 350 


2,331 


525.000 


12195 


1 7,683 


C) 


327,073 


311,229 


304 875 


72748 


71 752 


1.160 


875 


526000 under 530,000 


25,966 


50 966 


C) 


763 751 


741,222 


710,459 


194 834 


193318 


2942 


938 


530,000 under 535,000 


22373 


56,179 


644 


802,657 


762,615 


715,331 


222,738 


221,197 


3.029 


1,196 


535,000 under 540,000 


16296 


34 644 


C) 


663,267 


626,256 


602,551 


201,008 


199,443 


2.259 


894 


540,000 under 545,000 


14432 


29 661 


CI 


656,094 


620,346 


604,224 


206,108 


204,964 


2 107 


704 


545,000 under 550,000 


11,537 


26762 


CI 


564 779 


558,037 


541,794 


190 866 


189,534 


1 793 


920 


550,000 under 560,000 


17 307 


40,460 


712 


1 015 141 


964,533 


938,553 


348,408 


346,130 


3.035 


1,336 


560,000 under 570,000 


12,691 


40,648 


414 


899,022 


856,706 


631,532 


326,949 


325,398 


2,135 


989 


570,000 under 560,000 


10574 


36,293 


1,585 


846359 


806,829 


763,691 


317,704 


316,312 


2,199 


976 


560,000 under 590,000 


8,488 


46,808 


762 


794,995 


755 926 


715,048 


305,443 


303,619 


1.866 


788 


590,000 undci 5100,000 


7035 


17,252 


213 


703,693 


677,015 


663,894 


279457 


278,405 


1394 


537 


5100,000 under 5150,000 


20,728 


83,118 


3,236 


2680,856 


2,586,011 


2,528,865 


1,109,625 


1,103,757 


4,809 


3,402 


5150,000 under 5200,000 


11,954 


67,633 


1 299 


2 177,368 


2,096 996 


2,055,954 


930140 


924,932 


2,924 


2,308 


S200000 under 5250 000 


7,614 


46 581 


2,156 


1 780753 


1 733,165 


1,695,671 


761,219 


777,459 


2,095 


1,477 


5250,000 under 5500,000 


15,162 


185,216 


4,879 


5,616,901 


5,410419 


5,278 118 


2494,226 


2,478,703 


4,744 


6,545 


5500,000 under 51 000000 


7,629 


148 647 


1,516 


5 655 310 


5 381019 


5274 571 


2532 647 


2516764 


2,960 


5,297 


51,000,000 under 55,000,000 


6,103 


531 708 


49,066 


13321056 


12,696 147 


12,261471 


6,015162 


5977,613 


3,056 


14,105 


55,000,000 under 510 000 000 


803 


347 441 


4,356 


6,235 842 


5,942,769 


5 595,334 


2 801,698 


2,784,632 


556 


7,945 


510,000,000 under 525,000,000 


599 


387 153 


9414 


10,211,492 


9,774,896 


9367810 


4649,749 


4,618,087 


446 


11,007 


525,000,000 under 550000,000 


251 


295,488 


20 360 


9,136,993 


8,921,504 


8,626,016 


4246,445 


4,226,534 


215 


13,969 


550 000,000 under 5100,000,000 


120 


660 471 


10 751 


9,532,668 


9,065616 


8,405,145 


4,269,372 


4,231,262 


111 


16,599 


$100,000,000 01 more 


138 


860 085 


93 197 


71 161034 


66,541 760 


65 661 675 


31998,415 


31 776097 


125 


51,230 


Without income taxed at normal tax and surtax rales 






















but with alternative lax on long-term capital gain' 


800 


1 402 098 


6 020 


1,369 646 


1401,756 


- 


434 300 


420,274 


161 


2,336 


Without normal lax surtax, and alternative lax lolal 


136 842 


1043 301 


CI 


8,206 255 


_ 


- 


39,531 


_ 


1,042 


1,896 


With additional lax tor lax preierences 


264 


173 450 


— 


2 242 399 


- 


~ 


37 837 


— 


30 


211 


Wilh only lax Irom recomputing prior vear inveslmeni 






















cedit 


1,011 


64 502 


CI 


430,718 


— 


— 


1685 


— 


1,011 


1 685 


With only tax Irom recomputing prior year work 






















incentive (WIN) credit 


D 


— 


- 


CI 


- 


- 


CI 


- 


- 


— 


With lax trom recomputing prior year inwestmenl and 






















work incentive (WIN) ciedils 


(■) 


— 


- 


CI 


— 


— 


C) 


— 


CI 


C) 


Nontaxable 


135535 


605,349 


^ 


5,527,689 


- 


- 


- 


- 


- 


- 


fleturns without net Income, total 


617.967 


805,713 


(•) 


-23.046.106 


2.539 


2,539 


35,563 


1,138 


15.044 


22.865 


With normal lax surtax, and alternative tax 


25 


fl 


_ 


-49290 


2,539 


2539 


1,138 


1,138 


_ 


- 


Without normal lax, surtax, and alternative lax- 






















Wiiri additional tax tor lax preierences 


419 


41,016 


C) 


-586,915 




- 


13 629 


— 


96 


2,276 


With only tax Irom recomputing prior year investment 






















credit 


14,944 


220 842 


C) 


-4225,749 


— 


— 


20,581 


— 


14,944 


20 581 


With only lax Irom recomputing prior year work 






















incentive (WIN) credit 


39 


CI 


-~ 


—25,468 


— 


— 


4 


— 


— 


— 


With lax Irom recomputing prior year investment and 






















work incentive (WIN) credits 


4 


1,339 


— 


-9,526 


— 


— 


11 


— 


4 


8 


Nontaxable 


602536 


536,373 


~ 


-19,149,156 


- 


- 


- 


- 


- 


- 


Size ol delicil 






















Under 55,000 


354,197 


49,810 


— 


-412,895 


94 


94 


2,050 


32 


4,488 


1,906 


55,000 under 515000 


133,068 


36,290 


— 


-1,111,150 


605 


605 


1,508 


270 


3,495 


977 


515,000 under 525,000 


43,525 


28,717 


— 


-618,022 


CI 


C) 


1 277 


C) 


1.374 


526 


525,000 under 550,000 


40,500 


39 904 


— 


-1 382,182 


CI 


C) 


1 941 


C) 


1,782 


1,573 


550,000 under 5100,000 


21,453 


37 735 


- 


-1,483,526 


C) 


CI 


1 404 


C) 


1,360 


1.163 


5100,000 undei 5500,000 


20 080 


160 991 


C) 


-4,124,269 


239 


239 


5,471 


114 


1,737 


3.560 


5500,000 under 51 000,000 


2,665 


56 564 


CI 


-1,866 936 


C) 


C) 


2712 


C) 


283 


991 


51 000,000 under 510,000,000 


2,247 


229 176 




-5,790,664 


C) 


CI 


1 1 ,948 


C) 


440 


5315 


510000,000 01 more 


212 


166524 


C) 


-6,056,440 


CI 


CI 


7252 


CI 


85 


6 854 



Tiiialions ol ifie Dala 



Corporation Returns/1974 



107 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 11208 AND 1120-DISC 
Table 12.— Income Subject to Tax: Number of Returns, Net Long-Term Capital Gain, Net Income, Income Subject to Tax, Income Tax, 
Foreign Tax, Investment, and Work Incentive (WIN) Credits, by Size of Income Taxed at Normal Tax and Surtax Rates, or Size of 

Deficit— Continued 

]A1I ligurfes are eslimales based on samples — money amounts afe in thousands ol doNafS| 







Income tax 


—Continued 




Foreign 


ai credit 


Investment credit 


tWorh incentive (WIN) credit 


Income and tai status and sue 

of Income laied at normal tax 

and surtax rates, or site of delicil 


Ta« Irom recomputing pnor 

year work incentive (WIN| 

credit 


Additional tax for tax 
preferences 


Number of 
returns 


AmounI 


Number of 
returns 


Amount 


Number of 
returns 


Amount 




Number of 
returns 


Amount 


t*umber ot 
returns 


Amount 
















(T) 


(121 


(13) 


(10 


115) 


(16) 


(17) 


(18) 


(19) 


(20) 


Total returns ol active corporations, ottier than 






















Forms 11205 and 1120-DISC 


43S 


446 


4,572 


346.734 


6.960 


20.752,819 
20.752,819 

2u:52Ht9 


533.947 
533.937 

533 937 


4,221,384 
4,221,237 

4 221237 


4.229 
4,229 

4.229 


7.795 

7,795 
/,795 


Returns wilti net income, total 


393 


41S 


4.153 


335.202 


6,960 

6 960 


Wtlh nofmal ta» suriai, and allemalive lax, (oiai 


381 


409 


3 869 


297.576 


VUiit) income laxed al normal tax and surlax rates. loial 


380 


406 


3B12 


285.889 


6 866 


20 715 820 


533 548 


4.163,981 


4,217 


7.725 


Under S5.000 


_ 


_ 


33 


218 


1415 


164 


I45I59 


16.530 


C) 


n 


S5.000 under SIO.OOO 


CI 


C) 


95 


344 


308 


235 


68.674 


29.86-1 


556 


312 


SlO.OOO under 515.000 


CI 


C) 


69 


161 


198 


36 


47 404 


29,507 


C) 


C) 


S15.000 under 320,000 


CI 


Cl 


97 


162 


275 


71 


37.675 


31,967 


179 


209 


S20.000 under 525.000 


CI 


Cl 


62 


155 


160 


238 


42615 


46679 


394 


308 


525,000 




- 


20 


121 


C) 


C) 


9.582 


1 1 ,007 


C) 


Cl 


526.000 under S30.000 


C) 


Cl 


58 


574 


102 


189 


19.954 


25,493 


C) 


Cl 


530,000 under 535000 


— 


— 


45 


345 


52 


196 


17.313 


27,821 


82 


57 


535,000 under 540,000 


CI 


C) 


40 


671 


179 


490 


11692 


21,147 


C) 


Cl 


540.000 under 545,000 


Cl 


Cl 


31 


437 


77 


194 


11.263 


21,321 


C) 


C) 


545.000 under 550,000 


CI 


Cl 


106 


409 


40 


140 


9.220 


20,400 


176 


194 


550,000 under 560,000 


CI 


C) 


no 


938 


80 


491 


14 478 


33,114 


55 


57 


560,000 under 570,000 


CI 


Cl 


185 


530 


144 


439 


10 972 


29 246 


95 


91 


570.000 under 580,000 ... . 


— 


— 


169 


416 


135 


666 


8.938 


27,599 


43 


55 


580,000 under 590,000 


Ct 




160 


1 036 


91 


328 


7216 


23,259 
19.401 


82 
Cl 


82 
C) 


590,000 under SlOOOOO 


CI 


Cl 


146 


515 


66 


293 


6.008 


5100.000 under 5150,000 


(•) 


Cl 


571 


2.457 


160 


1,183 


18.471 


70,471 


186 


272 


5150,000 under 5200 000 


C) 


Cl 


J66 


2900 


225 


6.025 


10.528 


46,653 


132 


133 


5200,000 under 5250,000 


C) 


Cl 


249 


2262 


140 


1.439 


7,016 


36 482 


124 


162 


5250,000 under 5500,000 


C) 


I'l 


564 


8 970 


432 


15.199 


14 087 


119.208 


310 


369 


5500,000 under 51 000 000 


34 


16 


290 


10 570 


450 


17.431 


7.324 


122 716 


223 


353 


51.000.000 under 55,000,000 


27 


25 


238 


23 439 


1022 


178.815 


5,869 


338,809 


357 


673 


55,000,000 under SlO.000.000 


11 


16 


33 


9 305 


320 


159.844 


790 


225.160 


112 


529 


510,000,000 under 525.000.000 


5 


7 


27 


20 648 


318 


386,809 


584 


385,825 


n7 


701 


525,000,000 under S50.000.000 


10 


32 


12 


5 910 


184 


462.739 


245 


432.591 


87 


583 


550,000,000 under 5100.000,000 


4 


10 


10 


21 481 


98 


683 198 


H7 


498 641 


46 


453 


5100,000.000 or more 


10 


213 


26 


170 875 


128 


18 798 740 


132 


1.472 970 


64 


1619 


Withoul income ia»ed al normal tax and surtax rates. 






















but wilh alteinaltve ta> on long-ietm capital gam- 


Cl 


Cl 


5; 


1168' 


94 


:i6,9':i'j 


389 


57,356 


12 


7C 


Wilhoul normal lax, surtax and alternative tax. total 


Cl 


Cl 


284 


3-626 


_ 


_ 


_ 


_ 






Witti additional lax lor tax preferences 


- 


— 


284 


37,626 


_- 


_ 


— 


_ 


_ 


_ 


Wilti only tax from recomputing pnor year investment 






















credit 






















With only tax from recomputing pnoi year work 






















incenlrve (WIN) credit 


Cl 


C) 


— 


— 


— 


— 


_ 


_ 


_ 


_ 


With lax IfOm recomputing pnor year mweslment and 






















work incentive IWIN) credits 


Cl 


i"i 


_ 


— 


_ 


_ 




_ 


_ 


_ 


Noniaxable 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Returns without net income, total 


45 


26 


419 


11.532 


- 


- 


10 


147 

147 


- 




Wim normal tax. surtax, and alternative lax .... 




Without normal tax. surtax, and alleinalive lax 






















With additional tax lor lax pteterences 


C) 


\'i 


419 


I' 532 


_ 


— 


_ 


_ 


_ 


_ 


With only la» from recompulmg prior year tnveslmenl 






















credit 


— 


— 


— 


— 


— 


_ 


_ 


_ 


_ 


_ 


With only tax from recomputing priot year wofh 






















incentive (WINl ciectil 


39 


4 


— 


— 


— 


— 


_ 


_ 


_ 


._ 


With lax from recomputing pnof year investment and 






















work incentive (WIN) credits 


4 


3 


— 


— 


— 


_ 


— 


-. 


_ 


_ 


Nontaxable 


- 


- 


- 


- 


- 


- 


- 


- 




- 


Sue of delicit 






















Under 55,000 


C) 


C) 


55 


112 


— 


_ 


— 


_ 


_ 


_ 


55.000 under 515,000 


C) 


C) 


21 


261 


— 


_ 


C) 


Cl 


_ 


__ 


515,000 under 525,000 


C) 


C) 


38 


530 


_ 


_ 




_ 


_ 


_ 


525,000 under 550.000 


C) 


Ci 


4S 


300 


— 


— 


C) 


Cl 


_ 


_ 


550,000 under 5100.000 


C) 


Cl 


47 


203 


- 


- 


C) 


Cl 


- 


- 


5100,000 under 5500.000 


20 


3 


137 


1.794 


_ 


_ 


Cl 


C) 


_ 




5500,000 under 51,000,000 


C) 


Cl 


25 


1 653 


- 


- 


Cl 


I'l 


_ 


_ 


51.000,000 under 510,000,000 


5 


3 


44 


id30: 


— 


_ 


5 


53 


_ 


_ 


510.000.000 or moie 


Cl 


Cl 




:'76 


■" 


~ 


" 


" 


- 


- 



Footnotes al end of table See text (or "Explanation ol Terms and Description o! the Sample anO Limitations oi the Dala 



108 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 12.— Income Subject to Tax: Number of Returns, Net Long-Term Capital Gain, Net Income, Income Subject to Tax, Income Tax, 
Foreign Tax, Investment, and Work Incentive (WIN) Credits, by Size of Income Taxed at Normal Tax and Surtax Rates, or Size of 

Deficit — Continued 





jAII ligures are 


eslimales based 


on samples— money amounls ate m ihousands 


jl dollars] 












Income tax after— 


Returns with regular lai 


Income and tan status and size 


Foreign tai, investment. 

and work incentive (WIN) 

credits 


Investment and work 
incentive (WIN) credits 


Number o( 
returns 


Net income 
or deficit 


Income taipd 

at normal 

lai and 

surta« 

rales 




Income lai 




and surtai rates. 0( sue or deficit 


Numtwr ol 
returns 


Amount 


Number of 
returns 


Amount 


Total 


Normal tax 
and surtai 


Tan from 
recomputing 

prior year 

investment 

credit 




(21) 


(22) 


(23) 


(24) 


(25) 


1261 


(271 


128) 


(291 


(30) 


Total returns o) active corporations, olfier than 


802.840 


41.126.423 


803.421 


61,879,242 


837,725 












Returns with net income, total . , 


787,412 


41.091.007 


787,993 


61.843,626 


837,701 


75.886.002 


73.212,377 


32.871,299 


32.76t.S06 


45.879 


With normal lax. suilax. and aiternai've ta' told' 
Wilh income laxed a\ noimal la* and suflax tales lolal 


Tib 105 
?85 ?23 


4' O'j 1.476 
40. /1 1.601 


786.666 
785.890 


61.804 :-^5 
61 427 421 


937 701 
837.700 


75,888,002 
75887.663 


?3,2I2,377 
73,212.377 


32,871,299 
32871,197 


32,761.606 
32.761.704 


45,879 
45.879 


Under S5,000 
S5.000 under SIOOOO 
S10.000 under 515,000 
S 15.000 under 320,000 
520.000 under 525.000 
525.00IJ 


261008 
112,439 
73.517 
55,608 

55.788 
11 700 


101.498 
174 359 
'92.908 

209 010 
269,700 
61 475 


261.243 

112,509 
73.531 
55.614 

55,792 
11.701 


101662 
174.594 
192 946 

209,081 
269.938 

61,701 


321,701 
121,978 

77 164 
57 276 

57.199 
11,714 


726,755 
998,532 
999.400 
1 043 897 
1 337,188 
303 885 


520,136 
829,312 
910.533 
969,791 
1,263 853 
292.650 


105,642 
189,695 
209 870 
229.525 
299,774 
67.475 


103.872 
167,882 
208,905 
229,387 
297,536 
66,999 


1.721 
1.508 

843 
1.026 
2.152 

403 


526.000 under 530.000 
530,000 under 535 000 
535.000 under SflO,000 
540,000 under 545,000 
S45 000 under 550,000 


25.154 
21 80B 
15,956 
14,186 
1 1 ,350 


169.071 
194.664 
179.277 
184.577 
170 132 


25.155 
21.817 
15.967 
14.199 
11.351 


169,260 

194,860 
179.767 
184,771 
170.272 


24,602 

20,458 
14.957 
13.297 
10.268 


711.391 
687,257 
560.674 
586 925 
507,863 


673,062 
654.786 
552.799 
556,279 
482.595 


175.292 
190.548 
178,082 
185.243 
165.595 


174.425 
189,410 
176,799 
184.469 
164.899 


599 
983 
651 
589 
559 


550,000 under 560,000 
560,000 under S/0,GOO 
570,000 under 580 000 
580,000 under 590,000 
590,000 under 5100 WO 


17,058 
12,760 
10,444 
8 487 
7 029 


314,746 
297,173 
289 384 
2B1 774 
259 720 


17 070 
12,766 
10.533 
8.486 
7 032 


315.237 
297.612 
290.050 
282,102 
260.013 


15.735 
11618 
9,426 
7.118 
6.280 


892,703 
761,365 
729.992 
627,001 
613,613 


853,248 
749571 
698.494 
600,102 
592,087 


309,456 
268,135 
277,036 
246.265 
245,369 


307.619 
287.177 
276,191 
245.301 
244.682 


955 
707 
630 
567 
419 


5100,000 under SISO.COO 
3150,000 under 5200,000 
5200.000 under 5250 GOO 
5250.000 under 3500,000 
3500,000 under 51.000 000 


20.722 
11.929 

7.614 
15.155 

7.622 


1 037.699 
877,329 

743 136 

2,359.460 

2 392.147 


20,728 

11.953 
7614 

15 182 
7 629 


1,038,882 

883.354 

744.575 

2.374.659 

2.409,578 


17.419 
to 100 

6.293 
12.201 

5 937 


2,189.480 
1,792.947 
1,431,683 
4 363,981 
4,262,172 


2 124.924 

1 736 480 
1,400,655 
4232,546 
4,086236 


917022 

775.390 

636186 

1,966,595 

1 ,933 644 


913.377 

771 376 

633.326 

1.956.459 

1,925.499 


1.939 
1.930 
1.135 
4,387 
2.539 


51,000,000 under 55,000 000 
SS.000.000 under 510 000 000 
510.000,000 under S?5,000 000 
525.000,000 under 350,000,000 
550.000,000 under 5100,000,000 
S100.000.000 or more 


6 082 
802 
599 
251 
118 
137 


5.496.685 
2.416 365 
3 876,414 
3,350.532 
3 087 060 
11.725.086 


6.103 
803 
599 
251 
120 
138 


5,675.700 
2,576.209 
4.263.223 
3813.271 
3.770. 27B 
30.523.826 


4.147 
413 
261 
83 
29 
26 


8 455,681 
2,915.816 
4 209,495 
2,903,030 
2,221,185 
29,013,752 


6,099,651 
2641.989 
4,005,084 
2812,961 
2039 692 
28 632,469 


3878.970 
1366.169 
1 929,445 
1.352,610 
987 180 
13 764 984 


3.862.516 

1,361,628 
1 920,884 
1,349,701 
978,959 
13 743 422 


6.546 
2736 
3.074 
2.619 
2.847 
2.027 


Withoul income taxed at normal lax and surtai rales, 
but with allernalive lax on long-lerm rapi'al gam' 


782 


339.875 


796 


376,874 


n 


CI 


- 


CI 


CI 


_ 


Wilhout normal tax surtax ar,d atlernative la- loial 
With additional ta» lor tax preferences 
With only lax Irom recompulmg prior year mvestmenl 
credil 


! 307 
284 

1 on 


39 531 
37.637 

1685 


1.307 
284 

1 Oil 


39.531 
37,637 

1.685 


- 


- 


= 


~ 


~ 


- 


With only lax Irorr* recorrpulmg pno' year W0'l< 

ificenlwe (Wir-J) .redil 
With [a-» Irom recompulinq ppuf year .nvc^imenl a-'fi 

wo-k incenl-ve IvVIN) '.ludils 
Nojilaiable 


i') 




1*) 
(■) 


1") 
O 


- 


- 


- 


- 


- 


_ 




15.428 


J5.416 


15.426 


35.416 


24 


-45.582 


2.533 


1.137 


1.137 




Wilh normal lax, suria>, and allernalive tax 
yjilhoul normal lax surtax and al'ernaii«e tax 

Wiiri addilional la« lor lax pres-^R'nces 

Wilti only tax Irom f^compuling pnor ^ear inveslmeni 
credit 


22 

dl'i 

!4,944 


Wl 
1 J 8i'^ 
20 581 


22 

4 I'd 

14 944 


991 
13.829 
20,581 


^■4 


-45 582 


2,533 


1 137 


1,137 


- 


Wilh only tax from recompulmg prior year worli 

incenlive (WIN) credit 
Wilh lax from recomputing pnor year investment and 

work incentive (WIN) credits 
Nontaxable 


39 
4 


n 


39 
4 


4 


2 


- 


- 


- 


- 


- 


Sue of deficit 

Under 55,000 
55,000 under 515.00^ 
515.000 under 525 000 
S25.000 under 3jU,uD0 
550,000 under 3100 000 


4 560 
3,52U 
1,415 
1 8i8 
1,405 


2.050 
1 507 
1.277 
1.915 
1 4iM 


4,550 

3.520 
1415 
1818 
1 405 


2.050 
1.507 
1,277 
1,916 
1.404 


5 

s 
(•) 
CI 
CI 


-7 
-34 
CI 
CI 
CI 


94 
b05 
CI 
CI 
CI 


32 
270 
CI 
CI 
CI 


32 
270 
CI 
CI 
CI 


- 


5100,000 under 5500,000 
S500.000 under S',000,000 
SI, 000.000 under SlGCOno.iO 
510 000.000 or more 


1.863 
30^ 
J 66 
89 


5417 
2b98 
11995 

7 232 


1.663 
302 

-lee 

B9 


5.417 
2.696 
11 895 
7^5? 


4 
CI 
CI 
CI 


-1338 
CI 
CI 
I'l 


239 
CI 
CI 
CI 


114 
CI 
CI 
CI 


CI 
CI 

CI 


-_ 



hootnoies at end 0\ Ut-'e Sftv. ?e«l ' 



I ihc Sarnpif anrj Li;nitalions <•> 



Corporation Returns/1974 



109 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 12.— Income Subject to Tax: Number of Returns, Net Long-Term Capital Gain, Net Income, Income Subject to Tax, Income Tax, 
Foreign Tax, Investment, and Work Incentive (WIN) Credits, by Size of Income Taxed at Normal Tax and Surtax Rates, or Size of 

Deficit— Continued 

[All ligures are estimates Dased on samples— money amounis are m IhousanOs pi dollars) 



Income and tai status and sue 

of income laied at normal tai 

and surtai rates, or sue ol deficil 



Total returns of active corporations, othtt 
than Forms 1I20S and 1120-DISC 



Returns witti net income, total 

Wil^ no'mal tax surtax and alternative 
lai. total 
Wilh income taxed al normal lax and 
surtai rales, lolal 

Under S5.000 
55,000 under 510,000 
$10,000 under $15,000 
515,000 under 520,000 
S20 000 under $25,000 
S25.0O0 

526,000 under 530,000 
$30,000 under S35000 
535,000 under 540 000 
$40,000 under 545,000 
545,000 under 550,000 

550,000 under 560 000 

$60,000 under 570,000 

570,000 under 580,000 

580,000 under 590 000 

590,000 under 5100,000 

5100,000 under 5150,000 
5150,000 under 5200,000 
S200 000 under S250 000 
5250,000 under 5500,000 

$500,000 under SVOOOOOO 

51,000,000 under $5,000,000 
55,000,000 under 510,000 000 
$10,000,000 under 525,000,000 
$25,000,000 under 550,000.000 
$50,000,000 under SIOOOOOOOO 
$100,000,000 or more 

Wiltiout income taxed al normal lax and 
Surtax rales, but with alternative taa 
on longlerm capital gam' 

Wiltioul normal lax sunax and 

allernatrve tax total 
Wrih additional lax lor tax preierences 
Wilti only tax tfom lecompulmg prior 

yeaf inveslmeni credit 
With only tax Irom recompulmg pnor 

year work incentive (WIN) credi! 
With tax Irorn recomputing pnor year 

investment and work incentive (WIN) 

credits 
NontaxaOie 

Returns without net income, total 
With normal tax, surtax, and alternative tai 

Without normal tax, surtai, and 

alternative tai 
With additional tax for lax preferences 
With only lax (rom recomputing prior 

year .nveslmeni credit 
With only lax Irom recomputing prio* 

year work incentive (WIN) credit 
With tai from recomputing pnor year 

investment and woik mcentive (WIN| 

credits 
Nontaxable 

Size of delicit 
Under 55.000 
55,000 under $15000 
$15,000 under S25 000 
525,000 under 550,000 
550.000 under 5100,000 

5100,000 under 5500,000 
5500 000 under Si ,000,000 
S1.000.000 under SIO.000,000 
510,000,000 or more 



Returns with regular tai — Continued 



Income lai— Continued 



Tax from 
recomputing 
prior year 
Morh incen- 
tive (WIN) 
credit 



Addiiiona! 
lax lor laj 
preferences 



63.491 
63.491 

63 491 
63,491 



1 B01 


896 


2 18A 


5055 


1703 


1 146 


5741 


11235 


5 598 


10,436 


9892 


93,471 


1795 


42 869 


5484 


101.310 


287 


66,036 


5 974 


209,757 


19 535 


11906 969 



12.472.165 
12.472,165 

124/2.165 
12 472 165 



Foolnoles at end of table See texl tor "Explanation ol Terms and Description ol the Sample and L 



1.?S8,S19 
1.288,373 



15 721 

29 176 
28 980 
31 109 
44 463 
9,682 

22919 
24,504 

17 3J8 

le 411 

16 3R1 

28 621 
24 32 
22B56 

18 729 
16236 

53483 

37 107 
28371 
86 050 
83.628 

171 592 
67,559 

119,603 
80 272 
76 713 

1 U 642 



Work 

Incentive 

(WIN) 

credit 



3.898 
3.898 



Total 

Income tat 

after 

credits 



19,107.654 
19,106.863 

19 106,863 
t9 106 761 

69,703 

159 973 
'80 660 
t% 136 
254 878 

57 723 

152 206 

165 952 

160 326 

166 652 
U9 022 

280 490 
263 31 
253 692 
22? 204 
228.908 

862 407 
733.106 

606,520 
1 868,99' 
1,839,413 

3 613,576 
t. 255,594 
t 708 197 
t 186,197 
700,603 
1 743 316 



Returns wilh alternative tai 



Number of 
returns 



33.825 
33,624 

33 824 

33,025 

978 

) ItO 

696 

723 



t 364 
1915 
1 34 
I 13' 



1.572 
1,273 
I 146 

1 370 
755 

3,309 
1,854 
1,321 

2 96) 
1,692 

1956 
390 
338 



76,454,916 
76,456.623 



42,914 

54 627 
49 265 
44.278 
70,979 
23 1 

?2,360 
115400 
82,613 
69,169 
76.916 

122,438 
117.657 

116.367 
167 994 
90,080 

491 376 

384,421 

349,070 

1,254 920 

1,393,138 

4865,376 

3,320,026 
6,001,997 
6 233,963 
7,311,603 
42 147,282 



Income subject (o tai 



Net long-term capital 
gain taxed at alterna- 
tive rates 



n 



5,222,122 
5.222.122 



38,320 
43482 
32 021 
26,959 
27,160 
6354 

30,763 
47,284 
25,707 
16 124 
16,243 

25,980 
25 176 
23,138 
40,878 
13.121 

59,126 
41,042 

37,494 
132,301 
105,446 

434676 

347,436 
387,088 
295,488 
560,471 
680,085 



Amount 

taied at 

25 percent 

rate 



|40) 






187.960 
167.960 



2,102 
4 556 
1,354 

11,826 
4.152 

9.383 
20 046 

10,751 
93.197 



Income 
taied at 
normal 
(ai and 
surtai 
rates 



65,530.330 
65.530,324 

65,530,324 

65,530,324 

2,220 
8,224 

10714 
12,173 
33 143 
12,025 

37,397 
60 543 
49,752 

47 945 
59,199 

85,305 
61.961 
85,207 
114,946 

7t,807 

403,961 

319474 

295.016 

1 045.572 

1,188,335 

4,161 820 
2.753,345 
5,382 726 

5,813,055 
6,365,253 
37,029,206 



(•) 



no 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 12.— Income Subject to Tax: Number of Returns, Net Long-Term Capital Gain, Net Income, Income Subject to Tax, Income Tax, 
Foreign Tax, Investment, and Work Incentive (WIN) Credits, by Size of Income Taxed at Normal Tax and Surtax Rates, or Size of 

Deficit — Continued 







|AII figures are 


eslimates baser] 


on sdfripit,s— money amounls a 


e m thousands o' dollars) 




















Returns with alternative lai 


—Continued 












income lax 






Work 


Total 


Long-lerm ca 
certain bind 


Dilal gam from 


Income and tai status and sue 






Tai Irom 

recomputing 

prior year 

investment 

credit 


Tai Irom 




ng contracts 


of income taied at normal tax 


Total 


Normal lai. 

sunai. and 

alternative 

tai 


recomputing 
prior year 

worh incen- 
tive (WIN) 
credit 


Additional 
tax lor tax 
preferences 


Foreign tax 
credit 


Investment 
credil 


incentive 
(WIN) 
credit 


income 

tai 

after 

credits 


and instal meni sales 


and surtai rates, or size of deficit 


Number of 

returns 


Amount 




(42) 


(431 


(44) 


(45) 


1461 


(47) 


(48) 


(49) 


(50) 


(511 


(52) 


Total returns of active corporatpons. ottier 
























than Forms I120Sand 1120-DISC 


33.162,029 


32.819.177 


108.481 


286 


234,085 


8.280,654 


2,932,865 


3,897 


21,944.613 


1.463 


227.382 


Returns with net income, total 


33,162.028 


32.819.176 


108.481 


286 


234,085 


e.2B0.6S4 


2,932,864 


3,897 


21,944.613 


1,463 


227.362 


With normal la>, suflax, and allernalive 




lax, total 


33 162.028 


32819,176 


108 481 


286 


234.065 


8.280 654 


2 932 864 


3.897 


21 944 513 


1.463 


227.382 


Wilh income taxed al normal ta> and 
























surtax rates. loiai 


32 727.830 


32399,001 


106 145 


283 


222 398 


8 243 655 


2 875 506 


3.827 


21504 840 


1436 


221362 


Under S5.000 


12.607 


12.108 


330 


_ 


(•) 


C) 


809 


_ 


11.795 


C) 


C) 


S5.000 under SI 0,000 


15.075 


14 977 


56 


— 


("1 


C) 


688 


C) 


14 386 


(*) 


C) 


S10.000 under S15.000 


12 775 


12665 


51 


— 


Cl 


C) 


527 




12 248 


C) 


C) 


SI 5.000 under S20,000 


11 732 


11 541 


121 


— 


{') 


C) 


656 


CI 


10 674 


C) 


C) 


S20.000 under 525,000 


17.151 


16,901 


179 


— 


(■) 


C) 


2.216 




14.622 


C) 


D 


S25.000 


6.273 


4753 


472 


- 


Cl 


C) 


1325 


C) 


3 752 


{•) 


C) 


526,000 under 530.000 


19 542 


18893 


349 


(■) 


300 


(■) 


2 574 


CI 


16 865 


C) 


Cl 


S30.000 under S35.000 


32.190 


31 787 


213 


— 


C) 


(•) 


3.317 


C) 


28 712 


95 


644 


S35.000 under 510,000 


22.926 


22 644 


243 


.- 


C) 


148 


3 809 


C) 


18,951 


C) 


Cl 


540,000 under 545.000 


20 855 


20495 


115 


— 


C) 


CI 


2,910 


(•) 


17.925 


C) 


C) 


545,000 under S50 000 


25271 


24,635 


361 


{■| 


275 


CI 


4019 


(*) 


21 tlO 


C) 


Cl 


550.000 under 560,000 


38.952 


38,511 


381 


CI 


60 


203 


4 493 


_ 


34,255 


108 


712 


560.000 under 570,000 


36.814 


38.221 


282 


— 


311 


CI 


4.919 


C) 


33,859 


31 


414 


570,000 under 580.000 


40.666 


40.121 


346 


— 


201 


CI 


4 743 


C) 


35,692 


34 


1,585 


580,000 under 590 000 


59.176 


58318 


221 


— 


639 


CI 


4 530 


C) 


54.570 


63 


720 


590.000 under SIOO.OOO 


34 088 


33723 


119 


(■) 


246 


C! 


