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Full text of "Statistics of income"

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STATISTICS 1Q7/I 
OF INCOME lull 



3 9999 06315 994 9 



BUSINESS 

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irOSlTOHY 56 

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Sole Proprietorships 
Partnerships 




Publication 438 (7-77) 

Statisticsoflncomepublicatlonsareforssleby 
the Superintendent of Documents, U.S. Government 
Printing Office. Washington, D C. 20402 

Stock No. 048-004-01405-0 

Library of Congress CardNo. 72-603340 



Suggested Citation 

Internal Revenue Service 

Statistics of lncome-1 974 Business Income Tax Returns 

U.S. Government Printing Office, Washington, D.C. 1 977 



Otiier Recent Publications for Sale 

Businesslncome Tax Returns, 1 974, Preliminary (26 pp., 60^) 
Business Income Tax Returns, 1 973(254 pp , $3.25) 
Corporation Income Tax Returns, 1 974, Preliminary (1 8 pp. , 45< ) 
Corporation income Tax Returns, 1 972 (248 pp. , $4.00 ) 
Foreign Income and Taxes Reported on Corporation Income Tax 

Returns,1964,1965,and1966(380pp ,$4 45) 
Estate Tax Returns, 1 972 (56 pp. , $1 60) 

Personal Wealth Estimated from Estate Tax Returns, 1972(62 pp., $1 .75) 
Fiduciary Income Tax Returns, 1 974 

Individual Income Tax Returns, 1 975, Preliminary(36pp., 75^) 
Individual Income Tax Returns, 1 973(247 pp , $3 60) 
Small Area Data from Individual Income Tax Returns. 1 972 

Publications In Preparation 

Small Area Data from Individual Income Tax Returns, 1 974 
Sales of Capital Assets Reported on Individual Income 

Tax Returns, 1 973 
Business Income Tax Returns, 1 975 
Corporation Income Tax Returns, 1 973 
Corporation Income Tax Returns, 1 975, Preliminary 
Individual IncomeTax Returns, 1 974 

Returns of Private Foundations Exempt from IncomeTax, 1 974 
International Income and Taxes, Domestic International Sales 

Corporation Returns, 1 972-1 974 
International Income and Taxes, Foreign Tax Credit on 

Corporation Returns, 1 968-1 972 
International Income andTaxes. U.S. Corporations and their 

Controlled Foreign Corporations, 1 968 and 1 972 



STATISTICS 1Q7^ 
OF INCOME IUI*f 

BUSIHESS 

mi 

JuLRJ® 

Sole Proprietorships 
Partnerships 




[B)©lp)ii[(te)cgctf8@t?l 

Iniernai Revenue Service 



koSStSiSiyS^T 




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SEP 2 9 1999 



a 



Kurtz, Commissioner 
s. Deputy Commissioner 
Anita F. Alpern, Assistant Commissioner (Planning and Research! 

Statistics Division 

Vho Natrella, 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. Durfcin, Chief Operations Branch 



This report »vasp-epa-edunde 


the direaion of 


E J. OiPaolo. Chie!. Business 




Statistics Section, Statistics o 


Income Branch. 


Other branches of the Statistics Di 


ision assisted in 


development of the sample design, t 


e preparation ol 




ew of the tables 




ervice centers at 




Georgia; Covington. Kentucky; Fresno, California, 


Holtsville, Nev« York; Kansas Citv. Mis 


souri; lyiemphis. 




nd Ogden, Utah. 


and the Data Center in Detroit, Micl 


gan which also 


developed the computet systems design and conducted 





OOO m 

ooo 
ooo 



J 



Department of the Treasury Internal Revenue Service Wastiington, DC 20224 



Commissioner 



June 9, 1977 



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



Dear Mr. Secretary: 

As required by section 6108 of the Internal Revenue 
Code, we have prepared for publication this complete 
report, Statistics of Income — 1974, Business Income Tax 
Returns. The report presents financial estimates based 
on samples of returns of sole proprietorships and part- 
nerships with accounting periods ended July 1974 through 
June 1975. 

Classification of the data by industry and measures 
of business size are regular features of this annual re- 
port. For the first time since the 1969 report statistics 
are shown on selected income and expense items by detailed 
farm industry. 



Sincerely, 




Contents 



Guide to Tables by Subject, V 

Section 1 

Sole Proprietorships, 1 

Section 2 
Partnerships, 1 1 7 

Section 3 

Changes in Law, Industrial Classification, 

and Explanation of Terms, 205 

Section 4 

Description of the Sample and Limitations 

of the Data, 211 

Section 5 

Forms and Instructions, 215 

Section 6 
Index, 231 



Guide 
to Tables 
by Subject 



Adjusted Gross Income 

Sole Proprietors (table 1 .6), 96 

Depreciation 

Partnerships (table 2.6), 187 

Farm Proprietorships 

Sole proprietorships (table 1 .7), 1 1 5 

Income Statements 

Sole proprietorships (table 1 .2), 12 
Partnerships (tables 2.2, 2.8), 127,19 

Industry Classification, 
Maximum Detail 

Sole propnetorships (table 1 . 1 ), 4 
Partnerships (table 2. 1 ), 1 1 9 



Number of Partners 

Partnerships (table 2.7), 194 

Size Classifications 

Adjusted gross income: 

Sole proprietorships (table 1 .6), 96 
Business receipts: 

Sole proprietorships (table 1 .3), 30 

Partnerships (tables 2.3, 2.6), 145, 187 
Total assets: 

Partnerships (table 2.8), 199 

State Data 

Sole proprietorships (tables 1.4, 1.5), 54, 

70 

Partnerships (tables 2.4, 2.5), 1 62, 1 70 



Section 1 



Sole 
Proprietorships 



Contents 

Industrial activity by State, 2 
Business and nonbusiness income, 2 
Farm proprietorships, 3 

Charts 

1 A Ten leading proprietorship activities, 2 
1 B Business profits as a percent of adjusted 
gross income for selected industries, 3 

Basic tables 

1.1 Receipts, selected deductions, and net 
profit, by industry, 4 

1 .2 Income statement for selected industries, 
12 

1.3 Receipts, selected deductions, and net 
profit, by selected industries and size of 
business receipts, 30 

1 .4 Receipts, payroll, depreciation, and net 
profit for selected States and selected 
industries. 54 

1 .5 Receipts and net profit by State and select- 
ed industries, 70 

1.6 Adjusted gross income, net profit, and 
income tax, by industry and size of adjusted 
gross income. 96 

1.7 Farm proprietorships: Selected items by 
farm industry, 1 1 5 



The statistics in the sole proprietorship sec- 
tion of this report are estimates derived from a 
stratified sample, selected before audit, of 
individual income tax returns filed for the 1974 
income year. For nearly all taxpayers, the 1974 
Income year corresponded with the calendar 
year. A small number, however, reported for 
noncalendar years which ended during 1974 
and 1975. 

This section presents statistics for the single- 
owner businesses whose activities were report- 
ed to the Internal Revenue Service on the 
returns of individuals. These activities encom- 
passed virtually the entire range of unincorpo- 
rated, one-owner businesses, farms, and pro- 
fessional practices, from large enterprises with 
many employees and hired managers to the 
part-time operation in which the owner was the 
only person involved. For example, the owner of 
a fleet of taxicabs who conducted a business 
with the help of a large staff and the person who 
owned a cab and drove it during spare time to 
supplement the family income might both be 
included in the ''sole proprietorship" statistics. 
Excluded were sole proprietorship businesses 
reported on the returns of the fiduciary agents 
of estates and trusts; however, very little busi- 



ness activity was involved. For 1 974, there were 
estimated to be 33 thousand fiduciary income 
tax returns with sole proprietorship data show- 
ing a gross profit (business receipts less cost of 
sales and operations) of $618 million. In con- 
trast, the estimates for sole proprietorships 
reported on individual income tax returns for 
1974 were 10.9 million businesses showing 
gross profit of $1 47 billion. 

The basis for inclusion in these statistics was 
that the sole proprietor must have filed an 
Individual Income Tax Return (Form 1040) 
including a business or farm schedule (Sched- 
ule C or F) or Form 4835 (Farm Rental Income 
and Expenses) covering a farm, business, or 
professional practice. Form 4835 provided 
Schedule F detail on income and expenses 
which were included in the farm statistics. In 
table 1.1, farms are subdivided into "farm 
operators" and "farm landlords." This latter 
classification reflected a common method of 
renting farm land, the "crop share" arrange- 
ment. In this arrangement, one person supplied 
the land and perhaps some operating capital 
and another person operated the farm, paying 
rent in shares of the resulting crop. For tax 
purposes, each reported a share of receipts 
from the sale of the crop and. if such was the 
arrangement, a share of expenses. The op- 
erator always reported his or her share of the 
receipts and expenses on the farm schedule, 
Schedule F. Likewise, if the landlord "materially 
participated" in the operation or management 
of the farm, the landlord used Schedule F to 
report his or her share of receipts and ex- 
penses. On the other hand, if the landlord did 
not materially participate in the operation or 
management of the farm, the landlord reported 
his or her share of receipts and expenses on 
Form 4835 and submitted Form 4835 with the 
rent schedule. Schedule E, of the individual 
income tax return. 

For 1 974, a return had to be filed by: 

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

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

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

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

(e) A married person (regardless of age) 
whose spouse was filing a separate return (for 
example, to obtain a refund of income tax 



withheld), if that married person had a gross 
income of $750 or more. 

There were two major exceptions to the 
above filing requirements: 

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

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

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

Generally, a sole proprietor corresponded to 
a "self-employed" person, although some per- 
sons considered self-employed under the In- 
ternal Revenue Code were excluded from the 
statistics, notably business partners and per- 
sons not actually engaged in a trade or busi- 
ness such as public officials and clergymen. 
The statistics also exclude persons engaged in 
a profession and craftsmen, neither of whom 
were required to file a Schedule C; for example, 
the' physician on the staff of a medical school 
and not engaged in an outside practice or the 
electhcian employed by a manufacturing corpo- 
ration who did not have a part-time business 
utilizing his or her skills as an electrician. 

The identification of a sole proprietorship 
from tax returns was not always exact. The 
taxpayer sometimes used Schedule C to report 
employee business expenses or partnership 
activity, and sometimes used other parts of the 
return to report sole proprietorship activity. 
Such errors were corrected during statistical 
processing whenever possible; however, not all 
of them were identifiable, resulting in the incor- 
rect inclusion of a small amount of non-sole 
proprietorship activity and the exclusion of 
some legitimate sole proprietorship activity. 
These taxpayer reporting errors particularly 
affected the industry "Direct selling establish- 
ments" which includes door-to-door selling and 
selling merchandise at parties in private homes. 

Chart 1 A shows the ranking of the ten leading 
sole proprietorship activities by business re- 
ceipts and number of businesses for 1974 and 
compares the actual values for 1973 and 1974. 
Chart 18 shows a summary of some of the 
detail from table 1 .6 for sole proprietors in some 
of the larger or more profitable industries. 



Business Returns/ 1974 • Sole Proprietorships 



Chart 1A 

Sole Proprietorships 



Ten leading proprietorship activities 
for 1974 compared with 1973 



□ 1973 

□ 1974 



Activity ranked by- 
Business Receipts {Billion dollars) 



Number of Businesses (Thousands) 



Field crop 




121.6 








[30.0 












Livestock 


1 


farms 




|28.0 












""llTct 




122.7 




stations 




■ 125.6 












Grocery 




3I6.6 












General 


110.3 






110.5 










Eating 


|9.3 




places 


'|9.5 






■ ■ l7.1 






'l8.0 










Physicians 

Wholesalers 

of misc. 

endurable goods 

Wholesale 
groceries 


7.9 

!7.8 

[5.5 
I 7.4 

|5.4 
: |6.1 




Source: Table 


1.1 





]35.6 



~|126 5 



J 1321 



]]1473 



Direct 


|41 


selling 


14. 






Real estate 


|384 


agents 


J405 






business 
services 


1256 
1271 






Trucking 


1235 


1251 






Beauty 
shops 


[218 
1219 


Insurance 


(196 


agents 


"|204 




|213 


allocable 


,:, , 1203 


Carpenters 


1196 

(201 



Industrial Activity by State 

Tables 1.4 and 1.5 show sole proprietorship 
data classified by the State shown in the mailing 
address of the proprietor's return. This was 
usually the State where the proprietor lived, 
though a few proprietors used other addresses, 
such as business offices, the office of the 
practitioners who prepared their returns, or post 
office boxes. With the limitation tha* a few 
proprietorship businesses were not located in 
the State the proprietor gave as the mailing 
address or operated in more than one State, the 
data in tables 1.4 and 1.5 represent estimates 
of sole proprietorship business activity in each 
State. 

Table 1 .4 provides data classified by detailed 
industry groups for the more populous States. 
Estimates for all States are presented in table 
1.5. In order to achieve greater statistical 
reliability for the small- and medium-size States, 
industries were combined so that there are 
fewer industry groups in table 1.5 than in table 



Business and Nonbusiness 
Income 

Table 1.6 shows data from the proprietors' 
Form 1040 individual income tax returns and 
their related business and farm Schedules C 
and F, cross-classified by size of the adjusted 
gross income from the Form 1040 and the 
industrial activity shown on the Schedules C 
andF. 

Some proprietors owned two or more busi- 
nesses in different industries, and this compli- 
cates the presentation of the data in table 1 .6. 
Adjusted gross income and the other data from 
Form 1 040 for these proprietors were included 
in each industry in which they had a business, 
thus duplicating the return data from industry to 
industry. This made it difficult to construct 
"unduplicated" totals, and, for this reason, 
totals and subtotals are provided for only the 
"all industries" total, the industrial divisions, 
and "farms." 

An "all industries" total containing no dupli- 
cation of return data is given, but the compo- 



nents of adjusted gross income have a different 
meaning from the same figures in a particular 
industry. For an industry or an Industrial division, 
"Other income" means all income included In 
adjusted gross income except for profits from 
businesses in that industry. For example, if a 
proprietor owned both a field crop farm and a 
grocery store, the return, adjusted gross in- 
come, and tax would be included in the table 
three times. Under field crop farms and total 
farms, "Other income" would include the profit 
(or loss) from the grocery store, and under 
grocery stores, "Other income" would include 
the profit (or loss) from the field crop farm. In 
the "all industhes" total, however, the return 
data are included only once; "Net profit less 
loss" includes the profits (or losses) from both 
businesses, and "Other income" includes only 
nonbusiness income such as from investments 
or salaries. 

There are many joint returns in table 1.6 
which also creates difficulties in analyzing the 
data. If, for example, a joint return were filed by 
a husband who was the proprietor of a business 



Business Returns/ 1974 • Sole Proprietorships 



Chart IB 

Sole Proprietorships 



Business profits as a percent of 
adjusted gross income for 
proprietors in selected industries 



Percent of adjusted gross income 



p;;,pne,o,s 










■IH 


^imii ^2'^°'° 






Dentists 






Sp.vic'e Stations 






^^ 




m^^ 






Physicians 


^^^^ 




_ 




^^^M 






StOfes 


^^^^ 


^^^^^^^^^^B 






^^HHi 


i^H^^^^^^^^^H -■'•-'■- 


Barber 
Shops 










^HB 


mHHHHI ^'^■5°'° 
















Lawyers 


mm 


mi^^^i^B''3'^'-° 








General Birj'g 










^^^^ 


^^^^^^^■48.9% 






Carpenters 










imi 


H^^mHH'^'''^"'' 






Agents 










^^^1 


1^^^^^^^^^ 44.1 






Eating 










^^Hl 


^^^^^^P40.8°» 






Drinking 
Places 










i^^i 


^^^■^■sg.g^o 






Trucking 










■■■■ 


^^■■|B39.2% 


Field Crop 
Farms 










mHi 


^^■■138.1% 






Real Estate 
Agents 


^^_ 


^mi 2^'''°'° 










Shops 










I^HI 


mi 23'^°° 






Management & 
Public Relations 


iin^^m2i.4°a 


Direct 
Selling 


■4... 



Source: Table 1 1.6 



and by a wife who worked, the return would be 
included in the data with the husband's busi- 
ness income and the couple's combined adjust- 
ed gross income. On the other hand, if the same 
couple had filed separate returns, only the 
husband's adjusted gross income would have 
been included. 



Farm Proprietorships 

Table 1.7 shows three sources of other farm 
income and two expense items from Schedule 
F, Farm Income and Expenses, or Form 4835, 
Farm Rental Income and Expenses: (a) agncul- 
tural program payments, (b) commodity credit 
loans, and (c) patronage dividends; (d) conser- 
vation expenses and (e) land clearing ex- 
penses. 

Agricultural program payments were com- 
prised of all Government payments, whether 
received in cash, materials, or services. Gov- 
ernment payments included those for approved 
conservation practices, improvements such as 
for pollution control, approved forestry prac- 
tices (such as the planting of trees), and 
disaster payments. Commodity credit loans 
represented loans from the Commodity Credit 
Corporation on commodities which were 
pledged as collateral. Taxpayers could elect to 
include the loan as income either in the year the 
proceeds of the loan were actually received or 
in the year the commodity was finally sold. 
Patronage dividends received from farmers' 
cooperatives included dividends, rebates, and 
refunds paid to patrons on the basis of their 
patronage. 

Conservation expenses included expendi- 
tures for the leveling and terracing of earth; 
construction of drainage and irrigation ditches, 
earthen dams, and ponds; eradication of brush; 
and planting of windbreaks. The deduction for 
conservation expenses was limited to 25 per- 
cent of gross income from farming. Besides 
conservation expenses, amounts spent for 
clearing land to make it suitable for farming 
were also deductible. This deduction was limit- 
ed to the lesser of 25 percent of taxable income 
from farming, or $5,000. 



Business Returns/ 1974 • Sole Proprietorships 



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5 




I 1 

3 1 


, ii=ip 1 liilp il m ii 1 illlii iPii ill 1 iiiii ii! p liai iiii| i 




3 
1 


. im i mm i^ ii« ii 1 liii! ml m i iiiii ill u m m i 




. tl 


, Wih I Hiip ii ii^i "i 1 iBiiii ii=H i5ii I am m li P^H iiiii i 




ij; 


^ ipip 1 piip II IIP « 1 p|H| |p„ lip 1 jiip III II PHI III 1 




1 


^ ip?i^ i iiiip ii ills li 1 iisii m m 1 iim m n m m i 




1? ~ 


-. m I m K m ii 5 iiiiii ipii ill 1 ill 11 1 iiiii 11 1 




1:^ 


. iii!i? 1 iiiiii 51 m §1 1 piHi ipii iiii 1 i?iii m 11 ma m i 




' 


i 

-. 1 

. J.h 1 
1 Pi-I li 

j iiJlJ -1 


i 

1 

1 
If 


Si] 


i S 


1 




il 

i 1 

1 j 


wn^^sale^lrade ^^^ ^ ^^ _ ^ 

Eleclrical goods 

Other durable goods 

Apparel, piece goods and nonons 


1 1 

il 


A 

llsi 


1 i 

fi! 

ii 


1 

1 
1 
a 

1 


1 

'I 


1 
: 

h 
^ 1 


iiiiiii 

ii 


i 

1 


ill!! 

IlLlI 


1 
1 



Business Returns/ 1974 • Sole Proprietorships 



;tt = ''" '"SSt!^ 5i£Sat SSSSSS 2. 



;s fttast _sss;s s_s ss - g_ss s 



jsst ssKssc 



;5st SI s 



■S::S S'SSS SSSJS" 









2.ssi£_:. isssliii ^.sgiig ^.ISi| ssiSSg §_? Is s s_§l | s s tss£_s. 



1 i 



S I 



'~"°--~-~ SiJ^^CSSS S22'-'"^^ -•^■-•--v c~-''"-'"" 'C-- "2 S aC~s ■"" »" S S'lC"sCtC 2 



II 



O) o> 5 CM o _ <o_ q tfi ffl -. i^_ --. q q M m ^_ ^ ? ° f^ C^ S S_ ° o_ o S S o q q 5 ^_ ?. 2 S M _^ m q c^ ^ oi 3 2 C^ 5i S f? _, 



S SSStSSSIS SSSSSS SSaS2 SSSSSS 22S ss a sss? s s s scsss? * 

^ m (7 oj tfi in q q q q q v m q q q - q q q q oj q i-. lo h-_ -- q o> q ^ t q q r^ q q -v v q q q v q r» w _ q 



C q q q q ^ *. q v q q r- q 2_ q q P; q S q q ^i S 2 q q q S q q 5 q 2 q q q q S, q q q q q q 5, ^5 q q q q q q ^ 



.' !8tg'»2SS; 



s'.iasS ills? p.ssll s.2S gi s si si i s s ss^J.tiS i 



-q i| 



ills 
f " I ! 



In li h 



"II Hi 






:§ |! 







'1974 • Sole Proprietorships 

3 sssis^ s^spscss ;;o2;;:3 iss--? -r'-s ? 5S -S5= -^-BP ==jss "'°5S »^ = 



-i = SS2 = = ?§=SiS| ^i^iSo: z^jm ^lini S SH 



XifT^iPFirn 



I 



ill 



Ti-MTnmmrmm^^MmrmwTiT 






:si^ss saspss^; .s^a«S- «IS?»ss 25^?= i s: ssa^s ssssss s:js: ssss; :s 5| 



! 






5;;;^ :sssss 5:jss s;ss; ;s ;; 



i liiiii iillliiii mi iilii iilil I H Hi^i 11 Vm pill 11 1 



ii 
ill 



f mm mm mm ¥m m i ^ 



m m 4M iilii 11 
lyrppi 



i«iH puiPi? mm mm m 1 ^^ im liiHi 



HM Pill ie 



I iiiSII ililllK? iiPiil P'llil iiifi I SI 

pill Piii iiili i « 



iliii iilii Hcili iilil ii II 

Mprpffiii 



i! 



If 



i ppil liiiilfii iliipi i«iii? Iilii I II iP^i lilKI llJii iiill Ii I 



J« 



; : ; 

: : ; 

MM 



ilrl 

jjiiiiii 



Li 111 !l 



L!l i ! 



Iilii iiiiiyii 



Proprietorship 



^IfjfL i |i piiii pip yi? J i iiPiiasiiiiiuwii 



if 



I ppiffliii|ip5«,J,1ii iiPPIIIIiiilP,J,1i| 



m iii i n mm mr 



I 



if 



m 



MI 



pillp pll's 



CCCr c 



iimr 



'-f^Mi iii' Pi PIT 



"^i"'i ii'iPiPiirr 



wm 



az^ cS III 



h 



^wTir 



■-r^Mi iiipiiPiiT 



lipFli 






rmw 



T 



J I 



III! Jiir mIIi! jIl 

lipyiiiiili iiiiiiJii 



1974 



H 



ill 



I |« pplii ISP iccS4 IP i ii' ii«HH mm ^J J IP 

I |i- iPiisil BIIIP 5='i'-=i lis I M' liisHH Ipilp !="i--4 III 



¥ 



I |Ep|piip!'J|l|||! i||ipiiiiif||i|r4i51ii 



i! 



P 



I PiliiiSiiPi'iPciiP liSIPiPiiii''HPciiii| 

I Ip- IPIilii ililp- -■cslsl'l ||| i lit liiiiill milli ~-cl~|s'i III 



{iM« 



if ipiiii iiii im4 IP i W ii"2p iSiii -'i'4 IP 



ffil 



Ir iP'Slis isiip--- ysi!c| III I IP- iliillii iillli 5c?s|sJ !|-| 



lllfl l~ll|lc| ||- I III |||i||| llllll pl||ici If 



liil 



i»!||l»| III I III ||fcis5 ip-iiii f 'slri IP 



If 



i p|aii|i|iapL.«i 



2 J 



i! 



in f^ to r-. a. ^ in cm r^ a a en to ./i f. 




i M 



^1 iiliiyliyii liliyliliili 



I 

i. 



m 



Proprietorships 



|s iipiil liiii^ 'cM^ IB i ^i^ li^iiii? Isiilli ^cc^i- J m 



|i ||ii| iiiipi iisiiiii p i ii 1111111 111111 pmi m 



|i lypi^ ipip M^ ci ill i w §M^ mm 3^m m 

ilsifP §c"^-|--c| III I lis |ss:-5S5g ||iss|5 ic^°|lc| |||- 



ili 



ill! 



M |iilii liiip icispcl || I IP ipiiip ||i|i|i iJipc| |i 



i 



IP i...H. liigl IVJ.1 IP I IP %.A illHi r,j,i IP 

i'"l'j || I 111 iPliii illi ¥WI if- 



ill 



ifij 



w 



IP' ilillii' iSsSiS? r=s25c| IP I So-s sssssso-| sijsJsi r ~-§'ci §is 



fllipi 



s-c'^Sli'p ||| I IP ppisi llpsl Sc"®p'S 2p 
SccBp'l III 5 ||5 lllplll MI-M hc^$'l M 



ijmw mmmmmkmm 
§ iiiiil ISi mM § i m mm mm iwin 9 



liltl^ 



I i 



1 iiiiJiliiis liiiyliyii 



* 



ll 



* 



I 



« 



ll'l 



||-- £p|illa lsil|l- '"^-spcl ?p- 1 11? IliP-PI llislll ?~°fe-c| 111 
ifi illllll: llisp-l s"*:-iic| III I ill lliplll |pll-ll S"§!-|ici III 



IP |||lil|: IIIP i'~^iy if I ill Ml0l ilifls s"li||.-| ||i 



|i ipi iiipi i^^pi Hi I m iipii iiiii E^jpi III 



IP iiiill iiiiii MPci ii I Hi iiiiiiii iPiip icc^iy a^ 



ir lilies «=-!»" -ceS-'cJ IP s II"- si?5"="? llUffa ''cc'SSci IP 

illip Ie'^PcI ii I IS IlliS-i !|iiip Sc'^lid IP 



p ippiii ?ii|ii riiii j Hi i IP liiii liiiii wms m 



|i wm i8i^ vm I i 11 iiii iiiill Piiii ii 



IP ippii wm l^wi ill i IP mm ma i^vi m 



g|l l|lll|| 111111" i-5°s|5.-| |P i ~|~- iiii5'-§l 5|li»ll S""-§Sci ii-- 



ill plpiil issP lc^°ll'| IP s- «-i'- PP*I ^Ipss Sc'^ss'i p 



p iipi iiaiii ic^ffiSJ ii I Hi liBii! mm vms m 



I I I I . } M t 

ii iili li .1 h iiii,y. .'i ,1 ! 

'j iiipiiEyiiiiiiapi iiiiiiBasyfiiii 



m' 



» 



ill 



ill 

lis 






11 



i* 



i 



I IP fiiiii iPP tcJ*l Hi I IP ISPB fiiii tcJi if 



ill IPS iiia^ L,m m I m mm mm ?===in m 



m lailii iiSiS L jij ii 1 11 iiisa itipi? ?,„p,s m 



wwTwm 



I iiPfiPpjiiyg 



iPiiPiniiiirT^wiTf 
TiPipiniiioiyiri 



lilpfliirciMip 
PlpFlliiPiiqii 



TWliilifliiFyiyli 



IS iiiiiii iiiiii iRiy IP 



i iiililiiwiiiJi iiiiiiiiiiiiiysyiii 



11 iiiii iiniii ^mi III I ii! mm mm vmi m 



i ipiii iiili iSB4 W I tP iiiP5« iillil ic^iti III 



111 



ilil 



iii liii iiipt ^M4 IP i til Kiiii iia yiici li 



IN 



Milir 

Fipfir 



i IP liiMii iiiiji tcSA IB 



IP iisiiia liHsii ?«si ill 



ip iiiii iilpi i^^sPI i i i iiiiSi iiiiffl fWi S 



M i 



l! 



!l ! 1 1 



11 



I I 



Ipiiiiiiyii'liliiJiiJiii 



lii 



Business Returns/ 1974 • Sole Proprietorships 





1 

I 
1 

i 
1 

j 


m 


s 




1 

s 


S~E is s~s? iBIslls i His i 5Si 


i »IS 1? gill SiisSsR i aisi 1 is- 




h-ti 


1 




i 




! Ill ips j|s iiiibII r Jpj m 






1 




^ 


§F pi-'«ss ;^s;tsfs s~'"'r--| g|| 


s !ll ImtM llillll PI!!l-.4 ill 




^i 


? 




1 


511 SI' S ' ssilgi^ '1 i iss 


S sis a?' s > ssjSiis ' i $ s;i 




1 


§ 




a 


o»2 i5SIHss iiiSiS? iiJIRJ s.«.5 




1 


1 


1 




R 

1 


«Sk csisSsiS ssSiSSs sss|S|ss ?;§ 


K §ii sSlisSli SsSsSSi IS«5i£si sss 


1! 

•D ^ 


liw 


I 




1 


if §r--=l=- ^ss^sss §-"-*'=£ i|- 


s os: ss-"'- gsossat s— SS--S sss 


Ii 


I 




£ 


p i. J. iiaii t,,si m 


§ IP ¥,,,A mm K,M m 


n '■ 


i 


'- 




i 


i!s f?°» si liiSSii 1 sSISH si? 


i isi ~r« F sssiiii s °sis§i lis 


i! 

if 


1 


s 




i 






1 


^- 






ISJ ilSilSsS iS«isSS Isississ i?£ 
fP ips'S-s fssssS" i2-§"| ssi 


S ?Si ?ssissl5 ~Sss;ss sssSsHs HI 

S ||S gS— £S~- S = SS£S2 8— SS g Sgg 


1 


i 

i: 


iiii 


1 




i 


=is issEsifs sisliii ?' H~5s ill 


s il« Siissili itiisSS s' ssisS i°« 

i 5S' SStS"2-g SSS2-SS « C S" s ;gSi 




111 


1 




s 


its CSSsSssS 2ts"5"~ Si^'^Zi-S ?S5 


s S;s lisS.s.iP mm.it ms"-kj. i.sl 
o g§2 Sosssssj ssgssas s~-~!;s-s s^s 




Hii 


1 




1 


if Igsrsss st;=s5"- gc-cs-cg s£? 


i 55"- sssasssl 25S5-SS s-cccsscj jgg 






1 




i 

i 

1 


n 

i 

i 


,-1 !'•- 1 i . i il : ' 

liijM^iiiiiliJiffip! 


iiiltJiiiSli 



if 



IP mm im 1= j?4 ii i w mm mm ic.s4 m 
IP §m. mm i..m m i w UMi. mm i..m m 



Ip- ipliisi |||p|-: p§5||c| ?|i 



III 



|i ipiii Hii mi m 
iliiriiiPJiili 



ippliffliiPTliJIi 

I IP IPH|!I 



1 ?p pllli ifiii Jccjci 



It 



If 



I 

1 



iiii! 



» 



i 



MPliiHliproqF 
i i iiiiii iiiii i== ^=1 Bi 



IMPiireppiJpi" 






iiirari 
iiii ijpi ill 



T 



P |PI|IP- IIIIII^- ^ccSp'l IP 

11 i?i|ll iilil i.d.1 Si i i? lilSBI iiiiii 5.J.1 iSI 



ip iiiP iiliiii i«si.| i i ill iiiiiil iiii m4 ill 



iPTPiirpip^mni 



III 



111 



ilipriiPvirTir 



TWlPHlOIiPwTl 



|i piiil iiiii PcSicf ill i IP mm mm ^m m 



niiflSiliillliniJililliiils 



i« 



I' 



liii 



ij 



'iii 



p 



III 



P ifilii Piiill W¥4 III 1 IP iiipPI liiil 

Ip- llcSissc Islipl- ic""s!c| |p- 






ill liiilili pup? ic"?i'-c| ip- I ||i lllliiil |||s!||- sc^^iitl ||| 



P |is|ili iillP '-c'cp-'i 



vm 



W ipSiS siiiiij :c.J|lc| IP i IP iiSllfl jiili !cc?pci III 

Mirii IIP 



iifipl- sjslici Hp- I ||s iiiiiiii iSiiii scslilcl Hi- 



ll- ||-|li5|- llp-iii -■c?"-i-i-c| ill 1 1-5 1111111- igliip 5c?siic| III 

Tinw 



i IP Ipiip iiliil f §^pc| IP I IP pliiis iiiiii P^^iy IP 



; 1 



i iiiiteyiiip! iiipKiiiiifip! 



Business Returns/ 1974 • Sole Proprietorships 





ill 


s 


Is? ii^issSs 




i IP iiilili ilpi MPi ill 




If 


5 


li iPiiiii 




ilpipilpllliplly^lplp 




.€ 




p lieji!. 


mm ic-p J IP 


1 IP iMiic iiPil ic^Bfic! ill 




!•'! 


1 


§5? RS" ' 


PPP cJ^ic'i IP 




H 


h 


s - 


§51 si„l|R_ 




S Is! °2_J;s ilsisiS S 5§is 1 sis 

; |S" ssCC-»-~C sss~sg-- -C—a-Cs 5Sg 


3 
1 ^ 

o 1 

o 


j=^ 


s 






5 ill- iiiiiiii. iiiiii Piiy 5|| 


|i 


1 ' 


IP iiiilil 


iiPlicccf'lli 


S 5£' 2"s-''-'" = ''' SSS?"5SJ "CCC;~ g s"S"«" 


If 


?! 


s 




pppi PiEiy IP 


g li§ Sl„s^i_ gS§i||g PliiiJ ?iS 

S EC'- 55C-:"»-C S5S5SSS ~ '~gJ«C5 gss 


1 s 
1 g 

1 j 

i ^ 


il- 
ls 


1 ' 


If" |l=?"s?"= 


iilippiiiy-|| 


i p ppiiyiilii wiiy IP 




1 ^ 


fil ssssi^ag sssSsSS S5|assig sss 


i IP mm iilii "iii§1 IP 


1 


1 .s 

1 II 


! = 


i piSiii 


s's"F"i"§""" " -""""■"=?: If" 


? II" |!;-"'2e- SJ'SSC^S " g"S"-| gsS 




1 


s 


ii- is"'"s|s"s"" 




iiiiPiiPiiilliHif«i 




1 


Businesses With and Without 
Net Profit 

Amount. 






lipIL hi h 

jiip"liiii!iiipi 










1 :: 1 

UI .iJ|!|ii 
lU mm 


II H !i 

yiiiiii 



#' 



Hi 



iiif 



ii 



» 



I 



llPiiiipiiiy ypiiiiiiPiii 



2f 



I IP IPilili illip^ i^M I i IP iaffls lllllii y^PJ I 
I W Wm li^IiP W^4 i i iP ^^ ^ ^^^A I 



I III iPiJB piip? icccici i i il' mM aiiii! 'ccc5='i i 
..A-fil iS'lPHPiPl'l 



nniiip 



* ii 



I Ippppri 



='ci"ci § If icHiicPai 
='f"i iii'iPiiilii 

c«S"i| ill 



!i|if|-yr 



T 



TrTT 



WIT 






I iiiiiiipHiii iiiiiiiiPipy 



! I 



I iiiiii'iiy. lijiiy'iiy. 



if 


J i |i ipiii laiiis i' jj 1 iiripgpiPiiS'jjj 


III 


. i iPiiiiiSiiiyPcii i IS iliii iiili y«y i 


H 




.IIH 








"liM 


g P._ ssSPISg P.P.Si? sJsH'i 1 1 gg_ sHss§gi SSSSSS5 | stg|i= s 


S !fi| 


- 3 Sg- S§S|SSgS KSS2SS" -C~-£'Cg 2 ~ ^S^' sssSSSSgj ?S!QSSSg -C'-s-cg s 


f 1 

1 


1 i If ||S|||is 5§is|§' "•^ss?"^! 1 i IF- sFssi»«- ssi^Sg'i ^■^-•^■?~-=s 1 


1 il'il 


S =SS g§2?°2ii fagcgss sSifSfSS S S SSS E35S2SSS §~S~S|g 5S§|S|SS S 


! > 

1 


e p.? mMMfim. "jmm mmm. § e. m mmim mmm ^m^m e 


1 li 




ill 




i i 




1 


Businesses With Net Profit 

Business receipts, total , , 

Cost of sales and' operations, total 

Material and supplies 
other costs 

Depreciation 

Rent 

Repairs 

Salanes and wages 

L^f"ma professional fees 

Amorti2alior> 

Pension and profit-sharing plans 

l?ir mess deductions 

Frequencln 

other business income .-'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'. 
pTcSs "^Sinning-of-year' ! ! : ! ! ! ! ; ! ! ' : : 

cSSonLjor 

Olher^coti? ^'""*' 
Less inventory, end-of-year 

1= and wages 
Net profit 



Ill 



Business Returns/ 1974 • Sole Proprietorships 

mips R 3|s s g s sp sggisisa iSsiiis i sss s s 



CSS ssssgsss 



S||S|3S 



5 iSSi'S I 



5 5SS SSsilssi §?S5§KK 



S ?li~'3 



s sis siS^isss sssSsI' 






I i^s i.s.s.s.s.£.3.| HsSsSsi 





















111 

III" 



sil ss £s5i sISssis £ s? i s 



|g_?§s§_ ?£i|5§5 i 5l_| 



sss isssSSs; isSsi^l 






s ss? ississii Isss^i.a s._?iis'3. s 



III 



Sss isi5~ffss 









s gs'~' ss~^'2::i~' sssiisc sC-~5"Cg' g 



ll 

1 ; 



is 



llh 



isi Si is 






i' I 'i ~ 



?s 51 Ss SssEsss 












-r i I s 



88: ss'ssss' ssssssa 



§tSSSS8S S 



§ |s| sSsasIsi Isisisa 



psi.s.s._". §. 



lil 



JS" 3SSSS;;CS 



SSSSSS' 



5 iSH'l = 



ass isaSssis sIsrSks 






Hit 

llll 






I sa.R 'i I I ass |=|sp|3. iissp? a iss't i 



ilffi 

E*|8f 



|5" Iss'IkBP' 



«53SSS" 



3 55R I 



s i 



sis SSsSsisc sIsisSI 



i Ha i i 



§11 ?gaS¥RRi 



SSIiiss 






p.i sSslp.cS saci|s5 Ssssiss^ s 



I I! 



liii 



^P ill t 



II 



j pi pffiffi Iiiiii Hiliili } j pi jiH^«^ liiii lijiii j 



iiiiiJiSpii yiifiy 

ill iimm iiiiiii iiiiiiii I 



Business Returns/1974 • Sole Proprietorships 

s|| i|ss||s.g. p.p.p.l |ti.p.s_| ? I s.a| K~.ff?sS?i Sssisis isiHIs^s a 



|si. p.S^.Siil s|l|^§i |§S|i|_3 s I ill iississs SsssiSI 5SiS.s?_i i 






IP 






CM csjcMv ocnoSu^r-'-S evj<o^-cF>So <s> cvio- ^ cm 



11! ^1 



(Oin- I--. CM - ^ <D - rv. r- in ^ CM «D ^ rv. <M 0___^^f><0-^_ q » 00 «eoo <q <» .- to iq in r- cm m 03 cm i7> q O) r^_ i -^to n 



qSiS 5 n If) /-J q CM lO r-, -^ cy r. «> -/i cm. cm cm_ q^-._S S q qqP qqP^SqS^IiS S-.SqSfM? " 'H'^.,.* S 



?g£ s§oaE^"K'^'s ^"E^'^e^^^s^e'^' '^■•~ *"'^'^g s ;:" ::'-'^" -^»«'"-'^'« «^-2SSS;^- :::-^'^"<°-c5 ^- 



II 
II 

11 
J) ^ 

«/) I 

i 11 

2 - 



J. I 



-SE^ SaoS^SSS" 55SS^?3'" 2^ '^^'^Z'—'^ 5 S °?* ?E^?3^'^'"2S °R?3^-S2 "^ "K"*— ™ ° 



^l.s 5ii§sisi sssps 



i iss sffslsiii sssissi issslsss | 



i|i 






sssis s § iss l.psl°.cs £scK;ii ??ssKsil i 



?§s|5s| issis;! s.ltsi's i ; ;;? Isipisi iSiaiss S_55£s'l ; 



5| SS?|SS52 ggSSSSS |SSgS§l5 2 

r spin's? 'sasss'" " -"s" g g 



sffsst?;? sssssss s'o2§sis s 



411 

ESI 









[III 






i iii ssiffiSSg 



I! 



I i 






m llKii^i ! I . 



! ii||if|ipM !,tii!:.J JiiiPtilPif ^.t iPl ^si 
I III p^^^^^^ llillll Ifiliill } I III W^^^^^ llilll! lifliiii } 



Business Returns/ 1974 • Sole Proprietorships 





! 


1 

i 
1 


« 


\\i 


p 


? 

i 


iPlliPl 


mm 


5 »S'? i 


!■ W- llllll!-!- 


KS22asa 


=ecc!i1 1 




It 


1 


S. 




iilEis! 


Ln.-P'! ! 




IBIIil 


i___|l'l s. 




ill 


1 


! 




illllll- 


i'c'iyi 




mm 






II 


1 


i 


sis ifssssiJ 




JJII'1 1 




ill-llll- 


A'pi i 




1 


1 


s 






cc^'SJ 1 




liiill 


==«£« 5 


1 


ft 


'- 


ffi 




lililil 




s ass SS5S-S-5 


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Pension and piolil snaring plans 

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Nel profit 


i 1 
1 J 1 

bII i 1 If 


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|l liJI'lc ilHil IMA I 



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Returns/ 1974 • Sole Proprietorships 

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Business Returns/ 1974 • Sole Proprietorships 

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Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts 





All figures are 




on samples-money amou 


nis are in tho 


sands 01 dol 


fsl 














?:r:,?: 


Buslneas 


Coal o( 


Oeprecla- 


Payroll 




Nal prom 




'"•ar,i'';;3i,p"r °' 


lo°5 


Number 01 


.mount 


Number ol 


r^:;^ 


p?o'm 


loas 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


18) 


19) 


110) 


(11) 


(12) 


All Industries 






























328 262 352 














05 


06 


08 


16 


Under $2,500, lolal 

No receipts reported 


11 

1,449,222 


Ei 


iiii! 


11 


148:836 


"ii 


;ii 


1.l3t:36< 


\l 




!•)'■ 








S5.000 under $10,000 




$25!oOO under $5o!oOO 

l»3e,«o : 


'eoM?? 

454,480 


III 


16:540:72: 

||:g 


ii 

1.408.422 


11 


11 


11! 


9,145064 
13:209:45; 
5:782:424 


ii 


ii 


i 


Ii 


$500,000 under $1,000,000 , 

$2'000:000 under $5!o0o!o00 


11 


11 


'III 


466.864 
206,072 


''535:66^ 


11 


Ill 


'6?9:75i 
32:54; 


22 


11 


(■)" 


1 


All Nonfarm Industries 












































02 


05 


05 


13 


Under $2,500, lotal 

$1°u'n5er''$2,'loT'' 
$2,500 under $5,000 
$5,000 under $10,000 


2III 
1,045:35< 


2.283.609 


Til 

597:011 

1,442,150 


iwsc 


Vejf' 


ill 


1,224,746 

1,224,74"6 
713,522 
846,159 


787,780 
1,241. 13i 


at 


] 


1I 


11 


$25:000 und« lioOOO 


'III 


20.672.949 
29.421.522 


10:273:23; 
19,824,41C 


III 


1,305,788 
2,942,66< 

6:612:401 


7:27e:55e 

9.472,511 


Hi 


EE 


1; 


i| 


ii 


3 7 
59 


$500,000 under $1,000,000 
$1,000,000 under $2,000,000 


Hi 


22.610.047 


'9:749:95c 
6,567,167 
2.217,895 


164:820 

ii:i32 


2,319.210 
1.009.73E 


1,218,656 
496,238 


30.337 


1.351,233 
31:435 


50 


1 


23 
12 


5,8 




























Tom 


3.385.088 


66.866,949 


38.814,553 


7,440.785 


3.920.920 


7.468.758 


1.835.659 


14.150.772 


1.6 


2.1 


2.2 


2.7 


Under $2,500, lolal 
No receipts reported 


;|:?| 

435:131 


1.064,001 
3:104:924 


1,706,242 
296,801 

1:647:686 


487.324 


134.246 
25,022 

142:050 


-1,543,560 
^86:266 


325,277 

ill 


201.956 


28 


38 


''i 


43 


|:Zun||ffi 


580,722 
373,443 


9,423,750 


4,715,806 

6:195:482 
4,212,384 


'■sill 


784:376 


'€E 


424,639 


^■957:543 


4; 


ii 


I 


'55 


$500,000 under $1,000,000 
$l6,00b,00o"or'more ' ' 


'1 


'■|| 


Hi 


109.905 
26:722 


95:310 


=jl| 


229 


22:756 

3,044 


62 


y 


fi 


1 


Farms 






























63,370,102 


37,873,905 




3.331.271 


6.859,617 

-530:116 




13,338,998 

'ci " 










Under $2,500, lolal 
No receipts reported 
$1 under $2,500 

$5!000 under $10,000 


403:868 


46i:848 
320.077 


£°.ii 


l\ 


i\ 


11 


92 




^^76:003 


HE:! 

6,137,820 


III 


III 

464.892 


66"b5 


III 


II 


2,344,348 


i 




68 




$25 000 under $50 000 








$20o!oOO under $50o!o00 ".\" \\ "[[".'." \'-" \\' 


14.8 


$500,000 under $1,000,000 

"ooob°ooo''m more°'°°'''.°°° : 


1i 


1:401 :606 


11 

481,776 


1 


11 


24,335 


1 

26 


'i:i 

2.203 

1.109 


n 


103 


7,9 
152 


42 


Field crop 


























Total 


1.388.191 


30,013.177 


13.037,312 


3.490,453 


1,461,849 


7,679,594 


995,353 


9.087.416 


2.5 


3.2 


2.8 


6.9 


Under $2,500, total 
$1:000 unde! $1o!ooo 


355.338 

189:044 
196.270 


1,409:488 


EB 


107:945 


46,939 


til 


IH'I 


115,962 
195,527 


2^ 


i 


i 


173 


$10,000 under $25,000 
$10b,O0o''under $200,000 




4,776,331 
7:545:836 

tntiti 


1.932.212 


257,589 


190,486 


S 


244,016 


2:304:638 
.?:250:949 


92 


!l 


,11 


1 


$5:000:000 unde! $16,000,000 


737 


'69:764 


1! 


'2:799 


44,149 


'°680 
-575 


l( '' 


70.646 
13,288 

2.359 


hr 


.r 


I- 


?d 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 



(All figures a,e 


estimates based on samples— money amou 


ts are in tho 


sands ol dol 


'^1 














\!Z^IJ'. 


Sualness 


•ales and 


Depreela- 


Payroll 


Net prom 
(less 
lou) 


Net profit 


Coettlclent of va 


atlon (percent)' 


""t.H^t'^^^l"' 


i:s!^ij'. 


Amount 


r:r;.?; 


Bualnesa 
receipts 


p?om 


to- 




(t) 


(2) 




(«) 


(S) 


(6) 


m 


(8) 


(9) 


(10) 


(11) 


rn 


Agriculture, Forestry, 
and Fishing— Continued 


























Farm—Continued 


























Fruil. Iree nut. and vegetable 


























ToUl 


168 230 






















135 




1 
'|| 


42.035 

?5:i 

199.244 
528:967 


2o:87e 

119:166 

s 


23.3W 
17:891 

J?:IJ? 

M,272 

31:954 


9.745 
6:79c 

3^:1^' 

86.95! 


-82.466 
62,645 


16.501 

i'i 

18.978 

?ii 


8,174 

54:23f 
103.950 


'ii 

19,: 

1 


210 

Ii 
20.0 

i 


39,6 

40:7 
33,3 

26.1 
25,1 


197 


?i°:S%VI^''°'. :::::::::::::::::::::.::::::;:::::::::: 
















$25,000 under $50,000 


il 


a^rrd'efS^So 


'« 


13°:023 


142.046 
98:867 


1:429 


22:39; 


'3:65; 


"c 


34.264 
18.234 
4.912 


221 


23 < 


!« 


n" 


la'S-r^^rr"";"" 


} 


50.950 


42.565 


1.758 


11.186 


-691 


' 


1.079 


(■) 


(■) 


Cl 


(•) 










3 100 715 














^, 


35 


Under $2,500, total 
No receipts reported 


61:799 


„ii 


ii 


52:309 


45:532 


-1,241.085 
-225.597 


62.461 
^;'767 


38.836 

SB 


S.f 


60 
11 


''1 1 


63 
102 


l^?:SSriI^:SSS ::::::::::::::;::::::::::::::: 


'II 

2.431 
1 


11 
11 


11 


634:265 


11 
1 


529:467 

ig:i!l 

ii 


128.94E 

1 

t4£ 
21 


M 

1 




if? 


,r 


1?) 
















87 


















Animal specialty 


























Total 


74 724 






101 S42 


















1^.; 


II 


25.769 
46.565 


102.341 

if 

53.991 


4.964 


ii 


^li:895 

^:42a 


1 


i 


ii 


!I3 

425 


*il 


11 


'^ESIH 


2:52? 
■704 


129.904 


ii 


1) 

11.954 


lii 




1 


i 


570 


534 


ii 


Ii:? 


t^s^"^',^^^ 


( '' 


24.043 


14,121 


5.760 


2.602 


1.348 


49 


5.906 


366 


323 


628 


195 




- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 








other 




























225.728 

179.177 

15:733 


1.012,8«3 

lii 








-135,886 

-332.906 
-192.345 

1i:850 
32:516 


64,321 

26.505 


273,748 

15.559 










Under J2.500. total 


181.503 
93.838 
87.665 

51:^9? 


94.405 
45.304 

16:i62 


Ii 


23:6 


13,0 
13^ 


'i 


102 






$2,500 under $5,000 , 




$200:000 undeJ IsOoioOO 


'i 


115:794 
III 


4i:9oe 
naoel 


asee 


5.136 
10:069 


38.778 


?■! 

450 


46,630 
30:445 


Ii 

23:6 


i 


i:) 

24.2 


46.5 


ibSriJF""'' 


n" 


i^i"^ 


J;!60i 


?r 


'9*666 


'i'oo9 




ri 


;)- 


""■ 


'_350 


(•i 


Animal »r,le», e.cepi .eterlnary 


























Total 


55,087 


350,452 


51,471 


41,703 


53,552 




17,644 


57,759 


6.7 


12.8 


15.1 


12.0 


Under $2,500 total 

$5:000 undS $?b°000 : 


31.686 
7.557 

8:260 
6,336 


20,478 

29:221 
46,364 


4.285 
4:256 


14.012 

7:186 
5.614 


1.327 
391 
936 


-45.417 
^:732 


5.376 
5,37i 
3:496 


2,923 
2,923 


7.3 

'I:? 

29.9 
15.3 


fl 


210 
210 


195 
538 


$10,000 under $25,000 
$25,000 under $50,000 

$200:000 und» $500:000 


6.401 


96.096 
60:405 


16.072 



6,686 
2,944 
1,627 


9.708 
1.885 


-1,069 
4:868 


3.543 
if 


":470 
6,640 


_49 


1 
(•) 


i 

8 


jij 


$500,000 under $1,000,000 
$1,000,000 under $2,000,000 


z 


1 


"e 


"e 


\ 


" I 


CI 


(•) 


" I 


(•) 


!•) 


(•) 



Footnole al end of U 



32 Business Returns/ 1974 • Sole Proprietorships 

Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 



[All figures are estimates t 



l^iousands ol dollars] 



S«)ecte<l tndustry. 



2,500 



Total 

Under $2,500 lolal 

$2,500 undet $5,000 
$5,000 under $10,000 

$10,000 under $25,000 
$25,000 under $50,000 
$50,000 under $100,000 



$1 under $2,500 



> under $25,000 
) under $50,000 



$200,000 under $500,000 



Tout 

Under $2,500, lolal 
No recerpis reported 
$1 under $2,500 

$2,500 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$5o!ooo under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 

5500,000 under $1,000,000 

$2:000!000 under $6'oOo!oOO 

$10,000,000 or more ' 



$5,000 ur 
$25'000 I 



$2,000,000 under $5,000, 
$5,000,000 under $10,001 
$10,000,000 or more 

Total 

Under $2,500. lolal 
No receipts reported 

$2,500 under $5,000 
$5,000 under $10,000 

$10,000 under $25,000 
$25,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 

$500,000 under $1,000,01 
$1,000,000 under $2,000, 
$2,000,000 under $5,000, 

$10,006,000 or more ' 
Foomoles at end of tab! 



340.739 

2,393 



-10,483 
23757 



Business Returns/1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size ol Business Receipts— Continued 





on sample^ 




s are in thou. 


.anas ol doila 


51 














^^^ 


-iJlIJ? 


Coil ol 


Deprecle- 


PeiTOll 


,_«, 


Ne< 


nm 




Selected Induetfy, elie ol 


ISS 


Numbe.01 


^, 




^"s: 


dSlll 


^ 








(1) 


(2) 


(3) 




(S) 


(6) 


m 


(8) 


(9) 


<10) 


(11) 


(12) 


Conttnictlon 




























ill 


32.743.263 

.ii 


18,541, 239 

207:ioe 


1.031.716 

31.628 

27:226 
25.635 
62.879 


:i 


4,561.215 

-|:| 


765,813 

129.473 

129.473 
95.755 


5,041.226 

106.701 
106.701 


1 





\l 


49 


Undef $2,500. total 


ii 


$10,000 unae. $25,000 
$200:000 u!ld2 $500;000 


179.942 
24.591 


Hi 


2:966:890 
4:947:159 


135.623 


lii 


Hi 

718:602 
545.306 


11 


II 


39 
43 


40 


55 


ii 


ESHIS 


3.64S 
853 

1 


V107;579 


f:i 


42.862 

6:504 
1.994 


?6:509 


"iS 


"1 

1 '^ 


■||- 

5.943 


jl 


, *"' 


11 


ieo 




























Tolel 


173.7M 


13.392.446 

li'i 


9.101.384 

5.507 


331,104 

?:| 


2.065,581 

2.250 
1.024 


11 

32:S66 


133.634 

7.860 

i5:l^ 


1,350,342 

6.444 


i 


'i? 