3.165 


- 


30.812 


31 


213 


5100.000 under $150,000 


192.603 


190,380 


1 564 


(■) 


656 


287 


16 988 


36 


1 75.292 


101 


3,236 


5150.000 under 5200.000 


154.750 


153,556 


478 


(•) 


716 


970 


9 546 


C) 


144.223 


56 


705 


S200.000 under 5250,000 


145.033 


144 131 


342 


(■) 


559 


293 


6.111 


CI 


136.616 


32 


2,156 


5250 000 under $500,000 


527 631 


522 244 


2,158 


(') 


3,229 


3.964 


33.156 


40 


490.469 


94 


4.879 


S500.000 under 51,000,000 


599 003 


591265 


2,758 


(•) 


4 972 


6.995 


39 186 


86 


552.734 


56 


1,516 


51,000,000 under 55.000.000 


2,136.212 


2 115.097 


7.559 


9 


13.547 


85,344 


167.217 


342 


1,683.309 


114 


49.043 


55,000.000 under 510,000.000 


1 435.729 


1,423 004 


5,209 


6 


7.510 


116.975 


157 601 


382 


1.160.771 


33 


4 356 


510,000,000 under 525 000 000 


2.720.304 


2697,203 


7 933 


d 


15.164 


285.499 


266.222 


366 


2.168,217 


40 


9.414 


525.000.000 under 550.000,000 


2.893.635 


2876833 


11,350 


29 


5.623 


376.703 


352.319 


478 


2.164.335 


20 


20.360 


550,000,000 under 5100.000.000 


3,282 192 


3,252 323 


13,752 


10 


16.107 


473.441 


421.928 


346 


2.396.477 


20 


10751 


S100 000 000 ot more 


18.233 431 


18 032 675 


49 203 


213 


151340 


6891 771 


1.358.328 


1564 


9.961.768 


35 


93.197 


Wiltiout income taxed at normal ta> and 
























surtax rates, but with allernalive lai 
























on long-lerm capilal gam' 


434 198 


420 172 


2336 


(■) 


11.687 


36.999 


57 356 


70 


339 773 


27 


6.020 


Without normal lax surla« and 
























allernative lax. loial 


— 


— 


— 


— 


— 


— 


— 


— 


— 


_ 


_ 


With additional tax tor lax prelerences 


— 


— 


— 


— 


— 


— 


- 


— 


- 


— 


— 


With onlv la» Itom recompulmg prior 
























year investment credit 


— 


— 


— 


— 


— 


— 


— 


~ 


— 


— 


— 


With only tax from recomputing pnor 
























year work incentive (WIN) credit 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


With tax from recomputing prior year 
























investment and work mcenlive (WIN) 
























credits 
























Nont3«able 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Returns without net income, total 


(') 


I'l 


_ 


_ 


_ 


_ 


(•( 


_ 


_ 


_ 


_ 


With normal lax 5urla' and allernalive ta« 


(■) 


(■) 


_ 


_ 


_ 


_ 


C) 


_ 


_ 


_ 


_ 


Without normal la>. surtax and 
























allernalive ia« 
























With addiiionai la. lor la. 
























preferences 


— 


— 


— 


— 


— 


— 


— 


~ 


- 


— 


— 


With onlv la« 'fom recomputing pnof 
























year investmenl credit 
























Wilh only lax (rom recomputing pnof 
























year wo'k incentive (WIN) credit 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


With tax from recomputing prior year 
























inveslment and worl( incentive (WIN) 
credits 
Nonlavable 
























- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Size of delicit 
























Under S5.000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


55,000 under 515.000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


815,000 under S25.000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


525,000 under 550,000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


550,000 under 5100 000 


- 


- 


- 


- 


~ 


" 


~ 


— 


~ 


- 


- 


SIOO.OOO under S500.000 


- 


- 


- 


- 


~ 


- 


- 


- 


^ 


- 


- 


5500,000 under 51,000 000 
























Sl.000.000 under 510 000.000 


CI 


CI 


— 


— 


— 


— 


C) 


— 


— 


— 


— 


SI 0,000.000 Of more 


" 


_ 


















" 



(•) Estimate IS not shown separately because ot the small number ol sample relurns on which it was based However, the data are included m Ihe appropriate totals 

■Includes returns with income lated al allematiwe rales and a tew returns ol mutual savings banks, regulated investment companies or real estate investment trust not eligible lor alternative lax. but with capital gains taxed at 
alternative rates under special provisions ol the Internal Revenue Code 
NOTE Credits include foreign tax inveslment, and work incentive (WIN) credits See text lor Explanation ol Terms and Description ol Ihe Sample and Limitations ol the Data *" 



Corporation Returns/1974 



111 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 13.— Number of Returns, Selected Receipts, Net Income, Statutory Special Deductions, Income Subject to Tax, Income Tax, 
Credits, Tax Payments, Tax Due or Overpayment, Selected Tax Preference and Investment Credit Items, by Size of Income Tax After 

Credits 





[All figures are 


rrslimales based on sampli-s-money amounts a 


e in thousands ol tJollafSj 










Type o( felurn, sue of normal 


Number of 
returns 


Total 
receipts 


Net long-term 

capital gam 

reduced 

by nel 

shon-lerm 

capital loss 


Dividends 

received 

from domestic 

corporations 


Intragroup dividends 
qualilying lor— 


Nel income 
or delicit 


Statutory special deducbons 


tax, surtax, and allernaliv« 
lai atler credtia 


too percent 
deduction 

lloreign and 
domestic) 


Transitional 

deduction 

under section 

1564jb) 


Total 


Nel operating 
loss deduction 


Dividends 
received 
deduction 




111 


121 


131 


141 


(5) 


16) 


17) 


(•) 


(9) 


(10) 


Total Active Corporalion Returns Other Tlian Forms 






















11205 and 1120 DISC 






















Total 


1.626,334 


2.941.467.104 


7.740.064 


13.778.663 

12.856 031 


905.509 
797 624 


83.457 
81 410 


137.506.774 
160 552 680 


15.193.628 
14.526422 


5.439.290 

5.439290 


8,678.448 
8,024 945 


flelurns wjlh nel income, total 


1 OOfl 367 


2522.791.598 


6.934.351 


Wiin normal ia<, surtax, and a:ie'nalive lax tjelore 






















credils, lotal' 


871,525 


2.360.821.314 


5.691 050 


8.576.480 


310.646 


77.076 


152.346.625 


8.357.220 


1,874 167 


5.423.743 


Wiiri normal lax surtax and allernalive lax alter 






















credils, lolal 


776 17a 


2.210.094 190 


5 528 365 


7 460.255 


307.054 


76 749 


147 867 464 


6 898 106 


1500,708 


4 500.423 


Undei 56,000 


5M,9a6 


188.594 892 


245.751 


161289 


3918 


2 492 


4 980.292 


423 432 


303,000 


n9.see 


S6000 under S1000C 


16,205 


45.094.207 


49.815 


26 138 


n 


(■) 


1479 521 


72 112 


52 034 


19.445 


St 0,000 under 515,000 


35,652 


42812774 


61 477 


35 466 


6.259 


2 130 


1480.647 


66.037 


35,652 


29,673 


515,000 under 520,000 


22 464 


32 740 432 


66 091 


34 147 


(•) 


(■) 


1 194 096 


53.611 


26,294 


27 135 


520,000 under 525,000 


15 124 


28 349053 


49347 


25 299 


f) 


1*) 


1.016 227 


40.601 


20511 


20,002 


525,000 under S50000 


38 635 


88 281.386 


159 096 


87.788 


2292 


5 011 


3674.931 


138 769 


65 087 


70,121 


550,000 under 575 000 


17 335 


58.908 195 


91621 


71058 


5.179 


3 175 


2683.414 


93.573 


38 328 


50,345 


575,000 under 5100,000 


9847 


46.665.376 


93 404 


66.617 


18.694 


4646 


2 123.992 


87.655 


31,855 


54,331 


5100.000 under 5250,000 


19559 


143 299 478 


279.247 


244 611 


32.726 


10 363 


7 417 229 


358.247 


169,717 


176,567 


5250 000 under 5500,000 


6950 


135 693 710 


250 096 


201.741 


14455 


9 364 


5 967 829 


214 603 


104 328 


102,912 


S500 000 under 51,000,000 


3479 


136.599259 


252 026 


178 338 


10418 


5.119 


28 568.762 


250.333 


113,501 


105 246 


51000,000 under 510000,000 


3,246 


463 850 576 


1091.174 


1 313.327 


119 558 


28 920 


23.971 757 


997.211 


305,999 


612 873 


510,000,000 under SSOOOOOOO 


417 


411 361 511 


1 683 946 


1811800 


43.362 


3244 


28 509 489 


1.381 170 


226 819 


1 023 155 


550,000,000 under 5100,000,000 


46 


120.760 155 


365 453 


397 906 


34 984 


1274 


10622 287 


352.526 


2 825 


155 923 


5100 000,000 01 more 


29 


267.083.184 


787.819 


2.804.730 


8.842 




24.156.971 


2368.228 


2,758 


1,932,607 


Wimoul normal lax surtax and allernalive tax 






















alter ciedils 


95 351 


150.727.124 


362.685 


1.116.225 


3.592 


(■) 


4.479.161 


1.459112 


373459 


923,320 


Wiirioul normal tax. surtax and allernalive lax 






















before credits- 


136842 


161970.284 


1.043 301 


4.279.551 


486 978 


4.334 


8.206.255 


6.169.202 


3,565,123 


2,601.202 


Hetuins xvilhoul nel income 


617 967 


418 675 5^6 


805 713 


922632 


107 885 


2.047 


-23 046 106 


667 206 


- 


653,503 


Retu.ns With Additional Tax tor Tax Preferences 






















Total 


4,572 


426.89e,a2a 


2.205.521 


6.541.170 


69.847 


CI 


25.601,005 


7.145,736 


1,014,028 


5.337.406 


Returns xvilti nel income lolai 


4,153 


3%.398 982 


2164 503 


6.479.929 


69 841 


n 


26.187.920 


7110,539 


1 D14 028 


5 303,111 


Wim normal lax. surtax and allernalive tax before credits 


3,869 


334.063.837 


1991 053 


4.409 560 


30 315 


(•) 


23 945521 


4,794,222 


^51 637 


3 551,978 


Wilhoul normal tax surtax, and allernalive lax 






















belore credits 


264 


62 335 145 


173 450 


2.070369 


(') 


1*) 


2.242399 


2,316317 


562,391 


1.751,133 


Returns wilhoul net income 


419 


30 497.846 


41.018 


61 241 


fl 


- 


-586 915 


35 197 


- 


34.295 




In 


ome subject 10 


ai 


Income lax 


Foreign tax credit 


Type of return, sue of normal 


Net long-Iern 
taxed at alte 


capital 9ain 
rnative rales 


Income taxed 




Normal lax. 


Tax from 


Tax from 














at normal tax 




surtax, and 


recomputing 


recomputing 


Additional 


Nufnb^r of 




lax, surtax, and allernative 








tax after credits 


Total 


Amount 
taxed at 


and surtax 
rates 


Total 


alternative 
lax 


pnor year 
■nveslmeni 


prior year 
work incentive 


lax for (ax 
preferences 


returns 


Amount 




25 percent 
rate 




credit 


(WIN) credit 










fill 


(121 


1131 


114) 


115) 


1161 


{171 


(18) 


119) 


(201 


Total Active Corporation Returns Other Than Forms 






















1120S and lt20-DISC 






















Total 


5,222,122 


187.960 


138.745.240 


66.108 421 


65.562.120 


179.121 


446 


346.734 


6,%0 

6 960 


20.752.819 

20.752,819 


Returns Willi net income lolal 


5222,122 


187 960 


138 742 701 


66 072 858 


65 580.982 


156.256 


418 


335202 


tWiih normal lax, surtax, and allernalive lax belore 






















credils, lolal' 


5,222 122 


187.960 


136 742 701 


66 033 327 


65 580 982 


154 360 


409 


297576 


6960 


20.752.619 


Willi normal lax, surtax, and allemalnie lax alter 






















credits, lolal 


4 958,652 


181 998 


135 985 435 


64 693.853 


64.306.696 


146 059 


370 


240 728 


6,257 


19,599,6?5 


Under 56000 


11677 


1*1 


4 525 196 


1 .032.369 


1.026.613 


5 059 




486 


2094 


10 954 


56.000 under 510,000 


19,760 


600 


1 387 666 


400.719 


398.639 


1 769 




306 


125 


4,769 


510000 under 515,000 


43,023 


1.265 


1.371 541 


465.577 


463.369 


1.679 




529 


184 


925 


516000 under S20000 


49,362 


1 169 


1092.688 


415.057 


412.555 


1.339 




1.160 


262 


3.679 


520 000 under 525 000 


37 766 


707 


936 328 


373224 


370.880 


1 763 




581 


71 


10,106 


525,000 under 550000 


110 939 


8.748 


3 430074 


1 457.434 


1.450 454 


3.677 




3.10O 


375 


10910 


550,000 under 575,000 


80.896 


3.556 


2.510.838 


1.130.092 


1.125.026 


2.272 




2789 


188 


6,096 


575,000 under 5100 000 


55222 


7.946 


1.980.662 


915.388 


908.268 


2.887 




4217 


177 


15.489 


5100,000 under 5250,000 


226.247 


8.099 


6.830.697 


3 246.550 


3.227.084 


7.666 


23 


11.577 


515 


73 457 


5250,000 under 5500,000 


214 077 


4 663 


5.558.292 


2708 831 


2 689.842 


7487 


9 


11.493 


426 


159.038 


5500 000 under 51,000 000 


230.712 


5277 


28.083.030 


13.548 839 


13527 495 


5983 


12 


15.349 


432 


10.957 941 


51,000,000 under 510.000,000 


1041.893 


27.146 


21.911.174 


10.8%.O42 


10.808.536 


35210 


44 


52.252 


1,032 


1,033.897 


510 000.000 under 550.000.000 


1.683.946 


65 126 


25454.236 


12 838 446 


12717.344 


32.627 


49 


88426 


308 


2 954 134 


550 000 000 under 5100 000 000 


365.453 


29 357 


9904 310 


4 897 378 


4 861 940 


7345 


(•) 


28 092 


40 


1 ,d02 260 


SteOOOOOOO or mote 


787.819 


18 138 


21O06~03 


to 367 907 


10 318.449 


28896 


(•) 


20.369 


26 


2 953 620 


Wilhoul normal lax. surtax and allernalive lax 






















alter credits 


263 270 


5 962 


2 757 266 


1.339.474 


1.274.286 


8.301 


(■) 


56.848 


703 


1 153 144 


Wiinoul normal lax. surtax and allernalive tax 






















before credits- 


- 


- 


- 


39.531 


- 


1.896 


1 ) 


37.626 


- 


- 


Returns without net income 


n 


- 


2.539 


35.563 


1.138 


22.865 


28 


11.532 


- 


- 


Returns With Additional Tax lor Tax Preferences 






















Total 


1.960.832 


58.573 


17,224.318 


9.190.469 


S.829.538 


14.170 


!•) 


346.734 


185 


5-395.593 


Returns with nel income lolal 


1 960832 


58.573 


17.224.318 


9 1 76 640 


a 829 538 


11.894 


I'l 


335.202 


185 


5 395,593 


With normal lax, surtax and allernalive lax belore credits 


1.960 832 


58 573 


17.224.318 


9 136 803 


8 629 538 


1 1 .683 


I'l 


297 576 


185 


5.395.593 


Without normal tax surtax and alternative tax 






















before credits 


- 


- 


- 


37.837 


- 


l\\ 


- 


37.626 


- 


- 


Returns without nel income 


- 


- 


- 


13.829 


- 


2 276 


("1 


11.532 


- 


- 



Foolnoies al end ot table See lenl lor "Explanation ot Terms' and Descnplion oi ifie Sample and Limitations ot the Oaia 



112 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 13.— Number of Returns, Selected Receipts, Net Income, Statutory Special Deductions, Income Subject to Tax, Income Tax, 
Credits, Tax Payments, Tax Due or Overpayment, Selected Tax Preference and Investment Credit Items, by Size of Income Tax After 

Credits— Continued 







(All figures are 


eslimales based 


on samples— money amounis are in ihousands o( dollars) 












Investment credit 


Work incentive {WIN) credit 


Normal lai, 

surlai, and 

alternative 

tax after 

credits 


Total income 
lax after 
credits 


Taipa^ments 




Number of 
returns 


Amounf 


Number ol 
returns 


Amount 


Total 

net 

taxpaymenls 


Estimated tai paymenls 


lax. surtax, and alternative 
tax alter credits 


Total net estimated 
tax paymenls 


1973 overpayments 
claimed as a credit 




Number of 
relurns 


Amount 


Number of 
returns 


Amount 




(21) 


1221 


(231 


(241 


125) 


1261 


1271 


1261 


(291 


(301 


131) 


Total Active Corporalion Returns Other 
Than Forms 1120S and 1120-DISC 
























Tolai 


5:1 J, 94 7 


Jr21 38") 


4,229 


7795 


40 600 122 


41 126423 


36 128 198 


481 744 


27 906 050 


102 220 


1290 295 


Relurns wilh net income, loial 


533 93? 


i221 237 


4,229 


7 795 


40 599 131 


41091007 


37 885 212 


431 912 


27 693 369 


85 625 


1201 175 


Wilh normal lax, surtax, and altefnalive 
lai before credits, lolal' 


533.937 


J 221,237 


4,229 


7.795 


40 599 131 


41 051 476 


37 827 932 


428 467 


27 674 795 


84 139 


1 194 299 


With normal lax, surtax, and 

allGrnalivo lax altei crodits lolal 
Under 56,000 
56,000 under 51 0,000 
510.000 under S15.000 
$15,000 under 520,000 
520,000 under 525,000 


439 000 
262 152 
34,701 
25,095 
16 578 
12 236 


i 100^140 
135,999 
45 366 
41469 
30717 
26 297 


3,979 
1505 
158 
292 
88 
76 


7.450 
1019 
139 
225 
104 
144 


40 599 131 
878.841 
346.365 
420 750 
377 855 
332 333 


40 986.286 
884.397 
350 445 
422.958 
380.357 
334.677 


37,654.317 
569,665 
259,611 
325.930 
279 880 
247 284 


402.810 
216.781 
34.569 
28.540 
18 863 
12 789 


27 572.077 
488 092 
227.598 
282 792 
247 170 
221 491 


77.640 
36 506 
6 747 
5749 
3 920 
2671 


1 171.653 
57 635 
24 356 
27.231 
20 764 
16631 


S25.000 under 550,000 
550,000 under 575,000 
575,000 under 5100,000 
SIOO.OOO under 5250,000 
S250.000 under 5500,000 


32 540 
15.278 

8,668 
18,076 

6.646 


88,042 
57,880 
45344 
150 500 
128,773 


235 
153 
124 
409 
202 


241 
136 
141 
530 
310 


135126T 
1058 916 
847294 
3002 597 
2401 721 


1,358,241 
1 063960 
854.414 
3022.063 
2420 710 


1 076,474 
626 991 
664.646 

2 390 427 
1966164 


34 498 
15912 

8 999 
18.268 

6617 


949417 

731077 

563.758 

2.049892 

1.631 765 


7043 
3.497 
1842 
4.046 
1,516 


57 698 
46 258 
32.153 
107.987 
69 541 


S500.000 under 51.000.000 
Sl.000.000 under 510,000,000 
SIO.000,000 under 550 000,000 
550,000 000 under 5100,000,000 
5100.000,000 or more 


3.359 

3,181 

415 

46 

29 


148 884 
938,666 
1 155 803 
288.642 
816,058 


184 
368 
144 
23 
18 


362 
1,626 
870 
236 

1,167 


2420.308 
6.834.147 
8.606.537 
3.170.802 
6.547.404 


2 441.652 
8.921.653 
8727.639 
3.206.240 
6 596.862 


2061 255 
8 269 432 
8 758.210 
3224466 
6733682 


3 336 

3.133 

410 

46 

29 


1.668 365 
6.098.518 
5.922.059 
2.035.637 
4.434.446 


852 

1.019 

193 

25 

14 


72,291 
272.500 
226 538 
45.285 
94 783 


Without normal ta<, suriax, and 
allernal've alter la. crediis 


94,937 


120797 


250 


345 


_ 


65.168 


173615 


25 657 


102718 


6499 


22646 


Wilhout no'mal lax surta«, and 
allernative la< before credils- 


_ 


- 


- 




- 


39 531 


57 280 


3 445 


18 574 


1466 


6.876 


Relofns wilhout net mcom.j 


10 


147 


- 


- 


991 


35.416 


242 986 


49632 


212681 


16.595 


89.120 


























Tolal . 


1 54.' 


644,421 


75 


411-1 


2789.120 


3.150.051 


3.229.048 


3.534 


1.621.525 


735 


46.048 


Relurns wilfi nel income, total 


3.542 


644,421 


75 


404 


2.789.120 


3,136,222 


3 206 714 


3.368 


1 608 439 


675 


43 409 


With normal tax, suria*. and allernative 
lax before credits 


3.542 


644,421 


75 


404 


2.789.120 


3096 385 


3 169 294 


3327 


1 604 104 


661 


43272 


Wilhoul normal ta«, sunax, and 
atlernative ia» belore credits 




- 


- 


- 


- 


37 837 


37.420 


41 


4.335 


14 


137 


Relutns without net income 




- 


- 


- 


- 


13 829 


22 334 


166 


13 086 


60 


4639 











Taipayment 


—Continued 








Tax due at 
lime of fifing 






Estimated tax paymenls— Continued 


Credit tor 

tan on special 

tuets. non. 

highway 

gasotine, and 

lubricating 

oil 


Credit for 
tax paid by 

regulated 
investment 
companies 


Payments with 
applications lor— 






1974 estimated 


tax paymenls 


Less: Refund ol 
estimated tax payments 


I«i 




Number ol 
returns 


Amount 


Number ol 
returns 


Amount 


First 

extension 

ol lilmg lime 


Second 

extension 

of filing time 


overpayment 




(321 


(33) 


(34) 


(35) 


(36) 


(37) 


(36) 


(39) 


(40) 


(41) 


Total Active Corporation Returns Ottier Than Forms 
1120S and 1120-OlSC 






















Tolal 


439 146 


27 944 938 


10,219 


i 329 425 


36.602 


1 563 


6.272598 


3.911.365 


5.719.966 


2,737.698 


Returns with net income. lolal 
With normal la«. surtax, and alternalive tax before 


398.022 
395.877 


27.449.132 
27.400.058 


5.816 
5.669 


957.111 
919749 


31,661 
30095 


1.418 
1.335 


6.252850 
6.231.694 


3905.914 
3 890.013 


5706.809 
5. '02.242 


2,51 7.620 
2,495,507 


Wilh normal tax, suMax. and allernalive tax alter 
credits, tolal 
Under S6,000 
56,000 under St 0,000 
SIO.OOO under S15000 
515,000 under 520,000 
520,000 under 525.000 


373.858 
196.375 
32.396 
26 662 
17 902 
12.055 


27.264.847 
454 252 
214647 
271 119 
239.224 
212.700 


4.953 
1.267 
592 
445 
306 
209 


864.499 
24.318 
11.360 
15.241 
12.818 
7.927 


26,427 
615 
758 
344 
183 
254 


1.332 
30 
(■) 
(■) 
CI 
C) 


6.190.022 
75,239 
28,043 
38.228 
29.226 
22.306 


3.862.459 
5.489 
3.140 
4.561 
3.061 
3,215 


5.696.538 
494.040 
164.508 
172.048 
155.303 
127.882 


2.384,947 
195,409 
73,549 
74.637 
54.294 
39.927 


525.000 under 550.000 
550.000 under 575000 
S75.000 under S100000 
SIOO.OOO under 5250.000 
5250.000 under 5500.000 


32 992 
15359 

8758 
17,,^16 

6 482 


929.635 

712.023 

571.106 

2.028.432 

1.638.943 


640 
291 
188 
466 
185 


38.035 
27.182 
19.530 
86,467 
76,674 


569 

738 

857 

1.500 

1,489 


C) 
C) 
C) 

271 
C) 


111.886 
82.420 
66.577 
279.015 
260.253 


14,588 
12,707 
13.194 
59,749 
72,594 


437.912 
323 937 
256.028 
820.524 
588.365 


155.471 
86.145 
65.682 
186.852 
133.246 


S500.000 under 51.000 000 
51.000000 under 510.000.000 
510.000000 under S50000.000 
550.000.000 under 5100 000,000 
5100,000000 or more 
Wilhout normal tax suMax and alternalive lax 


3,285 

3.093 
408 
46 
29 

22019 


1 670.462 
6,105.689 
5.844.634 
2.015.417 
4.356.364 

135.211 


147 
163 

3 

716 


74.381 
279.683 
149 118 

41.765 
55 250 


1095 
7,190 
8.501 
r 1.550 
2.584 

1.668 


C) 
177 
12 

3 


293.674 
1.424 448 
1.565.316 

654.723 
1 258.668 

41 672 


98,000 
739,099 

1,262,322 
532,556 

1038 184 

27 554 


514.935 
1,181,630 

351,676 
75,609 
31941 

5.704 


134.312 
529.262 
393,165 
94.032 
168.964 

110 560 


Wilhout normal tax suriax and alternalive lax 
belore credits' 


2 145 


49 074 


147 


37362 


1 566 


CI 


21 156 


15901 


4567 


22.113 


Return without nel income 


41.124 


4M' H06 


4 403 


372.314 


4 941 


C) 


19748 


5.451 


13.157 


220078 


Returns With Additional Tax for Tax Preferences 






















Tolal 


3,450 


1.636.426 


187 


62.933 


5.803 


C) 


862 000 


739.714 


131654 


210,672 


Returns with net income, lolal 
With normal lax. surtax, and allernalive lax belore credits 
Without normal tax surtax, and allernative lax 
belore credits 


3,281 
3.248 

33 


1.613.869 
1,606,497 

5,372 


136 
134 

CI 


48.819 
47.645 

(■) 


5413 
4.806 

607 


C) 
CI 


856414 
83B616 

17.796 


736.442 
721 760 

14682 


127.417 
124 021 

3.396 


197.764 
194.770 

2.994 


Returns wilhoul nel income 


169 


22 557 


51 


14 1 14 


390 




5566 


3272 


4437 


12.908 



Foolnofes al end of table See Te.l for Explanation ol Terms' and Description ol the Sample and Limitations of the Data 



Corporation Returns/1974 



113 



RETURNS OF ACTIVE CORPORATIONS OTHER THAN FORMS 1120S AND 1120-DISC 

Table 13.— Number of Returns, Selected Receipts, Net Income, Statutory Special Deductions, Income Subject to Tax, Income Tax, 
Credits, Taxpayments, Tax Due or Overpayment, Selected Tax Preference and Investment Credit Items, by Size of Income Tax After 

Credits— Continued 





[All figures are estimates basec 


on samples-money amounts are in ttiousant's of dollars! 












Tax preference items 


Investment credit Items 


Typ« of return size ot normal 

tai. surtaii. and alternative 

tai after credits 


Total Items ol tax preference 




Deferred 
additional 
tax for tax 
preferences 


Additional 
tax tor tax 
preferences 

deferred 


Total cost of 

property used 

tor investment 

credit 


Investment 
oualifled 
for credit 


Tenfallve 

Investment 

credit 


credit 
carryover 




Before 

exclusion and 

income fax 

used as an 


After 

exclusion and 

Income tax 

used as art 


Tentative 
additional 
lax for lax 
preferences 


Unused 

Investment 

credit 




offset 


offset 






years 














(421 


1431 


1441 


145) 


1461 


|47| 


(481 


(491 


(501 


151) 


Total Active Corporation aetoms Other Trian Forms 
11205 and 1120-OISC 






















Tola! 


10185217 


3 547 762 


354 643 


22399 


t4 498 


96 620 019 


86 572,770 


5,365,919 


3,519,323 


4,663,709 


Returns with net income, total 
W(tn noimal las. surtax, and alteinative tai belore 


9693 232 


3,234,466 


323 342 


2 556 


14 409 


60 724 965 


72 392 453 


4 516,411 


2,523,443 


2,816 469 


credits total' 
Wiftt normal Ian, surtax, and alleinalne lax after 


9S96 712 


2866725 


286 593 


n 


11 101 


7 7 351392 


69 393 540 


4 322 739 


1,709617 


1,810,971 


credits, total 
Under 56,000 
$6,000 under StOOOO 
SfO.OOO under 515,000 
515000 under 520,000 
520,000 under 525,000 


8 678,652 
38 824 
25 575 
32,239 
47 856 
33612 


2302,181 
6 079 
3,338 
4 567 
11,390 
5,876 


230,142 
576 
318 
44B 
1 137 
581 


(•) 
(■) 

CI 


10704 

CI 

|-| 

C) 

CI 

CI 


71,906 722 
2642146 
812719 
727 130 
522 424 
455 140 


64 725 871 
1922 381 
643,727 
579,410 
411,723 
363,396 


4,000,037 
117.249 
43,935 
39,663 
28,503 
25,292 


1.412,713 
32,748 
10,431 
10,289 
7,617 
6,310 


1,312,241 
13,983 
6997 
8,482 
5,401 
3,301 




143 386 
117,367 
124,212 
396715 
365,001 


28 759 
24,329 
42,168 
111,534 
104,716 


2,881 
2435 
4213 
11,148 
10,463 


i') 


219 
CI 
CI 
CI 
1,034 


1 548 070 
1 081,190 
1 084 637 
3,479 643 
3,753779 


1,249,409 

864,065 

914,305 

2,944,298 

3 036 862 


86.446 
60.431 
61.753 
189.512 
209.287 


19,370 
10.092 
22.073 
66.155 
42.272 


17,757 
12.640 
38.478 
105161 
122.784 


550000 under 575,000 
575.000 under 5100,000 
5100,000 under 5250000 
5250,000 under 5500,000 


5500 000 under 51 000 000 


397 880 
1,541,603 
2,537,412 

894,976 
1,981,992 


147,612 
464,643 
862,356 
260,918 
203.694 


14,761 
46,484 
86,236 
28,092 
20 369 


I 


CI 
5,768 

n 


2,740,245 

17 509,741 
15,875 317 
3 627 062 
16,047 479 


2 440,060 
15 877,954 
14 840 658 

3 371 302 
15,266 301 


163.486 
979.241 
967,590 
229,203 
798.446 


41.961 
406.692 
659.654 
59.437 
17.612 


56.556 
447,263 
471,440 

CI 


51 000000 under 510000000 . . ... 


SIO.000,000 under 550,000,000 

550,000,000 under 5100 000 000 
5100,000,000 01 more 
Wimout noimal ia> sunax and aiteinative tax 


after credits 

Witnoui normal lax, surtax and alternative tax 


620,060 


564 544 


56451 


- 


CI 


5,444,670 


4,667 669 


322.702 


296,904 


498,730 




394 520 


367 741 


36 749 


2 438 




3,373,573 
15,395 054 


2,998,913 
14 180,317 


193.672 
849.508 


813,826 
995,860 


1,007,498 
1,845,240 


Returns without net iiKome 


491,985 


313 296 


31301 


19,843 


CI 


Returns WlHi Addlltonal Tax for Tax Preferences 






















Total 


6 268 727 


3 364,781 


336,370 


4,126 


14 496 


12311 251 


11,528,086 


769,941 


1,072,584 


1,198,072 


Returns wilf> nol income Iota! 
Willi normal lax, surtax, and alternative tax tjetore credits 
Without normal tax, surtax and allernalive tax 


6 086 211 
5726,717 


3215 117 
2,665,558 


321 425 
266,475 


f) 


14 409 
11,101 


10 808 650 
9,793865 


10,243459 
9,258,851 


693,676 
639,764 


1047,132 
870,643 


1,096,355 
865.954 


tietore credits 


359494 


349,559 


34,950 


CI 


3,308 


1,014,785 


984,608 


53,912 


176.469 


230.401 


Returns without net income 


182,516 


149 664 


14,945 


3487 


CI 


1 502 601 


1284,627 


76,265 


25.452 


101.717 



(■) Estimale is not shown separately because of the small number ol sample reiurns on whicn it was based However, the data are included m the appfOprtale totals 
' Encludes fOlurns wilh Oftly lax Irom recompuling prior year inveslmenlcredil.tax Irom recomputing prior year work incenlivc (WIN) credit and/oi addihonal lax lor tax preferences. 
-■ Includes rolurns wilh only lax from recompuling prior year investment credit, lax from recompuling pnor year work mcenlive (WIN) credil and'or additional tax lor lax prelerences 
NOTE Credils include loreign lax, inveslmenl, and work incentive (WIN( credits See texl lor Explanation ot Terms and Descnplion o) Ihe Sample and Limilations ol Ihe Daia * 



114 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 14.— Taxpayments: Number of Returns, Net Income, Special Deductions, Income Tax, Credits, Taxpayments, Tax Due or 
Overpayment, by Taxpayment Status, by Size of Total Tax After Credits 





[All ligures 


are eslimati;s based on samp 


es—money amounis are m itiousands of dollar^! 














Total receipts 






Statutory special deductions 


Income sub|ect to tax 












Deduction 








Type ot returns, size o' 
lotal tax alter credits 


Total 

number of 

returns 


Returns 

with and 

without 

net income 


Returns 
with 


Nel 

Income 


Delicit 


Net 
operating 

loss 
deduction 


Dividends 
received 


for 

dividends 

paid 


Western 

Hemisphere 

Trade 


Total 


Net long- 
term capital 
gain taxed 






nel income 






deduction 


on certain 


Corporation 




at alterna- 


















pulilic utility 


deduction 




tive rates 


















stock 










HI 


121 


(31 


|4| 


151 


(61 


(71 


181 


|9| 


HOI 


(111 


Total active corporation returns 


1.965.894 


3.089.701,363 


2.646,541.904 


171.166.224 


25.168,416 


5,440,298 
5439,290 


8,678,454 
8 678 448 


34.475 


1.041.415 
1.041.415 


143,982,513 
143.967.362 


5.236.421 
5.222.122 


Returns other than Forms 1120S and 1120-DISC lotat 


1626,334 


2,941,467,104 


2.522.791.598 


160.552,880 


23 046 106 


34 475 


fleturns with tai due at time o( tiling, total 


633 843 


1.048,661 361 


967.437.635 


52.907.148 


2.752.859 


1,139,560 


3 224 572 


9569 


83.711 


46.925.297 


1.627.915 


tfl/ith total lax after credits total 


633,815 


1,048,655,444 


967.435 322 


52.906,695 


2.751 351 


1 139 437 


3 224 242 


9.569 


63 711 


48.925.297 


1,627,915 


Undei S6 000 


472603 


165,675928 


138.716.729 


4 102 964 


1308 318 


327 391 


388 556 




C) 


3569.030 


6.795 


56,000 under S10 000 


36499 


35418,543 


31,265.172 


1 142 229 


176 371 


55831 


2' 535 


CI 


Cl 


1.061.393 


13.236 


510,000 under 515,000 


25 701 


29,460,565 


26,140 641 


1 064,338 


141.355 


31,690 


19671 




Cl 


1 014,356 


30.033 


515.000 under 520,000 


16,766 


22,068,282 


19,952406 


874,907 


103 552 


22,373 


17,936 


_ 




838 397 


42.682 


520,000 under 525,000 


11 230 


16,485,973 


17,060,255 


738,051 


39.194 


18,272 


17610 


_ 


Cl 


703 596 


26.812 


525000 under 550,000 


27,861 


63,364,793 


55,748,064 


2 659,791 


82.015 


83.592 


58,958 


CI 


Cl 


2,537,682 


67.178 


550,000 under 575,000 


12823 


46,141,701 


37,735,975 


1965 970 


411.174 


47856 


126,543 


CI 


C) 


1878 004 


58.730 


575,000 under 5100,000 


7094 


30,866 153 


26.909 084 


1,531 123 


CI 


38,366 


86 668 


[') 


I'l 


1 437,897 


32.810 


5100,000 under 5250000 


14,068 


95,157,317 


87 567,662 


5,190190 


131999 


91,980 


182 425 


CI 


4623 


4971408 


170.551 


5250000 under 5500,000 


4 899 


59 339 913 


58,667 135 


3 864 421 


I't 


58,033 


45,062 


C) 


2547 


3,759,211 


112.192 


5500,000 under 51,000,000 


2.275 


49,801,551 


49,801 551 


3 690 738 


— 


110547 


89,108 


CI 


5,256 


3,498,658 


108.441 


51,000,000 under 510.000.000 


1846 


209,131 180 


194,327 103 


11,572,256 


■ 253,804 


155 541 


292859 


1.631 


40,225 


11,075,212 


472.260 


SIO.OOOOOO under 550,000,000 


129 


137 103 205 


137,103,205 


7,755,308 


_ 


95153 


1 794 471 


lit 


18.509 


5,919,260 


386.945 


550,000,000 under 5100,000000 


14 


34,204,486 


34,204,486 


2,844.729 


— 


1 469 


33,257 


- 


5351 


2,604,653 


50-227 


5100,000000 or more 


7 


52 235 854 


52 235,854 


3,909,660 


— 


1343 


49,523 


— 


2,252 


3,856 540 


29-023 


Wittiout total Ian alter credits, total 


(*1 


fl 


f) 


(■) 


CI 


C) 


CI 


- 








Witti net income 


1") 


1"1 


I'l 


CI 


— 


C) 


O 


_ 


_ 


_ 


_ 


Without net income 


(•) 


fl 


- 


- 


CI 


- 


- 


- 


- 


- 


- 


Returns with overpayment or with equal tax and 
























payments, total 


254,289 


1,623 263 644 


1,463 672,892 


102,006 331 


5,551,524 


1,819636 


4,986978 


24.518 


949966 


94 528,144 


3,590,610 


With total la« aller credits total 


169,025 


1 494 053 398 


1,415,377686 


tot 051 135 


2,141 271 


1,250,793 


4,701,249 


23 759 


944 945 


94 281,089 


3.586,123 


Under 56,000 


106,930 


118272281 


82 085,545 


1,373,026 


976,132 


216,761 


177,209 


CI 


fl 


1,058 352 


6.931 


=6,000 under 510,000 


12,700 


24 546,993 


18,332.775 


415639 


198,988 


4,649 


26,323 


I'l 


Cl 


398 337 


8.414 


510,000 under 515,000 


10,240 


22029,653 


18,905,724 


462912 


54,979 


28,052 


20,167 


CI 


Cl 


417382 


11.773 


315,000 under 520,000 


5,855 


16 067,172 


13,254,245 


330,529 


143,740 


13523 


1 7,964 


CI 


Cl 


302 962 


6.599 


520,000 under 525,000 


3953 


15,003316 


11,901,586 


285,098 


46,043 


8 688 


7,104 


c 




272 488 


10.002 


525.000 under 550,000 


11,105 


48 352,700 


36105,121 


1,080,306 


370,017 


23 427 


33574 


Cl 


Cl 


1030 170 


30.403 


550,000 under 575,000 


4,659 


28,770 055 


24468,447 


816,411 


C) 


27 053 


67,017 


r\' 


Cl 


756,363 


23.667 


575,000 under 5100.000 


2,782 


20,293 875 


18 739,304 


635.373 


CI 


11299 


19,270 




C) 


605 044 


19,439 


5100,000 under 5250,000 


5682 


67,206,122 


65,547,930 


2,440.137 


148,640 


164,872 


86,456 


Cl 


Cl 


2.178.218 


76,724 


5250,000 under 5500 000 


2096 


51260 150 


47 777 076 


1.861.290 


CI 


74 101 


42 501 


CI 


3,281 


1739.917 


65.213 


5500.000 under 51,000,000 


1 237 


91 390 707 


89 047,984 


25177216 


34 241 


98,799 


67 363 


1') 


60 998 


24 947.290 


132.013 


51,000,000 under 510 000 000 


1,435 


325 879,772 


324 211,347 


13.565138 


25316 


384.263 


408,043 


7660 


28.714 


12.730.959 


769.260 


510,000,000 under 550 000 000 


293 


354 053 775 


354,053 775 


23,646 430 


— 


195 355 


1,703,412 


5 587 


210397 


21 530.240 


1.323,684 


550,000,000 under 5100000,000 


36 


96 079 497 


96 079 497 


8,714,317 


~ 


1,536 


141,762 


362 


195.276 


8.375.385 


343.205 


5100,000,000 or more 


22 


214.847 330 


214,847,330 


20,247 311 




1,415 


1,883 084 


313 


430 298 


17,937,982 


758.796 


Without total tax after credits, total 


85.264 


129.210246 


48,295,206 


955 196 


3,410,253 


566,843 


285 729 


759 


Cl 


247 055 


4.487 


With net income 


32,692 


48.295,206 


48 295,206 


955196 


— 


568,843 


204,247 


22 


Cl 


247018 


4.48' 


Without net income 


52572 


80,915,040 


- 


- 


3,410,253 


- 


81,482 


737 


- 


Cl 


- 


Returns with neithei la* alter creOils nor taxpayments, total 


735,027 


254 929 751 


90019,871 


5617,956 


14,282 803 


2.477 873 


422,041 


Cl 


Cl 


509 593 


3.464 


Witti net income 


187 932 


90 019 671 


90019871 


5,617 956 


— 


2.477 873 


229.056 


Cl 


Cl 


509 586 


3 464 


Wittiout net income 


547095 


164 909 880 


- 


- 


14,262 303 


- 


192985 






f) 


I'l 


Returns with no lax after credits with estimated fax 
























payments equal to letund and no other taxpayments 


3 175 


14612348 


1,661,200 


21445 


458,920 


CI 


44 857 


Cl 


- 


4323 


n 


Returns showing refunds of estimated fax payments total 


10,219 


329 554,127 


249,052,692 


6,594,434 


2,119 780 


154 399 


643924 


9422 


27 554 


6 105 041 


825.669 


Wittt refunds equal to 1973 overpaymenis claimed as 
























a credit plus 1974 estimated tax paymer-ts total 


4 154 


98 509 207 


48.767,207 


747.068 


1490,500 


11 546 


392 560 


Cl 


fl 


609,633 


197.178 


With total tax atler credits 


718 


77 995,474 


46.810844 


722753 


822,021 


9325 


343 730 


C) 


fi 


603,603 


196.315 


Without total tax attei credits 


3436 


20 513 733 


1956.363 


24,315 


668 479 


C) 


48 830 


C) 


I'l 


6,030 


863 


With refunds not equal to 1973 overpayments claimed 
























as a credit plus 1974 estimated tax payments, total 


6.065 


231044 920 


200 285185 


5,847,366 


629,280 


142.853 


251,364 


3 466 


25 337 


5 495408 


628.491 


With total tax alter credits 


5,504 


226,686,385 


198 926.305 


5,830.639 


567 057 


138 942 


242,363 


3 466 


24 153 


5 488 886 


628 428 


Without total tax aller credits 


561 


4 358 535 


I 359,180 


16.727 


62223 


CI 


9 001 


- 


Cl 


6 522 


fl 


Small Business Corporation returns Form 11205 


333,099 


123 143 669 


98862126 


5 668 867 


2,119 036 


- 


- 


- 


- 


15 1S1 


14 299 



Footnoles at end of table See lext lof 'Explanation ot Terms' and Descfiplion ol ihe Sample and Limiialion;, oi ihe Data 



Corporation Returns/ 1974 



115 



RETURNS OF ACTIVE CORPORATIONS 

Table 14.— Taxpayments: Number of Returns, Net Income, Special Deductions, Income Tax, Credits, Taxpayments, Tax Due or 
Overpayment, by Taxpayment Status, by Size of Total Tax After Credits— Continued 





jAll (igu-es 


are estimates based on samp 


es— money amounts are III 1h 


usands ol dollais] 












Income tai t>efore credits 


Foreign 


at credit 


Typ* ol rtlurns, size of 
rotal tai after credits 


Total 


Normal tax. 

sunai. and 

alternative fai 


Tax from recomputing 

prior year 

investment credit 


Tax from recomputing 

prior year work 
incentive (WIN) credit 


Additional tsi 
tor lai preferences 


Number of 
returns 


Amouni 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 






112) 


(131 


1141 


1151 


1161 


117) 


(18) 


(19) 


(20) 


(211 


(22) 


Total active corporation returns 


66.112.989 


871.869 


65.586.637 


96.387 


179,121 


438 

438 


446 


4,575 
4,572 


346,785 

346.734 


6,960 

6 960 


20.752,819 

20,752 819 


Returns other irian For-ris 11205 antj 1120 DISC, total 


66.108.421 


871550 


65582120 


96 387 


179121 


446 


Returns with la« due at ttme ol tiling total 


21.469.376 


622.665 


21 321 769 


65636 


63,284 


236 


266 


2,564 


84,057 


3 666 


1.39t 354 


With total tax altei credits, total 


21.469.376 


622.665 


21.321.769 


65.636 


63,284 


236 


266 


2.564 


84.057 


3 666 


1 391 354 


Under Se.OOO 


804.731 


461.998 


794.832 


35.174 


9143 


48 


12 


438 


744 


1 740 


6,205 


S6,0OO under SIOOOO 


300.092 


36.291 


296.860 


4668 


2,872 


(•) 


C) 


104 


360 


76 


6,060 


SIC 000 under 515 000 


331 699 


25.621 


328 747 


3184 


2,374 


CI 


C) 


79 


578 


128 


1 829 


515.000 under 520.000 


303.297 


16.691 


300.450 


2,331 


2309 


CI 


C) 


56 


528 


til 


354 


S20.000 under 525.000 


265.271 


11.197 


263.525 


2,007 


1207 


C) 


C) 


87 


539 


('I 


CI 
20.607 


S25.0O0 under 550.000 


1.044.678 


27 810 


1039 005 


5106 


3.114 


C) 


C) 


501 


2.556 


205 


550000 under 575000 


819.991 


12794 


814.252 


2926 


2.904 


C) 


C) 


292 


2.835 


92 


5915 


575.000 under 5100.000 


646 433 


7 078 


642141 


1.834 


1810 


C) 


C) 


193 


2,466 


117 


6,083 


5100.000 under 5250 000 


2-264.668 


14.039 


2.269.388 


4 200 


7,652 


C) 


CI 


464 


7.606 


266 


34,602 


S25O.00O under 5500,000 


1765215 


4892 


1.754 424 


1962 


3.857 


C) 


CI 


181 


6,931 


202 


10 383 


5500.000 under 51.000.000 


1 654 848 


2272 


1.645 802 


1028 


2 995 


8 


6 


83 


6,045 


186 


12071 


51.000.000 under SIO.OOO.OOO 


5.251817 


1643 


5219.389 


1092 


11 723 


14 


36 


75 


20.669 


409 


437.703 


510.000.000 under 550000.000 


2.802.589 


128 


2.770 104 


105 


5075 


5 


27 


8 


27 383 


79 


191,282 


S50.000.000 under SIOO.000.000 


1343921 


14 


1337.074 


12 


2.031 


(■) 


C) 


CI 


1*) 


10 


267,424 


5100000000 or more 


1.850 136 


7 


1845 776 


7 


4218 


CI 


C) 






7 


390,779 


Without total la> alter credils. lolai 


~ 


— 


— 


— 


_ 






_ 


_ 






With net income 


— 


_ 


_ 


— 


_ 


_ 


_ 


_ 


_ 


_ 




Without net income 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Returns with overpayment or with equal ta> anrl payments lola 


44 461 015 


190 938 


44.082 321 


11, 7K1 


115.837 


202 


180 


2.008 


2b2 i,77 


3.073 


19.245.933 


With total tax after credits, total 


44380.796 


163.462 


44 002102 


30-51 


115.837 


202 


180 


2,008 


262 677 


2713 


19,199,710 


Under 55.000 


263.085 


101.768 


259 302 


16,013 


3 460 


98 


15 


254 


307 


425 


16.641 


56.000 under 510.000 


126.102 


12.495 


123.257 


1999 


2.521 


(■) 


CI 


66 


292 


58 


18.370 


510.000 under 515.000 


143.957 


10.190 


142.431 


',910 


1.290 


C) 


C) 


50 


233 


56 


7,610 


515.000 under 520.000 


112.791 


5.827 


111.426 


938 


848 


C) 


C) 


124 


514 


153 


3.669 


520.000 under S25.000 


108.102 


3,936 


107.244 


922 


631 






90 


227 


37 


11 555 


525.000 under 550000 


426.930 


11.057 


422.976 


2526 


2 562 


C) 


C) 


335 


1390 


167 


8 434 


550.000 under 575.000 


333.814 


4.645 


330.397 


1,099 


1249 


CI 


C) 


225 


2,165 


93 


23.969 


575.000 under 5100.000 


273.970 


2.779 


270 366 


703 


2154 


C) 


C) 


169 


1.450 


68 


16,896 


5100.000 under 5250000 


1.009.517 


5.660 


997 083 


1,695 


4.667 


CI 


C) 


359 


/,760 


263 


76316 


5250.000 under 5500.000 


821.218 


2.090 


810.646 


821 


3.487 


CI 


CI 


135 


7,078 


223 


31,808 


5500.000 undei 51.000.000 


11.957.686 


1.234 


11.943.298 


643 


5026 


6 


6 


88 


9,354 


250 


11,011.860 


51.000.000 under 510 000 000 


6.036.302 


1.430 


5962426 


963 


24955 


17 


uu 


86 


4P IJ.09 


633 


1 023 454 


510 000.000 under 550 000 000 


10 247n7f. 


293 


10.091839 


262 


29 057 


6 


22 


29 


126.153 


232 


3,055,547 


550.000.000 under 5100.000.000 




36 


3 956 734 


36 


9 250 


„ 


_ 




36 491 


34 


1.328.540 


5100.000.000 or more 




22 


9.472673 


21 


24 6'8 


5 


51 


4 


20.369 


21 


2563,041 


Without lolai tax alter credits, total 




27476 


80219 


— 


— 


— 


_ 


_ 




360 


46,223 


With net income 




27.475 


80 205 


— 


— 


_ 


_ 


_ 


_ 


360 


46,223 


Without net income 


.*) 


CI 


ft 


- 


- 


- 


- 


- 


- 






Returns with neilhei tax allei ciedits not taxpayments total 


176.774 


57 710 


176.774 


_ 


_ 


_ 


_ 


_ 


_ 


212 


115,232 


With net income 


176773 


57.708 


176,77? 


— 


— 


_ 


_ 


_ 


_ 


212 


115,232 


Without net income 


n 


(■) 


ft 




- 


- 


- 


- 


- 






Returns wilh no tax after credits, with estimated tax 
























payments equal lo refund and no other taxp3r~fi i-. 


1256 


^'1' 


1256 


- 


~ 


- 


- 


- 


- 


1') 


CI 


Returns showino rot "'■i :.i eslmi^teo tax payments total 


2 -■*1 -211 


5 672 


2 754,438 


2 906 


29 4 73 


32 


69 


18? 


10.840 


423 


671.875 


W'l- "■ -.3 equal tu '373 overpayments claimed as 
























a -ledil plus 1974 eslimaled lax payments, lotai 


265 22- 


464 


255,321 


574 


4.687 


C) 


C] 


37 


5,212 


29 


247,854 


With total lax alter credits 


263 ?ft6 


206 


253,486 


574 


4687 


CI 


(•] 


37 


5,212 


18 


247,095 


Without total lax alter credits 


1835 


258 


1,835 


- 


- 






- 


_ 


(') 


C) 


With refunds net equal 10 1973 overpayments claimed 
























as a credit plus 1974 estimated lax payments total 


2.529.599 


5 208 


2,499 117 


2 332 


24 786 


24 


68 


150 


5,628 


394 


424.021 


Wilh total tax alter ciedits 


2527 127 


4 961 


2 496 645 


2 332 


24.786 


24 


68 


150 


5,628 


380 


422,458 


Without tolai tax allei credits 


24^2 


227 


2-472 


- 


- 


- 


- 


- 




(■} 


CI 


Small Business Corporation returns. Form 1120S 


4.568 


319 


4517 


- 


- 


- 


- 


1*) 


(■) 


- 


- 



Foolnolesat endol i.ible See text tor ' E«planation ol Terms' and Descnpiion ol Itic Sample and L'milalions o' the Dala 



116 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 14. — Taxpayments: Number of Returns, Net Income, Special Deductions, Income Tax, Credits, Taxpayments, Tax Due or 
Overpayment, by Taxpaymenf Status, by Size of Total Tax After Credits— Continued 







|AII ligures 


aw esi,males based on samples- mjney amounls are in thousands of dollars! 












Investment credit 


Wortr incentive 
(WIN) credit 


Income tai 


alter credits 


Personal 

Hoidmg 

Company 

tax 


Taxpayments 


Type ot returns, size ol 
total lax after credits 


Numlier of 
returns 


Amount 


Number ot 
returns 


Amount 


Total 


Normal tax, 

surtax, 
and alterna- 
tive tax 


Total 
net tax- 
payments 


Estimated tax payments 


Net 


total 


1973 overpayments 
claimed as a credit 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




1231 


1241 


1251 


(261 


(271 


(281 


(291 


(301 


(31) 


1321 


(33) 


1341 




533,947 


4,221,364 


4,229 


7,795 


41.130,991 


40,604.639 


1.794 


36.130,894 


481.744 


27.906.050 


102.220 


1.290,295 


Returns ottier than Forms lt20S and 


























1120-DISC, total 


533947 


4 221 384 


4 229 


7795 


41 126,423 


40 600 122 


1 794 


38 128 198 


481 744 


27 906 050 


102 220 


1-290 295 


Returns with tax due at time ot tiling, lolal 


344,814 


1 188,210 


2,657 


3328 


18686,484 


18 738,977 


1,406 


13,151847 


258 376 


10 256 056 


43014 


345,903 


With tola! tax after credits, total 


344,BI4 


1 188210 


2,657 


3328 


18 886 484 


18736,677 


1,314 


13,151,843 


258 376 


10 256 056 


43014 


345,903 


Under S6.000 


218,223 


100 099 


1,281 


782 


697,645 


687,746 


150 


180,270 


131218 


139 384 


18902 


18,472 


S6000 under StOOOC 


25,871 


30 383 


120 


78 


263,571 


260 339 


— 


96,902 


22 987 


76421 


3 861 


7578 


SIO.OOO under S15l»0 


17,426 


25 937 


CI 


C) 


303,874 


300,922 


CI 


131567 


18,776 


105 369 


3 474 


8,782 


StS.OOO under $20,000 


12202 


19,866 


CI 


C) 


282,995 


280156 


CI 


126,689 


13325 


107411 


2.377 


9,306 


S20 000 under 525,000 


8,948 


18100 


CI 


CI 


247074 


245,328 


CI 


120 013 


8,982 


103.120 


1.907 


8,056 


S25.0OO unde. 550.000 


23,013 


54 305 


114 


101 


%9,665 


963,992 


CI 


532 291 


23,687 


447433 


4617 


25,278 


S50000 under 575.000 


11,202 


32,795 


135 


122 


781 159 


775,420 


CI 


453368 


11 494 


392.516 


2-359 


23,399 


575.000 under 5100.000 


6,239 


28,878 


95 


105 


611367 


607,075 


- 


357 568 


6 301 


307.823 


1 176 


15 258 


SIOO.OOO under 5250.000 


12,876 


86770 


307 


412 


2 162,884 


2 147 604 


CI 


1,337615 


12,883 


1.133 934 


2.561 


53,267 


5250000 under 5500.000 


4,679 


67 251 


105 


137 


1 687 444 


1,676,653 


CI 


1,101 026 


4 644 


924594 


899 


34,128 


5500,000 under 51 000,000 


2 192 


64 808 


88 


134 


1,577635 


1 568,789 


CI 


1062 663 


2,163 


867750 


4S0 


28,997 


51,000,000 under 510000,000 


1 794 


27991C 


136 


460 


4 533,744 


4,501316 


— 


3,345818 


1 769 


2573 704 


378 


62,470 


510,000,000 under 550000,000 


128 


206 681 


35 


151 


2,404 475 


2,371,990 


— 


2 049 709 


124 


1484 726 


28 


18,562 


$50,000,000 under 5100,000,000 


14 


61 531 


5 


32 


1,014,934 


1,009,087 


— 


938446 


14 


613 446 


3 


4112 


5100,000,000 or more 


7 


110 896 


4 


643 


1,347,818 


1,343 456 


- 


1 315,878 


7 


978.425 


CI 


CI 


Without lolal lax alter credits total 


- 


- 


- 


- 


— 


— 


CI 


CI 


— 


— 


— 


— 


With net income 




— 


— 


— 


— 


— 


CI 


— 


— 


— 


— 


— 


Without net income 


- 


- 


- 


- 


~ 


-~ 


(■) 


CI 


- 


- 


- 


- 


Returns with overpayment or wilh equal 


























lax and payments lolal 


13- 301 


2 970,716 


1,508 


4427 


22 239,939 


21861245 


388 


24,976,351 


223,368 


17.649.994 


58.242 


927,621 


With total lax alter credits lolal 


104 052 


2 936 799 


1,441 


4,348 


22,239,939 


21,861,245 


296 


24 732 815 


154,503 


17 435.181 


37.635 


879 424 


Under 56,000 


52,922 


55 186 


337 


404 


190 854 


187,071 


CI 


456 617 


94,438 


409 687 


22.261 


65-991 


56,000 under 510,000 


9.203 


15,655 


CI 


CI 


91 964 


89 119 


C) 


166,839 


12180 


156603 


2.962 


18,118 


510000 under 515000 


7,774 


15,751 


147 


142 


120,454 


118 926 


CI 


200 916 


9,879 


183 168 


2.369 


20,011 


516,000 under 520,000 


4,471 


11,293 


CI 


CI 


97 776 


96,411 


— 


157 189 


5652 


145815 


1.534 


16 624 


520 000 under 525 000 


3333 


9,834 


CI 


CI 


96 617 


85759 


— 


132,229 


3,667 


123240 


629 


10155 


525,000 under 35000C 


9,477 


33 029 


120 


114 


385 354 


381 402 


CI 


543 822 


10,825 


501393 


2.439 


41 580 


550,000 unrier 575,000 


4,164 


23.994 


21 


55 


265 796 


282,379 


CI 


373,849 


4,503 


336.508 


1.169 


23986 


575.000 unde- 5100 OO'l 


2 438 


18293 


30 


39 


238742 


235,138 


- 


302,274 


2,709 


270605 


649 


18,128 


5100 000 under $250,000 


53,->8 


62629 


101 


114 


868 458 


856 024 


CI 


1 ,063 533 


5 508 


923.007 


1 532 


55,178 


5250,000 under 5500 000 


1 994 


58 456 


96 


171 


730773 


720,201 


CI 


867,390 


2010 


711372 


632 


38,295 


5500,000 under 51 000,000 


1 190 


61 922 


97 


190 


863,714 


849326 


CI 


999,123 


1,196 


798 781 


406 


39 027 


51 000,000 under S10,000',)00 


1410 


636 438 


232 


1,376 


4 373,034 


4299,160 


CI 


4 903,756 


1,391 


3521 174 


651 


206 502 


510000,000 undsi 5J0 00O0C0 


290 


938 795 


112 


712 


6,252,022 


6,096,785 


— 


6,636327 


266 


4 422 301 


167 


216 164 


550,000,000 under StOOOOOOOO 


:6 


268 353 


19 


245 


2405 337 


2,359,5% 


— 


2 506 947 


36 


1 475.306 


23 


43 120 


5100,000,000 01 norf 


72 


705,lri2 


14 


524 


5 249 044 


5,203,946 




5418004 


22 


3 456 021 


12 


66,545 


Without lolal lax alter credits total 


27 245 


33917 


67 


7t 


- 


— 


CI 


243 536 


68 865 


214613 


20.607 


48197 


With net income 


27 246 


33903 


67 


79 


— 


— 


CI 


88,673 


24 317 


75 006 


6502 


14,520 


Without net income 


;•) 


(■) 


- 


- 


- 


~ 


CI 


154,863 


44 548 


139 807 


14.105 


33677 


Returns wilh neither lax alter credits 


























nor taxpayments, total 


57 601 


61 502 


CI 


CI 


~ 


~ 


- 


— 


- 


- 


— 


— 


With net income 


57 539 


61 501 


CI 


C) 


— 


■- 


— 


— 


— 


— 


— 


— 


Without net income 


("1 


CI 


- 


- 


- 




— 


~ 


— 


- 


~ 


- 


Returns with no tax allei credits, with 


























estimated lax payments equal to relund 


























and no other taxpayments 


231 


956 


- 


~ 


^ 


~ 


"■ 


- 


~ 


~ 


964 


16771 


Returns showing refunds 01 estimated tax 


























payments, total 


5 028 


377,587 


143 


743 


1,744615 


1 704,233 


CI 


1,948,584 


6 065 


1576.172 


2892 


193110 


With relunds equal to 1972 overpayments 


























claimed as a credit plus 


























1974 estimated lax payments, total 


420 


3,721 


CI 


CI 


13645 


3 745 


— 


7,549 


— 


— 


1.326 


34,749 


With lolal lax alter credits 


170 


2645 


CI 


CI 


13645 


3745 


— 


7,015 


— 


— 


266 


16,393 


Without lolal lax alter credits 


250 


1 076 


- 




' 




- 


534 


- 


- 


1.062 


18,356 


With relunds not equal to 1973 


























overpayments claimed as a credit plus 


























1974 estimated lax payments, lolal 


4608 


373,866 


142 


742 


1 730 970 


1 700488 


CI 


1,941,035 


6,065 


1876 172 


1.564 


158,361 


Wilh total tax alter credits 


4,386 


372,973 


138 


726 


1,730,970 


1,700 489 


CI 


1,935,385 


5504 


1.870.571 


1,326 


154,712 


Without total tax alter credits 


222 


893 


C) 


CI 


- 


- 


CI 


5,650 


561 


5.601 


236 


3,649 


Small Business Corporation returns. Form 


























11205 










4 568 






2 696 











Foolnoles at endoi table See ie«i lof EKpianation ot Terms and Descnpiion ol the Sample and Limitaiiuns ol the Dala 



Corporation Returns/1974 



117 



RETURNS OF ACTIVE CORPORATIONS 

Table 14.— Taxpayments: Number of Returns, Net Income, Special Deductions, Income Tax, Credits, Taxpayments, Tax Due or 
Overpayments, by Taxpayment Status, by Size of Total Tax After Credits— Continued 



Type ol returns, size o( 
total tax after credits 



Total returns of scttve corporatton 

Heiu'ns olfier than Forms 1120S and 
11200ISC, lolal 

Relurns with ia> due ai lime ol liiir>9. tolal 
With loiai lax alie' crediis total 
Under S6.000 
56,000 under SiOOOO 
SlOOOO under 515,000 
515,000 under 520,000 
520,000 under 525,000 
525,000 under S50 000 
550 000 under 575.000 
S75,000 under 5100,000 

SI 00,000 under 5260000 
5250,000 under 5500,000 
S500 000 under Si 000 000 
51000.000 under SI 0,000,000 
Si 0,000,000 under 550,000,000 
550,000,000 under SlOO,000,000 
5100,000,000 Of more 
Wrihoul total lai alter credits, loIai 
Willi net income 
Wdhoul net income 

Reiuins wdh overpayment or with equal ta" 
and payments, lolal 
With total lax alter credits, lolai 

Under 56 000 

$6,000 ur^dei 510,000 

510,000 under 5 15,000 

Si 5,000 under 520,000 

520,000 under S2S 000 

S25.000 under 550000 

S50.000 under S75000 

575.000 under 5100.000 

5100000 under 5250000 
5250,000 under 5500,000 
5500,000 under 51.000,000 
51,000,000 under 510.000,000 
510,000,000 under $50,000 000 
550,000,000 under 5100,000 000 
SI 00.000,000 or more 
Wilhoui lolal tax atiei credits, total 
With nel income 
Without nel income 

Returns wilh neither tax alter credits nor 

laxpaymenls. total 

With net income 

Without net income . . . 

Returns with no la» alter credits, with 
estimated ta> paymenis equal to refund 
and no other taxpayments 

Returns showing relunds ol eslmaled tax 
payments, total 

Wilh retunds equal to 1973 overpayments 
claimed as a credn plus 
I97d estimated lai payments, total 
With total tax alter credits 
Without total tax after credits 

With relunds not equal lo 1973 overpayments 
claimed as a credit plus 
197J eslimaied ta> payments, lolal 
With lolal ta> after credits 
Without lolal tax after credits 

Small Business Corporation returns Form 
1120S 



iigures aie eshmait^s bast'd on sdrnpies-money amoLjnis are m ihousands o' doilarsl 



Taipayments— Continued 



Estimated tai paymenis— Conttnued 



1974 esttmated 
tax paymenis 



439,146 

240.221 
240,221 
119 730 

21 416 

17 574 
12,545 
6,300 

22 398 
11.059 

6 113 

12.525 
4 543 
2 125 
1 746 
124 
14 



2 905 
9 654 



3,770 

619 

3,151 



5.414 

470 



27,944 938 

to, 194 790 
10194,790 
167.731 
77.621 
101,978 
106 330 
99,583 
445 689 
404 167 
298,321 

1. 120,32 
908 863 
845 209 
2 559 457 
1462,007 
627.226 
950.187 



Less Refund ol 
estimated lax paymenis 



96.020 


17.669.594 


4258a 


17 462.067 


84,482 


450.92C 


11 536 


164.065 


9,374 


18750! 


5,470 


152.48( 


3,790 


121 14C 


10596 


609 162 


4390 


349 23! 


2.660 


271.728 


5,416 


942.933 


1.972 


732.711 


1 182 


823 387 


1372 


3.562619 


266 


4 348.631 


36 


1.439 35S 


22 


3.406.177 


53 436 


207.527 


19901 


69.630 


33 535 


137.897 



293618 
191 811 



2718,872 

2698.609 

20.263 



1.307 
1307 



5737 
4.915 
1.727 



3 175 
10 215 

4 154 

718 
3.436 



1.329 425 

284.769 
284 769 
47.131 
6.851 
5,112 
8,181 
4,607 
23 691 
35,042 
5 784 

39.594 
18.372 
6.446 
48.225 
15.841 



947.372 
906.261 
107.236 
25.46 
24.213 
23.347 
8 053 
49.313 
36.705 
19.247 

75 105 
59 613 
63.638 
247.957 
142.500 
CI 
CI 

41111 
9.236 
31875 



97 264 
1329.425 



32B.262 
208 196 
130 066 



1.001.163 
962 834 
18329 



Credit lor lai 

on special fuels. 

nonhighway gasoline. 

and lubricating oil 



Number of 
returns 



12 427 
12.423 
4,521 



15.846 
7.859 
3.249 



3067 
4.920 



9,646 
9642 



572 
2 616 
1.455 



26.956 

22.743 

1650 



495 
772 
4.966 
7.770 
1,339 
2.295 
4.213 
1.269 
2.944 



Credit for tai 

paid by regulated 

investment companies 



Number of 
returns 



1.507 

1.029 

478 



1,583 

1 583 

193 

193 

CI 



with applications tor extension 
of filing time 



First eitenslon 



Number of 
returns 



1.390 
1.199 

CI 

CI 

C) 

(•) 

I'l 



120.978 

75.266 
75266 
38,078 
6.349 
5516 
3.196 
2 141 
6.705 
3.165 
1.833 

4,287 
1802 
1024 
1.058 
92 
14 



6272.598 

2.282.506 
2.282.506 
39.475 
19.087 
24,749 
19991 
16.219 
61.112 
57.610 
46.375 

193,335 

164,005 

180.604 

662.865 

366,41 

207 450 

203210 



Second extension 



Number of 
returns 



45712 


3.990 092 


34.018 


3.969,072 


20 154 


40 05; 


1.984 


9.26; 


1.868 


13.944 


828 


9,35C 


659 


6137 


2.209 


30.821 


1.093 


25.604 


705 


21455 


1760 


88.072 


879 


95.455 


618 


114.391 


952 


756.09! 


255 


1. 158,56! 


33 


544 39( 


21 


1.055.45! 


11.694 


21.02C 


6.621 


10.402 


5.073 


10618 



3468 

3418 

50 



39.318 
39318 



Foolnoles at end ot table See lex for Explanation 01 terms and Description ot the Sample and Limitations of ttie Data 



4.181 
4.181 
1.605 



603.446 

603.446 

995 

668 

1,281 

1 105 

467 

3 331 

2825 

2.924 

9,517 
11.754 
13.755 
106.493 
197.109 
117.268 
133.954 



- 


~ 


12.316 


3.307.919 


10,654 


3.304.620 


3.573 


5.012 


678 


2.466 


748 


3.554 


270 


1.717 


293 


2,727 


1064 


11,137 


547 


11.183 


370 


9.409 


1002 


51060 


563 


60.005 


455 


85.060 


803 


621.483 


237 


1.049,673 


31 


485.904 


20 


904.230 


1.662 


3.299 


678 


1,963 


984 


1,336 


55 


25184 


CI 


CI 


CI 


CI 


CI 


CI 


33 


22,616 


33 


22.616 


CI 


CI 



118 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS 

Table 14.— Taxpayments: Number of Returns, Net Income, Special Deductions, Income Tax, Credits, Taxpayments, Tax Due or 
Overpayment, by Taxpayment Status, by Size of Total Tax After Credits— Continued 





|AII tiguffs 


dfe eslimatt's based on idmples— monty amounts ate m Ihi 


usands ot doN^ 


rs| 












Tax due 
a1 lime 
ot tiling 


Tax ovefpayment 


Returns showing equal 
lai and payments 


Type of returns, size ol 
lotal tax after credits 


Total 


Credited to 1975 
estimated tax 


Refunded 


Partially c 

partially 

or not 


edited and 

efunded, 

stated 


Number ot 
returns 


Amount 






Number of 
returns 


Amount 


Number of 
returrts 


Amount 


Number of 
returns 


Amount 


Number of 
returns 


Amount 








1^7) 


(48) 


(49) 


150) 


(51) 


(52) 


(53) 


(54) 


(55) 


(56) 


157) 


Total active corporation returns 


5,723.MB 


239.439 


2.739.856 


123.372 


1.236.145 


76.619 


785.655 


39.448 


718,056 


20,591 


B25.370 


Returns other than Forms 1I20S and 1120-DlSC lolal 


5 719.966 


233 757 


2 737 698 


123 372 


1236.145 


76.619 


785 655 


33 766 


715.898 


20,532 


824 833 


Returns with lai due at lime oi lilmg. total 


5 719,966 


_ 


- 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


With total 13> alter cedils. lolal 


5 719.878 


— 


— 


— 


— 


— 


— 


— 


— 


— 


_ 


Under S6,000 


496 966 


— 


— 


— 


— 


— 


— 


— 




— 


_ 


S6.000 under S10 000 


167218 


— 


_ 


— 


- 


— 


— 


- 


- 


- 


— 


SIO.OOO under S15.000 


172.525 


— 


— 


— 


— 


— 


— 


— 


— 


— 


_ 


515,000 under S20,000 


154.895 


— 


— 


— 


— 


_ 


— 


— 


_ 


— 


_ 


520,000 under 526,000 


127.566 


— 


— 


— 


— 


— 


— 


— 


- 


- 


— 


S25.0O0 under S50.000 


437.750 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


550,000 under 575,000 


328 269 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


S7S,000 under 5100,000 


254 220 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


5100.000 under 5250,000 


827,127 


- 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


- 


_ 


S250.000 under S500.000 


586,847 


— 


— 


— 


- 


— 


— 


— 


- 


- 


— 


5500,000 under 51,000,000 


515 297 


~ 


— 


— 


— 


— 


— 


— 


— 


— 


— 


51,000,000 under 510,000,000 


1 188 002 


— 


— 


— 


— 


— 


— 


— 


— 


— 


_ 


SIO.OOO.OOO under 550.000,000 


354 765 


— 


— 


— 


— 


— 


— 


— 


_ 


_ 


_ 


550,000,000 under 5100.000.000 


76.490 


— 


- 


— 


- 


— 


— 


— 


- 


- 


— 


5100,000.000 or more 


31.941 


— 


~ 


— 


— 


— 


— 


— 


— 


— 


— 


Without lotal lax atler credits, lolal 


1*1 


— 


— 


— 


— 


- 


— 


— 


- 


— 


- 


With nel income 


n 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


Withoul nel income 


(■) 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Returns wilh overpayTienl or wilh equal lax and 
























payments, lolal 


— 


233.757 


2.737,698 


123,372 


1,236,146 


76,619 


785.655 


33.766 


715,898 


20532 


824 633 


With lolal la> alter crerlits. tolai 


_ 


150073 


2,497.050 


91.835 


1,197.098 


31,923 


626,828 


26,315 


673.124 


18 952 


824 807 


Under 55.000 


_ 


93.664 


260 102 


54,714 


66.735 


22.103 


74 456 


16,847 


1 18.911 


13 266 


23 526 


56.000 under 510.000 


_ 


11.285 


77 154 


6.347 


23,294 


2 223 


16,219 


2.715 


37,641 


1415 


9.627 


SIO.OOO under S15 000 


__ 


9.336 


80,359 


6,353 


25.343 


1.169 


1 7,024 


1.816 


37.992 


902 


9.983 


515,000 u"de' S2O.0OO 


_ 


5 342 


59.453 


3.447 


20.201 


929 


15.134 


966 


24,118 


513 


8.607 


520,000 undef 525.000 


— 


3.589 


45.630 


2,370 


14.810 


583 


8,111 


636 


22.709 


364 


7.673 


525,000 under 550.000 


— 


10,042 


158,149 


6,746 


64,916 


1,738 


27,976 


1,568 


65.257 


1.063 


35.842 


S50.000 under 575.000 


— 


4,273 


87.702 


2.925 


40.939 


797 


t',971 


551 


28 792 


386 


23.839 


575.000 under 5100,000 


- 


2 483 


53 377 


1.745 


29.097 


392 


12 036 


346 


22244 


299 


25-262 


5100.000 under 5250,000 


_ 


5,248 


194.875 


3,795 


94,518 


927 


47,510 


526 


52,74 7 


434 


64.131 


5250.000 under 5500,000 


— 


1,959 


136.476 


1.406 


71 249 


397 


31,521 


156 


33 706 


137 


47,969 


5500,000 under SVOOO.OOO 


_ 


1.168 


135 326 


838 


74.790 


255 


35,643 


75 


24.893 


69 


47512 


51,000.000 under 510,000 000 


_ 


1343 


530.650 


916 


212,992 


326 


186.484 


101 


131,174 


92 


246.89B 


510,000,000 under 550,000,000 


- 


283 


397,224 


199 


245,454 


64 


86.140 


20 


65,630 


10 


162.926 


550.000,000 under StOO.OOO.OOO 


- 


34 


101.609 


20 


64.118 


13 


30.534 


(■) 


1") 


CI 


C) 


5100,000.000 or more 


— 


22 


168.964 


14 


148,642 


7 


19.969 


(*) 


(•) 


— 


— 


Without lolal la» alter credtis. loial 


— 


83,684 


240 648 


31,537 


39.047 


44.696 


158,627 


7,451 


42,774 


1.580 


26 


Wilh nel income 


_ 


31.113 


85 870 


14.761 


16,092 


11.826 


42.373 


4 526 


27.405 


1.579 


25 


Wilhoul net income 


- 


52,571 


154.778 


16 776 


22.955 


32,870 


116 454 


2,925 


15.369 


C) 


C) 


Returns with neither ta> alter credits nor latpavmenls, 
total 
With nel income 
























- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Wilhout nel income 


- 


- 


- 


- 


- 


- 


— 


~ 


- 


" 


- 


Returns wilh no ta* alter credits, wilh estimated lax 
























payments equal to letund and no other taxpayments 


- 


- 


- 


' 


~ 


- 


- 


~ 


~ 


-~ 


~ 


Returns showing refunds of eslimated la» payments, total 


18,562 


4 567 


222.380 


2.458 


72.8B8 


1,590 


90.314 


519 


59.176 


\ 170 


36.252 


Wilh refunds equal to 1973 overpayments claimed as 
























a credit plus I97d estimated la« payments, total 


7.018 


382 


932 


40 


71 


323 


651 


CI 


CI 


35 


674 


With total ta- alter credits 


7.018 


121 


395 


31 


67 


81 


312 


(*) 


C) 


35 


674 


Without lolal tax alter credits 


- 


26t 


537 


9 


4 


242 


239 


(■) 


(■) 


- 


- 


With relunds nol equal to 1973 o^rerpayments claimed 
























as a credit plus I97ii estimated lax payments, total 


11,544 


4.185 


221.448 


2.416 


72,817 


t 267 


89.763 


500 


58.668 


1,135 


37.576 


With lolal lax alter credits 


11,544 


3,674 


215,871 


2,135 


72.285 


1.094 


85,534 


445 


58 052 


1,085 


37.566 


Without lolal lax atler credits 


- 


511 


5.577 


283 


532 


173 


4.229 


55 


816 


CI 


C) 


Small Business Corporation returns. Form tl20S 


4 032 


5.682 


2.156 


- 


- 


- 


- 


5.682 


2.158 


C) 


C) 



(■) Estimate is nol shown separately because ol Ihe small number of sample relurns on which il was based However, the data are included in Ihe appropriate totals 

■ Less than S500 per return 

NOTE Credits include foreign lax, mveslmenl, and work incentive (WIN) credits 

See text lor 'Explanation ot Terms" and "Descnption ol the Sample and Limilalions ol the Data ' 



Corporation Returns/1974 



119 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 15.— Number of Returns, Net Income, Income Subject to Tax, Income Tax, Credits, Payments, and Tax Due and Overpayment, for 
Total Returns and Returns With and Without Estimated Tax Payments, by Size of Income Tax Subject to Estimated Tax Payments 

jA,; tigufes a'e ebiimaies baseo on ■ijmpies— mpnc-y amounis dfe m ihQusdnds qI dolij^'^i 



Type of returns, size ol income lax 
subfeci to estimated tai payments- 



Number of 
felurns 



Income 
subject 
to tax 



Income tai 



Normal lai, 
suHai, and 
alternative 



Ta» from 
recomputing 

prior year 

investment 

credit 



Tai from 
recomputing 
prior year 
work incen- 
tive (WIN) 
credii 



Additional 
tai lor lai 
preferences 



Total Active Corporation Returns Other Than 
Forms I120S and 1120-OISC 



Relu'ns wiih nel income, total 

Wilh r^ormal Ian, Suriai. and allernalive la> 
before credits, loiai' 
With income lax subieci lo estimated lai 

payments, lolal' 

Under S6.000 

S6,000 under 510,000 

SlO,000 under SlSOOO 

SI 5.000 under S20 000 

S20.000 under S25.000 

525,000 under 550,000 

SSOOOO under 575,000 

575,000 under 5100 000 

5100.000 under 5250,000 

5250,000 under 5500,000 

5500.000 under 51,000.000 

Sf 000,000 undei SlOOOOOOO 

510,000 000 under 550,000,000 

550,000,000 under $100,000 000 

5100,000.000 or more 
Wilhoul income lax subject to eslrmaled 

lax payments 
Without normal tax. surtai and alternative 

ia> before credits 

Returns without net income 

Returns With Estimated Tax Payments 



Oelurns with nel income, total 

With normal tax, surtax and allernalive la« 
before credits, total' 
With income lax sub|ecl to estimated la* 

payments lotal' 

Under 56 000 

S6.000 under 510,000 

510,000 under 515.000 

515 000 under S20.0O0 

520 000 under 525.000 

525.000 under 550.000 

SSOOOO under 575 000 

575.000 under 5100,000 

S100.000 under 5250 000 

5250,000 under $500,000 

5500,000 under 51 000.000 

51,000,000 under 510,000,000 

SlOOOOOOO under 550,000.000 

550.000,000 under 5100.000 000 

5100,000,000 or more 
Without income tax subjeci 10 estimated 

tax payments 
Without normal tax. surtax and allernalive 
la« before credits 

Returns wilhoul nel income 

Returns Without Estimated Tax Payments 

Total 



Returns with nel income, lolal 

With normal tai, surlax and alternative lax 
Before credits total' 
Wiih income tax subjcci lo eshmaied tax 

paymenis, total' 

Under $6,000 

56,000 under SIO.OOO 

S10.000 under $15,000 

S15 000 under 520,000 

520 000 under 525,000 

525,000 under $50 000 

S50.000 under 575,000 

575.000 under SlOO.OOO 

SlOO.OOO under 5250.000 
5250.000 under $500,000 
5500,000 under $1 000,000 
51,000,000 under 510,000,000 
510.000 000 under $50,000,000 
S50 000,000 under 5100.000.000 
$1 00 000.000 or more 

Without income tax subject to estimated 
ia« payments 
Without normal tax, surtax, and alternative 

lax beio'c credits 

Returns without nel income 



1.626.334 

1 006.36: 

871 525 

765.955 
563,712 
48 777 
35 806 
22 536 
15 155 
38.864 
17410 
9,866 

19639 

6,951 

3 

3,255 
417 
48 
29 

85 570 

136.842 
617,967 



428.929 

407 438 
220.660 

34,972 
28,602 
'6,937 
12.839 
34,498 
15.971 
9.026 

18,338 

6.619 
3,348 



29 
21,491 
3,542 
53 427 

1,140,436 

575 896 

442,596 

378,517 
343.052 
13.805 
7.204 
3599 
2316 
4.366 
1,439 



64,079 
133 300 
564 540 



137.506.774 

160 552 880 

152 346 625 

149.161 386 
5,265 161 
1 529 200 
1 781686 
1,205,614 

1 124187 
3,704,104 

2 695 732 
2,112,875 

7 539 365 
5 721549 
28.895.846 
24 216.885 
28 289,091 
10921 120 
24,156,971 

3,185,239 

8206,255 

-23 046 106 



139.064.434 

143 759,025 

141 811 962 

141 425 544 

2 782 886 
1 060,056 

1 441,251 
975.568 
933 935 

3 184 587 

2 426.287 
1.899 694 

6,968979 
5 353 470 
28 530 972 
22 886 350 
27 893 418 
10921.120 
24 156 971 



386 418 



— 1.557.660 

16,793,655 

10,534,663 

7,735,842 
2.482,275 
469 144 
340,435 
230,046 
190 252 
5I95I7 
269.445 
213 181 

570.386 
358 079 
364 674 
1 332.535 
395.673 



2 798 821 

6,259 192 

-18351.515 



143,967.362 

143 964,823 

143964.823 

142 039 229 
4 766 952 
1 454 542 

1 71545 

1 152 352 
1,030891 
3 569.726 

2 600,988 
2 041862 

7 134 969 
5.503 012 
26 609,773 
23 1 76 785 
26 919 938 
10 565 464 
21 794 522 

1 925 594 



135.703.361 

135 701369 

135 701.369 

135 381063 
2,635.599 
1,035 933 
1 406 276 
949,593 
857 758 
3,106,156 
2367 220 
1654,816 

6,652,041 
6 203.273 
28 306,954 
22,029,813 
26 615 665 
10565464 
21 794,522 



320 286 



8.264.001 

8.263 454 

8 263,454 

6,656,146 
2,131,353 
416,609 
309,175 
202,759 
173 133 
463,572 
233,768 
167.046 

482 928 

299,739 

302 819 

1 148.972 

304,273 



Foolnotes al end ol table See leil (or Explanation of Terms and Description of Ihe Sample and L 



66.108.421 

66,072.856 

66,033.327 

65 176 433 
1 129,832 
420 628 
612.746 
420 177 
395 785 
1,469.766 

1 133 552 
916.965, 

3264769 

2 583,049 
13,666,319 

10997,339 
12 736 265 

5 039,3 
10,367,907 

856 894 

39,53 

35.563 



62.934,512 

62,915,195 

62,889,675 

62 763 563 

649.882 
302 301 
512,311 
345,569 
326 925 
1 280 069 
1.031.34 
833812 

3.066 102 
2445.701 
13,526.150 

10,445.094 
12.569,065 
5 039,314 
10,367,907 



126.312 
25 320 



3,173.909 

3,157,563 

3.143,452 

2 412 870 
479,950 
118 327 
100.435 
74 608 
66 860 
189.697 
102,211 
63,153 

218,687 
137,346 
140.169 
552.245 
149.180 



730.582 

14,211 
16,246 



65.SB2.120 

65 580 982 

65,580.962 

64 765 144 
M20615 
417,575 
606,850 
416,682 
390,206 
1,462.665 

1 128.026 
911,025 

3 260,961 

2 564 713 

13,636 192 
10913.015 
12 615 325 
5 000 445 
10316449 

615.838 



62,515.319 

62,514,433 

62,514.433 

62 390 062 
645 141 
300,313 
507 682 
343,556 
324 070 
1 27d.861 
1,026795 
628,393 

3 044,455 
2,429,109 
13499232 
10,377,726 
12,469,635 
5,000,445 
10.318.449 

124 371 



3.066.801 

3,066,549 

3,066,549 

2,375 062 
475,474 
1 1 7,262 
98,968 
73,326 
66,136 
186,004 
101.231 
82,632 

216,506 

135 604 
138,960 
535 269 
145 690 



(7) 



179.121 

1 56,256 

154 360 

154 360 
5.977 
2675 
2 766 
2019 
1.310 
3866 
2,334 
3,076 

9 291 
6,438 
7 536 

31,933 
34 465 
10 776 
28 896 



1,896 
22 665 



15B.7S5 

144 623 



143,686 
3,004 
1 772 
1,627 
1,673 
978 
3 260 
2,073 
2.734 

8 469 

6 146 

7 162 
30,993 
34 425 
10,776 
26 696 



20,336 
n 633 



10472 
3.973 



1 139 
446 



1 161 

8 703 



346,734 

335 202 



256 520 

2 226 

346 

3,127 
1,273 
4,269 
3032 
3,169 
2846 

14.510 
II 
20.576 
52 347 
68 426 
26 092 
20 369 

41056 

37 626 

11.532 



259.996 

255 731 



229 209 

1 729 
184 
2,799 
437 
3,877 
1,945 
2,470 
2.670 

13,151 
10436 
19743 
36 331 
84 976 
28 092 
20.369 

t 941 



86.738 

79471 



20,752,819 

20,752,619 



20.034,592 
89 541 
21540 
144 526 
8 153' 
29 759 
27,706 
10,322 
18,899 

103,926 
39,630 
11,070082 
1.146,655 
2,938,917 
1,432,014 
2,953,820 

718,227 



19,876.047 

19 876,847 



19,777,765 
60,167 
20,216 
143.768 
3.722 
22,33 
5.515 
7.030 
15.148 

99,786 
34.946 
1 1 ,042 609 
983 169 
2 933 504 
1 432 014 
2,953820 



99 082 



875.972 

875 972 



27 311 


256 B27 


«99 


9 374 


CI 


n 


328 


758 


836 


4,431 


392 


7 428 


1,087 


22,191 


719 


3.292 


176 


3.751 


1359 


4142 


1452 


4 684 


935 


27 473 


16 016 


162 466 


3 450 


5,413 


39 115 


619 145 


13 045 


_ 



imitations ol the Data 



120 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 15. — Number of Returns, Net Income, Income Subject to Tax, Income Tax, Credits, Payments, and Tax Due and Overpayment, for 
Total Returns and Returns With and Without Estimated Tax Payments, by Size of Income Tax Subject to Estimated Tax Payments- 
Continued 





[All 


figures are eslimales based on samples— money amounls aie in Ihousands ol dollars] 














Work 
incentive 

(WIN) 


Normal tai 
surtax, and 
alternative 


Income lax 
subject to 
estimated 


Taipayments 




Total net 






Estimated t 


I payments 






Type of returns, sue of income lax 
subject to estimated tan payments- 


Nel 


total 


1973 overpayments 
claimed a^ ^ rrpHii 


1974 estimated lax payments 








t3x paymenis- 


paymenis 


















credits' 




Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 




(11) 


(121 


1131 


IK) 


(151 


(161 


117) 


(181 


(191 


(20) 


Total Active Corporation Returns Other Ttian 






















Forms 1120S and 1120-DtSC 






















Total . . 