3.5 


66 


"rrtii^'ss^., 


;5 9 
















25! 166 


'814>55 

ii 


157.911 

2:940:657 

1.198.023 
644.142 
448.532 
180.160 
87.436 


29.798 
48.880 
58.879 

20.292 

8:205 

5.198 


III 

644:325 

191.023 

76:333 
22.322 


ii 
ii 

—2.307 
—3.730 


II 

161 

) 


ill 
293:949 

Ii 




1 


8? 


19 7 


















^m 


(') 




























TOUI 


672.140 


18.M3.744 




651420 


3604 419 


3,230,218 


589,741 


3,447.315 


IS 


2.5 


2J 


7.3 




IB 


182.682 


1 


Si 

20.469 


2.963 

Ii 


56.655 

Ii 


"S 


94.007 


32 
190 

40 
35 


36 


H 


117 


1^ 


166 


eim 


140.850 

lit 


2,286.152 
3: 166:646 


JI?:Si? 

1.730.318 
1:916:219 


ill 


if 

883.047 


M 


1 


288:833 


85 


35 


42 


B 


sss 


1.383 


906.187 
284.766 
100.378 


|g?:r6? 

70,837 


1.393 


IS 


45145 

12.726 


'1 


^S 


202 


116 


210 


'il 






























74.351 

9.467 


3.379,713 

10.378 
10.378 


1. 998.724 

3.885 


i 


1 


479,645 


92,295 

4.700 


519.901 

2.406 


^128 


148 
148 


i 




W^=:== 


42 4 


eim 


2!o4a 


ii 


145.649 

11 


i:| 


Ii 


11 


16.042 
9:608 


82.051 
100.619 

55:222 


i 


ilj 


1 


rf° 


mp. 


244 


153.737 
78.285 


55.545 


830 


34.940 
22.592 


;::: 


" 


8.037 


292 

18 5 


189 


::: 


'■394 




























ToUl 


111 724 


1 S45 419 










103 270 


480.646 


3.7 


7J 


ss 


2S4 


lie 


ii 


Sm^ 


28.748 




'k 


19.289 

if 


26.484 
16.772 


21.381 
21.381 
82:896 


91 


Iz 


'94 


_27 2 


mm 


24.425 
1.841 


if 

286.967 


96:336 

si 


1 


451 K 

74:34: 

i^:fJ5 


149.359 
69.025 


23.085 
4.46! 


11 


18: 


il 


161 
294 


_36 2 


sip 


j 106 


78.386 


43.017 


1.229 


35.017 


4.757 


(•) 


= 


48 5 


40 


(•) 


'"' = 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 



(All (igures are 




d on samples- 


money amoun 


s are in thou 


sands 01 dona 


'Si 

















HXLS'. 




Coal 01 


Oeprecla- 


Payroll 


Net profit 
loss) 


Nat prom 


COSMIC 


ent ot vsr 


atlon (percent)' 


^'''ZVet"Ti,X °' 


b"u"n'?,;s,°; 


Amount 


o":.7„':«.°i 


Business 


Net 


loss 




iii 


(2) 


0) 


(4) 


(5) 


(6) 


(7) 






(10) 


(11) 


(12) 


Construction— Continued 




















































Eleclncal work 


























Total 


59.060 

1 


2,046.490 

19:931 
52.210 


4.259 


'1I46O 


355,102 


323,516 


46,210 

i 


346.527 


,69 


:(\ 


182 


20.5 


$2L"SEr 


254 
"272 


$200'.000 undel $500:000 


1o!539 


11 


100.065 

1:1 


6.300 


11.128 
82:215 


ili 

62,148 
36,744 


10:387 
6,670 


87:267 
64.666 


,20 
,29 

226 


ii:i 


152 

M.7 
16,8 
21,9 


0'" 


iiilis 

$?o!oOo!oOo''or morl ', .' 


_ '25 


34:445 


lip 


rP 


23.282 


P 


'25 


2:3t2 


37 6 
24 7 


(•)'" 


38,9 


(•) 




























Total 


66,861 

11,542 


2,478,682 

14.886 


1,226,951 

(•) 
2:448 


55,227 


746,940 

485 


398,649 

6,866 


9,464 

ivoto 


419,517 

8.592 

8.592 
12.586 
38.548 


'•U 


ii] 


i 


25.2 




54, 






$1 under''52.500 


j:f' 


$5o!oOO under $100,000 


13.626 


438.745 


II 


,1 


jEi 


7e:o4? 


,2,484 
4472 


|?| 


'35 


ii 


il 


n 


$200,000 under $500,000 


1.572 


461.349 


258.981 


10.730 


159.297 


37.094 


1.509 


37.930 


22, 


2,2 


23 2 


!•) 


$2^000:000 under $5!o0o'o00 

55.000.000 under $10,000,000 


} ':_; 


65.265 


77.955 
52.570 


918 


40.239 


-- 


'47 


6.367 
2.734 


,76 


24 6 
,73 


328 
24 4 


'■'62_6 




























T 


201,014 

57.789 

is 


2,669,623 

i^;:i 


1,171,814 

5.028 


66,380 

4.067 

?8?§ 
16:218 


,'.B 


756,758 


185,299 

4e.74'o 


778,167 

S:Sl 


2.7 


57 
59 


64 


17.8 


$ 500 t tal 


,8 5 






$2'500""u''ndenf000 


303 






$100,000 under $200,000 


1 


563.665 
280.859 


ill 

21 7.462 


10:340 

11! 


iii 


230.258 


IE 


11 


i 


25 3 


i§ 


38 4 




1 ,04 


86.953 


63.122 


726 


21.428 


3.465 


101 


3.560 


42 


34 2 


318 








|KoO un|; Iwoffi^^ 

Miscellaneous specal trade contractors 


= 


159,130 
26.139 

25:956 
37.163 

I4:i6e 
Ifrl 


32.683 
617.882 


6.772 

580:780 
645.877 


355,375 

1 
1 


1,057,581 

1:116 
lot:™? 

186.631 


808.498 

143:392 


129,875 

15.933 

ii 

1:1 


12.073 

euoo 

177.043 
154:319 

n4:932 


11 


96 


4,4 

,2^ 

124 

1°? 


11.4 


Under $2,500, lolal 


369 














IJMOO under 525.000 


31 5 


Isooiooo undl! 5500:000 ,:;:;:::::::::::::::;;:;::;::;■ 7 ::: ■ 


"368 




1 96 
) 


;:::;;: 


269.968 


16.881 


124.929 


'5:995 


92 


z: 


,83 


,73 


199 
,43 


CI 














S10.0O0.O00 or more 


~ 




























Total 


50,511 


1,267,073 


637.500 


49.192 


168,973 


228,927 


42.438 


245,571 


5.6 


95 


64 


19.6 


Under S2.500. total 
llm, unSe; S10°L 


1"°; 


13.277 
80:970 


1.593 
1.593 


2,993 


!L 


15:065 


6203 


6,250 
38:766 


1 


ii] 


;?] 


i 


510.000 under $25,000 


i; 


ism" 


90:683 


■1 


ill 


41.601 
34,251 


2426 


43,354 
111 


,37 


,45 


?2? 


'.'" ' 


sslooaooo uodel si6°ooo'ooo 

$10,000,000 or more 


i ■: 


62,436 


36705 


2,637 


,1,078 


4,807 


" 


4807 


55 6 


399 


15 4 





Business Returns/1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 



(All figures are 


estimates base 


d on samples 


money amounts are in thou 


sands 01 doll 


'^1 














?:re«e°i 




salea and 


Depfecla- 


Payroll 


Nel^p^m 








r:r.'..°; 


*moun, 


r:r;.?; 


r.;*" 


pT.*;,, 


1^ 




(11 




(31 




15) 


(6) 


17) 


(8) 




(10) 


(11) 




Manufacturing 


























$1 under 52,500 
$2,500 under 55,000 
55,000 under 510,000 


22 984 


ii 


4.690.314 

23,766 

li 


428,560 

10:475 
20:566 




-26,675 


149,156 

2/920 


'■ ?2456 


i\ 


'1 


'i 


215 


iESIS 


i 


iiii 


,11 


1:1 


51,749 
445:?36 


209:643 


IImI 


ill 


76 




69 


1 


Isiooaooo unSJ $io'oo6°ooo 


'1 


"11 


209:354 

108.122 


5:996 
'1^ 


206.203 
'4:896 


60,514 
19,934 


'^S2 

} '6 


1,855 


. r 


M 


_165 


'f 


Lumbar and wood products, aicapt lumHura 


























"rl3s'Sied :■■;■■■ 


51.654 

1 


2.317.889 

1 1 ,909 

is 


2:oec 


187,932 

2,792 


"794 


1 


39.831 

l:5f? 

5,953 


8:525 


ii 


6.3 


2?_S 

178 


48 8 
34 1 


$10,000 under $25,000 

$25,000 under $50,000 


1 


11 


38.472 

101:420 
167.022 
197.560 


39,303 


64.483 


58:210 


7:641 


6i:054 
61.055 


1 


iii 


1 


40 4 


$200,000 under $500,000 


( 1 


$500,000 under $1,000,000 

$5!o0o!ooo under $10,006,000 
$10,000,000 0. more , 


1 


309.012 
166.191 

2375? 


157,911 
16:666 


17,927 
2:987 


II 


1 


} ':: 


IS! 


18 6 

{ ,.r 


^263 


49 8 


Cl"* 


Printing. put>ll.hlng. and .IIM Indus.rle. 


























Under $2'500;tolal 


1 

4:662 


11.497 

331543 


'S 


55,449 

2,246 

2.348 


209.071 

489 

489 
"554 


180,501 
-8.367 

'1 


27,950 

i 


209.590 

3:386 
5.453 


6.7 
M 


27,3 


At 

25 8 
32 1 


M 


ii'E SSI; lloEo 


6,162 


139,901 
222:°" 


ME 

10S:339 


'ii 


6,976 

1 


28.228 

11 


?;| 


60:511 
27.441 
21.157 


1 


15.2 


III 


382 

1:1 


IS'!&o'SSe?^5M>o ,::,;:;:::::::;:;::::::;;:::::;: 


'■'_ 


81,858 

n 


c! 


2,624 


16,603 
(•) 


4.938 


pr 


'■'- 


!:r 


!■!- 


p" 


'■' _ 










510,000,000 or more 


- 


Macninery. eicept electrical 


























Total 


26.370 


1.297.695 


617 640 


62,009 


283 692 


234 554 


20,256 


252.518 


7.5 


9.6 


89 


255 


Under 52,500, lolal 


4,954 




631 


2,300 


(•) 


-3,652 






18 1 




39 5 


37 6 


iiMT£ik :;::::::::::::::::;::::::::::::. 


IS 


B 


6646 


089 
3,555 





-2I926 
3:849 


111 


3.345 


"i! 


i? 


11 


n' 


|E^§||L ■■■■::= 


i 


ii 


15,637 

ill 


4,873 
10.939 

10:?52 


82:280 
21,951 


ii 

44,431 
38,712 

8,694 


n'" 


8,926 


1 


1) 



254 

?l:i 

33,0 


■) 
•) 






||«;|S :: 


(•) " 






























93,624 

261344 
1?1?3 


4.292.846 

26,397 

Ii 


2,589,893 

15.696 


123,170 

5.225 

3:370 


769,142 

1,610 


468,457 

3.488 


11,029 
11,029 
7:998 


554,779 

1 


3.9 


5.1 

95 

12 7 


5.6 


10.3 




160 


No receipts reponed 


190 




'1 


i^;Hi 


564:667 


13.564 
16,763 
17,396 

23:6?2 


14lil 
178:409 
203.510 


107:789 
92,696 


10.596 

l:i?2 

5,368 
2,780 


11 


il 


i| 


166 

139 
131 


29 2 






l||«unSr"So^ ■:::::::::::::::;::::::;:;■■ 


3?:? 


$2,000,000 under 55,000.000 


) - 


559.255 
167:213 


406.846 


10,987 


108.599 
34.936 

9,480 


1:| 


'55 


'1:1 

1,470 


148 
86 
162 
CI 


162 


129 
180 


35.8 

CI ■ 

C) 



Business Returns/ 1974 • Sole Proprietorships 



1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 

[AN figures are eslimales based on samples— money amounts are in thousands of dollars] 





^.x:uti 


Sp,'s» 


Z",Z% 


Deprecla- 


Payroll 


"H"' 


Net profit 


CoeHlclent of variation IpercenI)' 




Sn-e"..-; 


Amount 


businesses 


Business 
receipts 


Net 
prom 


IO« 




(1) 


(2) 


(3) 


(4) 


(51 


|6| 


m 


(81 


(91 


110) 


(11) 


(12) 


Transportation, Communication, Electric, 






































1.340.581 


266,75! 










5.9 


Under $2,500. lolal 


69.823 


ii 


2.931 
2.93T 


1 

50:53< 


'III 


-24:65! 
22.094 
89.650 


ill 


20.579 

20.579 
43.447 


'5: 


el 


fs 


30,0 


$10,000 under 525.000 
$200!oo0 under S50o!oOO 


93.296 


1,558.659 
2.231.808 


192.961 


169.161 


60.607 
267:633 


321.997 
449.221 


3:940 


iili 


5: 


5' 


1' 


ii5 


5500.000 under 51.000,000 

S5!oO0!000 under $10,000,000 
$10,000,000 or more 


) '8 


s 


B^ 


111 


2.538 


2.379 


'■°2l 


39.016 


'e; 


'ei 


'1; 


^46 


Local and Interurban passenger transit 


























Total 




544 031 


22 514 


45 761 


94 541 


135 635 


42 003 


149 425 


55 


10 6 


86 


32 3 


Under 52.500. total 
No receipts reported 
$1 under $2,500 

llm undl! siaooo 


13:961 


15.018 
42:643 


7 - 


3,274 


: - 


"('i'*^ 


6.879 


3.626 


ii 


122 


I4" 


29 1 


I25 000 undel $50 000 


2452 


'79:?88 


n 


8924 


4.677 


55.858 


2082 


56.348 


lit 


26 5 


29 9 


74 


SSunSe;ySg;S 


1 1^223 


126864 


n 


,!,"' 


53.048 


17.923 


1.165 


18191 


n' ' 


,•)"" 


(•)'" 


n 


S2 000 000 under S5 000 000 
$5;000:000 under $10.0ob.000 
510.000.000 or more 


I 


I 


Z 


I 


ri 


I 


I 


ri 


ri 


n 


n 


'"' _ 


Trucking and warehousing 


























Total 


253.874 


8.192.167 


1,376,337 


874.187 


936.924 


1.009.975 


189.542 


1.202.805 


2,5 


34 


37 


7.1 


No receipts reponed 

$2^iore?^S„ 

$5,000 under SIO.OOO 


23:250 


ME 


ii 


i°:98e 

34.489 


1.548 


ill 


ii 


24:026 
66.684 


f 


10^ 


12c 


?y 


ssaooo undl! Iioolooo ' .:: '::;::::::::: 

5100.000 under 5200.000 


1b:582 


1:285:124 


98:012 


240:843 
148.023 


ill 


11 


58.407 


295.186 
11 


1 


1 


ii 


1 


52,000000 under $5,000,000 


260 

1 '^ 


360:532 


65.763 


46.348 
545 


125.846 


183 


224 
40 
6 


3,578 


Ti 


133 


„'" 


366 


Other transportation 


























Total 


31811 


1 121 770 


495 009 


53 812 


120 486 




19 536 




66 


89 


10 1 


13 1 


s" under'"$2.'loo''^'' 


"2? 


987^ 


i 


"^632 


9 




3.766 


2,454 


1 


14'0 


241 


2? 4 


|sS|;|E^ 


3:699 


ii 


imIs 

4i:486 


B 


7.006 
8.998 


ii? 


?ll 


Hi 


20 7 


20 6 


22 4 
28 


501 


l^j-rofj-rid'erss^^oo 


175 


123,709 


67:873 


1.188 


e.6Bi 


5.646 


'ei 


2,298 


27 4 


25 


,r 


I; 




























Total 


23.984 


392.752 


51,148 


43.927 


73.890 


74.918 


15.676 


90.815 


8.0 


127 


12.6 


18.8 


Under 52,500. total 

^£usri2|£" 


ll'323 


IB 


r? 


']'o34 


'L 


'iB 


5,3e'i 


2,986 


1i 


13'9 


211 


'^21 8 


lESiEo 


790 
756 
79 


74:706 


P 


7:138 


8:968 


|i:??? 


72 


1 


i? 


E 


ii 

38 6 


f 


$500,000 under $1,000,000 


l-l 


l-l 


(■) 




n 


l-l 


!■) 


!■) 


(•) 


n 


n 


- 


$5000000 und« "o'oOo'oOO 


- 


" I 


I 


I 


" I 


I 


I 


I 


z 


z 


I 


z 


$10000.000 or more 


" 


" 






" 




" 













Business Returns/1974 • Sole Proprietorships 



Table 1.3 — Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts — Continued 

[All figures are estimales based on samples— money amounls are in thousands ot dollars] 



S2,500 under $5,000 

$10,000 under $25,000 

$50^000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 

$500,000 under $1,000,000 
$1,000,000 under $2,000,000 
$2,000,000 under $5,000,000 
$5,000,000 under $10,000,000 
$10,000,000 or more 

Molor vehicles and 

Tolil 

Under $2,500. lolal 

No receipts reported 

$1 under $2,500 
$2,500 under $5,000 

$10,000 under $25,000 
$25,000 under $50,000 
$50,000 under $100,000 

$200'000 under $500^000 .'.'..['.'..'.'.'..'.'.'.'. 

$1,000,000 under $2,000,000 ''.'.'- '.'-'.'. .'- 

$16,006,000 or more ' 

Tom 

Under $2,500. total 

$1 under $2,500 
$2,500 under $5,000 

$10,000 under $25,000 

$50!000 under $100,000 . -'.'.'.'-'.'.\\'.'.\'-'.'.\ 
$100,000 under $200,000 

$500,000 under $1,000,000 

$1,000,000 under $2,000,000 

$2,000,000 under $5,000,000 

$5,000,000 under $10,000,000 
$10,000,000 or more 

Farm machinery and eQuipmenI 

Under $2,500. total 

No receipts reponed 

$1 under $2,500 

$2,500 under $5,000 

$5o!00O under $100,000 ...-.-'.'.'.'.'.'.'.'-'.'.'.'.'. 

$100,000 under $200,000 

$200,000 under $500,000 

$500,000 under $1 ,000,000 

$1,000,000 under $2,000,000 

S2.000.000 under $5,000,000 



6.189 

46.102 
114.339 
237,725 
520.994 
445.732 

226.467 
166.573 
156.647 



40,427 
121.012 
251.297 
340,752 



Business Returns/1974 • Sole Proprietorships 





nrr:': 


Bu>lne» 


Cost 01 
•ale> a>Kl 


-s^'- 


Papdl 


"k 


>M 


«m 




builneu r«»lpl> 


r".ir,r: 


Amount 


Numb.rol 


Bu>lf>M< 


^ 


>M 










m 


(2) 


(3) 


(4) 


(5) 


(8) 


(7) 


(•) 


(«) 


(10) 


(11) 


(12) 


WholeMie and Retail Trade— Continued 


























Wholeule bade-Contlnucd 


























Other rnacmnery. eduipment. and supplies 




























28.729 

2:202 


2.200,215 


1.403.8,9 

5:73? 


^■p 


145.431 


-2*293 


^;l?3 


338.7J; 

784 
5:39s 


1I? 


il 

260 


35:' 
It 




$5^000 under $10,000 


'•'507 
(•) 


$25!000 undel $50,000 

Sir S 


4.582 

3:740 
1.608 


169:248 
506:616 


24.732 

336:268 
354.606 


2.775 


232 
6:626 


11 

52:834 


i 


if 

52:880 


180 
199 


184 


1 




$1,000,000 under $2.000.000 


518 
) '^ 


336,803 
91.745 


260.839 
79.248 


?:iP 

193 


3.992 


?lo1l 

3.193 


IT. 

25 


?2^ 
3.196 


11 


179 
126 


ill 


(') 


Groceries and related products 


























Tom 


33.241 


60S2 711 


S.147.6S9 


48.353 


244.408 


313.591 


30 720 


32],S1> 


8J 


4, 


8.2 


1S.0 


under $2 500 total 


2.462 
1:875 


2.279 
IMM 


_eii 
'4*209 


665 


(;) 


-1.720 
'-^80 


1,183 
1.183 
i:829 


797 
2.128 


' 252 


29! 


39T 
384 


351 






ii§3^1i§o. ::::::::;:;::;;;;:::::::;;:::::;;;;::::::: 


i:; 


$10 000 under $25 000 


4:966 


1.530:285 


31.157 
79.543 

1.322:413 


1.784 
8:015 


M 


II 


5.348 


42.826 


16.9 


1 


1 


., 


iSSS ■■ ■ ■■ 


:| 


i|ES|S§o 


'1 


^i;Hi 


885.483 
'37:582 


?02 


56.969 
^867 


32.075 


1.425 


Ii 


s:" 


10 1 


13 


_28 7 


Farr,.-croduct raw materials 




























'iS 


";i 


5,028.724 


'''589 


56.229 


89.429 

-3.306 

—2:454 


8.418 

972 
97i 


131.000 
690 

Si 


i 


309 


i 


11.8 


Under $2,500. total 




$1 under $2^ 


:; 


$6,000 under $10,000 






1.534 

1.159 


49.386 
146,083 
520.061 


1M36 
467:939 


1.| 
3:105 


7:318 


1.609 
10:543 


l.?i§ 
339 

970 


15.249 
16.699 


1 


1 


1 




$200:000 uUdel liooSo :::::::::::::: 


'li; 


$500,000 under $1,000,000 
$lb.000.00o"or°friore ' 


730 


517.926 
71 2:^9 


liii 


4.596 


i!:i?i 

13.967 
2:267 


ill 
2:647 


533 
535 


i 




1! 


,,'•• 


381 




























Total 


437 


16 108 800 


10 411 245 


205 309 


620198 


1 861 298 


171 009 


2 018 397 


27 


J, 


3.0 


8.7 


Under $2,500. total 
$1 under $2,500 


II 


42.184 
42.184 
190:473 


!li 


ii 


* '849 


-'ill 


12:931 
19,989 


ii 


f 


92 


ill 


23 8 


|:S^Si;l|S 


liB 


845.940 
1.149.654 


199,995 


22.407 

26:i80 
26.539 


62,848 


253:704 


ii 


ill 


78 


90 


\l 


40 8 
350 


$500,000 under $1,000,000 

ibSo-rlJrF'" 


3.672 
?6 


2.472.024 
342:229 


1,999.342 
1 ,361 ,386 

384:832 
320.328 


25.841 
14.948 

'566 


'Ii 


38.862 
7:408 


•1 


157.653 

ei:720 


,.,- 


. " 


75 


39 3 
if 


Retail Itade 












































0.8 




1.3 




under $2,500. total 


11 


423.815 
1 .206:099 


31 


II 


1 


3| 


167.113 


li 


11 


25 


67 


1i 


|:S^uri|S 


fill 


8:2?6:302 
25:884:912 


III 


11 


M 


682:625 


ii 


11 


27 


26 


i 


jl 


$500,000 under $1,000,000 

|^g:§^Sr,1.= 

$16,006,000 or more ' 


"i 


10.495.084 


fill 

423.655 


1 


803.246 

12 


466.269 
'40:624 


^'650 


11 


35 
83 


32 


11 


3? 6 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3-Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts-Continued 




[All ligures are 


eslimales base 


d on samples- 


money amou 


,s are .r, thousands 01 dollars] 














R,:-;,-! 


Business 


Coat ol 


Oep-ecla- 


Payroll 






CoeHlclent ol var 


atlon (percent)' 


""^^--'^'"°' 


Hess 
loss) 




Amouni 


za^is^i 


Business 


Net 


loss 




ID 


|2| 


13) 


(4) 


15) 


16) 


(7) 


18) 


m 


(101 


111) 


(12) 


Wholesale and Retail Trade— Continued 


























Retail trade-Conllnux) 


























^'""""lnd""moMehor,e deaie?s Tolal ""' 


























Total 


55.251 


5.098.205 


3.616.391 


77,388 


410.586 


406,156 


40.615 


461.086 


50 


5.1 


6,1 


12.8 


Under $2,500 lelal 


4,990 


4,898 
4,898 
3?:200 


li 


':i 


'i46 


-1,268 


1 


iB 


ii 


ii 


36 3 

30 1 
29 6 


27.2 
32:3 


!iio"ililLo 


'E 


822.306 
1:446:619 


II 


4,278 

13:998 
16,110 


4.806 

,|i 


14.735 

ilii 


5.447 
4.858 

■1 


'vB 


i| 


12 2 


121 


286 


111=11= 


t "? 


841.142 
294.094 
93.334 


634,953 
76.061 


10,267 


'Si 


'E 


'2?3 


46,517 


J: 


!ii 


S 


n"" 


ISi?™ more «"'■'"""""' 




- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


»~33^^- 




























15.196 
1.773 
7512 


1.704.470 


1.214,961 
572 


279 


T 


i 


:::"- 


152.560 


'■'32° 


36'o 


10.3 

(•) " 




lit :::::::^: 




'iV 


l'2'479 


'8'545 


!•! 


l-i 


-158 


'v230 


'l!652 


"298 


30 4 


43 2 


(•) 


V^m unS ImoS 


ri 

t,«3 


44:894 

is 


18,751 

iii 


1,092 


2.989 

38:502 
43.822 


i 


'iS 


8.873 


i 


1 


''ii 


P, 


^m 


fC 


13M72 


104:304 


l-i 


33,524 


21,804 
8,194 


,r 


'P 


_124 


'26 


n'" 


"_ 




























Total 


19,643 


1.818.956 


1.247.102 


19.509 


151.696 


201.987 


16.047 


213.645 


8,4 


9.0 


9.4 


23.9 


1^ 


(•)'" 


!•) ~ 


'"' _ 


n 


n " 




I 


I 


^375 


!■) " 


I 


!•)" ^ 


' '997 


'6'431 


(•! 


1-1 


Cl 


Jl!015 


n 


l-l 


342 


34 7 


(•) 


!•) 


iliU 


li 

3:969 


33.994 

584.456 
548,400 


li 


6.636 


li 


i 


1,543 

i 


7.739 
54:228 


B 


1? 


314 


R 


islP 


ri" 


92,803 


f!~ 


!:r 


„,» 


r 


'"' - 


8,282 


345 


32 2 

(•) 


ir 


'••: 


,ii£=.-.S2i-S= 




























20.412 
1>85 


1.574.779 
2,215 


t.154.328 
846 


339 


n 


' '331 


12.825 

1,545 


94.883 

806 
2.377 


8.5 


:i 


34 


18 4 


lie 


426 


li:"i"ii! 


3.729 
3.178 

1:527 


i?^:S 

201.588 
425:592 


146.117 


III 
5:241 


li! 


i 


1:549 
1:295 


iii 


11 


2?9 


34.0 
24:4 


,r 


JlIP 


556 


370.292 


?p.l25 


}'F 


%p 


Ir 


n"° 


]F 


_126 


18 1 


r! 


38 2 




























T tal 


38.109 

4.260 


2.S3S.S82 

4,009 


2.217.969 

3,606 


37! 


l-i 


175.470 

i 


26.232 

ir 


207.811 


22 4 


23 9 


n 


23 4 


lit: 


27 2 


iHli 


A?!? 


6m:?89 


III 


i 


«:Sm 


16:862 


5:004 


9.100 
43:157 


ly 


!l:l 


in 


i-r 


iilps. 


|:j°' 


246,915 


'54:315 


i:;" 


"ill 


'j.628 


if 


i-r 


n''° 


,;" 


,r 


"e 



Business Returns/ 1974 • Sole Proprietorships 



|A„ figures are 


estimates base 






Is are in Iho 


sands Of 0011 


Ssl 














^."s^ur. 


Bu>lne.> 
receipts 


Coal 01 


Deprecla- 


-"" 


(leaa 
loaa) 


Net 


rofit 






r:r.'.?; 


».o.nl 


Numb.r 01 


r,Tot; 


pfo'f'lt 


loaa 




(1) 


(2) 


(3) 


|4) 


(5) 


(6) 


(7) 


(•) 


(9) 


(10) 


lit) 


|12) 


Wholesale and Retail Trade-Continued 


























Retail trade-Conllnued 


























Food stores Tolal 


























Total 


1S4.371 


20.652,235 


16,761,876 


201574 


1 115550 


960 126 


143 817 


1 072 197 


28 


26 


34 


19 


Under $2,500, folal 
$2,500 under $5,000 


8:40J 


si 


5.968 
16.915 
66.849 


1.924 


218 


=ii?i 


3,051 


1,324 


128 


III 


26? 


48 4 


$10,000 under $25,000 

'io6°iso"SsEr*1So 


16.977 


ill 


338,104 
1,045,694 


48:304 


14.525 
326:682 


279:221 


ii 

17:572 


no:?76 
288:48S 


82 


62 


li 


ii 


l»3e?'|SSo 


'255 


11 


l:i 


133 


207.189 
2:3K 


104.905 
'194 


4.171 
) "9 


110,394 


1 J^ 


,'°' 


} " 


23 3 


Food stores Grocery siores 


























Total 


'li 


17,239,779 

i 


14.302,385 

J:s! 


152,579 


803.125 

'ili2a 


719.035 

-3.939 

"ji 


'2!o92 


4:519 


3.2 

^20 7 

14 2 


!!] 


27 < 


99 


Under $2,500. total 

$2li"S#!r 


392 
38 2 


iESIbio 

$200:000 und« $500:000 


16.616 


291.185 
962.818 
2.124.556 


11 


1 


4.38C 
250:265 


1.259 
106:857 


ii 


22i:l8S 


ii 


': 


1 


33 2 


$500,000 under $1,000,000 
$1,000,000 under $2,000,000 

l?o'oob°OOo"S?mo™°'°°°°°'' 


US? 


11 


li 


'"og 


'1 


194 


1:24= 


'!! 


1 fi 


,1 


1 " 


166 


Food slo-es Other lood siores 


























Tolal 


49 ,2a 


3 412 456 




49 995 


312 425 








56 


70 


79 




under $2,500. ,0,a, 


5,851 
4:'32 


4.966 
4.966 


2,472 
'2I374 


921 


,.;«' 


-1I496 


II 


li 


20 2 


20; 


33T 




iSliso 


402 


$?Ko"unde,*$2So'TOO 
$200,000 under $500,000 


8,025 

!:i 


i.ili 


95,592 
266.423 

ii 


16:242 
10,467 


ill 


4.750 
37313 

65:682 


6.056 
6,527 


ill 


13t 


1 


li 


58? 


$2000:000 undS liooaooo 

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


s'"' 


77:318 


F 


■r 


F 


r 


352 


9,999 


22 9 


•a' 


26 


■|- 


Automotive dealers and serv.ce stations Tolal 












































23 


22 


26 


8 1 


l^^MFiJB"'" :::::::::::::::::::::::::::::::::::. 


11 


ii 


16,544 


M 






5:792 


B 


103 


134 


216 


lit 


$2,500 under $5,000 

$5,000 under $10,000 


27 7 


$10,000 under $25,000 

$25:000 under SSMOO^ 


ill 


3:346:571 


636:169 


II 


16.676 

ill 


'S 


16,430 
55:299 


568:594 


7S 


y 


•li 


210 


liK|^ uljd£p!S^^^^^^^ 


} '22 


'4273:678 
1.661.119 
829.168 


■720:809 

137.925 


1 


11 


54:007 

17721 


''286 


18:027 


ii 


J! 


43 


is 


Automotive dealers and sen/ice stations New and used car dealers 


























Tolal 


12,889 


3,575,919 


3,044,871 


17.483 


177.287 


78.037 


8,967 


103.854 




56 


8,3 


23,3 


Under $2,500, tolal 


'l'o77 


8,255 


I 


n 


I 


-353 


I 


n 


€ 


k 


:" 


526 


iESlEo 


1:373 


56:863 


92:493 


h 


k 


4:046 


Ii 


1B:735 


315 


32 7 
22 6 


%l 


n 


$1o!ooo!ooo''wmore°'""'°™ 


, '1 


IB 

92,518 


ii 


2505 


2e:oo3 


'IE 


'! 


'IB 


109 


,.,"' 


'58 


,,'" 



Footnotes at end of table 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and 

[All ligmes i 



Profit, by Selected Industries and Size of Business Receipts— Continued 

1 samples— money amounis are in thousands of dollars| 





^•r^,?; 


^Kelp" 


Coal 01 
sales and 


Oeprecla- 


Payroll 


1 ^^^ ^^^^^^ 


1 Nel prom 




"'"""•" '^'^'•" °' 


loss) 


b^rnVie"! 


Amount 


Number o, 


receipts 


Net 


loU 




(1) 


(2) 


131 


|4) 




16) 


(7) 




19) 


(101 


«1) 


(121 


Wholesale and Retail Trade-Continued 

AuKXTwnve deafen and service slatpons UseO cat dealers 


2,408 

163.755 

ll 
29:370 
^'452 

42.417 

4.605 
3>90 

IE 
5.978 

618 
6.343 

II 

287 

98,656 

6!986 
12.197 

16:635 

104 


2,967.442 

1.11 

'El 

25,558,619 

1 
.11 

■fi 

3,617,380 

5.184 

ii 
S 

903.366 

400.033 
129.992 

7.382 
7.361 
4o!836 

ill 

5,840.130 
310.712 

1 alo «! 

133:i54 


2,457,558 

nil 

16.329 

i6e!i5g 

ii 

419.894 
20,512,649 

'if 
11 

1.880.463 
iS"! 

2,670,749 

4,062 

639.404 

5.335 
'5326 

ii 

3.910,365 
10.564 

|:| 

t.238!092 


16,038 

1 

^289 

184,916 

% 

'2:844 
51,869 

' 'ess 

i 

V064 

396 
13I7I 

;,- 

90,576 

2,064 

1>42 
4.219 

II 
16!286 


66.202 

?;666 
1,474,774 

375.260 
'34:320 

278,129 

430 
4:571 

32.837 
11.026 

608 
2.041 

;i:°2f6 

44.329 

" = 

687 

;i 


115,611 

_3]i 
ill 

'l:95C 
1.614.925 

iM 

787,390 

'li 

192.263 

-3,400 
-2:357 

li 
)iit 

453,346 

1 
11 

5:641 


21,163 

ii 

'25 

144,057 

1 

i:i 

40.725 
27,817 

j:| 

3,865 
II 

j;| 

272 

!i 

i 


153,594 

^■?86 
1.674.052 

i 
III 

248.965 

3,| 
II 

"r 

380,371 

1,899 

legl 

70,268 

'less 

i 

ii 


6,8 

B 

23 3 
2.8 

i 

5.6 

21 i 
_126 

3,9 

1 


i 

24 

i] 

'?! 

20 < 

2?; 

171 

2^6 

5,2 

115 

98 
113 
183 


it 
351 

102 
203 

1 

121 

5.5 

24 8 

18 2 




Under 12.500. Tola! 












$.00,000 under $20b.000 


CI*" 






llZZ:^;ll-^-^ ::::::::;:;::;:■:;: 


l-i 






Auromoljve dealers and sendee slalrons Gasoline sennce slalions 




s£iS^ :::;::;: ::::::;:::::;::;::::;::::: 


46 2 






IJ?:§^urgS :::::::::::::;:;;:::::::::::::::;::::: 


34 6 


if^^'rsin^'^ 


ir. 






I?^7»"re?a% 


414 


lEior:f— 








IBi: ::::;':e:;;e:-: 


r,i 


iESlEo 


ii 


izz:^iz-z 






13.0 


ir^sSun-siiito-z, 


Itt 


IS§SSuS;li:Z 








iE?3;1iEs 


39 3 




(•) 










iEE"s?%IF^ -^^^^---^---^-------'--'^^ 


- 






^Tjo'rllXrrr-ed . 


'?3 


,i^"±'£o 


TOO 






sasaigffl 


23 6 


iilP 


42 8 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 



All figures are 


eslimales bas< 


d on samples-money amou 


nts are in Iho 


sands ol dol 


'Sl 














sxe°: 


Business 


Cost ol 


0«precla- 


Payroll 


(less 


Net profit 


CoeHlclenl ol variation |p.rc«nl)' 


' "----rcp'tr" 


b"u".7n'?^I 


Amount 


rrr.?; 


Business 
t«:alpts 


Net 
prollt 


loss 




(1) 


12) 


13) 


|4) 


(5) 


(6) 


17) 


(8) 


(9) 


(10) 


I'll 


113) 


Eatmg places 


177,8,4 

1°:46£ 
18,0S2 

11 
83.870 

i 
1 

,8.5,9 

^ 183 
23.560 

4:443 

355 
) 20 

65,418 

22.223 
20.948 

10,881 
5,927 


9,541,298 

ill 
25 1 1:97! 

3,762,329 

i 

314,146 

■fi 

2,64,,475 

Mill 

116.322 
2,967,450 

394>04 

234.578 
92,262 
62.021 

23.793 

34^144 
63,757 

167,140 
225.428 


5,182,896 

1.404!364 

2,092,550 

29!039 

i 

(;) 

1,817,127 

j;'29o 

64e!l15 
775.237 

84.586 
17.418 

till 

19.022 
102.570 

n 


251.946 

3.311 
2.334 
If^ 
25.437 

i;i 

100,932 

i 

28.832 

906 

'r! 

25.175 

n 
'siosl 

1.406 
546 

29.093 

2:i62 
4.750 

2:i72 


1.738.096 

_775 

768 

,4:512 

loM?: 

466.9,7 

83:43( 

IS 

268.849 

(•) 
'41579 

117:i4C 

n 

4.661 
39:706 

73,280 

5.710 

21:945 
12.969 
22.492 


-3:95S 

205:o6: 

135.999 
30.045 
l-i 

296,246 

-6,546 

31 

'i 

(;) 

251,305 

(■) 

143,338 

120 

87,223 

-11.888 
-1.451 

"3:597 

Hi 


123,497 

2,750 

Imi 

li 

666 

59,871 

3:331 

!•'_ 

15.718 
'll632 

2.904 

B 

64 

8.372 

4:952 
7.276 

7.051 


888,055 

5:07- 
12,845 

228:74r 
375.442 

ill 

265.56, 

.'i!052 

56:288 

3:688 
10.926 

18.093 
27.451 

24:011 

15.023 


106 
'93 

106 

34 3 

33 3 
20 5 

W2 


136 
'95 

5.5 
26l 

"259 
32 5 

34 
20 9 

10 1 


42 

30 3 

21( 
It 

6.6 

'■'37 8 
330 

22 6 

160 
25 3 

20 6 

18 2 

32 2 
34 5 






149 










S5.000 .nde, $,0,000 


182 
















300 










S5.000.000 under SIO.OOO.OOO 

Drinking places 








jis^: .^^^. ,^^^^^^^^^^.^^^^.^^^^^^,.^ 


'■'388 






















|:000:000 un|r S^^ --"■ ........... 

SIO.OOO.OOO Of more ' ' 

Drug slores and propnelary slores 




$2,500 under $5,000 




$25,000 under S50.000 




$500,000 under $1 .000.000 


;•! 




I 


Under $2,500. lolal 

SSO.'OOO under $100,000 ... .''.'.'.'.y.'.'..'.'.'... '.'.'.'.'.'.'.'.'.'. .'.'.'.'.'.'.'.'.'.'. . 


'_45 4 






Iforo^OO-ar'SWoO 


CI 


No receipls' reponed 

$1 under $2,500 

SI 0.000 under $25,000 

S50:000 under $100,000 ..'//.'.'.'..'..'.'.'.'.'.'.'.'.'.'.'.'.'. 


ill 

23 1 

24 2 










$l6.0o6.00o''or'more ' 


: 



Footnotes at end otiable 



Business Returns/ 1974 • Sole Proprietorships 
Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 

|AII ligures are eslimales based on samples-money amounts are in IhousanOs 01 Mlait] 



Wholesale and Retail Trade— Continued 



6.859 
3!626 



8.273 
11.128 
27.45< 



19,320 
16.014 
34.846 




28,973 
6.529 



20.099 
2.800 

17.299 
8.273 
9.138 



74»,247 

5.652 
5.652 



205.466 
190.821 
32.765 



249,866 
217.857 
340.443 



165.587 
96.378 
38.859 



254.346 
168.073 
279.542 



35.197 

6.245 



-2.072 
-8.063 



-36.652 
-5.677 
15.540 



240,466 
127.766 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, 



Net Profit, by Selected Industries and Size of Business Receipts— Continued 



Finance, Insurance, and Real Estate 



Undei S2.500. lolal 
No ceceipls reported 
SI under $2,500 

IS^OOO under $10,000 

$10,000 under $25,000 
$25,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200,000 
$200,000 under $500,000 



2,000.000 under $5,0 



receipts reported 



5,000 under $10,000 



$2,5 



receipts reported 



) under $25,000 
$25,000 under $50,000 
$50,000 under $100,000 
5100,000 under $200,00C 



$50,000 under $' 
$100,000 under < 
$200,000 under ! 



$500,000 under $1,000,0 
$1,000,000 under $2,000 
$2,000,000 under $5,000 
$5,000,000 under $10,00 



Total 

SI under 52,500 
52,500 under $5,000 
55,000 under $10,000 

510,000 under 525,000 
525,000 under 550,000 
$50,000 under 5100.000 
$100,000 under $200,000 
5200.000 under $500,000 

$500,000 under $1,000,000 
$1,000,000 under $2,000,00 
52,000,000 under 55,000,00 
55,000,000 under 510,000,0 
510,000,000 or more 



1.S68,5e6 

222,157 



42,315 
62,036 
193,739 
305,425 
307,341 



46,626 
355,122 



103,223 
81,584 
109,489 



4.258.956 

62,000 



3,095 
,029^454 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by 

(All ligures are estimates based on samples- 


Selected Industri 

-money amounts are in llio 


es and Size of Business Receipts— Continued 

sards 01 doiiarsj 






Kn"."^.."; 


rr.* 


•alea and 


Deprecla- 


Payroll 








buslnew receipts 


lleaa 


t^^L:'.\ *"">""• 


t""r:,?; 


BualnaM 
racalpla 


p™.'i. 


loia 




ID 


m 


(3) 






(•) 




(«) 


(10) 


Ill) 


112) 


Finance, Insurance, 

and Real Estate— Continued 

Real esuie 


508.279 

162,041 

30!62! 
15.195 

346 

} '0 

3.248 

'760 
677 

188 

} 

44.560 

i 

(•) 

30>51 

si 

i 

109 
27 
13 

8,568 

1 


iii 
ii 

93.114 

8,971 
8.97" 

24:296 
49.871 

217:637 
130.371 
40:06S 

102.427 

i 
if 

554.765 

'ii 

525.988 

ii 

427 

li 

ii 


ii 

31.695 

1:1 

40*782 
|-> 

269 

254 

390.382 

11 fi 

97:485 

^r 

314.943 

1.583 

,!:| 
39:551 

24.637 


406.632 

23:56; 
38.281 

II 

iri 

11.087 
5!! 

19.760 
34.667 

1 

3:l39 

174,348 

16.338 

1 

ii 

6:368 

i 

15.747 

i 

569 
236 


45< 
3.034 
3,99C 

i 

:•:! 

4.699 
288 

22e 

1.18f 
4.91c 
10:341 
9.398 

6,878 

i 

i32,eea 

"i 
i 

3.441 
1,971 

3:066 
1,069 


11 

ii 

112,522 
-12,070 

-1.755 

-i:76< 

-2,880 
-8.306 

-31,063 

li 

(•) 

1,731,680 
-78.490 

li 
ii 

95,999 

43.366 

-3:391 

-9,678 

i 

2.106 


344,452 

72.59"9 
58.44; 

86.468 

461 

73 

11.714 

6,302 
6.30: 

?:B3e 

i 
1 

i 20' 

(•) 

1 


ii 

152:791 

IB 
497 

1,721 
1,721 

il:JI! 

11,856 
4.365 

22,972 

2.546 

5:7e< 

("' 
1,910,590 

,i 
ii 

3,073 
«1,57S 

' '776 

i 

1,043 


6| 

201 
B 

28 6 
156 

1.9 

4S 

14 8 

11.3 
HI 

i 

250 


13! 

27 < 
27 2 

495 
3.3 

ii 
45 

15 2 

,r 
12.1 

i 
1 


16! 

35: 
254 

21.5 

24 3 
24 3 
512 

2.8 

6,2 

li:? 
j ^ = 

14.9 

'L 

376 

41 8 

367 
23 9 

n 




lloOO und« S10°000 


148 

180 
16 1 






5200000 under 5500.000 


168 






















Under $2,500, lolal 
No receipts reported 


34 8 


kooo under $10,000 :;::::::::;:::;::::::::::.:::;.::. 






24 9 












r, 














under 52 500 lotal 


16 5 








73 6 




27 9 




|:i 






Total ... 


n 

5,S 


liliT :::::;::::::::::::::::::::::::::::: :::::: 


M 


















lilfiS -EEEEEi:::: 


1 y 


under 52.500 total 




lioEfgr :;::ee:;;ee::::::: 


34 2 


$25,000 under $50,000 












$1,000,000 under $2,000,000 


H 







Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 





All ligures are 


eslimales bas 


d on samples- 


money amou 


Is are in Iho 


sands 01 doll 


'^1 














bosTne'sMS 




cost o( 


oeprecla. 


Payroll 


"H"' 




Coeftlc 




ation (per 




.u„ne„.?„p.. 


Number ol 


amount 


?:rs's.°: 


relilpt? 


Net 
prom 


loss 




(1) 


(2) 


(3) 


|4) 


(51 


(61 


(7) 


(81 


(9) 


(10) 


(11) 


(12) 


Finance, Insurance, 
and Real Estate— Continued 


























Real eslate-Conllnued 


























Olher real eslale 


























ToUl 


24,604 

'5'«2 
2,145 


668 540 


130 682 


15,464 


49,610 


213.731 


21,377 


228,725 


,, 


114 


89 


18.0 


HisSr' 


5.689 
8.37! 


:|: 


"i 




-2,397 
CI 

14:89S 


i:8oc 


B 


25: 
20 9 


25; 


25_6 




525:000 undel llaOOO 
$50,000 under $100,000 


l| 


136.003 


S,83 


i 


5:25< 


20:515 


'i 


23:746 


ii 


ii 


27 5 


C)"^ 


$200,00 under $500,000 
$50a000jnder^$l,600,0(X)^ 


j 373 


1,3,300 


CI 


1.075 


8,350 


13.162 


341 


,4,853 


35 9 


353 


30 5 


313 


I 


I 


I 


I 


I 


I 


I 


I 


I 


z 


I 


I 


Service* 


























Total 


2 943 592 


51,340,474 


9,490.964 


2.204.007 


7,624.237 


17,170.867 


2,261,669 


18,757,316 


0,6 


1.0 


0.9 


2.3 


Under $2,500, lolal 
$1 under $2,500 


:|i 


1,100,83_6 


104:236 


ill 


,1 


"-69:941 


650,739 
360:e9E 


642:375 
1,282,386 


w 


!; 


'i 


35 


5200:000 undel $500:000 


1;l 


4:2?7:?69 


1,037,812 
1,568,641 


389:967 


iii 

1,746,344 
1,051,264 


III 


240:27; 
,86,, 53 


3:52652' 


2; 


i 


22 


13 


tsioOaOOO undel tiaOOOOTO 


89 


1,130,826 


313,625 
33:688 


33.445 


'ii 

io:°22 


162 946 
"■573 


'1 


|| 


92 


,;•■ 


62 


1|? 
(■) 


Hotels and olher lodging places 


























Total 


79,515 


1,817,907 


334.768 


279,884 


227,108 


21,541 


42,079 


203,407 


42 


6.0 


8.0 


7.7 


"IfSi"" 


13'869 


121:371 


14:893 


27:572 


4,9?6 


-27,653 
-5,559 
-22,094 

-"17:883 


e:23! 


,i 


11 


il 


22 3 


i? 


S10o'oOo"CndLr^S20o'oOO 
5200,000 under 5500,000 


19,436 

'see 


ill? 

223,771 


49:481 


22:363 
14,066 


ii 


ii 


10,153 
'■1 


37,052 


26 6 


i 


To 


173 


52!000!000 unde! $5!oOo'oOO 


I 


46!465 
45649 


15:951 


Ii 


1 1:328 


-5:564 


CI ^^ 


Cl'"" 


i.F 


,r 


48 4 


229 

0' 


Molels, molor holels, and lounsl courts 


























Total 


42.186 


1.214,963 


195,343 


190.777 


165,870 


27,996 


21.786 


134,268 


5,8 


7.7 


9.7 


10.6 


Under 52,500, lolal 


5.010 


6.786 


n 


4,125 


326 


-16,766 


CI 


CI 


."' 


198 


CI 


276 


51° under'"$2'50o'""' 


e'409 


IMM 


'5*747 


3,612 


jf 


-"12:903 


,.833 
3.727 


7:321 


"ii? 


ii 


34 6 


2)9 


SSOOOO undel I^OaOOO 


1i 


250:?22 
168.334 
185.198 


i 


Jll 


3b:i93 
32,068 


13:155 


2:966 
956 


IMI? 


¥. 


29 3 


192 
3? 5 


20 2 


5 1 ™00°oV"u'!fdef KOTaOOO 
52,000,000 under 55,000,000 


n" 


22:?9e 


.... 


- 


6,610 
4,964 


-2,506 


C) _ 


]:j 


,r 


"- 




i": 


Oilier lodgrng places 




























37,329 




139,425 


89,107 


61.238 




20.293 


69,139 










S2\'oo"un'def^55°0°00 


ii 


,2,189 




B 


M 


-4:980 






1 


I53 


23 8 


ii 


550,000 unde! S100°000 
5100,000 under $200,000 


l!867 
475 


'II 


iP 


20:662 


'I 


9:34 1 
6,644 


|i 


ii? 


1 


154 
46 4 


28 6 


ii 


iilps. 


i:| 


ri 


1:1 


i-i 


'•-_ 


1:; 


z 


i: 


J: 


i^i 


i:i^ 


i^i 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 

|AII ligures are estimates based on samples-money amounis are in thousands ol dollars) 





1" 


Bualneaa 


.ri 


Deprecla- 


Payroll 


'(«» 


Net profit 






Su:!^ij'. 


Amount 


Ju^aTn'/we"; 


Bualn.53 


pro'm 


loaa 




(0 


13) 


13) 


|4| 


IS) 


(6) 


(7) 


(«) 


(9) 


MO) 


111) 


(13) 


Services— Continued 
Personal lervlces 

Under $2,500. total 

lESiEo 

Total 

under $2,500. lotal 


607,596 

ii 

1 

1.396 
2».»79 

6!9eo 

10.047 
4.202 

;i's 

i 

33.39a 

14.297 
13'662 

ii 

34.960 

lilt 
_ 935 


6.675.450 

236.324 

849.714 
472.996 

i 

1,111.762 

78.160 

lis 

'ci" 

12,468 

12.468 
16.586 

li 

iM:ii 

340.412 

P 


1.392.1M 

i 

207.888 

62.134 

'2*969 

29e.75« 

1,688 
1.688 

48.403 
61.329 
56.438 

4.352 
21.379 

'hi 

44.848 


336.357 

1 
1 

77.625 

i?:i 

59.926 

1.948 

ii 

i 

3.149 

B 

fi 


1.354.M7 
3.759 

46.038 
(•) 

(•) 
2.928 

I'sisei 

678.235 

1.775 

235791 
190.258 

(•) 


<.6«3,a20 

61.095 

eeios! 

358:049 

ii 

-3.49< 
-3.001 

16!235 

157.093 

-1.214 
'-1; 

III 

(•) 

-6010 

i 
.i 

76:340 

!•) 


505.567 

158.546 

!ii 

36!809 
16.672 

hi 

39.069 

II 
ill 

If 

192.352 

'929 


i,e3a.202 

451.041 
233!793 

52,535 

hi 

J:| 

104.947 

2.367 

i 

648.307 
28.299 

,si 

115^582 


1.5 

'27 

' 28 2 

182 

2.7 

52 
56 


10.6 

20 c 
13.8 

ii 

36 3 


"ill 

29 9 

i| 

13.6 

1 

30 9 
27 9 

63 

16 7 
355 


(•) " 

"ii 






$260006 unto $5o6:o65 :::::::::::::::::::;;::: 


" 










iSo^^lF^" ■:;■;;:;::: ■::::: 


i5.a 


Hi:, .: 

iill 


1i 






,SSir • ^^^^^::^^^^^^: 


(•) 

30 4 








(•) 


ls:l;iE :::-:::::;:::::::;::::- 


!■) 






Isir^^:-::---,;.:^- 




koOO under $lb.000 


27 5 




- 


$2 OM OM undl; $! Som 


- 






$10,000,000 or more 


- 



Business Returns/1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 



IAN ligures are 


estimates base 


d on samples- 


money amour 


IS are in thou 


sands ol doll 
















Number o( 


Business 
receipts 


cost 0( 
sales and 


Oeprecla- 


Payroll 


""'£"' 




CoaHlclent of var 


sllon (percent) 1 


Selected Induelry. size of 
business receipts 


r"ri',r[ 


Amount 


fr.*;.?; 


Business 


pfot'lt 


loss 




ID 


(2) 


(3) 


(4) 


IS) 


(6) 


(7) 


(8) 


(«) 


(101 


(11) 


(12) 




























Personal services-Continued 


























Barber shops 


99.005 

18.426 

iVi2e 


B29.226 

ii 


67.558 
846 

2,069 
8055 


18,107 

596 
5:262 


121.898 


414.249 

11.098 


94,231 

15,306 

20:654 


418.514 

12.688 


' '90 


9I 


5.3 
'92 


30.1 


Under S2.500. total 
$2,500 under $5,000 


'424 


lio^illL 

$200:000 und« $500:000 


19.559 
3,962 


130:699 


'jp 


,?;"« 


30,698 
47,466 


147.856 


19,530 


147.894 
!•) 


92 


219 


23 


'■'z 


|S?So3e?|S§So 
$lb.0o6.00o"or more ' ' 


": 


'■•: 


(•) 


'•>: 


'•>: 


" I 


I 


'•'^ 


I 


I 


z 


E 


Other personal services 


























Total 


173.788 

'°?:6i6 

14:217 


102.439 
102.431 


373.897 

14:714 


80.863 

6,499 


138.279 

1:1 


389,996 

39.902 

Hi? 