7,795 

7.795 


40,600,122 
40 599131 


40,779,689 

40 755 805 


38,128,198 
37 685,212 


481,744 
431.912 


27.906.050 
27,693,369 


102.220 
85 625 


1,290.295 

1-201 175 


439,146 

399 022 


27.944.938 


Returns vwilh nel income, total 


27,449132 


Wilh normal lax. surtax, and alternative lax 






















belore credits, lolal' 


7 795 


40 599 131 


40,753,900 


37 827 932 


428 467 


27,674,795 


84,139 


1-194.299 


395,877 


27.400.058 


Wilti income la* subjecl to eslimaled la- 






















payments, total-' 


7 668 


40 599 131 


40,753,900 


37 707 825 


407 235 


27,607.266 


78,879 


1.181,160 


377 593 


27.330.868 


Under S6.000 


1,185 


874,944 


881,933 


592,661 


220.530 


508,168 


39,574 


64.685 


199.513 


483.958 


S6.000 under SIO.OOO 


191 


349,676 


352.383 


260,482 


34.938 


226.440 


6,813 


24.274 


32 719 


221.116 


S10.000 under StS.OOO 


20 1 


419.986 


422,755 


333741 


26,596 


285,679 


5.802 


27.576 


26-e«e 


275.081 


515,000 Ltnder S20.000 


125 


377 253 


379275 


281.044 


18933 


248,385 


3875 


21.601 


17 988 


239.805 


S20.000 under 525,000 


136 


331,601 


333,111 


250428 


12837 


221,117 


2 730 


16.927 


12,071 


211282 


525.000 under S50 000 


243 


1 347,539 


1.351.408 


1 074,008 


34 495 


947,579 


7,039 


58.164 


32971 


927.388 


550,000 under 575.000 


142 


1,059.982 


1,062.319 


928,716 


15 970 


732,260 


3512 


45.978 


15,417 


712.634 


575.000 under 5100.000 


144 


846.027 


849.121 


660,569 


9 023 


580,932 


1,828 


32.345 


8.783 


569,147 


SIOO.OOO under 5250.000 


527 


3 006 193 


3015511 


2,399,062 


18333 


2 055,374 


4,076 


106,069 


17,981 


2,038,436 


5250 000 under 5500,000 


308 


2 396 761 


2403,209 


1 963 001 


6,617 


1,632,983 


1.520 


71282 


6,480 


1,635.664 


5500.000 under 51,000.000 


357 


2 419,874 


2,427 423 


2067.061 


3,346 


1,670.415 


854 


71263 


3,296 


1.672,343 


51.000.000 under 510.000,000 


1806 


8828,687 


8,860 664 


8,256,253 


3 140 


6 084 165 


1,022 


265.135 


3 101 


6.107,981 


510.000 000 under 550.000,000 


849 


8522,999 


8.557.513 


8,676,809 


410 


5.908,925 


194 


233,826 


408 


5.833.436 


550,000,000 unde/ 5100,000,000 


277 


3 270,005 


3 280 782 


3,330,108 


48 


2.068,400 


26 


47,232 


48 


2.045,233 


SIOO.000.000 or more 


1 167 


6 547 404 


6 576 493 


6 733,882 


29 


4 434,445 


14 


94-783 


29 


4,356,364 


Without income la» subiecl to estimated 






















lax payments 


127 


- 


— 


120 107 


21232 


57,627 


5,260 


13 139 


18284 


69,190 


Without normal lax. surtax, and aiiernative 






















tax before credits 


- 


- 


1905 


57260 


3,445 


18.574 


1 486 


6 876 


2,145 


49,074 


Returns without nel income 


- 


991 


23884 


242966 


49,832 


212681 


16,595 


89,120 


41 124 


495,806 


Returns With Estimated Tax Payments 






















Total 


6.726 


38.838,159 


38.997.356 


37,351,042 


481,744 


27,906,050 


102.220 


1,290,295 


439,146 


27.944.938 


Returns wilh nel income, total 


6.726 


38 837 419 


38 992,450 


37 128 351 


431 912 


27.693 369 


85,625 


1-201 175 


398,022 


27.449.132 


With normal lax. surtax, and allernalive lax 






















before creels, lolal' 


h 7:'t^ 


:<9 837419 


38 981 711 


37,088100 


428 467 


27,674,795 


84,139 


1-194.299 


395.877 


27.400,058 


With income lai subject to estimated tax 






















payments lotai^ 
Under 56.000 


■■^.59 


38 837419 


38 961 711 


37,015434 


407,235 


27,607,268 


78,879 


1.161,160 


377,593 


27.330.868 


i-'a 


491 084 


494 096 


539,886 


220 530 


508.168 


39,574 


64.685 


199513 


463.958 


56 000 under S10.000 


159 


252,330 


254 134 


244 285 


34,938 


228,440 


6.813 


24.274 


32.719 


221.116 


510 000 under 515.000 


143 


335 887 


337 517 


317,374 


28,596 


285,679 


5.802 


27-576 


26886 


275,061 


S1 5.000 under 520,000 


125 


317112 


318,668 


268,010 


18-933 


248.385 


3,875 


21.601 


17,988 


239.805 


520 000 under S25.000 


120 


281,427 


282 405 


241,493 


12,637 


221,117 


2,730 


16.927 


12,071 


211,282 


525,000 under 550.000 


197 


1 201 773 


1205,036 


1,030.391 


34,485 


947,579 


7,039 


56,184 


32971 


927,388 


S50 000 under 575.000 


135 


972 590 


974666 


799.407 


15,970 


732.260 


3,512 


45,978 


15,417 


712634 


575.000 under StOO.OOO 


139 


774 399 


777 148 


639.705 


9,023 


580.932 


1,828 


32,345 


8 793 


569 147 


StOO.OOO under 5250.000 


459 


2814673 


2623,169 


2.328-897 


18 333 


2.055.374 


4,076 


106,069 


17881 


2,038,436 


S250 000 under 5500,000 


281 


2,280 526 


2,286,684 


1,907,953 


6617 


t 632.963 


1,520 


71-282 


6 480 


1.635,664 


5500.000 under 51.000,000 


346 


2,321,386 


2,328,561 


2,016,749 


3,346 


1,670,415 


854 


71-263 


3,296 


1.672,343 


51,000.000 under 510.000.000 


1.762 


8,542 558 


8,573 595 


6.026.355 


3,140 


6,084.165 


1,022 


265,135 


3,101 


6,107.981 


SI 0.000,000 under 550,000.000 


849 


8 434,263 


8 468 737 


6,590,939 


410 


5.908.925 


194 


233-826 


408 


5,833 436 


550,000,000 under 5100,000,000 


277 


3 270 005 


3 280,762 


3,330,108 


46 


2 068,400 


26 


47-232 


48 


2,046,233 


5100,000,000 or more 


1.167 


6 547 404 


6576,493 


6733 882 


29 


4.434.446 


14 


94 783 


29 


4.356.364 


Wtlhoui income tax subject lo estimated 






















tax payments 


(•) 


- 


— 


72.666 


21,232 


67.527 


5,260 


13139 


16,284 


69.190 


Without normal lax, surtax, and allernalive 






















lax belore credits 




- 


739 


40.251 


3,445 


18.574 


1,486 


6-676 


2 145 


49,074 


Returns without nel income 


- 


740 


14,906 


222 691 


49,832 


212,681 


16,595 


89 120 


41 124 


495,606 


Returns Without Estimated Tax Payments 






















T 


1,069 

1.069 


1,761,963 

1,761 712 


1.782.333 

1-773,355 


777.156 

756,861 


: 


: 


: 


: 


: 


_ 


Returns with nel income, lolal 


- 


With normal tax, surtax, and alternative lax 






















before credits, loiaf 


1.069 


1 761 712 


1 772 189 


739.832 


— 


— 


— 


— 


— 


— 


Wilh income ia» subject to estimated ta< 






















payments, total- 


1.029 


1 761 712 


1 772 189 


692,391 


— 


— 


— 


— 


— 


— 


Under 56.000 


707 


383,860 


387,837 


52 775 


— 


— 


— 


— 


— 


— 


56,000 under 510,000 


(•) 


97,346 


98,249 


16 197 


— 


— 


— 


— 


— 


— 


SIO.OOO under 515.000 


(•) 


84.099 


85,238 


16,367 


— 


— 


— 


— 


— 


— 


515.000 under S20 000 


CI 


60,141 


60 567 


13,034 


— 


— 


— 


— 


— 


— 


S20 000 under 525.000 


(•) 


50.374 


50 706 


8,935 


— 


— 


— 


— 


— 


— 


525.000 under 550,000 


CI 


145,766 


146,372 


43 617 


— 


— 


— 


— 


— 


— 


550.000 under 575,000 


CI 


87 392 


87 653 


29.309 


— 


— 


— 


— 


— 


— 


575,000 under 5100 000 


CI 


71.628 


71 973 


20.864 


~ 


~ 


~ 


~ 


~ 


~ 


5100.000 under 5250,000 


68 


191 520 


192,342 


70.165 


- 


- 


- 


- 


- 


- 


5250,000 under 5500,000 


27 


116 233 


116,525 


55.048 


— 


— 


— 


— 


— 


— 


$500 000 under 51 000,000 


CI 


98 488 


98,862 


50,312 


— 


— 


— 


— 


— 


— 


Sl.000.000 under 510,000.000 


4d 


286 129 


287 069 


229,898 


— 


— 


— 


— 


— 


— 


510.000.000 under S50.000.000 


CI 


89 736 


68 776 


85870 


— 


— 


— 


— 


— 


— 


550,000.000 under SIOO.000.000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


5100.000,000 or more 


- 


— 


— 


- 


- 


— 


— 


— 


— 


— 


Without income tax subject to estimated 






















lax payments 


CI 


— 


- 


47 441 


— 


— 


~ 


— 


~ 


~- 


Without normal lax. surtax, and alternative 






















tax belore credits 


- 


^ 


1 166 


17,029 


~ 


~ 


~ 


" 


~ 


~ 


Returns without nel income 


- 


251 


8978 


20,295 


- 


- 


~ 


" 


- 


- 



Footnotes at end ol table See text tor "Explanalion ol Terms and 'Desctiplion ol the Sample and Limitations ol the Data 



Corporation Returns/1974 



121 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 15.— Number of Returns, Net Income, Income Subject to Tax, Income Tax, Credits, Payments, and Tax Due and Overpayment, for 
Total Returns and Returns Witti and WIttiout Estimated Tax Payments, by Size of Income Tax Subject to Estimated Tax Payments- 
Continued 



|AII tigurps are eslimales based on samples— money aniOLjnIs are in Thousands ol jollarsi 





Taxpaymenis— Continued 








Estimated (ai 


Credit for 




Payments witti applications for extension 






payments- 


-Contmued 


tai on 


Credit 




of filing time 




Tax due 




Type Ol returns, siie Of (ncome tai 


Less Refund of 
estimated lai payments 


special fuels. 


for 131 










at time 
of filing 


Ta« 


sub|pct 10 estimated tai pavments- 


nonhtgl^way 
gasoline. 


paid by 
regulated 
investment 
companies 


First eilension 


Second eilension 


overpayment 




Number of 
returns 


Amount 


and 

lubricating 

oil 


Number of 
returns 


Amount 


Number of 
returns 


Amount 








(21) 


(22) 


1231 


1241 


1251 


1261 


1271 


1291 


1291 


1301 


Total Active Corporation Relyrns Other Than 






















Forms 1120S and 1120-DISC 






















Total 


10.219 


1.329.425 


36.602 


1.583 


120.978 


6.272,598 


16.497 


3.911,365 


S.719,%6 


2,737,698 


Returns wilh net income total 


5 816 


957 n t 


3t.661 


: 418 


115008 


6 252 850 


15401 


3 905.914 


5.706 809 


2 51 7 620 


With normal tai. surtai. ana aliemative lai 






















Oetore credits total' 


5,669 


919,749 


30 095 


1,335 


113,509 


6.231,634 


15,263 


3.890.013 


5.702.242 


2,495.507 


With income ia< subiect to estimated ia< 






















payments loial' 


5 178 


904,856 


29,259 


1335 


106168 


6,201,000 


14.679 


3 868.963 


5 701,555 


2,419,484 


Undet 56 000 


t 477 


41017 


1 19t 


12 


57 432 


77,189 


5,123 


6101 


493.029 


216,923 


S6.000 under StOOOO 


601 


16 904 


eS4 


CI 


8,270 


28.000 


971 


3.096 


166 276 


73.772 


SIO.OOO under SlSOOCi 


451 


16658 


402 


D 


7,344 


40,794 


1,295 


6.961 


171985 


79.501 


SI 5.000 under S20 000 


305 


13.024 


194 


("1 


3994 


29.253 


464 


2.972 


155 009 


54.972 


520,000 under S?5.000 


213 


7.179 


328 


CI 


2,796 


24414 


394 


4.551 


127.494 


40.064 


525.000 under S50.000 


638 


37912 


596 


CI 


8,880 


111351 


1389 


14.478 


436 736 


155.632 


S50.000 under 575,000 


294 


26332 


730 


n 


4 232 


62 766 


736 


12911 


325 746 


88.110 


575,000 under 5100,000 


194 


20,589 


994 


CI 


2513 


66 135 


506 


12.358 


255.425 


63,444 


5100,000 unde' 5250 000 


471 


89068 


1520 


274 


6018 


281 409 


1290 


60495 


823 417 


190,432 


5260.000 under 5500 000 


166 


73,919 


t tst 





2.661 


258 071 


698 


70 733 


596 563 


133 888 


5500 000 under 51000 000 


149 


73,185 


1273 


CI 


1.632 


295124 


537 


100.128 


5115.467 


135 299 


51-000.000 under 510000.000 


164 


288 963 


7 449 


175 


1992 


1.425 587 


952 


738,8^7 


1,193993 


527 079 


510,000 000 under 550.000 000 


32 


158,341 


6 550 


14 


342 


1,522 516 


275 


1 236,804 


351,676 


393 464 


550.000.000 under 5100,000.000 


('1 


CI 


1563 


— 


45 


699 723 


34 


560 422 


75.909 


97.04C 


5100.000,000 or more 


(•) 


I") 


2 584 


- 


27 


1.258 668 


24 


1.039.184 


31.941 


169,964 


Withoul income lax subject to esitmaiec 






















lax payments 


491 


14,893 


836 


— 


5,341 


30 694 


585 


21,050 


687 


77.023 


Wiltiout normal ia> surtai. and alternalive 






















la* beiore credits 


147 


37 362 


1 566 


C) 


1.499 


2' 156 


139 


15.901 


4,567 


22.113 


flelurns withoul net income 


4 403 


3;2 314 


4 'Ml 


165 


5 970 


19749 


1,096 


5.451 


13,157 


220.078 


Returns With Estimated Ta« Payments 






















Total 


10.219 


1.329.425 


29.054 


893 


61.602 


5,720,070 


10.055 


3-694.975 


4.558,959 


2,657.566 




5616 


95; 1 1 1 


27,233 


883 


60 4,'i) 


5 713 482 


9 959 


3 693.384 


4,555 292 


2 451 154 


Wilh normal la«. Surtax, and alternalive la« 






















before credits loia)' 


5669 


919 749 


27 096 


982 


60 400 


5 701 791 


9939 


3.693.536 


4.554 449 


2 435 397 


With income ia> subject 10 esiimated tai 






















paymenls, lolaf 


5.178 


904 856 


26 969 


992 


59.926 


5 698 172 


9 894 


3 682 243 


4 554 313 


2 366 106 


Under 56,000 


1,477 


41.017 


663 


Cf 


20.353 


28 335 


?.173 


2.720 


161 578 


208 690 


S6.000 under 510 000 


601 


16 904 


747 


CI 


4923 


13812 


533 


1.268 


82.951 


72 329 


S10000 under S15000 


461 


16 659 


235 


C) 


5161 


25 844 


1.027 


5.611 


101.837 


79 400 


515 OOO under 520,000 


305 


13.024 


144 


CI 


2.871 


17291 


346 


1.950 


104,890 


53,396 


520 000 jnder 525 000 


213 


7 179 


274 


CI 


2.155 


16445 


316 


3.639 


84,485 


39.313 


S25.000 under 550 000 


638 


37 912 


377 


CI 


7 005 


73256 


1063 


9,165 


330,268 


153.199 


550.000 under 575,000 


294 


26 332 


666 


CI 


3.555 


59 581 


554 


7.851 


265,227 


86.687 


575,000 under 5100,000 


194 


20 589 


927 


CI 


2157 


46 339 


446 


9 608 


202 085 


61.378 


5100.000 under 5250.000 


471 
186 


69,068 
73919 


1313 

1010 


165 

CI 


5 331 
2467 


227135 
218295 


1 113 
602 


44.910 
55602 


695177 
520 578 


185 714 


S250!000 under 5500 000 ..'.'.'. 


130 859 


5500,000 under SI. 000.000 


i.'9 


73 186 


1099 


CI 


1.542 


260.864 


494 


84 250 


463,498 


131 732 


51000,000 under 510 000,000 


164 


288 963 


6890 


CI 


1999 


1 283 523 


899 


651.602 


1 09? 540 


508.819 


510,000 000 under S50.000 000 


32 


15W341 


8477 


14 


335 


1468 062 


270 


1205 461 


341.449 


389 597 


550.000 000 under 5100.000 000 


'*) 


I'l 


1.563 


^ 


45 


699.721 


34 


560,422 


75.809 


97,040 


5100.000 000 0' more 


i'l 


(•) 


2 594 


— 


27 


1258 668 


24 


1.038184 


31.941 


168 964 


Wilhoul income lat subiect to estimated 






















lax payments 


4fit 


t4P93 


227 


- 


574 


3619 


CI 


ri 


CI 


69 281 


Without normal la< surtax, and allernainie 






















tai beiore credils 


147 


37 362 


137 


''1 


78 


11631 


CI 


Cl 


843 


15.767 


Helu'ns without nel income 


4 403 


372314 


1 M?l 


r 


1 124 


6 588 


96 


1591 


3 667 


206,412 


Returns Without Estimated Ta» Payments 






















Total 


- 


- 


7.548 


690 


59,376 


552.528 


6.442 


216.390 


1.161.007 


80,132 


fleiuins wilh ret mccme, total 


- 


- 


4429 


535 


54 530 


539 368 


5442 


212 530 


1 151 517 


66 466 


Wilh noimai ta", surtax, and alternalive tai 






















beiore ctedils. loiai 


— 


— 


2999 


453 


53 109 


529 903 


5 324 


206 477 


1 147 793 


60 120 


With income tax Subject 10 esiimaled ta> 






















paymenls. lolal 


— 


_ 


2 39(1 


453 


4834? 


502 828 


4.784 


166 720 


1.147.242 


52,378 


Under 56 000 


— 


— 


526 


I'l 


37.079 


48 854 


2 950 


3 361 


331.451 


8.143 


56,000 under SIO.OOO 


— 


— 


107 


CI 


3347 


14 198 


438 


1830 


83 325 


1443 


510,000 under 51^000 


— 


— 


167 


— 


2183 


14 950 


269 


1.250 


70 149 


1 101 


515,000 under S20 000 


— 


— 


50 


- 


1 113 


11962 


118 


1022 


50 119 


15/6 


520000 under 525 000 


— 


— 


54 


— 


641 


7 969 


78 


912 


43.009 


751 


525,000 under 550,000 


— 


— 


209 


CI 


1.875 


3S095 


326 


5-i'3 


106.467 


2,433 


560,000 under S75.0O0 . , 


— 


— 


64 


— 


677 


24 185 


182 


5,060 


60519 


1.423 


575.000 under S100.00U 


- 


- 


57 


CI 


356 


17 797 


60 


2.750 


53 340 


2066 


SlOO.OOO under 5250,000 


_ 


_ 


207 


CI 


687 


S4274 


177 


15.575 


128210 


4,718 


5250.000 under 5500.000 


— 


— 


141 


— 


194 


39 776 


86 


15131 


65 985 


3.029 


$500 000 under 51.000 000 


— 


— 


174 


— 


90 


34.260 


43 


15.8/9 


52 969 


3,567 


51,000.000 under 510.000,000 


— 


— 


559 


— 


93 


142 064 


53 


67.275 


91443 


19,261 


510.000,000 under 550000,000 


— 


— 


73 


— 


7 


54 454 


5 


31343 


10 227 


3.967 


S50.000.000 under SlOO.OOO 000 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


S100 000,000 or more 


— 


— 


— 


— 


— 


— 


— 


— 


— 


— 


Without income lax subject to eslimaied 






















la. paymenls 


— 


— 


609 


- 


4 767 


27n75 


540 


19 757 


551 


7742 


Wilhoul normal la. surtax, and alternative 






















ta« beiore credits 


- 


- 


1 4?q 


CI 


1421 


9 465 


lis 


60'1 


3 7?4 


6 146 


flel jrns wilhoul net income 


- 


- 


3 1?0 


155 


4.846 


13 160 


; Olic 


3 860 


9 490 


13.656 



(•) Eslimale IS not shown separalely because of the small number ol sample returns on which it was ba^ed However, Ihe data are included in Ihe appropnale lotals 
•Excludes returns with only la« irom recomputing prior year investment credit lax (rem recompulmg pnor year work incfniive (WINJ credit and 'or additional tax for lair prefertjnces 

-Includes returns with normal lax. suMai and alternalive tax alter foreign lax. investment and work incentive (WIN) credits plus tax from recomputing prior year inveslment and work incenlive (WIN) credits Excludes additional lax lor 
lax preferences 
■Credits include loreign lai. investment, and work incentive (WIN) credits 
NOTE See lext tor Explanation cl Terms and " Descnpiion of Ihe Sample and Limilations ol the Data 



122 



Corporation Returns/1974 



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123 















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Corporation Returns/ 1974 





















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Corporation Returns/ 1974 



125 



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126 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 18. — Investment Credit and Related Items, for Total Returns, and Returns With Carryover, by Size of Investment Credit 

|All tigLirt-s a'e eslimales based on samples— money amounis are m ihousands ot doliars| 





Total active 






Relurns with inveslmeni credil. by 


size of credit 








Corporation 
















rt«m 


returns Other 
than Forms 
1120S and 
1120-DISC 




Under 
SSOO 


S500 


S2.500 


S6.000 


$10,000 


$15,000 




Total 


under 


under 


under 


under 


under 






S2,500 


«.000 


SlO.OOO 


$15,000 


$20,000 




(1) 


121 


(31 


(4) 


(SI 


(61 


(71 


(81 


Number ol returns 


1,626.334 


533 947 


320 471 


136 517 


40618 


14 581 


7.021 


3.654 


Busrness recerpis 


2.709.70?,373 


2.025.639.360 


196 695 031 


199.733554 


108121265 


65 109 316 


47 513.543 


35 186.460 


Nel income (less delicil) 


137 506.774 


142.874,424 


7883 335 


9.016355 


5 430 438 


3 719.746 


2 777815 


2044 221 


Income sub[ect lo lax 


143 967,362 


136.273.561 


7 588.297 


8713321 


5.228722 


3.602 316 


2 688 7-f 


1961.649 


Income tat. lolal 


66.106.421 


63.000.785 


2 728.281 


3.584 623 


2.271.503 


1632.674 


1.240.655 


915.667 


Normal la« soflax, and allecnatiue lax 


















Tolal 


65.582120 


62612980 


2.721 120 


3 570 547 


2,259.518 


1 624.203 


1.232.411 


910.618 


Alter loreign ta« credil 


44 829 301 


43 079.269 


2 717.433 


3561.361 


2.249.615 


1617.854 


1.220.824 


901.172 


InveslmenI credil 


4.221 384 


422t 384 


CI 


170750 


152.060 


104.605 


81 790 


61.182 


Foreign la> credit 


20 752819 


19 533.711 


3.687 


9.186 


9.903 


6.349 


11.587 


9446 


Tax Irom recomputing prior year inveslmeni credil 


179.121 


145710 


2917 


5898 


5.643 


4.237 


4.035 


2.492 


Total assets 


3.952.766.527 


2.805.641 939 


176.276.683 


236496.037 


141.717,103 


95894.816 


79.204.032 


48.049.653 


Depreciable assets 


1 154.201.858 


837.609 463 


27,039616 


32.748497 


22.852.285 


14 839.859 


11.482.937 


8.328.373 


Accumulated depreciation 


433.272.588 


328.432163 


13,160,906 


15 193.088 


10056 638 


6 751.820 


5.063.314 


3.769.959 


Depreciation deduction 


76.227.455 


56.826.934 


2 186,816 


2.914489 


2,033 882 


1.314762 


1.011.222 


755.490 


Cost ol properly used for im/eslmenl credit lolal 


96.620 019 


75.434 892 


1 471.065 


3 305 491 


2,699,335 


1 735.397 


1.337.311 


1.021.695 


CosI ol new properly 


94 126745 


73.519153 


1258 845 


2.887021 


2,338547 


1.598.931 


1.248953 


967.673 


CosI ot used propeny 


2000 798 


1.460 570 


211 102 


415.430 


356339 


135 300 


86574 


48.865 


New or used propeny nol slaied 


492 476 


455.169 


1,118 


3.040 


4.449 


CI 


CI 


C) 


Inwestmeni qualilied for credit 


86.572770 


67 584 782 


915.853 


2.494.632 


2.198 864 


1 417 882 


1 100 847 


850 735 


Tenlaliwe investment credit 


















Number ol returns 


696.802 


509 217 


301.999 


131.848 


39809 


14 086 


6.896 


3606 


Amount 


5.365919 


4.196 063 


20.779 


186.747 


156.021 


100.188 


78.237 


59.577 


Im/eslmenl credit carryover 


3519.323 


1 518.515 


6.095 


40.512 


35.116 


24716 


17.010 


12.636 


Unused inveslment credit 


















Number ol returns 


246.364 


45.619 


13.964 


1 7.759 


7.361 


2543 


1.127 


621 


AmounI 


4.663.709 


1.493.045 


26.813 


56.462 


39.062 


20.290 


13.455 


11.029 


Returns with investment credit carryover 


















Number of returns 


168.186 


87.975 


43.122 


25.256 


9.946 


' 3.753 


1.807 


909 


Tentative investment credit 


















Number 01 returns 


130.811 


63558 


24.960 


20.590 


9.137 


3.258 


1.682 


861 


AmounI 


1.726.469 


1.017 965 


4.886 


24.455 


25.881 


16945 


13.430 


10.984 


Inveslmeni credit carryover 


3.519.323 


1.518515 


6095 


40512 


35.116 


24 716 


17.010 


12.636 


Normal tax. surtax and alternative lax alter loreign lax credit 


6.390 593 


6390593 


96.680 


166.017 


134 795 


121 307 


88.787 


73.131 


Inveslmeni credit 


1.400.087 


1.400.087 


CI 


32.748 


37 808 


27.156 


20 791 


15.151 


Unused tnveslmeni credit 


















Number ol returns 


105.054 


24.841 


5.509 


10.001 


4.622 


1 712 


778 


441 


AmounI 


3.845.700 


1.136.368 


10972 


32.210 


23.168 


14.502 


9.648 


8 469 


Returns wilh carryover greater Ihan inveslmeni credil 


















Number ol returns 


90 486 


10.273 


3,805 


3.698 


t 466 


450 


227 


107 


Tentative inveslmeni credit 


















Number of lelutns 


76.247 


8.9'. 4 


3,161 


3.165 


1412 


445 


198 


107 


AmounI 


1.012610 


304 066 


2,314 


8.766 


6.892 


3.352 


2.982 


2.604 


Inveslmeni credil carryover 


3005296 


1 004 488 


6.095 


21.738 


15.467 


9.748 


6055 


4.859 


Normal lax. sunax and allemalive tax after foreign tax credit' 


629757 


629 757 


1.239 


7 914 


5.744 


4.249 


2.544 


2.044 


Inveslmeni credit 


316.716 


316.716 


I'l 


4 767 


5.461 


3.246 


2.517 


1.755 


Unused inveslment credit 


3.701 183 


991851 


8.407 


25 733 


16.898 


9854 


6.520 


5.708 


Returns with accounting perrods ended January 1975 Ihrougn 


















June 1975. with investment credit items 


















Number of returns 


253.554 


162.616 


108.775 


48 254 


13.311 


4.924 


2.494 


1.301 


Cost of property used for investment credit lolal 


12.735.780 


9.588.360 


472.455 


1045.473 


784.167 


561614 


444.302 


333.119 


Cost of new property 


11.994 437 


9.064.019 


409.463 


900 291 


662.986 


510 175 


408.874 


312.347 


CosI of used property 


















Number of relurns 


67 723 


47437 


19.761 


14.995 


6.188 


2.348 


1.371 


756 


Amount 


699 749 


487652 


62.722 


142.728 


117.270 


50.367 


35.428 


19.257 


New or used property nol slated 


41.594 


36.689 


CI 


CI 


CI 


CI 


— 


CI 


Inveslmeni qualified tor credit 


10.654 638 


8 158.217 


301.152 


793807 


639.676 


447.338 


364.831 


277.324 


Tentative investment credit 


• 
















Number ol returns 


240.912 


175.508 


103.620 


46.722 


13.132 


4783 


2.446 


1.295 


Amount 


814.998 


61 1 336 


7.239 


64.145 


49.924 


34 598 


28.428 


20.757 


Investment credit carryover 


427.681 


130.473 


1.773 


11376 


11.336 


9.797 


5.816 


4.748 


Normal tax, surtax, and alternative tax alter loreign tax credit' 


7.820.233 


7.820 209 


774.358 


1.092.254 


634.715 


459.894 


347.016 


255.767 


Inveslment credit 


















Number of returns 


182.616 


182.616 


108.775 


48.254 


13.311 


4.924 


2.494 


1.301 


Amount 


605.701 


605.701 


CI 


59.721 


50.283 


35.652 


29.069 


21.851 


Unused investment credit 


















Number of relurns 


85.854 


15248 


4.380 


6.331 


2314 


885 


378 


260 


AmounI 


636.959 


136.089 


9 005 


15.797 


10.976 


8.742 


5 174 


3.654 



Foolnotes al end ot table See texl for Explanation ol Terms and 'Descnplion ol Ihe Sample and Limilations ot me Dala 



Corporation Returns/1974 



127 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 18.— Investment Credit and Related Items, for Total Returns, and Returns With Carryover, by Size of Investment Credit- 
Continued 



1 


All liguies aie eslim 


3tes based on samples-money amounts 


are in tfiousands o 


dollaisl 














Returns 


with investment credit, by sue ot credit— 


Continued 






Hem 


$20,000 


»25.000 


S50.000 


stoo.ooo 


$250,000 


$500,000 


$1,000,000 




under 


under 


under 


under 


under 


under 


under 


$10,000,000 




$25,000 


$50,000 


$100,000 


$250,000 


$500,000 


Sl.000.000 


(10.000,000 


or more 




191 


|I0| 


I'll 


1121 


(131 


114) 


1151 


116) 


Numbei ol lelu'ns 


2 260 


4 382 


1 946 


1 186 


481 


296 


159 


55 


Business reccpls 


33.8^3,158 


79 955.843 


79.772.961 


103 846209 


127,083,475 


133.700.839 


465 634.433 


350,441 173 


Nel income (less deficil) 


1,633,757 


4 656 176 


4.896019 


6420 188 


6,336,607 


29 260.597 


27 962 408 


30,836,762 


Income subjeci lo la< 


1 571085 


4 433 305 


4679.029 


6.052.570 


6,076,335 


29.046.380 


27.272.743 


27 357,033 


Income tai. tolal 


735.983 


2.091.541 


2-224.005 


2.984.172 


2874091 


13.913.028 


12828 780 


13.075,762 


Noimal tai sufla> and allernalive tax 


















Toial 


732 389 


2 077 730 


2.211.927 


2.869.610 


2,960,267 


13.895 105 


12 721 083 


12 927,452 


Aftei loieign ta« ciedir 


721 692 


2 023 771 


2.140.595 


2.697.532 


2,570,750 


2.692.303 


10293 195 


7,670,972 


Investmeni credil 


49 779 


146415 


135.094 


182.028 


167,476 


207313 


1.312664 


1 448 226 


Foreign lav ciedil 


10.«7 


53 959 


71.332 


171.078 


299,517 


11.202.602 


2 427 889 


5,256,480 


Ta« (fom recomputing piior year investment cieOil 


I 742 


6626 


5711 


7.203 


7,616 


6.391 


51384 


31,815 


Tolal assets 


40 052 331 


153 503686 


125.004 028 


193615925 


166,943,170 


216710407 


763 466.300 


368,707,568 


Dep<eciabte assets 


6 686 672 


20437586 


20 624.093 


36 961.793 


42,400.667 


42.970.026 


264.954012 


295483,067 


Accumulated deDreciation 


2861 334 


9754075 


8.504.136 


14 101 123 


17,479,634 


16.276.868 


99.006.520 


108,453,748 


Depreciation deduction 


619655 


1.733934 


1.625.176 


2 715695 


3,207,445 


2.875.241 


16.664.759 


17,168.368 




659 256 


2.516.820 


2209,224 


3900 684 


4,573,129 


3.605.341 


23.281.312 


22.918.632 


Cost ot new piopeny 


825.740 


2439786 


2,164,947 


3.844.018 


4554.097 


3.563.344 


23.233.263 


22.595.098 


Cost ol used piopertv 


31 764 


70.963 


35 991 


27 735 


13373 


9335 


15 627 


2.172 


New or used piopeny not stated 


CI 


1*1 


n 


n 


CI 


32.662 


32422 


321.362 


investment qualified lor credit 


696.61 7 


2 107 046 


1 916250 


3.421699 


3.837.835 


3.312661 


21.396.855 


21917.006 


Tentative investment ciedit 


















Number ol returns 


2.256 


4321 


1929 


1.179 


481 


295 


457 


55 


Amount 


49 854 


149 508 


134,893 


224.525 


255.911 


222 194 


1.342.712 
422.368 


1.214.917 
657.557 


Investment credit caiiyover 


15 046 


44 774 


26596 


77.449 


100.071 


38570 


Unused investment credit 
















Number ot returns 


406 


1 129 


358 


241 


103 


66 


124 


17 


Amount 


15.120 


45.961 


26 391 


119.944 


188.506 


53 451 


452415 


424246 


Returns witti investment ciedit carryover 


















Number ot returns 


685 


1.297 


450 


347 


130 


77 


170 


26 


Tentative investmeni ciedit 


















Numbei ot returns 


661 


1236 


433 


340 


130 


76 


168 


26 


Amount ^ 


12388 


33.213 


23 283 


60.910 


43.023 


51.633 


424.909 


272.226 


Investment credit carryover 


15.046 


44 774 


26,596 


77 448 


100.071 


38570 


422.368 


657.557 


Normal tai surtan. and alternative tax attei toreign tax credit' 


62.916 


162 573 


181,914 


386.007 


346.374 


380.288 


2.659.705 


1,510.099 


Investment credit 


15.019 


43.551 


31,192 


52.953 


46.065 


53.842 


513.375 


510.436 


Unused investmeni ciedit 


















Numbei ol returns 


327 


917 


238 


175 


68 


42 


95 


16 


Amount 


12415 


34 435 


18 686 


85.305 


97 029 


36.361 


333.801 


419.347 


Returns with carryover greater than investment creC-t 


















Number ol returns 


95 


235 


72 


41 


25 


11 


32 


9 


Tentative investment credit 


















Number ol returns 


95 


227 


68 


40 


25 


11 


31 


9 


Amount 


4 624 


10.999 


5,675 


24577 


13.959 


11.493 


100.947 


104613 


Investment credit carrvover 


6 449 


22937 


12,457 


54 462 


92 326 


19.258 


269 066 


473 571 


Normal tax, surtax, and alternative tax altei loreign tax ciedit 


2546 


8950 


7 756 


12429 


36.344 


14.750 


190.379 


332,869 


Investment credit 


2091 


7 403 


4590 


6 161 


9099 


7.500 


95.577 


166.549 


Unused investment ciedil 


8.992 


26 431 


13 742 


72.878 


97.186 


23.241 


274.436 


411.835 


Returns witn accounting peiiods ended January 1975 thiough 


















June 1975. with investment aedit items 


















Number ol returns 


887 


1.506 


614 


332 


100 


55 


61 


C) 


Cost ol properly used tor investment ciedit tolal 


275 894 


739.078 


611319 


717.648 


596 899 


625 922 


2.038.252 


C) 


Cost ol new properly 


265.625 


709.952 


595.967 


703.911 


588 963 


616.108 


2036.309 


343.149 


Cost ol used properly 


















Number ol retuins 


417 


859 


381 


218 


63 


37 


41 


C) 


Amount 


10.269 


23.644 


11.551 


7.911 


2.606 


1.674 


1.944 


C) 


New Of used properly nol stated 


— 


n 


n 


CI 


C) 


8.140 


_ 




Investment Qualilied toi credit 


239 229 


637 741 


526 701 


637 441 


524.839 


577.024 


1 965 695 


325419 


Teniative investment ciedil 


















Numbei ol letuins 


880 


1475 


606 


331 


100 


55 


61 


CI 


Amount 


19971 


49992 


41 539 


49.447 


37.225 


42.905 


138.823 


CI 


Investment ciedit carryover 


5.959 


12 595 


7472 


9660 


4711 


5.698 


31.639 


7.693 


Normal tax surtax and alternative lax altei foreign tax ciedit 


209.060 


554 733 


539 845 


595149 


503.938 


452.401 


1.205.946 


195.133 


Investment ciedit 


















Numbei ol returns 


887 


1506 


614 


332 


100 


55 


61 


C) 


Amount 


19.337 


50219 


42.936 


49.337 


34.206 


39.510 


138.544 


CI 


Unused investment credit 


















Numbei ol returns 


120 


357 


114 


61 


22 


14 


12 





Amount 


5593 


12 365 


6.074 


9 769 


7.730 


9293 


31917 


- 



(■) Eslimaie IS nol shown separately because ot the small number ol sample returns on which il was based However, the data are included in the appropriate lolals 

' Less than SSOO per relurn 

NOTE See leKi tor Exptanalionol Terms and Descnpiion ol the Sample and Limiialions ol ihe Data ' 



128 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS. OTHER THAN FORMS 1120S AND 1120-DISC 
Table 19.— Investment Credit Items: Number of Returns, Cost of Property, Investment Qualified for Credit, Tentative Credit, Carryover, 
Income Tax, Investment Credit, Unused Credit, Depreciable Assets, Depreciation Deduction, and Returns With Carryover, by Major 

Industry 

|Ail tigures are estimdios ba^,t.r] on sampies— money amounis are m ihousands o' dollar5| 



Number of 

returns o( 

aclive 

corporations, 

other than 
Forms 1120S 
and 1120-DISC 



Normal tai. surtax, and 
alternative tai 



After 

foreign t 
credit 



Ta« from 

recomputing 

prior year 

investment 

credit 



Returns with investment credit items 



Cost of property used 'or investment credit 



Cost of 

new 
property 



Cost of 

used 
property 



New or used 
properly 
not staled 



All Industries 



Agriculture, forestry, and fishing 
Mlnlr)g 



Melat mining 

Coal mining 

Oil and gas extraction 

Nonmelallic minerals, except luels 



General building conlradors and operative builders 

Heavy construclion contractors . 