¥1 


4?:092 


7e 


ii 


92 


12.6 




16 5 






'SJefFir ,:::::::::::::::::::::::, 


ij? 


lltll. 

$200:000 undel $500:000 


10.246 


|:l| 

ioe:i72 


101,854 


11 


ii 


69: 164 


2:434 


75:44c 
24,125 


39' 


130 


160 
192 
183 
165 
26 1 


!:'"° 


$1 0°do oV mle? $2 WO MO 


'■' _ 


'■' _ 


'■' _ 


'■' _ 


'■' _ 


" = 


''•L 


'"' _ 


'"' _ 


''' _ 


'"' _ 


(•) ~ 














Business ..rvleos 




Total 


542.900 

243.145 
20.304 

81.989 

16:533 
5.430 


6,496.345 
242.544 
242.544 

ffiS 


18,973 
50:270 

262:793 


35,893 

32:252 

46,705 
33:569 


932,799 

96,195 
196:4<5 


1.985,921 
-25,845 

11 
520,769 


408,308 


2,177.561 

ii 

491:513 


25 
42 

13" 


11 


52 


4.7 


Under $2,500. total 

No receipts reported 


il 






$10,000 under $25,000 

$25,000 under $50,000 


lit 




20 6 


$600,000 under $1,000,000 


/ll 


232.848 
85,305 








28,425 


325 


"r 


15 7 


15 9 


i:|" 


rj 


iE£"~°'°°° :::■::■■:::■::;;::::::::: 


I 




























T 


23.438 


610,797 
ill 


293,438 

1,26l 


10,051 

' 1*076 


43,031 

ri ~ 


101,057 


3,133 


120.321 

1842 


20 1 


20 6 


13.2 




Under $2,500. total 

$!:Ȥ unde! $"mo :::::::::::::::.::::::::::::::::::: 






1 


II 


26:048 


1 


18*078 


14,113 


2,633 

i:6iB 

''246 


III 


ii 


1 


3° 5 


62 9 


;isSr lis :::;;::■;■::;:::::;:■;::■::;;::: 


(•) ~ 


■SiSEEo 

$10,000,000 or more 


f\ 


i^L 


'••_ 


Fi_ 


i:i_ 


"i 


P) 


i' 


n 


|:!_ 


i:i_ 


E 






























32,525 

32'371 


94:322 


191.496 

1:69? 

8,586 


29,944 

1,730 


221,185 

1 


2S9.137 
20,698 


73,013 
27,722 

iii 


269.501 


109 


r 


i 


25.6 


$5:0M undi; 5?b°m0 


;:P° 


iiill 


'ii 


¥ 


|:i 


|i 


57:146 
46,181 


t9:eo8 


12,973 


p:| 


J?l 


M 


297 


|ii_ 


,500.000 under 51.000.000 
,5.000.000 under $10,000,000 


'■' _ 


'■' _ 


'■' ^ 


'■'i 


'■': 


" = 


!•) 


'"' _ 


'■' _ 


- 


'■'l 


z 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 



Services— Continued 



$50,000 under $100,0 



SI. 000.000 under $2,000,000 
$2,000,000 under $5,000,000 
1 under $1 




354.891 
448,348 
584,022 
480.012 



15,796 
158.866 



587.06 

4,05: 

3,343 



Business Returns/1974 • Sole Proprietorships 



Table 1.3-Recelpts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts-Continued 




(All fiqures are 


eslimales base 




money amou ts are in thousands ol dollars) 














ES^.;l 


Business 


Cost of 




Payroll 


Net prolll 
Hess 


Net profit 


CoeHlclent ol var 


atlon (percent)' 


Selected Industry, size ol 
business receipts 


Number of 


Amount 


?usTn'^«.°i 


'i."cl:i'pt''s'' 


Net 
prom 


lo« 




iii 


(2) 


(3) 


(4) 


IS) 


(6) 


(71 


|8| 






111) 


(12) 


Services— Continued 




















































Automobile repair shops; Other automobile repair 


























T 


58.879 


2.186.413 


1.102,724 
2.820 


1,662 


455,423 


-2,705 


2.649 


351.690 


5,2 


7,5 


307 


20.8 


Under $2,500. lolal 






5:610 


7.240 
20.565 
70.054 


23:483 


3^081 


'2!e73 


-2*494 
14:338 


2.649 


,!i 


IP 


I75 


K 


'■r2:3 


fiiiSo 

$200,000 under $500,000 


1;| 


ii 


83.255 


11 


138834 
80.277 


iii 


'E 


ii 


ii 


i: 


le? 


l!| 


= P 


'■'i 


= 


'■•_ 


'■' _ 


'■' _ 


'■'- 


'■'_ 


'•'_ 


'•L 


'■'i 


'■'z 


E 






























all 


707,350 

17:765 
40.046 


183.664 

1.889 
1.886 
'3! 160 


i: 


102.589 

?103 
1.374 


"=r?i 


i:S 


4853 


180 


18C 


260 


16.7 


$1° undefls.'sor"" 
$5 oSS undi; l?o"So 


35 8 


$200,000 under $500,000 


^1 


71:530 
192.236 


17:948 

ii 


14.526 

13162 
4,666 


8.700 
19:i65 


10.031 

e:5ie 
7.545 


4.690 


9:866 


ii 


28 9 


¥1 


'r 


$2,000,000 under $5,000,000 


H 


l-l 


I 


n 


'■'i 


'■' = 


= 


i-i 


1'! 


r! 


1-1 


'■' _ 


Total 


228.883 


3 ISO 294 


1.303.061 


119.547 


385,261 


681.827 


171.906 


746 942 


26 


50 


46 


84 


Under $2,500. lolal 

No receipts reported 


83.806 


90.625 
90.625 


25.570 
25*547 


'li 


649 


-3:673 


iii 


27.276 

27.276 
38.409 


1 


11 


9] 


47 2 


il°iS;,Sso ■■■■ .^^ ■■■■■■:■::: ;;■;■ 


3:406 
890 


659.397 
648.243 

436:613 
240.577 


lis 


ii 


'i'fi 


11 


38.566 

3:35c 


227.266 
22:73; 


62 

28 2 


66 


iii 


if 


S5.000.000 under $10,000,000 


"e 


52,053 


fr 


'■'_ 


6,798 


:-r 


= 


= 


,;- 


_355 


30 6 


I 




























Total 


256.683 

1:1 


2.909.571 

114,541 


8:969 
19.230 


i'?i 

21:393 


2,867 


-184,920 

-TImos 


140.713 
24.294 


637.279 
29.467 


2,6 


46 


It. 


4,8 


Under $2,500. total 


163 


ilESlEo 

$100,000 under $200,000 
$200,000 under $500,000 


3:384 


465:53? 


8?:302 


34.777 


33:665 
79 488 

46:534 


65,998 
79:948 


11 


'11 

46,468 


i 


11: 


1 


20 9 


$500,000 under $1,000,000 , . 


1 


iil 


';'64_I 


?:656 


!| 


II 


5C 


II 


;y 


^ 


11 


134 


Producers, orchestras, and entertainers 


























T 


104.470 

i 


872.088 

iiale? 


103,091 


42,200 

9! 

1:871 


1.655 


16,043 


75.559 


301,195 

26065 


1? 


8 5 


no 


12.4 


IM^: 


30 7 

in 


ltoi?OOo''CSder^$20o!oOO 


'1 


l|| 


13,900 


7.351 

2:254 
1.223 


J:JIf 


ii 


'1 


ii 


1? 


ii 


189 


712 

i:i 


$2:000:000 undel llooaooo 


n'' 


'j'p 


7999 


1.074 


P 


13.622 

13648 


!•! '^ 


11:32? 


n"' 


n" 


';;" 


'■' _ 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 

[All ligures are estimates based on samples— money amounts are in thousands ot dollars] 



Services— Continued 



$25,000 under $50,000 . 
$50,000 und«c $100,000 


lis 


u^r$» 



Under $2,500. lolal 

$1 under $2,500 
$2,500 under $5,000 



SSriS 


$500,000 under S 


lEio 



$2,500 under $5,000 , , 
$5,000 under $10,000 

$25!000 under $50^000 
$50,000 under $100,000 
$100,000 under $200.00 
$200,000 under $500.00 

$500,000 under $1,000.1 
$1,000,000 under $2.00< 

$5!000!000 under $l6.0( 

Total 

Under 52.500. lolal 

$1 under $2,500 
$2,500 under $5,000 
$5,000 under $10,000 

$10,000 under $25,000 
$25,000 under $50,000 
$50,000 under $100,000 
$100,000 under $200.00 
$200,000 under $500.00 

$1,000,000 under $2.00( 

$5!000!000 under $l6,0< 
$10,000,000 or more 

Footnotes at end of ta 



1,015,513 
2,215,728 
B.202.533 
».512.a97 
1,173,S02 



-55,885 
113,172 
-20.826 



258,U3 
75,87< 



1SS.92t 

5,508 



597,378 
l!492!035 



136.066 
80,761 

12.509 



260527 
388.072 
190558 



249.920 
389J83 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 





All figures are 


eslimales bas( 




nls are in Iho 


sands of doll 


rsl 
















receipts 


coat of 


Deprecla- 


Payroll 


Net prom 


Net prom 


Coeniclent of va 


nation (p.rc.nt)' 


^"bIi»"neM''reMlpir °' 


r:r;.?; 


Amount 


?:ri.°; 


Builn... 


p?om 


loss 




ID 


12) 


(3) 


(4) 


(S| 


(«) 


17) 


(6) 


(9) 


(10) 


(11) 


1121 


Services— Continued 


























Total '^""' """"' 


153 795 


















33 






JiME^Eo^ 


14;47t 


Mi 




ri 


l.lll 


-1:245 


17.701 
13:73f 


13.11 


2?I 


'92 


11 


263 


lioSo und« I?oo'o00 


II 


l:lli 

69B.033 


8.830 

1 


1 


ill 
54:665 


|:|l 


5:46; 


291.58 


66 


69 
122 


\ 


1;?*' 


iisilEo 


n" 


60.175 
40.14S 


fi 


,p 


'P 


fr 


8S 


20,74 


,r 


r'r 


,r 


E 


Educational servlcoa 


























Total 


1 16 289 








56,698 

828 

828 
987 


143 771 


52.091 


179 44 








13 


Under $2,500, tolal 


72:539 


74.268 
86:786 


'slooe 


10*343 


-i:9?2 

34:264 


33,36 


i 


108 


126 


s; 


iifiISs 


? 


is 


7.800 


7196 


Hi 

,?.083 




'■1 


33,02 


45' 


45 1 


37- 


"': 


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


'■•I 


" = 


'•'I 


1 


'•'I 


'••: 


'•'E 


I 


I 


I 


(•) " 


I 


Engineering and architectural services 




























30.937 
25^738 


28,258 
28,258 


1.984 




356,917 

1.160 


-10.337 
-8.439 
-1.898 


15^14^ 


546.126 

i?:yl 




6.8 


ii 


23 5 


No'rece.pls reported ..-'.-.'-'.'-'.'-'.'.'.'.'.'-'.'.'.'.'.'.'.'.".'.'.".'.'.'.'.'.'. 


4.876 
936 


'5? 










iSEIlEo 

5100.000 under $200.000 


siiei 

4.101 

'aol 


BB 


i 


i 


II 


125:788 

'67548 
47,326 


i:| 


109:80; 

68,882 


i 


16 7 


il 


.;)" 


^'^L-'^Z.rSA 


'26 


'i:i3? 


,7.697 


'■337 


?5:i6e 


'illt 


^26 


20,976 
4,203 


24 9 


lit 


ir. 


I 


¥,s°ooZo":r:.oVr''°°°° 


'•'_ 


'■'_ 


'■'_ 


'■'_ 


'■'_ 


'■'_ 


•■'_ 


'■'_ 


"_ 


'■'_ 


'•'_ 


z 


Accounting, .udlllng. ..Kl l>ool<l<«iplng «r,lc. 


























Total 


147.227 


1.48),960 


62,024 


54.499 


259.191 


698.109 


126.409 


722.44, 


33 


5.2 


49 


149 


jfS'sVior"' 

52.500 under 55,000 


467 
23!096 


ii 


408 


ii 


1.^] 


las"! 


21674 


45:60< 


49 
30 2 

88 


56 


96 


tO 


510,000 under 525.000 




11 


iF 


12:352 


89:i84 


155.949 


'1 


196:085 
145,016 


\l'o 


n5 


;?; 


1-1 




'■' _ 




''' _ 


'"' _ 


E 


(•) 


"e 


'■'i 


'•'_ 


'•'_ 


'•'_ 


'■': 


'■': 




|1,000,000 under 5|000,000 


: 


Ccrlilied public accounlanis 






































274.824 

1 












'.'" 


lie 


2:073 


7.160 


!•) ^ 


''667 


''' _ 


!:| 


2,66"? 
7,250 


120 


,4_8 


"i 


iioiLlL 


129 


155:186 


!■! 


2.273 
3520 


3?:992 
40.362 


1 


l;| 


92809 


188 


iii 


Iso 


n- 


IIIIIIEo 


z 


E 


E 


z 


"e 


"e 


''' = 


''' = 


''': 


''': 


'•' _ 





Business Returns/1974 • Sole Proprietorships 



Table 1.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 

[All figures are estimates based on samples— money amounts are m ihousanjs o' Joiiars] 



S«lectsd Industry, size < 




$1,000,000 under $2,000,000 
$5,000^000 under $10,000,000 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries 






(All figures are esl.males based 




are in thousands ol dollars] 












,„du..ry 


-Numb., 0, 


^."S".* 


•- 


"ff- 


Net prolll 
(tesstoss, 


businesses 


Business 
receipts 


Payroll 


Deprecla- 


,K 






Un 


«. State... 






13 States, total 




10,865,386 
3.363.447 


328,169.438 
66.863.361 


30.722.399 
27.391.496 


7.470.131 
7,440,305 


38.980.898 


4.563.494 


159.328,956 
28.386.446 


2.025.276 


3.204.479 


26,179,215 


1 d t 1 


24,108,323 




2,436,305 


Field crop 

Animal specially 
Cnhei 


'■|| 


26!040!357 


■ 61:591 
118,286 


3:490:32! 


jii 

1 135:87? 


'580:™ 


26,246,605 
'219:06; 


II 


'191:59s 

1,399,677 

49,707 


-67,842 


Olher agricullural services, Iwesliy. and lisfiing 


iB 


s 


193:04f 


41,703 


-70,643 
443:425 


34.074 
46.156 
34.219 


1,085,823 


i'i 


27,556 

66:3n 


-39.403 




56.862 


2,969.934 

2,446,724 


160,761 


173,652 


366.680 

281,372 


33.372 

29,544 


1.829.233 

1,569,457 


llfZ 


S:S 


218,80* 


old^j.e.,ac,:o„ ■:■:::■■:■:::::::::::::::::::" 


'll-W, 




:ii;i 


32.741.636 


5.839.043 


1,031,640 

42:976 


4.560.570 

1,101,559 

463:i53 


494.648 

93,021 


i:i52:i5i 


3.446.824 

1,164,664 

295:8ee 


Jl]:| 


2,573,436 


SpeciauS'^comrac w?s """'"""^ 
Plumbing, healing, and air condilioning 
Painling. paper hanging, and decorating 


'ii 


Masin'r?' "lo'ne»ork, lile selling, and plaslering 
Carpenlering and flooring 


200:865 
159,130 


2!478'682 


ME 


jll 


II 


31.807 
39,944 


i;i|| 


|:|? 


199:522 


ii 


Coniraclors nol allocable 


50,511 


1,267,073 


168,973 


49,192 


226,927 


28.809 


793,726 


99.057 


30.581 


132.306 


Manulaclurlno 


212.821 


9.116.127 


1.676.312 


428.518 


1.137.973 


124.160 




1.028.303 


225,558 


696,149 




41>10 


i:ii 




187,932 
62:009 


isli 


III 


786,249 


141,271 


64.695 
76,980 


105 692 




ss 


'"^'t^Z'^' rTT'"""' '""""■ "'■ 


49,846 
23^84 


10.250.673 


1,225,841 

94,541 

'I'll 


1,017.687 


1.340.554 

''ii 


202.725 

145:112 


5.720.615 
250:260 


709.280 


466:395 
29,776 
27.809 


781 572 


Trucking and warehousing 
Olher iransponalion 


72,923 


Wh 1 sal ad etall Itade 


2.198.082 

12:355 


142,254.896 

2,172:566 


9.512.606 

1,346,105 

ill 

62o:o7e 


ill 
48,353 


fit 

1,661:448 


1.275.507 

11 


84.047.571 

4:016:612 

2,604,613 


5.768,753 

848,647 
63,764 


t.034.045 
llMsl 


6.080,33a 


Olher machinery, equipmeni, and supplies 
Farm producl raw malerials 


1,900,702 

Js:?! 

1,22?:002 


Helail irade 
Building malerials, hardware, garden supply, 
and mobile home dealers 
Building malerials and supply slores 


";i96 


106,499,496 

liiMse 


8,075,563 
ill 


1,413,865 

iMog 


6,884,339 
406,156 


1,039,584 

31,287 

10:i72 
12,805 


2.829,187 


243,034 


II 


4.062.044 

'i 


General merchandise slores 


184,37? 


20:652:235 
17,239,779 
3412,456 


'BM 


32,862 
48,995 


24?:09? 


18,483 


'i'iri 
2:497:496 


64,680 

S3 


'II 


56e:i56 
406,238 
161.916 


Aulomolive dealers and service slalions 


^12:689 
32,664 


35,739,360 
3:617:380 


''11 


17:483 


2,000,874 
1,614:926 


22:907 


21,008,973 
1,980,105 


'ii 

867,886 


'1 


960:05? 


Apparel and accessory slores 

^?:;?ng^'=pfa"es 

Drug slores and propnelary slores 


18^519 


3762:329 


'11 


II 


312,098 
296:246 


"9:790 


2,408,460 


148:366 


'i 


II 


Sponmg goods ani) bicycle shops 
Dired selling organizalions 


11: 

237;053 


1:132:259 

e:5?7:oo2 


lili 


1 


79:000 


ie:396 

16,601 
257:015 
146,486 


1,960,005 

11 


19:940 
406,546 


22:805 
118,908 


1 

158:688 


Wholesale and rela.l irade nol allocable 


61,688 


1,995,818 


90,936 


42,582 


201,304 


34,570 


1,202.168 


60,524 


17,768 


117.592 


Finance Insurance and real estate 


738.029 


11.660.480 


629.108 


496.883 


3.574.400 


458.020 


7.371.496 


417.114 


324.806 


2.194.579 


Olher" I'na^ce™ ly r , 


203,'294 


752:684 


306:964 


4^ 


,,5i;i 


2B 


614,001 
2,370:8O2 


27,868 


5! 


'ills 

958.228 


Operalors and lessors ol buildings 
Olher real eslale " ' 


507,883 
25,317 
44 560 

404,836 


6,808,864 
102 427 


M 


166:406 


'||i 


263894 


4,386,693 


'33:227 
2,083 
85,041 


???:S 

17,765 





Business Returns/ 1974 • Sole Proprietorships 
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued 



I "•>""' I "'E'" I y.',-! 



Hotels and olfief lodging 
Other lodging 




607.120 
28,730 
53,669 
33,268 

218,660 
99,005 

173,788 

542,026 



5,672,953 
472,996 
1,109.304 



3,556153 
5,355,322 



2,037,483 
6,079,61 



1,346,780 
2,256,926 



1,906,448 

1 ,285!029 

10,521,555 
5,201,893 
3,010,997 
2,308,665 



33,570 
825,354 



36,028 
120,058 

53,772 
406,91< 



23,572 
20.469 



428.467 
73.630 
158.040 



221.636 
114,602 



Business Returns/1974 • Sole Proprietorships 



Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued 



[AN ligures are es 


males based 


on samples-money amounts 


are in thous 
















Number ol 


SS 


Payroll 


"•rn"' 


Net profit 


Number ol 


re^lp"' 


I .„,.. 


1 °'?;'n"- 


!t.v;o°z 




CalKornIs 


Florida 


All 1 d 1 l« 
























95S.2S2 




3.961.627 


847,479 


4,534,367 




9.495.369 


1,104.194 


319,894 




A 1 1 f llhl 




P.j/^e nul, ana vegelable ":' 


' 9:859 


l!033!08( 


459,983 
27:?U 


69:63< 


-17:?95 


53.099 
16:03' 

Mas 


646.480 
'32:409 


87.219 
14:631 


24,232 

31,442 
17.633 
3.377 


-45.736 

-7:168 
-4.274 


Landscape and'hor1.cultural services 

Other agricultural services, loresliy. and Irshing 


]lfd 


29984' 


7,953 


9,157 


-22,084 
88,428 
54.163 


1.653 
3.526 
4.509 


32.96; 

iee:706 


6.847 


1.690 
12:252 


ii:e28 

25.877 


Mining 




81028 




4 142 








1') 


141B 




§;ir^?^~ :■::::;:::;::::::::::;:::::::::::::::::;:::::::::: 


':287 


1:^54 




'if. 








|:! 


1,389 




Construction 






















General contractors and operative builders 
Special trade contractors 

Painting, paper hanging, and decorating 


to:063 


'iii 


67:042 




1£ 


1:1 


ii 


76.124 
154.293 
20.119 
26,336 


12.34! 

1:?i 


53.241 

'1! 


Eleclncal work 


B 


557:929 


118:856 


18:°7! 


i!?i 


2.454 


149:335 


44:569 


i:89C 


i 


Conl-aclors nol allocable 


t,569 


124,969 


(■) 


2.831 


8.355 


3,657 


62,866 


CI 


1,442 


11,670 




33 153 














38 136 


10 574 




SS^Sl'"'"'" 


.1 


205,349 


iii 


22:867 


20,182 




182718 


il 


'5*821 


21*835 


^TX'n,',^' ,'°^«s"'""°"', ,""""': .'°,'.' 


30 631 






79 036 


143 596 


12 766 


370 282 


55 064 




32 474 


^^ip'-^^hoSg------ 


'IB 


84°: 102 


li 


li 


'18576 


Ir 




§p 


33!306 


n 




252.383 


15 609 958 


1,302,663 


196.790 


1,068.532 


83.834 


4,454,224 


294.479 


64.558 


354,623 


Wholesale trade 


's'oso 


196:086 

34o'356 
875.792 


148,373 

Si 


27.797 
1.989 


297,038 


'1*772 


961.047 
91*208 


39,253 
15*029 


12,733 
'2*606 


115,369 
t2'889 




217,070 


12,316,449 


1,149,589 
ill 


158.213 

2:655 
3,955 


766,518 


'l'946 


3.349,036 


248,010 
14,342 


'2*375 




l#f,rf:::™„™....„ 


'L 


Food stores 
Olhef7ood°s1ores 


2,189 
11 


•i;Il 


1:1? 


'Ilii 


69:700 
38,122 


V205 


il:'" 


fil 


1494 


'5:724 


8S"XtSwe?ers 


til 


11 


'ii?? 


29,680 
19'o03 


244,046 

209:031 
29:469 


8.745 

6:404 
655 


1,281,521 


78,556 
59:626 


8,373 

?:i 


84,777 

9.846 
63.858 


?S,Se%^^S°,:ir„S^^ stores 
Ealing places 


9,516 


ill 


75:289 

|:| 


1 


42.526 
66.316 


11 


ill 


ll:027 


772 


1.467 
1 4:902 


gEHzHr"^^^''"'' 


diVo 


11 

242,516 


II 


11 


ii:66i 


'2*915 
'1*388 


iS 


30,037 


'hi 


Ii 


Wholesale and retail trade nol allocable 


1,151 


72.313 


n 


CI 


2,976 


5,582 


144,141 


7,216 


3,106 


29.585 


Finance InBuranee and real estate 






















Finance 


^B 




2:846 
j;'406 


,:i 


,ii:S 


'.ii 








8,671 


Insurance agenls. brokers, and service 


51,137 


Real estate 
?eSs"oth« ISIn^buifdinos"""'' 


4| 


iM 


Hz 


60.446 
33:569 


1 


1 


11 

8,103 


5356 


31,479 
17,044 


133.821 

'^l:e?i 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued 



jAll figures are esiimaies based 


on samples- money amounts 


are in Ihousa 


nds 0. dollars] 












Induslry 


?uTn«,e°^ 


receipts 


...,., 


Deprecla- 


S=l 


?u,7n"ie°I 


rs- 


Payroll 


Hon 


(less loss! 




calltomia 


Florida 




«1 269 
















,23 553 


645 993 


Hotels and olfier lodging places 

Motels, moloi hotels and lounsl courts 

Other lodgrng places 


11 


iili 




6:951 


-4.853 


"ei 


99:908 




29.332 


-6.496 
-4.009 


Personal services 




834.6&1 

11 


204.170 
44.107 


45.373 
14.690 
11.868 

7:?6e 


142.019 
30:976 


19.846 

'6'!o3 
3.270 


237.003 
33.067 

'Hi 


59.581 


10,735 

1 


56.929 


Other laundry, cleaning, and garmenl services 

Photographic studios, portrait 


i!-i 


Business services 


30.350 


'11 


11 


1 


lil 


26.206 
1.306 

ITS 


^ 


i;'507 


1 




^™1?rtl buildings ::::::;::::: ::::;::;;::::;::::::: 


27:072 








■1 


S94.264 
719.656 
«9:03t 
260.625 


IS 


1 


39:?75 


2:9?5 


!i;ii 


32:399 

27970 


'4'308 


16:084 




i 


11 


1 


18.770 

'El 


11 


5:859 


136.529 
98:284 


iVoeo 


6.380 

'Ii 




other amusenient and recreation services 


-13:190 




1 


2.350.538 
t 085.943 


11 


22:686 


si 


3:234 


ii 


ill 


e:i7o 
8.139 

4.243 


'Ii 


|2^5^S™ces^^^^^^^_^^ ^_^^ 


iiS 


630.248 
94.570 
153.865 


ill 


14.269 


12:344 

35.004 


2:^9 


178.795 
16.299 


27.269 
34.716 


5.609 
2289 


38:760 


*'S;iS%r'?cco^u"n^la'S?""'""' '="""= 
Other services 


33:258 


"tSI 


53.262 

ilse 


7.24?, 
1.404 
5.845 


89.822 


7.474 


62.324 


8.703 


2.027 


28.101 
8.393 


N..U,. ol bu.lh.M no. allocbl. 


3.406 


37.741 


(•) 


1.332 


3.956 


2.442 


I6.48t 


'■' 


541 


6.432 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries- 

[All ligures are estimates based on samples— money amounls are in thousands of dollarsi 



n Business T 



I Net I 
Jlless 



I I Business I pa„oll I 0«P'«">- I 



Other agncultural < 




213,723 
159.6S9 
5S,208 



73,924 
159,35 



238.835 

37,580 



27,685 
193,967 



819,373 
753.235 
75.548 



1.435,570 

608,394 
818.904 
156.536 



191,261 
377,835 



Business Returns/ 1974 • Sole Proprietorships 



-Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries- 

[All figures are eslimales based on samples— money amounts are tn thousands ot dollars] 




I I Business I 



323.036 
167.521 
99.842 
55.673 



ir of I Business | 
sses receipts 



392.540 
98:368 



25574 
24.998 

5,749 



Business Returns/1974 • Sole Proprietorships 



Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued 

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



,n.„„^ 


tX:L°i 


1 Business 


I-- 


ixr- 


Hess lossi 


K^li 


1 'it^ 


1 Payroll 


Dep,„la. 


|,w 




Indiana 


Michigan 


All Industries 


322,724 


8,977.796 


666,105 


454,350 


1 375 132 


346,005 


11,518,683 


1,196,510 


500,626 


1,626,140 


All nonfarm Industries 
























143,454 


2,753,090 




295 731 




90,563 


1,689,902 




217 335 


174.051 




140.302 

4i!sei 

2.867 




138 


^f 


"1? 


fz 


'III 


'|:| 


211.710 








FruitMree nut. and .egetaBle 


19038 


Animal specialty 

Other 


-]i?d 




?r 




. "'' 


;:;- 


■H 


p 




cl 










Other agricultural services, lorestry, and lishing ' 


C) 


Mining 


928 










1 197 




... 






oltelintng""^™" 


n'" 






_ 748 




,,-3 




l-l 




























Gill d t b Id 


3!006 
2.292 


414I961 


39.728 
87.59! 
34,822 




i8>e! 

4.937 


1:801 


679: 16: 

3i:eo7 
















Painting, paper hanging, and decorating 


12:564 


Electrical work 

Masonry, stonework. Iile setting, and plastenng 

Carpentering and llooring 

Miscellaneous special trade contractors 


4:070 


43.310 
127:840 


23*203 


'io 


21:32? 


6:384 


BB 


48,860 


14:097 


i 


Contractors nol allocable 


..767 


47.452 


CI 


(■) 


12.870 


2.974 


94,456 


11.820 


6.562 


16.544 




f 


143.465 


n 


f 


T 


7,926 


372,860 

118:i6S 
155:02( 


72.340 


4:56C 


59,653 


Lumber and wood products e.cepi turniture 


Printing, publishing, and allied industnes 


13.037 


Other manulacluring industries 


18.909 


Transportation. <:ommunlcalion, electric, gas. 












11256 


281960 


30 122 




28 112 








26,275 






i:289 


'Eiii 


'h 


36*789 








Other l?ansponalion _ ' ^ ^ 


3.283 
























Groceries and related products 


6.633 
' '782 


1.003.198 
149I025 


33.510 


9.493 

'l'l26 


66.096 
CI 


13.179 
2.222 


1,161.800 


65.797 

1: 


15,570 


?l;ti 


Other ';hoiesaie trade :.;::.::::::::::::::;.::::::: : 




Retail trade 

Building matenals. hardware, garden supply. 




2.403.442 


172.934 


32.769 
1.531 


155.074 


62.591 

l:oi7 


4,414,254 
78:728 


350.564 
'3*261 


61,267 

'1*912 


269.134 


Building materials and supply stores 


,'0*528 


General merchandise stores 

Grocery stores 
Other lood stores 


1^966 


sepBO 


2i:i82 


P 


11:918 


"28 


?53:79? 


15:978 


?'?i? 


'M 


Automotive dealers and service stations 
New and used car dealers 


3.246 


?56:9?4 


36'o84 


'2'887 


40.881 
4.526 
1.408 

29.647 


875 
5.963 
1.737 


'iii 


89.999 

iiZ 

12.492 


1,488 
BI54 


'^650 


Dnnk?ng''pla'ies 

Drug stores and proprietary slores 


P 


e5!666 


24030 


ill 


7:663 


i 


BE 


36:721 


841 


31961 
12.060 


Used merchandise stores 
Sportmg^goods^and bicy<:le shops 

Other retail trade 


i 


28012 


r! 


'■'467 


IB 


15*897 


47562 


31 090 


'1*564 


33 126 


Wholesale and retail trade nol allocable 


5.531 


152.368 


l-l 


928 


15,576 


1,894 


71,466 


Cl 


812 


4 773 


Finance Insurance and real estate 


16.045 


223,837 


17.496 


5,069 


85.087 


24,524 


342.530 


19 757 


15611 


108 795 


Finance 
Security, commodity brokers, and services 


7.473 


128*719 


13'585 




45*824 


'5*619 


J;l36 


'9*290 


'2222 


"'' 


Heal estate 
Operators and lessors ol buildings 

Other real estate 


345 


847 


'1*929 


'l'665 


29:77° 
9406 


17,584 

15,239 
^ 439 


'Si 


'■' _ 


F 


59318 



Business Returns/ 1974 • Sole Proprietorships 



-Receipts, Payroll, Depreciation, 

|AII figures are eslirr 



Net Profit for Selected States and Selected Industries- 

ised on samples-money amounts are in Ihousands 0) dollafs] 



I "'>"■" I "Tn"' I 



i -r-"- 




34,534 

33,960 
32,965 



42,793 
37.359 



Footnoleatendoftable 



Business Returns/1974 • Sole Proprietorships 



Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued 



IAN ligures are es, males based 


on samples-money amounts 


are in Ihousa 


nds 01 Oollarsl 














?:re';se°: 


ss- 


Payroll 


•■="■ 




^uCe'^e": 


Business 
receipt. 


..„.. 


Depre^cla. 


« 




Missouri 


New Jersey 


All Industrie, 


361,615 
199,977 


9,124,265 
6,198,811 


602,629 
95,055 


162,393 
326,835 


1,051,800 


7Z 


7,135,676 
189,323 


733,218 
26,750 


200,369 
20.022 


1.322,162 


^", ""," 






-39,896 


F.elO crop 

Ffu,., tree nul, and vegetable 


'6073? 


mTs 


37727 
i5'731 


?35:i?4 

ljo'507 


111,614 

-Seal 


Voll 


59:88f 

30:331 


'2*473 


'S2 


-48,921 
-42,542 


Animal specialty 


's'ltg 


'7359 


!•! 


'a'ass 


-8.642 


'i*671 


I'l 


1') 


'1*693 


-3I157 


Animal sen/ices, except vetennary 

Omer agricultural sen/ices, lorestry, and fishing 


'i'ei? 


37,070 


n 


'i'726 


'j',5j 


1,469 
3,063 


i7. 


O 


4060 


-5,082 
11,956 
2,151 


MInlna 


2,064 


16 432 


_ 


1.557 


3,118 


473 


9,774 


,.| 


644 


-573 


8l'neT^mrV"°" 




,M3_2 


I 


1,557 




,r 


,V" 


n " 


1-,"' 




C 1 Clio 


28.794 

3:405 


434!66£ 


if 


11,519 


II 


'II 


203,296 


'if 


6,589 


124,713 


Painting, paper hanging, and decorating 


16,394 

li 


Electrical work 

Masonry, stonework. We selling, and plastenng 

Carpentering and tlooring 


I'i 


214!544 


26757 


%il 


14'925 


52M 


72*661 


35*948 


'1*395 


li 


Contraclors nol allocable 


r) 





- 


- 


D 


!■) 


n 


ri 


i-i 


!•) 




















9,734 


35,018 


Printing, publishing, and allied industries 


,;-■ 


72,423 


^8.003 


,?,- 


"" 


';'545 


6V444 


i3*5,8 






Other manulacluiing induslries 


%7e 


86'l35 


IS 102 


'2902 


'7*590 


'3*018 


129*4,2 


37*336 


'3*486 


18*353 


Local and inlerurban passenger transit 
T^ruckirig and warehousing 


;?r 


291,285 


29,737 


21,308 


34,668 


n" 


197,902 


25.965 


1*4*285 


;|" 


Wholesale and retail trade 


60.350 


3,392,820 


211,124 


40,741 


253,693 


49,944 


3.356.983 


223,120 


40,092 


308,510 


Wholesale trade 
Farm machinery and equipment 


1,208 


242'2S7 


'1*941 


3,797 


38:799 


'6*587 


^p 


'f' 


8,180 


95,495 
IP 


Retail trade 
Building malenals, hardware, garden supply, 

Helail nurseries, garden supply stores, and mobile home dealers 


r 


182,405 


15,998 


"p2 


'::.::: 


9 


2.569.294 


1:1 


3V195 


204,337 


Olhef7ood°s"res 


2782 


lllfu 


iv" 


2:230 


20*648 


M 


HLi 


P 


h 


;fe? 


Gasoline service stations 


'■32? 


125!888 


1li 

45636 


8,198 
1,149 


^5:593 
7,646 


5,599 


747*333 


33*792 


'5*026 


i'* 


Eating places 
Drinking places 
Drug stores and proprietary stores 


6!e47 
3,271 


ifli 


§r 


If 


'8*179 


IE 


294:587 


7:481 


ip 


12:604 


Used merchandise stores 
Direct selling organizations 


t4'379 


35^925 


L 


'L 


l;L 


''Li 


7089 


: 


'■*531 


'l'o97 




D 


n 


n 


n 


ri 


.436 


74,578 





!■) . 


8,678 


Finance Insurance and real estate 


22,525 


291 214 


14,522 


14 406 


107,697 


18,981 


428,075 


21,124 


11,107 


130,701 


2Er5:r':~'" 


6,254 


1-1 




'•L3 


ii54 


,,- 


124,064 


i 




51*485 


Real estate 
Operators and lessors 01 buildings 
Lessors other than buildings 


iF 


15527 


l-f" 


12.169 
2!526 


-"i 


12914 


206 082 


L 


5049 


n 



Business Returns/ 1974 • Sole Proprietorships 
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued 



MS« I ^elelptV I '■""<"' 



ptom Number ol I Business I p,^,^,, I Deprecia- I Nel prolll 




45,232 

CI 

42.548 

309.050 



37.751 
14.483 
12.802 



20.489 

5!734 



2,315 
2,268 



35,249 

68,887 
27,877 
144,051 

309,929 



50,242 
47,966 

42.254 



27.195 
22.419 

25.497 



29.013 
3U26 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued 



[All ligures are es 


males based 


on samples-m 




are m thousands o( dollars) 














bualnesaes 


Bu,lnr.c 
recipl. 


Payroll 


Deprecla. 


K 


7=;;^ 


Bu.ln... 
receipt. 


•- 


Oeprecla- 


lieu loMl 




New York 


Ohio 






15 801424 


1 373 136 






473 618 


13 670 719 


1 294 329 


526 051 


2 168 764 




514.264 


15.015.703 


1 306 432 






345.311 


11.636.807 


1 237 971 


393.639 


1.861.250 
























fIu'i? iree" nul, and vegetable 


1 


1 


3"" 

's'oes 


"1 


-2;99( 


11 




i 


1 


1 


Olhef agricultural services, lorestry, and listiing 


lis; 


Si 


'e'ggs 


iS 


14:96i 


?i 


iom'I 


lo'542 


li 


25:ol9 


Mining 


1 521 


46,391 


2 903 


4 676 


716 




63 096 


16.146 


S738 


13 333 




1,300 




n'" 


rr 


-ir 


'ssS 


50,481 


^'233 


;:^;i 




8!hirm^""""'°" ,:::;;:;::::::::::::::::;::::::::::::::::::::::;:::: 


9:272 
























General contractors and operative builders 
Special trade contractors 

Painting, paper tianging, and decorating 


4S 


11 


40,396 


i 


'1 


36:57: 


?ii 


1|| 


4H? 


'i'i 

18:969 


Electrical worl> 


1 


11! 


S082 
42!26t 


IS! 


II 


10:40; 


I24:'5t 
108.83! 


11^ 
14,241 
45,229 


2! 


IS 

46.849 


Contractors not allocabte 


2,384 


29,539 


- 


!•) 


8.732 


3,553 


79.945 


(•) 


2,611 


16.751 




















10 710 




Lumber and «ood roducts e«ce t lutniture 


27.S0S 


3^10° 


42'397 


E 


17,407 
III?. 


3,157 
16.323 


58:80! 
468.064 


13'527 
28,949 

48.900 


4,069 




Printing, publishing, and allied industries 


IH 


Transportation, communtca.ton. .tectc, ,... 


43.739 


L 1 d 1 b 




104,476 
362,e4( 


^;'23i 


9,997 

34,865 


41,324 








Si 12 




Trucking and warehousing 


"oe! 


C tit d t 


i,eoe 


17,242 


l-l 


1,271 


3,814 


1.426 


10,500 





!•) 


3 596 


Wh 1 ale a d tall I d 






369 978 


















28,813 

JtlsTt 
2,279 


2,000,097 

48J:254 
1,216'871 

170,738 


39!276 
306,249 


30§l 
9.034 

2,592 


30:988 
152*374 

12,389 


i-r 

vioe 

10,203 


9i:724 
1^2111 

206,814 


63,018 
5,948 

7:104 

,i:i 

12,214 


































Building materials, hardware, garden supply, 
rJd^iriat^Srfndn^pl, stores 




General merchandise stores 

Grocery slores 
Other lood slores 


,l:| 


106,129 
1,205,284 


ii 


5:086 


iiii 


11 


928:593 
743,294 


30,580 


2,463 


1 


'TTZtTJtl^r''''''"' 


'i^l 


'■\tlill 


^mI? 


'"fol 


nr3i 


12,478 


'■'IIZ 


'!:?« 


"267 


'1 


Gasoline sen/ice stations 


5,145 
1,484 


'ItiV, 


41,405 


6,389 


"6:447 


,0,083 


'Wolll 


7,^592 


9,746 


Furniture and home lurnishings stores 

Eating places 

Drinking places 

Drug stores and proprietary stores 


4,554 


136,747 


24:283 


ill 


2l:?| 


ill 


186:926 


23:4™ 
118,561 


1,306 

4i 


1 


Sporting goods and bicycle shops 


3,239 


339,966 


l-i"" 


3,260 


8,359 
3,975 

30:949 

70,867 


'B 


l'e'478 
34?:64? 


15'855 


5 72? 


'2175 

11 :692 
26,876 




2,619 


64,452 


4,713 


669 


7,410 




126,783 


l-l 


659 


17,323 


Finance Insurance and real estate 


36.632 


613 471 


55 603 


20,926 


154 471 


35.344 


554.646 


37 639 


18 256 


175 102 


Other' finance 
Insurance agents, brokers and service 




58:5" 


;:267 


5,846 


,g 


654 


9548 
278,352 


59 


3:547 


,'.'" 


Heal estate 

Real estate agents, brokers, and managers 
Other real estate 


2 160 


316.360 


18,818 


'l'o66 


19,885 


24,787 


■SSj 


2668 


11 


1 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued 




TsfT 



5W.299 

2,995 



79,863 

?e,25a 



133,799 

5,783 



ir of Business Payroll Deprecla- 



53.936 
18.544 
35,392 



329,406 
68!304 



Business Returns/ 1974 • Sole Proprietorships 
Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued 



Tii I '"'">« I 



Agriculture, forestry, 



Landscape and horticultural ! 



Other agricultural s 



439,626 
366,247 




15,$61,9SS 
14,888.873 



8,467,950 

2.305,358 



1,458,556 
138.970 

263,547 
330,003 

242!l60 
139,929 

75,555 

44,216 
94,999 
575,351 



591,830 
12J02 



622,787 

227,33 



687,655 
669,867 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.4— Receipts, Payroll, Depreciation, and Net Profit for Selected States and Selected Industries— Continued 

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




3.9et 

1.866 
2.115 

35.744 



24.620 
5i244 



2,6<7,4M 

62.715 

2l!589 

416.685 

11.651 
16.421 



356.643 
322.664 
207.219 



213.073 
23.333 
103.569 



43.930 
38.304 
32.251 



35!o51 



16,190 
15201 

52.375 



13,380 
1.059 

128.300 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.4— Receipts, Payroll, Depreciation, and 

|AII ligures are eslimaies bas 



Profit for Selected States and Selected Industries- 



Payroll 



Deprecia- Net ( 



I Oeprecia- I Net p 



286.409 

272,471 
88.439 




:5,652.0«3 
20.701, $89 
5,232.059 



2.582,246 

1,075.792 
1.401.985 



145.743 
155.57f 
238.05- 



1.380.361 
8.156.309 
375.192 



2:965 


'128:270 


24.520 
"28 


3.073.830 
486.849 


3.035 


353,642 



490,858 

189,105 

1,037,674 

87,241 

20:677 
331,709 

618,724 
145,271 

356:545 
27,766 
83,112 



296,507 

52.820 
29:592 



401.454 

80.758 
32:249 



68.165 
21.702 
88,66' 



283.434 
13.765.962 

5.755.589 



5.715.1 
43.607.9 



32,265 

2.392,219 

910,927 
1,411,376 
245,575 
141,762 

122.8 
320.179 

436:309 



Business Returns/ 1974 • Sole Proprietorships 



.4— Receipts, Payroll, Depreciation, and Net Profit tor Selected States and Selected Industries— Continued 

[All figures are estimates based on samples— money amounts are in IhousanQs ol dollafs] 



u.7n?M« 'ic'ilJlV "•»">" 




536.187 

30,169 



21,096 
1,250 

50.572 



.«72.»J9 


2.657.107 


Mo"! 


27:668 


515,688 
l9e,68C 


26i:276 



60,229 
32,79< 
J4<259 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries 



(All l,gu,es are eslim 


tes based on 


amples-money amounts ate 


n thousands o 
















Number ol 


Business 




Payroll 


Net^pr^om 






allon (Percent)' 






Number 


Business 


Depreci- 


Payroll 


Net 


N.1 














Bust- 




ation 


prolll 


loss 




It) 


(21 


|3| 


14) 


15) 


le) 


17) 


(6) 


(9) 


110) 


(11) 


United Stales. Total 


























'= 


mSmm 


7.440.305 

7,188,406 


30.722.399 
3.920.547 


45.848.556 
38.960.896 


:: 


11 


E 


i; 


0.6 


16 




13 




jj 










30.011.463 


3,490,325 


i:46?:787 


flliMl 


25 






58 


2! 








26.040.357 




1,074.565 


-1.163.15< 


27 






47 






Other 


























206,856 


3!496.773 


251.899 


5e9:64< 


609,159 


29 


50 


58 


87 


46 


83 


Mlnlnq 


896.102 


2.969,934 
32.741.635 


1.031.640 


5,639,043 


4.560.570 


t.2 


3.6 


2.9 


10.2 
2.9 


3.5 


43 


(, , ■„ 


4^9 




150752 


11.656.299 


186.433 


1,718.693 


920.203 








56 






Special fade cdnlractors 




18.082.689 


651.344 


3.604.489 


3.230.084 


15 






37 


2: 


73 




73.538 




193.863 


SI 5.861 


410.283 


45 


59 


" 


88 






Man lad ring 


212.B21 


9.116.127 


426.518 


1,676,312 


1.137.973 


2.7 


3.4 


4.5 


4.9 


3.6 


6.9 


Trantiponatlon, communication, electric, gas, 


























359.509 




1.017.667 


1,225,841 


1.340.554 






3.5 


5.4 


3.1 




























other 


105,635 


2.058 506 


143.500 


268,917 


330,579 


37 


61 




11 6 


59 


106 


Wholesale and retail trade 


2.198.062 


142.254.896 


1.821.699 


9,512,606 


10,027.434 


0.7 


0.9 


1.4 


1.4 


1.1 


2.5 




336.141 


33:759:582 




1,346.105 


















1,800.253 


106.499.496 


i,4":e65 


8.075.563 


6:884:33= 












27 






20.652.235 


201.574 


1.115.550 


960.126 


26 




36 






69 






35.739.360 


270.296 


2.018.392 


2.000,874 






34 


28 


26 


81 








352.678 




1.010.224 








37 


35 


65 












227.944 














Olher retail Iracje 


























61 '668 


1:995:818 


42:582 


9o:93e 


'201:304 


49 


'5 


18 9 


127 


81 


127 


F 1 c d eal estate 


738.029 


11.560.480 




629.108 


3.574,400 


, 5 


22 


40 


6.3 


2.0 


36 








10:535 


57:454 


■130:559 






9'7 






62 








79.716 


306.964 


1,585.565 






53 






112 


Real estate 


507,883 


6.808.864 








20 


29 




62 


26 




Services 


2.939.669 


51.304.464 


2,201,496 


7.622.771 


17 159 206 


0.6 


1.0 




2.0 


0.9 


2.3 




79:211 








' 2/563 
















607.120 


6:572:953 


336:075 


1.353:886 


1.683.915 




31 














6.482.701 


282.652 


932.364 


1.880.662 




32 


61 






46 












696.618 






57 


65 




106 




































140.474 














l^edical and health services 








2.208:972 
















Ollices d physicians 




7:803:694 


186:927 


929.949 




22 












Oll.ces of demists 






142.836 


737.041 


2:231:533 


35 


33 
















109.783 




1.346.780 






64 






152 


^™i services -::::::::.::::::.;:: 










2.256.925 












90 


741.053 


7:852:258 


307:996 


1,112,399 




1 4 


28 


3 I 


59 


24 


45 


Nature ol business not allocable 


80 665 


1.087.646 


46.455 


64.605 


204.920 


5-6 


9.4 


11.6 


14.5 


96 


12.1 






















S.4 




UlimL industries 


103 443 


4228 492 


119 727 


394 316 


453 770 


37 


49 


94 


,5 




10.8 


A ricultgre "reir "i^a mL 


55.592 


463.079 


78.113 


33.190 


-73 931 


122 


15 6 


158 


17 1 


27 1 


16 7 






401:025 




26,496 


-78:i60 


12 6 






















37.921 


24 6 


25 6 






















173 


























53 4 












1 937 


62.054 


3:248 


6694 


4,229 


32 5 


410 


40 5 


53 7 


42 4 


49 3 


"'"•"a 


103 


14.366 


1.415 


l-l 


-8 


327 


41,0 


so.o 


(•) 


21.7 


44.8 


Construction 


14.944 


552.246 


22.557 


102.692 


51.946 


10 3 


14 1 


22.0 


19.6 


14.0 


32.S 


General building contractors and operative builders 










9,013 


27 3 


25 4 




























23 6 






Olher consliuction 


2,663 


76.279 


6.703 


11.659 


6.097 


24 2 


35 6 


40 3 


35 8 


312 


57 4 


Manulacluring 


3.406 


212.616 


12.987 


38.132 


21.772 


19.5 


218 


34.5 


266 


23.3 


30.8 


























and sanitary' services '...-.' 










16.222 




























20 1 


_26 5 








Olher 


1.059 


ci 


CI 


CI 


-67B 


37 5 






CI 


65 


85 2 
























203 


w'hoie"le"lraile' "' " ' 


'S:?62 


'507:021 


6:382 


18'741 


33'268 


16 8 


125 


207 


222 


17 2 




Retail trade 


31.060 




26.373 


125:639 


115:772 
















4.811 


■397:809 


3.522 


11.978 


12.902 




















5.509 


40.764 


48,755 




138 






169 














5.439 




25 9 


^329 






















42 3 




















48.746 
















l!l49 


4i:065 


fi 


ci 




35 9 


55 4 


CI 


C) 


55 7 


60 


Finance Insurance and real estate 


7 778 


123.934 


4.861 


6 767 


42.512 


14.9 


20 6 


213 


30 1 


18.5 


19.6 


rrisur"ai« agents brokers and service 


''l''94 7 






i;i,„ 


19918 


' 25 5 


'■'325 


'■'317 


'■3B8 


'■'28 3 


'''519 


Heal estate 


4;924 


65:366 


3,795 


i:679 


19:430 


198 


30 


26 3 


39 1 


26 8 


34 6 


Services 


31.082 


480.533 


19.214 


82.501 


163.791 


6.9 


9.1 


13.6 


13.6 


8.2 


19.2 


























Per'sinaTsemces '°'"^'"'^ "'^"^ 


8.286 


















24 3 




Business sen,ices 


5.596 
























2,151 


62:812 






7:612 










































17,507 






3.458 


29 5 


66 3 














180.520 






89.877 


20 6 


125 






118 
















213 


153 
























22 3 






20 9 






2,076 












32 5 
































62 1 


Olhci 5.-.rvicci 


7 6 If. 


',4 289 


2:760 


1 1 'M 1 


14947 


14 


27 4 


30 6 


46 6 


23 




Nature o, business not allocable 


n 


,-, 


(•) 


- 


(•) 


n 


CI 


C. 


- 


n 


'■' 



Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— 


Continued 








(All l,g.,es are eslim 


,es based or, samples-mone 




n Ihousands 


dollars] 
















Business 


Depreciation 




:!::,'!oZ 




CoeftlclenI of var 


atlon IPercen 


t) 




lndu51r> 


Number 


Business 


Depreci- 


Pa,roll 


Net 


Net 














n!«« 


receipts 


ation 


profit 


loss 




Ill 


121 


(31 


|4| 


15) 


161 


(71 


(81 


(9) 


110) 


(11) 


, 

*'"""""'"" 


S.925 


666.046 


39,866 
9.838 


90.592 


9V40 


39 


52 


88 


;; 


;; 






85 


A It 1 . dllm 


14.9 






":": 
























2,986 


_'206 












64 3 
























CI 






Omer 












34 9 




72 3 


62 5 






Other agncultwe loreslry and fishing 


5,213 


69,340 


8,817 


13,349 


16,546 


90 


136 




22, 


128 


174 


"lnl"9 


274 


2.414 


467 


n 


242 


30,4 


23,0 


34.8 


(•) 


20.5 


38,4 


Construction 


2.306 


122.588 


5.297 


15.345 


13.806 


14,4 


14,5 


16.3 


12.4 


,4.4 


22.2 




■708 






















Special trade conlraclo.s 


1.465 






10:682 


7:35( 














Olher consl.uclion 


133 


5:876 


485 


C) 


922 


49 4 


,75 


176 


CI 


31 6 


33 2 






20 676 


1926 


4 919 


983 


25 1 


25,1 


26 


32,1 


30.0 


35,2 


T r1 tl n comm nlcalion electric gas 


























'Ibo 


'B 


5.092 

l'924 


4:?" 


1:°" 


326 


Hi 


43' 


366 


41' 








Other 


1,334 




3 166 




2:848 


170 


22 7 


32 


4, 3 


25 6 


34 3 


Wholesale and retail trade 


3.761 


242.871 


6.864 


21.505 


15,151 


9.8 


91 


14.7 


12,2 


98 


19.5 














20 7 


23 5 




34 8 


23 5 


22.6 


Retail trade 


















,3, 


110 












i:o8i 














662 




291 




















47 7 




394 


30:698 


2,098 




















929 


6,940 


124 












CI 






Other retail trade 




85,685 


2,751 


6,265 
















Wholesale and reiail trade not allocable 


CI 


I'l 


CI 


("1 


CI 


CI 


CI 


CI 


CI 


CI 


CI 




"291 


'6022 


,.';'« 


n"" 


^9.600 


,5.6 


Cl" 


34.3 


1:"' 


,5.6 


39 3 


Finance 




S «'all'°"'^ "'"''"' 


744 




1,285 


ri 


6:572 


176 


,65 


37 4 


CI 


182 


41 6 


Services 


6.460 


132.349 


8.835 


26.694 


30.952 


6.8 


9.9 


138 


18 2 


8.2 


17.3 














30 8 




35 2 


25 6 






Pe'sinaTscmcIs '°^''"^ "'"'" 




12:496 


1:294 














302 


400 




1 389 








5:897 








46-2 




27 6 




















40 2 




425 




























510 


3.877 


400 




265 


















17,538 


478 




8,862 


























199 




185 








Offices of dentists 












303 




27 


340 


_24t 




Other medical services 


































2,918 














s xrdi 


2,056 


34:970 


1946 


7:929 




123 


18 4 


27 4 


35 1 


169 


35 9 


























*,lzon. 
























All industries 


98.678 


3.081.671 


124.185 


368.764 


326.454 


3,3 


49 


8,0 


9.6 


4,7 


8,8 




87.538 


2.602.874 


92.460 


310.196 


327.838 


30 


45 


6,4 


7.3 


49 


7,8 


A Ic It t t d 11 hino 


;3.«2 


504.413 


33.438 


65.017 


il?i 


I" 


20c 


25? 


"I 


16 6 


16.6 






















186 










3"401 




18:985 






36 3 




40 6 


37 6 




22 4 


Olher 






















25 4 




2:352 


25:616 


1 713 


ci 


1,092 


20 5 


32 1 


24 6 


CI 


41 6 




Mining 


1 166 


5.059 


633 


.., 


-509 


27,8 


26,4 


325 


n 


26 7 


28.0 


J, , ■„ 


,,3j 






68.594 


37.770 


11,2 


13,1 


19,2 


19,3 


137 


22^6 












12,342 






43 8 








Special trade conlraclors 


6:204 
















24 7 






Olher construction 




26:688 


2:889 


6:517 


1,646 


39 8 


26 9 


28 8 




45 6 


54 7 


Manulacluring 


1.26S 


53.808 


2.312 


11.234 


5.823 


26,4 


31,4 


31,0 


39.7 


36,1 


29.2 


































20.172 


4.765 


28.1 


26,4 


35.1 








o'ther'"^ an ware ousing 


'44™ 


Im?" 


(V 








30 3 




n^ ' 


59 9 


III 


Wholesale and retail trade 


'lltl 


1.395.343 
245,274 


"■7" 


111.537 

10,616 


24:668 


15 4 


ll° 


2?1 


299 


8.4 


14.4 




46.6 


Retail trade 


21,995 


1.126,838 




99,980 


53,52, 


















132,679 




a,179 


6,152 


28 4 


20 6 














354,267 




21,855 


17,608 




I" 






















158 




22 7 














■423 




990 




3,8 


33 4 




33 2 






















_i9e 








928 


23:231 


1:422 


C) 


3:370 


30 6 


42 8 


71 1 




52 5 


57 6 


Finance. Insurance, and real estate 


11.260 


146.200 


8.200 


3.910 


45.011 


9.5 


13,6 


24 9 


30,0 


17.2 


17.8 




437 


3,377 


161 










61 












42,161 


1,283 


'2*540 




,8 7 












Real estate 


6!313 




6,736 


1,326 


27:349 


,1 4 


163 


29 4 


32 5 


23 6 


20 1 


Services 


33.217 


552.636 




87.000 


150.811 


51 


7.8 


10.8 


14.1 


7.4 


14.6 








2:408 


















Personal services 














196 




26 5 


20 5 






6:265 




5:132 












45 3 


20 


383 






38:i10 


2,604 








33 5 






41 3 


56 7 






























35,746 


3,349 


1,955 






28 2 
















4.563 


15.258 


57:40, 


142 


,28 














59:749 


1,905 


6.860 




176 


,68 




24 2 










46,482 














23 6 


22 




Olher medical services 












362 


30 9 






33 2 


98 8 








2,325 




26:613 












84 


S lemcel 


9:566 


87:i49 


6.285 


1i:232 




98 


,66 


23 I 


23 9 


,72 


,90 


Nature o. business no, allocahle 


1.367 


8.223 


(•) 


(•) 


1.516 


28.2 


59.1 


C) 


(•> 


48.4 


58.6 



Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 

[All figures are estimates based on samples— money amounts are m thousands ol dollars) 













Net prollt 




Coelllclent ol va 


.tlon (».rc. 


ir 




























Hess lossi 






Deprecl. 


Payroll 


Net 
















Busi- 
nesses 


receipts 






loss 




HI 


(2) 


(3) 


(4) 


<S) 


(8| 


(7) 


181 


19) 


1101 


(111 


«Mn.„,.r,e, 








339.577 


470.804 














AIMrmarm Industries 


66.458 


3103105 


96 061 


252,867 




3^ 


^', 




66 


4. 


95 


Agriculture, forestry, and fisfitng 


llf.l 


i:o42:4o; 


136.673 


tir,i 


]]lf.l 


9.6 


;;'; 


]li 


!" 


10. 


14 8 














64,992 


206,655 






































Other 
























Other agriculture, lorestry, and lishmg 


2!870 


79:964 


4:767 


9:234 


7:769 


20 8 


31 4 


36 6 


36 1 


30 


470 


MInlna 


385 


36.802 


1.813 


2.022 


6.329 


21,7 


25.1 


30.6 


37.3 


2i.e 


20.9 


J , ■„ 


13.62! 


317.871 


10.721 


32.094 


52.151 








18.4 










114,145 






































_24 6 






O'lher construction 


824 


34:120 


(•) 


ci 


5:858 


34 5 


37 4 


Cl 




37 


96 8 


Marulacturlng 


2.685 


116.589 


6.248 


19.701 


19.977 


19.4 


21.0 


24.0 


32.2 


21. 


37.8 


























and sanitary' services ! ,,' 


6.047 


167.706 


19.979 




18.33f 














Tnjcking and warehousing 








ie:446 


















932 


19,170 


ci 




2,474 


33 5 


646 


Cl 


Cl 


56 


83 7 




27.157 




23.696 


101.138 


105,781 


5,8 


59 


8.8 


9.6 


7.4 


16.5 




sies? 


'351:521 


6:047 


16:868 


26:i65 






17 


32 9 




365 




22,973 


1,497,026 


17.765 


83.779 


76.966 








95 














13:92! 






















4:394 




















2!632 






















Direct selling organizations 




45:002 




















Other retail trade 


7:42S 


399,687 






29: 124 




129 








29 


Wholesale and retail trade not allocable 


327 


9,659 


(•) 


ci 


630 


54 6 


29 4 


Cl 


Cl 


256 


66 4 




6,952 


73.883 


3.909 


1.086 


27.062 


19.4 


17.7 


19.6 


31.6 


17.3 


28.6 


















































Real estate" 


4!708 


42:542 


2.881 


CI 


1 1 ,802 


26 6 


25 2 


24 7 


Cl 


23: 


320 


Services 


25.491 


404,730 


22.897 


64.744 


119.712 


6.2 


8.5 


10.4 


13.6 


79 


19.0 


Hotels and othei lodging 'pieces ' ' ' " ' 


iill 


iileso 






-2:305 


29 7 




365 






455 






66,582 


5:092 




16.379 






27 








Business sen/'ices 






1,466 








































46 3 


























motion pictures 


1,663 


14,529 


2,441 




-1,326 


24 6 


25 7 


24 9 






32 3 


Medical and health services 


2,029 


104,398 


3,700 




55,178 


163 


128 


20 6 




130 


82 5 


OHices 01 physicians 










33,279 


196 


15: 


27 S 




153 


85 1 


Otiices ol dentists 




















258 




































2,618 
















Other services 


■/!062 


75:656 


3,315 




23:232 


126 


182 


22 8 


38 5 


18 2 


38 1 


Nature ol business not allocable 


1.042 


47.354 


1.609 


1.498 


3.541 


30.2 


37.3 


46 3 


47 5 


37.0 


80.2 




1.080.579 


35.358.868 






4.641.844 














Al" "'t'" 1 d tl 


956.252 


32.125.103 


847.479 


3.961.627 


4.534.367 


1.2 


20 


j^ 


3.3 


19 


33 


A riculture loresl and llshin 










227.984 




86 


105 


11.2 


9.9 


84 








"m" 






































20 7 






38^865 








-191:346 
















71,997 


i:456:782 


100: 164 


330:019 


209,422 


129 












Other agriculture, lorestry, and lish.ng 


41,312 


650,535 


36,216 


137,146 


120,507 




124 


139 


20 6 


104 


143 


Mining 


2.979 


61,026 


4,142 


5,969 


-3.174 


19.2 


184 


24,4 


37.6 


19.3 


18.3 




63,682 


3,495.180 


76.343 






50 


66 


too 




6,6 






16872 


1,334,324 


23284 


188:836 


















44,360 


1,911.475 


45,944 


435,325 


247:444 








122 






Other construction 


2,450 


249.361 


7,115 


46.608 


15,762 


25 2 


22 7 


22 7 


30 


28 


459 




33.153 


1.563.117 


65 164 


344,805 


174.252 


69 


8.9 


11,8 


134 


95 


13.6 


T rt tl c icatlon elect Ic 


























30.631 




79,036 








10.1 




18.6 




17.9 




21,400 


'840; 102 


67,472 


















Other , , 


9,231 


297,191 


11,564 


37:i06 


35:540 


132 


22 1 


25 9 


373 


193 


22 5 




252.383 


15,609.958 


186.790 


1 302 863 


1.068.532 


2.5 


3.2 


4.5 


,^ 


3.7 


J.7 












65 




98 




74 


'?2 




2; [5™ 


'2' 136 563 


'19 653 


'■l58'834 


766:518 




92 




III 


114 




Automotive dealers and service stations 


24:236 




28:660 


270:386 


24l:046 














Ealing and drinking places 


27,424 


i:689:t47 


39.575 


334,401 


109,562 




92 










Direcl selling organizations 


65,010 


242,516 




5,200 


-3,253 




163 


162 








Olher retail trade 












43 


59 




. " 


66 






1,151 


72,313 


(■) 


cl 


2,976 


33 7 


46 1 


C) 




575 


46 






















5,6 




Finance 




'l27!312 






28:273 




17'5 










Insurance agents, brokers, and service 


22:692 


406,715 


11:240 


38:406 


156.840 






182 








Real estate 




1,143.416 


60.446 


30,639 


280.587 


45 


73 


138 


26 1 


68 


11 5 




421.269 


7.672.808 


324,876 


1,287.070 


2.199,338 


1.9 


3.2 


3.9 


5.8 


30 


5.0 


Hotels and otner lodging places . , 




174,169 






-4.653 








23 9 


27 8 


22 8 














49 






136 




14 5 




























16:260 






204:778 








































molion pictures 


40,734 


479,422 


41,569 


41,886 


-6,191 








20 










2,350.636 


64.337 


339,347 


1,059,251 








70 












22.686 


134,240 


568,610 




58 


83 






343 


Ollices ol dentists 


9:948 




21,657 




304,332 






170 




88 


67 8 








19,994 


77:542 


166,309 










109 


282 












276910 












227 


Olher services 


106:979 


1,215:769 


50:68 1 


176: 163 




39 


?B 


64 


157 


'" 


102 


Nature d, business no, allocable 


3.406 


37.741 


1.332 


Cl 


3.956 


21,6 


61.7 


456 


Cl 


42.4 


79.7 



Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 



[All 1, 


ures are eslimales based on samples-money amounts are 


n thousands o 
















=- 


'-"• 




Payroll 


(less loss) 




Coe 


llclent ot va 


allon (Percent) < 




Industry 


n!? 


?r'r;:^ 


allon 


Payroll 


prol'lt 


loss 




ID 


12) 


13) 


(4) 


(5) 


(6) 


— m — 


18) 


19) 


(10) 


(11) 


Co,o..o 




4.700.912 




457,595 


593,655 






151 


96 






All nonlarm inOusln.s 


126 398 




103 877 






35 


59 






5 


99 


A rlcullure "lolsT "lnr|'s"r, 


34,S46 


1.028,077 


124217 


38.982 


51456 


138 


14 2 


26 8 


152 




14 6 




32:515 


i,ooo:eie 






















9.M1 


389,190 


66:127 












213 


22 




Livestock 


14,065 


469,367 


36.260 


15:926 




24 4 




214 


22 5 


32 








142,261 


20.160 


8.878 




315 


33! 


35 5 






49 5 


Other agriculture, loreslry, and lishing 


2,331 


27,259 






5,115 








ri 




59 3 


























Construction 


16.933 


601813 


18174 


106,834 


91412 


10 1 


14 9 


19 5 


195 


13 4 


52 6 


General building contractors and operative builders 


tl:!!: 


























356:i42 






63:154 
















939 


72,028 


fi 


ri 


10715 


42 2 


42 5 


n 


ri 


43 


ri 


n ,„, rt„. 


3 986 


138 111 


7.122 


33.738 


21.218 


20 3 


36 1 


38 1 


40 2 




48 


Trrsportatlon, comrnunlcation. e„ct«c! gas. 


3:271 


'^"i 


9,060 




12.163 

3:257 


ii 


?il 


,"° 


,r 


ii 




Trucking and warehousing 


546 


Wholesale and retail trade 


35.065 


1.865,311 


29,472 


158.083 


108,588 


6.7 


9,3 


13,0 


13.1 


10.9 


17,4 




6.465 


438.042 


6,906 


25,311 


31,455 




17 1 
















22,49! 


132,545 
































































Eating and drinking places 


2:977 


191:245 


4:536 








29 5 










Direct selling organizations 


8,789 


18,085 


276 


ci 


i:526 




215 


28 8 




29 5 




Other retail iradi 


11,958 


571,717 


8.382 


54.304 


36,960 




163 




187 


."' 


279 












C) 


ri 




1") 








nnance. Insurance, and real estate 


14 073 


188.582 


4.620 


11,701 


81,958 


10.5 


15.1 


18,7 


35.3 




28.5 




'256 








-383 














Insurance agents, brokers, and service 


4,271 


74:382 
















27' 




Real estate 


9.544 


99,453 


3:109 


2:129 


45:271 


127 


173 


20 5 


54 4 




26 


Services 


47.602 


632,675 


28.592 


93,644 


220,207 


5.8 


10.! 


14.1 


21,6 


9.2 


240 


Hotels and other lodging places 


1,20( 


29,283 


4,830 






35 C 




















24.845 




















86:162 




































































motion pictures 


4.498 


19.342 




C) 


1,853 






35 2 


ri 






Medical and health services 


3.777 


202.583 


4:792 


30,117 


96.410 


172 




195 


23 7 


152 




Oflices of physicians 


1.131 


80.314 


1.871 


11.143 




23 7 


20 6 




27 8 


20 7 




Ottices o( dentists 








13.395 










44 5 








1:536 


51:230 




CI 
























6.305 
















Other services 


li:462 


95:524 


6:328 




25:605 


11 7 


, 28 


28 


53 5 


219 


28 


Nature ol business not allocable 


... 


... 


_ 


_ 


C) 


... 


C) 


_ 


_ 


(•) 


C) 


,„,_,„ — ' 


110 699 


3 445 048 


97 555 


385 501 


632 451 


^j 


59 


84 


111 




154 


All nontarm Industries 


104.709 


3.336,554 


87 118 


378.710 


654.488 


39 


60 


8.5 


11.3 


5,2 


10.7 




7.484 


116.289 


11161 


8.002 


-19.225 


299 


295 


30,4 


29,3 


38,0 


38,7 


H-r^.^J""'"' '"' 




108,494 


10437 




-22,037 


_36'3 








46 6 


38 9 




'^206 


77'852 


'2^i 


4 549 


-9*313 


''582 


''397 


''324 


39 


''73 7 


' 34 1 






20:461 




2:242 


















1:494 




724 




~ 2:812 


34 6 


49 8 


39 B 


ri 


53 1 


33 3 


Mining 


307 


2.943 


228 


- 


-868 


30,3 


30,6 


33.9 


_ 


49 5 


492 




t1364 












17.9 




25,0 


15.4 


21,1 


























Special trade contractors 


























ci 


ri 


ri 


ci 


ci 


CI 


ri 


ri 


ri 


n 


C) 




2,487 






















Transponation. communication, electric gas. 
























4.792 












239 




42.0 


26,4 


42.9 


Trucking an() waiehousing 




61:922 










34 5 






30 2 


65 1 


Other 


1,456 




2:086 


5.424 


5:764 


33 6 


31 5 


36 


45 8 






Wholesale and retail trade 


29.118 


1.521,645 




110.956 


157 742 


8.0 


9.7 


12.7 


16,6 


10.4 


272 








'"I? 




52:614 
















21:202 


1,?25:722 


15.668 


93:1" 


103,407 


88 






179 






Food stores 


1,962 


177,386 




13,331 


13,276 


292 


27 9 


309 


58,0 


327 






1,145 


189,687 


636 




9.549 


31.7 


280 


32 7 


31,9 


35,2 


57 4 


Eating and drinking places 


3,010 


192,261 








24 6 


283 


317 


34,8 


30,8 


90,9 


Direct selling organizations 




17,956 








203 








44,8 


410 


Other retail tradi 


















25 6 


173 


36 9 




i:i26 


8:052 


l"i 


ri 


021 


37 1 


39 2 


CI 








Finance Insurance and real estate 


10 585 


258,440 


8 485 


23.652 


50.163 


11.8 


18 5 


26 1 


891 


16,3 


20,8 


Finance 




90:445 






6:353 




37'4 


465 








Insurance agents brokers, and service 










18,186 


332 


40 2 










Real estate 


8:390 


lli:067 


7273 


1,288 






22 5 


29 9 


39 


219 


24 7 




43.944 


788.698 


30.658 


117,098 


313,675 


5,8 


8.8 


15.1 


17,4 


7,7 


16.0 


Hotels and other lodging places , , 


l^iggj 




V'972 




24'875 


''l71 


''253 


33 5 


''38 5 


'"'24 3 


''53 1 


Au?Silf ."pa" and services 


10,301 


130:242 


1"'' 


ie:939 


45:668 
3,522 


37? 


i-r " 


23 9 


rf ' ' 


«l 


I' 7 


























motion pictures 




57.992 


4.025 


2,851 


10,589 


192 


33 6 




431 


37 4 




Medical and health services 


8:1 46 




9.340 


34.752 


139,751 


124 






179 


125 




Otlices ol physicians 








12.497 






























24 8 






24 9 


















33 9 






25 5 












6,769 






23 9 






25 3 




Other sen/ices 


12:101 


151:934 


6:121 




58:534 


11 




23 8 


48 7 




26 4 


Nature ol business not allocable 


c, 


CI 


n 


C) 


C) 


CI 


C) 


(■) 


C) 


C) 


C) 







Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 

[All figures are estimates based on samples-money amounis are in thousands of dollafsj 



Field crop 

Other agnculiure 

Mining 

Construction .... 
General building 
Special - 
Diher c 

"lelail ti 

Eating and dftnkjng plai 
Direct selling organizatu 
Other retail trade 
Wholesale and retail trad< 

Insurance agents, brokers 
Real estate 

Business services 

Medical and health sen/ic 
Otiices of physicians 
Offices of dentisis 
Other medical services 

Legal services 

All nonfarm Indus 

Olher agnculiure, forestry, 

Construcllon 

General building contractc 

Other conslfuclion 
Dther 

Direct selling 

■tnance, insurance, and n 
Real estate 
Holels and other lodging 

Medical and health servic 
Of1.ces Of phys-cans 

Legal services 
Other services 

Footnotes at end ol table 



109.390 

105.599 
42.886 
30.590 



Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 





n thousands o 


doilarsi 














-7-- 


?^'s;u" 


Depredation 


Payroll 


z^r, 






allon (Percent)' 






niKliia 


relelpt? 


"'.I'Z'- 


Payroll 


p^:;,. 


:si 




(1) 


(2) 


(31 


(4) 


IS) 


16) 




18) 


19) 


110) 


11, 1 


Florid. 
























All lndu«trtM 


36a 0») 
















57 


31 


57 




1 

9,688 


919.347 

646,480 

11 


i 


i:i 


1.481.725 


?2f 


35 


5.0 

1! 


5.8 


Ii 


82 




1,5 














Otlwt agnculture, loteslry. and lishing 


26 8 




935 

4ii 




1.418 
30.57C 

'1:235 


233.865 

'?2:325 


-1.865 


34.2 


40,0 


57.3 


'"'il? 


26.2 


348 


isv^arcinrc;^?" '"" °'"'""'° """"" 
















170 








24 9 


563 


Trucking and warehousrng 


12,7M 

2:971 


370.282 






32.474 


B 








B 


27.2 


Whole d tall t d 


•3.834 

ii 


loleisel 


20:733 


11 

66,866 
7.2,6 


209.66S 


4.3 


:| 


i? 


ii 


1 


12 6 


Food slores 

Ealing and dnnking places 
Direcl selling organizations 


37 6 


'~,^---o...'..se..e 


44.071 


593.671 


36.062 


22.059 

,,:956 


'"■l" 


5.( 


il 


il 


27,6 


•1 


1 




26!206 


Hi 

355.947 


^"ill 


376.404 

1 


II 


,6! 


23 9 


in 


1 


E 


toe 


Personarsennces 


i^ 


molion pictures 

Cmices 01 physicians 


1S!8S6 

IB 


,67,561 

1 


5:243 


II 


11 


,86 


^l 


ii 


m 


1 


!i 








2.442 




541 






24,3 


37,1 


.26 


,•) 


37,5 




G«>fgl. 






2,3.723 


7.255,738 


32,757 


735.462 


819.373 


43 


5.0 


1,1 


75 


65 




All nontarm Industries 


BO 




58.208 


,!045!68, 


'52:756 
33:ol2 


II 


27:452 


1^ 


34 


27 7 


1 


25,5 


29 4 


^■^Scrop 








987.417 

ii 




















Con.lructlon 

General building contractors and operative Builders 

Other conslruction 


22.745 

41 


36,453 


11 


98.799 


29 




"] 


i?! 






Manutacturlno 


2 873 




11269 










47 4 






60 6 


Tran.po«a.lon. communlClon. electric. „.. 


5.765 


':Ili 


,6:2,5 
,966 


'6:"3 




32 2 




Is 








Ticking and warehousing 


^;2 


Wholesale and retail trade 


52.916 

43!201 


'779!369 
878!675 


40.399 

7:,62 

,2 


238.835 

1! 


1 


56 
62 

24 5 


?3 5 


n'' 


i 


'96 
30 9 


154 


Retail trade 
Eating and dnnking places 

wsE3'E"I'"Lh,e 


il 


Heal estate 


\'f" 


,78,526 


18,367 


n ^ 


50.963 


Cl'"' 


,8, 




244 


'■£ 


[•)'" 




54.904 


,34.869 


41.937 


135.011 


36:420 


45? 

,8 4 


i 


11 


46 3 


7,0 

,66 
25 6 


17 6 




42? 


motion pictures 


1 


11 


1,746 
4,864 


^;'o87 
15:, 73 


, 78:829 
24932 


,69 


1 


29 2 


28 2 


1 


,| 




1.340 


(•) 


n 


n 


5.366 


36,5 


'■' 


'■' 


'■' 


48,2 









Business Returns/ 1974 • Sole Proprietorships 
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 



lAII 1.5 


ures are eslmalcs based on samples-money amounts are 


n thousands 


dollars] 














Number ol 


S^ 




Payroll 


Net prolit 


Coeniclent ol variation IPercent)' 


Industry 


Number 


Business 


Deprecl. 


Payroll 


p^om 


Z 




It) 


(2) 


13) 


14) 


IS) 


(6) 


(7) 


18) 


(9) 


|10) 


(11) 


-- 




807.460 


25.167 


77,634 


166.084 














All ronlarm InduslrIM 


iin 


'^■Ve^ 


IM'. 


73,176 


144.638 


20^6 


226 


363 


26.1 


4.2 

1? 


90 




41.2 




43 3 




1.982 


36,078 


1.083 






















28,223 


3.845 


2.872 








649 














1.633 


1.182 






42 6 






46 8 




Omer agncMute. loreslry and l.sh.ng 


1.31t 


10,346 






2:394 


152 


33 3 


22 4 


CI 


33 6 


30 1 


Mining 


(•) 


(•) 


!■) 


- 


C) 


!•) 


C) 


(•) 


- 


!•) 


C) 




'1^' 


S!i? 


1,709 


"ill 


10,109 


274 


28? 


Hi 


Ill 


rr 




ss^^sr^"""^'"-^'"'*'^ 


611 


t.565 


31,393 


1.137 




















l"l 


(•) 


CI 


CI 


C) 


CI 


CI 


CI 


C) 


CI 


C) 




t,B82 


18,719 
20,077 


1,367 


2,552 


',fA 


19.5 


..,'" 


16.7 


30.S 


32.3 


41.9 


TrZp"r.r.l, communlcallon, elec.-lc, ga,, 


57 






Other' 


1,770 


15.391 


1,118 


C) 


3425 


13 1 


167 


188 


CI 


173 


" * 


^^^^^ 


'dll 


ni^l 


'■?e! 


1:989 


"'704 


13" 


22't 


III 


12.4 


if! 


16.0 




30 2 




6048 


286.263 


4,202 




















445 


48335 




3:648 


















476 


79:733 


686 


















Ealing and drinking places 
Direct selling organizations 
Other retarl trade 






779 




3:025 


215 


213 










3,696 












27 9 


33 2 








2,740 






6.198 








196 


_260 






Wholesale and retail trade nol allocable 




ci 


ci 


(■) 


CI 


CI 


CI 


C) 


CI 


C) 


CI 




4.758 


62.666 


2.628 


2,956 


25,834 


7.4 


9.9 


12.8 


257 


10.2 


14.6 


Heal eslale 




20,380 




'l'620 


1l'219 


'''133 


'''l8 3 


''20 6 


''410 


'''179 


'mi 


3'305 




2,092 




14.905 


89 


11 8 


152 


29 3 


122 


163 


Services 


12.769 


183,151 


6,451 


23 551 


69,159 


4.6 


6.8 


8.5 


11.8 


. '" 


15.6 




I'i 


17,621 


C) 


'hi 


•'I 


'''14 2 


'"23 


'''31 6 


''32 5 


''21 3 


''63 8 


Bu'sTOSS senses 
















189 




















22 5 




















































28 3 


44 5 


25 8 






t:6S9 


64:882 




6:885 








177 


127 








556 


30.239 


■910 






164 


















578 


2:922 




















10:611 


459 




4:204 
























7.716 














Other services 














164 


_ie3 


_299 








22S 


2:669 


(*) 


ci 


-576 














"iZr°'""''"° 


40,904 


2,395,524 


159,941 




351.155 


36 


:: 


5.5 


:: 


:; 




Ainndustrles ,^, .^.^ 


95 


d fi ni 




1043 928 


109484 


59 635 


188 673 


73 


7.3 




9.0 


8.4 


12 6 
























'11 












136:052 












186 










13:380 


-21.137 


136 












other 














120 


14 2 








Other agriculture, lorestry, and tishing 


2:172 


26:274 


2:326 


1.889 


7.516 


27 8 


22 3 


22 1 


377 


31 5 


49 7 


MInlna 


263 


789 


53 


C) 


152 


367 


6.8 


26.7 





88 


389 





6.179 




'0.»| 


38,834 


30.836 


15 7 


10.0 


262 


^26 


ill 


28 6 






Special trade conlractors 










19:020 


86 












omer conslruction 


■705 


23:553 


3,651 


5.631 






24 5 


31 4 


46 


27 3 


43 6 


Manutacturinq 


1638 


93 436 


6,768 


18.892 


10,827 


13,1 


175 


19 9 


25.0 


175 


573 


, ^„ , „ , ,- 


























1^269 


69.350 


5.878 


4'890 


4059 


Is'? 


Je'e 


216 

23 3 


"0 


221 


32.7 




357 


Olher 




1 1 ,079 


856 


1,907 




30 9 


359 


56 2 


33 9 


43 8 


198 


Wholesale and retail trade 


12,093 




13 474 


49.436 


40,191 


49 


6.1 


8.2 


90 


7.6 


16.7 




1627 


166:756 


2:987 


















Helair trade' 




521,845 


10.028 














i" 






rll 


114.648 


1.542 




4:237 










I74 


|3 2 












8,628 












59 












2.666 




165 










Direct selling organizat.ons 


3'057 


169:967 


2844 


|'>„^ 




97 


iss 


15 3 


163 


15 


33 7 




'487 




'459 


ci 


2.859 


25 1 


36 9 


36 3 


I'I 


35 3 


633 


and real estate 


'-19? 


39,747 


2,417 


684 


-226 


36? 


.'" 


ci'°' 


41.2 


570 


222 




















21 6 






23 5 




Heal estale 


2,392 


24,529 


1.975 


146 


9:532 


130 


156 


21 3 


33 3 


179 


25 6 




'3.036 


'"'067 


":Im 


"■"4 


55,970 


224 


3" 


265 


"? 


4" 




Hotels and other lodging places 




























2:210 


















172 








25.580 




2: 169 




190 


24 5 






26 9 
































7,873 


887 


265 






















2.010 


6.820 


25.183 


139 










76 5 










2,760 


11.684 


216 








166 




OILces 01 dentists 




















21 8 
























27 9 






432 










22 6 












Olher sennces 


3 700 


36:370 


1,905 


4:543 


10,462 


93 


169 


195 


31 •. 


'52 


25 




282 


4,081 


C) 


(•) 


1.480 


33 8 


34 


CI 


C) 


46 2 


9« 1 







Business Returns/ 1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 

[All figures are eslimaies based on samples— money amounts are m thousands of dollars] 




3.265 
1,857 
1,803 
2,265 



140.149 
1,435,570 



310,637 

210,265 

162,260 
769,384 
357,307 
206,903 

205,174 



«.24S,9«' 
2,753.090 



37,354 

3,559.008 

1,003,198 
2,403.442 
447,199 
967,332 
211,601 
39,598 
837 712 
152,368 



Dspreclatlon Payroll 



504.876 

32i.212 
152,433 



3,215,850 
2,098,686 



210,523 

146!652 



Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 

[All ligures are eslimates based on samples— money amounts are m thousands of dollars| 











Payroll 









atlon (Percent)' 























receipts 




(less loss) 


.ih. 


Business 
receipts 


Deprecl- 


Payroll 


p^l, 


z 




(') 


(2) 


13) 


(41 


(5) 


|6| 


17) 


18) 


(91 


(10) 


(111 


Iowa 


306,266 
129.324 


10.867.455 


843,775 


518,829 


1.768.497 


3.2 


38 




64 


3,8 




* 'irronCl lndu.lrl.5 


124 


A9rlculture. (orMlry, and Hailing 




5 916 574 


508333 


100,020 


1 155 736 


5, 


53 




80 


53 


.21 


Farms 




5:886:07C 


505:639 


99,16! 


i:i45:i32 


52 


s': 


6; 




53 


12'l 








269,036 




862,39! 


6! 






13 2 


67 


24 4 


























Other 










18:42^ 














Other agriculture, torestry, and tishiog 


2!<9e 


30:504 


2,694 


n 




23 6 


34 




C) 


36 6 


76 3 


Mining 


391 


7.096 


466 


(•) 


S12 


50 7 


37 4 


46 7 


(•) 


426 


48.8 


Conatrucllon 77'r! ry T! !^!'^^!!^'''^''^^-'^ '-^ '^^^ 


18.824 


624.194 


19.992 


100,391 


114 161 


9 1 


130 


172 


20 7 


12.0 








228.977 


4,626 


37,375 


23:677 


242 


25> 


33': 


394 


26 8 


984 






346,573 


12,127 


53,010 


85,300 


too 






26 5 


J38 




Other construction 


fi 




fl 








CI 


Cl 






C) 


Hanulacluring 


2.486 


93.024 


4,786 


11,265 


13.205 


23,2 


38,7 


42,9 


51.4 


36.4 


65.2 


























and aanllary' aervlcea ' '. . 


''939 


351.176 


36.823 


33.014 


26.522 


13,6 


III 


2" 


sli 


20.0 


32.4 






Diner 


ci 


ri 


{■) 


- 


CI 


CI 


CI 


Cl 


- 


C) 


Cl 


Wholesale and retail trade 


42.436 


3.060.280 


40.475 


166,545 


176,525 


5.8 


7,9 


9,9 


9,8 


7.9 


18.9 






1,225 042 






















34:252 


1,829,655 


29:355 




129:34! 






126 












281,925 


3.551 




8,227 


26! 


214 


35 5 


26 4 


27 








686,035 


6,581 




32,698 






197 


192 






















25 1 








Direct selling organizations 
























Other retail trade 


























i!oe4 


5:583 


(•) 


ri 


-84 


38 9 


48 


Cl 


Cl 


562 


51 1 


Ft c 1 a ce and real estate 


10.870 


129.462 


4.766 


6.642 


57.616 


12 1 


14.2 


18.5 


30.6 


15.0 


25.3 










'4787 




















62.076 












30 5 








Real estate' ' 


6,433 




3,543 




25,181 


168 


20 1 




53 4 


20 9 


33 




42.015 


663.925 


28.009 


97.593 


220.427 


6.8 


9.0 


13.2 


14.8 


7.7 


17.5 




814 


23,120 


























4:64C 


14,499 


32:052 








_320 






















30 9 




30 4 


34 6 






90:568 












34 






85 8 


















































Medical and health services 




220:253 




















Offices 01 physicians 


1468 


89,083 


2:057 




53:252 




163 










Offices of dentists 




83,397 




12:663 


39,885 


25 2 


22 6 


27 4 


23 6 












i:607 






49 4 


36 5 


42 






Cl 
















27 C 


36 6 






58 9 


Other services 


1.064 


88,910 


2:582 


11,295 


23,977 


37 8 


(•) 




42 


23 2 


36 2 
Cl 


Kansas 




6.966.110 


424 792 


387 738 


1. 125.964 


4,1 




77 


6,8 


4.9 




Allnonlarm Industries 


112.468 


3.788.369 


99.775 


300.938 


539.579 


3,9 


4.7 


79 


8.0 


4.7 


9.7 




124.999 


3.231.804 


328.771 


89.608 


591.233 


7,0 


7,7 


9.7 


12,0 


8.1 


12.1 






325,017 


86,800 


586,385 






















58,425 


629,598 


83 




























20 7 


27 9 


215 
























40 C 




Olher agriculture, torestry, and fishing 


2! 723 


34,063 


3,754 


2:808 


4,848 


23 2 


40 6 


35 


69 7 




40 2 


Mining 


3.937 


158.520 


9.917 


21.882 


21.923 


17,0 


17,8 


28 8 


44 8 


14 5 


19 1 


C„„,„„^,l„„ ' 




245.056 






51.589 


10,8 


13,2 


278 


253 


154 


33^6 


















336 
















18730 








34 5 


28 2 






Other construction 


' 151 


29,214 


1:417 




4,953 


35 9 


39 9 






55 3 


55 3 




1.045 


68.474 


2.282 


(■> 


9.650 


329 


42.5 


41,6 


Cl 


39.8 


50.5 




































19.726 






27,3 








Trucking and warehousing 


























852 


9.838 


ci 


ci 


3,769 


40 2 


55 2 


Cl 


Cl 


71 9 


32 6 


Wholesale and retail trade 


32.497 


2.257.448 


26.831 


137 331 


153.110 


65 


6,8 


111 


106 


B.6 


15.9 






■595:652 


7:377 


19:333 




163 












Retail liade 


27:509 


1,627.355 


18.872 


115,342 


109:825 








122 








984 


167,102 


1,193 


10,467 


6,588 




216 














635,849 




30,490 


27.496 




152 








40 5 


Eal.ng and drinking places 




122,598 








23 3 


32 3 


."' 






49 4 






















27 9 




Olher" re1aiMra°df""''"'°"' 


'n" 


668,932 


8872 


55.369 


t.5,204 


Cl"^ 


Cl'" 


^155 


c'"^ 


149 


306 






215.181 






72.621 














Finance 


iV 




rf^' 


ci'" 




Cl"^ 


(•)'" 


cf" 


Cl 


Cl 


Cl 




8:558 


112,693 


1,384 


34)7 


38:362 


22 


19 5 


38 7 


«? 


19 7 


20 4 


Service. 


36.295 


573,040 


22.186 


72.833 


197.626 


. " 


10,2 


14 


17,5 


. " 


24.0 


Per'sona1"seri'iccs '"'"^'"^ "'"^"^ 


t'0'273 


t I'^OSO 


'6 414 


25',76 


29792 


'''12 7 


''23 7 


''34 4 


' 42 1 


' '190 


"555 












16:i59 
















2:954 












38 9 






31 9 






































266 


25 3 
















192:691 






94,779 






20 2 




122 




Offices of physicians 
















20 3 








Offrces of dentisis 




















24 7 




Other medical services 




























34:406 




















OlSe, services 


•(173 




3232 


n 441 


23:050 


129 


10 5 


27 3 


39 2 


24 


53 6 


Nature o, business not allocaoie 


3.067 


63,690 


85, 


3.310 


8.486 


228 


37 5 


50,0 


52,2 


,3,8 


78.8 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.5 — Receipts and 

lAII figures are esli. 



Profit by State and Selected Industries — Continued 

based on samples— money amounts are in Ihousands of dollafsl 




5,270.450 


240.634 


4.362.584 


126,047 


1 


11 



240.237 
131.32B 
79.457 
29.452 
81.237 



22,628 



154,061 
162'l95 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 

> ate in ihousands ol dollars] 





brrs?; 


ri!c'il"s' 




Payroll 


Net prolll 
Hess loss) 




CoeHlclent ol va 







IndiiBlry 


£. 


%"c*rs' 


atlon 


Psyroll 


Net 
profit 


z 




(1) 


12) 


(3) 


14) 


(S) 




(7) 


(8) 






111) 


«a,„. 


5«,97» 


1,840.220 
1,573,834 


79.295 
56,021 


185.627 
153.267 


249,286 
224,968 


:: 


" 


66 


6.7 


5.0 


12.6 


All t 1 d t 1 




Agriculture, lorastry. and fishing 


IS 249 






38,144 


42,086 


116 


14 6 


18 3 


19 9 


17 1 


29 7 


Farms 
























Field crop 








'": 
















Livestock 


2,270 












22 9 


32 2 


23: 


45( 




Olher 


4.718 


16i:996 


13:589 


25:30) 


17:356 


24 5 


25 7 


29 


27 3 


309 


43 4 




4,662 


70126 




3,764 


17,766 






165 


27 7 


125 






(•) 


!•) 


(■) 


(•) 


(•) 


(•) 


n 


(•) 


(•) 


(•) 








ConBlruetlon 


6,676 


225,506 


11,605 


39,878 


35,595 


8.8 


123 


23.2 


16 1 


12.9 


34.5 


GeriBial building'conlraciors^nd'operaWe'buMers " '' 














18'i 




21', 








5,462 


138:370 


8:723 


25:495 


24:602 






29 1 


259 




39 4 




397 


12,029 


1.505 




1,970 


27 6 


34 


53 




42 5 


79 1 


Ms 


4 044 


117,978 


8.565 


19.464 


15,339 


13 5 


15 1 


17,5 


20 7 


16 8 


43 3 


TrIpoL>n.«.n^lc3,lon,.l.c,ric!,s.' 


2,373 


67,282 






10,386 


129 


191 


196 


304 


35.1 


377 


Trucking and warehousmg 


''764 












20'( 


214 












24:779 


■505 


1:001 


4634 


26 8 


38 2 


29 6 


53 3 


75 2 


43 3 


Wholesale snd retail trade 


13.901 


800,382 


10,839 


47.664 


47.692 


5.2 


8,0 


7.6 


9,1 


6.6 


14.1 






149,505 


1.882 


6.71' 


9,756 




















6.567 




35,67f 






























































Ealing and dnnkmg places 


1:594 


43:762 


i:366 






182 


22 1 


219 


278 






Direct selling organizalions 


2.107 


8,945 






2:385 


129 


318 


40 




43 5 




Olher retail l.adS 


4,766 


161,256 


2,922 






89 


120 


14 2 










436 


5,720 




ri 


2,058 


37 3 


43 3 




I') 


65 5 


66 3 


Finance, Insurance, and real estate 


3,397 


44.294 


1691 


2.726 


16,696 


11,9 


17,7 


26 7 


30 1 


19,0 


29 4 


Finance 


"ges 


16,408 


'''46O 




'5*462 


' 22 8 


' 27 6 


''429 


38l 


' 26 


'''56S 


RMl*e"sllll'°""' '"°''°''' 


2.391 


27,692 


1,165 


864 


11,163 




23 1 


33 9 


46 6 


25 7 


30 5 




16,286 


246,772 


13.908 


34.034 


80,96! 


4.6 


63 


9,3 


10.9 


6.2 


15.5 


Holels and olher lodging places 




30,530 


















37 4 


















































Automobile repair and services 


1:329 


32:892 










20 6 


24 2 




217 


46 4 


























motion pictures 


1.955 


10,421 


1,112 




1,265 


145 


25 4 


22 8 




38 2 


22 2 






86,216 




12,798 


45,236 


102 


9: 






66 


40 6 






















107 








18:475 






9:20£ 














































4:442 




22 4 


24; 










oiSer sen,icas :::;:::::::::::::::::::::;::.. 


3,566 


26:643 


1,466 


3,590 


9:345 


10,0 




25 7 


34 5 


168 


28 3 




(■) 


1') 


_ 


_ 


(') 


(') 


CI 


_ 


_ 


C) 


C) 


Maryland 
























All Industries 


155,383 


4.384,735 


136.604 


512.403 


779,794 


4,4 


5,3 


7-9 


9.2 


4.9 


14.3 


All nontarm Industries 


137,666 


4.169.992 


116.582 


499,573 


741,308 


3.7 


64 


63 


g.s 


4.6 


168 


A 1 It 7"T"d'ii" 












21.5 


20.7 


22.4 


23.3 


2«.I 


35.8 




















250 


33? 








138:987 


li:068 


4:870 




35:3 








39.6 






3:869 


71,935 


9,309 


7.454 








268 


■ 35:3 






Olher 


2,060 


3,621 


1,645 


^506 






626 


50 3 








Other agriculture, loreslry, and lishing 


6,352 


42,007 






-3,546 


38 1 


35 6 


64 


(■) 


31 5 


92 4 
























9.8 


Construction 


14.785 


732.338 


17.409 


176.103 


114,605 


10 4 


143 


18,1 


20 3 


136 






3:534 


196:612 


2:463 


27,062 
















Special trade contractors ' , , .' 


10,491 


521.268 


13,805 


146,948 


80396 


_125 




Job 




164 




Other conslruction 














1') 




D 


n 


n 


Msnulacturlng 


1,997 


75,9:5 




19,286 


2,739 


27,3 


34,0 


42,5 


59,6 


41,5 


56.8 


Transportation, communication, electric, gas. 






!?:^S; 


19,798 
















Trucking and warehousing 


?:"' 


1J:m? 




?T?oe 


231 


306 


353 


n ' 


352 


6l'3 


Othc: 


5,634 


74,620 


5,384 


ri 


12:396 


166 


32 4 


33 1 


ri 


26 2 


49 8 




34,538 


2,117.207 


25.097 


146,183 


165,021 




8,7 


11.9 


12.0 


9,8 


19.2 




4,948 




3:926 










25 5 




212 






29,590 


















110 










3:241 


21:246 


23:685 






43 5 




262 






3625 


721:794 


4.740 


49,972 


46,907 
















6,065 


324.693 


6.433 


36,542 


22.565 




210 


236 


228 


236 




Direct selling organiiations 




42.830 






5.047 


137 


23 8 




(■) 


"J 




Other retail Irade 


7:086 


349,790 




24,184 


24,530 


150 




25 6 


23 












- 








- 








- 


Finance Insurance and real estate 


13,687 


132.259 


4 640 


4,864 


58.474 


103 


12,8 


20,4 


43.6 


15.3 


17.4 


Finance ' ' '■"■":■■"■■:■"■"■■": 






C) 














73 9 




Insurance agenls. brokers, and sen/ice 


2,773 




1,245 




2i:865 


22 7 


26 9 










Real estate 




89:400 


3,263 


2,606 


37,636 




146 


25 2 


66 8 


18 1 


23 8 




56,039 


883.786 


39.174 


130,929 


378.026 


5.0 


7.3 


13.8 


164 


6.5 


14.9 


















518 






63 










27,643 


28,341 


139 










43 


Business services 




106:528 


4:694 






























28 2 












Amusemenl and recreation services, e«ceot 
























motion pictures 


6,405 


39,102 


4,315 


10.929 


2,031 






24 2 








Medical and heallh services 


8,967 


330,467 


8,546 


37,741 


185,984 




10 5 


172 


20 






Ollices 01 physicians 




179,873 


5,023 


17,593 


104,708 








20 1 




46 5 


Ollices ol dentisis 
















33 6 






816 






















25 7 




Omil recce's 


15 882 


102:455 


4431 


'9:2?' 


5?-74S 


,8 


!9? 


IVo 


5" 




40 6 


Nature o, business no, allocable 


891 


(■) 


n 


(•) 


41, 


39,3 


I-) 


n 


CI 


51,7 


70.3 



Business Returns/ 1974 • Sole Proprietorships 
Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 



|AII figures are eslimales based on 


samples-mone 


y amounts are 


n thousands ol dollars] 














Number ol 


r~«"s' 


Depreciation 


Payroll 


:;.VLZ 




Coelflclenl ol va 


atlon (Perce 


t)i 




,ndu..ry 


n^^ 


^e"c'Ss' 


"S"- 


Payroll 


Net 
prolll 


Net 




(<l 


(21 


13. 


14) 


(5) 


161 


(7) 


181 


(9) 


(10) 


111) 




I90.M7 


5,661.747 


162.667 


566.262 


1.085.131 


3. 


4.8 


8,4 


7,3 


„ 


9,7 


All nonlarm Induitrlei 


HS26S 


5.553.566 


154 211 


552.407 


1.069.892 


29 


,, 


82 


73 


39 


too 




• 015 




10.662 


19.805 




312 


42 4 


48 6 


46 


53.0 
























































26.297 






-975 






74 2 








Omer 




45:??? 




n 








85 7 






533 




3il3 




2:186 




li:691 


22 4 


32 


35 3 


C) 


38 3 


34,7 


Mining 


... 


... 


... 


_ 


... 


... 


... 


,.. 


_ 


... 


... 


Construction 


JIMS 


765,649 


24,852 


127.524 


140,869 


88 


125 


23 5 


188 


113 


38 8 










76:637 




te'( 












Special trade contraclors 






i3:4e( 


















Other construction 


980 


4i:786 




ci 


10:273 


434 


52 3 


472 


C) 


46 4 


CI 


M.nul.clorlng 


6.574 


208.390 


5,415 


36.279 


42,340 


15,7 


22.5 


21.6 


35,4 


23,2 


44.2 




























5.79J 


200,207 




















Trucking and -aiehousing 
























Other 


3'000 


43:587 


3:005 


5:967 


8:748 


23 5 


52 5 


67 


95 5 


34 1 


67 2 


Wholesale and retail trade 


42.714 


2,692.763 


31,735 


165.152 


226,024 


6,1 


6,1 


10 7 


12.1 


a.4 


20,6 




e'406 


'577:225 




2i:576 


72563 


136 


16< 










Retail trade 


3387S 


2083,449 


26:oo; 


142,229 


152,330 


6< 












Food stores 








12,071 






















































































42 4 


Other retail trade 


















_235 




24 7 




ci 


ci 


ci 


ci 


ci 


CI 


CI 


C) 




C) 






14 M3 


352.649 


19,263 


13,707 


66.606 


9.9 


14 6 


30 3 


27 3 


139 


23 3 




"760 


59,008 






5:774 
































45 t 






Real estate 


11,968 


234,737 


18,143 


8,063 


40,522 


It 3 


210 


32 1 




171 


23 9 


Services 


69.773 


1266 907 


49,742 


167 379 


546.457 


40 


56 


98 


10.1 


55 


15,1 






■ 52:284 




7:320 


3:041 


26'C 




39'3 


33 1 




680 


PersonaTserace's ^'"' "^"^ ..'..'.'.'.'.'.'.'.......'.'.'.'..'../... 




135.265 


5:246 


24,567 


42,271 






20 6 


29 6 




36 7 






176:779 


7093 


22001 


65:714 




















3:951 




































































14:332 


465:092 






273:462 






122 


126 






OHK:es ol physicians 


5.861 


255.297 




25:B88 


158,069 


126 


109 


136 


146 




43 3 


Ottices ol dentists 


2,727 


139.661 




18,337 


74,739 




18S 


28 2 


24 6 




99 3 


Other medical seivices 


5,744 


90,134 




13,822 


40,654 








326 




49 2 


Legal sen/ices 








28,795 


81.957 








24 3 






oner services 


21,516 


139,379 


5:344 


11,498 




83 


151 


179 


33 3 


155 


23 1 


MIchKan 


























348.005 


11.516.683 


500.626 


1.196,510 


1.626.140 


35 


44 


84 


6.6 


5.0 


9,0 




261.798 


9 693 119 

' 


288.916 


1,076.543 


1456 146 

' 


J, 


36 


60 


61 


34 


,5 


























Ta'ms'"'' """"'• '"" """"" 


I?:!?? 


!:"':"' 


l"-"l 


119:967 


167:994 


12'2 


"i 


18'2 


35' 


"•5 


ISO 




37,987 


778 597 


110,801 






177 


316 


29 1 


48 3 


34 3 




Livestock 


20,357 


552,214 
















36 8 




Other 


27,863 


294,753 




















Other agncutlure. loresliy. and lishing 






5,625 


ci 


6,057 


185 


47 1 


31 


C) 


40 


38 6 


























Construction 


34,056 


1.197.550 


41.619 


1)8.271 


184.007 


7,0 


105 


13.8 


16.5 


97 


25.3 


General bulldii^' iontiaiiire' and operative ■builders' 


4:826 


394:254 


6:463 


50:194 


37'499 


183 




42 6 


29 3 


225 




Special trade contractors 


26,089 


679,162 


25,374 


119,838 


126.826 


80 




157 


21 7 






Other construction 
























Manulacturing 


7926 


372,660 


16317 


72,340 


59,653 




18 5 


20 3 


24 5 


18 5 


36 3 
































ill 


















Trucking and warehousing 


7:881 


220:55? 


??:JII 


23:i|l 


145 


Il'l 


I" 


39'0 


219 


34'9 


Other 


3:374 






10,437 




21 9 




27 1 


69 


44 4 






77 664 


5 667 540 


77 649 


418 766 


421509 


^5 


53 


j^ 


78 


60 


14 1 




















200 










4:414:254 




























53:329 


24:515 








180 








8:821 


1,602:725 


13:234 


89,999 


79,130 


123 




160 


129 






Eating and dnnking places 


10,012 


515,097 


17,372 


88,069 




130 


158 


182 


17 8 






Direct selling organizations 


15,897 


119,463 


1,564 






10 5 


29 9 


36 4 




27 5 


27 8 


Other retail trade 




1,357,185 
















116 






i:894 


71,486 


812 


ci 


4:773 


28 6 


35 1 


39 


CI 




430 


Finance. Insurance, and real estate 


24.524 


342,530 


15.611 


19,757 


108,795 


8.0 


14,2 


16.6 


42,1 


12.1 


16.1 


Finance 






























2,222 


9.290 
















Real estate 


1 7:584 


205:459 


13,350 


10.302 


61:399 


94 


158 


188 


70 3 


152 


168 


Services 


96.621 


1,906.943 


•6,514 


322.203 


642.068 


3.9 


6.2 


14 2 


13.1 


5.3 


lis 


Hotels and other lodging places 




56102 










30 7 




39 8 


36 


306 






308,890 








82 










339 
















20 






160 






















































7,556 










14 5 






42 5 








12,814 








293:243 


93 
















267:056 


6:582 




151,211 






20 8 


139 




26 7 


Onices ol dentists 


3:032 




4,450 


28:021 


81,008 






24 4 


218 




913 




5,214 


130:330 




12,449 


61,024 




193 


22 5 




188 


70 3 


Legal services 


4,265 


140,315 








169 






28 8 




56 9 


Other services 






1 1 :428 


64:141 


82:143 




186 


18 5 




14 3 




Nature of business not sllocable 


2.199 


,6,642 


C) 


C) 


4.337 


266 


290 


C) 


C. 