Special Hade coniractors 



Manufaclurlng . 



Food and kindred products 
Tobacco manulaclures 

Textile miH products 

Apparel and other leilile products 

Lumber and wood products 

Furniture and tixluies 

Paper and allied producis 

Prinling and publishing 

Chemicals and allied products 

Petroleum (ir'cludmg miegraled) and coal products 

Rubtier and miscellaneous plastics products 
Leather and leather products 
Stone clay, and glass products 
Primary metal industries 
Fabricated metal products 

Machinery, excepi electncal 

ElecKical and eleclromc equipment 

Motor vehicles and equipment 

Transportation equipment, except motor vehicles 

Instruments and related products 

Miscellaneous manulactunng and manutacluring not allocable 

Transportation and public utilities 

Transportation 

Communication 

Electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Groceries and relaled producis . 

Machinery, equipment, and supplies 
Miscellaneous wholesale trade 

Retail trade 
Building malenals. garden supplies, and mobile home 

dealers 
General merchandise stores 

Food stores 

Automotrve dealers and service stations 

Apparel and accessory stores 

Furniture and home lur mshings stores , , 

Ealing and drinking places , . , , 

Miscellaneous retail stores 

Wtiotesale and retail trade noi allocable 

Finance, insurance, and real estate 

Banking 

Credit agenoes other than banks 
Security, commodity brokers and sen/ices 
Insurance 

Insurance agents, biokers, and service 
Real estate 

Holding and other investment companies, except bank 
holding companies 



Hotels and other lodging places 

Personal services 

Business sen/ices 

Auto repair, miscellaneous repair services 

Amusement and recrealion services 

Other services 



Nature of business no) allocable 



1.626,334 

36.260 

13,369 

1 579 
1,558 
7, 15^1 
3,078 



59.866 
12,513 
75.414 

177.654 

13,095 
63 
5,6te 
13,040 
10,291 

5 672 
3,614 
24 176 



7,952 
4.413 

21,954 



20.697 
9,052 

2 011 

3 268 

4 574 
9 942 

65.695 

49 762 
7 964 
7 969 

479,003 

172,467 
16,265 
35,860 

120.342 

306,206 



19,794 
52,700 

30,334 
29,279 
58,408 
81.400 
330 

387,072 



14,42' 
46,64t 
4 275 
7,072 
29,280 
241,958 

43,418 



12,626 
27,6 
85,746 
37 214 
28,455 
125,374 

2,169 



65,582.120 
332,688 



197,667 

571,409 

1,246,094 



391,699 
361.060 
402,518 

31.970,477 

2,728.261 
549,964 
536,709 
415,293 
611,165 

182,057 
1,393,772 
1,126.329 
4,192,738 
6 844,473 

434,214 

104.427 

511.275 

2,688,333 

1.625,610 

3,415.535 

1,551,199 

1 ,265,227 

597,884 

825,161 

350 851 

4,682,199 

1 407 752 
1 730 259 
1.544 168 

8,291.612 

5,127,197 
377,261 
907,974 

3,641,962 

3,163.678 

245 439 
777.055 
493,376 
437,356 

249,998 

147,851 

276,049 

536,552 

(•) 

5,493,833 

1 548 111 
765,549 
121.892 

2,053.290 
148.519 
652.611 

203,861 

1,419.647 

84,426 
127,403 
466,229 
129,003 
306 919 
305,667 



113.352 
520,422 
381.062 
130,150 



363 965 
358 033 
398,183 

23.590.692 

2,434,542 
384,247 
530,136 
411,240 
573,478 

178,679 
1.256,125 
1.073,761 
3,416.078 
2.232 827 

377.372 

102,852 

436,517 

2.316.614 

1,537.801 

2.577.987 
1.275.572 
881,198 
569,269 
696.937 
325,440 



1,361 W2 
1.698.675 
1,525.593 

7.903.44S 

4,841,221 
376,174 
895,770 

3,569,277 

3.061,487 

245 375 
710 844 
492.090 
406,274 

249,845 
147,318 
273.949 
533.792 
I") 



1,027,141 
739,504 
120.059 

1.939,380 
143,255 
651,115 



1.351.686 

83416 
125,452 
444.546 
128,797 
266,667 
302 608 



179,121 
2.705 



1,493 
3.731 



7.947 
2.621 
2,321 
569 
3.538 

295 
2,396 
2,814 
13,338 
7,641 

2,550 



3,247 

10,635 
12,373 
6,907 
3,499 
1,772 
770 



9,230 
13,711 
6,253 



3.313 
6,093 



5,106 
1.412 



3,141 
205 



528 
4,273 
3,250 



735.273 
22.821 



24,734 
7,932 
39,892 



3 660 
7,544 
6,809 

3,480 
2,452 
12.867 
5229 



9,460 



9,261 



681 



5.761 
3.385 
15,580 

15.336 
5,450 
1,563 
1,858 
2.611 
5.706 

35,991 

26,215 
5,387 
4 389 

256,382 

98,362 
10.275 
21.535 
66.452 

157.942 

13,879 
5,300 
12,188 
31 ,846 

13.854 
13.583 
29,365 
37.927 
CI 

77.506 

12.493 
8,561 
1,315 
2493 
12,421 
36.770 

3453 

146.366 

6,923 
13,990 
32,469 
17,166 
12,575 
63,243 

1.102 



1.030.865 

2.316.556 

319 220 
649 482 
995,445 
352,409 



655 669 
1,300,250 
850.263 

36.89 1.88S 

3.003,310 
329,452 
840,746 
261 562 

1,378 317 

192,288 
1,536.062 
1,058.230 
4,043,854 
4 234 293 

944,610 

77,269 

1 .4 1 1 ,802 

2,861 459 

1.507.036 

3,465,853 
3,240,539 
4,221.554 
1,122,749 
774.651 
386,224 

34,473,811 

7.540.334 
12 076.501 
14.654 976 

6.491,701 

3,661,682 
407,995 
741,256 

2,512,431 

4,927.252 

249.970 
1,199.845 
1 113,890 

608,365 

179.516 
135 392 

733,361 

606.913 

(•) 

5.444.947 

2.911.513 
760,239 
76,655 
1,012,792 
92,356 
490,154 



5.150,078 

296.730 
269.666 
1,710.638 
1,181,344 
995,332 
694,368 

13,994 



934.691 

2,235.697 

317,112 
624.067 
966.033 
328,465 



574.762 

1,203 704 

704.237 



2.912.098 
326,746 
822.951 
245,416 

1 331,900 

181,669 
1.521,394 
1,019.256 
3.823.552 

4.228.528 

921.111 

73.598 

1.369429 

2,715,304 

1421,301 

3.390,817 
3.223,356 
4.214.486 
1,108,926 
766.124 
371.099 

34,205,775 

7.376,658 
12.047,676 
14,779,241 



687.194 
2.326,239 

4.579,914 

218,893 
1,168.187 
1,079,817 

566.830 

170.722 
121,355 
676,094 
556.016 
(•) 



2.895.001 
736.603 
75.408 
1 ,007,943 
84,399 
456.937 



4.924.670 

286.734 
248,162 
1 .630,638 
1,136.979 
969,396 
652.961 

11,475 



95.798 

80.659 

2,108 
25,415 
29 412 
23 924 

319.942 

80,646 
96 546 
142 750 



15,647 
16,146 
46,417 

10619 
14.591 
38.263 
21 916 
5.765 

23.439 
3.671 
42,373 
23.179 
85,696 

75,036 
17 181 

7.066 
13,623 

6,151 
15,125 

174.007 

151062 
6,336 
14 609 

496.967 

262,901 
27,077 
52,046 

183,778 

234 032 

31,077 
5.306 
34.073 
41.080 

8,794 
8,292 
55,267 
50,143 
(•) 

76.992 

15,599 
11 160 
1.247 
3,778 
7,957 
32,993 

6,258 



9,475 
21 504 
75.802 
43 689 
25,936 
40,692 

2,519 



492.476 



Footnotes at er>d ol table See text for Explanation ol Terms ' and Description ol the Sample and Lmiilations ot the Dala ' 



Corporation Returns/1974 



129 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 19.— Investment Credit Items: Number of Returns, Cost of Property, Investment Qualified for Credit, Tentative Credit, Carryover, 
Income Tax, Investment Credit, Unused Credit, Depreciable Assets. Depreciation Deduction, and Returns With Carryover, by Major 

Industry— Continued 

[All liguf-;s are e:>timaies Based un samples— money arrounis are in thousdri'is o' do:idfs| 



AM industries 



Agriculture, forestry. 3r.d fishing 
Mining 



Meial mining 

Coal minif»g 

Oil and gas enlraction 
Nonmelallic minerals, excepi fuels 



Conslroctlon 

General building conlractors and opeiairve bui'dor^ 

Heavv conslfuciion contractors 

Special trade conlraclors 

Manufacturing 



Food and kindred products 

Tobacco rnanulaclures 

Textile mill products 

Appaiei and olher teiiile products 

Lumber and wood products 

Furniture and Imlures 

Paper and allied products 

Printing and publishing 

Chemicals and allied products 

Petroleum (including integraled) and coal products 

Rubber and m>scellaneous plastics pioduc's ! . . 

1 eathei and lealher products 

Slone. clay, and glass products 
Primary metal industries 
Fabricated meial products 

Machinery, except electrical 

Eleclrical and eleclromc equipment 

Motor vehicles and equipment 

Transportation equipment, eircepl motor vehicles 

Instruments and related products 

Miscellaneous manulactunng and manutaclunng not allocablo 

Transponation and public utilities 

iranspoflation . 

Communication . , 

Etectnc. gas, and sanitary services 

Wholesale and retail trade 

Wholesale Irade 
Groceries and rplaled producis 
Machinery, equipmefl, and supplies 
Miscellaneous wholtsale Irade 

Retail trade 

Building malenals. garden supplies, and moM<-- home 

dealers 
General merchandise stores 
Food stores 
Aulomotive dealers and service stations 

Apparel and accessory stores 
Furniture and home lurmshings stores 
Eating and drinking places 
Miscellaneous retail stores 
Wholesale and retail trade not allocable 

Finance, insurance, and real estate . 



Banking 

Credit agencies Olher than banks 
Secunry, commodity brokers and sen/ices 
Insurance 

Insurance agenls. brokers, and service 
Real estate 

Holding and olher investment companies, encept fiank 
holding companies 



Hole's and olher lodging places 

Personal services 

Business services 

Aulo repair, miscellaneous repair services 

Amusement and recreation services 

Other services 



Tentative investment credit 



Nature of business not allocable 



696.802 

21.137 

6,492 

74 
1.030 
3.626 
1.760 



23,589 

7, 54 J 
38,52-1 



9 589 

61 
3 462 
7,501 
6,718 

3,402 
2,399 
t2,l98 
5026 
680 

4,700 

837 

5.539 

3,337 

15,075 

14,910 
5,422 
1 538 

1 644 
2.607 
5 447 

33.973 

24,669 

5.3t7 
3,987 

243.271 

94.407 
9748 
20,648 
64,011 

148 766 

13.315 
4 586 
11.759 
30,649 

12,816 
12,915 
27,254 
35,492 
(•) 

71.078 

12,386 
6,020 
t.176 
2222 
1 1 ,705 
32,481 

3086 

137.553 

6 325 
13.056 
31.222 
16.217 
11.868 
58,865 



850 



145.390 

21,735 
40,106 
61.599 
21.950 

146.953 

33,573 
72,914 
40 466 



193,729 
22 190 
57.226 
15 578 
89,232 

12.041 
101,470 

67,699 
272,718 
282,394 

56,066 
4.663 
91,427 
191683 
97 953 

213,905 
181 194 
219152 

71 40? 
46,443 
23,442 

1,628.588 

462,960 
500.706 
644 922 

465,396 

197934 
22,374 
36,959 

138,601 

287,272 

12,968 
78 925 
73,481 

24.380 

10659 
5 687 
47.566 
33,606 

CI 

313.38B 

176,756 
33,706 
4,529 
58,416 

3.599 
27.237 



Returns with investment credit items— Continued 



Inveslmeni 

credit 
carryover 



7,146 



18,178 
12,908 
93.486 
45,325 
63,123' 
37,468: 



822 



137.541 

15,206 
39,004 
54,502 
28,829 

74.976 

18607 

41606 



46,307 
CI 

19 490 
3918 
16.786 

2 593 
17 857 

13817 
61,953 
421,197 

13,672 

1,807 

32,553 

224,621 

37,664 

99 588 
40.594 
6,449 
72.888 

5,875 
7 784 



I 167 509 
4)459 
213 309 

188,411 

70 473 

7,983 

10,166 

52,324 

1 1 7,938 

4 421 
28 236 
27 248 

9,207 

4,009 
2.014 
23,547 
19.256 



153.621 

52 214 
11,023 
2,011 
54.077 
644 
27,625 

6.027 

356.998 

16,620 

6.449 

100,143 

43 987 
172,728 

17071 

n 



(14) 



64.245.149 

317.132 

12,190.749 

I85 0ti8 

568,110 

1 1 242,680 

194,891 

1.107.484 

366,586 

366,723 

374,175 

32.103.213 

2,721,074 
552 483 
532,438 
399 953 

606.651 

1 79,765 
1,390 820 
1 113,229 
4,193,884 
7,035,905 

431,463 

101.575 

514.090 

2.700,335 

1610,374 

3.397 093 

1,564,946 

1,291,993 

598 939 

822 16 1 

344,042 

4.655.681 

1 369 956 
1 742 555 
I 543 170 

7.729,941 

4,790 84f 
352,%& 
658 24 

3,579,632 

2938,336 

224,440 
763,792 
482,776 
405 098 

204,136 
121 680 
263,145 
473.369 

(•) 

4.837.263 

I 546.877 
728,876 
115,609 

1 950,697 
128,208 
294,452 

70,544 

1.296.136 

81,487 

1 1 7,276 
421,896 
112,427 
291,225 
27 1 827 

7.548 



Normal lax. surtax, and 
alternative tax 



(15) 



63.735.398 

314.581 

12.143.530 

167 903 

558,085 

11,230,057 

187.485 

1.099.572 

364,644 

362,796 
V2.232 

31.791,557 

2 714 504 
549,844 

530,131 
399 393 

594.100 

179,414 
1,386,914 
1.110.259 
4 t 79 630 
6,842,158 

428.995 

101,293 

507,536 

2,682,225 

1.607,015 

3,387,063 

1,648,027 

1 284,586 

595 252 

820 393 

342,835 

4.619.889 

1,354,665 
1,728,845 
1536 379 



854,779 
3,570 925 



224,014 
761,344 
4a 1 198 
403,0 

203,752 
121,348 
262.262 
472.645 
(■) 

4.765.190 

1,518,536 
695,069 
115,570 

1,947,631 
128.022 
290,652 

69,710 

1.285,395 

80,644 
116 808 
417,735 
109.242 
290.087 
2/0,879 



After 

foreign 

tax credit 



7.546 



313.523 

1,117.872 

112 228 
507,098 
370,466 
126.078 

1.045.8 II 

336,610 
339872 
369,329 

23.421,798 

2.421.521 

384,127 
523,558 
395,340 
556 413 

176,036 

1,249,267 
I 058.895 
3.403.681 
2.232.379 

372,417 
99,718 

432,776 
2,310,506 
1519.223 

2.551.695 
1,272.400 
880,557 
566 637 
695.58 
318 969 

4,526.095 

1.310,850 
1 697 46 
1 517,784 

7.333.850 

4 503,642 
351026 

844,545 
3.306,069 

2829.471 

223,950 
696,222 
479.910 

373,940 

203.655 
120.8 
260,162 
470.817 

n 

4.095.965 

397,576 
670,664 
113,755 
1.834,076 
122.758 
289.253 

67.863 

1.217.798 

79 634 
114,857 
396,084 
109.036 
250 135 
268.052 

7.347 



Investment credit 



533.947 
15.322 



2.717 
1.342 



16,142 
5,514 
28.238 



7.390 

57 



2.332 
2089 
8,932 
3,864 
615 

3.450 
762 
4.192 
2.903 
12.306 



3.505 
1,103 
1452 

1,838 
3,679 

25,142 

18,468 
3 557 
3 11 



4.361 

9,057 
23,697 

10,697 
9,664 
17.651 
27.522 
I') 

54.267 

10,326 
6326 
628 
1.745 
9,646 

23.312 

2.284 

102,636 

3 896 
9,626 
21,563 
12.646 
7 496 
47511 

1.009 



Footnotes al end ol table See text lor Explanation of Terms' and "Description ol Ihe Sample and Limitations of the Daia 



42.576 

134.767 

19,463 
43 731 
36,695 
34,878 

102,834 

21 725 
49,267 
31,842 



41,217 

It, 306 
72,285 

9,702 
102983 
60,998 
278,440 
312.784 

54,674 
3.608 
75.194 
273.407 
92.973 

174,687 
129,469 
114,696 
59.966 

33,105 
19.902 



360,659 
466.336 
286 116 

394.788 

165,699 
18.560 
32.527 

114,512 

229,009 

10,274 
63,875 
65 154 
17.942 

9.215 
3.852 
30.783 
27.914 

(•) 

161,083 

94,390 
17,073 

3.220 
23,758 

2,687 
16,803 

3,152 

161.092 

9126 
10.929 
47,273 
22 496 
44,1390 
26 578 



Unused tnveslment credit 



522 



246.364 

9.807 

3.041 

30 

389 

1,730 

692 

27.732 

9,889 
3.732 
I4,t1t 

40.002 

2.967 
{•) 

1,837 
2,263 
3,161 

1.436 

518 

5.086 

1.547 

125 

1.61 
403 

2.414 
743 

4.533 

4.966 

2.124 

499 

559 

1,025 
2,173 

16,979 



69.310 

16,562 
2 411 
3,896 

12.273 

50.726 

3.187 
1,161 
3,933 
9,227 

3.408 
4.064 
13,767 
11.959 
(•) 

25.235 

2,680 

2 434 

692 



54.037 

3 629 
5,201 

14.255 
6.622 
5 601, 

18 629 



(•) 



130 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 19.— Investment Credit Items: Number of Returns, Cost of Property, Investment Qualified for Credit, Tentative Credit, Carryover, 
Income Tax, Investment Credit, Unused Credit, Depreciable Assets, Depreciation Deduction, and Returns With Carryover, by Major 

Industry — Continued 







[All liguies are 


eslimalfS based 


cn samples-money amounls are in thousands ^ 


1 dollars] 




















l^eturns with in 


estmeni credit items— Continued 
















Returns trrith investment credit carryover 






Tentative 


nvestment 




Normal tai. 






tjnused investment 


Maior industry 


Depreciable 
assets 


Depreciation 
deduction 


Number ol 


credit 


Investment 

credit 
carryover 


sunai. and 
alternative 


Invfrstn^^tii ^1 cull 


credit 






















returns 


Number ot 
returns 


Amount 


tax atler 
loreign tai 


Number ot 
returns 


Amount 


Number ot 
returns 


Amount 
















creiJIt 












(21) 


(22) 


(23) 


(24) 


|25| 


(26) 


(27) 


128) 


(291 


130) 


131) 


All industries 


t,074,41t,163 
7,6t4,00t 


71.764.065 
636.451 


168.186 
6.384 


130,811 
5.400 


1.726.489 
21.777 


3,519,323 
30,783 


6.390.593 
40.628 


87,975 
3,282 


1,400,087 
14,826 


105 054 
4,184 


3,845.700 


Agriculture, toreslry. and tistiing ,..,,,.,..... 


37.734 




20,62t,56S 

3,389,250 


1.457.396 

203.750 


2.426 

25 


2.123 

25 


84.208 

10,516 


137.541 

15 206 


388.909 

CI 


1,638 
4 


87,804 

11472 


1,674 

24 


133.945 


Melal mining 


14.250 


Coal mining 

Oil and gas extraction 

Nonmelallic minerals, except luels 


ia2iS32 


360972 


409 


322 


23,935 


39,004 


201,919 


371 


30,263 


274 


32.676 


8684,872 


563.610 


1.268 


1,167 


40,815 


54 502 


109,008 


797 


21612 


860 


73.505 


4,122,614 


309.064 


726 


609 


8,942 


28 829 


55 111 


466 


24,257 


516 


13.514 


Construction 


20,514.922 


2.058.295 


17.516 


14.618 


44.501 


74,976 


124.043 


9.322 


31.955 


11,110 


87.521 


General building conlraclors and operative 




builders 


6 261 4Sb 


531 520 


5,861 


4,716 


9,510 


18,607 


34 145 


2633 


6 363 


3,777 


21.754 


Heavy construction contractors 
Special trade contractors 


B 883 348 


898.493 


2,937 


2,548 


25,204 


41,606 


56 759 


I 720 


16.882 


1,954 


49.928 


5370 118 


628,282 


8,718 


7,354 


9787 


14763 


33 139 


4 769 


8710 


5,379 


15.839 


ManutacturInD 


449.901.717 

34 730,788 


30,883.569 

2 541,372 


28.265 

2443 


24.795 

2,336 


648,348 

60 631 


1,148.625 

46 307 


3.603.261 

519 806 


14.336 

1 141 


711.592 

56,042 


18,825 

1 704 


1.085,379 


Food and hindied products 


510% 


Tobacco manulactures 


3,320 729 


260,296 


CI 


(") 


CI 


CI 


CI 


C! 


CI 


CI 


C) 


Textile mill pioducts 


11,501 391 


822,737 


961 


767 


8,985 


19,490 


39 957 


301 


5,706 


780 


22.769 


Apparel and oltiei textile products 


3,012664 


246,684 


1.040 


997 


2,734 


3918 


15.380 


497 


1509 


712 


5.143 


Lumber and w^od producis 


12,931 846 


960,858 


1.602 


1,511 


14,590 


16,786 


35.271 


648 


6,954 


1,191 


24.422 


Furniture and fixtures 


2,242,800 


175,504 


831 


753 


1,413 


2,593 


9,032 


579 


1,386 


364 


2.620 


Paper and allied products 
Printing and publistiing 
Chemicals and allied products 


19,997,737 


1,206,199 


642 


589 


15,187 


17,857 


201,914 


456 


24,455 


327 


8.589 


12,021,396 


908,615 


3.782 


3,116 


7,462 


13,817 


31,361 


2091 


7 984 


2,493 


13.295 


49675619 


3 314,354 


864 


661 


56,013 


61,953 


328 078 


288 


69458 


729 


48.507 


Petroleum (including integrated) and 
coal producis 


83 081 024 


3 746,357 


222 


221 


154,629 


421 197 


554,410 


175 


187 297 


90 


388.529 


Rubber and miscellaneous plastics producis 


9 579,385 


769,692 


1 302 


1,122 


27,863 


13,672 


106 339 


717 


30 099 


743 


11.436 


Leather and leather producis 


1 283,641 


89,118 


399 


122 


1,146 


1,807 


CI 


C) 


CI 


243 


1.919 


Stone, clay and glass producis 


16,891,300 


1,122,303 


1 509 


1288 


22,504 


32 553 


56,659 


853 


21,962 


1 138 


33.095 


Primaiy melal industries 
Fabncaled melal products 


53650.538 


2,736,591 


784 


749 


103,345 


224,621 


985,498 


496 


188,862 


426 


139.104 


17 050.555 


1,261,101 


3737 


3,244 


16,698 


37,664 


132129 


2,383 


21,269 


2,129 


33.093 


Machinery except eleclrtcal 
Electrical and electronic eguipmeni 


34.965348 


3,256,010 


3.601 


3,178 


43,438 


99,588 


183,678 


1,759 


30,797 


2,315 


•112.229 


25,904.228 


2569,613 


1.394 


1,366 


35,274 


40,594 


161,109 


431 


13,038 


1,077 


62.830 


l^oloi vehicles and equipment 


32.575,959 


2,833,056 


234 


209 


27,730 


6,449 


26,192 


98 


6,253 


158 


27.926 


Transpodalion equipment, except motoi vehicles 


13190074 


1,037 597 


584 


370 


37,689 


72686 


95 478 


319 


28 823 


349 


81.754 


Instruments and related producis 


8 160 047 


679,648 


880 


876 


4,922 


5,675 


43865 


337 


261' 


782 


8.185 


Miscellaneous manutacluring and manulacturing 
























not allocable 


4 074 646 


343 064 


t 442 


1,308 


5,374 


7,784 


49,856 


564 


5 704 


1 064 


7,454 


Transportation and public utilities 


399.497.166 


20.571.353 


12.627 


10.609 


5S1.642 


1,428.277 


1.010,729 


6.798 


328.601 


9.608 


1,651.317 


Transportation 

Communication 


82 923 165 


5,290,530 


9,041 


7.495 


295,654 


1,167,509 


578 778 


4919 


238 748 


6,973 


1,224,415 


111082,575 


7358,604 


2007 


1,937 


46 711 


47459 


57 557 


748 


19 408 


1646 


74,751 


Electric, gas, and sanitary services 


205,491,426 


7,922,219 


1 579 


1 177 


209,277 


213 309 


374,394 


1 131 


70 445 


989 


352,141 


Wholesale and retail trade 


76.179,351 


6,610.334 


45.337 


32.629 


124.887 


188.411 


789.699 


23.299 


103.705 


26.602 


209.593 


Wholesale trade 


26,663,474 


2,497,366 


13.847 


10 007 


50 944 


70,473 


393,076 


7.814 


40 945 


7344 


60.472 


Groceries and related products 


3,425,931 


327,288 


2,015 


1,488 


5.014 


7,983 


31,964 


\2\\ 


4,322 


1,065 


8.675 


Machinery equipment, and supplies 
Miscellaneous wholesale trade 


4,168908 


493,799 


2,840 


1,940 


9.354 


10,166 


72,269 


1 620 


8,225 


1,535 


11.295 


21,068,635 


1,676 279 


8,992 


6,579 


36.576 


52 324 


288,843 


4.983 


28,398 


4,744 


60.502 


Retail trade 


47,478,904 


4,110,623 


31,490 


22,622 


73,943 


1 1 7 938 


396 623 


15,495 


62 760 


19,258 


129.121 


Building materials, garden supplies and 
mobile home dealers 


2,394.827 


221,443 


1,928 


1,386 


2133 


4 421 


11,800 


1054 


2,382 


1,137 


4172 


General merchandise stores 


15.472,173 


1,094,878 


1,008 


294 


21,354 


28,236 


155,188 


556 


13,172 


637 


36.418 


Frrad stores 


9,535,103 


668,291 


2,892 


2,463 


20,407 


27,248 


52,845 


1,684 


19,333 


1,736 


28.322 


Automotive dealers and sen/ice slalions 


5,465,982 


602,086 


5,331 


4,137 


4,002 


9,207 


15,559 


2,559 


2,948 


3,307 


10.261 


Apparel and accessory stores 
Furniture and home lurnishings sloies 
Eating and drinking places 
Miscellaneous lelail slores 


1 912624 


172,823 


2,386 


1,348 


2,225 


4,009 


23,728 


1,456 


2,398 


1,136 


3.836 


1216 567 


121,380 


1,660 


1,072 


1,463 


2,014 


33,148 


759 


980 


920 


2.497 


6337 779 


537,214 


9,030 


6,920 


12,747 


23,547 


52,027 


3,707 


10,759 


6,115 


25,535 


5,113 849 


492,508 


7 255 


5,002 


9612 


19,256 


52,328 


3711 


10,788 


4,270 


18,080 


Wholesale and retail Irade not allocable 


CI 


CI 


- 


~ 


~ 


~ 


~ 


~ 


~ 


~ 


~ 


Finance, insurance, and real estate 


67,(76,642 


4.677.528 


16.6SS 


10,571 


105.691 


153.621 


220.619 


7,267 


42.031 


10.572 


217,261 


Bani^ing 

Credit agencies other than banks 

Security, commodity brokers and services 

Insurance 

Insurance agents, brokers, and service 

Real estate 


19,985,209 


2,181,399 


1 554 


1,456 


54,469 


52,214 


82 887 


647 


25,664 


1 176 


81,009 


7,828,277 


581,619 


1,553 


1,039 


19,231 


11023 


54,960 


493 


7,051 


1 127 


23,196 


464,749 


56,589 


326 


187 


670 


2,011 


8,963 


59 


439 


270 


2,442 


7 052,077 


856,310 


595 


325 


17,902 


54,077 


20,912 


270 


904 


350 


71,073 


558,265 


74,303 


2056 


1,340 


744 


644 


6,219 


1,028 


340 


1.111 


1,048 


20,117,680 


858,658 


9 836 


5818 


6,875 


27,625 


43,487 


4,400 


6,941 


6,098 


29,558 


Holding and other inveslmenl companies, 
except bank holding companies 


1 170,385 


68,650 


768 


406 


3,600 


6027 


3 391 


3.'0 


692 


440 


6,935 




42,770.952 

;, 715,092 
2,641,615 


4.857.285 

44,f244 
272,229 


38,564 

:'4M 

3470 


29.939 

1 813 
2536 


145.408 

9,646 
1,759 


356.998 

16.620 
6.449 


212.379 

23,882 
12,366 


21.655 

958 

1 751 


79.573 

5422 
2,878 


22,47« 

1 723 

2115 


422,832 


Hotels and other lodging places 

Personal services 

Business senrices 

Aulo repair miscellaneous repair senrices 

AmusemenI and lecieation services , . 


20.844 
5.330 


11 019,901 


1,486271 


9679 


8 489 


49 959 


100 143 


43993 


5253 


17,292 


6 604 


132.810 


6,763,022 
7,772,960 


1,245,276 
891656 


4,626 
4601 


3.857 
3.694 


29,266 
42,620 


43 987 

172728 


21,076 
71,291 


3.041 
2021 


10553 
32 521 


3140 
3 055 


62.700 
182.827 


Other services 


6,858,162 
134.844 


519,609 
11.854 


13577 
(•) 


9.350 
CI 


12,158 
!•) 


17.071 
(•) 


39 771 
C) 


8 63! 
(■) 


10907 
(•) 


5841 
CI 


18,321 


Nature ol business not allocable - , , , 


C) 







Foolnotes at end Ol table See lent for 'Explanalionol Terms" and 'Descnplion of the Sample and Limitalions ol the Data '■ 



Corporation Returns/1974 



131 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 19.— Investment Credit Items: Number of Returns, Cost of Property, Investment Qualified for Credit, Tentative Credit, Carryover, 
Income Tax, Investment Credit, Unused Credit, Depreciable Assets, Depreciation Deduction, and Returns With Carryover, by Major 

Industry— Continued 

[All figures are esiimates tiased on samples— money amounts are m ihousanJs qi doilafs) 



Relurns with inveslment credit items— Continued 



Number of 
returns 



Returns iwitti carryover greater than investment credit 



Tentative investment 
credit 



Number of 
returns 



Investment 

credit 
carryover 



Normal tai, 
surlai. and 
alternative 
tai alter 
foreign tan 
credit 



134) 



(35) 



(36) 



All industries 

Agriculture, forestry, artd fishinQ 

Mining 

Mela) •nining 

Coal m'ninij 

Oti and ga$ exlraclior^ 

Nonmetaiiic minerals, eicepi lueis 

Conslructlon 

General building conlraclO'S and operative builders 
Heavy construction conira-io'5 
Special trade contractors 

Manulacluhng 

Food and kindred products 

Tobacco manulaciures 

Teii'le mtll products 

Apparel and other textile products 

Lumber and wood products 

Furniture and Imtuies 

Paper and allied products 

Punting and publisriing 

Ctiemicals and allied producis 

Petroleum (including mlegrated) and coal products 

Rubber and miscellaneous plastics products 
Leather and leatrier producis 
Sione. clay, and glass prooucts 
Prima'> metal industries 
Fabf'catea metal products 

Iviachinery, except eleclncal 

Electrical and electronic equipmenl 

Motor vehicles and equipment 

Iransportalion equipmoni, encept motor veh-cifs 

Instruments and related products 

M'Scedaneous manulaclunriq and manulacturing nol allocable 

Transporialion and public ultlittes 

Transportalion 
Communication 
Electric, gas and sanitary services 

WholeMte and retail trade 

vvnolesale trade 

Groceries and related jroducls 
Machtnery, eau'pmenl, and Supplies 
Uisceiianeous wholesale trade 

Retail trade 
Buildirg materials, garden sucplies. and mobile home dealers 
General merchandise stores 
Food stores 
Aulomolive dealers and service stations 

Apparel and accessory stores 
Furnilure and home lurmshings stores 
Eating and drmKing places 
Miscellaneous retail slo'es 
Wholesale and retail iraje nol allocable- 

Finance, insurance, and real estate 

Banking 

Credit agencies other inari l;anks 

Security, commodity brokcs and seaxes 

Insurance 

Insurance agents, brokers, and service 

Real estate . . 

Holding and other mvestmert ccnoames e»ceci bank holding companie* 

Services 

Hotels and other lodging piaces . . . 

Personal services 

Business services . . 

Auto repair, miscellaneous repair se'\<c-.-. 

Amuser^enl and recreation services 

Oin?' services 

Nature of business not allocable . .,. 



90.466 
3,415 



561 

8,889 

1 t2T 
4 373 

16.129 



73.843 

6.512 

663 

1 346 

4,303 

17,331 

869 

623 

1.560 

2,946 

959 

901 

5623 



996 
1073 



1028 
5671 



19,816 

1643 

1.922 
5 461 
2 406 
2,906 

5 4'- 



76,247 
2699 

1.016 

22 
lit 



2bo: 

1 163 
3 072 

14.547 

1 4-1 
(•) 
554 
635 



! P94 



656 

366 

1.537 

1 922 



5.125 
699 



1,304 
2654 

737 

646 

4,4t4 

3289 



766 
131 
257 
903 
3,941 
311 

17.174 

1,453 

1.558 
4 986 

2.005 

2 609 



1.012,610 

13.432 

43,704 

1628 
11 619 
27 478 



5 133 
14 505 
4 528 

296,783 

'5 165 



1.836 
9 599 



108 059 

2 493 
552 
7 442 
23.635 
7.795 

20,517 



218,960 
18 675 
154 862 

54.823 

23.688 
2 046 
3803 

17,839 

31,135 
665 

'0.301 
7.043 
2 790 



906 



5.176 
3.161 



75.752 

34.059 
12624 

512 
17.516 

534 
6,948 
3,559 



36.565 
21.681 



3,005,296 
22,780 
85.479 

4.430 
26 900 
45 980 

B 169 

60.827 

15 445 
34 161 
11 22 

862.306 

33,614 
CI 

17.352 
3,418 



1.955 
7,616 

9.946 



23,962 

109 520 
26,155 

92,397 
36.535 
3.344 
64 068 
511 
5 75^^ 



1.113.859 
42.780 
199,615 

146.799 

52.777 
6 074 
6 829 

39 874 

94,022 
3,003 
26.066 
19.658 
7.472 

2.732 
1.616 

18.702 
14771 



45 100 
10.508 

1,836 

53 593 

554 

23,064 

5.677 

330.224 

15.169 
4,472 
91.649 
39,635 
167.094 
12.005 



(•) 



629.757 

1.561 

25,869 

944 
13 122 
11223 

580 

4,974 



230.024 

830 
150 
625 
111 
301 

87 

3,380 

1.133 

30.154 

145.604 

933 

415 

2,646 

4 872 

1299 

26.796 



258,120 
1.332 
17,183 

15,301 

3,359 

488 

584 

2.267 

11.942 

246 

3 606 

4,156 

576 



2.732 
547 



13,761 

1' 474 



1528 
423 



545 
235 
6.367 
4,270 
47,772 
3.423 



316.716 
1,365 
13,847 



6,920 

5 983 

460 



451 
2.315 

1,051 



15.301 
72, 



1526 
2.574 

1.035 

4.413 

241 



140,644 

131.225 



2 329 

360 



1 548 

2,231 



7.554 

6.113 



3,019 
24 224 

2 060 



( ■ ) Estimate is not shown sepa-ately because ot the small number of sample return on whicn it was based However. 
NOTE See leicl (or ■Expiananon ol Terms and Doscnption o( me Sample and Limitations o( the Data 



a are included m ine appropnaie totals 



132 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 20.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry 



[All figures 


are esdmaleb based on samp 


es— mooey am 


unis are in itioijsands Gl do": 


'Si 
















Total returns of active 


corporations, citier man Form 


1120S and 1120-DISC 








Number o1 
returns 


Selected receipt and deduction items 


Industry 


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


Amortiiation deduction 


Depreciation deduction 


Depletion 


deduction 


Total 


Amount taied at 
alternative rates 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 


Number of 
returns 






Number of 
returns 


Amount 






!1) 


(2) 


13) 


|4| 


15) 


16) 


17) 


IB) 


(91 


1101 




1,626,334 
36,280 


7,740,064 
185,293 


33.825 
1.433 


5.222122 

64.170 


246.447 
6.280 


793.800 
1,653 


1.360.095 
33.161 


76.227.455 
708.450 


19.15e 
934 


18,931.327 




22,579 




13,369 

I •li'i 
1,558 
715<1 

3,071 


336.128 

29.695 
64 033 
215987 
26 413 


690 

19 
212 

331 

277 


174.756 

27 070 
55.030 
77 159 
15 491 


1.798 

147 
198 
971 
482 


7,7(6 

3,710 

734 

2.301 

1 04 1 


10.047 

614 
1.317 
5.478 

2 636 


1.596.431 

285.815 
386 172 
6C1 204 
323240 


5,261 

105 

940 

2.788 

1428 


7 865 856 


Mela! mtnmg 

Coal mining 

Oil and gas extraclion 

rjonmelallic minerals, except fuels 


246.604 

437.457 

6.989744 

192.051 




147,793 

59 866 
12513 
76414 


232,065 

122 717 
72 162 
37 186 


2,632 

934 
742 
956 


72.755 

32611 

1 27.398 

12 746 


22,380 

8 995 
1927 
11458 


5.742 

2460 
1.637 
1645 


126.258 

47.090 
11.297 
67 671 


2,319,045 

630677 
957040 
731.328 


1,244 

209 
554 
481 




General building conlraclors and opera'-ve builders 
Heavy consUuchon coniraciors 
Special trade conlraclors 


8.558 
22.652 
4.366 


Manufacturing 


177,654 


4,022,178 


7,225 


3.617,000 


28.449 


295.748 


163.759 


31.393,704 


1.805 


10.201.321 


Food and kindred p'oducts ... 

Tobacco manulactures 

Texlile mill products 

Apparel and oifier textile products 

Lumber and wood products 


13 095 
6J 
5,618 
13,040 
10,291 


98 701 
6.590 

52 14] 

6.734 

1 412.167 


794 
(•) 
208 
152 
526 


73 948 
CI 

13646 

2 903 

1 232718 


1 769 

6 

780 

1922 

1 545 


18 430 
5.557 
2 854 
2 804 

11.792 


12.617 

61 

5.132 

1 1 .601 
9421 


2,583061 
260 296 
855 134 
265336 
987.687 


75 

n 
(•) 

CI 
186 


23.344 
CI 
CI 
CI 
1.374.132 


Furnilure and lixtures 

Paper and allied products 

Pnnting and publishing 

Chemicals and allied producis 

Petroleum (including mtegraled) and coal products 


5 872 
3614 
24 176 
8.168 
931 


6.445 
576428 
136.449 
291.551 
235.909 


148 
194 
535 
317 
78 


3 223 
575 335 
116,074 
280,168 
233.650 


973 

486 

3 767 

1410 

£6 


1 107 
11.231 
11.1123 
25 581 
20 198 


5438 
3.340 
20.493 
7 052 
925 


184.524 
1 2I64I5 

956.793 
3.328.797 
3.750 328 


I*) 

41 
291 
123 

84 


C) 

223.786 

47,464 

232.881 

7.447.477 


Hutiber and miscellaneous plasties producis 

Stone, clay, and glass producis 
Pnmary metal induslties 
Fabricated melal products 


7,162 
1,761 
7,952 
4413 
21,954 


19.098 

3.745 

103.226 

128.082 

87.776 


256 
58 
496 
260 
988 


16.877 
2.814 
87 133 
125 830 
75.453 


1.740 
123 

1001 
545 

3.445 


4 116 
760 

8069 
45782 
14.116 


6729 
1757 
7.659 
4.206 
21.135 


780572 

95101 

1 143.948 

2.803.188 

1.291,975 


56 

n 

427 
78 
215 


1,281 

n 

85,371 
594 294 
13.533 


Macrimery. excepi electrical 

Electrical and electronic equipment 

Motor vefiicles and equipment 

Tfansporlation equipment, except motor vetiicles 

Inslrcmenis and 'elated products 

Miscellaneous manulactunng and manulaclu<ing not allocable .. . ... 


20 697 
9 052 
2,011 
3 269 

4,574 
9 942 


158.825 
268 502 
303.598 
70.855 
33 005 
22 349 


1 195 
328 
120 
192 
113 
257 


121 102 
254 979 
294 059 
62.469 
26 347 
11 643 


3 606 

1 697 

325 

586 

925 

1 730 


59.422 
1-786 
13.792 
5.226 
8 034 
8 048 


20.080 
7.709 
1.983 
3,113 
4,182 
9,126 


3.294.697 
2.650.657 
2.843.663 
1.045.099 
691 009 
363.422 


84 
32 
21 
12 

CI 

T) 


22.552 
20.771 
10 836 
18.927 

n 

Cl 




65,695 


628,290 


1.626 


383,731 


9,512 


258.389 


58,284 


20.965.706 


598 


310,762 


Transportation 
Communical'On 
Eleclfic, gas, and sanitary services 


49 762 
7 964 
7 969 


427 167 
26 030 
175,093 


1.184 
122 
320 


2.'6 978 
16 653 
95100 


6 639 
1.718 
1.155 


1 79 203 
10.148 
69 538 


43.943 
7.062 
7.259 


5.498.731 
7,479,813 
7.987.162 


454 
CI 
127 


81540 
CI 
229.024 




479,003 


424,725 


7,746 


251.245 


66.720 


73,609 


434.255 


7,220,651 


2.730 


272,036 


Wholesale trade 
Gicceries and telated products 

Miscellaneous wholesale trade 


172 467 
16 265 
35 860 

120 3,12 


194 594 
12 133 
22,993 

159.468 


4313 
235 
989 

3089 


'17.808 

5.558 

18.856 

113394 


25.314 
2430 
6.177 

16.707 


41 381 
2.125 
2 776 

35.480 


152 000 
15 196 
32.059 

104.745 


2,695 063 
361.870 
530.342 

1 802.851 


1055 
98 
51 
906 


235.166 

568 

6881 

227.717 


Retail irade 
Building materials garden supplies, and mobile home dealers 
General meichandise sioies 
Food slores 
Automotive dealers and service slalions 


306 206 
24 780 
9511 
19 794 
52 700 


230.131 
23 806 
46258 
22151 
30.228 


3 432 
636 
140 
370 
855 


113437 
13.450 
31.580 
14.338 
12.523 


41 406 
3 0':9 
1205 
2240 
6 054 


32.226 

6.344 

1.803 
2.978 


281 925 
22.629 
8.967 
18821 
47 491 


4 523 191 
251.617 

1.108.541 
901 125 
661.777 


1675 
151 

7 
CI 
143 


36.870 
1.880 
2.289 

C) 

18.035 


Apparel and sccessofy stores 
Furnilure and home furnishings stores 
Ealing and di-nking places 

Wholesale ana reia-l trade not allocable 


30 334 
29279 
58,408 
81400 

3?n 


13.576 
17 628 
42.012 
34272 


235 
212 
261 
723 

n 


6.221 
2.765 
17.750 
14810 

(•) 


3,779 
3923 
9755 
11 441 


2.517 

984 

10.643 

6248 


28 008 
26 570 
55 165 
74 174 
330 


206 816 
158 116 

644.546 

590 651 

2597 


C) 

383 
CI 

595 


CI 

1.260 
CI 
11.229 




387,072 


1.649,760 


10.281 


563.619 


43,735 


72,220 


273.716 


G.348.489 


4.962 


213.040 


Banking 

Credit agencies oilier Ihan banks 

Security, commodity brokers and services 

Insurance 

Insurance agents, brokers, and service 

Real estate 

Holding and olher investment companies, except bank hoidmq Lompames 


14 421 

46,648 
4275 
7072 

29 280 
241958 

43,418 


150 152 
143 264 

30.398 
188.671 

13 584 
577 670 
546.021 


3 869 
902 
82 
299 
210 

3.901 
998 


97.461 
65.718 
10.770 
51-609 
5 788 
188 341 
143931 


1.662 
4.567 
1.138 
827 
3.950 
27.901 
3.690 


23312 
9,635 
3,752 

10,243 
4,398 

16.585 
4.295 


13 996 

19.843 
2 505 
4.086 

22.195 
198165 

12 926 


2191.284 
611202 
61929 
921.587 
89 628 
2.319 389 
152 97C 


365 
156 
117 
89 
C) 

1430 
2.494 


4.778 

1.027 

807 

11203 

CI 

145.861 

49.188 


Services 


317.299 

12t.26 

27 884 
85 "Mb 
37 211 

28 455 
125 374 


260.685 

53 628 
14 605 
90.742 
17 827 

56 50E 
37.378 


1.970 

151 
246 
580 
324 
207 
462 


89.069 

11.724 
5.899 

21336 
7.073 

29.870 

13.167 


67,027 

2 124 
3.998 

17.440 
4.956 
4.276 

34.233 


77,437 

3.57=1 

4294 
27.896 

1.575 
32.856 

7.237 


258.952 

1 1 .BtiS 
26.149 
67.253 
33.374 
20.950 
99.381 


5,656,741 

50-1441 
323 662 
1 675 487 
1574.24? 
959 281 
613.528 


1,618 

47 

C) 
357 

C) 
103 
556 


9.926 


Hotels and other lodging places 

Personal services 

Business services 

Auto repair, miscellaneous repa"' servicer 

Amusement and lecrealton £en/;ces 

Other services 


915 

CI 
2.400 

Cl 

1 444 
3905 




2,169 


n 


ri 


n 


546 


716 


1,643 


18.038 


C) 


Cl 







Footnotes at end of table See text lor -Expl^natior. of Terms'* and '■Description of the Sample and Limitations ol the Data ' 



Corporation Returns/1974 



133 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 20.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry— Continued 

[All figures are esiimales based on samples— money amaunis arf' m thous^nis oi 'loiiatsl 



Returns with la» prelerence items 



Total 
receipts 



Number of 
returns 



Normal tai, surtai, and 
alternative tai 



Before credits 



Number ol 
returns 



Finance, Insurance, and real estate . 



Banking . - 

CfM't agencies oifier tr>ari banks 

Secutily commodity brokers and services 

InBuiance 

Insurance agenl. brokers and service 

Real esiale 

Molding and Olher investmeni companies, eicepi bank holding companies 



Hotels and other lodging places 

Personal services 

Busness services 

Aulo repair, miscellaneous repair services 

Amusement and recreation sen/ices 

Oiner services 



115) 



(16) 



All industries - 

Agriculture, forestry and fishing 

Mining 

Metal mining . ■ . . 

Coal mining 

Oil and gas extraction 

Nonmeialhc mirverals, e«cept luels 

Construction 

General budding conlraclois and operative builders 

Heavy construction conlf actors . - 

Special trade contraclofs 

Manufacturing 

Food and kindred pioducis 

Tobacco manutaclures - 

Texiile mill products 

Apparel and other textile products 
Lumber and wood products 

Furniture and li»lures . . . 

Paper and allied products 

Pnnling and publishir>g 

Chemicals and allied products , 

Pelioleum (including integrated) and coal products 

Rubber and miscellaneous plastics products 
Leather and leather products 
Slone clay and glass products 
Pnmary metal industries 
Fabncated metal products 

Machinery, eicepi eleclncal 

Electrical and electronic equipmeni 

Motor vehicles and equipment 

Trans[)ortation equipment except nxitoi vehicles 

Instruments and related products 

Miscellaneous manulaclunng and manufacturing nol allocable 

Transportation and public utiltlies 

Transportation 

Communica1>on 

Electric gas and sanitary services 

Wholesale and retail trade 

Wholesale trade 
Groceries and related products 
Machinery, equipment, and supplies 
Miscellaneous wholesale trade 

Relatl trade 
Building materials garden supplies and mobile home dealets 

General merchandise stores 

Food stores 

Automotive dealers and service stations 

Apparel and accessory stores 
Furniture and home lurnishmgs stores 
Ealing and dnnhmg places 
Miscellaneous relait stores 
Wholesale and retail trade not allocable 



1,029 
470 



134 
190 

1,042 

639 
132 
271 

5.239 

2449 
19S 



5,438 
3,715 

77 

255 

152 

8 003 

I 570 

2.274 



Nature ol business not allocable 



30.009.363 

6,740225 
6,597 562 

11910,526 

4 761050 

17.493,877 

e. 665, 359 
6,749 348 
2.079.170 

704.724.622 

50 339.230 
11.288.084 
10.904.193 
3335.990 
17,888.704 

2.210.983 
21530 260 
13256487 

67,177,065 
155 768 016 

12 943,756 
2 198 246 
17 478 606 
69 417,666 
19 206 189 

64 142 694 
48,445 253 
72,474,473 
25 555 989 
13.345,929 

5 917,009 

338.547.091 

58 736015 

103.854,039 
175 957,03? 

88,975.462 

37,351,889 

1 789,451 
3562313 

32,000.125 

51.623,573 
1 803 261 

32.877,739 
7.653,036 
2453,328 

669.062 

1,107,473 
3.024 260 
2,135,4)4 



1.547.692,388 

978,214,145 

276 134,293 

9 562 04 1 

254,552,581 

436,253 

19.788,229 

9 004 846 

19.855.295 

4 730.393 
726426 

5 442 880 
441,494 

4,952,967 
3 561 135 

(•) 



1,576.452,094 

4,120.870 

22.204,801 

3.776,173 
7,806,768 
6 437 396 

4 IB4 464 

22,695,623 

'0.030,505 
9533.122 
3 1 3 1 996 

959.756.623 

98.749.047 
11,071 248 
16.792.873 
5,550,683 
18 876.686 

3,591,219 
28 013,729 
15 659 697 

92 185 046 
271.007 433 

16872.133 
3.268.454 
18 816.743 
77 617 031 
27,542,434 

60,852 263 
51 173,789 
96.624,067 
34 356.628 
15 103 991 

5 83 J. 629 

150.986.682 

41, 59.;. 495 
46 628 465 
62 763 722 

206.667,486 

93 724 344 

10 762 207 

6 181 653 
76 780 484 

114 943,142 

3 659 636 
54 128 156 
37 346,282 

6 359.872 

1415,687 

2 130.949 
5 074,083 

4 828 477 



191.086,245 

75.670.806 
31858 911 
1 784,086 
75 131,137 
425 741 
J B69 723 
1 345 839 

16,654.402 

3 552050 
1 139 328 

4 164 773 
391,690 

4,204,886 
3 401.675 



6,060 

906 



4,910 

2 315 



89.375,329 

264.169 

3.111,816 

438,591 
1,183 519 
1,063,131 

426 577 

S3 1.450 

315 032 
377 841 
138 577 



4,421 361 
995 797 
741 347 

245 696 
1,466 909 

216415 
2.668,640 
1.415 083 
8 193,708 
19.940.122 

565.108 
87,763 

890,221 
5,388 173 
1,863 161 

5 672,699 
2,043043 
? 624 491 
1.133,196 

1 488 689 
330,394 

8.279.072 

2,025 879 
3.300 396 

2 952 797 

5.030.799 

2 815 807 
135 697 
413.200 

2 266,910 

2.214.992 
111,504 
918.544 
430,989 
236.799 

40.314 
64,433 
220.647 
171.762 



8,494.213 

2.760 558 
979,485 
144 792 

3.569.674 
82.012 
606,600 
351 102 

964.517 

124 403 

104 468 
248.785 
27,947 
341.757 
117.137 



4,834.419 
68.307 
136,254 

(■) 

99,602 

20,562 



108 167 
56 842 
12.839 

1.51S.515 

181,068 
1602 
107.171 
27 943 
156 169 

(*1 
(■) 
23.660 

(•) 

16.157 

n 

59.327 
(•) 
52 054 

146.279 
208,525 
269 348 
59 439 
65,420 
19.238 

1,043.152 

371.696 

CI 
667,459 

267,920 

155,792 

(■) 



132.128 
8,822 
59 782 
(■) 
38,901 



49,399 
(•) 
36 175 

15,931 

15.624 



29 
603 
627 
435 


177 293 
513,560 
408,055 
174,421 


1.594 


354,531 


720 
396 
<7B 


130697 
164426 
59.406 


6.234 


26,101,954 


909 
9 
236 
157 
330 


2059 300 
466,187 
346051 
110,770 
502 001 


155 
219 
472 
344 
110 


100056 
1 171 732 

642,226 
3 801,510 
6,944,424 


179 
40 
42B 
31S 
602 


263,915 
39.773 
401,491 
2 293 497 
655 155 


727 
266 
112 
100 
122 
160 


2665,214 
903,416 

1,195,742 
464.782 
701.839 
152,673 


955 


3,786.063 


597 
102 
256 


836 932 
1 587 632 
1 361 299 


4.999 


2,291.119 


2,359 
187 
455 

1 717 


1,273,870 

62.025 

187,248 

1024,597 


2640 
328 
156 
202 
617 


1.017,249 
47.953 
431.570 
197.029 
109.102 


238 

160 
529 


16.702 
38.204 

99135 



4 800 


1,244,094 


3 544 


452,321 


69 


47 841 


215 


1451 757 


149 


37 411 


6 639 


215,868 


1 329 


74 864 


1.928 


418,365 


334 


54.835 


165 


48.315 


547 


100 866 


299 


11 156 


235 


152.419 


333 


50 794 



3.510 


37,392.522 


628 


107,225 


1.737 


1.223,643 


24 


160.101 


569 


503370 


727 


392.924 


417 


167,248 


1.458 


351,422 


651 


129,453 


344 


162825 


463 


59 144 


5.929 


25,800,728 


672 


2 054 501 


8 


463 623 


216 


344065 


151 


110,506 


30/ 


490078 


149 


99.674 


201 


1 168,050 


466 


640 399 


334 


3,787 787 


96 


6,750610 


160 


261 782 


■It 


39,549 


396 


395,250 


308 


2274632 


in 


852,701 


70? 


2,656,147 


271 


668.509 


107 


1,188.690 


87 


461.^31 


114 


700,318 


173 


151,956 


892 


3,756,822 


570 


627 159 


101 


1 574 389 


221 


1 155 274 


4.870 


2,280,790 


2 307 


1.267 482 


185 


61,916 


449 


96,423 


1,668 


1 19,143 


2 566 


1013,306 


377 


47,636 


148 


429,806 


199 


196 256 


606 


106,536 


235 


16 603 


179 


36,166 


496 


96,691 


363 


77412 



4 509 


1,214,302 


3 493 


416,677 


66 


47629 


1/B 


1 449,593 


143 


37,363 


6 445 


212 291 


1 301 


73,667 


1,851 


414.678 


314 


54,104 


155 


46,138 


534 


99,626 


299 


10,998 



CI 



CI 



Foolnoles at end ol table See tenl lor Explanation of Terms' and Description ol the Sample and Limitations ol the Data 



134 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 20.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry — Continued 

[All tigures are estimates based on samples— money amoiinis are in ihousands at donarsj 



Returns with tai preference items— Continued 



Income tax— Continued 



Normal lax. surtax, 
and alternative 
lai— Continued 



After credits 



Tax tfom 
recomputing 

prior year 

Investment 

credit 



Tax from 
recomputing 

prior year 
worh 

incentive 
(WrN) credit 



Additional tai (or tax preferer^ces 



Amount deterred 
from prtor years 



All Industries 



Agriculture, forestry, and fishing 
Mining 



Melal mining 

Coal mining 

Oil and gas eidraction 
NonmeJallic minerals e«cepl fuels 



General tiuildtng conliactofs and operative builders 
Heavy conslruclion contradois 
Special trade conlraclo's 



Food and kmdfed producls 

Tobacco manulaclures 

Texlile mill producls 

Apparel and other textile producls 

Lumber and wood products 

Furniture and lixlufes 

Paper and allied products 

Printing and publishing 

Chemicals and allied producls 

Petroleum (including mtegraled) and coal products 

Rubber and miscellaneous plastics producls 
Leather and leather producls 
Stone, clay, and glass products 
Primary metal industries 
Fabricaled metal products 

Machinery, except electrical 

Electncal and electronic equipment 

Motor vehicles and equipment 

Transponation equipment, except molor vehicles 

Instrumenls and (elated products 

Miscellaneous manulaclunng and manulaclunng not allocable 

Transportation and pubttc ulillttes 



Transporlaiion 

Communicalion 

Elecirrc gas and sanitary services 



Wholesale and retail trade . 



Wholesale trade 
Groceries and related products 
Machinery, equipment, and supplies 
Miscellaneous wholesale trade 

Retail trade 
Building matenals garden supplies and mobile home dealers 
General merchandise stores 
Food stores 
Automotive dealers and service stations 



Apparel and accessory stores 
Fufnilure and home lumishings stores 
Ealmg and Onnking places 
Miscellaneous retail stores 
Wholesale and retail trade nol allocable 



Finance. Insurance, and real estate 

Banking 

Credit agencies other than banks 

Security, commodity brokers and services 

Insurance 

Insurance agents. Brokers and sendee 

Real estate 

Holding and other mveslmenl companies, except bank holding companies 

Services - ■ 



Hotels and other lodging places 

Personal sen/ices 

Business services 

Auto repair, miscellaneous repair services 

Amusement and recreation sen/ices 

Other services . , , , 



Nature of business not allocable 



1.636 


24,817,954 


581 


98.836 


).56S 


872.488 


?4 


90026 


VM 


414 440 


6?3 


290 209 


38a 


77811 


1.375 


279.072 


B?i) 


96 963 


?ai 


128.580 


455 


53 529 


5.609 


15.872.428 


flOO 


1 660 188 


7 


279 043 


200 


309,486 


149 


103,689 


307 


390 003 


144 


91,525 


1W 


949,490 


43n 


573,511 


V-l 


2762213 


96 


1 838 009 


160 


165,706 


39 


37,605 


3?;) 


258 824 


/HI 


1662 409 


762 


716,381 


660 


1 710583 


?4<1 


596 146 


96 


685.926 


B3 


405 522 


11? 


550,571 


170 


125 594 


610 


2.745.064 


5?3 


550,843 


101 


1,098,471 


186 


1,095 750 


1,S9S 


1,904,069 


???9 


1049,379 


169 


56 935 


434 


172 298 


1,626 


820,146 


2,366 


854,690 


322 


46,311 


148 


359496 


197 


165,451 


600 


77,651 


178 


14 941 


179 


36 907 


363 


66 063 


379 


67870 


5,6S9 


2,706,651 


4 2B3 


623,260 


3 438 


400,619 


86 


45,126 


177 


1.329.684 


143 


32.464 


6,286 


203.821 


1 295 


71.657 


1,602 


336.351 


297 


46.699 


148 


45,375 


527 


88413 


209 


7869 


202 


106.491 



2 546 

1,837 



158 
2.088 
1.628 
12 650 
7508 

2 127 
182 

2 497 
4663 
2.220 

8.847 
10 391 
6 549 

3 093 
1 519 

467 



3326 
13431 
5 172 

6.234 

2,704 
109 
576 

2019 

3,530 
117 

1405 
773 
545 



47,219 

16994 
9560 

14,392 
6 273 

1.631 

932 
619 

CI 

222.841 

CI 

CI 
CI 
9 744 



CI 

3 736 
14.197 



4.490 

CI 
CI 



7.300 

6447 

653 

4.083 

3.673 

246 

3.427 

CI 
CI 
I'l 



CI 


608 


25.439 




2.301 


32 733 


— 


CI 


CI 


CI 


C) 


CI 


— 


I'l 


C) 


CI 


410 


3,152 




41 


667 



CI 

CI 



8.463 

4.605 

665 

1007 

2 186 

271 



n 

n 



293 
23 



964 
153 



491 
323 



Foolnoles a1 end ol lable See lexl lor Explanation o1 Terms ' anrj ■ Descriptron ol the Sample and Limilations ol Ihe Dala 



Corporation Returns/1974 



135 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 20— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry— Continued 

[All figures arc eslimales based on samples— money amounis are m thousands ol dollarsi 



Toral Items of tai 
preference 



Relurns with lai prelerence items— Cof>tinued 



Sialulory exclusion 



Number of 
returns 



Total tai preference ttems 
(ess statutory eiclusior> 



Number ol 
returns 



Income tai available as z 



Current year 



Number ol 
relurns 



All industries 



Agriculture, forestry, and fisfitng 
(Mining 



Ueidl mining 

Coal mmmg 

Oil and gas eitraciion 

Nonmelallic minerals e»cepl luels 



General building conlraclors and operative builders 
Heavy construction conlraclors 
Special Irade conlraclors 



Food and kindred producls _ 

Tobacco manulaciures ... ... 

Tenlile mill products 

Apparel and oir^er lexltle p'Oducis 

Lumbe' and wood products 

Furmlore and Imlures 

Paper and allied products 

Printing and publisri<ng . . . 

Chemicals and allied products 

Petroleum (including integrated) and coal products 

Rubber and miscellaneous plashes products 
Lealfier and lealtier products 
Stone day and glass products 
Primary metal industries 
Fabricated metal products 

Macfiinery, except elecli-cai 

Electrical and electronic equipment , , 

Motor vehicles and equipment 

Transportation equipment, encept motor vehicles 

Instruments and related products 

Miscellaneous manulactunng and manu'aciu'ing not allocable 



Transportation and public ulilrlies 

riansponalioii 
Communication 
Electric gas. and samiary services 

Wfiolesale and retail trade 



Wholesale trade .... 

Groceries and related products 
Mactiinery. equipment, and supplies 
Miscellaneous wholesale trade 

Retail trade 
Building materials, garden supplies and mobile home dealers 
General meict^andise stores 
Food stores 
Automotive dealers and service stations 

Apparel and accessory stores 
Fuinilu'e and home Ijrnishmgs stores 
Ealmg and dnnhmg places 
Miscellaneous relai' stores 
Wholesale and retail trade nol allocable 



Finance. Insurance, and real estate 



Banking , . . 

Credit agencies otr>er than banks 

Secunty commodity brokers and services 

Insurance 

Insurance agents, brokers and service 

Real estate 

Holding and other investment companies, except bank holding companies 



Hotels and olhei lodgmq places 

Personal services . . , . . . . 

Business services 

Auto recaif miscellaneous repair services 
Amusement and recreation services 
Other igfvice^ 

Nature ot business not allocable 



(36) 



39,260 

757 

2.t49 

3? 



3.714 

77 

255 

152 

7 978 

1.570 

2.274 

424 
186 

626 



34.968 

t. 074,241 

212,335 
373 788 

368.150 
119,968 

70.492 

33.128 
29 248 
9 116 



104 658 
116,7)3 

20.664 

3 520 

465219 

5.760 

242,004 

63.026 

366,566 

3,529,339 

20,267 

1.799 

124 049 

584.197 

49.856 

117,532 
104.610 
195 762 

59.010 
26,649 

12 295 

573.525 

275.538 
32 794 
265 193 

230.946 

123.104 

3.733 

12.215 

107.156 

107 842 
9,787 
49,265 

13 806 

5,994 

1750 
1,934 
10,983 

14,323 



1,912.172 

786 351 
804.679 
5718 
75 549 
1 991 
161863 
75 821 

74.607 

21.062 
t,990 
9.951 
2.041 
26,575 
12 968 



{•) 



2,396 
355 
159 



518.009 

B.649 

46.906 

960 
15 578 
21 59' 



11,93) 
217 
3,773 
1238 
4,688 

2.008 
3,24 1 
5,464 
5.814 

2.071 

2,330 

477 
7,476 
4,627 
8 146 

8 39 
4 946 

2.336 
1.8)0 
19 
2066 



t,33t 
4.896 

42,659 

22 950 
2 009 
3.950 

16.991 

19.709 
2344 
1875 
3.646 
3,265 

1.222 

939 

3,854 

2,364 



262,341 

104 909 
96.689 
1.420 
3.922 



!693 
3617 



3.785 
3 276 



1592 
50) 



1.027.330 

211 376 
358.210 
346.550 
1)1)95 

51.297 

24 638 
22 620 

4,039 



92.728 
116.496 

16.891 

2282 

460,534 

3.752 

238 764 

57.563 

360,752 

3 527,269 

17,936 
1,322 

116.576 
579.5 
41 714 

109 143 
99,865 

193.425 
57 200 
24.665 
10.228 

558.387 

266,627 
31 464 
260,296 

188.282 

100,153 
I 724 
8,263 

90,166 

68129 

7 440 
47.390 
9.959 
2.730 



528 



7 128 

11,959 



1.629.847 
681 445 



109,780 
53,872 

56.678 

16.316 

n 

6.133 
(■) 



22.607,499 
54.629 
857,163 

90,229 
411 342 
279.147 

76,445 

159,971 



14.684,274 

1 531,839 
278,159 
263.539 
69 267 
370,866 

72074 

903 413 

492,178 

2.658,891 

1 797,605 

141,060 
27 196 
240,658 
t 589 185 
545 548 

1 584 746 
531.095 

807,322 
374,533 
517,387 
67.513 

2,635.676 

497 451 

1 063.579 
1,074 648 

1,359.358 

649 854 
37,392 
95,214 

517,246 

709,504 
23,782 
339,545 
149.695 

42,703 

5217 
27,395 
73.750 
47,217 



1.954 


<76270 


?9H) 


392,761 


;ii 


41 169 


117 


1.287 948 


"1 


CI 


1«S 


135 480 


399 


57652 


275 


238.14I 


?6 


44396 


■| 


I'j 


t)^ 


52 005 


5 


4.368 


52 


88.303 


52 


29 973 



1381 



13.944.138 
63.510 
112.986 

CI 



66.635 
37.844 

CI 

7.389,058 

991 301 

{•1 
176.202 

33.677 
132,538 

64,494 

166,150 

391.801 

1,251,667 

45513 

82,176 

CI 
254 156 
244,242 
272 902 

398.352 
733,433 
1 462.969 
358.824 
206.162 
64.677 



281.713 

I'l 

1,492.700 

1,671.925 

411,283 

n 

6,897 
398 072 

1260,642 
29,455 

1,084 194 
93,609 

I'l 



89 


26.046 




CI 


974 


1.332.576 


970 


834 913 


34? 


45,882 


11 


8819 


47 


319,046 


451 


81570 


146 


41 602 


127 


116.599 


51 


24619 


19 


24 458 


25 


47217 


m 


14 207 



Footnotes at end o' 'able See IckI for Explanation of Terms ' and Description o( the Sample and Limitations ol the Data 



136 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 11208 AND 1120-DISC 

Table 20.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry — Continued 





|AII ligures 


are estimates based on samoles— monev amounts are in IhousanO^. of 1011. 


■^] 














Returns 


with ta« preference items afte 


statutory exclusion and incom 


e fai used as an offset 








Number of 
returns 


Selected items of tai preference 




Accelerated depreciation on— 


Amonization of— 


Depletion 




Low-Income rental 
housing 


Other rea 


property 


Certified pollution 
control facilities 


Railroad rolling stock 


Number ol 
returns 






Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Number of 
returns 


Amount 






(39) 


«0) 


(411 


1421 


(431 


|44| 


1451 


1461 


(47) 


(481 


(491 




5,219 


90 


3.742 


1.421 


162.604 


38 


25.913 


21 


97,846 


1.156 


4 319 689 








792 


n 


Cl 


55 


939 


Cl 


Cl 


_ 




792 


666.487 




24 
270 
379 
119 


CI 

CI 


Cl 
Cl 


e 
Cl 
Cl 
22 


243 

Cl 
Cl 
112 


Cl 


Cl 


- 


- 


24 

270 
379 
119 


169412 


Coal mining 

Oil and gas exlraclion 

Nonmelailic fxiineois, excepi luels 


157314 
233,817 
65,944 




166 

81 
57 


CI 

CI 
CI 


Cl 

I'l 

Cl 


too 

69 
23 

Cl 


14.398 

12,033 
1329 
Cl 


C) 

Cl 
Cl 


Cl 

Cl 
Cl 


- 


- 


81 

Cl 

51 
Cl 


11 624 


General butldmg conlraclors and operaiive buildefs 

Heavy conslfuction conltaclOfS 

Special ifade contractors 


Cl 
8230 

Cl 




277 


10 


163 


139 


57.343 


19 


1.455 


Cl 




132 


3 502 657 


Food and kindred producls 

Tobacco manulaclures 

Textile mill producls 

Apparel and oihei textile p'oducts 

Lumber and wood producls 


18 

n 

CI 
19 


CI 


Cl 


14 

Cl 
Cl 
Cl 

7 


1.340 
Cl 
Cl 
Cl 

1.811 


Cl 


Cl 


Cl 


Cl 


3 

Cl 


10 466 
Cl 
225 


Furniluie and (ixtur.j 

Paper and allied products 

Pnnling and publls^llng 

Cfiemicals and alhed pfoducis 

Petroleum (including inlegraled) and coal products 


CI 
C) 
Cl 

9 
38 


4 


15 


Cl 
Cl 
5 
23 


Cl 
Cl 

971 
27.260 


Cl 


Cl 


I 


I 


Cl 
Cl 
Cl 
6 
36 


Cl 
Cl 
Cl 

10.903 
3,250,602 


Rubber and miscellaneous plastics producls 
Lealtier and leather producls 
Stone, clay, and glass products 
Primary metal industries 
Fabricated metal products 


3 

C) 
57 
11 
17 


3 
C) 
Cl 


141 
Cl 
Cl 


3 

23 
8 
Cl 


221 

1.764 
1 494 
Cl 


5 
4 
Cl 


697 
286 

Cl 


I 


-_ 


Cl 

53 
8 
Cl 


Cl 

31902 
190,165 
Cl 


Mactiinery, except electrical 

Motor vehicles and equipment 

Transportation equipment, except motor vehicles 

inslrufnenls and related products 

[^Miscellaneous manolactufmg and manulactunng not allocable 


19 

to 

3 
C) 


- 


- 


10 
9 
Cl 
Cl 

3 


1,742 
6,419 

Cl 

Cl 

22-^ 


I'l 
Cl 


Cl 
Cl 


2 


\ 


6 
Cl 
Cl 

Cl 


1 132 
Cl 
Cl 

Cl 




64 


_ 


_ 


40 


7841 


10 


24.244 


1^ 


71.310 


26 


64,848 


Transportation 

Communication 

Electnc. gas. and samiarv services 


"1 




; 


31 

9 


5916 
1,923 


6 
4 


13 428 
10,816 


" 


71 310 


21 
5 


53 227 
11,621 


Wholesale and retail trade 


82 


Cl 


Cl 


60 


8,662 


- 


- 




- 


24 


34,016 


Wholesale trade 
Grocenes and related producls 
Machinery, equipment, and supplies 
Miscellaneous wholesale trade 


i7 


2 


^ 


30 
Cl 
Cl 

24 


4045 
Cl 
Cl 

3,676 


I 


^ 




\ 


20 

Cl 
18 


33.693 

Cl 
30,966 


Retail trade 
Building materials, garden supplies, and mobile home 


35 

n 

b 

1') 
(*) 


Cl 
Cl 


Cl 
Cl 


30 

5 
Cl 
Cl 


4817 

3862 

Cl 
Cl 


- 


- 


- 


~- 


4 

Cl 
Cl 

Cl 


323 

C) 






Food stores 

Automotive dealers and service stations 


Cl 




CI 

I'l 


Cl 


Cl 


Cl 


Cl 


- 


~ 


- 


- 


Cl 


_ 


Fuinilure and home lurnishmgs stores 

Eating and dnnkmg places 
Miscellaneous retail stores 
Wholesale and retail trade not allocable 


Cl 




3,736 


56 


2.272 


971 


61.881 


3 


114 


9 


25.802 


85 


29.881 


Banking . . 
Credit agencies olher than bank 
Security, commodity brokers and services 
Insurance 


709 

2,377 
CI 
20 


16 
15 

Cl 


101 
42 

Cl 


211 

318 
Cl 
15 


19371 
5616 

Cl 
3,261 


Cl 


Cl 


8 
Cl 


13.670 


17 
16 

3 


254 
261 

36 


Insurance agents brokers, and service 
Real estate 


CI 
506 


20 


970 


401 


31 260 


Cl 


Cl 


I 


~ 


16 


26,111 


Holding and other investment companies. e>gept bank 
holding companies 


117 


Cl 


Cl 


23 


2006 


- 


- 


- 


- 


29 


3,217 


Services 


87 


Cl 


Cl 


53 


11.417 


Cl 


Cl 


- 


- 


5 


2,542 


Hotels and other lodging places 

Personal services 

Business services 

Aulo repair, miscellaneous repair sen/ices 

Amusement and recreation services 


29 
CI 
12 

|-| 
13 


Cl 


Cl 


27 
Cl 
Cl 

Cl 
Cl 


7,196 
Cl 
Cl 

Cl 
Cl 


i') 


- 

Cl 


^ 


; 


Cl 

Cl 

Cl 
Cl 


Cl 

Cl 

Cl 
Cl 


















- 


- 











Footnotes at end ol table See text for ' Explanahon of Terms and Description of ihe Sample and Limitations of the Data " 



Corporation Returns/1974 



137 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 20.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry— Continued 

[All Itgufes are esiimates basf^d on samples— money amounis are m ihousands of dollars] 



Industry 



All industries 
Agriculture, forestry, and fishing 
Mining 



Metal mining 

Coal nimmg 

Oil and gas exiraciion 

Nonmeiallic min(;rals. eicept fuels 



Construction 



General buildmg conttaclors and operative builders . 
Heavy construction conlraclors 

Special Kade conliaclors 



Food and kirKlred products 

Tobacco manufaclures 

Textile mill products 

Apparel and oiher tentiie products 

Lumber and wood products 

Furnilu'e and lixlures 

Paper and allied producis 

Pfidtinij and puCliSfimg 

Chemicals and allied prcxJucis 

Petroleum (including mteyraled) and coal products 

Rubber and miscellaneous plastics products 
Leathei and leattier pioducts 

Sione. clay and glass products 
Primary metal industries 
Fabncaled mela) products 

Macfiirery eicepi elecKical 

ElecUical and electronic equipmeni 
Molar vehicles and equipment 
Transportation equipment, except motor vefiides 
InsKumenis and related products 
Miscellaneous manulacfunng and manufacturing 
not atloc.abie 



Transportation and put>lic utilities 

Transportation 
Communication 
Electric gas. and sanitary services 

Wholesale and retail trade 



Wholesale irade . . 

Grocenes and related products 
Mac^lnery equipment and supplies 
Miscellaneous wholesale Irade 

Retail Irade 
Building materials, gaiden supplies, and mobile home 

dealers 
General merchandise stores 

Food stores 

Automotive dealers and service stations 



Apparel and accessory stores 
Furniture and home furnishings stores 
Ealing and dnnktng places 
Miscellaneous retail stores 
Wholesale and retail trade not allocable 



Finance, insurance, and real estate . 



Banking 

Credit agencies other than banks 
Securily commodity brokers and services 
Insurance 

Insurance agenls. brokers and service 
Real estate 

Holding and other investment companies, except bank 
holding companies .. . 



Hotels and other lodging pl2:^=> 

Personal services 

Business services 

Ayto repair, miscellaneous repair services 

Amusement and lecieauon services 

Other services , . 



Nature of business not atlocabte 



Selected Hems of tai 
preference— Continued 



t,214 



Returns with fai preference items after slatutory exclusion and income tai used as an oflsel— Continued 



Total Items 

of lax 
preferences' 



69J.39S 


6.430.850 


D 


9.250 


46.979 


714.487 


9^-5-1 
15.669 
20.312 

1.754 


173.2'0 
254 496 
87 BIO 


J.006 


31.291 


2 006 
CI 
(■) 


17 148 
11 ?94 

n 


492.S19 


4.059,658 


(■) 


12?6. 