4,1 


50 3 







Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 








(All figuies are eslimales based on samples-mone 


r ^-""""'^ '" 


n thousands o 


dollars] 














Number 01 


Business 


Depreciation 


Payroll 


Net profit 
(less loss) 


coefficient atloMPVrc^n,,- " 


Industry 


Number 


Business 


Deprecl- 


Payroll 


Net 


Net 














Bust. 


receipts 


• Hon 


profit 


loss 




ID 


(2) 


(3) 


(4) 


(5) 


(61 


(7) 


181 


(9) 


(10) 


(111 


Minnesota 
























All Industries 


297,654 
158,9«7 
142,066 


EE 


::E 


562.660 
127,070 


524,317 


8,8 


10.8 


10.8 


li: 


lE 


12,0 


All 1 1 d t 1 


too 


Agriculture, lorestrv, and (Ishing 


18,0 


Farms 










513,300 


90 




109 




!o; 


162 




6?57" 


154250! 


190:63f 


64:48< 




137 


137 


179 


23 7 




419 


























Olher agncullure. loreslrv, and lishmg 


3!37! 


51>24 


4,153 


1:523 


11,017 


22 7 


41 4 


36 7 


52 7 


448 


450 


Mining 


186 


2,867 


341 


- 


-1,757 


45,9 


83 


15.2 


- 


7.4 


36,6 




'|.|M 


527,549 


25,856 


"0" 


"■9" 


9,3 


15.7 


24.1 


20.2 

36 ( 


35! 


32,4 




50 


























Omer conslruclron 


l'l21 


43.230 


7.002 


ci 


7 643 


36 3 


456 


56 5 


CI 


43 6 


56 6 


Ma 


4,264 


121,625 


7,325 


18,024 


13,347 


195 


30 8 


26 8 


39.5 


29.2 


43,7 


^ "" ^"i, ,■„ 1 ',, 


























10.66C 


296002 


35,654 


42,559 


40,269 


13,0 


16.8 


18.6 


30.5 


217 


38,9 


^^likinga^IdwlreS^ing 


45 3 


Oihe, ' ' 


3!39e 


80,422 


5.336 


15,247 


12,441 


23 5 


33 3 


36 6 


62 7 


36 8 






46.314 


2,884,957 


40,872 


192.423 


158 456 


SB 


7.8 


11-3 


13,1 


9.4 


17 2 




9,50e 


893.449 




18,811 


46:339 


127 










32 1 


Relail trade 




1.987.658 


31:203 


173,297 


112,077 


66 


96 








18 9 










46,267 


22,839 




186 








43 9 








5:"04 


















Ealmo and drinking places 
























ahehel^"lZl "' 


'p 


7n:o3i 


wel 


59753 


46??; 


Iw 


?7? 


22? 


''226 


19 4 


III 


wtiolesale and retail trade not allocable 






I'i 


I'i 


ri 


n 


r> 


CI 


CI 


Cl 


Cl 




14,647 


21)2.916 


7,426 


12,703 


77,999 


11.8 


13.5 


28.7 


,.f" 


Cl" 


22,5 


Ffn"a"ce ""■ 




























Real estate ' 


8!637 


108J67 


6,200 


6.392 


41,831 


166 


184 


33 6 


48 8 


186 


26 8 




56,502 


720,640 


49,542 


99,735 


218,890 


5, 


92 


16 8 


16.5 


87 


190 


Hcre"ando,be,lod9ingplaces '. "" 




42:388 


6:830 




3,438 


22'0 


296 


32'9 






38'2 




12811 


91.785 


5.614 


'7*725 


32,224 


116 


20 1 


29 9 




198 




Buaness services 


10>67 






26,323 


25,440 


126 


26 6 


63 4 




23 1 


48 6 






' 


















45 


Amusement and reciealion services, except 












































340 






5:435 




6:886 


25:970 


















1.977 


76:654 


2.016 


9,394 


42:629 


23 5 


210 










Offices of dentists 


1,798 


79.932 


3.416 


12,366 


37,708 


28 


27 9 






26 3 














21,523 










37! 


























50 4 


OtSer services 


14!826 


108:375 


6,116 


15,557 


28:962 


106 


189 


182 


33 7 


20 3 




Nat re of b siness not allocable 


1419 


28.867 


... 


,., 


1,248 


33,1 


66.7 


C) 


C) 


47,0 


52,2 


Mlssl«,lppl 
























All Industries 


119,278 


3.843,510 


210,244 


338,355 


267,194 


J , 


44 


8.7 


6.8 


5.4 


11.5 


All nonfarm industries 


71,314 


3,175,769 


97,607 


277,571 


342,089 


3,4 


4.2 


7.6 


6,7 




104 


. 1, , . ... .„- ,.,hl„o 


49 662 


693 999 


114 936 


62,893 


-71,541 


113 


15 1 


146 


21 5 


22,7 


14.7 


F^m' °°^"V-'° 3 


















222 














45:240 










28 9 




27 6 








44:889 












23 9 


50 6 


193 


oSTa riculture lorest 


41972 




4,281 




















1,698 


26:258 


2,299 


2:109 


3354 


24 6 


193 


38 3 


32 6 


33 8 


604 


Mining 


966 


68 387 


4 858 


4,780 


3 814 


23,2 


174 


32.4 


14-9 


21,0 


25 8 


Construction 


10,338 


363,388 


14,506 




45,851 




132 


21.2 


18.3 




359 


General building ' contrac'tols' anci operative 'builders ■■■;■;■'■; 


















37 2 


30'8 


73'9 






210:S22 
















156 


59 4 


Other construction 


ll663 


64.115 


(•) 


I') 


7:770 


23 8 


26 7 


CI 


!•) 






Manufacturino 


1,498 


92.592 


8 422 


13,591 


6 664 


25.4 


25,5 


35.0 


33.1 


22.8 


(•) 


Transportation communication electric, gas. 
























and sanitary' services ' !.....' 




126,886 










20.9 


24.6 


33 5 


22.3 


38.3 






116.868 












26 1 








Truc^king and warehousing 


'835 


9.998 


'339 


t:o4o 


2,598 


34 7 


34 3 




55 7 


56 4 


11 2 




25,332 


1,977,325 


24.225 


113 392 


109,113 


5.8 


58 


89 


8.3 


75 


178 








4,286 




22503 


198 


9'6 


221 




166 


454 


Retail trade 










87,003 




68 


98 












468:226 
















16,3 


42 












16:969 






20 9 




166 


59 3 


Eating and drinking places 






2:879 


16:510 








33 6 




26 1 


358 


Direct selling organizations 


2!446 




CI 




1:186 












566 


Other retail trade 




565,144 


6,901 


38,372 


38,705 






14 9 






29 2 




ri 










1") 


CI 


CI 


Cl 


Cl 


C) 


Finance. Insurance, and real estate 


5,694 


98,499 


4,757 


4,745 


23,079 


13.9 


19.3 


262 


54.7 


18,6 


26.7 


rrJsurai'ce a enlsbrokers and service " ' 




24,384 


'"'837 


ri 


I'o'sse 


''229 




''49 1 


cl 


' '259 


' 83 3 


fl'lal M'lttl^^" '■ 


3^670 




3.516 


3,250 


10.260 


18 1 


32 6 


31 6 


74 7 


28 1 


296 




20,679 


403,448 


19.427 


56,876 


137,716 


6.5 


92 


15.7 


13.5 


7,2 


17,5 




'6!301 


64!l20 


Vo29 


I'ugo 


I's'tgi 


' 12 9 


' '21 6 


'''28 3 


''349 


''21 


''428 








906 




5,953 


20 2 




28 5 




















26 6 
















































28 








36 8 






3!l36 


















105 






1.162 


73:492 






45547 










123 






699 


28.273 




3:820 




30 9 








26 






1.275 


13.406 






e:664 


27 7 












Other services 




50,702 




'6*072 


16,070 










22 3 




4,241 




2,003 






14 7 


1B9 


26 9 


29 2 


194 


46 6 




,,133 


18,986 


(•) 


(•) 


2,548 


30,5 


539 


CI 


n 


56.9 


292 







Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 

|A|I figures are estimates based on samples— money amounts af.e ir thousands of dollarsl 



AM Industrtei 





334,922 
1,103.H7 
435.366 
96.845 
640.862 



729.183 

122^055 



6.325 

56.478 

1,024 
5.335 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 



[All fi 


ures are eslimales based on 


samples-mone 


|, amounts a,e 


n Ihousands o 


dollais] 
















BusMBS 




Payroll 


lless loss) 




coetflclent o. .. 


..ion (Percent,. 






eSii- 

netus 


Buslnasa 


Deprecl- 


P.,rol, 


p:!;;it 


Net 
lou 




(t) 


121 


(3) 


(4) 


(5) 


m 


(7) 


(81 


m 


(101 


(111 


Nebraska 


69.773 


2.669,493 






952.079 








7,5 






AlnnduslfLs ^..^...^.^ 


101 


A II 1 


los'so' 




^I1?s 


11 


614.567 
607,024 


6.0 


11 




;» 


64 


12.3 










i:78o:7e: 


221.031 


































10( 








ome, 


7!ee7 






















Olher agncuiluro, lorestry, and lishing 


2,211 


44:005 


2:324 


1:734 


7:543 


20 8 


289 


26 3 


34 1 


29 8 


522 


Mining 


2S9 


7.389 


531 


CI 


1.087 


55.7 


37.6 


46.3 


CI 


34.0 


1M 






251.22! 


9,775 


58,143 


43.981 






26.4 


22.7 


13.: 


















































493 


Olher conslfuclion 


369 


16:293 


1:752 


ci 


3:760 


46 3 


31 5 


476 


CI 


39 7 


96.0 


ManulacI ring 


407 


32.708 


(•) 


C) 


5,273 


45 


36.3 


,., 


,., 


42.2 


,., 


"^p^^^^"°":"""^:'": 




174,457 


19,760 


15,738 




151 




22.7 


31,6 




27.2 


























o'ther'"' an *are ousing 


826 


ci 


n 


ci 


'644 


38 9 


CI 


C) 


CI 


50 3 


62 4 




21.098 


1,718.002 


20.318 


117 878 


119,466 


6.3 


6.0 


9.7 


12.8 


,, 


15.5 




5;i38 


'608:600 


6:481 




37:349 






169 


22 


12( 


200 




15,381 


1,105,163 


13.738 




81.595 


74 




12( 


14i 










167,97C 


1,38! 




7.402 
























30,483 






















32:290 




18f 












Direct selling organizalions 
























^Oine,^,ela|lJrad|^ 




323:014 












212 










(•) 




ci 


ci 


ci 


C) 


C) 




CI 


CI 


CI 


Finance Insurance and real estate 


S9ia 


77.236 


3 066 


2 102 


25.485 


120 


178 


16 4 


28 2 


16 8 


19 2 


Finance 


'j'oig 




''676 


ci 




'■'74 


''278 


''36 7 


c! 


''229 


''57 5 


Heal'eslale''^" ^' 


2!eo.i 


36:660 


2,335 


1.212 


6:793 


170 


23 6 


167 


33 8 


24 8 


14 1 


Services 


25.343 


357 774 


13,670 


45,542 


123 449 


59 


9.6 


12.5 


20.1 


78 


22.8 


Hotels and other lodging places 


•595 


20:694 






'780 


397 


65 1 


CI 




72 = 


59 4 




7.778 


70,190 


3.106 


10518 








23 6 


"386 


175 








38,885 


























1:666 












































1,418 






CI 




25 6 


49 4 










Medical and health services 


2,593 


99:016 


2:881 












25 3 


128 




Onices 01 physicians 


697 


42,318 


1,189 


4:467 


26:429 


22 6 


16? 


25 2 


20 5 


156 


57 7 


Ollices 01 dentisis 


846 


37.266 


1,247 






26 9 


23 5 


27 5 






98 6 
































818 


















Olher services '..'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.'.''.'-'.'.'.'.'.'.'-... 






' 


2:064 


















698 


6.691 






4,365 


34,1 


464 






46,5 


84 5 


Nevada 


' 


' 


38.953 


' 


' 






































A It 


3.068 


76.746 


8.910 


9,904 


-17,122 


15.6 


228 


1!' 


25.8 


34.6 


11.2 


TaZ""' """"'■=" ^ "3 
















15 8 


30 5 




117 


Field crop 


868 








1:215 












39 3 


Livestock 




35:883 




















Other 






778 












49 4 








804 


8:474 




2:080 


-99 


196 


37 5 


37 2 




45 5 


26 3 












-1,270 
7,825 














Construction 


2.090 


99.520 


3,001 


19,673 


12,0 


13.9 


17,7 


21.1 


,„ 


250 




















25 


302 


22 5 


Special trade contractors 


1,319 




1,865 






















1") 




ci 


ci 


CI 


CI 


CI 


CI 


CI 


CI 




















































633 














39.1 






373 


















49 9 










241 


1:490 


CI 


CI 


-117 


32 8 


39 8 




n 


62 4 


43 9 


Wholesale and retail trade 


8 016 


496.662 


7.889 


41 597 


29,071 


69 


7.8 


11.4 


12.0 


8,7 


17.0 




1:232 




1,729 


4:232 


7,478 






25 7 








Retail trade 


6.588 






37,275 


20,598 








13 1 






Food slores 


270 


30:i7O 


'294 






33 9 






39 5 


53 7 




Aulomolive dealers and service slalions 




















165 


38 6 


Ealing and dnnking places 
















































Other .ct'iUra°df""^"°"' 


('i'^" 


103:964 


n^ 


iV" 


{•1"*" 


Cl'" 


0'" 


l-l"" 


189 


Cl'^' 


n' * 


Fnanirr rancranrreafeslatr^ ^ 


3.264 


44.9:0 


2,841 


1.284 


13,609 


10.5 


15.0 


210 


339 


158 


176 






iilt 
















331 


42 4 


Insurance agents, brokers, and service 






















70 1 


Real estate 


2,556 


35,892 


2,512 


582 


9,802 


123 


177 


23 


54 2 


186 






t1,30« 


21S.8S7 


14.012 


35.174 


59 641 


5.2 


66 


11 1 


118 


59 


110 












2:373 


























126 


20 3 


25 5 










2:221 




1:522 


3:395 




130 




30 7 










480 




357 






25 6 










38 6 


























motion pictures 


1,655 


42,609 
38,905 


2,157 


7,887 


18855 


I59 


Jsl 


123 


20 7 


96 


•0 2 


Ollices ol physicians 


244 


















155 




Ollices ol dcnlisls 


























375 


2:846 


'''347 


'2' 102 


5697 


22 I 


til 


''34 4 


'iSB 


'" 


'''■4 


Olher services 


2,755 


22:490 


1,215 


3:264 


7:593 




20 5 


199 


34 ^ 


'8 < 


71 r- 


Nature ol business not allocable 


n 


CI 


^ 


- 


CI 


C, 


CI 


CI 


- 


n 


CI 







Business Returns/ 1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 

[All iigures are estimates based on samples— money amounis are in thousands ol dollars] 





716,931 

73,700 
106.089 
27.835 



Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 

|AII figures are estiinales based on samples-money amounis are in Ihousands ol dollarsi 



r:,". 



other construct 
rianufacturtng 



Direct selling organizatio 



Real estate 



Construction . 



' agents, brokers, and sen/ice 



902.507 

26!467 
656.384 



51,23- 
369,9?6 



3.139.743 

-8.88I 

-33,30 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 



1A„ ,ju,es a,e es„m 


les based on 


samples-money amounts are 


m thousands o 


doilarsi 
















Business 
receipts 


Depreciation 


Payroll 


Ne^prom 




coeftlclenl 0. .. 


nation IPerce 






Indu.lrv 


Number 


Business 


Deprecl. 


Payroll 


Net 


Net 














n^^l's 


receipts 


stion 


prom 


loss 




(11 


12) 






15) 


(6) 


(71 


181 


19) 


110) 


(11) 


-- — 










969,334 






.. 




6.8 




*''j"7„ri" indu,t,i.» 


167.929 


5.679.70 


164,107 


Z"ul 


] 


4.7 


7? 


'ul 


A ncullure "llreT irt'.h'n 








Hi: 


iin% 








20.8 


IBS 


25.S 














15 








i:459:40< 




184:784 


290:329 


12 


176 














245.17 


31:217 


23,012 


-33.689 












45 5 




12:401 




13,230 


4,876 


-9.311 










641 




Olher agncullure loreslty and lishmg 


3.172 


■ 57:50 


5,135 




6.379 


22 


38 9 


41 






42 5 


Mining 


3(7 


4 08 


1BS 


_ 


1397 


56 


43 5 


23 


~ 




32.2 
40.2 




24.570 


•45,46 


27 477 


160,379 


114.669 


, 


12.9 


23. 




117 


General budding conl.aclors and operalive builders 








40,431 






218 




279 


25': 




Specal irade conl,acra.s 






16:375 








166 


30 










2:6«a 


126,67 


8,262 


ci 


17.783 


25 


39 3 




C) 


33! 


44 2 






314,96 
207,63 


20,783 




29,667 






|- 


30.7 


II 


49.7 


T„n".por,1,lon, co.n,on,c„lon, elecnc. gaa, 


6.77 


21.782 






TrucKing an? «a.ehousing 










252 


01 he. 


2,660 


37.306 


2,777 


4,407 


3:603 


23 


32 1 




67 1 




48 4 


WhoWMIe and relall trade 


S3.S3: 


3,127,25 


35,224 


144,284 


207,526 


5. 


6.9 




10.5 


8.0 


18.6 








7.638 




52.686 
















43:793 




26229 




















7,094 




4.346 












20 4 








7,488 














21 


20 


171 




Ealrng and dnnk.ng places 






4:6U 








22 1 






















14 


42 ( 










Oilier retail iradi 




682:299 




46.940 


44:656 


10 












Wholesale and retail trade nol allocable 


2:984 


118,240 


1:357 


CI 


15.760 




36 < 




CI 


32 3 


45 9 


Finance Inaurance and real estate 


12,941 


194 493 


11923 


9613 


65 200 


„ 


18 


33 


313 


16 9 


412 


Finance ' I": 




71 '323 


'"'484 


l'i,3g 


31 '229 


''20 


''338 


''46C 


42 6 


'''262 


''449 


Healcslate 


e:805 


115,744 


11,206 


4,737 


32:622 


18 


21 5 


35 


46 5 


22 6 


45 4 


Servlcei 






















».o 




2:476 


35'77' 


6684 


ci 


-?:o"S 


2! 


3'', 


39 


,., 


42! 






159:971 


5:670 


26,518 


44,688 
















6:791 


75,204 


3,114 


12,059 


















4.620 


78,748 
















27 6 


54 7 


Amusemeni and recreation services, ciccpl 




















motion pictures 








CI 




23 5 




50 9 




53 




Medical and health services 








33966 


121:059 






20: 








Oflices 01 physicians 






. 2:011 


13.321 


57.590 








178 






Ollices 01 dentists 






1.812 


10,611 


30.461 




24- 










Legll'sewcef""'"'"" 


nil 


43546 


2,198 
1,167 


'0,036 


18:342 


32; 


"4 


45 2 


40 3 


32 = 


97 8 


Olher services 


17.175 


247:29< 




32.675 


57.369 


96 


21 4 


20 9 


30 


158 


35 4 




2.773 


24,742 


1,301 






24.2 


48.4 


64.2 




487 


82.8 


North DaKota 












2.878.904 






657.398 




2.8 










,,', "','" _, ,, 


25 425 


27,898 
252,070 


7", 


3^ 


!! 


70 


!i 


1" 


A^u^ure, loieali. and tianing 


62.970 


1,635.560 


549,960 


4.1 


3.7 




6.2 


3.7 


10.8 


62,167 




251,429 


65:082 


547,563 














u'cSloT 


16:703 


i:365:26f 


188,827 




504,789 


10' 


89 


10! 


146 


122 


13 6 




3,989 




e:4io 
















23 7 


Olher agriculture, loreslry, and l.shing 




10:150 




589 


2:397 


23 9 


32 4 


45 1 


34 7 


29 5 


59 


Mining 


























^626 


118,092 

45,106 


5,356 


20,712 


16.715 




.3.0 




255 


,2.8 


46.8 

73 


General building contractors and operative builders 


257 


III 




2 778 






11:648 










26 9 






Other conslruclion 


244 


11:72; 


ci 




2:996 


39 7 


35 1 


C) 




36 3 


81 6 


Manufacturing 


189 


15,824 


453 


2,461 


1.587 


44 1 


37 3 


41 3 


43.8 


40.9 


65.3 
































'.■VA 
















s" 


Trucking and .arehousing 


1083 


"■lU 


3:?6o 


4:949 


19 7 


197 


20 1 


237 


236 


Other 


450 


13,204 


1,237 






30 9 


34 1 


43 9 


61 


37 5 


95 3 


Wholesale and retail Irade 


8.761 


697,422 


9311 


39 520 


40,072 


64 


S3 


94 


80 




17 8 










5:596 










12'l 




Retail irade 










26:514 










91 


20 7 




464 




980 


5:102 


3,081 


23 5 


167 




179 


21 5 








136:444 


1.325 


8,077 




171 






154 






Eating and dnnking places 


1,280 




2.556 


9,663 




176 


17 9 






199 






2,103 


'7:799 


236 














48 9 






2,010 




1.955 




10:382 






166 








Wholesale and retail Bade not allocable 


277 


9,753 




ci 




36 3 


38 3 




C) 


43 6 


70 9 




2.396 


29,666 


1 147 


1,086 


11,711 


13 


15.5 


35.9 


61.4 


16 1 


36.0 


Finance 






'■',3, 


1,03'e 


'6'249 


''t89 


"234 


' 39 3 


_64l 


''236 




Real eslale 


vug 


13:622 


1.007 




5,246 


18 5 








22 6 


470 




7.732 


125,311 


6,487 


23,509 


29,394 


7.5 


10.1 


13.2 


16.9 


8.5 


20.2 




271 
















46 3 






Personal services 












146 






























52 2 


30 2 






















49 1 


415 




Amusemeni and recreation services, encepl 
























motion pictures 






723 




86 




44 9 










Medical and health services 




26:510 


878 


3.498 


12.346 


22 3 


163 


20 2 








OHices ol physicians 


126 


7,145 




665 


4,786 


303 




30 5 








Ollices ol dentists 


206 


9,894 




1.300 


4,836 






30 8 












9,471 




1,533 








422 








Legal services 


























I 908 


17:734 


558 


1,857 


3:822 


156 


28 1 


30 5 


550 


238 


33 1 


Nature ol business not allocable 


CI 


(•) 


(■) 


C) 


CI 


C) 


C) 


CI 


C) 


(■) 









Business Returns/ 1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 

[All ligures are estimales based on samples— money amounts are in thousands ol dollars) 





Number ol 


Business 


Depreclallon 


Payroll 


Net prolll 
(less loss) 




Coelllcleni ol va 


atlon (Percent). 






Number 


Business 


Depreci- 


Payroll 


Net 


Net 














8ush 


receipts 


ation 


prom 
















nesses 














It) 


(21 


13) 


14) 


(5) 


16) 


(7) 


(•) 


(9) 


(10) 


111) 


Ohio 








1.294,329 


2,168.764 














All 1 1 d 1 1 


345 211 


11.826.607 


j,j^j„ 




1.661.250 


J, 




5, 


5 


J 


72 


A Ic II e 10 e t > a IKhl 


136,939 




243627 


60 470 




93 


124 




13, 


12, 






t28,407 














n't 










65,163 






16:342 




13: 






17 




26 5 


Livestock 






109:514 


26,924 




16.9 








25, 




Other 


tt;44i 


94:545 


10,530 


13,092 




25,: 
















206.429 


10,205 


24,112 


41,545 




24 9 


199 


30 


22 


31 5 


Mining 


1.520 


82.096 


5.726 


18,146 


13.232 


26,5 


32,7 


34,3 


50, 


2S,0 


17,1 




47.702 


1.565,997 


45,582 


266.640 


253.314 






13,4 


14, 


8 


31,1 




6,35t 


510,374 


4.970 


93.435 


54,033 






23 3 








Special trade contractors 


36,57: 


927,486 


33.18! 


154.662 


178.309 


















148,137 








190 


27 1 


31 5 


41 


25 


79 


Manulacluring 


10,033 


291.274 


10.710 


51.591 


53,926 


17.1 


16,9 


16.9 


25, 


16,5 


29,7 


Transponalton. communication, electric, gas. 
























and sanitary services 


16.322 


466.064 


55.156 


46.900 


42.739 




15,5 


18.0 


31, 






Trucking and warehousing 


13,347 


387,112 


53.112 


41,469 


33,309 
















2,975 


60,952 


2,044 






24 


27 1 


42 1 


(■) 


40 3 


41 6 


























Who'esale "rad'e ' ' ' """''.""""""' 


















20'i 






Retail trade 














51 


86 


8 




136 


Food stores 


6:424 


928:593 




65:ei9 


43:263 


156 


131 


198 


20 




42 7 




12,478 


1,659,106 


11:431 


86,741 


103,011 


















838,917 


20,340 


147,006 


74,564 


















70,782 


526 


















Other retail trade 




1,430,614 




















Wholesale and retail trade not allocable 


3,077 




'659 


fi 


17:323 


23 1 


38 


43 5 


{•) 


39 5 


39 8 


Finance Insurance and real estate 


35 344 


554.848 


18.256 


37.639 


175.102 


6,7 


12,2 


174 


27,9 


• 9 


23,7 


Finance 


'654 










46 3 


474 






49; 




Insurance agents, brokers, and sen/ice 


9,903 


271:352 


'3*547 


31,169 
















Real estate 










76:984 


8 I 


142 


21 2 


44 5 


13: 


26 3 




123.512 


2.059.666 


73,523 


313,654 


744.234 


3,6 


5,5 


7,6 


a,9 


4,7 


11,5 






24,944 
























312,239 




71,226 


87:626 


81 


135 


23 1 


20 6 


118 


32 




2i:919 


214,401 


6:350 


27,687 


76,255 


86 


16 7 


22 8 




14 3 




Automobile repair and sen/ices 


9.536 


296,619 


11,535 


55,667 


42,908 


133 








195 




























motion pictures 




114,975 












165 










i5:o4i 


598,234 




68:458 
















Otiices of physicians ' 










197:016 








18 5 




39 2 


Ottices 01 dentists 


1:654 


136:445 


3:689 


20:50c 


68,304 


20 5 




27 


23 


199 


816 




6,587 


151,666 


4,242 


16,255 


64,086 


14 6 






23 7 


16! 




Legal services '.'..'..."..'. 


8,717 


200,568 


3,127 


22,660 


108,389 














Other services 


27,289 


297,668 




50,882 


94,472 


78 


160 


192 


22 4 


13 2 


26 2 


Nature ol business not allocable 


3,163 


45.313 


2.327 


(') 


12,451 


23.6 


42,0 


41,6 


(•) 


37,4 


56.4 


























All Industries 


239.191 


6.807.057 


333 696 


519 622 


547 292 


4 1 


43 


76 


63 


5, 


96 


All 1 1 d n 






140 25 


4 


590:221 


34 
3,4 


4,5 


70 


69 


43 
4,. 


91 
9,1 


A ricullure loreslr and llshln 




■ 




'i'Z 














%'a,ws"'' °"""'' '"" ' "° ;■■;■■• 


10?'3?6 


!:"I:S" 


193440 


-Hill 


8'? 


I0'3 


"'5 


15'i 


14'' 


121 




30,318 


719,144 


97:582 


35,089 


133,456 




19 1 


20 9 


24 8 




35 3 




56,332 


986,896 


88,405 


28,174 


-157,496 






145 


18: 




13 9 




12.666 


35,970 


7,453 




-16,889 






23 1 








Other agriculture lorestry, and tishing 


3,434 






5:998 


14,330 


22 2 


34 




41 6 


32 1 


609 






226.030 
545.592 


16,461 


64.465 
















Conslrucllon 


16.342 


60 574 


9,2 


14.2 


18,2 


199 


12,4 


34,1 












9'261 


25 8 


26 2 




43' 1 


29 2 


52 2 






315:274 








102 


182 






14 8 


46 9 


Other construclion 


i:42i 




1:033 


ci 


6:050 






34 4 


|-1 


35 7 


56 9 


Manolacluring 


3.485 


142.472 


7.003 


20.480 


21,845 


21,3 


21,6 


41,1 


24,1 


25,1 


40.3 


















































Trucking and warehousmg 


4*107 


ii5'ie7 


14:463 


!;:«! 


8'864 


192 


"■§ 


26'S 


,•)"'' 


"i 


462 


Other 


'527 


22:467 


1,870 




2:710 




55 2 






49 3 




Wholesale and retail trade 


44.267 


3 129 630 


40 126 


203 453 


197 010 


73 


65 


10 6 


92 


80 


155 




7,345 












125 










Retail trade 








165:077 




75 


76 










Food stores 








21,224 


13:463 


22 8 




















33,454 














469 




6:282 




5:266 


50:746 






190 


23 1 


214 


25:0 


34,0 






42:528 










29 8 






26,8 


319 


Other retail trade 


10:788 


794,152 


13I135 


59,653 














29 6 


Wholesale and retail trade nol allocable 










2:086 


40 6 


46 7 


C) 


n 


54 9 


99 6 


Finance. Insurance, and real estate 


13.295 


163,567 


6.265 


16,109 


50.527 


10.3 


16.7 


22,8 


50,7 


16,3 


29.9 








































23 9 










Real estate 


7:760 


100:659 


4:505 


14:471 


17:356 


137 


25 7 


29 4 


62 5 


24 8 


37 6 




rdi 




'ur. 


111 


192.564 














Holels and oitiei lodging place's 


'sAs" 


368 


41 3 


4 17 


575 


7o''l 


472 


Personal services 


12,232 


120,874 


5,481 














165 












11:658 






















2:967 










32 9 
































MeTcaTaSd'Sh services 


2995 


,33.876 


3113 


26:231 


7i:392 


215 


15 1 


41 9 


21 6 


14 4 


46 5 


Ollices ol physicians 




69:905 


i:365 


9,309 


39,834 


III 


186 




212 


161 




Oltices ol dentists 


565 


36,966 


883 


6,311 


16,308 


35 4 


32 2 


33 7 


34 4 


312 




Other medical services 




44,268 


2,251 


10,611 










45 8 


34.0 


50 7 


'oT%Z''A 














25 9 






26 3 




11 307 


123:256 


4,208 


11,945 


47,385 


11 5 




23 9 


33 2 


179 


49 




2,260 


36.969 


2.043 


(■) 


5,500 


25,6 


57,6 


454 


(•) 


37,3 









Business Returns/ 1974 • Sole Proprietorships 



Table 1.5— Receipts and 



Profit by State and Selected Industries— Continued 

based on samples— money amounts ate m thousands ol dollars] 



Other agncullure, loteslry, and lishmg 



Transportation, 

Trucking and 



Hotels and other Ic 
Personal services 
Business services 



General building conrractors < 



Transporlallon. 



Direct selling organizations 



Business servic 



545,995 
218;695 



1.583.57 

85.222 

61,786 
2.076 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 



Finance, insurance. 




116,999 
42.037 

23!203 



3,375,626 
2,660.420 
560.319 



67,863 

2l'417 
3,602 



1.756 


15,976 


70.800 


170.298 


S457 


i^l 


'^:3): 


Hill 



Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries^Continued 

[All ligures are estimates based on samples— money amounts are >n thousands of dollars] 



Depreciation Payroll 



South Oakola 



Special liade contraclofs 



Business services 




8:S46 
567 

V346 


"aw] 


,"" 


M.OU 


1.606 


!e:m? 


10.347 


143,624 



256,697 

-1,821 
22,904 



Business Returns/ 1974 • Sole Proprietorships 



(All Ijmes are esi.m 


les based on 


samples-money amounts arc 


in Ihousands ol dollars] 














Number of 


receipts 


Depreciation 


Payroll 


(less loss) 




Coefficient of va 


allon (Percent)' 




Irdualry 


Busi- 


Buslrtes^s 


Deprecl- 


Payroll 


profit 


Ne. 














nesses 














(1) 


(2) 


(3) 


(4) 


(5) 


(61 


(7) 


(8) 


(9) 


(10) 


Ill) 


Tetas 
























All Industries 


626 898 


25,652.063 


1.211.848 


2,418,820 


2,494,064 


2 


27 


59 


40 


33 


61 


All 1 1 d < 1 




20.701,689 


580.292 




' 


, 


24 


36 


, 


23 


42 


























Ag,^ul>u,e, lo,«.rv, and fishing 


















1'" 


."? 


92 


F,eld crop 










"02:867 






157 




131 




Lr/eslock 




2:175:489 


312:087 


119:831 


-716.128 














Olhef 




147.668 


25.094 


27.018 


-63,234 














Olhe, agncullure, loresl-v. and l.sh.ng 


13.936 


281.685 


21.053 


37,299 


34.320 


10 


17 1 


183 


28 4 


185 


22 5 


Mining 


16,676 


1.183,262 


56,758 


55,304 


147.911 




6.0 


7.0 


17.9 


5.8 


E.6 




67,764 


2,502,246 


68,965 


456,040 


296,507 


4 


,, 


10.4 


11.3 


7.0 


13 


Geneial building conlraclors and opeialive builders 




895.062 


11.502 


95.090 


37:733 










161 


174 


Special trade contractors 


52:259 


1,401.985 


42.096 


312.915 


226.642 








ul 






Other construction 


6.366 


285.199 


15.368 


48.835 


32.132 


16 


164 


28 1 


22 2 


205 


28 5 


Manufaclurlna 


11092 


41B0O9 


19 160 


87 533 


30 795 


,, 


15 9 


20 3 




18 




Transportation, communication, electric, gas. 


























23,213 




63,218 


111,392 






12.7 


16.9 


20.8 


13.2 


20.2 


Trucking and warehousing 


19:206 




55:192 


88.192 
















Other 


4.007 


110:724 


8.026 


23.200 


13:508 


19 


28 8 


50 4 


39 7 


26! 


31 2 




156,158 


11,094,761 


135,954 


732,529 


654,972 




3.7 


5.3 


6.1 


4.9 


99 




21.505 




3i:35i 
















276 


Retail trade 


132.606 


















5; 


10 1 
















92 


127 






27 3 








2o:e93 


177:88^ 


159:128 


7! 




126 






35 8 


Eating and drinking places 


20:129 


■921:029 


20.982 




49.28S 




12? 










Direct selling organizations 




164.545 


3 977 


















Other retail trade 






38.038 




















4.04 7 


189.105 




7.566 


6.795 


199 


25 8 


30 9 


29 9 


334 


58 3 


























F?n"ance" "'"■"' '' '""."'. '_ 


3:182 


' 87:241 


1:351 


9:285 


18'l07 


2" 


196 


246 


34'l 


23': 


202 




1 5.668 






29.652 


137:882 


96 


12( 










Heal estate 


41.833 


618:724 


46:409 


23.007 


134.656 






162 


169 


92 


11 1 


Services 


193,614 


3,314,941 


155,090 


536,167 


1,012.698 




4.5 


6.7 


7.6 


3.9 


10.9 


Hotels and olher lodging places 








30.169 
























108,467 


































26 7 








17:275 




18:i67 


77:852 


54:890 






































motion pictures 


16.012 


186.347 


20.354 


19.619 
















Medical and health senrices 




959.201 


25,304 




466:355 














Ollices 01 physicians 


7:368 
































110:613 
























73.941 






25 8 


33 e 


158 




Legal services 


10:939 


246:248 


7:202 




112,871 














Olher services 


49.346 


552.183 


24.093 


85:016 


144,277 


57 


11 2 


133 


179 


10 2 


164 


Nature 01 business not allocable 


9 089 


101218 


4.257 


4.233 


17,336 


130 


170 


19 5 




24 8 




Utah 










































A|'"nrnfarl, industries 


48634 


1389 316 


46010 


147 164 


187 336 


27 


^^ 


56 


64 


37 


^^ 


^ ^^ nonarm n us^res 


20.344 


»»2, 


II1?7 




14 


125 


47 




'^ 




^^' 






















^35:276 








22 9 


32 7 








24 2 




9:343 


152.568 


18:748 


6:i48 


-15:505 


176 


188 


22 9 




27 


186 




6.209 


36.033 


7.102 


5.865 


-2,804 


27 5 










34 7 


Olher agriculture, loreslry, and lishing 


847 




480 








28 7 




C) 


30 4 




Mining 




14,258 






2,626 














Construction 


6 032 


9.173 


42,845 


73 


9.6 


150 


14 9 


9 5 


17 9 


General building contractors and operative builders 




ul'lll 


2:837 


11.502 


":626 








254 




233 






142,165 


5,224 


30,704 


23,292 








184 


118 




Olhei conslruclion 


■399 


12,512 








26 3 


40 3 


42 3 






46 4 


Manufacturing 


1353 


38 384 


1655 


7 121 


3 895 


14 8 


16 2 


18 1 


25 6 


215 


39 5 


























and sanitary services 




55,382 


6.069 


6.247 


3,164 










22.6 




Trucking and warehousing 




50:195 


5:967 


6:247 


2:301 






^208 




25 2 




Other 


279 
14,979 


691,644 


2:578 


50,049 

9.510 


863 


34 1 


CI 




" 


50 5 


61 1 


"vJhotes'ate'" ado'"" '""' 


nl 


94 


145 


I'e 


123 


222 


Helail l.ade 




492:202 




40.110 










10 2 






Food stores 


462 




























1.866 


















Ealing and drinking places 


1:468 




2.790 






149 


186 






20 3 


39 7 


Direcl selling organijations 


4.526 


12:670 


347 
















20 7 




3.639 


157.540 




















Wholesale and retail trade not allocable 


1.081 




'364 


ci 


' 61 


51 8 


35 6 


44 3 


Cl 


34 


56 8 


Finance Insurance and real estate 


5 375 


68 974 


3 026 


3 301 


22 244 


90 




213 




11 


21 » 














































16 5 




Beal estate 


3.513 


36:998 


2.340 


847 


9:576 


12 1 


15 I 


26 1 


36 4 


16 3 


?7 1 


Services 


18,077 


242,613 


12.725 


34,428 


77.702 


4.1 


67 


10.1 


13 1 


6 1 


12 6 






12.789 


1.930 


2.187 




















37.452 


2,728 










27 3 








Business services 


2:380 


19.490 












26 3 




185 


29 8 






30.779 






















1050 




725 


CI 


655 


168 


27 2 


37 6 


Cl 


26 5 


29 4 








1.665 


5201 






















848 


3.148 


22859 












48 5 


Offices of denlisis 




13:945 


568 


1.586 


6.767 
















575 


8.297 


469 


















Legal services 


789 


16.485 


378 


















Other sen/ices 








7:570 


16:272 


76 


14 7 


18 3 


40 4 


135 


7' e 


Nature Of business not allocable 


(•) 


CI 


(•) 


CI 


C) 


C. 


C) 


c. 


n 


Cl 


Cl 



Business Returns/ 1974 • Sole Proprietorships 



Table 1.5-Recelpts and Net Profit by State and Selected Industries-Continued 

[All liqures are esiimales basea on samples-money amounis are in i housands oi dollars] 




Footnotes at end 



Business Returns/1974 • Sole Proprietorships 



Table 1.5— Receipts and Net Profit by State and Selected Industries— Continued 

[All Itgures are estimates based on samples— money amounls are m thousands of dollafs] ^ 



ling .. 

"eneVal 

Special 
)ther CI 

ransportalion, 
and s 

Ealing and dnnkmg places 
Direct selling organiiations 
Ottier relail trade 

Insurance agenls. brokers, ar 
Real eslale 

Offices of physicians 

Olher medical services 
Legal services 

Nature of business not allocs 
Agriculture, forestry, and fish 

Construction 

Direct selling organizaiioi 
=inance, insurance, and rea 

Hotels and olher lodging p 
Business services 



2.379,47i 

'357,321 



37.460 

7.298 



=i 



Business Returns/ 1974 • Sole Proprietorships 




Business Returns/1974 • Sole Proprietorships 



h 



55 

11 

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Business Returns/1974 • Sole Proprietorships 





ji 


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1 
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1 


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1 

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Business Returns/1974 • Sole Proprietorships 





If 




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' 


1 
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1.11 it 
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Business Returns/ 1974 • Sole Proprietorships 



So 
So 






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;^^ 






I 

1 

! 








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1 




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1 i'liiH' ' 


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1 


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1 


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1 


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Business Returns/ 1974 • Sole 



2 SS;S SSS2 



s s S|gJ tsss s 






I g SgS£ |g5= 2 



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Proprietorships 



i s SssS is ' 



5. i g|«°. is' 






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l| ^1 s||| |11| I 

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1^ I l§i ill i 
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Nl 



51 



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5 S SK?! :S i 
5 J 2;SS 58 ■ 



2 5 Sg£| a§ g 



3 S "SSS 



I liss £2 ' 8 



i I llss 15 ' s 



Business Returns/ 1974 • Sole Proprietorships 



2 s iasa s§sS § 
3" s »5ss ss'"-" a 



I S =5is HSi i 












i. £. Ipl ?r" I 



I I «!ll 






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?ii ; 1 



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5 S ~"?S £; 



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lit liilkl 
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18 :ss8 si 



li !i iSi illi ! ii !i iiji lll| ! il f ii|| |ll| ! 

i" 1" s§oo o888 I i" I" *=oQ o88S 1 i? I s=oo 088? 1 
11 18 :5£8 siiS i si ii -Ssg s§i5 i ?# i ;Ss8 gl§5 i 



Business Returns/ 1974 • Sole Proprietorships 



? I 



5>0 



iif 


1 :- .-li- i 1 ' ' 


1 

1 
1 


S 2 S|S Soil 1 
5 S c'S^- 5S 


i 
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i 

1 

i 


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ll 

111 
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1 


1 1 s|||_ i 1 ' 1 






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1 ipilp'. 


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'1 

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S S 1 S2S? 2 " 5 

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1 






= S 5518 §§«' 


-:l 

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1 


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1 1 i5|| s= " __ 


? S sail sS' ' 8 


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1 


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piiiij 




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Business Returns/1974 



Sole Proprietorships 



?ssi ss ' 



s siSs ss 






I S S^KS St ' 






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ss s s ' i 



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2 



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3 S 

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Business Returns/1974 



I - !lli 5r" 



a" s T'ss 



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i £ ils.l 5_' 






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Sole Proprietorships 

t sip. siss ' 



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saǤ 



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i-o •» ^000 0080 • 

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i 

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II £2 !■?§§ i = =8 £ 

1, *«■ |o8g Sisg ' 

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3 m 

£ i 



3 « 






Business Returns/ 1974 



Sole Proprietorships 



: s is£i i I 



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5 g '"i'SS 



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1., 1 



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K SSBS £g S 



S S SSSS 55. ; 



Business Returns/ 1974 



Sole Proprietorships 






i i isis i " ' s 



s s iSsi a-x 






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lit 



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II : 
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sill |ll| I 



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N 


i pilH 


' 


Bi 

1 

1 


siness Returns/ 1974 

1 i^sSHI'" 


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1 

1 
1 

i 


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1 


s 


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If 

1 


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s. 


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= 


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1 

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Section 2 



Contents 

Industrial Activity by State, 118 

Charts 

2A Ten leading partnership activities, 1 1 7 
2B Percent distribution of number of partner- 
ships and amount of net profit (less loss) by 
number of partners, 1 1 8 

Basic tables 

2.1 Partners, receipts, selected deductions, and 
net profit, by industry, 1 1 9 

2.2 Income statement for selected industries, 
127 



Partnerships 



2.3 Receipts, selected deductions, and net 
profit, by selected industries and size of 
business receipts, 145 

2.4 Receipts, payroll, depreciation, and net 
profit for selected States and selected 
industries, 162 

2.5 Partners, receipts, and net profit by State 
and selected industry, 170 

2.6 Partnerships with depreciation: Receipts, 
net profit, and depreciation, by size of 
business receipts and selected industries, 
187 

2.7 Receipts, payments to partners, and net 
profit by number of partners and selected 
industries, 194 



2.8 Income statement by industrial division and 
size of total assets, 199 



The statistics in the partnership section of 
this report are estimates derived from a strati- 
fied sample, selected before audit, of partner- 
ship returns of income filed for the 1 974 income 
year. The 1974 income year was defined to 
include accounting periods which ended July 
1974 through July 1975 About 1.1 million 
partnership returns were filed for this period. 

The statistics in this section cover partner- 
ships, joint ventures, syndicates, groups, pools, 
and most other associations of two or more 



Chart 2A 

Partnerships 


Ten leading partnership activities 
for 1974 compared with 1973 


□ 1973 
■ 1974 


Activity ranlted by- 
Business Receipts (BiUion dollars) 


Building 

Holding and 
investment 


Number of ^M^ 


^ 


inds) 


Building 
entals 


===-=_ 


n5.5 









S**™™ 


^7.2 
.9 


■■■■■88 






Legal 


^^ 






Livestock 
farms 


158 


■■i^^f 


milSgss 


^ 


Field crop 
farms 

Nonbuilding 
rentals 




[4.4 

■||Hlp4.g 

^^^^■4.R 




: 


Legal 1 J28 

services ^^28 

Earmg 1 [23 

places g^24 


H^ l=feld 
^K:' crop 
■|> farms 


bi^'L 


^m. Gasoline 
H^ service 
^■p stations 

Wholesale 
farm-product 
raw materials 

■K Physicians 
Source: Table 


|3.4 

HHB3.4 


yii. 

2.1 


General 
building 

Gasoline 
service 
stations 

Grocery 
stores 


ifie 

-Excludes, 
and comm 



Business Returns/ 1974 • Partnerships 



Chart 2B Percent distribution of number of 

Partnerships partnerships and amount of net 

profit (less loss) by number 

of partners 



I I Partnerships 

|H| Net profit (less loss) 




11 or more 



Number of partners 

Source: Table 2.7 



persons organized for profit that were not 
specifically classified by the Internal Revenue 
Code as corporations. Partnerships were not 
taxable as such; the partners, who could be 
individuals, estates, trusts, partnerships, or 
corporations, reported their share of the part- 
nership's taxable income (or loss) on their 
individual (corporation or other type) income tax 
return. 

Not all partnership business activity is repre- 
sented in these statistics. If there were special 
agreements among the partners to allocate 



certain of the income or expenses in ways not 
proportionate to their share interests, these 
income or expense items were not reported as 
a part of the partnership's income statement. 
They were reportable only on the partners' 
returns (although not always identifiable as 
such) and thus are not included here. In addi- 
tion, the parties involved in joint production, 
extraction, investment, or use agreements that 
did not involve selling services or property 
produced or extracted could elect, under Code 
section 761, not to be considered as partner- 



ships. The partners in such an agreement 
reported their share of the business income and 
deductions on their own returns, and no return 
was filed for the group. The actual extent of 
these business activities is not known; however, 
for petroleum exploration and production it Is 
believed to be significant. 

The partnership profit data in this report are 
not comparable to the income from partner- 
ships in the Statistics of Income, Individual 
Income Tax Returns report principally because 
(1) the income year of the partnership does not 
always coincide with the Income year of the 
partners, (2) not all partners are individuals, and 
(3) the partnership income reported on Form 
1040 can include salaries and Interest paid to 
partners in addition to net profit. 

Chart 2A shows a ranking of the ten leading 
partnership activities by business receipts and 
number of partnerships for 1974 and compares 
the actual values for 1973 and 1974. Chart 2B 
shows a distribution of the number of partner- 
ships and the amount of net profit (less loss) by 
number of partners. 

Industrial Activity by State 

Tables 2.4 and 2.5 present selected data 
classified by Industry and by the State where 
the return was filed. These data may serve as 
estimates of partnership business activity within 
a State, even though the business is not 
necessarily operated in the State where the 
return was filed. If the partners lived in a 
different State, for example, the return might 
have been filed in that State; and, of course, a 
few partnerships were operated across State 
lines. However, it was assumed that most 
partnerships conducted all their business activi- 
ty in the same State where they filed their 
returns. 

The sample of partnership returns was de- 
signed to yield national rather than State statis- 
tics, so reliable State estimates were not possi- 
ble for many industry classes. For the less 
populated States shown in table 2.5, It was 
possible to show only a few broad Industry 
groupings. Since separate weighting factors for 
the State data were computed by Internal 
Revenue disthct to increase the reliability of the 
State estimates, the United States totals differ 
slightly from totals In other tables. 



Business Returns/ 1974 • Partnerships 



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p.|i.§ |||gi. ||s.|^j. §||.?.? 



sH s5 ?^?«^ issSg S § jI ss s 






3iSi » 



i f 



gsisi i?isg §§lgli sSSSi 









li 



5SS S 



■' S ? 



lisiSs §s^5s Siiisi §§§£§ 









iS«ss eSSsS s£5§s£ "as§s 
ssSsa gg'ssS l|§s«S. 5§5?«' 



s~5 












Iss IStiSS Rs I 



si?ii ssiss iisisi aa^Ss 



sis S§. lisss §ss?i 



?s|is 



s |ts ispss H. I ||$3S ?|ps ||ip§. HIP m II lil??. 






?5.sP. 




Business Returns/ 1974 • Partnerships 





I 
I 




if 


t 


taass ?£S ssassi_ ssst__s aa__s,,i__ __ -'Ss"s £ r~?~^ "~"S;_;_ Z 




if 


1 


^„j«„ ^^_ ,oo;;«s;a tSSSi_!; s;S!_S^2SS __ -^"-s-"- «> s-s"" -'-«»_-._ ~ 




5 
^ 


£ 


«..j«5. ,,o ,.^o,j.5;o ;:j~-_s "i_:g;'-__ ._ '~_a-__ - 2S__ 2 «<vo,;o_»_ . 




It 


1 


Srls? '-? -?°ssss ss_fc__l °a_ss__2.. __ s:_:?S_ S ssliSS SS2:;s_;c_ _ 




!•! 


= 


-":s: "2 '2»SKSS £SSg_s tsstts"., __ -»._:"_ " z^s"" *'-"- " 




Ii 


i 


..,,, ,.e ^»=j;2SS 2S_^^S S5._-S-_ ._ --._=V ~ '-CC= ~°o^^__^^ S 


1 


If 


I 


^s"5? s;;; s=r;?^2 s^ss : issssjs : 5s;;^s : s^^ss =s:s; z ? 




1 


f 


1 


SS5S? 5^^ -s.r.r. ISSI^^ Sliliis^ i =sji5= , ss::= ^..:^^s^ : 


i. 


1 


£ 


sssjs ;;j sss^ss^ t^sS S s?i?S5-. s 5;:ss5; s s~;^:^ :°:^;s :; s 


o 1 


1 


I" 


g 


liiii II pipEi pm mm. i ^m i m ml4^ ^ 


? 1 


1 

i 


S 


mmmn¥mnm..m.immu.^ 


II 
if 


ft 


? 


mi III mw^ 55,5,^ lysj, ^ lidic i ip?! iliicic c 


HI 


5 


ip|i IP iipis ipi J |p^|£|^ ^ ipi^ 1 m^ ipij^ 


!i 


P 


£ 




.9- s 
If 


it 


S 


SPIs ss5 ?5«5?iS §?5§J sl|li5.i_ i SSisis 1 slsii iSI.sHJ._ s 


s. 


i 


! 


^= 


gS|.? £|. ||iSo|8 iHS ? ?gislS^ i ii-5H § Hiii g=iil 5 5 


i 


i 


B 


i!i?! ill fisii^^ l?^IJ ^§^1^1^ = |psp s ip|| |||||j^ ? 






I 






1 1 1 i If fgl! s sis iiii^s. i ! i 1 1 ifs 

iiyyyi liiii iiiiiinjp: 

jlillJ p iililil Iflill illiMil 1 j|lll-^^i^^° Ipliillli 



Business Returns/ 1974 • Partnerships 






!gs_; _S!SSS ;: 



°gSS = Sg ::SSS£ 



isssss 2SSS 






?-;tsss Jssss; s s: "S. 



'£::S = S_2S! 



I sis 52 ssiSas sa Isr£§5s ^iisiss iSsiS s 51 si si Sis S 



Ss"£"s Slss'i si 






I sssc;; 



■"„I_'S.S ssfflllls isSsssS itsss i ss ck_|? ss«__° 



|2SSS SS|?S g| 



MH s2 iiiRsss iH.isSf P.£§| ^ P. is §s ssS 






,X I 






^gss.a sff ? 



ff S § S _ S S S ?, o ° ° ^, _ S [7 5 n 2. S S S S n £ p3 S S S w S ^, S £ 2 S S. * ^_ S _ ?) S °. oi q ° 

s S£s~2s s"a"i^-s' Ise"§3c S2"§I?2 S°""a ¥ ffiS ir-"s sis~~K 






c lis s° iscssi is ~ii~?£5 sissSss ssssi S is ss as sis I 



iSSeS SSSKS ;:« s 






|iis§ i|£s§ si a 



Jl 
ill 



% jiJiH l!i 



i S |2 9 

^ I i '^ '■ 






i I 




Business Returns/1974 • Partnerships 



;2S_ SSStt s; 



S S S 
S S S 






is 2" Si 



sis I sSs ; s? siss i Issis ssiiSsis 



s a s 
I i = 












g r 



I i i 

s s ; 



?isss 



:ss s l§5 I S? list I sisSi _ ssssssss. 



IS ^.SfS! 



In 



sea 
I I ?■ 






ss is^.iJ 



I 



P 



S i 5 



sssiii 



ii._i.i. si s. 






assess 



sssis l| s_25i i sis B ss SiSi s 5s;ii _ as|?gsSi_ 



s s z 
i i I 



sis£s£ 



P.fs? 



sis s s£s S ;s s^i? 1 I5?sl sssSi 



I I I 
Si" 



- !C C; 12 S !n 5 ^ -S ^^S3 5 v5?S5 SSSRoS^ 



ss sssss 



I 

I 1 



I =1 

! .1 II . . 



1== lis I 

I Hi 



I 




Business Returns/1974 • Partnerships 













; s 


5.t° 


s 


. K2__lsS 


2s;2ss 


;essg: 


S^^SS 


; 2;;j;; 


-;° 


"' ?s=~s 


SSJSS 


" Z Z'ittZ " 






if 


1 




'■-" 


















"""C 














































s 










- '"'-SS2 


2S:: 


;" -j°;; 




o o ;;;-j 2 






2 










- ~~.;"~'^ 


















5 


- 




^^^ 






















'" 






































• 












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^ -s^ss 














•5 




























f 


F 


- 




._•_•- 






' ""'" 






'■ 










' 


















































, "SJ^ftSS 


~'°'g£ 






~ '- -zs 




'•' ISS2S 








1 


St, 
























i 


n\ 


s 




























































i 


11 


1 




s____ 


S::s: 




. KS_?Sg -■ 


,_._ 








"ESS 


"" 2sSSSi 


,.,,. 


t " t2Sg2__SI 
































.^, - ^-,s,r-., » 




= 




















°~""S 
















Sb 




























1 


5 


Is 


- 


























'' 










































I 








"SS 












S' S"S:s 




"" JSRSS 


"^2:"" 


2 ■- 22Sg2_2 


i 




i 


1 


1 




'^ 






'" 


















>> 
























-7r7;71T- 








^ 




o 


• 
























'- SffiSSS 






n 




f 


t 


























2 "" 2£SS2_t 


S 




i 




























^ 


1. 

^1 




z 


1 

1 


s 








































T" 


£§ 5Si I 




2SSS| 


SsHs 


§ llsSc 






Slisl 


? 5 iSHI S 


- o 




1 






5 S 




s?5ss 




as sssg:;. 


ll 




|ii 


s 




= c. 


sas 


£- 


s-'-sssj ssss = s 


^spi 


ssss- 


1 iSS?^ 


S = 2 


SS S'""'2£ 


ISS-S5 


S S KS'SSCs 


'Z I 










IB 


~i~ 


s; ?§i c 


sSIss 


iiSss 


isii 


S IHsS 


Sg2 


SS S25SS 


isHi 


S = 2H2g S 


Z s 




1 


c 




ccc 


sgs 


S'- 


;«c=?-s s 


SSS2S 


5Sg~£ 


assac 


I 5SS2- 


S - s 


ii s--s= 


ssssa 


2 S SS-SSCk 


1 j 




s 




































~ 






2s:s 


T 






SSSCK 


s;ss 


1 siss; 


s£§ 


SS SKSSS 


mil 


1 i !?.---.-^ 


of ^ 




l-o 








sT 


s-ss--;- 






S3 g S S S S 


o i 




Is 


5 














" " - 1, 


5 "'"'" 




£2 




1 I 




= 




































s 










ssiis 


SSS55 


S SKSSS 




SS S£2gs; 


ssiii 


1 1 IPIIJ- 


■g 1^ 














SS S5R SSS::?S 




"5 


. o 










oSSSS 


- S<nSS£ 


' s s 


~° SSui",^ 


° i 


1 


lll 


S 




-•_•_ 


ss~ 




- ._---"- 1 


'■°'~" 


--S!"~ 


£-£S 


1 S2 = - 




SS '»-"~ 


S;2"«S 




a s 


f 
































g 2 


i 






§__ 


ssf 


X 


HJ.S5 1 


lis^S 


sSfP 


|iSi§ 


i issSi 


H2 


ss sMM 


sislS 


i 1 §i^?§J 


u s 


1 


•i 


' 




"•_■_ 


SS" 


-L 








1 •""'■"-' 






§-"•"?! 




« g 


% 

i 


p 












' 


















■2 ^ 


1 
































.& S 








fi s 


?ss 


"¥" 


is ssS E 


SSSSK 


sssis 


giss; 


-> u>ooc>,o 


-«>o 


|S 2g5SS 


|s:S2 


1 1 sasss s 


































g i 




cS 


s 




scS 


ii"? 


sC 


p?:ss5 I 


sggss 


iiiii 


ssils 


t §'°s52 




gs' ll-Ss 


is Is? 


1 1 |sRg|--3 






li 










"' ' " ? 










3 2S 








c - 














- 


o, 


"""■ ~ 


s -"'" 




•"' 


■" " 




(A 












S'^S 


s 


ss sss ? 


ss°s?s 


SffSSS 




S 5SI55^ 


£SS 


;a "gSKS 


ffiSSSg 


. J, g«;s.j ; 


V 






S 




~ 5 




s 


ss sss : 


SS5SS 


Is - ■ 


SSSSS! 




IS • 


SS ;S2£S 


£S|SS 


g £ SS.t^_S__S. 








i 








Vo- 




' c -■' » 


S ' •"' ""' """ 










;a "'-■~~~ 










1 


1 


S 


















R 




' 


" 


Q. 





































J^ 


1 






J s 


sss 


"F" 


sa s5? i 




SSSKS 


¥M" 


- IE- 


SSS 


ss sssss 




? 1 !E^i:J 






1 






z _■, 








s?;""" 


SS£ 


S S ~ J 5 § S 


»! 




' 


1 


B 










' 








- ^^^' 










^ 






S 






























H 




• 






i: 
^ i 
1 ; 

i 


1 


i 
ill 


1 


i 

1 


i 
1 

II 

Jl 
ii 1 


1! 

|l!lf 


lii-! 

III!} 


1 


ill. 
Ill 


i 

IJ 
Pi 


Lii 

jilii 


1 

mm 


1} 1 

.1 II r 

1 i! lii t! 

; mi 

' li^llllll 



Business Returns/ 1974 • Partnerships 



?s!sas tsasi. 



,s _s_ ss 



•"SS- t'-r".' 



. s 



!£Sa =SS2_S 5S_ "Jg" 



»;»SS SSSS^S Sa_ S28: 



'sssgss ;sffit_s SS!_ 






ass 



sisSsss sill i ss Esss' s EsisS I I 






I ».'.§! 



KM 






II 



sssa? S?2 S2s?i i si s 






escli 



£S£si sis sssiSss sa i_i ss_ iiss' _ i § ss 



aasi 






1^ 



§il: 



iii 






2?sl 



si sis-: 



5SSS5 asss_? l£_ IsSS ' _ s iliil 



ISsi 



sSs'ss-: 



:S SSSJS S 



I ! 
i i 

I' 



Inhh I 



I I i 
i I I iff 



Hi 

ill 







Business Returns/ 1974 • Partnerships 



m 



°SSS2Sg ZSSS'. 






;_ g_ "SS_S2= 



og "^S__S 



;sgss! sftsss 



SStS^St "RS 



SS 25£S!gS 



ISs Isi ssSsIkI iff§il 






•■l!-!ls'll ilir-lil 5iJ-s!-il Iml 



iS S5.S, 



mm 



55 SSS;S S S 5S S5 sss 



I lis 



'». ^. ". T T «>. <». *M ". ^ f^ «" oi _ « « «> '-. •-. '. o> ID CO q CO in q m q q r-- q q - ^ q cm cm f^. q ^ q 



?l;s| ssSil 2S 



.9- ™ 



is sigSSs'is |?.|_|R.ff. ?.s.*.sis| iiiii s Ss 



Hals sSssI ?s 






!s5 SiisS 






isls'Is sSs Hi SssHsi §ss?s s 



i5_ii ssi. 



ssss siqssg Sq 



p siisil ' 



itSii iisgj 



I I 
I I 

I I 

L! 
Ill 
111 

til 



Hi 

I! 

i = " 

ill 



lis 

m 
111 



s lis 



ill 

11:1 



fs 

111 

m 



Hi 



rii 



I |S I 



-Ji N ill- I 

i:^ . fit ! !li!pi I 



i 11 



i ? 
i I 

if I 

i; 



l,i I 



! nil IWlili r ii i !i ;lli m iPi If! I { Ji! itJif 0m.i 

1 jillii ilifiiill iiliili iUJiH iiili if I lilifl iijjii iniii } IIP! 



Business Returns/1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries 

[All ligures are esiimaies based on samples-money amounts are in ihousands of dollarsl 











Agriculture, lorestry. and 


llshing 










Farms 


Agricultural 




































lorestry. 








Total 


crop 


nut. and 


Livestock 


Other 


llshing 




HI 


(21 


131 


|4| 


(5) 


(6) 


(7| 


16) 


Partnerships With and Without Net Profit 




















1,06.268 


122,625 


109.61 


39.910 


11470 


54,862 


3.37 


13.012 


ToUl receipts 


t39.al7.727 


13.198.172 


11.863.65 


4 224 710 


1217 284 


6.162.494 


259.367 


1.334.317 
















250,569 




Income Crom 01he> oannerships 


254! taa 


17^576 


16:74 


6342 


i:7i2 


8:663 


|.)' 










952 




1.492 






Ren"' 






69:08 


19.434 


16.532 


31.684 








esGists 

197,957 


MsI? 


95.15 


35.922 
3,928 


18,742 


38,724 


1,764 


^4,166 


Farm nel prolrl 


15.868 


14!897 
















363,207 




66.90 






48:336 




6,230 


Olhe. receipls 


1,700,896 


381,294 




193,046 


37:997 




4:016 


14,859 


ToUl deducllorj 


'^l":"' 


12 013 980 


10.848.79 


1:92/781 


t.144,435 
593.929 


6.232.H3 

4632,353 


225,206 


1,165.162 




7'872!t02 










65,750 


7,799 












2.886:601 


2.471:15 


289733 










Cosi 01 laOor 


4 199 930 


797,429 


726.36 


287,982 


193,475 


209:751 


37:17: 


69:048 




3 183 776 


293,604 


255,19 




46,349 




26,442 


38:407 


Oiner costs 




3,800.269 




1 ,254,904 




2 126 773 


36.314 


80.305 


Less Inventory, enOol year 


7546,590 


427.474 


397.72 


59,674 


8:952 


322:369 


7,730 




Salar.es and wages 


11 604 150 


226,568 


102.24 


19.631 


32.572 


38 326 


11 718 


124 321 


Payments to partners 




146,231 


99.062 


35.082 










Rent 




471,623 


447.343 


239.975 












1M52:210 


554,830 


529.562 


152.416 


73.975 






25:268 


Ta.es 


5,273 167 


264.889 


240.24 






96,268 


6:459 


24,648 


Bad debls 


264 097 


3,353 


1.904 


292 


363 


1,218 


1-1 


1449 


Repa.rs 




452,734 






47.054 


154,326 


5,108 




Deprecation 








306244 


101.634 


385,426 


12,306 












523 


63 








Depletion 


511,106 


3,942 


2407 






1,456 


- 


CI 


Pension protil-snannq annuity bond purcnase plans 


162,812 


13 193 


3 585 


1 801 


769 






9 608 




218,538 


3!880 


3:15: 


418 


601 


1,456 


CI 


."' 


Net loss from other partnerships 










2,468 










9741 


81256 


e:o34 


CI 




I-, 


I 


CI 










1657 




6 707 






Other deductions 


20,987 169 


1074 202 


880:075 


264 299 


162,259 




47,214 


194,127 


Net profit lless loss) 


8.864.873 


1.184,192 


1.0I5.0S7 


977.736 


72.649 




34.161 


169.135 




21 594 862 
















Nci loss 


12 729,989 


1 074.775 


1.034.065 


186,065 


160,943 


670,910 


16147 


40:710 


Number or partnerships 


1,062 268 


122,625 


109613 


39,910 


11470 


54,862 


3371 


13,012 


Total receipls 


998.633 


115.266 


103.139 


36.156 


'"■g" 


llTr 




ui" 




3000 




















Nongualilying dividends 


11 894 


3 163 


2 993 


980 


436 


1553 


1-1 


CI 


Inteiesl 




21 818 






3,123 


9,202 


769 








22. 1 10 


21:201 


9:670 




8725 


356 


909 


Royalties 






3 765 












l=arm net profit 




1681 














Net gam noncapital asseis 


52 827 




17 367 


5323 


937 


10,894 


213 


765 


Otrier receipls 


408 692 


82,048 


76,865 


30.584 


5972 


39 017 


1,292 


5,183 




'■47;'279 


!o2979 


'lllll 


34'906 


11.399 
8.979 


54.204 

48,982 


""? 


12.669 

7,943 


Cosl 01 sale" and operalions iotal 


Inventory beginning-ol-year 








i:i92 


287 


5 163 






Purchases 




32,986 


28:978 


6.7B1 




20,544 






Cost 01 labor 




68,373 




23,904 


6.324 










203 124 


73522 














Other costs 


245 556 




92 140 


34,300 


8:855 


47:566 


1 419 


4 148 


Less Inventory end olyear 


229419 


9 147 


7 068 


1 206 


285 


5263 


314 


2,079 


Salaries and wages 


330 798 


12 255 


6 824 


1 920 


1 114 


3 139 


651 


5431 




142 685 


11 152 


a:650 


2 752 


1224 


4151 


523 


2,502 


Interest 


582 729 


76668 


69089 


17 603 
24.306 




28,175 
35 795 


1,938 


7579 


Ta<es 


832 769 


100 440 


90,152 




9,886 


43,718 


2.429 


10 268 


Bad debts 


75 135 


1805 


780 


246 


158 






1025 


Repairs 






87,253 


32.312 


7 398 


45.472 


2071 


9437 


^™r°" 


793 720 


708 
1 382 


li 


504 


10.65 


706 


271_3 


10.685 
339 


Pension profit-sharing annuity bond purchase plans 


21 174 


1 367 


857 


272 


206 


265 


CI 


510 


Employee benefit programs 




1 856 




207 












15237 


982 




216 










Nenoss' J,°o"capital asseis 




1227 


mi 




;:; 


7690 


CI " 


'''392 


Other deductions 


987 569 


114:844 


103,220 


37,371 


10883 


51753 


3,213 


11,624 


Net profit (less loss) 


1.057.132 


122.079 


109.138 


39,626 


11 470 


54.671 


3.371 


12.941 


:;r 


-"" 


"°" 


«" 


%z 


nil 


"- 


1767 





Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 



IAN ligyre 


are eslraales 


based on sam 


plcs-moncy an 


ounls are in t 


ousands ol do 


arsi 












Mining 


Construction 
















actors 


Item 




Plumbing, 


Painting, 










gas 






contractors 




healing. 






."lEir 








mining 






Total 




hanging. 


tile set- 
















tZlng 




plastering 


ctassltled 




191 


(101 


(11) 


(121 


|I3| 


(14) 


1151 


1161 


117) 


(18) 


Partnerships With and Without Net Profit 






















Numbe, 0( par<ne,sh,ps 


.4,053 


12,261 


1.792 


63,096 


22 993 


39,888 


5 332 


5208 


5919 


23 429 
























Total receipts 


3.765,311 


2.367,084 


1.398.227 


11635 703 


7.922,352 


3.702.351 


663.341 


203.418 


500.090 


2.335.502 










li:436:i67 


















■ 2a941 




3,780 


3:686 












Nongjahlying divcOends 








390 


159 
















15,891 




30,631 


25,066 


5,466 






732 


3,835 


Rem 


16,707 






78,950 






1,420 


D 








48,300 


44,976 


3,324 




ri 


ri 


- 




C) 


C) 


























24,912 




















Other receipis 




31,004 


10;287 


68:802 


37,503 


31:281 


2034 


73 


1,331 


27:843 




3,807.976 


2,638.226 


1.169750 


10,779.558 


7.630.637 


3,141.497 


575.957 


149.727 


410.992 


2.004.821 


CosI 01 sales and operalions, total 


1,018,887 










2,040,562 
































Purchases 




















498,367 


Cosl 01 labo. 


10i;430 


25754 




i:238:396 










88973 






63,930 


14,001 


491929 


1,545,549 






54:239 


19:462 


67,605 


219:391 


Oinei costs 




275,911 


308,744 


3,861,147 


3:486:837 


373,502 


76,417 


11.910 


49,290 


235,685 




soioss 




21 ,669 


761,639 


681,471 






466 


5,066 


70.604 


Salahes and wages 


127 156 


61001 


66 155 


481,656 


192,554 


288,266 


41 377 


16,896 


48,110 


181.683 


Payments 10 partners 


27I296 






















61,821 


44:350 












2:211 




27:370 






61,172 


17:263 


236:412 


211:225 




3:735 


754 


2:615 




Taxes 


106,402 




33,247 


173,250 




61,096 


12,727 


4,792 


11,701 


5i:e76 


Bad debts 


1 115 


356 


759 


13,281 


7,015 


6,266 


1,773 


|.| 


315 


3,941 


Repairs 


60^609 




42,999 


79:466 
















203,764 


118!930 


84,834 


222,661 


130:604 




10:226 












1,891 
















'246 


Depletion 


444725 




94,205 


1,169 


465 


702 


- 


- 


CI 




Pension prolil-sharing, annuitf, bond purchase plans 


3,361 


1,336 


2,025 


11 949 


5 716 


6,233 


1,109 


(■) 


2,031 


2,706 


Employee benetil programs 








26:718 
















80^671 


80,572 


ci 


10,865 


9:732 


(■) 


(•) 


- 


- 


ci 


NetBIOSs' lomapilal assets 


'''252 


,., " 


'''too 


1,97"^ 


1,05"^ 


918 


l-l " 


(•) ~ 


C) ~ 


203 


Other deductions 


1,585,876 


1,341,815 


244,061 


893,643 


510,793 


381,406 


51,885 


23,553 


45,532 


260,436 


Net prom (less loss) 


-42,665 


-271.142 


228.477 


856,145 


291.715 


560 854 


87.384 


53.691 


89.098 


330,661 


Net protil 


1,059,736 


737,187 


322,549 


1,234,406 


623,112 


607076 


92:603 


55:1 46 


94:681 












378,261 


331,397 


46:222 


5,219 


1,455 


5,563 


33,965 


Freguehcle, 






















Number ol partnerships 


14053 


12,261 


1 792 


63 096 


22 993 


39 868 


5 332 


5,208 


5,919 


23,429 


j^,^,^,^,^,^ 


10,997 


9.645 


1,352 


61469 


21,770 


39 504 


5,245 


S.137 


5 847 


23 275 






9,046 




61157 




39432 


5,245 




5:847 


23:203 


Income Irom other partnerships 


304 




_ 


102 


88 







ci 


- 


C) 




























1,548 
















2,046 


Bents 








4:i42 


2:627 














1,218 


1,169 


49 






I'l 


- 


- 


C) 


CI 


Farm net prolit 
























1,150 


848 


302 


2,639 


1,378 


1,259 


291 


CI 


C) 


739 


Other receipts 


4 198 


3,623 


575 


22,445 


8,410 


13,891 


1,606 


1,299 


2,312 


8,674 




13,980 

3217 


2^483 


'■"4 


5U50 


?"" 


f^-%1 


!:"7 


4"?' 


"" 


23.428 


Cosl ol sales and operations, total 






371 




227 




3:262 














585 








7,888 


15:962 


3:461 








Cost ot labor 




498 








15,710 


2,691 


i:887 


2.832 






911 




310 


28:688 


9:948 




2,372 


2,923 


2,904 


10:539 


Other costs 


















2,059 


7,138 


Less Inyenlory. end-olyear 


320 


89 


231 


12 118 


3,784 


8,334 


2,910 


466 


556 


4,402 


Salaries and wages 


2,807 


2,027 


780 


24,057 


8,376 


15,539 


2,111 


1 583 


2,441 


9,404 


Payments to partners 


1,451 




302 


14,966 


5,525 


9,443 


1,062 


t:i72 










3!337 




27,757 




18,347 


3,329 


2,569 


2:803 


9:646 




4,266 












2,630 


1,403 


2,020 


12,603 


Taxes 


8,263 


6,845 


1,418 


51,034 


18,507 


32,312 


4,654 


3,772 


4,787 


19,099 


Bad debts 


318 


182 


136 


4,018 


970 


3,048 


793 


(•) 


307 


1,711 




3,365 


2,344 


1,021 




10,160 


20,775 


















46:830 


16,218 


30,468 


4:244 


















133 


374 










Depletion 




7,433 


626 


232 


92 




- 


- 


CI 


C) 




105 


39 


66 


1,076 


321 


755 


126 


CI 


263 


256 


Employee benelil programs 


337 


157 


160 


4:130 


1,381 


2,749 


568 


CI 


418 


1,375 












274 










































592 


365 


227 






CI 




Other deductions 


12,420 


10718 


1,702 




21,690 


37,589 


4,889 


4:852 


5 561 


22,267 




13,982 


'7:075 


'■"2 


!"" 


"■"I 


3!:"2 


4"" 


5.066 


5,793 


23.343 


Net prol.l 






5,975 


5,115 


860 


13,882 


6:619 


7,192 


861 


658 


729 


4 944 



Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 

[All figures are esiimaies based on samples— money amounts are m thousands of dollars] 









Manufacturing 








gas. 


and sanitary s 


atlon. electric. 








andto^d 


Printing, 




Other 






Communi. 














Totai 


"e'cept'' 


publishing, 
and allied 


eicepl 


luring 


Total 


Tota, 


Trucldng 


Other 


gas, ana 




119) 


(20) 


1211 


(22) 


(231 


1241 


1251 


(261 


(271 


(28) 


Pannerships With and Without Net Profit 






















Number 01 partnerships 


306J0 


5076 


6,52 


2,493 


16,899 


1433, 


,,743 


8,746 


2,997 


2„™ 


Amount. 
























7 69! 639 


1"IZ 


"':oo? 


426 747 


5226:123 




1.872.637 
1.825.883 


1.023.859 
999.866 


848,778 


"IZ 




iiSa.730 


422:419 


2:099:48: 
























Nonqualifying diviOends 


li^O 








129 














25,920 




1,620 




16,328 


6,961 












19,867 




3.063 


933 








5.841 


2:111 




Royall.es 


10,611 


(■) 






8:32! 


ci 


ci 








Farm net protil 
























5,139 


2,229 


311 


335 


2,264 


5,315 


4,553 


3768 


765 




Other receipts 


66,345 


10377 


4.600 


828 


50,540 


29,553 


28,414 


11,618 


16,596 




Total deductions 


7 118 292 


1.211.303 


285928 


362.849 


36)5300 




1.801,760 

689,063 


937,369 

308,428 


380,655 




Cost of sales and operations total '... 


sio 16^246 


748:40! 


59:32s 




564,266 




24:057 


72:474 


399:390 


23,221 


21,727 






(■) 








158.709 




2481.713 


306,540 


288,689 










■717:009 


112:134 




67:308 


467,107 


79,812 












403,901 


95.052 


24:227 


20,833 


263.789 












Other costs 




209.115 


40.569 


33,836 




326:50! 


300:25( 


90:330 


209:928 


2n,--SI 


less Inventory, end-ol year 


694,081 


90.775 


32,044 


82,499 


488.763 


24,097 


21.922 


9,819 


12.103 


.■ 1 ,". 


Salaries and «ages 


439,013 




108,116 


24 306 


248,256 


244.874 


188.255 


140,572 


47,683 


5lif,l'l 




129,149 


itaeo 






71,124 




37,544 


32,370 






Rent 


104,460 




17:904 


5: 162 


56,220 


62:571 


54,097 


39,843 


14:25/ 








22:B4I 




3,382 


66,542 




71,548 








Ta«es 


142:206 


24.350 


17:891 


9,312 


90,653 


78,861 




40,158 


16,43C 


22,273 


Bad debts 


13.334 


1.187 


3,929 


1 151 


7 067 


10721 


2 198 


1094 


1,104 




Repairs 


74,971 


26.169 




2:644 


41,456 


69:101 


6i:75! 


52342 






Depreciation 
























4,522 




















Depletion 


36,116 


33.224 


- 


CI 


2:856 


CI 


C) 


C) 


C) 




Pension, prolit-sharing annuity bono purchase plans 


14,178 


1925 


1,418 


777 


10,058 


3,415 


2 683 


1 098 


, 785 






24,490 




2,928 


2,635 














Net loss Irom other pannerships 


9,301 


ci 






9:177 


(•) 


CI 


CI 


(•) 


CI 
























Net loss noncapital assets 


721 


fl 


CI 


C) 


249 


C) 


C) 


1") 


CI 


CI 




769,746 


141.268 


131 710 


32,098 


464,670 


499,497 


420.044 


226,773 


193,271 


79,453 


Net profit Itess loss) 


"s'?" 


1864 




63.898 


405.259 

667,469 


7.336 

254.946 


70.877 
218,643 


86,490 
107,745 


-15,613 
111,098 


-63,541 


Net profit [ """'!""'!'!!'!" 


9i:623 


125:688 


Net loss 


381,444 


89.759 


22,362 


7,113 


262,210 


247.610 


147,966 






atl r, H 


Frequencies 






















Number ol partnerships 


30 620 


5076 


6,152 


2493 


16899 


14,331 


.1,743 


8 746 


2 997 


.•' ■,«« 


Total receipts 


29 447 


4.858 


6 080 


2 422 


16 087 


14 077 


11 363 


8,672 

8,599 


2,836 


2,569 


Business receipts ' '.'.['.'. ' 


29:260 


6:009 


2422 


,5'9e6 


13916 
























Nonoualilying dividends 


92 






















3,452 


427 


879 


216 














Rents 
























200 


fl 


CI 


CI 


35 


CI 


C) 





CI 




Nel gam noncapital assets 


729, 


298 


211 


''',93 


57'9 


,3~ 


,,2^ 


82"3 


306 


..,:, 


Olher receipts 


13 093 


1,851 


2,660 


1 194 


7,388 


4 740 


3,950 


2,905 


1,045 


•1,1) 


Total ded ct ons 


30 620 


5 076 


6,152 






14 331 


11743 






, 


Cost ol sales and operations total 


26383 


3905 


2:351 


15091 


5:139 


4116 


2976 


l'l40 


'\\'i 




15,895 


1:750 


2:788 
















Purchases 


19,373 


3.000 






,1 259 








336 




Cost ol labor 


11,183 




1:756 


1 299 




1 852 


1 589 


1 230 




263 




12,565 


1:721 






















1,680 


















less inventor, cnd-otyeai 


,7 322 


2,001 


3284 


1,118 


10,919 


652 


476 


297 


179 


1-1 


Salaries ana »aoes 


,1 420 


1 830 


2 655 


, 130 


5,805 


6825 


5 503 


4,402 


1 101 


1322 




7269 






824 


3,853 


4112 




2763 


342 








2,211 


4,240 






6,624 


5:393 


4 009 




1,231 




14660 




2,845 










6 185 




1,566 


Taxes 


23,839 


4:163 




2192 


12 770 


12,603 


10,603 




2,580 




Bad debts 


4105 


475 


1 164 


385 


2 081 


1,023 


705 


542 


163 


3,11 


Repairs 






















Deprecation 


"i 


,85 


tV^ 


I'l^^' 


'^349 


'^22! 


10 184 


7 735 


2449 


(V'"' 


Pension p.otil sharing annuity bond purchase plans 


769 




85 


,3 


534 


281 


263 


,30 


,33 


CI 






319 






1625 








,75 


.178 


Net loss Irom other partnerships 


39 






CI 




C) 


C) 


CI 






Net loss noncapital assets 


' '283 


n 






'' 93 


CI 


'1 


(•I 


Ci 




otnoi deouc lions 


28776 


4,9,7 


6 00, 


2 422 


,5 436 


13423 


,,,2ia 


8,134 


2885 


? .^04 


Nel profit (less loss! 


30,393 


5.069 


6.152 


2.493 


16,679 


14.250 


11.672 


8,675 


2.997 


2.578 


Not piot.l 


23:440 














6294 






Net loss 


I, .,53 


965 


,4l» 


J8h 


' ''-" 


4 525 


3 785 


2,38, 


1404 


,•40 



Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 

|AII ligures are eslimales based on samples-money amounts are in thousands ol dollafs| 



With and Without Net Profit 



41,224,342 

33.058.ei8 
3.608.078 



Pension, profit-shanng. annuity, tjo 
Employee twnelit programs 
Net loss from other partnerships 

Net pre 

»(umber 
Total ri 

Nonqi 

Rents 
Royall 
Farm net profit 

Purchases 
Cost ol labor 

Other costs 
Payments to partners 

Depreciation 

l>)pletion 

Pension, profit-sharing, annuity. 
Employee tjenefit programs 

Net protit (l«H lose) 

Net prolit 

Net loss 

Footnote at end of table. 



39.856 
131.309 
159.153 



15,219,264 

13.303.042 
1.047.705 



1,874,099 

233.98 



37.121 
18.869 
20.530 



3,876 
25.373 
50.655 



304,462 
327,999 
23.537 



16.635 
22.513 



Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 

|AII figures are estmales based on samples-money amounis aie m thousands oi dollars] 



Partnerships With and Without Net Profit 




127.981 
273,(10 



359.3 IS 
132.533 



18.507 
1 1 ,400 
22.931 



8.237 
4.652 
23.783 



Business Returns/1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 

[All (igures are estimates based on samples— money amounis are in thousands ol dollars] 



Deplel-on 



29,110.335 

Nonqualifying dividend; 

Royalties 

Nel gam, noncapital a 

Purchases 

Salaries and wages 



Pension, pfoftl-shanng, annuity, bond purchase plans 

Farm net loss 

Nel loss, noncapilal assets 

Other deductions 

Frequencies 

Total receipts 

Business rec< 

Nonqualifying 
Farm i 

Pure 



223,339 

296,194 
72,855 



312,052 
296.766 



Business Returns/1974 • Partnerships 



Table 2.2 — Income Statement for Selected Industries— Continued 



[All ligures ate eslimale 


based on samples-money a 


mounts are in 


housands 01 dollars] 












Service! 






Hotels and other lodging places 










Hotela. 


















Tolal 


Tolal 


H 


Other 
lodging 
placet 


Total 


dry 


Beauty 
thopt 


X*.' 


Other 
M^Uiea 


..nrlce. 




isai 


IS9I 


(60) 


161) 


(62) 


(83) 


(64) 


(65) 


(66) 


167) 


Partnerships With and Without Net Profit 
























,9,,50 


14.631 


7.397 


7,234 


25,842 


9,140 


8,13 


3.013 


5,551 


26,531 


Toul r<c«fpts 






1.335,891 


1.043.6W 


..«5,7« 


39S.977 


249.67 

248.70 


66.448 
67.469 


381.624 
376.254 


2.141.033 


Business -ece,pis 


27'23o!79; 


2:321:600 










n 














NonQuaN^ng d^denas 

























74:529 






3.022 


1,583 














140.509 


59:992 


26068 


33,924 


8,550 














6.997 










































Net gain, noncapilal assels 


52,866 


6.110 


4,843 


1.267 


4,641 


4 366 


_ 


I 


CI " 


26,654 


Dinar receipis 


227,943 


38.058 


20.113 


1 7.945 


2,826 


1.022 


19 


44 


1,562 




Tolal deduclloni 


"■""2I 


'460:266 


'244:66; 






352.098 

91,564 


207,70 

62,67 


48,591 


2e2,5M 


2.229,961 




'215:60! 


283:877 




















87:29( 






1,525.650 


224:098 


130:36f 


93:730 


128.384 


24.465 


2,255 


139:813 


Cdsl of labor 


675.299 


96.079 


50.709 


45.370 






3e:5s 






75,312 


Malenal and supplies 




15,872 










8.23 


928 


7:517 


33,820 


Oiner costs 












17:870 






19.213 




Less invenlory endolyear 


236.653 


25,248 


10,312 


14.936 


24:526 


4,956 


2:45 


232 


16.870 


15,447 


Salanes and .ages 


5 962 929 


430 589 


243,178 


167 411 


166,969 


71,967 


51.89C 


13 805 


31 307 


317 542 


Paymenls 10 pa-lnets 


993!952 


34:248 


16,912 


15 336 


53,418 


12,754 


15,690 








Hem 


1.306.152 


114,557 


70,379 


44.178 


63.736 


25.291 










iniecesi 




394,939 


219,271 


175.668 








n 


3879 


223:281 


Taxes 


793:857 


164,693 


90,261 


74,432 


35,397 


16.091 


7,736 


1,345 


10:225 




Bad deuis ... 


41 635 


7 173 


4 110 


3063 


3 231 


650 
8,657 






2,546 




Repairs 












2.483 


367 


580265 
















Amortizalion 


82!826 


3:841 


1:954 


1,887 


596 


C) 


n 


_ 


ci ' 


Deplefon 


2.556 




CI 






CI 


- 


- 


- 


C) 




81.696 


963 


179 


784 


734 








240 


4.678 




93.175 


6,791 


2,658 


4,133 


1,909 


985 


CI 


CI 




4.266 




24.214 


3,878 


C) 


(■) 


C) 


- 


- 


- 


CI 


3.857 


























9 628 






3,579 














Olher deduclions 


5,225.763 


652:736 


365,130 


287,606 


195,293 


87.129 


37,308 


7,570 


63 286 


465.002 




7,050.409 


-241,343 


~llill 


-145,468 


204.761 


s"" 


41.972 


20:262 




-89,948 

384.893 


Nel prolil ' '"'''"'"'"'"""'' 


103'5ei 


Nel loss 


1 406,965 


396 469 


185,863 


212:606 


19:420 


10:395 


4:092 




4626 


473.841 


Frequencl.. 






















Number 01 pannerships 


191.150 


14.631 


7,397 


7,234 


25,842 


9,140 


8138 


3,013 


5,551 


26.531 




IB5.371 


14,146 




ITu 


":"• 


IZ 


l%l 






25,531 

25.299 


Business receipts 


7'l08 


3013 


5479 


Income Irom otner pannersnips 












































Interest 


29 103 


2.192 


1 139 


1,053 


2,478 


727 


653 


C) 


955 


'4.071 


Bents 


12,339 


1.270 


.'" 


545 


2,157 












Royalties 


889 










































Net gam. noncapital assets 


5.621 


491 




202 


810 


622 


_ 


_ 


CI 


1 349 


Otner receipts 


65,619 


5,989 


3,804 


2 185 


9,371 


3,226 


2945 


784 


2416 


6.090 




'"''7? 


14.631 


7 397 


7 234 


25.771 

15,988 
6,267 


9.140 


8.138 
5,695 
2,327 


2.942 


5.551 


26,145 




2:385 


i:608 
651 


' inl^t^"^:^^^' '°'" ::::::::::.:.:.::::: 


28747 


i:627 


c'l 


1927 


2:676 


Putcnases 




2942 


1,595 




8276 














19:329 


990 




















35.718 


1.609 


















Otner costs ..'. .'..'..'_'. 


32,759 




898 


597 


5:699 


1 762 


i:58S 


C) 


1 990 


4 446 




31,498 


2.009 


1 157 


852 


6,726 


1,238 


2.614 


728 


2,146 


2.869 


Salaries and wages 


100,698 


8 273 


4.644 


3,429 


12,773 


4489 


4 400 


1 427 


2,457 


6846 


Payments to partners 




2:596 


1,523 


1,075 


6,275 


1,704 










Rent 




5.583 


3,437 






6752 


6.998 


2,442 










10,942 


















Ta.cs 


152:661 




7:056 


6:654 


2i:841 


7718 


7:427 


2,444 


4:252 


16524 


Bad debts 


13.839 


1,791 


1,396 


395 


1 504 


212 


CI 


CI 


899 


1609 


Repairs 










18:759 






2 000 


3 028 


10 735 


Depreciation 
Amortization 


'":035 


685 


_'540 


^l" 


22,607 
_409 


8:216 


7276 


2443 


4 672 


20379 


Depletion 


549 


CI 




C) 




CI 


- 


- 


- 


C) 




12.638 


62 


47 




251 


CI 






133 


428 


























i:048 


131 


C) 


CI 


CI 


- 


- 


- 


CI 


160 


N:™orrcapitai assets 


V150 


105 


CI 


65 


CI 


CI ~ 


I 


I 


J.l 


,j~ 


Otner deductions 


182013 


14,326 


7,291 


7035 


24 703 


6 785 


7853 


2 728 


5 337 


24 292 


Nel prolil Hess lossi 


189 314 


14 488 


7 354 


7 234 






till 


2.942 


5 551 


?";? 


Nel prow 


13-:933 


6'372 


3^235 


3137 


18893 


61 86 


j'jo, 


Nel loss 








4 097 


6,876 


2,952 


2.075 




1350 


9 044 



Business Returns/1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 

[All figures are estimates based on samples— money amounts are m thousands ol dollafS| 



Services— Contli 



Partnerships With and Without Net Profit 



other deductions 

Nongualitymg divic 
Hems 

Net gam. noncapit 

Total di 

Pure 
Cos 

Payments to partners 

Ta>es 
Bad debts 

Amortization 

Pension, protil-stianng. 

Farm net loss 



459.342 

242.863 
30.308 



236.256 


1 107 905 


36,492 


t69.1t3 


86.395 


256,446 


64.37< 




57.244 


125,620 


t 768 




22.55. 


22.132 


208. 1 95 


69.449 



Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 



(All ligures are esiimates based on 


samples-money amounts are in thousands 


Dt dollars! 










Services-Continued 




Legal 


Engineering 






Item 




Certllled 


Other 


Other 






'Te'rllc'er' 


Total 


acco'inlants 


bookkeeping 
services 






I7ai 


179) 


(80) 


181) 


1821 


(831 


Partnerships With and Without Net Profit 














Number 01 partnerships 


27 801 


6 16. 


12522 


8,090 


4432 


.4,032 


Amoum. 














Tom receipts 




t,71S.760 


3.651.452 


3.234.934 


416.518 


700.868 


Business feceipls 


7,516,438 


1,668 755 


3,614,201 


3,200,256 


413,945 


682,374 


Income Irom other partnerships 


2574 




15,560 












'4*704 




'e'769 


ibI 


'2755 
















Royall.es 






(•) 








Farm net prolit 















Nel gain, noncapital assets 






161 








Other receipts 


34 296 


9,266 


8.722 


6.890 


1,832 


11.932 




381171J 


1,436.867 


2 632 725 


2 325 774 


306.951 


61 1 504 




' 92590 




' 63!l8C 


' 55!356 




252! 176 






























Cost ot labor 


















7162 










Other costs 




292,072 


22,776 


21167 




41:226 




(•) 


2,903 






- 


42.595 


Salaries and wages 


1 683 356 


401.900 


1363 317 


1217 446 


145 871 


83.793 
















Rent 


406'267 


48 173 


175^039 


153^622 


21,217 


22.732 










20.864 




24,162 


Ta.es 


159,694 


36 362 


97,611 


86.754 


10,657 


20,351 


Bat) debts 


6,264 


1680 


3 161 


2 736 


CI 


266 


Repairs 


16543 


3206 




7:682 


1,025 


10,437 


Depreciation 


92,503 


14361 


3,377 


38.274 
2,490 


5.640 


21,666 


Depletion 


105 


CI 






- 


CI 


Pension prot.lsharing annuity bond purchase plans 


25 803 


6 725 


16,767 


11 786 


CI 


1,241 












2,161 




Net loss Irom other partnerships 


2710 


2^274 


683 


636 


C) 


C) 
















Net loss, noncapital assets 














Other deductions 


1,057,036 


409 656 


560,607 


494 325 


66282 


146,427 


Nel protll (less loss) 


3.615.168 


893 


1.018.727 


909 160 


n"" 


89 364 


Nel profit 


297'482 


91M05 


144:325 


Net loss 


11,191 


16 569 


4!256 


2245 


2011 


54.961 


Number ot nnrtnnr.hips 


27B01 


6.61 


12,522 


8,090 


4,432 


14,032 


Total receipts 


27 656 


5.947 


12 309 


8 090 


4.219 


12.593 


Business receipts 


27'562 


5!866 


t2!294 


B^OS? 


4'207 


11705 
















Ssl'"*'"' ""'""'"'" 


7 609 


'?409 


'i'621 


30?° 


60"^ 


'''977 


R^r 


2026 


377 


860 














CI 


CI 


- 


CI 
















Nel gam noncapital assets 


737 


265 


376 


276 


I'l 


CI 


Other receipts 


6,636 


2,509 


3,644 


2,476 


1 366 


4 188 


Total deductions 


27.427 


6.161 


12.443 


8.090 


4.353 


13.600 




























1 868 


Purchases 




303 






















TSBS 








396 






2,399 














1,961 


Less inventory end-ot-year 


n 


233 


n 


CI 


- 


1,924 


Salaries and wages 


25 213 


3 620 


9 269 


7 362 


1 927 


4404 


Payments 10 partners 














Rom 


253U4 


2 774 


'6 232 


I725 


"07 


5:^2 


Ta.es 


24 957 


4 736 


10994 


7,711 


3,283 


9,631 


Bad debts 


1 696 


336 


666 


454 


CI 


541 


Repairs 


12016 


2 222 




4 766 


1931 


5904 


Depreciation 


^^260 


4 672 


'"w 


349 


3494 


8 200 


Dep°ei"n'°" 


201 


n 


!•) 


CI 


- 


CI 


Pension prolit-sharing annuity bond purchase plans 


5 246 


384 


.027 


1014 


CI 


159 


Employee benelit programs 


4 453 


1096 


3 337 


2,816 


521 


169 








23/ 




































Other deductions 


27 064 


5 983 


12278 


7 996 


4 282 


.2521 


Net prottt (less loss) 


27,617 


5.994 


12,513 


8,081 


4.432 


13.803 
















Nel loss 


,70« 


1 .6? 


6.1 


2'K 


.,., 


5,853 



Business Returns/1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 













Agriculture, toreslry, and 


lishing 












Farms 


Agricultural 
















Hem 




Total 




Field 


Fruit, tree 






loreitry. 














Other 












crop 


vegetable 






ll.ning 




HI 


121 


(3) 


(41 


|5| 


161 


|7| 


|8| 


Partnerships With Net Profit 


















N„..e,o.pa.ne,s.ps 


67.366 


75.040 


66 662 


28861 


6 387 


29,647 


1767 


8,376 


Anoun,. 




9,736,445 


8,621,037 


3,753,282 

3,504.352 


936,896 

665 129 


3!549!l62 


220786 


1,15 408 


°Busiress ^ecerpls 


104726 


232 


l!o96!345 




225 


600 


13^647 


13!39C 






6,017 




CI 
















981 




















































6;723 






















1i;625 


7^314 










Nel gain, noncapilal assels 


262 


254 


4o!578 




9,729 


2,609 


22^429 


CI 


4.434 


Other receipis 


1.205 


027 


297,081 


286,948 


175,577 


27,975 


82,142 


3,254 


8.133 


T 1 1 a d cllon 


87,287,892 

50.508,626 


1 l'"llll 


4W515 


"Zll 


ll'/» 


Ifn^l 


Zli^ 


905.563 


Cpsl pi sales and pperalions iotal 










■229!02l 


212,961 




2AA7 
















1,339,517 


233!376 


32,140 


1,048,416 


25,581 


348!l65 


Cpsi pI labpr 


3174 


475 


548380 




231.469 


134,750 


105,365 


33,066 


43.930 




2,341 














23,176 


31.428 






965 


2,456!e80 












46.440 


Less Irvenprv end-pt-year 


5.300 


108 




173,644 


37.416 


3,174 


130.853 


CI 


24.595 


Salaries and wages 


9.422 


508 


171.417 


67,778 


12,817 


25,979 


19.041 


9 941 


103 639 


Paymenls IP partners 






91,616 




21,347 


6,499 


19,300 


2 785 


41.667 
















62.381 


1780 


20.958 




















13.250 


Taxes 


2.949 


939 


, i7e;2ei 


159!231 


70,426 


28744 


54,654 


5 407 


19,050 




137 


692 


1 661 


672 


177 


|.| 


272 




989 


Repairt ' 


1.171 


J62 


332!693 


303,841 


165,943 


34,658 


98,909 


'4,331 


28,852 


Deprecialipn 






543,080 








193,060 


8 855 
























Deplelipn 


416 


087 


1,584 


1,536 


850 


CI 


678 


- 


C) 


Pensipn. prpln-sharing, annuily, bpnd purchase plans 


145 


592 


12,726 


3,136 


1,601 


720 


305 


CI 


9,588 


Emplpyee Denelil prpgrams 












433 


517 




440 




42 


968 


5,909 


5,502 


1,044 


n 


2,782 


- 


CI 


NeMpss' rancapilal assels 


10 


769 


2,746 


I-) 
2,649 


'''939 


CI 


1,62"^ 


z 


C) " 


Other deductipns 


11.641 




621,546 


465,551 


183 000 




164.743 


34,450 


155,997 




21,594,862 


2,268,967 


2,049,122 


1,163,801 


233,792 


601,221 


50,308 


209.845 






Number pl partnerships 


672,366 


75,040 


66,662 


28,861 


6,367 


29,647 


1,767 


8,378 


Total reolpls 


672,386 


75.040 


66 662 


28.861 


6,387 


29,647 


1 767 


8.371 


Business receipts 


612!452 




64'776 


2e!oo6 




28,844 


l'752 


8'307 






712 


696 




















1,924 


















I6I579 




6,294 


2,375 








Rents 


55 


501 




13:387 


7,373 


1,583 


4^211 


1") 


615 


Rpyaiiies 










861 




1,120 






Farm nel prplil 






1,804 








600 












11.991 








6572 








277 


061 


56.920 


53!360 


23.791 


3.985 


24.700 


884 


3,560 




651 


399 


73.600 


65.365 


28,364 


6.316 


28,989 


1,696 


I.23S 


Ccst 01 sales and pperatipns. Iota! 


341 


596 






26,903 


5!600 


26,061 


1380 


5,599 














161 


2.412 






Purchases 














10,807 






Cpsl pl labpr 






4s!766 








20,564 


684 


1,939 
















23,580 




2,838 




175 






60:464 


26!521 










Less tnvenlprv end-pl-year 




089 


5:523 


3,756 


901 


161 


2,564 


CI 


1.767 


Salaries and wages 


239 


946 


7,345 


3,071 


737 


785 


1,232 


317 


4,274 


Payments Ip partners 
















241 












32>98 








465 


4,529 


















1,204 


5,406 


Ta»e5 


541 


421 


64!527 


57!249 


25!393 


5,649 


24,654 


1,553 


7,278 


Bad debts 


58 


482 


1,114 


441 


145 


CI 


154 


CI 


673 


Repairs 


521 


014 
207 


''Z 


58!743 


^62; 


"59 


26,603 
25.825 


;,^3_7 


7!361 


Depletipn 


12 




778 


707 


446 


CI 


254 


- 


CI 


Pension prplit-snarina annuity bpnd purchase plans 


19 567 


I 196 


689 


272 


198 


105 


CI 


507 


Employee benelit programs 


35J0O 


1 312 






155 


339 


CI 


451 














182 










































Other deduclipns 


627 124 


71 145 


63,261 


27,391 


6102 


28092 


1,696 


7864 


Nel prom 


672,386 


75,040 


66,662 


28,861 


6,387 


29,647 


1,767 


8,378 



Business Retums/1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 



[Al. „gure 


are estimales 


based on san 


ples-money a 


mounts are m ihousands ol dollars) 












Mining 


Construction 




Total 


Oll^ana 


other 


Total 


General 
contractors 


Special trade contractors 


""" 


Total 


Plumbing, 
heating, 
and air 


Painting, 
hanging. 


tile sel- 


Conlraclors. 




















ling, and 


















tloning 


decorating 


plastering 






191 


(101 


(11) 


1121 


1131 


nil 


1161 


116) 


(17) 


(18) 


Partnerships With Net Profit 
























8.007 


707 


93 


18,815 


16.329 


32.312 


117, 


1.108 


5,064 


18,399 


Til It 


e.oor 


7.07 


93 


48.815 


16.329 


32.342 


.471 


4.406 


5 064 


18.399 




7.522 






18,717 








1,408 








2« 




















Nonqualilying d.vfOcnOs 




ri 


(■) 


158 


51 


CI 


_ 


_ 


CI 


CI 






















1,569 


Rents 














274 






820 














































Net gam, noncapital assets 




562 


22 


2,093 














Other receipts 


2 939 


2563 


376 


17,507 


6118 


11.215 


1 519 


1,081 


2,026 


6,586 


Total deductions 


7 93< 


7 00! 


93! 


48 725 


16 312 


32 269 


4 471 


4 408 


4.992 


18,398 


Cost ol sales and operations, total 


2310 


I'so: 


50 


4o!90< 


1l'36( 


26:i76 


139; 


3:607 


Inventotv Oeginning-ot-year 














2211 




353 


3:023 




169 












2.988 




1,272 




Cosi 01 labor 












12:998 


2138 








Material and supplies 








22737 






1,992 


















7:810 












Less Inventory, end ol year 


192 


72 


120 


9:893 




7.070 


2,571 


CI 


153 


3:659 


Salancs and «ages 


2.089 


1,616 


173 


18,634 


6279 


12.284 


1780 


1,290 


2,118 


7,096 


Payments to partners 






















Hent 








22,104 






2,777 


2,121 


2,513 


7:543 


Interest 








21,163 






2,352 


1,173 






Ta<cs 


5664 


4.821 


810 


10,403 


13.691 


26:565 


1,006 




1,130 


15,313 


Bad debts 


219 


|.| 


118 


3,348 


771 


2 574 


707 


,.. 


212 


1426 




2 156 


1.552 




24,865 


7.721 




2,388 








Deplelion 




5.201 


'"'590 


36,639 


91 


rF 




3,26^ 


n" 


;:•- 


Pension, prolil-shar.ng, annuity, bond purchase plans 


79 


J, 


52 


901 


200 


701 


125 


CI 


C) 


227 


Employee benelit programs 








3,264 




2,191 






395 




Frrm°nel'lors """" "'""'"'''"" 


217 


216 


(•) 


361 


141 




CI 


- 




CI 


O 


n ^ 


[.[ 


196 


56 


,~ 




C) 


2 


1I 


Other deduclrons 


7396 


6161 


932 


16,256 


15 366 


30 726 


1,170 


1123 


1818 


17 585 


Ne, p,on, 


8,007 


7.075 


932 


48.815 


16.329 


32.342 


4.471 


4 108 


5,061 


18,399 


Frequencies 






















Number ol oarlnersnips 


B.007 


7.075 


932 


18.815 


.6,329 


32,312 


1.17, 


1108 


5,064 


18,399 


Total receipts 


3.271.558 


2.065.759 


1.205,799 


9.348,012 


6.127,214 


3.212,282 


617.279 


186,608 


435,166 


1.973.229 






1.951.132 












186,415 






























(•) 


!•) 


(■) 


259 


28 


(•) 


_ 


_ 


CI 


(■) 
















812 






3.217 


Rents" 








50:920 




10255 


1.377 






8.036 


















































6,052 


















Other receipts 


31275 




9,825 


47:298 


17 349 


29 931 


2 030 


70 


972 


26:659 


Total deductions 


2,211.822 


1 328 572 


883 250 


8 113 606 




2.605.206 


393308 


'73:722 


"8592 


1.608.583 


Cost ot sales and operations lolal 




'378!o51 


162772 


6:380:457 


4:670:517 










463.789 














Purchases 












698350 


196:669 






118:153 


Cost ol labor 










485:256 


115,060 


68.668 


35:039 


7,:219 


240.114 








35!828 


1.157.096 


853.692 


302,283 


61.010 




59,265 


162.901 






2051687 


252,700 


2.911.100 


2,610.810 


299.182 




9:797 


13,585 


182.658 


Less Inventory end-ol-year 


21^202 




16.131 


100.785 






21 977 








Salaries and »ages 


96 372 


11,720 


54.652 


385.364 


148,233 


236 883 


38.306 


,2 610 


12,459 


113.178 


Paymonis to partners 


13 321 




















Rem 
Interest 


25163 


3356? 


":204 


el:"! 


6991I 


?9:S2i 


3308 


'■579 


2,0™ 


n:o67 


Ta.es 


70,533 


46,664 


23.869 


129.560 


63: 128 


66 267 


,, 125 


1286 


9,711 


10:815 


Bad debts 


B81 


(■) 


736 


8.052 


2,561 


5191 


,648 


C) 


168 


3511 


Repairs 




14,665 


28.010 




35 727 




2142 












81,263 


55.297 
















Amortization 






















Depletion 


389 180 


307,931 


81.249 


1 153 


450 


CI 


- 


- 


CI 


CI 


Pension prolitsharing annuity bond purchase plan 


2173 


1 115 


1358 


10.372 


4850 


5522 


1038 


CI 


•1 


2.401 


Employee bonolil programs 
























3 761 






























































120 


Other deductions 


552 863 


102 296 


150 587 


662 956 


331.018 


330 939 


17060 


21 051 


40,970 


221,858 


Net prolil 


1 I.S9.736 


737,187 


322519 


1234 406 


623 112 




92 603 


55116 


91681 


364,646 



Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement tor Selected Industries— Continued 



|AII liguie 


are estimates 


based on samples-money amounts are in thousands ol dolla.sl 












Manufacturing 




Transportat 


°n0 wnlWry's 


t^o..lec,rlc. 




