3 119 

65396 



l"l 
CI 
5 400 



67.581 

67 166 



8.741 

6200 



CI 

CI 
CI 
19 735 

23.974 

7,975 

151 



SlalulorY 
exclusion 



CI 

C) 

48 036 

197 34 

2 657 

9 356 
48 21 
CI 
CI 

CI 

736.177 

211 402 

24 775 

52.254 

43,937 
CI 
CI 
40,398 



CI 
CI 

1,305,3110 

745 768 
CI 

6 296 
CI 
78 192 

30.961 

22.353 

8015 
CI 

1 504 

CI 
3 345 



7 650 
11076 
3 271 



CI 
7.732 

450 
l"l 
Cl 
CI 

510 

CI 
CI 
CI 
CI 
1,1 

CI 

CI 

1,710 
330 
510 

525 

CI 
CI 

{■I 

CI 

1,836 

1 416 

420 

2,010 



Total tax 

preference 
Items less 
slatutory 
exclusion 



(541 



1 32'.^ 



CI 



CI 



CI 



600 
9,269 
3,395 
2,471 

791 



CI 



6.285,782 

8,800 

691.762 

198,191 
165.615 
243 41j 
84 539 



4,051.927 

11 ei7 



Income tax available as an ottset 



Current year 



Numt}er ot 
returns 



46326 
197017 



8831 
47 946 



C) 
234.341 
209 986 
24 355 
50.244 
42 617 

1*1 
CI 
39.288 



422 210 
676 845 

CI 

5 696 

CI 

68 944 

27 567 

19.883 

7228 
CI 
1 204 



2.970 

461 
2 260 

CI 
CI 
CI 
211 

29 

19 



235.876 

74 246 
67 966 
62 868 
30 776 

3.187 

1551 
1,463 
CI 



CI 
CI 



163 407 
Cl 



4 885 
1 462 709 



7 381 
68 626 
Cl 



1 357 
Cl 
Cl 

Cl 

147,074 

146,106 

96B 

7.513 

6112 

Cl 

52-1 

Cl 



98,929 
345 698 

Cl 

Cl 

Cl 
25 273 

14 422 

3,973 



Cl 
Cl 
8 4% 



15.488 

Cl 



Total tax 
preference 
Items less 

statutory 

exclusion 
and income 

lax used 
as an offset 



159) 



_ 


CI 


2 955 


35.975 




127 98C 




1,602 




5019 


;i;'4 


4e..26J 




Cl 




Cl 



3.547.752 

e.023 

444.975 

123.601 
96.836 

176 982 
45 266 

22.073 

13 118 

(•) 

2.244.591 

6.734 
(•) 
D 
{•) 
99.154 

(•) 
Cl 



Tentative 
additional 
(a I for tax 
preferences 





87.178 




63 791 


- 


23.387 




42.421 


Cl " 


36 443 
Cl 
Cl 
33,956 




5 976 


. - 


Cl 



29,745 
1,235 
Cl 
Cl 

745 


293,529 
329 905 

Cl 

4,237 

Cl 

42B88 


544 


12,601 


939 


t4.%9 


899 

Cl 


5 408 
Cl 
662 


: 


Cl 
2,415 



Fuoinoles at end ol tabic See text for Explanation of Terms" and Description of the Sample and Limitations oi tfie Data 



138 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 20.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry— Continued 



[All ligures are estimates based on samples— money amounis are m thousands of dollars| 





fleturns with lai preference items after statu 
used as an offset— Co 


ory eiclusion a 
ntinued 


nd income ta« 




fieturns 


wilh lai prelerence Hems based on— 




Net operating loss 

for 1974 remaining 

as a carryover to a 

succeeding year 


Deterred 
additional 
lai tor lai 
preferences 


Tenlalive additional lai 

lor lai preferences less 

determent 


Additional 
tax for tax 
preferences 
deferred 
from prior 
years 


Additional 
tax lor lax 
preferences 


Depreciation 


Industry 


Accelerated deprecia- 
tion tai preferences 


Depreciation deduction 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number ol 
returns 


Amount 


Number of 
returns 


Amount 




(611 


(62) 


1631 


(641 


(651 


(661 


(671 


(681 


(691 


(701 


(711 




set 

(*) 


2.204.218 

CI 


22.399 

CI 


4,490 
7 


332,229 
97 


12.346 


344.582 
97 


20.760 
161 


923.715 
3,092 


20.599 
161 






64.472 




114 

CI 
99 

n 

88 


134.430 

CI 

106 239 

CI 

11.380 


5,706 

CI 

4,490 

CI 
841 


716 

24 
269 
312 
111 

90 


38,750 

12 369 
6 897 

13 375 
4 089 

1.361 


8,081 

4 605 
Cl 

1,007 
Cl 

271 


46,837 

16994 
9 559 

14,392 
5,892 

1,631 


181 

13 
36 
35 
97 

1,024 


2.095 

458 
469 
880 
288 

26.674 


181 

13 
36 
35 
97 

1.024 


476.869 


Melal mining 

Coal mining 

Oil and gas exiraciton 


155.194 
153.605 
108.771 
59.299 


Construction 


396.200 


General butldmg conlractors and operative builders 
Heavy conslfuclion conlraclors 
Special itade contraclors 


56 
f) 

,'l 


38 335 

CI 

CI 


602 
CI 
CI 


37 
Cl 


710 
572 
Cl 


Cl 
I'l 
Cl 


932 
619 
Cl 


563 
198 
263 


19,787 
3,933 
2 954 


563 
198 
263 


137.464 
217,514 
41222 




69 

7 
CI 
CI 
CI 

3 


488.346 

72 282 
CI 
CI 
CI 
44 012 


4,383 

825 
CI 
CI 
CI 

172 


213 

Cl 

Cl 
Cl 
16 


220,087 

Cl 

Cl 
Cl 
9,744 


2,133 

1*1 
Cl 


222,222 

Cl 

Cl 
Cl 
9 744 


4,897 

655 
8 
329 
133 
228 


493,319 

49, rW 
6,877 

12,456 
2712 
5693 


4,890 

652 
8 
329 
133 
228 


23.010.409 


Food and hmdred products 
Tobacco manufaclures 

Textile mill pioducis 

Apparel and other textile products 

Lumber and wood products 


1 513,834 
231.753 
500.107 
75.208 
562.573 


Furniture and fixtures 

Paper and allied products 

Printing and publistimg 

Chemicals and allied products 

Petroleum (including integrated) and coal products 


CI 

3 
CI 


CI 

6 798 
CI 


CI 

18 

CI 


Cl 
Cl 
Cl 
6 
31 


Cl 

Cl 

Cl 

968 

185,857 


Cl 


Cl 

Cl 

Cl 

968 

186 106 


102 
169 
337 
309 

71 


4,052 
13,080 
16789 

70 917 
28.940 


102 
169 
337 
309 
70 


73.209 

729.720 

429.744 

2,865.449 

3,350,753 


Rubber and miscellaneous plastics products 
Leather and leather products 
Stone, clay, and glass products 
Primary melal induslnes 
Fabricated melal products 


CI 
CI 
CI 
CI 
CI 


CI 
CI 
CI 
CI 
CI 


10 
CI 
CI 

315 
CI 


Cl 
Cl 
47 
9 
Cl 


Cl 
Cl 

3,266 
12 482 
Cl 


Cl 

1 435 
Cl 


6 
Cl 

3,570 
13917 
Cl 


174 
23 

587 


13 409 

747 

14,546 

53,081 

15804 


174 
23 
264 
267 
587 


562,309 
18.056 
723.439 
2.340,248 
641.208 


Eleclrical and electronic equipment 

Motor vehicles and equipment 

Transportation equipment, except motor vehicles 

Instruments and related products 

Mtscellaneous manutaclunng and manulactunng not allocable 


5 
4 

CI 

CI 

CI 


64 008 
19,475 
C) 
CI 

CI 


287 
137 

CI 

CI 

CI 


Cl 

6 
Cl 
Cl 

3 


Cl 

4,490 
Cl 
Cl 

446 


Cl 

Cl 


Cl 

4 490 
338 
Cl 

Cl 


511 
281 
94 

too 

121 
134 


49,206 
36656 
63113 
17 288 
15,138 
4098 


511 
278 
94 

too 

121 
134 


2510.249 

1569.440 

2,717,860 

974,140 

565.004 

136 106 








2,178 


49 


6,535 




6.785 


610 


81,198 


609 


15.359.245 




CI 

- 

6 


CI 
141 216 


CI 


41 
8 


5976 
559 


Cl 


6 148 

Cl 


316 
108 

166 


17,752 
26 337 

?: 109 


315 

toe 

186 


2230.209 


Communication 

Electric, gas, and sanilarv services 


6,818,058 

6 310 978 




40 

15 

CI 
CI 
CI 


93,969 

21885 

CI 
CI 
CI 


474 

259 

CI 
CI 
CI 


42 

32 

C> 
29 


3.767 

3 380 

Cl 
3 134 


Cl 

Cl 

Cl 


4.058 

3664 

Cl 
3418 


3,226 

1 538 
147 
297 

1,094 


87,565 

23,056 
1 680 
2,607 

18,769 


3,221 

1,538 
147 
297 

1,094 


1,879.954 


Wholesale trade 
Groceries and related products 
Machinery, equipment, and supplies 
Miscellaneous wholesale trade 


519,535 
52,131 
62.240 

405,164 


Retail trade 
Building malenals, garden supplies, and mobile home 

dealers 
General merchandise stores 
Food stores 
Automotive dealers and service stations 


25 

CI 

3 
CI 
CI 


72084 

CI 

27 171 
Cl 
1"l 


215 

Cl 
79 

Cl 
Cl 


Cl 

Cl 
Cl 


Cl 

Cl 
Cl 


Cl 
Cl 


Cl 

Cl 
Cl 


1,688 

208 
126 
113 
369 


64 509 

5,709 
37,828 
8642 
2,534 


1,683 

208 
126 
113 
369 


1,360.419 

43,175 
713.866 
353.581 

59.750 


Apparel and accessory stores 
Furniture and home furmsfiings stores 
Ealing and drmking places 
Miscellaneous reiail stores 
Wholesale and retail trade not allocable 


C) 
C) 


CI 
CI 


Cl 
Cl 


Cl 


Cl 


5j 


Cl 


147 
119 

446 

161 


1,040 
1,269 
5478 
2,009 


147 
118 
441 

161 


12.545 
16.332 
113.632 
47538 




477 


882.722 


7.611 


3.325 


60.431 


1,055 


61.486 


9.192 


184.528 


9.044 


2.960,133 


Banking 

Credit agencies other than banks 

Security, commodity brokers and sen/ices 

Insurance 

Insurance agents, brokers, and service 


135 
83 

CI 

167 


166,211 
32.759 
CI 

520,057 

122.469 


4,884 
376 

C) 
386 

1,572 


599 
2,299 

Cl 
Cl 
Cl 
375 


24,474 
32 581 
Cl 
Cl 
Cl 
2,661 


866 

Cl 

160 


25 341 
32 609 
Cl 
Cl 
Cl 
2821 


1,935 
528 
14 
153 
52 
6349 


49,014 
8 080 
650 
51,994 
274 
70,008 


1,934 
528 
13 
153 
52 
6,247 


1.621,645 
235,070 

5,178 
606,962 

5.515 
440,143 


Holding and olher investment companies, except bank 
holding companies 


76 


32,434 


566 


41 


667 


- 


667 


161 


4,508 


117 


45620 




49 

13 
CI 
3 

CI 
3 


24.287 

13257 
CI 
1,229 

CI 
943 


298 

157 
C) 
2 

Cl 
8 


48 

21 
Cl 
Cl 

Cl 

Cl 


1.201 

332 

Cl 
Cl 

Cl 
C) 


Cl 

Cl 
Cl 
Cl 


1.466 

476 
Cl 
Cl 

Cl 
l"l 


1.462 

372 

97 
297 
115 
203 
179 


<S.14S 

16628 

661 

3,847 

134 

•4 966 


1.462 

372 
97 
297 

115 
203 
3-8 


928.534 


Hotels and other lodging places 

Personal servrces 

Business services 

Auto repair, miscellaneous repair sen/ices 

Amusement and recreation services 

Other services 


208 144 
60 761 

230670 
35 112 

300 322 
93,505 




- 


- 


— 


— 


- 


- 


- 


Cl 


I'l 


Cl 


Cl 







Footnoles at end ol table See text for Explanation ol Terms and Description ol the Sample and Limitations ol the Dala 



Corporation Returns/ 1974 



139 



RETURNS OF ACTIVE CORPORATIONS. OTHER THAN FORMS 1120S AND 1120-DISC 

Table 20.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Tax Preference Status, by Major 

Industry— Continued 







[All figures 


are eslifnaies based on samples— money amounts are m ih 


>usa^as •:' ]uilarsj 




















Returns wilh tan preference 


Items based on— Continued 












Amortization 


Depletion 




Net long 


term capital ga 


n reduced 






Amortiiation lai 
preferences 


Amortization 
deduction 


Depletion 

tai 
preference 


Depletion 
deduction 


Capital 
gams tat 
preference 


Net long-term capital gam 
by net snort-term capital loss 




Total 


Amount 
alternat 


taied at 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


Number o1 
returns 


Amount 


ve rates 




Number of 
returns 


Amount 


Number of 
returns 


Amount 




(72) 


(73) 


1741 


l?5l 


1761 


1771 


(781 


(791 


(801 


(811 


1821 


(831 




465 


208.613 


305 


286,422 


5,713.948 


4,370 


11,591.208 


1.883.062 


14.796 


4.906.114 


13.481 


4.854.658 




Agnculture. forestry, and fishing 


5 


124 


3 


38 


10.522 


179 


12.724 


21.013 


511 


53.273 


425 


51.865 


Mining 


n 
n 

ri 


(•) 
Cl 

C) 

Ct 






1.008.317 

202 297 
350 837 

340 449 
114 734 


2,079 

32 
603 
998 
446 


1.237,079 

209,569 
391 417 
462,923 

173.170 


63.786 

Cl 

22 491 
26 786 

4 937 


499 

9 
129 
241 

120 


164.825 

25 440 
53 617 
72069 
13 699 


495 

9 
129 
237 

120 


164,476 

25.440 
53.617 
71.720 
13699 


Metal minify 

Ot and gas ei if action 
Nonmeiallic minefals. eicepi fuels 


5 


2 


Coostruclfon 


(•) 


(■) 


Cl 


n 


20.837 


286 


23.020 


22,583 


809 


55.790 


771 


55.442 


General building contfactors and ooe'alive 

buikJefs 
Heavy conslructKjn contraciO'S 
Speoai trade contractofs 




Cl 
C) 
C) 


Cl ~ 


Cl 


3 599 
16035 
1,204 


81 
167 
38 


4,031 
17,669 
1320 


9 686 
6 935 
3 962 


327 
193 
289 


24 290 
23.326 
6.174 


302 
181 
268 


24.200 
23.071 
8.171 


Manufacturtng 


307 


40.434 


203 


52.390 


4.335.917 


564 


9.713.126 


1.337.557 


2.932 


3.494.032 


2.819 


J.489.678 


Food and kindred products ... 

Tobacco manufaclures 

Teitile mtii ptoducls 

Apparel and other le»tiie product 

Lumber and wood products 


33 

Cl 
t9 

7 


2.370 

n 

1288 

1,867 


J6 

Cl 
Cl 

7 


5 576 
Cl 
Cl 

3363 


20 167 
78 949 
Cl 
Cl 
9927 


35 
Cl 
Cl 
Cl 

32 


22S94 
Cl 
Cl 
Cl 
1 093 049 


31 709 

31 749 

5 560 

706 

446735 


467 
4 
95 
55 

158 


68,376 
3.811 
12 982 
1 750 
1.226,567 


437 
4 
92 
52 

145 


68 342 
3,811 
12.401 
1 747 
1.225BI3 


Furnilure and lutures 
Paper and aHied products 
Pfinlinq and publishing 
Chemicals and allied products 
Petroleum (including tniegrated) and coal 
products 


n 

2i 
30 
9 


Cl 

3,220 
Cl 

2^6 

251 


Cl 
16 
7 
18 

5 


Cl 

3,286 
2591 
2744 

3,256 


Cl 

5,967 
Cl 
1S1 281 

3426770 


Cl 
15 
13 
56 

65 


Cl 

70 861 
41943 
228,124 

7,440,480 


1,435 
219588 
44 345 
112124 

73,372 


73 
102 
208 
162 

52 


3,125 
573,702 
112,632 
266 101 

213,007 


61 
94 
195 
158 

52 


2.609 
573.682 
112.133 
266.0% 

213.007 


Rubber and misceilaneous plasties products 
Leather and leather p'oducis 
Stone, day and glass products 
Pnmary metal industries 
Fabncated meiai products 


(*) 

40 
?9 


C) 

C) 

1,518 
6.642 

1606 


3 
Cl 

J5 

17 


152 
Cl 

5,222 
8,793 
2711 


Cl 
Cl 

77514 

474 373 

5652 


Cl 
Cl 
230 
46 
17 


Cl 
Cl 

80 567 

593,209 

5.909 


6,399 
978 
30,463 
50085 
26 797 


57 
20 
183 
122 
378 


10,368 
1.291 
83.454 
120,585 
69 345 


49 
20 
177 
122 

378 


10.108 
1.291 
83,124 
120.585 
69 345 


Electrical and electronic equipment 

Motor vehicles and equipment 

Transportation equipment, except motor vehicles 


24 
9 


1.248 

13.866 
2.006 


13 
1? 
8 

9 


1.686 

S05 

8 170 

2,054 


20537 
S091 
Cl 

Cl 


18 

to 

8 
6 


20 994 

5 236 
.10 577 
17 709 


46 545 
52 640 
109 311 
22,288 


422 
129 
65 
42 


1 16 044 
228 14 7 
289 041 
59 469 


416 
127 
65 
42 


114 80? 
228 103 
289.041 
59.469 


Instruments and related products 
MisCGitaneouS manuraclunnq and manufacturing 

not allocable 


n 

3 


C) 
38 


Cl 
Cl 


Cl 
Cl 


Cl 

Cl 


Cl 
3 


Cl 
4 76 


11086 
3 640 


63 
75 


24849 
9.366 


59 


24.809 
9360 




6& 


135 091 


58 


227 774 


215 833 




291 859 


141.018 

96,738 
6.395 
37 885 


597 

395 

45 
154 


370.957 

261399 
13399 
96,159 


576 

393 
45 
138 


366.474 

260 963 
13.399 
92,112 


Transponaiion 
CommiffucaliOn 
Eiecinc gas. and sanitary services 


26 
CI 
36 


96.665 

Cl 

36.380 


2' 
Cl 
33 


166050 
Cl 
61.681 


63 990 
Cl 
151.818 


62 
Cl 
73 


72 554 
Cl 
219,296 


Wholesale and retail trade 


I*) 


n 

Cl 

Cl 
Cl 


(•) 


I'l 

Cl 

Cl 
Cl 


61 178 


162 


245 630 


81.211 

4-07t 
1 582 
4 603 

40 886 


2.455 

1 166 
76 
212 

878 


193,342 

1 1 1 686 
3,880 
11317 
96489 


2.339 

1.092 
75 
208 
839 


190.491 

110.452 
3,762 
11208 
95.482 




Cl 

C) 
C) 


Cl 

Cl 
Cl 


52 663 

470 

4 921 

47 272 


3 

17 
97 


218 405 

482 

5 958 

211.955 


Groceries ar^d related products 
Machinery, equipment, and supplies 
Miscellaneous wholesale (rade 


Retail trade 

Building materia'* garden supplies, and 

mobile home dealers 
General merchandise slores 
Food stores 
Auiomoiive dealers and service stations 


Cl 
Cl 


Cl 
Cl 


Cl 

C) 


Cl 


8 515 

Cl 
I'l 

Cl 


45 

Cl 
3 
3 
9 


27 225 

Cl 

2,28? 
2 

16S72 


34 140 

3 726 

10,723 
5 155 
3 093 


1283 

211 
58 
125 
312 


81656 

9 450 
28229 

9180 
6,773 


■ 247 

207 
55 
125 
295 


80 039 

9.394 
28.213 
9160 
6656 


Apparel and accessory stores 

Furniture and home lurnishmgs stores 
Eating and dnnking places 
Miscellaneous retail stores 
Wholesale and retail trade noi allocable 


I 


; 


2 


^ 


Cl 
Cl 

Cl 


Cl 
Cl 
Cl 


i'l 
Cl 
Cl 


Cl 

554 
5 449 
4.730 


Cl 
70 
139 
280 


Cl 

1 471 
13595 

9 244 


Cl 
70 
133 
263 


Cl 

1.471 
13.253 

8. 158 


















191.018 

33.730 
21295 
4236 

20 455 
1 715 

58 949 

50638 






S.301 

t,9«5 
531 
47 
102 
tlO 

'614 

-■52 


470.667 

88,955 
55.157 
10193 
43 273 
4 967 
148485 

119 837 


Banking 

Credit agencies other ihan banks 

Security commodity brokers and services 

Insurance 

Insurance agenis, broKers and service 

Real estate , 

e«cept bank ho'dmg companies 


22 

Cl 

C) 

C) 

I'l 

Cl 


16,818 
Cl 

n 

ri 

Cl 


19 

Cl 

C) 

3 
Cl 


3974 
Cl 

Cl 

■31 

Cl 


2 938 
293 
Cl 

1337 
Cl 
32696 

20 0CS 


130 
17 
{'> 

31 
Cl 
25' 


3 335 
45 

Cl 

1555 
Cl 
36127 

22 -12 


2013 
621 
46 
115 
114 

2,126 

1 103 


E9 666 
55 959 
10.198 
51895 
4 567 
155515 

■■3f 579 


Services 


!•) 


1") 


Cl 


Cl 


3.085 


93 


3.611 


24.617 


843 


66.309 


753 


64.678 


Hotels and other lodging places 

Personal services 

Business services 

Aulc repair, miscellaneous repair services 

Amusement and recrealMjn services , 

Other services 


1") 
Cl 
Cl 


Cl 
C) 

Cl 
Cl 


Cl 

Cl 

■l 


Cl 

ct 


Cl 

\'l 

I'l 
Cl 


5 


784 

ri 

Cl 
2 211 


3 678 
1 329 
5 594 
792 
It 132 
2,092 


71 
96 
307 
184 

lie 

77 


10,805 
4,660 

15 783 
1.366 

27 101 
6,391 


53 
66 
278 
134 
76 
74 


10,171 
486] 

15.715 
1.366 

26.174 
6,391 




- 


- 


- 


- 


Cl 


Cl 


Cl 


iS9 


Cl 


Cl 


Cl 


Cl 





Cl Estimate is not shown separately because of llie small number of sample returns on wriich 
'Includes the following amounts wtuch are not shown separately accelerated deprecialion on 
NOTE Credits includes foreign lax, in«es'meni and work incentive (WIN) credits See lexi 'or 



It was based However, the data arc included m tf^e appiopriate totals 
persofiai property subiect toa net lease. S4U.O0O ancj reserve for losses on bad debts. Sl.l 
Enplanalion of Terms' and 'Oescriplion of the Sample and Limitations o' ine Data " 



140 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 21.— Tax Preference Items: Number of Returns, and Tax Preference and Related Items, by Size of Total Assets 

|Ali ligufes are esiimales based on samples— money amounis are in thousands ot clQiiats| 



Total Active Corporation Returns Other Than 
Forms 1120S and 1120-DISC 

Total numbei 0( lelurns 

Nel long-lerm capilal gain reduced by nel short 

lerm capilal loss, lolal 

Amount taxed al allernslive rales 
Additional tai tor lax pieterences loial 

Amount delerred from pnoi yea'S 

Returns Witti Tax Preterence Items 

Total iicms o( lax pie^^ie'ici' 

Stalutory exclusion 

tolal la* preference items less bldliilory exiLfiiSion 

Income lax available as an ollset 

Cuirenl year 

Carryover 

Returrts Witr^ Tai Pielerence Items After 

Statutory Eiclusion and Income Tax 

Used as an Offset 

Number of returns 
Items ol lax prelerence 
Acceieraled deprecialion on— 

Low-income rental housing 

Oihe' real properly 

Amorliration ol— 
Certified pollution conlrol lacililies 
Railroad rolling slock 

Reserves lor losses on bad debis ol iinancial 

insliljtions 
Oeplfclion 
Capital gams 

Total (terns ol lax ptelerence' 

Slaluiorv exclusion 

Total ta« prelerence items less slalulor^ eiclusion 

Income tai available as an oflsel 

Current year 

Carryover 

Total lax prelerence items less statutory exclusion 

and income la« used as an oflsel 
Tentative additional tax lor tax prelerpnce^ 
Nel operating loss lor 1974 remaining as a carryover 

lo a succeiiding year 
Deterred additional lax lot lai preferences 
Tenlalive additional lax lor tax preferences less 

determent 
Addiiionai lax lor tax preterences deterred irom 

pnor years 
Additional tax lot tax preterences 

Returns With h4o Tai Prelerence Items After 

Statutory Exclusion and income Ta< 

Used as an 0»lset 

Tola! ilenis ol tax prefero>nce w'vn equal to statuiurv 

exclusion 
Total items of lax prelerence on returns with la* 
preference items at'e' staljtor, ficlustor 
Income lax avaitafcie oS an of'sfi 
Current year 
Ca'^over 

Returns With Specific Tax Preference Items 

Accelerated deprecialion lax preleten^e^ 

Depreciation deduction 
Amortization lai preferences 

Amorlizalion deduction 
Depletion tax preterence 

Depteiion deduction 



pi elei trice 
reduced by r 



Reserve lo' bad debt I 

Bad debl deduction 
Capital gams lax prek-nvnc 
Net long-term capital gai 
term capilal loss, luiai 
Amouni taxed at allernatKL 



Returns With Net Operating loss for 1974 
Remaining as a Carryover to a Succeeding Year 

Total items ol lax preference 

Total items ol ia> pc^li^.teiice less \.\a'.-j\\!y ■.■..■I'j'.i'-- ■ 

Income lax available as a''. ciKet 

Curreil year 

Carryover 

Tax Irom recomputing pnor year investment credit 
Tax from recomputing pnor year woth incentive 

(WINi credit 
Tolal Items ol lax preleferice less statulon' cxc'usicn 

and income lax us^r* as an oKsel 
Tentative additional ta< loi lax preferences 
Nel cperaii'ig 'os'i '■jrf i,nirq aj a c.-^rryover lo a 

succt'Jing year 
Defeirc-d additional ;ax for lax orCtrcnc^-s 
Tenlalive additional tax fc tax prefp'enc.s icjs 

de'ermfnl 



Number ol 

returns 



1 OB. 732 

33 825 

4 572 

261 



39,260 
37.363 
14,368 



90 
1421 


3,742 
162.804 


38 
21 


25913 
97,846 


2,967 
1 156 
1 214 


1 125,833 

4 319689 

692 395 


5219 
4 962 

5219 


6 430 850 

145 079 

6 285 782 


3 752 

370 


2 676 381 
61 574 


5219 
5219 


3,547 762 
354,643 


661 
861 


2,204 218 
22399 


4 490 


332 229 


182 
4 493 


12,346 
344 582 



20 760 
20 599 
465 
305 
4,535 
4 370 

7,954 
7949 
14,960 



7 740064 

5 222 122 

346 734 



10 185,217 

518,009 

9,667 229 

22,607499 
13 092 612 



Size of total assets 



Number of 
returns 



16J,2r 
3,59', 15; 



19 931 118 

13 031,038 



923,715 

45,077012 

208,613 

286,422 

5,713.948 

11 591 208 

1452,639 
3,120018 
1 883,062 



5,763 



285,682 
20,540 



2 204 218 
22 399 



50 600 
3,045 



72,613 
19 126 
1 726 



76,630 
6 801 
69831 



SI under S500.000 



49.933 
CI 
873 

58 831 
3 744 
55.089 



81 042 
90 301 



3.456 
75928 

CI 

CI 

11.922 

12949 

57.084 
60.666 
4 094 

12 504 
12.370 



39 2': 7 
84 



39 061 
3.900 



66.890 
3 385 



64.729 
9539 



10.081 
9.623 
1.135 



55J3 
5.460 



3.634 
2.899 



66 625 
49 175 
17 350 

26.560 
8 012 



13 832 
5.910 
7.922 

ri 

C) 

5.809 

CI 
CI 

CI 
CI 



20 372 

24 641 
CI 



7.551 
69 991 



19.303 
22.454 



5500,000 under SI. 000.000 



13-474 
6165 



5 142 
4.781 



CI 
CI 
2.150 

2.125 
1.865 



CI 



270 344 
114814 
1.353 
CI 



74.336 
40.721 
33.616 



16.914 
6.326 

25229 
6.927 
18.313 



Sl.000.000 under S5.000.000 



Number ot 
returns 



CI 
1.353 



21 145 
27.964 



10.911 
93.895 

CI 

30.633 
31.504 

CI 
CI 
32.714 

69.115 
63.388 



14845 
6.770 



8 538 
8.052 
2 476 



6.062 
1.855 



1.067 
1.042 

332 

3S2 

3.482 

3.438 
3 270 



Foolnoles at end u- laliit- iee te*t fc- tv-.lanal'on ot lerrns ;ind ' Descriplio'i ol irie SampiG and I iniilations of file Data 



Corporation Returns/ 1974 



141 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 

Table 21.— Tax Preference' Items: Number of Returns, and Tax Preference and Related Items, by Size of Total Assets— Continued 

[All ligufes are eslimales based on samples— money amounls are in Ihousands ot aollarsl 















Sue ol total assets-Continued 














SS.OOO.OOO under 


SlO.OOO.OOO under 


S25.OOO.0OO under 


S50.000.000 under 


StOO.OOO.OOO under 


x^cn nn/1 ru 




Item 


SlO.OOO.OOO 


S25.0OO.000 


550,000.000 


$100,000,000 


S250.O00.OOO 


SZSO.DttO.OtAi or more 




Number ol 
returns 


Amount 


Number of 
returns 


Amouni 


Number ol 
returns 


Amount 


Number ot 
returns 


Amount 


NtJmber ot 
returns 


Amount 


Number ol 
returns 


Amount 




fit) 


(121 


1131 


(141 


1151 


116) 


|17) 


(18) 


(191 


120) 


(21) 


(22) 


Total Active Cofporatlon Returns Oltier 


























Than Forms tt20S and 1 120— DISC 


























Total number ol returns 


14,649 


_ 


11750 


_ 


5231 


_ 


2.663 


_ 


1.965 


_ 


1.777 




Net long-term capital gam reducer] by net 


























stionlerm cap.tat loss, total 


3.623 


313.905 


3.664 


407.186 


1912 


327.830 


1 197 


339.325 


936 


655.463 


1.107 


4 160 768 


Amouni taxed at alternative rates 


2 444 


167.895 


2.787 


201.592 


1390 


130.008 


S45 


212.422 


665 


345.290 


796 


3 596.726 


Additional ta« lor la» preterences, total 


194 


2618 


788 


5.985 


910 


7.829 


695 


11.757 


501 


20 409 


396 


290456 


Amount deterred Irom prior years 


22 


258 


33 


503 


a 


730 


19 


714 


22 


1674 


28 


10 198 


Returns WItti Tai Preference Items 


























Total Items ot ta« preference 


3 269 


181.196 


4 560 


347232 


2 768 


323 151 


1 770 


432.183 


1.285 


659.377 


1.354 


7.749.657 


Statutory exclusion 


3 134 


49 917 


4 460 


93 137 


2 695 


66 174 


1 71J 


45.383 


1246 


34.361 


1.294 


37.197 


Tolal tax prelerence Items less statutory 


























exclusion 


1 148 


131294 


2.331 


254.101 


1980 


256972 


1455 


366.794 


1.140 


625.016 


1.279 


7.712.461 


Income ta> available as an oflsel 


























CurrenI year 


96t 


272.607 


2.054 


646140 


1 770 


821 773 


1287 


1.260.420 


998 


2372527 


1.106 


16.763.889 


Carryover 


359 


102878 


630 


152474 


483 


427941 


345 


577.441 


286 


1205100 


432 


10.478.767 


Returns tWitti Tai Preference Items After 


























Statutory Eircluslon and Income Tai Used 


























as ao Offset 


























Number ol returns 


249 


_ 


880 


_ 


957 


_ 


740 


_ 


552 


_ 


458 




Items ol ta> preference 


























Accelerated depreciation on— 


























Low-income rental housing 


n 


I'l 


6 


408 


7 


521 


6 


1642 


C) 


(■) 


41 


158 


Other real property 


121 


6.469 


170 


1O540 


193 


9355 


170 


8.187 


149 


19.892 


246 


98 281 


Amortization 01— 


























Cerlifred cKjIlulion control lacilities 


1*1 


|-| 


n 


Cf 


CI 


CI 


CI 


CI 


I'l 


CI 


23 


25.646 


Railroad rolling stocK 


- 


- 


ri 


CI 


- 


- 


- 


- 


- 




20 


97.265 


Hesenres for losses on bad debts of financial 


























institutions 


22 


1231 


648 


51.409 


839 


105755 


648 


144.689 


463 


191 150 


302 


581 666 


Depletion 


109 


44.151 


116 


70753 


51 


57.400 


58 


94.607 


47 


179.327 


100 


3.782752 


Capital gams 


47 


tl 108 


129 


19.680 


146 


10.419 


132 


23659 


137 


33.601 


182 


558.388 


Total Items of tai prelerence' 


249 


63.324 


880 


153 904 


957 


183312 


740 


273089 


552 


424.861 


458 


5.144.195 


Statutory exclusion 


242 


7.197 


869 


25925 


955 


28589 


728 


21.707 


546 


16338 


451 


13.503 


Total ta» prelerence items less statutory 


























exclusion 


249 


56.130 


880 


127.963 


957 


155.219 


740 


251 378 


552 


408 525 


458 


5130 680 


Income tax available as an oflsel 


























Cunenl year 


114 


22.380 


686 


60.269 


826 


73665 


640 


115 930 


457 


189690 


355 


2 176.384 


Carryover 


t*l 


(■) 


76 


1.716 


52 


1.155 


35 


2.416 


37 


3.696 


51 


49.836 


Tolal lax preference items less statutory 


























and income tax used as an offset 


249 


32.225 


880 


65.%9 


957 


80 407 


740 


133.019 


552 


215.151 


458 


2.904.456 


Tentative additional tax for tax preferences 


249 


3211 


880 


6 590 


957 


8018 


740 


13 302 


552 


21.505 


458 


290.453 


Net operating loss for 197d remaining as 


























a carryover 10 a succeeding year 


74 


29.538 


113 


67.074 


61 


59 655 


64 


138.553 


62 


163 943 


83 


1.642.697 


Deferred additional lax lor la< prelerences 


74 


652 


113 


1.108 


61 


918 


64 


2.259 


62 


2772 


83 


10.198 


Tentative additional tax for lax preferences less 


























deferment 


197 


2 559 


779 


5482 


904 


7 too 


689 


1 1 .043 


496 


18 734 


384 


280.257 


Additional lax for lax preferences deferred 


























from prior years 


CI 


ft 


24 


474 


16 


475 


14 


580 


17 


1 399 


18 


8.977 


Additional lax lor lax prelerences 


187 


2803 


779 


5956 


904 


7 574 


690 


11623 


496 


20 13-1 


386 


289.235 


Returns tftfith No Tax Preference Items 


























After Statutory Exclusion and Income 


























Tax Used as an Offset 


























Total Items of tax preference when equal 


























to statutory exclusion 


2121 


21.899 


2249 


28.534 


788 


9816 


315 


3 970 


145 


1.847 


75 


894 


Total Items of lax preference on returns with 


























lax preference items alter statutory exclusion 


899 


95.973 


1451 


164794 


1023 


129 523 


715 


155124 


588 


232.669 


821 


2 604 578 


Income tax available as an onset 


























Cunenl year 


847 


250 227 


1368 


587.851 


944 


748 108 


64 7 


1.144.490 


541 


2 182.837 


751 


14 587.505 


Carryover 


346 


101.355 


554 


150756 


431 


426786 


J10 


576 025 


249 


1 201 404 


381 


10 428 931 


Retttms with Spccittc Tax Prelerence Items 


























Acceferaled depreciation lax prelerences 


1.654 


27 935 


1.914 


40.538 


1 162 


41.621 


811 


42.716 


667 


76 315 


988 


631007 


Depreciation deduction 


1648 


433 150 


1.911 


743218 


1 161 


914.931 


811 


1 174 962 


667 


2 415.039 


987 


38 644 212 


Amortiialion tax preferences 


39 


866 


49 


2.159 


29 


1050 


39 


3 857 


48 


5952 


174 


193903 


Amoriiiation deduction 


16 


385 


28 


2.907 


18 


1.314 


23 


4.884 


32 


5 960 


156 


270.622 


Depletion tax prelerence 


323 


80 154 


330 


134 286 


160 


92.089 


131 


137.368 


131 


234 382 


344 


4.847 719 


Depletion deduction 


309 


89 279 


316 


149608 


153 


108165 


125 


190.886 


129 


301.331 


330 


10 547 607 


Reserve lor bad debt lax preference 


988 


18826 


2.541 


102 069 


1 697 


141 108 


1.064 


173.479 


1^52 


214475 


506 


742 402 


Bad debl deduction 


988 


22033 


2.539 


124.315 


1.697 


171.875 


1064 


206771 


652 


264.259 


506 


2 265 990 


Capital gams tax prelerence 


1092 


53227 


1529 


67186 


969 


46.679 


653 


74505 


547 


127.484 


733 


1 334.601 


Net long-term capital gain reduced by nel 


























snort-term capital loss total 


1.081 


136 763 


1515 


177 569 


963 


118 832 


649 


198 672 


546 


319890 


726 


3538.706 


Amouni taxed al alternative rales 


1.045 


136.078 


1.466 


175.631 


943 


118.462 


643 


198.201 


534 


319.026 


708 


3 516009 


Returns With Net Operating Loss lor 1974 


























Remaining as a Carryover to a 


























Succeeding Year 


























Total items 01 lax prelerence 


- 


- 


CI 


C) 


- 


_ 


O 


Ct 


C) 


Cl 


C) 


Cl 


Total Items ol tax preference less slatulonr 


























excluSK)n 


74 


7942 


113 


12334 


61 


12 389 


bJ 


23 886 


62 


35 988 


83 


1472/5 


Income lax available as an offset 


























CurrenI year 


— 


— 


6 


261 


4 


6 


5 


2 


'? 