Communl- 


,,.m 


Total 


and wood 


Printing, 
publishing, 


Machinery, 
except 


Other 


Total 


Total 


Trucking 


Other 


gas, and 






■"-- 


Industries 


electrlcl 


industries 






.arenouslng 


tatlon 


sanitary 




(19) 


(20) 


121) 


(22) 


123) 


(24) 


(251 


(26) 


(27) 


128) 


Partnerships With Net Profit 










12,366 


9,725 








1,838 


Amount. 






















T 1 


6,424.780 


727.193 


667:238 


364.358 


4.637.098 


I:""" 


1,381,575 


859.870 


521.705 

514,778 


158,231 


BuLtoss recapls 


155,203 




BMO 


O 




- 


8:090 


' n 


CI 


CI 


CI 


- 


























16.280 






1,751 


10,332 


3,750 


3,346 




1,189 


404 


Rents 




2!l01 


2^425 




10,618 


9,237 


7,266 


5:749 


CI 


CI 




7!o91 


C) 


CI 


C) 


6,295 


C) 


CI 


CI 


- 


- 


Ne'rgaln nL°'c'ap.lal assets 


3.904 


2,084 


30l 


'''333 


1,18"^ 


413"^ 


3,60^8 


3,221 


385 


53"; 


Other receipts 




3,585 


4.492 


675 


29,304 


7,482 


7,359 


3,647 


3,712 


123 




5.468.989 


635.570 


S50.443 

261,905 


313,347 

221.225 


3,969,629 

3,109,606 


1,284,860 

540,092 


1,162,732 

520,448 


"4:440 


410.607 
266,008 


122,128 


^°Co'st''ol'' saleTand operations, total 


19,644 












310,549 


16,738 


15,462 










2.754:992 


268:i14 










245,189 










596.303 


64,690 














29,274 










22758 








24,238 




11.391 


1.812 










30^222 










126.670 


8.621 


Less Inventory, end-ol-year 


471.452 


44,207 


29,173 




370:e32 


17.765 


16:469 


9,029 


7.440 


(■) 


Salaries and «a es 


350.635 


45 270 


93,100 


21,447 


190,818 


176,746 


149,210 


115 407 


33,803 


29,536 


Payments to partners 


104.689 


1l!223 










28,550 


24,236 


4.314 


6.038 


Rent 




8,237 
















2.762 




51.265 
















7.870 


2.348 


Taxes 




890 


16,488 


8,035 


5,724 


1,895 


45,691 


Zl 


12.510 


5.192 


Hepans"" 


53 651 




4355 


2:398 




50,603 


44:533 


37:906 


6,627 


6.070 


Deprecialion 


169:357 
1.285 


3M39 


15239 


10191 


110,288 


81726 


69,321 


54,195 


ci'^* 


(•) 


Depletion 




CI 


- 


C) 


2,788 


C) 


C) 


C) 


CI 


- 


Pension, prolil-sliaring. annuity, bond purchase plans 
Employee benelit programs 




326 


1 413 


723 


6,039 


2 442 


2 331 


915 


1,416 


CI 


19:451 


1,425 


2,560 


2,600 




4:899 


4,119 


2,392 


1,727 


780 


Net loss (rom other partnerships 


422 




















Farm net loss 


'!' 


- 


- 


- 


'!' 


~ 


. ~ 


~ 


~ 


~ 


Other deductions 


5l!3'o58 


74!294 


llie'547 


27,452 


292'765 


27l'481 


234,784 


182,938 


51,846 


36,697 




95S.791 


91.623 


,25.688 


7,.0„ 


667.469 


254.946 


218,843 


107,745 


111.098 


36.103 


Frequencies 






23.440 


4 104 


4 743 


2,207 


12 386 


9 725 


7,887 


6,294 


1,593 


1,638 




23.440 


4104 


4743 


2,207 


12 386 


9 725 


7 887 


6,294 


1.593 


1.638 


Business receipts "" 


23.359 


4^104 


4!672 




12:376 


9:725 


7:887 


6,294 


1,593 


1,838 
























Nonqualitying dividends 


























366 


727 








1,023 


852 






Rent? 


1 768 




512 


151 


911 


660 


627 


503 


CI 


C) 




191 


(•) 


C) 


CI 


27 


CI 


C) 


CI 


- 


- 
























Net gam, noncapital assets 


1,072 


279 


144 


192 


457 


1,125 


938 


676 


262 


187 


Other receipts 


10,706 


1,610 


2,327 


1,009 


5,762 


2,798 


2,366 


1,845 


521 


432 




23.440 

21.092 


r.^ 


4.743 


"" 


12,366 


9,725 


7,887 

3,047 


6,294 
2,334 


1,593 


1,838 


™o'sl''ol'sale°"and operations total ' 


586 






1,457 


2:i87 


904 


8: 169 




364 


225 


139 










2,796 


1,638 








557 


342 














5:339 








302 




Malerial and supplies 


10 204 


i^esi 


l!56C 


1:090 


5,903 


1:479 


1:154 


1,017 


137 


325 




1V220 










2,204 








429 


Lass Invenlory. end-olycar 


13,697 


1,701 


2,535 


982 


8,479 


401 


312 


172 


140 


C) 


Salaries and wages 


9 187 


1419 


2,181 


1 010 


4 577 


4,453 


3,718 


3,182 


536 


735 




5,475 














1,866 


243 










3,284 




7:266 




3.800 




773 


729 






2!593 






5,898 


6:i16 








1,062 


Taxes 


19!347 


3,362 


3,927 


1,994 




8,667 


7:264 


5:864 


1,400 


1,403 


Bad debts 


3,583 


313 


1045 


370 


1,855 


737 


489 


381 


108 


248 


Repairs 




2,650 
3435 


3:213 
3 930 


1:849 


9:953 


e:?7B 


5,976 


5:665 


1,346 


1,767 


Amomation 


310 




CI 


C) 


184 


(•) 


CI 


CI 


CI 


CI 


Depletion 


213 


n 


- 


C) 


49 


(■) 


CI 


CI 


'■' 


~ 


Pension, profitsharing. annuity, bond purchase plans 


689 


54 


77 


65 


493 


189 


175 


123 


79 


CI 




2,582 


















Net loss Horn other pannerships 














































22, n2 


''947 


'4592 


'j'ne 


64 


'9231 


''551 


'6'o32 


75,9 


7680 


Net prom 


23.440 


4.,04 


4.743 


2,207 


12.386 


1 


7,687 


6,294 


1,593 


1,638 



Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 

[All trgufes are estimates based on samples— money amounts are >p Ihousands of oollafs] 



With Net Profit 



Nonqualrfying c 



beginning-ot-yeaf 



Depletion 



Olhef deductions 



36.314,293 

29,573.080 
3,073. 



> 297.629 
911,273 
1.588,626 



59,140 
15,629 
75,725 



Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 

[All figures are estimales based on samples— money amounts are in thousands ol dollars] 



With Net Prollt 



. beginning-of-year 



Nonqualifying dividends 



578,506 
275.562 



Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 

|All figures are eslimales based on samples-money amoufils are in Ihousands ol dollafsl 



With Net Profit 





2.853 
4,463 



?eO.S28 
24,648 
97,497 



155,670 
9,484 
2,916 



119.384 

,122,792 

58.660 

18,939 

5,177 
10,507 



1.645.182 



37,573 
122.279 



Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 





Service. 






Hotel, and other lodging piece. 










Motel.. 






Laundrle.. 










riem 


Total 


Total 


hotel.. 


lodging 


Total 


dry 
cleaning. 


Beauty 


Barber 
•hop. 


Other 










touri*.! 






garment 




service. 










couttt 


















(58) 


(59) 


(60) 


(61) 


(62) 


(63) 


164) 


165) 


1661 


167) 


























,37,933 


6,372 


3,235 


3,137 


18,893 


5,166 


S.053 


2443 


4 201 


1717, 




















362.428 




Business receipts 


23 615 733 


'995!69l 


62i:84 7 


373:851 


926:oii 


302725 


204'] 7; 


6, '7,, 


,'557:552 




■ 3i;962 






















2,402 


CI 


C) 


- 





_ 


CI 


_ 


CI 


CI 




62.070 


4,051 




757 














Rems 


















2,216 






6.415 


(•) 


CI 


- 


- 


- 


- 


- 


- 


1,322 


NeToaln' mncaoilal assets 


42,107 


2,344 


2,188 


156 


4,562 


4,313 


~ 


~ 


. 


22 8el 


Other receipts 


167,978 


16,774 




7,935 






,88 


CI 


1 530 


30429 


Total deductions 


15,766,675 


892.965 


558,552 


334.413 


717,133 


257.071 


158.799 


42.416 


258.847 


1.250.257 




































3:538 










Purchases 


1,196!4S3 


77! 162 








18,504 


12:467 


2.134 




123:357 


Cosi of labor 


511,249 


23.832 


10:259 




66:344 


26.476 






8:773 


55.513 




163,766 


3.933 






26,551 


13,636 




789 






Other costs 




32.268 


15:37; 


16,893 


37,684 




,0,1 




18230 


116890 




166.966 






3:594 




3:779 


2:209 


CI 


16123 


11.398 


Salaries and wages 


5 276 334 


163.952 


103,154 


60.798 


137,763 


54 936 


40 684 


13.063 


29 078 


274 653 


Payments to partners 




















62:665 


Rent 


1, 124^190 


52:597 




15:558 


45:001 


14:640 


14:287 


5.287 




50.624 








55:468 


26,855 


9,239 


4.492 


1.261 








Taxes 


617,419 


70,204 












1.217 


9.340 


37,767 




146^806 


32:676 


20III 


,2n8 


132« 


5 47^ 


';'„7 


'■'375 


427'4 


4 956 


Repairs 


13670 


Daprecialion 


600,692 


95,647 


64:636 




37:832 






1,766 


1380: 


135 698 




37.372 


1,080 


219 




361 










6034 


Depletion 








- 




(■) 


- 


- 


- 




Pension, prolit-shaiing, annuity, pond purchase plans 


77 562 


497 


C) 


C) 


626 


CI 


_ 


_ 


240 


4 332 


Employee benel.l programs 


81^315 


2,460 


981 


1,479 


1,577 


783 


C) 


CI 


356 


3 334 


Net loss Irom other partnerships 


7709 




















Farm net loss 


'i'561 


(■) ' 


C) ^ 


I 


CI ~ 


I 


I 


: 


n ~ 


,., - 


Other deductions ..[[][[[[[[.[[[[[[[][['.[[][[[]'.'.'.'..'.'.'.'.'.'..'.'. 


4,044,133 


237,477 


151,467 


86,010 


161,027 


63.576 


3,. 620 


6,967 


58 864 


282 095 


Net profit 


8,457,374 


157.126 


89.988 


67,138 


224.181 


54.274 


46,084 


20.262 


103.581 


384.893 


Frequence. 
























137 933 


6 372 


3 235 


3 137 


18 693 


6 186 


6 063 


2 443 


4 2C' 


•7 ,7, 




137 933 


6372 


3235 


3137 


18 893 


6186 


6063 


2 443 




17 171 


Business receipts 


137W 


MOl 


3:i64 


3:137 


16:893 


5:185 


em: 


244 3 


4'20, 


17:117 




632 




















Nongualilying dividends 
Inlerest 


545 


'''994 


'''527 


457 


'i'995 


^~ 


n 


CI ~ 


'''eeo 


3.006 


Rents 


9^943 


547 


283 




1:714 


852 


n 


CI 


572 




Royalties 






















Farm net profit 
























4,603 




240 
















Other receipts 


48,043 


2,614 


1,768 


846 


6,933 


2.385 


2.305 


CI 


,.814 


5.496 




136.513 


6.372 


3.235 


3.137 




6.186 


6.063 


2.372 


4.201 


16.785 




54,160 










2.986 


4.331 


1.066 


3.109 


6.719 














































Mater°al and 'supplies 


25:330 


332 
592 


475 


'''117 


6«5 


Ifot 


2374' 


'''715 


1.240 


"?? 


Olhe, costs 


23,545 




298 


110 


4:435 














23,754 






165 


5,156 


780 








2:373 


Salaries and wages 




4171 


2 588 








31,5 


1000 


,924 


5.025 


Paymenls to partners 












986 








2.959 


Interesi 


6o!779 


1'm7 


2:482 


182! 


'aL" 


3:069 


m" 


n'' 


"74 


""I 


Taxes 


116,523 


6,179 


3:136 


3:043 


16:458 


5.545 


5.637 


1.945 


3,330 


11.751 


Bad debts 


10.978 


752 


652 


too 


1,215 


183 


,., 


C) 


7,7 


1.166 


Repairs 


76,007 


5,367 


2,849 


2,538 




5.135 


4.709 


1,715 


2.463 


7.566 










2,985 








2,015 


3.580 


13.480 




2,216 




















Depletion ' \' ..'[][[]]']]'.'.]][]'.'.'.'.'.].'..'.'..]'.' '.'.Z'' ''. 


519 


- 


- 


- 


(•) 


CI 


- 


- 


- 


CI 


Pension, piolit-shanng. annuity, bond purchase plans 


12 153 


39 


C) 


CI 


243 


CI 


_ 


_ 


133 


337 


Employee benefit programs 


141271 


397 


221 


176 


1,146 


450 


CI 


CI 


190 


570 


Nel loss from other partnerships 


































































Other deduclions 


132,954 


6.285 


3,235 


3,050 


18,253 


5.973 


5,921 


2,229 


4.130 


15.066 


"'" 


137.933 


6.372 


3.235 


3.137 


18.893 


6.186 


6.063 


2,443 


4.20, 


17 171 







Business Returns/ 1974 « Partnerships 
Table 2.2-lncome Statement for Selected Industries-Continued 



II ligures are eslimales I 



Partnerships With Net Profit 



Other feceiplb 



Aulomotlve repair 



Business Returns/ 1974 • Partnerships 



Table 2.2— Income Statement for Selected Industries— Continued 





Services-Continued 






Enjlneerlng 












accoLTtrng. 




Item 


Legal 






Cenilled 


Otber 






""'"""" 


Total 


accountant. 


service. 






cai 


1791 


ISO) 


181) 


1821 


1631 


Partnerships With Net Profit 
















25 909 


4827 


11702 


7,786 


3916 


7,950 


Amounl. 














Total receipts 


7 528 778 


1 582 337 


3 591812 


3 187 798 


484.014 


591.230 


Business receipis 


7!453!670 


l!556!930 


3!554!937 


3'i53'3ee 














15.244 




















Inleresi 


20,970 


4,390 


8,905 






1,773 


Rents 




2245 


2,573 








Rovaloes 


298 






ci 


_ 


CI 


Farm nel prolil 




















143 








Olhet receipis 


34,049 


8,152 


8.574 


6.850 


1.724 


10.029 


Total deductions 


3.702,419 


1,284.855 


2.588.829 


2.276.393 


292.436 


446.905 


Cpsi ol sales and operations, total 




359,284 


63,180 








Inventory, beginning-ol-yeai 


_ 






C) 


- 


19.362 
















Cost ol labor 














Maler.al and supplies 












1i;602 


Olher costs 




239!356 


22.778 






33.904 




- 






CI 


- 


20.520 


Salaries and *ages 


1.658.320 


389 107 


1,341.618 


1.199.358 


142,260 


61.877 












31,964 




Hem 


2o!930 


'11% 


21888 


'^9 799 


^2 089 


16^351 
5.626 


Ta«es 


155.313 


35!l27 


96,089 


85:469 


10l620 


13.290 


Bad debts 


6.255 


1,680 


3,119 


2.736 


|.| 


216 




16.164 












Drp°ei"n'°" []'''.'.'.['.'.'.'.'.''.'.]''.'.''[[' 


'105 


;"" 


Ir 


Ir 


'■r 


9 


Pension, prolitsharing, annuity, bond purchase plans 


25,798 


8711 


16,726 


11 747 


... 


506 


Employee benelit programs 


24,740 


7!646 




15J02 


2.130 
































Nel loss noncapital assets ..'.'..'.''.'.'.'.".'.'.'.'.'.'.'.'.".'.. 


444 


CI 


n 


CI 


_ 


_ 


Other deductions 


1.030,538 


364,524 


544021 


181,524 


62497 


94,974 


Net profit 


3.826,359 


297 482 


1022 983 


911405 


1 1 1 578 


144.325 


Frequencies 














Number 01 partnerships 


25,909 


4827 


11,702 


7.786 


3916 


7,950 


Total receipt. 


25.91)9 


4 827 


11 702 


7.788 


3.918 


7.950 


Business receipts 


25.886 


4^819 


1V691 










152 












Nonqualilying di.idends 


237 
7.383 


1,312 


'j'sj, 


2.972 


60I 


'"'656 


Hens , '.'./'.'.'.'.'.'.'.'.'.'.'. '.'.'..'.'.'.'.''.'.'.".''.'.'.'.'.'.]'.'.''. 


1.852 


375 


839 


690 
















_ 


CI 




73I 


lal 


'''370 


'''268 


C) ' 




Nel gam, noncapital assets ............'.'.'..'.'. ,^. .'/.'. ^'.'. .'..'.',......'.'.'.'.'. .. 


CI 


Olher receipts 


8,349 


2.102 


3,712 


2,350 


1.362 


2,225 


Total deductions 


25.535 


4.827 


11.623 


7.786 


3.837 


7 511 






1,674 


1,332 


'825 




3433 






228 








lijZS 


Purchase ■' ■' ' 




230 








2.288 


Cost ol labor 


380 


813 


695 


407 


CI 


















Olher costs 














Less Invenlon,, eno-ol-year 


- 


CI 


CI 


CI 


- 


1.319 


Salaries and wages 


23,769 


3.279 


8,896 


7,059 


1 837 


2.850 


Payments to partners 










905 


767 






3,901 








4.249 








6^013 








Taxes 


23.517 


4,157 


10.458 


7,407 


3.051 


5.669 


Baddebis 


1,609 


336 


662 


454 


CI 


518 


Repairs 


11,607 






4561 


1916 


4.260 


Depreciation 










3 120 


5.597 




256 


ri 


425 


277 






Depletion 


201 


Cl 


ri 


CI 


- 


Cl 


Pension prolil-sharing annuity, bond purchase plans 


5.239 


377 


1.020 


1007 


CI 


148 


Employee benelil programs 


4,272 


996 


3,203 


2 689 












226 


219 






Farm net loss 


CI 


- 






- 


- 


Otnerdeductions"" '""" 


25,243 


V740 


i'iUb 


'7'692 


3766 


'075 


'"' 


25.909 


4.827 


11.702 


7.786 


3.916 


7 950 







Business Returns/1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Prolit, by Selected Industries and Size of Business Receipts 







m irgure 


s are eslmales 


based on samples-money amounls are ,n Ih 


jusands ol do 


lars] 












rn-s:: 


"!=••' 






cost 01 


lion 


Payroll 


loss) 


Net prolit 


Coetllclenl ol variation (peroenti' 


"E'°' 


*.oun, 


"S'°' 


Business 
receipts' 


pJot'lt 


loU 




HI 


(21 


|3| 


141 


(51 


161 


(71 


(81 


191 




(111 


(121 


(13) 


All Industries 




























Tom 


1 062 268 


4 620 489 


2,5 


BB 


ie7;63< 


15 804 080 


8.864.873 

11 


672.386 

lo'ii 


21.594.862 

11 

70e:394 


01 


04 


■ 


13 


"o°00o"under's25'o00 


161 lose 


BE 


,1 


12 


20 


1? 


r, 


ii£"cEr^i5o 


139 009 


473568 
449!68^ 


III 


1,409,868 


l!774;24( 


939237 


imelS 


Joelo! 


1,164,397 
3!347!2e! 


1 


i 


2< 


1 


|i£:||pEo 


1 16J 


If 


111 


11 0931241 


"Isle: 


2 698382 


1884;951 


M2 


11 


I5 


!' 


, " 


08 


Agriculture, Forestry, 




























and Fishing 














































2.258,967 










under 55,000, Idlal 

Sl°S'"l5 00o'""' 
55,000 under SIOOOO 
510,000 under 525,000 


28 6« 


1 


39,362 
39,362 


63,068 

63,068 
46.249 


52 926 


;ii 


-235,562 


ll!294 


1 


82 


ii 


ii 


mm. 


18653 

'we? 


10!348 


l,36l!884 


V833!985 
1,039,157 


'72:425 


259!98e 
200,501 


259!51t 


i2;45: 


i 


i 


iP 


1 


i 




898 


Jl 


1,239,617 


940.758 
509>47 


47,497 


'II 


12!60I 


539 


20!991 


1 


i 


i| 


i 


Farms 




























Total 


109.613 


322.360 


11.219.087 


7.277.321 


805.810 


830.628 


1.015.057 


66.662 


2.049,122 


22 


3,3 


4,1 


42 


i^o°rcs?;r^^?5°sSo 


960a 


42972 
44! 194 


35 048 


170!094 


1 

49^042 


'4,502 


11 


5789 
1886 


ill 


11 


it 


i 


i| 


i£=r=So 
5200,000 under 5500,000 
5500,000 under 51 000,000 


9!aio 

2115 


"Ji 


11 


1,737490 
945,231 


126799 
163,699 




ii 


'sImc 


325!785 
446.013 
641,151 
191.009 


1 


,1 


8^ 


i 


iHUPS 


28? 


6,826 


■•f" 


664:902 


T 


48015 


w 


t4l 


T 


no 


I06 


111 


•r 


Farms: Field crop 




























Total 


39.910 


103.651 


3.942.M7 




306.244 


307.613 


977.736 


28.861 


1.163.801 


38 


52 


5,9 


8.5 


Under 55 000 Idlal 
SIOOOO under 525,000 


II 


8,961 


10 798 


11806 


5!944 


i 


8^349 


ii 


ii! 


'ii 


i 


40 7 


II 


iiim. 


1138 
818 


13^239 
'2569 


418447 
580:830 


396!505 


II 


2l!898 

11 


i 


1 


11 


1 


20 1 


12 6 

20 4 


ii 


^=m 


,-,'" 


1613 


Im:?64 


136235 


f' 


20723 


30,018 


n- 


if 


I" 


',7' 


rr 


fA 






























Total 


11.470 


45.028 


1.137.784 


593.929 


101.834 


226.047 


72.849 


6.367 


233.792 


68 


9,0 


12,3 


8.5 


";1'rll4°i°sr'e?o'rled 


IB 




i 


6221 
15770 


4992 


V22I 


-56395 


357 


1442 


B 


24 9 


'h 


''i 


5500 000 under 51 000.000 


1008 


1 


7i;612 


76!911 
152,986 


ii 


II 


II 


1 


15!546 


189 


179 


32 6 


300 


iiiifs 


::"■ 


"32 


138 832 


73,413 


ip 


26,080 


iv" 


i-r 


r 


:?'• 


T. 


f": 


if 



Business Returns/1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 

jAII figures are eslimates based on samples— money amounts are in thousands 0l doNars] 



Se,ee.ed,„du.r. 


snips 


Number 


receipts' 


Cost of 
operations 


-ZT- 


Payroll 


Net profit 


Nel p.olil 


Coelllclenl of .a 


ration iper 


cent)' 


"^S'" 


.mount 


"p^n^ir" 


°,".',rr' 


p?ol't 


Net 
loss 




(tl 


121 


13) 


14) 


15) 


16) 


(7) 


181 


19) 


(101 


111) 


(12) 


(13) 


Agriculture, Forestry, 
and Fishing— Continued 




























T„,a, '"""' ''"""'°"' 


54.862 


164.816 


5.887.807 


4.632.353 


385.426 


248.077 


-69.68 




601.221 




5. 


6.7 


5.6 


No receipts repoded 


1 


1 


18,847 
140!267 


I?i:525 


27:850 


B 


-69:73 

Ell? 


1:56 


8,254 

we: 

5,56- 


■;| 


i 


11 

40l 


1 


iiiiilo 


i 


15,09< 


752,380 


195,729 
415,156 


II 


II 


5,434 
79,990 


^■42 


60,088 
'26:8?6 


li 


loi 


123 

le: 


?85 


|SE|pSo 


[:;'" 


4767 


563:30? 


'if" 


11:443 


'}r 


--21,1?^ 


v} 


2?:6a6 


?5 


,.,'" 


if 


188 


Farms: Older (arms 




























Total 


3 371 


8 865 


250 569 


129 258 


12 306 


48 891 




76 


50.308 






24,2 


22 9 




,'27, 


3708 


t 844 


2^655 


1760 


l-l' 


-969 


n 


229 


318 


51° ImTLmb"'"' 


' '900 


'ist 


1,e4'4 


2,65l 


.'537 


ri 


-7533 


l-l 


!•) 


'272 


3ll 


I'l 


n 


ImOOO^Cnder^S^ibloOO 


n 


!•! 


!■! 


ri 


I'i 


l-l 


!•) 


I'l 


I'l 


ri 


i'l 


I'j 


1") 


525,000 under 550,000 


.196 


''1 


ii 


Ii 


2979 
2,688 


16'220 


14:28: 


i-i^" 


jioi 


]- 


•F 


I'l 


•H 


i;?SSn°sL""^^' s'm™""™ 


"-5 


- 


36 931 


27 07"? 


„- 


10 96~ 


3- 


= 


37'3 


691 


72"? 


44I 


I 


510,000,000 or more 


- 


- 


- 


- 


- 


- 


- 


- 










- 


SSl'-'InS'l^S^ 




























T0.3I 


13.012 


32,532 


1.302.170 


594.781 


70.074 


193.369 


169,135 




209.845 


6,8 


6.2 


9.0 


11,4 


51 under 55,000 
55,000 under 510,000 


1:| 


5!648 
4J27 


32:624 


5.096 


5,329 


Vms 


6,345 


l-l 


r! 


ip 


2W 


I'l 


i^i 


51o6,OOo"undl!r 5200 000 

liS§;S§S :T. IfoTooo 


i 


3,134 
3!429 


III 


93:926 


16:100 


33:704 


IIj 


'1 


I'li 


l2C 


183 
18 7 


i 


542 


I^OOaOOO unTe, lloOoSo 


,," 


_ 102 


"P 


87,385 


2:2?8 


'^wt 


^'983 


« 


?:82? 


i:f° 


jto 


324 


n*" 


Mining 






























3!t98 
2,895 


32:754 
3!368 


""''It 
6,19! 


1.018.887 


IB 

946 


228.586 

n:376 

_ 465 


-42.665 
-29:727 


8,007 


1.059,736 


,1'^ 


21 5 
27 9 


33 2 




rHS^. 


46 4 
4? 2 


5100,000 under 5200,000 
5200,000 under 5500,000 


l'200 


23,306 
23,702 


iii 


16:634 


iE 
18:899 


3.901 


11 


si 


Wi 


23 9 


11 9 


ii 


482 


S10°00b°000"C?mo^re°''"'°°'"' 


250 


3^035 


329:445 


ill 


i6:«5 


11 


406:430 


36 


462635 


'29 


'9! 


if 


5I 


Oil and 9^5 e.lracllon 




























Total 


12.261 


187,651 


2.232.654 


467,737 


118.930 


86.755 


-271.142 


7.075 


737,187 


6,7 


3,3 


3,6 


9,8 


51° under'' S5,'oOO ' 


IB 

l!386 


11 

11,732 


5,824 
10:506 


,,'= 


'1 


i:F 


-632:351 

-32:554 
-24,060 


735 


li 


28 


i? 


iO 


sO 


525,000 under 550,000 


1,064 


23!366 

IS 


7i:929 
250:776 


i 


11 


'^234 
10:266 


-7,195 


1 


11 


% 


25 6 
22 9 
27 2 
126 


1 


ii 


ji|Siiio 


'i 


2! 746 


B^ 


54:838 
189,753 


4:535 


2i:'i! 


W^. 


'i 


28329 
369,253 


J" 


if 


(.,'"' 


105 



Business Returns/ 1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 







l*»'r^ 


s are eslimales 


basM on sampi 


s-money amounts are in Ih 


usanOs 01 do 


arsj 














"'B" 


NumPer o 




sales and 


D.precla. 
tion 


Payroll 


Net^ prom 


N.l profit 


Coetl 


cent Of var 


atron |perc.nt)= 


business receipts' 


"prn";,."' 


Amount 


partner- 


rVc'e^p-r 


profit 


Net 




,„ 


12) 


131 


(41 


(51 


(6) 


(71 


(61 


(9) 


(10) 


(11) 


(12) 


(13) 


Mining— Continued 




























other minin. 




























Tout 


1.792 


5 496 


1359 635 


551.150 


64.634 


141631 


226 477 


932 


322.549 


13 5 


36 


6.0 


126 


No receipts reported 




^ 


;- 




1^ 


!:!- 


zlip 


CI ~ 




if 


: - 


III 


n 


iiiii 


'■'263 


' '905 


84606 


19.856 


'i';ii 


lV828 


^h 


'''247 


^lll 


'''57 


% 


'h 


'ioi 


|SS|f5o 


'2' 


349 


2|Imi 


I7OM 


27:370 


21157 


UW7 


Jl 


34 578 


,;," ' 


I" 


I" 


,'f 






























Toll! 


63.096 


140.176 


11.436.167 


6.316.873 


222.861 


1.720.052 


666.145 


46.615 


1.234.406 


29 


1.6 


2.6 


48 


US ■ 


7,164 


1.11 




6 399 


1 


3.448 


4,149 


'2*662 




iii 


12^ 


' '190 


''i 


$25,000 under $50,000 

iii1lfiii>o 


li 


22:968 


1.249.630 


718:080 
' 614:575 


36: 130 

2?:ol2 


?99 325 


162:685 


1:289 


183 120 
'93:92? 


y 


fl 


i 


160 


||§rpa. 


679 
146 


"°l 


;|| 


723.370 


11.676 
29:900 


II 


M 


'i 


,11 


Jl 


if 


Jl 


if 


General contractors 




























Total 


22.993 


53.370 


7.775.002 


6,272.345 


130.604 


902.820 


291.715 


16.329 


623.112 


4.6 


1.8 


3.2 


5.2 


liiis" 


;i 


1 


3 452 


1465 
1465 
11873 


'i; 


P 


=-1: 


'llli 


7 504 


164 

III 


24I 


"si 


% 


$200'000 under $50o!oOO 


1 


7:575 


•1 


M 


7298 


102 164 


ii 


'1' 


55?92 


V 


ilj 


1 


1 


lim^ unSi; USm 


403 


'1 


ii 


54 7 965 


ll 


284 567 


17 598 
85,940 


1 


45 743 
76 530 
38.395 


. " 


62 


I08 


180 


Special trade esolraclors 




























Total 


39.668 


66 307 


3.660.734 


2,040.662 


91.473 


615.761 


560.854 


32.342 


607.076 


3.9 


3.3 


4.6 


119 


Under $5,000. tola! . 


4.381 


8980 


10.956 


4934 




745 


-2619 


2216 


3178 


125 


,4 6 


217 


33 6 


"o'oOo''under^$25'oOO 


3.925 


19980 


152487 


47:859 


11°'^ 


19799 


486 


?:778 


5023! 


''il 


t 


i 


'\l 


5200^000 under $50o!oOO 
$500,000 under $1,000,000 


9.052 

1 


1.355 


sa; 
■•ill 


100.292 
376:040 

Villi 


21 980 


48 679 

'ii 


IB 


^! 


'38729 


l| 


i 


ii? 


28 8 


$1,000,000 under 52.000.000 
$2 000.000 under $5,000,000 


'« 


?26 


"till 


11 


!!i 


11 


19.349 


'37 


19 849 


|."' 


I?? 


,r 


,,p 


''^^SEv"^' 




























Total 


5.332 


11.534 


656.605 


429.410 


10.226 


115.756 


67.384 


4471 


92.603 


105 


76 


no 


304 


iS£ilsso 


ri 


rl 


9" 


n" 


''' _ 


'■.'' 


1. 


!:'" 


''.[- 


rl 


' 28 


,"- 


1^1 


|£"S|r'iSo 


'1 


jl 


95826 

50555 


'11 


"5^1 


1 1 :368 


4:154 


'1 


, t 154 


22 5 


22 9 


40 5 


70 9 


j|Es^S|EsL 


39 


117 


58.386 


43 407 


,575 


11.871 


5.804 


39 


5,904 


,20 7 


J-0 


,228 


- 


I 


'e 


'iify 


ih 


'nl 


'7769 
4 106 


'hi 


rl 


rl 


li 


'1 


:; 


rl 



Business Returns/ 1974 • Partnerships 



Table 2.3 — Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 







(All lijure 




ased on samples-money a 


nounls are in Ih 


usands of do 


arsl 












^"""s'Je'ol'""*' 


Number ot 
panner- 


pJrto'e'rs" 


Business 
receipts' 


sates and 


°'S'o'n'" 


Payroll 


(less 


Nei prom 


Coell 


cent 01 .a 


alron ,p., 


entl- 


"iH'"' 


Amount 


Number of 

"Imps' 




profit 


lOM 




(11 


121 


(31 


(4) 


(5) 


(61 


171 


(8) 


(91 


(101 


(11) 


(12) 


(13) 


Construction— Continued 




























Painting, paper hanging, 
and decorating 




























Total 


5.208 


10,826 


203.180 


81.221 


4,014 


53.682 


53.691 


4,408 


55,146 


11.4 




14,6 


37.4 


Under $5,000, lolal 


(•) 


CI 


(•) 


CI 


CI 


CI 


CI 


CI 


CI 


CI 


CI 


CI 


CI 


No receipts reported 


n 


n 


- 


- 


- 


- 




- 


- 





- 




n 


$lo!oOo"Sder'$25'ooO 


'Ls 


'L, 


is'eoe 


'6*260 


' '599 


'2'o76 


n'864 


'i'284 


l'2'331 


''21 6 


''22 1 


''246 


''726 


l|£;;S|i?a 


,V" 


,?,"« 


59,401 


n"' 


(V" 


^M04 


20564 


,;,"' 


20924 


n"' 


n" 


n" 


85_7 


iSEIiiiEo 


Iv" 


n''' 


JoW 


fr 


'r'r 


n"' 


?r' 


n"" 


'5646 


'233 


n'^ 


V" ' 


go's 


$1 000 000 under $2 000 000 


1-1 


(•) 


CI 


n 


CI 


[■) 


CI 




CI 


|.| 


CI 


CI 


_ 


$2ot!000 under $5,OOo!oOO 


E 


E 


E 


E 


E 


E 


E 


"e 


E 


E 


E 


E 


E 


Special trade contractors: 
s'et1ll!3!' a'l.TplMt'erlnr 




























T^,,l 


5 919 


12,769 


497.099 


263.213 


9.090 


137.083 


89 098 


5 064 


94 681 


103 


96 


135 


34 4 


lisr 


'i' 


'2*477 










:[^ 


' '927 


c! 


l-l 


r " 


I'l 


'•i 


SOIOOO undeJ $100,000 


1,499 


1 729 


if?! 

126,188 


17,156 


i:| 


II 


12718 


1??; 


P 


if 


i 


29 7 


cF 


$2!000:000 under J5!oOo!oOO 


''' 


''' _ 


C, " 


C, " 


■ = 


c = 


c = 


c = 


'■' _ 


'■' _ 


'■' _ 




'■' _ 


Special trade contractors: 




























Total 


23,429 


51,178 


2.291.650 


1,266.718 


68.143 


509.240 


330.681 


18,399 


364,646 


5-1 


42 


59 


14.3 


Under $5,000, lolal 
No recerpls reported 

$5^00o"undef$10%0 


2870 
2.644 
5!364 


j'274 


|i 


26J7? 


':! 


'i 


-2 688 


;i 


261C 


'h 


jfl 


26l 
15 5 


37 6 


$200:000 undei ImoioOO 
$500,000 under $1,000,000 


II 


'7506 


ili'i 


57.442 


17!834 


'Mi 


27:1" 


iii 


61^410 
30 260 


1 


% 


188 
24 2 


54 2 


|i£:|iisL 


15 
8 


"95 


99 786 


'ii 


'i 


i 

6063 


11367 


27 


11797 


122 


if 


167 


«? 


Manufacturing 




























Total 


30.620 


80.726 


7.554.730 


5.016.246 


239.661 


1.156.022 


574.347 


23,440 


955,791 


43 


19 


27 


8,3 


iSif" 


l!360 

li 


6!348 

IB 


it;| 


3,951 


4035 


17,837 


=?i:| 


'i 


I't'i 


ft 


155 


30 


304 


as as Si 

100,000 under $200,000 
200,000 under $500,000 


5!oiO 
3!070 


11 


II 


11 


i 


11 


loaoos 


if 


li 


1 


j! 


'P 


1 


ISo-rlF™""™ 


258 


?;865 


772 538 


527,104 


16,444 


! 11:678 


151,618 


1 


48796 


,.," 


ri" 


,r 


,;p 


""" '«t"-pl"S°nlture° 




























Total 


5.076 


15,024 


1.186,487 


799.892 


57.419 


170,519 


1,864 


4,104 


91.623 


10.5 


so 


10,1 


31.1 


$1°^? $5,000 ^ 
$5,000 under $10,000 
$10,000 under $25,000 


f 


II 


1,35^ 


63_8 


Cl^" 


Cl'"' 


'2'581 


'•'I 


"- 


' 28 5 


41 6 


46 3 


cf" 


$25,000 under 550.000 
$50,000 under $100,000 


830 
III 


''576 


103505 


89:592 


li 


li 


M 


\ 


li; 


%i 


"s; 


31 8 
21 6 


"35I 


iii=ps 


'' 


1 




94,349 

282:035 


,1 


31 


-1367? 


f 


r 


,r 


if 


if 


f 



Business Returns/ 1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 



Coelllclent of i 



Manufacturing— Continued 

Printing, pubiuning. and 
amed tndustnas 



Under SSOOO. 
NO fecevis I 
SI under S5. 

SS.OOO under S 



525,000 under SSOOOO 
S50.000 under SIOO.OOO 
S'OO.OOO under 5200,000 
5200 000 under 5500,000 



Transportation, CommuniCi 
Electric, Gas. and 
Sanitary Services 



525,000 unc 
S200!000 ur 



"752 


'l'848 


1,25( 
'3b! 


2.S94 
2.199 
1.143 
241 


« 


219 
' '18O 


,r 




'"'i 


'1 




'''?, 


16.899 


45.799 


3265 


8 057 


■M 


5 404 




6!240 
4.962 


380 

1 


'■H? 


H,331 


37.765 


2.211 
1796 


'ill 
6.309 


2i5o 


I;?"? 


2,804 
'353 


5,983 
5,255 


150 


?E 


„.7« 


28.346 


i 


2,594 


2,257 


3^948 


(•1'°' 


748 
902 



69,390 
55.189 
29,743 



Business Returns/ 1974 • Partnerships 



Table 2.3— Recalpte, Selected Deductions, and Net 


Profit, by Selected Industries and Size of Business Receipts— Continued 








!*» «1"'^ 


are eslimates t 


ased on samples— money an 


ounis are m thousands o( Ooilarsl 












•I« of 


rr- 


TrSTe'™"' 


fe"<5I"pu' 


C0.I0I 


Deprecl^ 


P.„«, 


"H" 


Ne 


pom 




"i^" 


»™.„, 




ss.'sr 


p^ 


toll 




(1) 


(2) 


(3) 


(4) 


(5) 


(6) 


(7) 


(8) 


(9) 


(10) 


(11) 


(12) 


(13) 


Trantpoitetlon, Communication, 

Elaclrlc, Gat, and 
Sanitary Services— Continued 




























•»« werehouelru 




























Tolal 


8.746 


20.034 


999.886 


308.428 








(•) 

(;) 
' '998 


107.745 

''ll 


83 




;:;- 


250 

n 
(•) 




';L 






'6062 


'3*469 


'2I92O 


' '619 


(•) 


JIaooo undll $?oo!ooo 

liESISo 


'1 


i 


125:846 


3.860 
9.699 


11,291 


7,076 


8:362 


i| 


i 

9,690 


183 




'i 


604 
is 


$l6.0o6.00o''or rlrore ' 


50 


ni 


86.403 
139.663 


fr 


4:8?9 


W' 




n" 


tsi 


its 


S:j'^ 


lit 


73 6 






























ToMI 


2 997 


8 312 


826 017 




138 606 


84 261 


— 15613 


1.593 


'i 


13.3 

27 5 




13.8 




$5,000 under $10,000 


i' 


<ir 


1.757 


'■' _ 


,a624 


|:i 


^ 
P, 


»i 


|:| 


iiip! 


"1 


''i 


|-| 


£887 
47.990 


6:981 


n 


(•) 

-li 


'■'11 


h 


39 4 
23 


1 


'I 7 


% 


$5,000:000 undi; $?6°006°000 
$10,000,000 or nxire 


) I 


!! 


So 


i:IS 

164.404 


36,964 
17,255 


13.191 


"I^mS 


34 


38:399 


I" 


0"^ 


3^1 


c," 


































:■::: 


273,800 


59.325 




67.40. 


—33.033 


1.838 

498 


38.103 


.4.9 


37 


,7.2 




Under $6,000, Tolal 


_605 


12^382 


<, 




1:1 


1:1 


(;) ~ 


;:;- 


|:i 


jif 


B 


rj" 


if 


jij 


III" 


ir 


iii 


$500:000 und« $?*S)?m>o 


' 'l87 


1.270 
566 


21.065 


9.676 


1,791 


j:j 


1.429 
7.986 


'■'149 


liL 


'■'186 


il] 


\i 


%. 


iiil=|s 


i ■• 


17« 


96.092 


26.124 


24,400 


27.696 


-27.661 


16 


8,260 


18 5 


132 


301 


185 


Wholeule and Retail Trade 




























T01.1 


195.503 


451.199 


43.577.910 


33.058.818 


426.138 


3.078,877 


2.835.692 


143.842 


3.138.893 


1.4 


08 


1.4 


49 


under $5,000. lolal 


20:35a 


II 


344:135 


5 


i 


:i 


^1 


Ii 


7,191 
';'532 


1 


ft 


'1 


152 


ii.ESiiE 


11 


55.215 
26:4W 


||| 


1,661:719 

7:027:897 
4,821,248 


'55:629 


844:679 
497.020 


422:279 


11 


104,882 

855:391 
443.638 


42 


w 


84 


ll 


liiriP^ 


1 


'7:460 


5.024,647 
4,800,446 
2,359.910 


3,997,845 
3,985,486 


38,084 


349.916 
134:789 


282.446 


?:502 


199:849 


19 


, " 


(.." 


,F 




2..103 


72.581 


15.985.092 


13.303.043 


106.300 


700.861 


958,247 


21.986 


1.025,274 


39 


1.2 


25 


,0.0 


Under $5,000, lolal 
1 under $5,000 


1 


5:291 

5:S 


6.023 


2,863 


_524 

' '402 


jii 


-_iS 


1.234 


4.617 
4:461 


1 


19I 
?7l 


Ii 


'Ii 


illlllilo 


IB 


6.296 
7:860 


1.645:610 
1 .857.989 


ill 


16:341 


39:150 

108:958 


11 


1.949 

If 


69:264 
157:162 


40 
49 


136 


2?? 


40 3 


$2:000:000 under $5:000:000 
$16,006,000 or more 


i 


1 




4:365:852 


:i 


;i 


■is 

156.919 


1 


■IS 

161.620 


s" 


iif 


!:r 


if 



Business Returns/1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 

I figures are estimates t 





partner. 


partners 


Bu.lneaa 
receipts' 


£B. 


Deprecla- 


Partoll 


loss) 


Net protit 


Coedlcient ot va 


latlon (percent)' 


ships 


.„ount 


Number 
ships 


Business 
receipts' 


protll 


loss 




(1) 


(21 


(31 


(41 


(5) 


(61 


(7) 




(9) 


(101 


(II) 


(12) 


113) 


Wholesale and Retail 
























































Retail trade 




























Total 


167.091 


377,994 


27.567.16 


19.737.102 


319.414 


2.377.394 


1.874.09 


121.69 


2.108.080 


1,6 




1.8 


56 


1^^ 


14,598 


32,095 


25,73 


17.506 


2.079 

i,8e' 


lii 


-3:89 
-5!40 


9:21 


Mi 


20 1 


i 


22 7 
"227 


"19 3 


||||l= 


III 


48,777 
71,862 

Si 


4!775!66e 
8,300,789 
4,481,072 


528,18! 


llfd 


388!062 


i 


i;f 


II 


4( 


41 


1 


1 


iiiL?OP= 


2,005 


1 


2707.30 
1 ,992,331 


2,093.618 


!i 


"Im7 


11 




38:229 


46 


('," 


, " 


338 


.ar3:r;.'^.^c^^r^5.,ie 




























Total 


8,719 


20.643 


1.913.716 


1.420.906 


23,893 


141.965 


13S.13S 


8.517 


153,166 


7,3 


46 


6.6 


18,5 


No receipts reported 

ss^-^n^SVo 

S10.000 under 525,000 


_ 998 


£ 


E 


liL 


k. 


^ll 


1:: 


!;' 


!;• 


'_31 3 
"270 


'r} 


r 


f 


illlilo 


l!814 


3!966 


550!46i 
449.336 


350,789 


i 




il 


'ill 


4i:30C 


'ii 


101 


\ 


ll 


52!000!000 unde! S5 OOo'oOO 
"oTSSoTr^ore""™""" 


200 


715 
243 


275,652 
146,33: 


n?:"s 


^8°8 


?!:?% 


|i 


J 


;P 


1)9 


/f 


208 


46 2 


Retail .,ad.: G.n.,,1 m.rchanai„ 




































755.059 










76.842 


10,5 




.0,1 


43,2 


Under 55,000 lolal 


CI 


l-i 


' n 


n 




ri' 


(•) " 


No receipts reported 
51 under 55,000 
55,000 under 510,000 


785 


'iMI 


n'osg 


l'o478 


i; 


= 


' '246 


ir 


if 


'L 


i-L 


rj" 


;;;- 


Ills. 


's^ 


1,960 


M 


ii 


2,460 
l!8% 


le^geo 


Ii 


'1 


19:865 


lis 


'h 


'\l 


'h 


il?j!= 


iO 


,;i 


'P 


e?:833 


619 


'4:838 


6 62( 


• " 


1049 


,r 


,','" 


'243 


'I'r 


Retail trade Food stores 




























Total 


24,331 


53.627 


5.918.502 


4.716.877 


50,655 


369.439 


304.462 


,9.795 


327.999 


,5 


27 


4.2 


14,7 


111^ 


'h 


'h 


^483 


'k 


" '272 


n 


L 


n 


jlj 


'h 


'■'|6 8 


ri 


'i 


11='^ 


?758 


10^909 


1221346 


994;i85 


f'9;^ 
8 977 


25467 


52.994 
93,644 


fi 


98:36, 


38 


no 


152 

55 


46 1 


51 000 000 under 52 000,000 

52 000,000 under 55,000,000 

i?o°rrr:„=.r"-- 


1 


'658 


III 


"it'll 


;ii 


60 880 
1 8663 


11 


. '" 


'5535 


0" 


J' 


,r 


,r 


""'V^ft^'Z'^T'" 




























^'"" 


16.47, 


36.260 


4.755.288 


3.885.004 


36.654 


260,0,1 


209.762 


13.342 


227.053 


5,3 


3,0 


4,5 


17,4 




856 


L 


L 


L 


n' 


n- 


a28 


i:; 


n ■ 


'■'286 


k, 


o' 


1-1 


525,000 under S50 000 


1 286 


9418 
3 488 


487787 

;:;^4'j?i 


11 


6,645 


53 866 


II? 


3437 
I 385 


2?588 


45 

79 


23 6 
'11 


30 9 
,7 5 


ll 


ImoO 000 unde^ 55000 000 
"o^MMoTrliOre""™"™ 


i 


'1 


750,911 


|i 


1 242 


52,049 


•Hi 


n'^^' 


4 794 


59 
90 


1° 


70 


,P 



Business Returns/1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 







[All figure 


s are eblinidte 


based on samples-money a 


Tiounls are m th 


usands 01 do 


larsl 












Selected Industry. 


Number of 






Cost of 
sales and 


tlon 


Payroll 


Net prom 
loss) 






Number 
ships 


Amount 


ships 


receipts' 


p?o'llt 


ImI 




111 


12) 


13) 


(41 


(51 


(61 


(7) 




(9) 




„„ 


112) 


1,3, 


Wholesale and Retail 




























Trade— Continued 




























Retail irade Food stores: 
Other lood stores 




























Total 


7.8S2 


17.367 


1.163.214 


831.673 


14.001 


109.428 


94.700 


6.453 


100.946 


«. 




9.3 


27.5 




!•) 


<:' 


r 


r 


!•) 


r 


jij 


jij 


cj 


ii 


!;! 


r 


jlj 


iSSiSo 


i:f 


3:46! 


III 


170,345 


i 


i 


iSill 


1.071 


6,308 


1 


1 


24- 
22 4 


1:1 


$1,000,000 under 52,000,000 
52,000,000 under $6,000,000 


n ™ 


|.|"2 


'Es7 


101,944 


944 
' '269 


'uoo 


5,206 


'•' 4 


•"' 


,13 


f 


I 


ci 


Retail trade: Automollve dealers 




























Total 




2.462 




2,223 




365.3,3 






449.645 


3.9 








Under $6,000, lolal 


l'226 


2766 


,., 


-1,160 


ri 


27 5 


n 


CI 


llb°OOo"unaLr^525'oOO 


ii 


"k 


B 


li 


980 


P>~ 


^;i 


ir 


ir 


''fe 


25 4 


C) 


1:1 


525,000 under $50,000 
5100,000 under $200,000 


11 


till 


2!336!611 
1,090.160 


229,189 
895,454 
1,818,339 
881.683 


2'861 
15:287 


'i 


§ 


6,967 


li^i 

172.37! 


1 


'11 


23 9 


307 


51,000,000 under $2,000,000 
$2 000,000 under $5,000,000 
$5000,000 under $10,000,000 


592 


'm? 


ill 


III 


'1? 


4^64 


11 


3! 


26.848 

^7:634 


,r 


1° 


(■}''' 


cF 


and service stations: Motor vehicle 




























Total 


6.164 


13.47, 


2.665.553 


2.267,865 


,2.0.7 


142.442 


77,153 


4,369 


88.820 


82 


36 


7.4 


,3.7 


i?b°§§S)E°sso 


jij 


jij 


n 


ij' 


n " 


I 


r 


i-l' 


ri' 


Ir 


n ~ 


ci 


!:| 


25.000 under $60,000 
$60,000 under 5100,000 
100,000 under $200,000 


730 


ill 


III 


11 


1.1 


Eif, 


i 


588 

'l'o38 


'4*226 


'1 


1 


'_42 9 
"to 4 


'■b 


$1o'oOo'oOo"Ci'%ore° °°°'°°° 


432 


'■?04 


595,799 
216!8ie 


186!707 


?:| 


||! 


13,296 


?8e 


|i:i 


11 


" 


(•!'" 


"? 


Retail trade: Automotive dealers 




































2,692.243 


25.709 


7 


I 




281.440 


i 


'•L9 


^ 


jij 


Under 55,000, lolal 
No receipts reported 
$1 under 55.000 

$6,000 under $10,000 


1:1 


9 


l'3'o84 


CI " 


iiiii 

ii 

illii 


2337 


B 


'Hi 


37,393 
142,485 

'345,396 


IjI 


4>46 


86:494 


iii 


,|| 


17: 


176 
109 

99 


1 


47 8 


I^OOOOOO undl! lloOoSo 


n"' 


ul 


lows? 


89!63e 
44,207 


,,i 


^ 


i 


'4° 


5795 


_l93 


20 1 


,i" 


63_0 


Retail trade: Aulomotlve dealers 

and service stations: Olher 

automotive dealers 




























Total 








667.849 










79,385 










sr';nderi5'S'o°'""' 


'■f 


1.310 


963,62^5 




n"_ 


T 


-645 


(•;'" 


Cl"* 


c," 


?*- 


iil" 


VAr.Vl%Too 


n 


i: 


i^l 


1:1 


n 


n" 


i^i 


CI " 


n- 


i:! 


1:1 


'■r 


i:'! 


525,000 under 550,000 


ll3S0 
297 


i| 


33,614 
182320 


26.164 


1 


16,804 


iii 


"i 


lE? 


ii 


269 

"A 
149 


2ii 


396 


1.000.000 under 52,000.000 
2.000.000 under |5.000.000^ 


;:; " 


n- 


:;" 


47.365 


_ 416 


4,608 


(•)'" 


47 


(V" 


Cl"' 


195 


27 3 


!■!- 



Business Returns/ 1974 • Partnerships 



153 



Table 2.3— Receipts, Selected Deductions, and 



Profit, by Selected Industries and Size of Business Receipts— Continued 

I samples— money amounts are in thousands ol dollars] 





"e"' 


— ' 


receipts 


Cost of 


,.;.„.. 


Payroll 


(less 


Net prolll 


Coelliclent of va 


anon (per 


ent)' 


hu„ne'sr,e°ce,p,s' 


""^m,," 


.mount 


partner- 
ships 


Business 
receipts' 


Net 
prollt 


loss 




ID 


121 


131 


|4| 


(5) 


16) 


17) 


18) 


<9| 




nil 


(12) 


|13| 


Wholesale and Retail 
Trade— Continued 




























""Vr'^'^^^r^'^ir' 




























Tola! 


13,162 


30.657 


1.467.683 


938.886 


15.140 


144.499 


139,310 


8.902 


156,234 


6,6 


5.9 


7,6 


16.8 


S° under" S5'ooo ° 
|l0°0O0"unde.^S25'oO0 


999 
1:500 


i 


2.544 


B 


'■';?? 