88 


22 


365 


Carryover 


- 


- 


6 


85 


CI 


CI 


J 


62 




891 


10 


4 450 


Tax from recomputing prior year investment 


























credit 


I'l 


("1 


15 


25 


9 


6 


7 


2 


25 


125 


37 


639 


Tax Irom recomputing prior year work incentive 


























(WIN) credil 


— 


— 


— 


— 


— 


— 


- 


— 


— 


— 


— 


— 


Total Items of tax preference less statutory 


























exclusion and income" lax used 


























as an onset 


74 


7 942 


113 


11 989 


61 


12340 


64 


23 822 


62 


35010 


83 


142 458 


Tentative additional lax for lax preterences 


74 


793 


113 


1 199 


61 


1232 


64 


2 385 


62 


3 500 


83 


14 248 


Nel operating loss remaining as a cairyover 


























to a succeeding year 


74 


29 538 


113 


67 074 


61 


59655 


64 


138 553 


62 


163.943 


83 


1642 897 


Deterred additional tax lor tax preferences 


74 


652 


113 


1 108 


61 


918 


64 


2.259 


62 


2772 


83 


10 198 


Tentative additional tax lor lax prelerences less 


























deleimeni 


ri 


ri 


12 


91 


8 


31.1 


13 


126 


6 


729 


9 


4 052 



I'l Estimate is not shown separalelv because ol Ihe small number o! sample relurns on wtiich it was based Howevef, the daia are included m the appropnaie lo'als 
Includes Ihe loHowmg arnounl which is nol shown separately accelerated deprecialion on personal property subiecl lo a nel lease, S4 id 000 
NOTE See lext tor E«p'anation ol Terms and Description ol Ihe Sample and Limilations ol the Data 



142 



Corporation Returns/ 1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 22.— Tax Preference and Related Items, by Income Status, by Normal Tax, Surtax, and Alternative Tax Status, by Size of Total 

Items of Tax Preference 

[All ligufes are eslimales based on samples— money amounls are in thousands ol dollafs] 





Number ol 
returns 


Total 
assets 


Total 
receipts 


Net income 


Oelicrt 


Income lai 


Income status, normal tax, surtax, and 

alternative tax status, size ot total 

items ot tax preference 


Numt)er ol 

returns 


Amount 


Total 


Normal tai 

surtai and 

allernalive lai 




Number ot 
returns 


Amount 


Number ot 
returns 


Amount 




(1) 


121 


(31 


l«l 


151 


161 


|7| 


HI 


(91 


IIOI 


Total active corporation returns other than Forms 1120S and 1120-DISC 


1,626,334 


3.952.766.527 


2.941.467.104 


1.008.367 


160.552.880 


23.046.106 


888.263 


66,108,421 


871,550 


65.SB2.130 


Relums witn net income 
Returns wilhoul net income 


I 006 367 
617 967 


3226727,049 
726 039 478 


2,522.791 598 
418,675 506 


1 006 367 


160 552 8BO 


23 046 106 


87:-' 832 
15431 


66 072 856 
35 563 


871 525 
25 


65 580.982 
1 138 


Returns witti tai preference items: 

Total 


39 289 


2751003,976 


1,576 452 094 


34 752 


89 375 329 


4 834 419 


35 060 


37 860 599 


33 510 


37 392 522 


Tolal ilems ol lax prelerence— 
Under Si 0.000 
SIO.OOO under S30.000 
530,000 

S3 1000 under S40 000 
S40.000 under S50.000 


19.649 
7 061 
269 
1 718 
I486 


103 983874 
100 886 523 
5318000 
44 710843 
36 692 288 


76.654,448 
68 017 331 
2 299 576 
25594 785 
17 424 689 


17 303 
6267 
233 
1468 
1 301 


3,827 499 

3 091464 

91694 

1 155 060 

987 488 


439 164 
429 892 
10 400 
194 328 
123 548 


17 141 
6.184 
244 
1533 
1372 


1632 244 

1342 069 

40.090 

487 844 

441 726 


16717 

6009 

225 

1425 
1272 


1627943 

1 338 574 

39 851 

486 368 

440.0S4 


S50.000 under 560,000 
560.000 undef 575.000 
575,000 under S100 000 
SlOOOOO under 5150.000 
5150,000 under S250 000 


1.068 
1,074 
1369 
1 344 
1.399 


38,682 800 
45 600 265 
64 968.175 
95 195 764 
132 291 162 


17,834 643 
21 537 390 
36 925 063 
54,371.564 
57.831,979 


963 

944 

1.227 

1.203 

1,289 


748 540 

941 541 

1.744 156 

2,242 948 

2,834,880 


133 300 
216 382 
274 426 
462 723 
278,430 


1 006 
992 
1231 
1288 

1.342 


336 360 

425708 

747,496 

1007 522 

1236537 


930 

915 

1.136 

1.175 

1250 


334.728 

423 372 

744 368 

toot 762 

1 225 044 


S250.000 under 5500.000 
5500.000 under Sl.OOO.OOO 
Si. 000.000 under 55,000,000 
55,000,000 under 510,000.000 
310,000.000 or more 


1.262 
668 

657 
88 
128 


252,698 626 
270 945057 
604,530 006 
241,512.948 
712 639 708 


115 250 807 
131 156 759 
263 829,413 
105,720,167 
561,892,025 


1 136 
600 
586 
79 
124 


5 344,663 
6,022 571 

14,668.459 
5168 580 

40 495987 


420 153 
361 119 
969,110 
401468 
119 976 


1215 
642 
630 
83 
128 


2419217 
2 707 001 
6 560 923 
2 310,208 
16 163 669 


1093 
580 
560 
77 
120 


2 400 085 
2 685.120 
6.501 198 
2,278 739 
15.663.580 


No tolal Ilems ot tax preference shown 


n 


(*) 


I'l 


(*1 


CI 


- 


CI 


CI 


CI 


CI 


Wtth normal lax. surtax, and allernalive lax belore cedils. Iota! 


33510 


2 277.150,952 


1349210562 


33,507 


86 542 303 


CI 


33510 


37 802 530 


33 510 


37 392522 


Tolal Ilems ot lax preterence- 
Undet 510.000 
510,000 under S30.000 
S3O,0?O 

S3 1.000 under 540.000 
540,000 under S50.000 


16,717 
6009 
225 
1425 
1,272 


68.999,926 
73 036,883 
4,482 863 
32 592 266 
31 060 468 


64 345040 
54.576.179 
2084 665 
20.624 685 
14 685.830 


16717 
6,006 
225 
1,425 
1271 


3751.271 

3.026 063 

90 4 74 

1 137 945 

977.101 


CI 
CI 


16 717 
6009 
225 
1425 
1272 


1 631 560 

1,341 543 

40 065 

487 576 

441 518 


16 717 
6 009 
225 
1425 
1.272 


1.627 943 

1.338 574 

39 851 

486 368 

440 084 


550,000 under 560.000 
560,000 under 575,000 
575,000 under 5100.000 
5100,000 under 5150,000 
5150,000 under 5250.000 


930 

915 

1 136 

1,175 

1,250 


31671472 
32,328,085 
4 1 478,693 
66,258612 
102,652,191 


13,855,953 
15,936,457 
26 726 056 
38.527 694 
48.239 965 


930 

915 

1.136 

1.175 

1.250 


740.790 

935.771 

1.626.414 

2.189.335 

2 776531 


2 


930 

915 

1 136 

1-175 

1,250 


336052 

424826 

746 999 

1006 473 

1 234 931 


930 

915 

1 136 

1.175 

1.250 


334 728 

423372 

744 368 

I.OOl 762 

1 225.044 


5250,000 under S500.000 
5500,000 under Sl.OOO.OOO 
51 000 000 under 55,000.000 
55,000.000 under SIO.OOO 000 
510,000 000 or more 


1,093 
580 
560 
77 
120 


180 020734 
193,698690 
511,729 502 
221,807,587 
685.149,941 


91.591.860 
112.946 030 
251,095.238 

87,240,610 
506 453 119 


1092 
580 
560 
77 
120 


5227.423 
5912198 

14.377 584 
5 143.206 

38 623.899 


CI 


1093 
560 
560 
77 
120 


2416,218 
2702.723 
6,550 884 
2306832 
16132317 


1.093 
580 
560 
77 
120 


2 400 085 
2 685 120 
6.501 198 
2 278 739 
15 863.580 


No total 'lems ol lax prelerence shown 


(■) 


CI 


n 


CI 


CI 


- 


CI 


CI 


("1 


CI 


W.lhoul normal lax. surtax, and allernalive lax belore ciedils total 


5779 


473853,024 


227,241,532 


1,245 


2,833,026 


4819,421 


1 550 


58,069 


- 


- 


Tolal ilems ol ta» prelerence— 
Under 510 000 
510.000 under 530.000 
S30.000 

S31 000 under $40,000 
540.000 under 550.000 


2,932 

1,072 

4d 

293 

2lt 


34 983 948 
27,849,640 
835,137 
12 118.577 
5631820 


12,309.408 
13,441,152 
214,911 
4.970 100 
2 538.859 


586 
259 
8 
43 
30 


76228 
66,401 
1,220 
17115 
10,387 


439 164 
428.435 
10.400 
194,328 
114,973 


424 

175 
CI 
108 

too 


584 
526 
CI 
268 
208 


2 


I 


550,000 under S60.000 
S60.000 under 575,000 
575.000 under SlOOOOO 
SIOO.OOO under S150 000 
5150,000 undei 5250.000 


138 
159 
233 
169 
149 


7,011,328 
13.272,160 
23489,482 
28.937 152 
29 638,971 


3.978,690 
5,600.933 
10,199 007 
15,843,870 
9.592014 


33 
29 
91 
28 
39 


7750 
5,770 
117 742 
53613 
58,349 


133,300 
216382 
274426 
462,723 
278,430 


76 
77 
95 
113 
92 


308 

882 

497 

1 049 

1,606 


- 


\ 


$250,000 under 5500 000 
S500.000 under 51,000.000 
51.000.000 under 55 000,000 
55,000,000 under SIO 000.000 
510.000 000 or more 


169 
88 
97 
11 
6 


72,677.892 
77.246.367 
92.800.504 
19.705.361 

27 489 867 


23.658 947 
18,210 729 
32,734,175 
18,479,557 
55 438,906 


44 
20 
26 
CI 

4 


117,240 

110373 

290875 

CI 

1 872088 


415,187 
361 119 
969,110 
401,468 
119 976 


122 
62 

70 
6 
8 


2 999 
4278 

10 039 
3376 

31 352 


- 


\ 


No lolal Items o! Ia< prelerence shown 


i'l 


ri 


CI 


(■) 


'■' 


- 


■' 


'1 


- 


- 



Foolnoles al end ol lable See le-l lot Explanation ol Terms ' and Description ol Ihe Sample and Limtlalions ol Ihe Data 



Corporation Returns/ 1974 



143 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 11208 AND 1120-DISC 
Table 22.— Tax Preference and Related Items, by Income Status, by Normal Tax, Surtax, and Alternative Tax Status, by Size of Total 

Items of Tax Preference— Continued 



[All ftgures are eslimales based on samples— mone 


y amounts an: 


in ihousanit: 


Ol dollars! 














Income tjx— Continued 


Foreign 

tax 
credit 


Investfrent 
credit 




Income status, normal tai. sorta», and 


Tax from 
recomputing 

prior year 

investment 

credit 


Tai from 
recomputing 
prior year 
Work incen- 
tive (WIN) 
credit 


Additional tax for tax preferences 


Wort, 


alternative ta> slalus. size of tolal 
Items ol la» preference 


Total 


Amount deterred from 
prior years 


incentive 
(WIN) 




Number of 
returns 


Amount 


Number of 
returns 


Amount 


credit 




till 


1121 


|13| 


(141 


115) 


(161 


1171 


(18) 


(191 


Total active corporation returns otfrer ttian Forms 1t?0S and II20-0ISC 


179.121 


446 


4,572 

4 163 
419 


346,734 

335 202 
11532 


261 

254 
Cl 


14.498 

14 409 

C) 


20.752.819 

20 762 819 


4,221,384 

147 


7,795 

7 796 


Returns with net income 
Returns without npt income 


156 256 
22 865 


418 
28 


Returns with tax preference items 

Tolal 


121 057 


286 


4 672 


346 734 


261 


14.498 


9.462 623 


3 107 976 


4 069 


Tolal Items ol la« pielerence— 
Untjer SIO.OOO 
SIO.OOO under 530,000 
530,000 

S31.000 under S40000 
S40,000 under S500O0 


4 185 
3 401 
144 
1392 
1 397 


I'l 

I'l 
O 


127 
73 
I'l 
149 
213 


112 
85 

CI 
77 
244 


I'l 

I'l 
C) 

I'l 

C) 


C) 
C) 
C) 
C) 

I'l 


27 355 

44.046 
Cl 

14060 
24.051 


81 6t6 
71.195 
2.127 
35 598 
24 945 


273 

136 
C) 
80 
41 


S50,000 under S60 000 
560,000 under 575,000 
$75,000 under 5100,000 
5100,000 under 5150 000 
5 150.000 under 5250,000 


1312 

1549 
1836 
2 944 
5496 


n 

C] 
!■) 
I'l 
CI 


285 
412 
505 
626 
739 


314 

786 

1,292 

2810 

5991 


C) 
C) 
Cl 

14 
26 


I'l 

Cl 

C) 
107 
157 


5718 
20516 
22.200 
38.066 
83.202 


20 622 
39.571 
41,591 
78.039 
87,400 


52 

33 
163 

too 

193 


5250,000 under S500 000 
5500,000 under 51,000,000 
51,000,000 under 55,000.000 
55,000,000 under 510,000,000 
510,000,000 or more 


7 492 
9804 
22,729 
17,000 
40,376 


CI 

CI 
37 
44 

158 


674 
326 
297 
36 
67 


11,636 
12 075 
36,959 
14425 
269556 


27 
21 
32 
5 
8 


493 
1 113 
3455 

764 
7 708 


322.888 
367.522 

1087.110 
498663 

6916912 


172,228 
224 342 
604,928 
207,562 
1,416,114 


187 
343 

1,024 
379 

1,073 


No Iota! Items ol tan preference shown 


- 


- 


C) 


I'l 


C) 


Cl 


- 


(•) 


- 


With normal tai surtax, and allernative lai belore credits, total 


112 172 


260 


3 869 


297 676 


153 


11 101 


9.462 523 


3 107,976 


4 069 


Total Items ol Ia» prelerence— 
Under 510,000 
510,000 under 530.000 
530.000 

S3 1.000 under 510.000 

540.000 under 550.000 


3 646 
2 935 
119 
1,155 
1,312 


CI 
CI 

CI 
(') 


I'l 

42 
Cl 

90 
137 


C) 

29 
CI 

46 
121 


Cl 
I'l 
C) 
C) 
C) 

C) 
C) 
Cl 
Cl 
C) 


C) 
C) 
C) 
Cl 
C) 

Cl 
C) 
C) 
C) 
Cl 


27366 
44.046 
316 
14 060 
24.051 

5716 
2C6I5 
22.200 
38065 
83.202 


81615 
71,195 
2 127 
35 596 
24,945 

20 622 

39,571 
41,591 
78,039 
87,400 


273 

136 

2 

80 


550.000 under 560000 
560 000 under 575 000 
575.000 under 5100.000 
SIOO.OOO under 5150.000 
5150.000 under 5250.000 


1 126 
844 

1 617 

2 465 
4 889 


CI 
C) 
CI 
CI 
CI 


242 

367 
447 
663 
676 


190 

608 

1014 

2240 

4,992 


52 
33 
153 
100 
193 


5250.000 under 5500000 
5500.000 under 51.000.000 
51.000 000 under 55.000.000 
55.000.000 under 510 000 000 
SIO.000.000 or more 


6 546 
7946 
21596 
16762 
40313 


C) 

C) 
37 
23 
15S 


603 
267 
252 
31 
61 


9,584 
9756 
26,063 
12 308 
228266 


C) 

11 

25 
4 
6 


Cl 

780 
2 702 

642 
6.300 


322 888 
367522 

1.087.110 
498.663 

6916.912 


172,228 
224 342 
604.928 
207,562 

t 416.114 


187 
343 

1024 

379 

1 073 


No total Items ol lax prelerence shown 


- 


- 


C) 


Cl 


Cl 


Cl 


- 


(•) 


- 


Without normal tax surtax, and alternative tax beloie credits, total 


8 885 


CI 


703 


49158 


108 


3397 


- 


- 


_ 


Total Items ot tax prelerence— 
Under SIO.OOO 
510.000 under 530 000 
530.000 

S31.000 under 540.000 
540.000 under 550.000 


639 
466 
CI 
237 
85 


I'l 
I'l 


64 
31 
CI 
59 
76 


46 
66 
Cl 
31 
123 


C) 
C) 

C) 


Cl 
C) 

Cl 


: 


i 


\ 


550.000 under 560 000 
560000 under S75.000 
575.000 under 5100000 
SIOO.OOO under 5150.000 
SI50.000 under 5250.000 


184 

705 
219 
479 
607 


C) 


43 
55 
68 
73 
63 


124 
177 
278 
670 
999 


Cl 
Cl 
C) 
5 

C) 


Cl 
Cl 
Cl 

35 
C) 


~ 


3 


\ 


5250.000 under 5500.000 
5500.000 under 51000.000 
51.000.000 under 55.000.000 
56.000.000 under 510.000.000 
510000,000 or more 


946 
1 969 

1,133 

1,238 

63 


CI 

I'l 


71 
38 

45 
6 
6 


2052 
2,319 
8 906 
2,117 
31289 


15 

10 
7 
Cl 
Cl 


361 
333 

763 
Cl 
Cl 


- 


\ 


\ 


No total Items ol tax preference shown 


- 


- 


CI 


ri 


Cl 


Cl 


- 


- 


- 



Footnote?, al end o( table See lext tor Explanation ol Tefms and Oesctiptton ol Ihe Sample and Limrtalions ol trie Data 



144 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 22.— Tax Preference and Related Items, by Income Status, by Normal Tax, Surtax, and Alternative Tax Status, by Size of Total 

Items of Tax Preference — Continued 



|AII figures are eslimales based on samples— money amounls are 


in thousands ol dollars) 
















Selected items ol lax preference 




Accelerated depreciation on— 


Amortization ol— 


Income status, normal ta». surta*. and 

alternative tax status, sue ol total 

Items 0) tax prelerence 


Low-income 
rental housing 


Other rea 


property 


Personal property 
subiect to 
a nel lease 


CenilieO pollution 
control (acilities 


Railroad rolling stock 




Number ol 
returns 


AmounI 


Number ol 
returns 


Amount 


Number of 
returns 


AmounI 


Number ol 
returns 


AmounI 


Number ol 
returns 


Amount 




(20) 


(21) 


(221 


(231 


(2»l 


(251 


(261 


(271 


(281 


(291 


Total active corporation returns other ttian Forms I120S and 1120-DISC 


550 


18,668 


20,133 


900.771 


356 


4,276 


413 


76,402 


64 


132.137 


Returns with net income 
Returns witfioul net income 


430 
120 


12,293 
6375 


16,989 
3144 


782,307 
118,464 


300 
56 


3 861 
415 


361 
52 


58,497 
17905 


57 
7 


123.986 
e.151 


Returns with tax preference Items: 

Toial 


550 


18 66B 


20 133 


900,771 


356 


4276 


413 


76402 


64 


132,137 


Tolal ilems ol Ian preletence- 
Under SIO.OOO 
S 10.000 under 530,000 
S30.000 

S3 1.000 under 540,000 
540.000 under S50.000 


227 
68 

22 
19 


629 
700 

489 
651 


12359 

3 114 

74 

644 

494 


26 809 
38,448 
1031 
14 297 
12,643 


260 
43 
CI 
CI 
CI 


553 
410 

CI 

CI 

CI 


46 
70 
CI 
16 
23 


174 
997 
CI 
137 
657 


CI 

CI 
CI 


CI 

CI 
CI 


550,000 under 560,000 
560,000 under S75 00O 
S76.000 under 5100,000 
5100.000 under SlSO.OOO 
5150.000 under 5250.000 


4 
7 

ri 

21 

13 


112 
149 

I'l 

1.232 
666 


362 
421 
425 
474 
502 


10930 
14 292 
20 856 
28 573 
40 165 


CI 
6 
5 
5 
6 


CI 
32 
211 
186 
950 


11 

9 
20 
21 
25 


230 

276 

527 

869 

1 751 


CI 

CI 

3 


CI 
CI 

639 


5250.000 under $500,000 
5500,000 under 51,000,000 
51,000,000 under 55,000,000 
55,000,000 under 510,000.000 
510,000,000 or more 


27 
37 
4d 

27 


2,604 
3,451 
5,260 
24 
1808 


469 
270 
356 
67 
102 


76 305 
69 143 

224,953 
85624 

236 702 


CI 

4 
3 


CI 
785 
644 


35 

27 
54 
17 
36 


4,991 
4 363 

22 410 
8,409 

30,625 


3 

10 
21 

3 
16 


563 

4401 
25 401 
10,275 
90,663 


No total items of tax preference shown 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Wilh normal tax surtax and allernalive la« before credils. lolal 


407 


11 720 


16293 


758,481 


296 


3840 


358 


58,230 


56 


119,658 


Tolal Items ol lax prelerence— 
Under $10,000 
$10,000 under 530,000 
530,000 

$31,000 under 540,000 
$40,000 under 550 000 


176 

41 

(■) 

16 

7 


424 

376 

n 

379 
220 


10134 

2447 

62 

487 

393 


21,040 

28,140 

683 

9,719 
8 756 


217 
33 

CI 
.CI 
CI 


365 
325 

CI 
CI 
CI 


45 
52 
CI 
15 
14 


173 
771 
CI 
134 
370 


I'l 

I'l 
CI 


n 

CI 
CI 


SSO.OOO under 560,000 
560.000 under 575,000 
575,000 under 5100,000 
S100.000 under 5150,000 
5150,000 under 5250,000 


I'l 

17 


112 
109 
1*) 

1054 
406 


267 
322 
332 
380 
419 


6923 
9,218 
14,315 
19,963 
30,456 


CI 
6 

3 
5 
6 


CI 
32 
116 
186 
950 


10 
8 
18 
18 
23 


199 
212 
497 
696 
1 700 


I'l 
I'l 

3 


CI 
CI 

639 


S250,00J under 5500,000 
5500,000 under 51,000,000 
51,000,000 under 55,000,000 
55,000,000 under $10,000,000 
510,000.000 or more 


16 
28 
38 
Id 

27 


1309 
2718 
2 386 
24 
1808 


363 
220 
308 
61 
96 


52,860 
52,903 

191,753 
75,960 

235572 


("1 

4 

CI 


CI 

785 
CI 


30 
26 
46 

34 


3,893 
3,947 

17,109 
1 690 

26 773 


3 
9 
14 
3 

16 


563 
4,364 
12.959 
10,275 
90 663 


No lolal Items ol lax prelerence shown 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Withoul normal lax. surtax, and allernative lax be'ore credits, lolal 


143 


6,948 


3,840 


142,290 


60 


436 


55 


18 172 


8 


12.479 


Tolal Items of lax preference— 
Under 510,000 
StOOOO under S3O,00O 
530.000 


51 
27 


205 
324 


2,225 

667 

12 


5,769 

10,306 

148 


CI 
CI 
CI 


CI 
CI 
CI 


I'l 
1*1 


I'l 
CI 


- 


- 


S3l 000 under 540,000 
540.000 under 550.000 


O 
(■} 


I") 
CI 


157 
101 


4,578 
3 867 


CI 
CI 


CI 
CI 


CI 
CI 


I'l 
I'l 


- 


- 


$50,000 under $60,000 
560,000 under 575,000 
575,000 under 5100,000 
$100,000 under $150,000 
5150,000 under 5250,000 


4 
6 


D 

1*1 
178 
260 


95 
99 
93 
94 
83 


4,007 
5074 
6,541 

8 610 

9 709 


CI 


CI 


CI 
>.') 
CI 
3 

CI 


I'l 
CI 
CI 

193 
I'l 


- 


- 


5250.000 under 5600,000 
5500,000 under 5VOOO,000 
51,000,000 under $5,000,000 
S5.000.000 under 510,000,000 
510.000.000 or more 


11 
9 
6 


1,295 

733 

2,872 


106 
50 
48 
6 
4 


23,425 
16240 
33,200 
9664 
1,130 


CI 
CI 


CI 
CI 


5 

CI 
6 
3 

CI 


1,096 

CI 

5,301 
6719 

CI 


CI 
7 


CI 
12,442 


No total >iems ol tax prelerence shown 


- 


- 





— 


- 


- 


- 


- 


- 


- 



Footnotes at end ol table See le»l lor Explanation of Terms' and ■Descriplion of Ihe Sample and Limitalions ol the Data 



Corporation Returns/1974 



145 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 22.— Tax Preference and Related Items, by Income Status, by Normal Tax, Surtax, and Alternative Tax Status, by Size of Total 

Items of Tax Preference— Continued 

(All figures are esiimaies based on samples -money aoiounis a^e in ihQusanLJs pi cloliara| 



Income status, normal lai, surtax. arKl 

alternative tai status, size or total 

Items o( tai preference 



Total active cofporalion returns other than Forms 1120S and 1120-OISC 



Reiufns with net income 

Returns without net income 

Returns with lai preference items 

Total 

Total items o' ta» prelefCnce— 
UnOer St 0.000 
SlO.OOO under S30 000 
S30.000 

S3 1.000 under S40.00.D 
S40.000 under $50,000 

S50 000 under $60 000 
S60.000 under S75.000 
$75,000 under SIOOOOO 
SIOO.OOO under SI50.000 
SI 50.000 under S250 000 

$250,000 under $500 000 
SSOO.OOO under $1,000,000 
$1,000,000 under 55,000,000 
S5.000000 under SIOOOO.OOO 
SlO.000,000 or more 



No total Items of lax prelerence shown 



With normal tax. surtax, and allemalrve lax tielore credits total 



Toial Items ol tax preference— 
Under $10,000 
510,000 under S30.000 
S30.000 

531,000 under 540.000 
540,000 under 550,000 



S50.000 under 560,000 
S60.000 under $75 000 

575,000 under StOO.OOO 

$100,000 under 5150,000 

5150,000 under S250.000 

5250,000 under 5500,000 
5500,000 under SI .000,000 
Sl.OOOOOO under $5,000,000 
55.000.000 under 510.000.000 
SIO.000.000 or more 

No lotal Items of lax preference shown 

Without normal tax, surtax, and aliernalive tax before credils, lolai 

Toiai items of lai pre'crence— 
Under 510,000 
SlO.OOO under S30.000 
530.000 

531,000 under $40,000 
S40.000 under S50.000 

550,000 under S60,00<) 
560.000 under S75.000 
$75,000 under SlOOOOO 
SIOO.OOO under 5150 OOC 
5150,000 under S350.00O 

S250.000 under 5500,000 
5500.000 under Sl.OOOOOO 
51.000,000 under S5.000.000 
55,000.000 under Si 0.000.000 
$10,000,000 or more 

No lotal items ol lax prelerence shown 



Selected items of tai preference — Continued 



Reserves for losses 
on bad debts 

of financial 
Institutions 



Number of 
returns 



7 \9i 
760 



Amount 



1 3i40ir 

138 622 



-1 -91 
34 103 

2 621 
20.846 
22633 

22 705 
29 954 
46,598 
76 697 
132.791 

193.310 
181,314 
360.38 
96 512 
225963 



3 556 
30,146 

2 252 
18 629 

20,625 

20.507 
27 148 
42.831 
71.196 
123.650 

176,298 
158,145 
302.192 
76.687 
225 983 



635 
3.957 



2.198 
2606 



15.012 
23.169 
58 189 
19,825 



4.535 
4,007 



1085 
706 
(■) 



5.524 206 
189742 



2.535 

12.145 

(•) 

8.564 

9.217 

7 904 
12589 
11,^89 
24 74' 
43 223 

69,430 

106,937 

476.986 

253.240 

4,652.446 



2058 
10.583 

6.757 
6.512 

7,174 
10071 
8,155 

19,512 
34.999 

72.138 
88 552 
375,301 
210.975 
4,322,123 



Capital gams 



s? 


3.734 


il 


5,233 


M 


e.111 


57 


17.292 


n 


18,355 


•l!) 


101,665 


; 


«,265 


8 


33C.323 



6«S 
3082 



6.131 

2943 

73 

640 

675 

429 



1.883,062 

1.871.515 



13614 
38877 
1924 
14,338 
19 323 

15891 
13 953 
34.838 
29 960 
47 684 

77,346 
93.671 
290,485 
159,810 
1,030 



12.700 
36,761 
1 414 
13,409 
19.227 

15419 
13,867 
29,667 
29 535 
46,598 

77,220 

92 394 

295,152 

159,810 

1 03O 273 



Total Items 

01 lai 
preference' 



2,096 

(■) 

(•) 



48 56? 
125 857 
8 070 
59 665 
65 473 

57 953 
71 319 
116,387 
163 033 
266 064 

444 565 
464 836 

1,406,573 
615894 

6 263 966 



40,391 
107,310 
6 750 
49.472 
56,100 

50 513 
60734 
96,418 
142 66: 
239 589 

386 302 
404 612 

1 187 546 

537,419 

5935,237 



Statutory exclusion 



Number of 
returns 



7 440 
10 585 
19 969 
20366 
28 4'-: 

58 263 
60.224 
219.027 

78 475 
335.72S 



37.383 
33,022 



18.521 
6,729 
243 
1676 
1450 

1.033 
1.038 
1,329 



15714 
5,702 



1,387 
1 244 



1,097 
1.149 
1-212 



459318 
56,691 



44 511 
117 731 



41.75 

29 812 

30339 
39459 
38455 
40,166 

36.399 
18.851 
18 67 
2,520 
3779 



37,169 
100,206 
5,858 
39.943 
35,665 

25 839 
25,752 
32.499 
33 695 
35.875 

31,443 
16.27 
15960 
2220 
3 569 



7 342 
17.525 

1.290 

8 474 
6086 

3 973 
4587 
6.960 
4760 
4.291 

4956 
2 580 
2.711 



To.al lai preference 

Items less 
statutory eicluston 



1.718 
1.486 

1.068 

1 074 
1.369 
1.344 
1,399 

1,262 



1,132 
577 



1,425 
1,272 



1.136 
1.175 
1.250 



9 233 920 
433309 



920 
11.243 
23.722 

28 143 
40,980 
76.928 
124,577 
227.891 

408,166 
445.985 

1 387,902 
613374 

6265187 



890 
9.525 
20.435 

24.676 
34.982 
63.919 
108.967 
203.706 

354,859 
388.341 

1.171,585 
535.199 

5,929.668 



1.036 
ft 



159 


5 998 


■/■.a 


13.009 


169 


15.610 


149 


24185 


'69 


53 307 


88 


57.644 


97 


216.317 


11 


78.175 


8 


335.519 



Footnotes ai end of lable See text for ' Explanation ot Terms and Descnpiion ol tr>e Sample ano Limiianons d the Data 



146 



Corporation Returns/1974 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 22.— Tax Preference and Related Items, by Income Status, by Normal Tax, Surtax, and Alternative Tax Status, by Size of Total 

Items of Tax Preference— Continued 



[All (iqures art- eslimales based on s 


mples — monc 


amounts ^r( 


in thousands 


Ol dollars 














Income tax available as an ottset 


Returns with tax 


preference items alter statutory exclusion 
ncome lax used as an ottset 


and 


Income status, normal tax. surtax, and 
alternative tai status, sue ol total 


Current year 


Carryover 


Number of 
returns 




Selected 


■terns of tax preference 




Accelerated depreciation on— 


Amortization of— 


Items ot tax preference 


Number of 
returns 


Amount 


Number ot 
returns 


Amount 


Low- 
income 
rental 

housing 


Other 

real 

properly 


Personal 
properly 
subiect 
10 a net 
lease 


Certified 
pollution 
control 
facilities 


Railroad 
rolling 
stock 




(4t| 


(421 


1431 


144) 


(451 


1461 


1471 


1481 


1491 


150) 


Tola! active corporation returns other tfian Forms lt20S and lt20-DISC 


12.392 


22.607.499 


3.619 


13.092,612 


5,219 


3.742 


162.804 


414 


25.913 


97.846 


Reluins wilh net income 
Returns without nel income 


12066 
306 


22601 541 
5,958 


2 947 
672 


11 639 661 
1 452 951 


4200 
1019 


464 
3 2^8 


93,756 
69 046 


n 

CI 


14 284 
11,629 


89,732 
C) 


Returns with lax preference Items: 
Total 


12 392 


22 607 499 


3,619 


13 092 612 


5219 


3 '42 


162 804 


414 


25913 


97,846 


Total Items ol lax preterence- 
Undcr St 0.000 
StO.OOO under 530,000 
S30.000 

531,000 under 540000 
540 000 under 550,000 


t,14t 

584 

9t 

1416 

1220 


148,995 
187,613 
15,915 
437,843 
392 250 


395 
266 
12 
443 
375 


201 723 
154 095 
2 906 
317 676 
176 162 


202 
97 
16 
242 
267 


I'l 

I'l 
I'l 


646 
1,340 
C) 

2 534 

3 320 


I'l 

I'l 
I'l 


I'l 
CI 


- 


550000 undei 560,000 
560,000 under 575.000 
575,000 under 5100,000 
5100,000 under 5150 000 
5150,000 under 5250000 


930 

913 

1 129 

1 194 

1,263 


308.520 
364,699 
681 151 
889 159 
1,056 451 


340 
295 
267 
298 
286 


92,849 
202 689 
262 784 
666 455 
766 450 


327 
458 
627 
670 
785 


CI 
I'l 
I'l 
I'l 


2 952 
3277 
6 828 
6,605 
9 389 


CI 
CI 


CI 
C) 
CI 
C) 
C) 


-_ 


5250,000 under 5500 000 
5500.000 under 51.000.000 
51,000,000 under 55,000,000 
55,000,000 under 510 000 000 
510 000 000 or more 


1 137 
589 
588 
76 
117 


1911566 
2 108,437 
4 822 060 
1 586 746 
7694,094 


281 
147 
163 
24 
25 


1,522 099 
1,538 660 
3,089 056 
1,032,324 
3 066 684 


727 
350 
323 
41 
67 


764 
31 

1 206 
8 
86 


17,722 
13,362 
34 998 
13,559 
46 242 


CI 

I'l 

17 


CI 

Cl 

4.075 
7 040 

13 879 


C) 

16.979 
4.218 
74,068 


No total ilems ol tai prelerence shown 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


With normal lax, surtax, and alleinalive lax beloie credits lolal 


12 064 


22 600 894 


2 893 


11 495 923 


3810 


375 


76 409 


CI 


14018 


85 404 


Tola! Ilems ol lax prelerence— 
Under 510000 
510,000 under 530.000 
530,000 

531,000 under S40.000 
540,000 under 550,000 


1 107 

572 

69 

1383 

1207 


148971 
187 608 
15.906 
437675 
392225 


321 
227 
11 
309 
315 


183312 
109,264 
25/3 
138 156 
133 403 


I'l 
40 

CI 
89 
130 


^ 


CI 
CI 

C) 
547 


CI 


- 


\ 


550000 under 560,000 
560,000 under 575 000 
S75000 undei 5100,000 
5100,000 under 5150,000 
5150.000 under 5250,000 


910 

895 

1 102 

1 163 

1235 


308 390 
364 002 
691011 
688,892 
1 057 956 


279 
234 
205 
242 
235 


62 154 
132,659 
186430 
541 527 
571089 


241 
354 
446 
550 
674 


CI 
CI 
C) 


500 

519 

2,268 

1 508 

3 398 


Ci 

I'l 


C) 
Cl 


- 


5250.000 under 5500.000 
5500,000 under 51,000,000 
51,000000 undei 55,000.000 
55,000.000 under 510,000 000 
510000,000 or more 


1,088 
566 
555 
75 


1910,622 
2106760 
4 821.060 
1 565 520 
7 694 094 


217 
119 
134 
21 
24 


1,276 270 
1,357010 
2784,454 

1 021 532 

2 995,890 


606 
284 
244 
30 
60 


CI 
CI 
CI 
8 
86 


3 942 

2 497 

12,741 

3 695 
45 730 


CI 

I'l 

CI 


I'l 
I'l 

321 
13664 


Cl 
Cl 

4,218 
74,068 


No lolal Items ol lax prelere.nce ihown 


- 


- 


- 


- 


- 


- 


- 


- 




- 


Wilhout normal lax, surtax and allemaiive lax belore credits lolal 


328 


6605 


726 


1 596669 


1 409 


3 367 


84 395 


CI 


11695 


Cl 


Tolal Items ol Mx prelerence— 
Under 510000 
510,000 unOe' 530 000 
530,000 

531 000 under 540 000 
540,000 under S50000 


(•) 

CI 
35 
13 


I'l 
I'l 

n 

168 
25 


"4 
39 
CI 
134 
60 


18411 
44 831 
CI 
179,520 
42,759 


141 
57 
15 

153 

157 


[') 

I'l 
CI 


431 
625 
CI 

2420 
2,773 


I'l 

I'l 

CI 


Cl 
I'l 


- 


S50 000 under S60000 
560,000 under 575 000 
575,000 under 5100,000 
5100,000 under 5150,000 
5150,000 under 5250,000 


20 
18 

27 
31 
26 


130 
697 
140 
267 
493 


61 
61 
62 

56 
53 


30 695 
69 630 
76354 
124,928 
195 361 


86 
104 
181 

120 
111 


CI 

CI 
CI 
CI 


2,452 
275B 

4,540 
5,097 
5991 


CI 


Cl 
Cl 

(•) 

Cl 


\ 


S250 OCO under 5500.000 
5500 000 under 51 000 000 
51,000,000 under 55 000,000 
55,000000 under SIOOOOOOO 
510,000,000 or more 


49 
23 
33 
3 


744 
1,677 
1 000 
1,226 


64 
28 

29 

3 
CI 


245,829 

161,650 
304 602 

10,792 

CI 


121 

66 
79 
11 
7 


C) 
CI 
1 189 


13,780 
10 665 
22,257 
9,664 
512 


CI 


Cl 

4,060 

6,719 

215 


Cl 


No lolal items ol tax prelerence shown 


1") 


I'l 


CI 


I'l 


CI 


I'l 


I'l 


- 


- 


_ 







Foolnoles al end of table See lexl for E'p'anaiion o( Terms" and "Descnplion of the Sample and Limilai'ons ol the Data 



Corporation Returns/ 1974 



147 



RETURNS OF ACTIVE CORPORATIONS, OTHER THAN FORMS 1120S AND 1120-DISC 
Table 22.— Tax Preference and Related Items, by Income Status, by Normal Tax, Surtax, and Alternative Tax Status, by Size of Total 

Items of Tax Preference— Continued 



[Alt figures are eslimaies bdieo on sampler- money amounts ate 


in ihousdnds ol dollars) 














Returns w'th tax 


preference Hems alter slatutorY delusion and incone ta 


I used as an 


offset— Continued 




Selected items ot 


tai 








Income tax available 






preterence— Continued 








as an 


offset 


T r 1 1 


Income status normal lai. surtai. and 


Reserves 










Total la< 






preterence 


alternative tai status, sue of lolal 
Items of lai preference 


lor losses 
on bad 






Total 
Items ol 


Statutory 


preference 
Items less 
statutory 
eiclusion 






Items less 
statutory 




deljts of 
linanciat 


Depletion 


Capital 
gams 


la, 
preference 


eiclusion 


Current 
year 


Carryover 


eicluston 
and income 




institu- 
















lax used as 




tions 
















an offset 




(51J 


1521 


1531 


1541 


1551 


(56) 


157) 


158) 


(59) 


Total active corporatior> returns other than Forms H20S and 1120-DISC 


1.125,833 


4,319.689 


692,395 


6.430,850 


145.079 


6.285,782 


2,676,381 


61,574 






3,547,762 


Rflufns wilh net mtofnt 


1 028,524 


4.150,750 


688,365 


6.067.718 


120135 


5,947 585 


2673 854 


39 205 


3 234 466 


Reiurns without net income 


97 309 


166,939 


4,030 


363.132 


24 944 


338 197 


2,527 


22,369 


313.296 


Returns with tai preference items: 




















Total 


1 125.633 


4 319689 


692,395 


6 430 850 


145 079 


6,285,762 


2 676 381 


61 574 


3 547762 


Tola! ilems ol lai pielerence- 




















Under Si 0,000 


CI 


I'l 


CI 


829 


Cl 


823 


(•) 

233 
(•) 




747 


SlO.OOO under $30 000 
530,000 


CI 


n 


CI 
Cl 


1.615 
Cl 


397 
Cl 


1,229 
("1 


n