'1*505 


i 


"765 


'2776 


24 5 
"265 


30 8 
30! 


rl 


n 


ii?:Z;;ri?roSo 

S100.000 under $200,000 
S20O.000 under 5500.000 
5500.000 under 51.000.000 


i 


4.808 
4:34! 


11 


'MB 


1.09! 


6.233 


7.42S 


ves; 


II 


ip 


1 


% 


426 


iSSipio 


C)*^ 


n" 


71,718 


45^631 


n'^ 


9068 


n"' 


1-1 " 


6.432 


Cl'" 


1:1"° 


200 


,.»' ^ 


Retail trade: Furniture and 




























Tolal 


10.951 


24.835 


1.714,457 


1.150.147 


16.208 


151,571 


144,571 


8,340 


157.496 


6.9 


5.5 


6,6 


17.6 


Under 55.000, lolal 


784 


1 640 


1 746 


ri 


{•) 


n 


-1,212 


I'l 


I'l 


29 9 


36 2 


ri 


(■) 


sE^SS 


?'" 


'i'498 


l,74l 


1;) " 


n 


i-i " 


-M29 


1;, ~ 


n " 


^31 3 


X~2 


i;i " 


r! 


"o™o''und;r';25«0 : 


'1I212 


'2779 


2o'e37 


12'548 


''389 


n ~ 


-731 


1'! 


rl 


' 24 


''» 8 


n 


!•! 


^iik 


ii 


4,273 
3.894 
4.483 


71,277 


i 


ii 

?:Jg 


i 


19:364 


i-i 


26:28t 


19! 


1 


1 


786 


iislps. 


'28 


^92 


|li 


49:460 
26891 


453 


'9362 


3:2?C 


i-i " 


1O009 


P 


22 9 


(;i'^' 


497 


Relall trade: Eating places 




























Total 


24.039 


58.016 


2.834.942 


1,401.980 


67.882 


589,191 


197,968 


16,813 


247.371 


4.8 


39 


5,7 


15.3 


Hi: 


•i 


n°^ 


Ii 


M 


'•'426 


''' _ 


-513 


1,287 


1.608 


cf" 


il 


'\o 


'"k"? 


Si= 


639S 


1 


169.030 

ii 


M 


ii 


ii 

93:903 


ii 

34:346 


2:464 


16 994 

43.776 


IP 


'it 


14! 


1? 
20 5 


iiiilps 


1-)'" 


ff 


173JC2 


77^656 


,?,'" 


41,309 


10667 


C)"" 


13,201 


^106 


(■)"" 


l-l'" ' 


n" 






























Total 


10,711 


22.759 


761.129 


369.442 


22.772 


110.645 


70,271 


7,974 


82.382 


7.8 


8.7 


11,2 


265 


Hi: 


vE 


i'i°" 


E 


'™ 


!;! 


rl 


-487 


''il 


0" 


'■•E 


'i 


'■' _ 


I-i 


m 

Illli 


"ti 


'624 


!pi 


38.554 
43J56 


Volt 

8.832 
1 ,896 


i 


24:403 


i 


ii 


M? 


j!i 


20 8 


i-r' 


51000 000 under 52,000,000 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


SSOOOOOO undi; sSo'ooO 


i-i I 




'■' I 


n ~ 


n I 


r, 3 


,-, " 


'■' I 




'■' I 


'■' Z 


'•' z 


'•' z 


Retail trade: Liquor stores 




























No recerpls reporled 
5- under 55000 
55000 under 510,000 
510,000 under 525,000 


4.387 


9.804 


914.785 


711.270 


9.706 


46.587 


64.414 


3,537 


68,550 


10-0 


'^ 


,0,8 


224 


I 


E 


,.,= 


,.,= 


..,= 


,.,= 


,.,= 


r, - 


,.,= 


I 


,., = 


Z 


n = 


5200!000 undw S50o!oOO 
5600,000 under 51,000,000 


1 545 


IB 


72.990 
149,745 
468 049 


ii 


^i 


'6064 


8086 


jl 


ifi 


182 


% 


40 3 


II 


51 000,000 under 52,000,000 
|SSKe|J=o 


I 


'■'i 


!:|_ 


'■: 




': 


'■'l 


1 


•z 


'■' _ 


''-. 


': 


'•'Z 



Business Returns/ 1974 • Partnerships 



Table 2.3 — Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts — Continued 







|AII lijures are eslimales 


based on sample 


s-mone, a 


Tiounls are m Ih 


ousands 01 dc 


larsl 














ships 




Business 
r.<;elpls' 


operations 




Payroll 


Net prom 




Coel 


cien, 01 .a 


ration |pe, 


entl= 


business receipts' 


"'iB" 


.mount 


Number 
"thips' 




Net 
prow 


Net 




ID 


(21 


(3) 


14) 


(5) 


|6| 


(71 


(81 


(9) 


(101 


|„| 


(12) 


(13) 


Wholesale and Retail 
Trade-Continued 




























Rel.il trade: Other retail trade 




























Total 


36.721 


83.267 


3.961.494 


2.634.578 


55.199 


350.683 


333.749 


23 345 


388.393 


39 


3.0 


48 


11 1 


No' receipts reported 
51 under 55,000 


i 


17.276 


iiii 


15:2?5 


'l'll2 
4,105 


3.655 


''im 


2,372 

1:584 


1.565 


'■;:: 




1 


Cl"' 


S1o6.00o"under 5200,000 

iiss-3i;sZo 


1 


mII 


'Iii 


i:ii; 


6>5: 

10,667 


60:34! 


M 


Ii 


E 




ii! 


I5I 


1? 


51,000,000 under 52,000,000 


To 


?1 


248.33; 


;|| 


li 


?7:?!l 


18!616 


,;" 


UM2 


152 


.54 


200 


66.5 






























Real Estate 




























Total 


430,326 


2,750,402 


29,110.335 


3.013.793 


4,896.083 


1.627.282 


-3.604.727 


225,323 


4,231,952 


OS 


0.8 


1.4 


1.4 


Under 55.000, lolal 
No receipis reported 


'11 


641^618 


261,136 
261. 13E 


5.439 


91:971 


1 


-136:84! 


50266 


117:387 
362.116 


i 


2'6 


1] 


'■'li 


lliii 


vM 


ii 


1.637.095 


175:290 


335,855 


ee.49£ 


31,090 


30.842 
21.546 


465.405 


i 


1 


sl 


28 


S1o!ooo'ooo"mmo^rl°'°°°'''™ 


'1i 


108!729 


iii 


Hi 


477,278 


i 


ii 


5?3 


427:847 


50 


ll 


l\ 


ii 


Finance 




























Total 


1 to 398 


1 254 906 










-318 068 


60 873 


1,429,243 








49 


No receipts reported 

i^sSdlsso 


1 


11 


71.742 


n 


1:| 

1i 


11.307 


-959.563 
-679,151 


ii 


62 


l-s 


I 


205 


iiilio 


''811 


11 


186.234 


11 


6,234 


i 

1 1 .806 


95766 
10.805 


E 


iili 


'I 


79 


1 


169 


|:S;S§S5n|;|Sffi^ 


'i 


e"?! 


2.07i:i85 


^iE 


E 


jJl 


100.568 

:ig 


'27 


iii 


23 4 


_^7 2 


103 


,r 


%\"n7,Ji';!:!^XTn\i';;yf 




























Total 


3.188 


24,755 


186,170 


n 


2.185 


31.095 


30.123 


2.356 


61.916 


123 


7.8 


16.8 


53.5 


Under 55,000 lolal 


''342 




2.566 

ill 


E 


? = 


n" 


-9.699 

-7.180 
1,190 


i 


i 


^20 1 
33 3 


it 


30 5 

30l 
34 9 
329 


656 
98.6 


isaOOO unde! sfooloOO 
.100.000 under 5200,000 

5500!000 under 51.000.000 


16 


!1 


25! 166 


!'r 


'_'l56 


3.007 


'5259 

Imo 


'1 


ii 


23 3 


1 


442 

389 


96.8 


51.000.000 under 52.000.000 


|-| 


(•) 


(•) 


i-i 


,.| 





CI 


CI 


CI 


CI 


CI 


CI 


(•) 


sloooiooo u"a% "aooaooo 

510.000.000 or more 


:i 


?\ 


i^i 


z 


I'l 


(•! 


i: 


n 


ri 


1:1 


i-i 


i;' 


i^i 






























Total 


2.184 


21.499 


2.492.883 


(•) 


10.672 


436.183 


62.735 


1.301 


186.882 


13.4 


1.1 


5.5 


9.8 


No receipts reported 

55^Joo""^ef^5ro%0 
510.000 under 525,000 


1.091 


1 


:i 


CI ~ 


■ - 


!•'_ 


^i 


459 
459 
244 


1742 


43 9 


38 4 


III 


i? 


S200!000 under 5500,000 
5500,000 under 51,000,000 


132 


i 


72.847 


E 


•'L 


J5L0 


B 


1 


iB 


25 7 
55 5 
140 


26 9 


23 8 

23,0 
27 5 


64.8 


iiisips. 


i 


li 


234!573 


:i 


948 


3!! 


24822 


20 


63:642 


::i" 


,/' 


if 


i" 



Business Returns/1974 • Partnerships 
Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 

[All figures are estimates based on samples— money amounls arc ir ihousands qi jQiiars] 

Coelflcieni of varlallon tperc 



r S500.000 
r SIOOO.OOO 

ler SZOOOOOO 



Under $5,000. total 



S25.00O ur 
S50.000 ur 
SIOOOOO I 



81,000.000 under S2.000.000 
S2.000.000 under 55,000.000 
S5.000.000 under SIOOOOOOO 
S10.000.000 or more 






1.125.082 
629,671 

460 697 



Business Returns/1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 







[All figures are estimates based on samples-money a 


nounls are in thousands ol do 


ars| 














pSrti^er" 


partners 


f^ 


.His 


Deprecla. 


Payroll 


Hess 
loss) 


Net prolll 


Coeflicenl ol ,a 


alion (per 


enti' 




Number ol 
"ships' 


.moun, 


"Ih.pV 


f^'Zl' 


p"o.', 


Net 




ID 


12) 


(3) 


(4) 


151 


(61 


(7) 




(91 




lit) 


(121 


(131 


Real Estate— Continued 




























Real estsle Real estate 






























1 


1 


4^649 


'ell 63 


l:i 


Ir 


-50,504 
-i:652 


roil 


189,486 


,f! 


i 


I-)"' 




$1° unde'r'"$5,OOo"'''' 
$5,000 under $10,000 


j\ 


$200!000 undel $50o!oOO 
$500,000 under $1,000,000 


205 


'11 


141 >22 


6,837 


11 


II 


27:50! 


1,445 

'ssi 


Eli 


ji 


162 


20 i 


jll 


$1,000,000 under $2,000,000 


Cl'" 


987 


117,863 


74,076 


!•)"' 


!•)"' 


-5,143 


n 


n 


(•)'" 


125 


!•) 


I-i 


l?iS!2SiSo''ri,orf™°'"'° 


n '° 


n" 


76,746 


52940 


iV" 


n" 


Fr 


1 


'""! 


I'.'j 


I'-'i 


''■' _ 


I-i 


Real estate: Other real estate 




























Total 


14,970 


68.793 


2.764.770 


1.858.958 


40.146 


120.126 


-282.691 


7,382 


245.700 


50 


2.7 


5.5 


,, 


Under $5,000, lolal 
$1 under $5,000 
$lb,OOo"under $25,000 


V656 


25,661 

41573 
5,169 


4.678 


908 


1,233 
488 


1,797 
1,268 


-14:01c 


1:°" 




,n 




25 6 


30 5 


IS§Jn3£l?SS 


i-i 


1 


48,179 
127,289 
144,948 
318,286 


ill 


i| 


2127 


-3,948 
-18:287 


'li 


13,342 


Ise 


170 


27 7 


11 


iibiio-rilF""™ 


z 


''205 


276:689 


323619 


IE 


II 


""use 


% 


11 


,r 


,,r 


145 


„- 


Services 




























j(l,3| 


191,150 


610,722 


27.230.793 


3.516.126 


1492 410 


6,638,228 


7,050,409 


137,933 


8.457.374 


1.5 


1,0 


1,5 


5,7 


Under $5,000, lolal 


26,061 


40!910 


n 1:889 


12,394 


''II 


lo:?B3 


-347,203 


"'851 


29420 
1 1 ,690 


ee 


11 


iii 


B 


$5o!oOO under $100,000 

EESiSo 


1 


II 


11 


11 


ill 


M 


'MB 


ll 


1 ,430:983 
2101,672 


ts 


ll 


H 


% 


llm'To undi; llm'To 


121 


fw" 


t'iS 


304:725 


187,284 
'84545 


1,448:396 


648:941 


'74c 
112 


III 


3I 


,,," 


55 


It 


Hotels and other lodging places 




























Total 


14.631 


69.908 


2.321,600 


460.265 


321.028 


526,668 


-241,343 


6.372 


157,126 


54 


31 


7,1 


4.7 


'1f';ifl:i?'""' 


2,479 
606 

ii 


ImI 


13:732 
37,432 


3,004 


:! 


s 


ill 


1,079 


'h 


ll 


22 8 

18 5 


30 9 


'■'26 7 


$25,000 under $50,000 
$200^000 under $50o!oOO 


2,004 
2,256 
1,525 
1,216 
549 


ill 




76:348 


5i:732 


77:244 


-8,148 
7:200 


'i 


6,102 


1 


1 


26 
25 8 


B 


$1,000,000 under $2,000,000 
$2,000,000 under $6,000,000 
$5,000,000 under $10,000,000 
$10,000,000 0, mere 


1 
6 


i:502 


ill 


'li 


Hi 


'iii 


^11 


123 


16327 




,r 


_2W 


,r 


"'"jiitr^j^s':;^"^ 




























Total 




36816 




244,662 


185.115 


293,887 


-95 875 


3.235 


89,988 


,, 


42 


10.6 


5.5 


Under $5,000, lolal 


991 
289 

490 


if 


J| 




5.438 


1,479 


=1 






3? 8 


36 6 
36l 


i:i_ 


(■I 


loOOO unde! "ooOOO 
$500^000 under $1,000,000 


■f 


i 


iii 


i 


II 


II 


=i:S 

-14:629 


1 

123 


3,126 
11 


166 
180 

I?t 


168 
103 


i§ 


1 


||li;S|fSo 


208 


^Igt 


?74:983 


75,384 


16:574 


if" 


if":??! 


78 


'.le" 


107 


1:1" 


i-r 


1:1"^ 



Business Returns/1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 







i""'r^ 


s are estmales 


baseO on samples-money amounts are in th 


ousands oi doNars] 














""™" 




n'Sp" 


Cost 01 
sales and 


°"K'"" 


Payroll 


(less 
loss) 


Net prom 


Coewicl.nt 01 «a 


atlon (per 


ent). 




"sUrp's" 


amount 


'thlpV 


rowrp"' 


p?om 


loss 




(1) 


12) 


(3) 


|4| 


15) 


(61 


17) 


|8| 


(91 


(10) 


1") 


II2I 


(131 


Services— Continued 




























-'v;K;,is;^j»f"- 




























ToUl 


7,J34 


31.092 


985.709 


315.603 








3.137 


67.138 


82 




8.7 




Under 55,000 lolal 

il^E::;::;;:;;;;::;::;:;::;;::::: 


1:439 


ill 

4!34< 


1,909 




'h 


jij 


1 






,95 


21 1 




ill 


iSSiSo 


'1 

?I3 


1 


11 


i 


IVIli 
15.672 


ill! 


^2:905 


"i 


1 


i 


i 


11 


il 


li'iSiiEo 


6 


750 


III 


is 


4.869 


11 


-14,757 


45 


ili 


,r 


i]i 


.'■■P 


.■r 


























































mm 


3705 


6,198 

:;! 


8.612 

2l:?Ji 

130.240 


1,752 
1,752 


1.349 


890 

2i 


1 


1.500 

i 


1.578 


\ 


160 


"1 


289 
28 5 


mm 


i| 


l!496 


i|| 


1 


9.734 

11.48! 


II 


44!70; 

leloi; 


?:| 


17:452 


§1 


i^ 


27 2 


59 9 


iiilPf;^ 


n 


1:1 


'•!_ 


':' 


'•'_ 


':' 


'■'_ 


':' 


i:i 


I'l 


s 


1:1 


!-L 


dry "!°nlia'^/ll,mt"" se"lce. 




























Tolal 


9.140 


20.194 


385.434 


91.564 


28.697 


103.823 


43.879 


6.186 


54.274 


8,5 


9,4 


13,5 


22 1 


life 


1,565 
'1*423 


3,272 


3.766 

4?'i 


657 

5?! 


I'l 


'L, 


-1.947 


'ik 


•;'768 


''i 


i1 


'■'40^ 


'■'754 


mm. 


2119 


I77 


1'755 
67.601 


11.896 
7.228 

i';'o47 

28.139 


'h 


16!036 


'h 


196 


8749 
5.635 


,80 
26? 


,r 


'^21 5 


,r 


"MbM^ 


rl 


':• 


':' 


!■!" 


':! 


-_ 


':' 


':' 


i:i 


i-i 


Ij! 


' ' - 


9 






























Total . . 




























liH 


n 


'ik 


8.579 
54.550 


2'l08 


'''386 


I'iWi 


'i'612 


r 


n 


' '248 


'■'?!? 


1-1 


' '453 


mm. 


^797 


1?" 


I9:il8 


n:°0i 


I '649 


21703 


1?" 


1,786 


,5,053 


1:1" 


i:f^ 


€ 


(•"' 


iisiis 


'■' _ 




'••: 


n ~ 


'■'z 


'•'E 


i-i ~ 


'■' = 


'•' _ 


'■' = 


'■' _ 


'■'E 


'■' _ 


Personal ser«ice>: Barber shops 




























Total 


3.013 


6.09S 


67.469 


7.762 


1.903 


14.515 


19.855 


2.443 


20.262 


152 


24.8 


244 


70 7 


Wm : 


'l'o68 


'2248 


n 


1 944 


i-r 


1 373 


'6'353 


K. 


'6*663 


' '252 


•L 


' '368 


'■' 


mm. 


) ''' 


1 569 


42509 


n 


,109 


,2462 


10,8,6 


7S4 


10,8,6 


299 


375 


38 4 


- 


iiiSfifs 


E 


E 


E 


E 


E 


E 


'- 


E 


E 


E 


E 


E 


E 



Business Returns/ 1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 

> Odsed on samples— money amounis ; 





-^°' 


^-Te'ra" 


Bualnets 


oiB£% 


Oeprecia- 


Pavrol, 


Net prolll 
(less 
loss) 


Nel prolll 


Coelllcient 01 .a 


latron Iper 


enll- 


partner- 


..oun, 


"pXr"' 


receipts' 


protit 


lou 




(1) 


(2) 


(31 


14) 


(5) 


161 


(7) 


IB) 


(9) 


(10) 


lit] 


(12) 


(13) 


Services— Continued 




























services 




























Total 


5.SS1 




376.254 


121.878 


15,846 


41.184 




4.20 


103.581 


10.5 


10.7 


155 


M. 


No receipls' reponed 

$5'o'oo"u^ndenZoO 
$10,000 under $25,000 


1.285 


2,928 

'2568 
1,421 


2.098 


'"' _ 


'?;:: 


''' _ 


-25; 


'■'77 


''' 


28 1 


29' 


'I 2 


I-I 


$20o!ooo under $50o!ooo 
S500.000 under $1,000,000 


_327 


i:?ei 


26.369 
lOaMS 


i: 


B 


¥ 


29:53' 


'li 


ii 


jl 


jL 


ii 


70 5 


Sl.000,000 under $2,000,000 


'-' . 


n 


(■! 


n 


!•'. 


n 


n 


'•' _ 


n 


ri 


'■' _ 


n 


I 






























Total 


26.531 


94.825 


2.050.438 


387.250 


580,285 


392.854 


88 948 


17.171 


384.893 


4,7 


3.4 


5.7 


12.3 


Under $5,000, lolal 


I 


^E 


i 


f3!e65 


22283 


'lis 


-104:43! 


h 


7.814 


i 


123 


22 5 


C)^*" 


yss;i?So°i 

5100,000 under $200,000 


2:836 


;f:| 


150.621 


42:628 


27:i0? 


32:569 
48:997 


2':54! 


?;| 


42:20s 
55,498 
59,523 


'82 


'11 


1 


i 


Imooooo until llolKoO 
510,000.000 or more 


22 


'i 


Im'em 


11; 


^'B 


11 


3:1 


1 


i:E 


J" 


,r 


180 


^?o 


Automobile repair and services 




























Total 


17,425 


40.034 


1.223,368 


575.274 


73.521 


174.813 


157.122 


12.217 


185,025 


8.0 


6.5 


82 


16.0 


lis. 


1,810 
'1*505 


'fe? 


3,430 


1,429 
19:468 


e'i? 


'il 


-3^948 


2442 


n 


21 5 


25 C 


"195 


'L 


iSSlis* 


886 


i 


ii 


11 


9.641 
5:402 


17.535 
24.257 


11 


E 


II 


128 
14 5 


23 7 


175 
179 
196 

33 


52 7 


SI. 000.000 under $2,000,000 


^' 


'•-': 


39,293 
1 6*6 11 


'4'835 


10.750 


7oZ 


3.292 


26 


4,399 


';.!" 


23 5 


!:,'" 


104 






























Total 




27,042 

'i'i? 


655.865 


442,220 

603 


18.265 


T- 


127.945 

18 


9.379 


141.549 






9.9 


25.6 


Under $5,000. lolal 

$5'olo'"£HC 


2,424 


1i 


29] 


$25,000 under $50,000 
$50,000 under $100,000 


3,297 

2:043 
618 


1:529 


167:787 


lis 




i 


lis 
42.848 


?:| 


ii 


163 


16 5 


SI 
220 

123 


¥0 


ImOOOOO und« $5:000:000 


n 


n 


'■' _ 


l-i 


!•! 


!•!_ 


n 


!■!_ 


": 


n 


!•! 


(;i 


!•'_ 


>tiTr:,Z'^^XroS. 






























7.009 


14.747 










I 














Under $5,000, lolal 
No receipls reported 
$1 under $5,000 

$5,000 under 510,000 






n " 


12'834 


'■' _ 


'"' _ 


!;L 


7.465 


!■! 


1') 


'L 


49,2 


EESEEo 


i:283 


i 


80:750 


•p 


1.294 


11 


13.268 


J 


14:025 


20 5 

23 6 
14 5 


1 


268 
30 5 
29.0 

17 9 


0"° 


||siSr|pEL 


= 


= 


I 


I 


"E 


I 


'■'l 


'■' = 


'■' _ 


'' 


'"'i 


'■' _ 


'■'i 



Business Returns/ 1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by 


Selected Industries and Size of Business Receipts— Continued 








l^""3"" 


s are estimales 


aasetj on samples-money a 


nounls are in Ihousands ol dollars] 












"^r 




Butlneaa 


Coat ot 
lalea and 


Deprecla- 


Payroll 




Net prom 


Coett 


clant 01 ,a 


anon (percnt)- 


bu.,o.'iS'r^.,p,.. 


"H" 


"SlTtl^ir."' 


Arhount 


"S'"' 


Bualneas 




loaa 




It) 


12) 


13) 


14) 


15) 


(6) 


17) 


18) 


19) 




111) 


112) 


113) 


Services— Continued 




























Automobile r.p.lr .hop.: Other 




























Tom 


5.714 


12.295 


366,963 


175,002 


a.263 


64,456 


64,585 


4,043 


72,161 


10.6 


11.9 


14.6 


29.9 


under $5,000, total 


jii 


i;i 


'■' _ 


'■' _ 


ii! 


= 


jij 


n- 


? - 


jlj 


n- 


? - 


jji 


|?b°SSo"[;nder'i25°So 


'■'e54 


'il921 


lV221 


'41746 


!•! 


i-l 


^leso 


n 


n 


'■'286 


'■'293 


n 


!•) 


IfooloOO uUde! l^XxO 


1.640 

'i 


1 


60.680 


52.731 


1.348 
3.249 
1,731 


9,252 
24:28' 


22:53< 


'm 


10:707 


1 


1 


11 

170 


il 


$1,000,000 under $2,000,000 
$2,000,000 under $5,000,000 


n ~ 


n " 


n ~ 


(•)" 


(•)" 


(•> " 


n " 


n~ 


(■) " 


n ~ 


n " 


n " 


(•) " 






























$10,000,000 or more 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


\„,o.;i,i.W'i,^ssr 




























Tolil 


4.702 


12 992 


367 503 


133 054 


55 256 


44 712 


|:o87 

'3!332 


2 838 


4.446 


2 


10.2 

35 2 


r 


19,5 


Under $5,000, lotal 
$t° Mef'h'.OoS""' 




'i*766 


1.95_0 


r 


'5328 


!•> 


' 'eeo 


27 2 


$t00,00o''under $200,000 


564 
268 


t!461 
^'784 


i 


^j!343 


11 


li'li 


1 


n 


5,388 


26 7 


16C 
27 


;;;- 


;:p3 


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


n'l 


,-r 


fCn 


'iL 


10.746 


'^6 


,r 


!:| 


jij 


24 3 


24 6 


!|! 


R 


























































Tout 


11.612 


24,973 


551.612 


242.663 


13,871 


76,413 


99,009 


8,731 


106,441 


7.5 


9.1 


11.6 


277 


Under $5,000. total 
No receipts reported 


n"^ 


41491 


Ml 


2.396 
12:906 


_ 288 

' '257 

977 


!r 


-621 


1.2ll 


721 
_721 

'e'ese 


23 3 


215 
2ll 


n' ° 


373 


llooioOO u^l! IfSMMO 


;;| 


Ii 


ii?l 


ill 


3:269 


15:568 

25.906 


|:i 


_ 316 


II 


ie:9 


i 


.y 


1 


^S"B,f3Bo 


n 


n 


!•! 


n 


!•! 


'"' _ 


''' _ 


!■!_ 


''' _ 


rl 


n 


!•!_ 


\'l 


*""'::X'."nc;udVn'g''"'"' 




























Total 




56.713 


1,397,050 


342,647 


208,195 


277,960 


-166,696 


7,666 


164,554 


62 


4.5 


6.7 


15.3 


Under 55,000 total 


2^488 


'11 


iE 


1 


Ii 


862 

J 


11 


^927 
999 


1,223 
' '579 


20 3 


Tb 


^369 


n"" 


Isooiooo und« "*000°000 


ii 


5415 


III 

196994 


ii 


jlj 


17:757 
42:393 


-6436 


'1 


14:343 


98 
158 


215 

1I0 


269 
26.6 

212 


1 


iSSfEL 


i 


•| 


93.509 
208:757 


43:i08 
64.372 


i 


llllt 


11 


1 


'B 


14 8 


J" 


I'-'f' 


25 1 

n 


Medical and health servlcea 




























Total 


19.546 


73.067 


5,075.100 


376 968 


69 449 


1 228 503 


1 884 552 


16 495 


1 944 005 


48 


28 


35 




S5.000 under $10,000 


1.503 
1005 


6!306 
2.378 




i-) 


1.659 


«90 


-6:545 
964 


1,067 


'9873 


' 20 8 


' 217 


"309 


n 


ili'ii. 


ti 


5580 


^ 720:e69 


1 


10.883 


i 


MB 


i'ii' 


??:?^l 

340,338 
757,078 


i| 


180 
166 
120 
39 
89 


1 


1 


10.000,000 0. more 


423 


2:S?5 


507:983 


50:528 


lE 


164.869 


'ii 


143 


Ip 


,,,- 


,;" 


132 


n 



Business Returns/ 1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 







lAI. Irjure 


are esiimaies 


baseu on samples-money a 


nounts are ,n thousands ol dollarsl 














"plirtMr"' 




Butln.u 


«?.'.• .°n'. 


1 

D.pr.cl.- 


Payroll 


loul 


N«l prom 


Co.« 


Cl.n, 0. ,. 


allon |p„c.n,)- 


•hlpa 


A.oun, 


"-5'°' 


Buuneu 


p^'m 


»u 




(1) 


(2) 


(3) 


14) 


(6) 


(6) 


(7) 


(» 


(») 


(,0) 


(") 


02) 


1,31 


Services-Continued 




























"•^^icro-T^-r- 




























Toll! 














1.498.M2 

-10,737 


9.025 


1.6,9.097 






r" 


37.9 


$1°uS'.'"l5 0oT°^ 


728 


,v- 


'?- 


' z 


n 


R 


,30' 


'•*_ 


r^Sor^ni^ 


ri 


i^i 


(•) 


n " 


(•) ' 


ri 


|:i 


|:i 


(■! 


i"! 


R 


'!' 


R 


o8§§l 

iiiil 
IIIII 

illli 


1 


'21658 
'■ill 


'492:44s 


u'.975 
27.409 


4.25S 


'el 731 

48,424 
162,94! 


2^! 
653,854 
257,344 


"802 


Mtn 


\ 


12( 


18. 
106 


\ 


||ijS|fSo 


i( 


1 


430:71! 


'■' _ 


B 


156:572 


i:i? 


,;- 


'83:591 

^;'i37 


..;" 


,-;" 


88 


616 


o..i:r-^,rri::.rj:;;,',c.. 




























Tom 


9 635 


30 053 


1 974 1«« 


319 241 


45 073 


614 481 


3.5.890 


n 


424.90. 


76 




79 




Under $5,000. lolal 


' '975 


'2*584 


1.66_9 


':' 


1,304 


: 


29 


39-^ 


R 


1,4 


$25,000 under $50,000 


1 


3:644 


129:i4S 
354,687 

277:632 


55:446 


MU 


6?:i4f 
9l:2i§ 


§ 


Ii 


17,564 


20 7 


1! 


i 


il 


$2!000:000 unde! $5^000!000 
$5,000:000 under $l6,00b,000 
$10,000,000 or more 


'1 


'■i 


243,127 
299,175 


39.933 


6,882 


96,121 

5i:74e 


31:90c 


"I 


10:65( 


,.,'3° 


(;)'" 


222 
'■1 


n 




27,«01 


98.098 


7.548.438 


92,590 


92,503 


..6.9.42. 


3,815,168 


25.909 


3,.26.359 


4.2 


2.3 


2.5 


33,9 


Unde, $5,000. lolal 

$1° Sr$5'oro'^^'' 


';i 


i:566 
2,890 


ill 


R- 


"332 


'3*719 


'^3 


'l'o30 


'7*629 


'*25 4 


30! 


c 


542 


iiiSiiEo 


II 


i!:?l2 

22,463 
19,900 


4!I:SI3 

1,208.414 


ii'p? 


i§ii 


217:019 


523359 


"sl 


sImsI 


1 


68 


4,2 


20 4 


$2:000;000 und« lloOoloOO 


'1 




'iiii 

681,080 


jij 


il:| 


|?:| 


449,610 


343 

4: 


iill 


CI 


66 


(■) 


- 


-""••""urc.r'"-"'"" 




























Tolal 






1,8»».7S5 


4»,.38 


,4.3.1 




278.893 


4.627 


297.4.2 










No receipis reported 


,/'' 


1,669 






"r 


1-1 


'•'" 


r" 


R 


ISo^undLr^WWm 


n 


R 


f\ 


R 


i:! 


!•) 


W 


i-l 


n 




R 


R 


n 


$25,000 unde, $50,000 


313 


1 


%3n 


§261 


2:376 


ii 

68:341 


i 


■761 


i 


ii 

89 
143 


29 


if 


El 


iiiS° 


126 
13 


523 


36i:991 


ill 


;i 


ilit 


II 


116 


if' 


135 


i^ 


163 
172 

R 


"e 


^rr-'pin-rru"" 






























12.522 










1.397.443 








6.5 








1^€:: 


' 1*284 


'2'852 


2.166 
2.166 
23031 


'"' _ 


' '389 


i-E 


"784 
1.284 


' 1*040 
1342I 


'_*25 6 
'*23 3 


322 

'■*24 1 


'_*39 3 


497 

' *622 


laOOO undel $?ob°000 

loolooo und« If'ooaooo 


2:746 
2,085 


^:| 


37i:486 


n' 


II 


46:872 


99:364 


2:259 
526 


25,758 


ll 


220 
172 


1 


99,2 
356 


$lb,0ob,00o"or more ' 


1 


:i 


„:i 


R_ 


2.620 
831 


92,037 
42,936 


■3 

328,442 


1 


??■! 


2?:l 


_28:5 


III 

?! 


"e 



Business Returns/1974 • Partnerships 



Table 2.3— Receipts, Selected Deductions, and Net Profit, by Selected Industries and Size of Business Receipts— Continued 







[Al, l,gu,es are esuma.es 


aseO on sample 




nounis are in Ih 


usands 01 00 


ars] 












:s,r: 


"i^r°' 




rwelpt" 


sales and 
operations 


Oeprecla. 


Payroll 


loss) 


Net profit 


Coelllclent of var 


atlon (percent)- 


"sJlps" 


Amount 


-jTr- 


Business 


p?om 


loss 




Kl 


12) 


(3) 


|4) 


15) 


16) 


(7) 


(«) 


(9) 


(.0) 


111) 


(12) 


(13) 


""o^reJinVSle'd" 




























Total 


9.090 


32.05. 


3,200.266 


55.356 


38,274 


1.245.562 


909.. 60 


7.766 


9... 405 


7.5 


32 


3.8 


35.9 


S ° under'"l5,'oOo"""' 
ISoTSer^J^5°SSo 


9 


n 


ir 


n- 


r 


ir 


|i| 


!;! 


: 


l-l 


' 


(•! 


'"' _ 


IISS:i?S«°?So 

$100,000 under SJOO.OOO 
S500!000 under SI.OOOOOO 


1 


ii 


iii 


%' 


111 


?li 


56,400 
215:966 


;'?!? 


217:i13 


'62 


180 


\ 


93 5 


$5^000^000 undel 510,000.000 


1 M 


1699 


224.764 


's'456 


2,389 


722496 


69,167 


165 


69.585 


153 


100 


11 


40 9 


''^•^^r 




























,nd''hoo"iL'«''plng''se;:,^i., 




























Total 


4.432 


...27. 


4.3.945 


7.824 


5.640 


.51.88. 


.09.567 


3.9.6 


....578 


.2,2 


7.7 


...7 


44.. 


s° !S"h'mo"'"^ 

l?0°rSrn?5''SSo 


'^855 


E 


1712 
1.7.1 


;- 


:;;" 


: 


£ 


_650 


1')''°^ 




36_4 


f 


n" ^ 


|5"§;1S^ 


rr 


2J36 


eliel 


i:! 


999 


jej" 


.4.864 
{•) 


'■'!! 


1?:687 


''204 


C)"" 


'_28 5 


,r 


S5!000!000 under 510.000.000 


w 


i:| 


P> 


'■•I 


n " 


i;i 


!•! 


i:| 


1:1 


P, 


;| 


':' 


i-i 






























Total 


.4.032 


37.542 


682.374 


2S2,.76 


2..666 


..2.585 


89.364 


7.950 


.44.325 


6.7 


8.2 


.22 


.3.6 


S1° ^"'$5,000 "*" 


5.716 
2:479 


9!648 

IS 


E 


'5*220 


(V" 


c 


:i 


'i 


'h 


166 


i 


"i 


^20 8 


$25,000 under 550.000 
550,000 under SIOO.OOO 


440 


4.606 

V356 
408 


75.04. 


II 


j:i 


22:533 


235 

22.642 
29.588 

^e:429 


'1 


29:588 


ii 


i 

24 3 


is 


57 


l2:SM:SS§un3"5ir:Z 


. '^ 


r.i 


82.394 


.0.741 
37.502 


599 


n 


n 


n 


n 


III 


27 1 
29 6 


n 


n 


S10°0ob°00o''w mo^rl""™"™ 


CI 


(•) 


n 


n 


(■) 


n 


n 


I'l 


1'! 


I'l 


I'l 


l-i 


n 






These petcenlages. 



NOTE ConlractOfS ni 



iiii i 1 11 1 5 ii I iPiii m mm I m iipfi i ii|ii iiipi pi 



i m i Mi 1 1 i i mm m mm i ¥« 

I m I I 11 f I ii I iiilP iiii liliii | m 



lei f m im m 
Iprjifffiifil 



t ii i I ii i i i i iii IP iiii 5 Pi 

iPilliliiKiipiiPPllPilpi 



IfpPlili 

ijiii i iiiii mm m 



TwnwTTwmmmmmm 
I m H ii M IM ipiii m m i m 



ma I m Kim iiiiil 

fffiP 



Iiii 



III 

it 

I 

if" 



nil I i IS i ? Pi ipiii IIP mm I iii lili I m iiiiil m 
iiii i 1 11 1 1 11 1 ipiii IIP liliii i iiii mm I ill liliii pil 



I m I f I H 1 1 la iii m i m m i iii m m 

I IIII i 1 11 II i I mm iiii mm i m m i ^ ^^ iw 
i mi 1 1 ii ! Hi I iiiip IIP urn I pi| mi i m mm pp 



« 



MMfllli 



h I 

iiiiiiiiyiiiyiJ 



ii' 






Business Returns/ 1974 • Partnerships 



;H.£ s sis. 






s s g"'-£ c IS" £s s -' '•■- s" -s"""-:; ■"■^"••_ .-"ie.,^: o- ,-r.__- zst^"' s is-^s "C sat- sCrs 









?sss ? 25? 



2 sass g 5S 



s 2s?gS |ss £5ii_f S ?5 I sSsis I sslsg s iSss S zM 



I. ss.|i I I |s I I §s c SEsiii isli ssissS c ssss kIIssI s scsss ~s sJM sill? 



SS2SS2 ?'SS 



S KSjS.SS I S.SSS.S :!S. ?S2S. SS5.S.=. 






aC s s s? s si^sio o? * ^ M ss^^^s * s 






s s ss 5 5gg$s| ifsl iJssss s siss ?si55s S iiss? aa ssis sis 



£ s i|Ss i ; Is i i is s S^.i.s.S.i ssss gl|gs$ s |sis BSsSss 1 Isssi 21 Hoi sssss 



;s 5 5S 



S-~S "'SSS-S S 5" 






SI s s |E ? sSiiss Si 



;sff-a£ s sss^s ss^sss s sssss ?- ssss sssss 






;ii» 



°» a 

-i» s , E 

ill I f 1 

Hi I pi 

s If! I !!|i 



111 i!i !i^ n 

i I M , I ? 1 1 If ilfiii lili Hilii { ill! mi t liii ii Si I! 



s 

igl 



Business Returns/ 1974 • Partnerships 



s s |sa g 5 gs 



sa s$s^ ssss 



CSS SSsi::; K sfgSS Ss SsS? SSSS! 



a k|?_ s S Is ; g ss s H. sHa sIsS isis_g s S_sa s|?|ls i sisis S5 sssS pIss 






St 5£ ?£;s ;;5Ri 



5 ss^^ i 2 ig I I ?s fc |s fSi'i fiP s"s5§--s s" l^i's 5f|ss| s ?S|ss' 



S3 IS s ss g ss ta^s S5SS ssss 









Issis 



6 p.il _ I ii S 






_is_ s_Sss 



a ssss _ s 5S S 



§2sl _sl'si s s_'s _sS5?s s ss_s; 



z i 



D. " 
01 S 









;gsss s as. 



,ss_ a_ss. 



S S S.S.5S, _ S 






:§« s ss ;s 



Ss 5 g5s 



ii if III 



I 111 i I I 

I in 1 Hs 
^ ilMll 

'n I iif! 



. I I 

1 ^ „ .^ 

is It ii! m 






Business Returns/ 1974 • Partnerships 



? i 



* *". "^. -. -. R ^ f^, « ^. "I O "J. _ O - f^. S o 0> ■« CT>. -ii O -r » tM o n r^ o W «0. __^ h-. 3 r- O -, ___ r- ■v * ai_ v irt ui S ev ui N-. lO « t-i w _^ « * CTi 



5 I ||s.5 __ I II I s. 1^ 5 eS s.lis l5§5 =5?p| s |'_| ss.K.^55 s HjH §.^ |pi g.^SSi 






isigi |_ £.3.?.s. i_s.s. 



? s ii£i ; si 5 5 l_ 5 si sssi ssii lissis s s Si Isl is I sssia 






I I pis _ i s|. 5 5 i^ I Is. iliS sals sSsssI s |__?i. S||^s2 s sSSII si ss5s a.aS: 



S i SS« J !«S s S Is i £s IS ill Si g s s I «s= S s ~ % 



-l^._ £__J 



i §5 8 s s £s ?s Sli li « 8 



I i 3^. s II 2 s __ i |! 



5l ' ' S 



a ^ 2KS s ss IS s SIC s ss s£ §isi 8a s: s s s sss s & -s 



.2 S 



!• S !l!.- r- I ^i ! I :: I §1- r-^^r PI.- r-^fr-.-l ^- 5rr°- .-Ell.-? I ^.-.-.-1 



5 1 is?_ _ s i? 8 s 55 1 s; _!§„ a5s. .H__3 i -._J^ _sslj a s._J 



I 

. if 

i ii 



I! 



'^ I !,!!iP 



II 

i 



si.! 
■ ilil 



111 s 
HI 1 



llfs 



igi 



p j §^m P« mill i |iii Iplii I jiiii pliii 



Pill 

lull 



Mi! 

Hill 



if 

ill 

ill 






Business Returns/ 1974 • Partnerships 



" * ^ " ^* * S S £ ^S ?S^ S S io? S o3 r> o o^ w (v! S " o ^ 



;gss s ss; 



s ss s s s § St tsl a_i_ ssS.Si i 



i s g s SS 5 = s is gis s s_ sS° 



is s'iii 



CO in CD ^ ^._ - ui « m ^_ _ V n o ___ '-. m iq '^ „ i^. ^ o "l « 



•8 I = = 









II !lll L- 



s___ s s S| s i s_ R 5: 



s S s §5 s « °_ a H. .ils s_i. 






rS 52?£ I 51? 



2 S 
55 I 

•D I 



s ii gas iSs t § 
S S5 SS'r 5;-2r ;-.-"■■: 



§ i ? I 



J. II 



i i s. 



!K S sis 



SS ££S SSE 



.i|_ 5_P.. 






_gil_^. 



5 |J 
s" 5 s 






ES_ kJM 






I 5S ?SS ?S? I £ 



5 sii 



s lis 



_R S §S g 



1 I 
11 



111 



il 

II I I 
.„ 1 t 



1 1.1! 
i^ 1 ui\ 



In 



Hi 



liPi^ 



Iff 

^ iiiiii i ifif 






i I 
1 i?^ 

I ni 

i III 

l.!if 

lilli 



-^1 lag i i 

III iJI III 

f! Iff 1:1 






Business Returns/ 1974 • Partnerships 



ss^ s s s 



s §?_ ssis s,sS_ Slss_s i s t _ss|Ss k |S_is |_ sSss SissS 



s if Isss sSs 



jsl §ii_ s.£.s8_i a s _|s I 25_|° is5s ssisi 



5 s iil 



3 i 

g" !J 



S 52 






!S £ S S_ g 



!S3S 2 11 £S § 






' " S__s _ffssss ; ;qs_ss 



s| ciss ps. 



<Ov«r»ojO » » <D ^ gj -■ [j^ oj C) 2; uj) <g e\j r-. ^ o) J inn ^g^^ SSS- 



£gs|ss 5 I Is ssssBs i issss ?S is°2 iisss 






= s sis 



■""■J-^R S s'-s" SSS-S"" S S^iCtS '•- SSS^ |"sg 



- 1 



t si 
g si 






ss s g£ St as 



iisaii s isss ssssIS 5 i?sis 15 i§ii ssSss 
--•"- "■ s" g""s £S"" c '-"■"» -- '^■sz"' ■£---'- 






fi ii liil 



II 



s 111 i I 1 
I Hi i »ll 

^ Iff ^ III. 

'■1 IJI^! 



I if 



If i^i ill 
Illii I:1IH| .Ills 






Business Returns/ 1974 • Partnerships 



si? s I s^ s 
'7' s S =s ' 






5 ? I ssliss 



_KS8 ?_5_g 



I ?s sH._ csSa _«5_"l i S _i| S I ;2_| i _iis i_s. 



§ !-5 ll!-r ili-l li!-.-ll I rrrr MrA ^- llA .-.-.- .-Ill Irlrr 












s £s sss gtss ss; 2; 



s s?liss i s: 



;ii s S 5 



I I I5P s 



Sis sSts S2S 2s s I i istSIs g a? s s sis s 5 s 



S 5 S_si i s si 5 i ss s ?s iISS isss 2s.li._i. s s_?.i. sssas; s sSs.s sse i.Iss ss|l~ 



s ss sssi ?.|is sffi.i.£._s. s S s ss§s?s. S issi sss iSIs lis 






II 



i £ 



c g? s I ;S ; S ss a §i slis ckrS iSss lis a ssssss s sSss ssi ssai Sssia 
scas s 5 ss I : is s gg ssst |8S!8' ssSK^rg s |C-_5 sg|;ss' s ssss ss; sags sjcs' ^ 



l.p I I II I I 11 a. 11 c|.i| pp l|s.|._| I l^?5. iS.f.f.s.S. | pss. ||s. S.i.is p|5| 



? s s£ 5 si s5§§ £sis ss§~ « i 5 ~l smU I i^S? ssi siss ?ii5i 



'll-l !■ ic 



I II! nil 



^ i 1 M n 1 f 1 l! . !|i! ij i !!i I M \ p. ill M ill 

iiiijiiiiiiiiiiHiiiyiiiiiii 



I , 



Business Returns/1974 • Partnerships 









g 


s 


siss 


£ S SS 


s s. 


ss 


J: 


§S |£~S 


|5SS 


£§SSSS " S;£S; 


5is§s~ 




|E.||I 


ii ssM 


gs;S5 


























a 






1 s 
















■v' 


ii So- 


fiss 


s;i?5| 1 57 2 £ 


S||5->- 








S 5 3 § S 




|5 




s 


K 


gS"" 


-sis 


1 * 




s. 


a. 


£S £S3; 


s. = ss- 




It 




V 






















1 1 ' 












g 


~f 


"T" 


§115 


? 5 ss 


rr 


"W 


T 


Si g?i§ 


ii^S 


ilpii ^ ^^^§ 


iii5§i 


-T 


£i£§i 


H iiSi 


lllli 










i 


si?" 


2 S SS 


2 t 


cs 




S^ -£2" 


S'S" 




! 2" 2 


~|s si- 


1 


2"g?2 5" 


2- Si5°£ 






1 
















































































i s ii 








H 5S?s 




















5 




1 


s 
s 


s i 


s? 


; 


srss 


s;isss g £5fts 


ll S.I si 


; 


g.slsi 


is siS; 


iiss; 




s £ sS » s 


sa 


s' 


sg sgss 


gSSK 


ssss'-; s ?■"?!•" 


S2g~8S 


S 


s^sss 


S? SSJS 


s2ss- 






































1 


1 
1 






































~S~ 


"s" 


|sss 


S i In i 


t 2 


^ 


So gSSK 


ssss 


§SIS|5 1 Pll 


JSSJSS 


~e" 


?SSis 


SS sssg 


ssgjs 




;- 




2 


■». 




'S 


S 


S S "■ 5 ? 5 


llp- 


S 5 5 5 5 S 


S 












o- s s «■ s s 


J S Si s s 




fS 


i 




1 


IIP 




5 


ss sssca 


lissSi. £ s"is 


5SSSfe5 


s 


gsss; 


:ss ss^s.s 


S.SffRIS 


1 


IS 




s 












£- 


^ oi ■<.- -• 








^■,- 


• 


























si sip 












SS scss 


iSiss 










s 














5?ssia ? less 




i. 




c 
















q S ^-_ Z a 


S 2 q S 5 


S S S ^ S 






































s^css 




































O 


1 




!? 


- 










- 






„ , 


'" 


~ 








1 


1 — 




































■z 












T 


£§ sSSs 


§li| 






~T 


ill Si 


p. II is 




« 


1 f 




i 


~. 


sp.s S S 5? s s 


!i 


s.ss.|ss , 


. 5.5SS 


SISSSS 


sisss 


















































1 


i 




" 


















' 




' 
















































■o 


°- 










































' 5" 






.n- 


T 
















11 ?2.gs 


lllll 


" -ITT 






S 


1 


ssss s s ss s s 


c.s 


S5 SSSJS 


gsss 


sss__s. s ssss 


5?iiss 


2 


5S°°-^ 


(A S 


o - 




g- 




n|0 0>t» »■ «■ i-io «■ ri 




?■ 


3= »S!=-' 


JQ Cj O >■■ 








s 
































o2SS2 


0) g 


a- 






1 




- 1 












•: - 










2 - 


it 








1 




























? i 


1 


T" 


T" 


125? £ i Is i s 


"IT 


T 


m IS.H 


siis 


£S|.J. £ s i 


iilass 


T 


S?si? 


is Hsi 


rsMM 




















s 














oo»^_ 


































0) '^ 


u 




s 


















" 


"" 










«5) ^ 


1 




















































s; siKS 


SKS? 












































" i 










«:: £ o t£ S S So ? 








.n S S S ;ij 2 


S c» S 5 










q S : S £ 




; " £ s s 
































-- 2S;Si" 




.1: " 


1 




§ 


" 


«,S ^^^«5„o. 




" 


■"t -o^' 


"- 


_ is,--^ 2 


""■ ' 


s 


o5 - - 


^Si^n- 


n 




: 


































1 1 


if 


T 


T 




;s 






Sell 


§S§ 5 s IsBi 


sisSss 


T 


sssii 


SS isss 


§s~sl 


z s 


^g;^.-S ? 


SgJS 


ssgssg 


s 


s^sss 


s?" scss 


asssc 














o 






^ «. <v ~ 




;. 








!i 


;S 




































mt 




























































sisi 


iiilil 




































SSSS!? 


55 5?S! 


C.SSSS 








































5 








£ ' ' g 




s' 


ri - ^- - »• 








c 




s 


s 














S 












S " 


-i '' 












































































ii 




































«J £ 


s~ 


T" 


isp s S IS s i 


"sT" 


~£~ 


SI ip; 


JSSS 


s?s s s 


ssss 


s;ssss 


~o~ 


ss^ss 


Sg 25SS 




Q = 














S5S __" ! 




S S S S 3 S 




? * S 


S S a, ^. S S 


SSSSft 












































































i < 


1 










































































1- 


s 








































































a. 

1 
'J 












^ 
























1 












i 


























I 










f 
1 


























1 










i 






1 








1 






1 


i 




1 




1 

1 

5 


I 

1 
1 


1 

1 


: 1 
111 

III 


1 
1 


1 

si 

If 


i 
1 


II 
SI .1 


ill 

1 

Ml 


y 


1 

Jill 


ifl 




! 

ill 


!ii iJ 

iiliii! 

jljljll 


1 

iijji 
i:Pi 



" " " I z 

I :■ 
I 1 



tlfl 

lii! 

I 5 s 5 

Sill 

fill 

mi 



Business Returns/1974 • Partnerships 



-Partnerships, Receipts, and Net Profit by State and Selected 

[All figures are eslimales based on samples— money amounls are in ihousands ot dollafsl 



Olhet teal eslale 



Other medical < 



!64M21 


48,047 


9,013.349 


4.878.987 


■iSi!>U 


%^ 


ifdl' 


'T,l%l 


,249.759 


1.493.982 



340.157 

50!227 



Business Returns/1974 • Partnerships 
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued 





[Al, ligu 


65 arc esiimaies based on sa 




amounls are in thousands ol d 


liars] 


















01- 


receipts' 


Depre- 


Payroll 


prom 
(less lossi 










Number ol- 




Depre. 


Payroll 


protll 






PartnersKlps 


Partners 


receipts' 


loss 




HI 


(21 


131 


141 


151 


(6) 


(71 


(81 




HO) 


(11) 


(121 




*-"• 










25588 


-4,855 










08 


38 


83 










90,908 








7.6 








'ill 


nil 


329,450 


220 


17.2 


m 


36.5 


40.0 


86 


oihe- ::::::::::;;::;::::: 


r"" 






























irucll n 








,,527 


12,301 


2.623 


' ' 


' ' 


169 


44,9 


1 
224 


33.3 


' ' 














28 


^':sr^!if;•^r'""'""■•'-^^'■- 


n 


n 


(•> 


(•) 


,., 


1-1 


(•) 


(■) 


(•) 


1-1 


CI 


CI 


CI 


^^r 


^ 


3.599 

3.452 


328,537 
288 340 


'1 


,6364 


15,196 


184 
23 9 


"2 


16 2 


.'r 


,5.9 


''25 1 


,,«^ 


Finance, Insurance, and real estale 


4.562 


42.372 


263.198 


58,416 


,5,658 


-41,184 


99 


12.2 


12.4 


109 


24.1 


15.6 


9,4 


Real'eslale^*" ' 
Operators and lessors ol buiM.ngs 
Olher real eslale 


3.418 
2.571 


,8,90 


32,248 
54.264 


5e,08'3 




15 058 

-56.835 
-53, 58 
-3.677 


0"° 


!•)'" 


''i 


2!^ 


io' 


i? 


i 


Service. 

Med.cal and heallh services 


_ 206 


,;« 


40!530 
40.101 


h 


58,345 

5!e46 

32:075 


iki 


«2 


40 9 
''388 


37 


'ij 


(.p 


30 9 


jj- 


All induelrle. 


10.505 


30.758 


1,085,759 


62 360 


86 950 


,59 703 


72 






















47 217 


72 4,8 


,09 636 














13.3 




Tsl 




194!6,6 


'es" 


'li 


"li 


iil 


B 


ill 


l?o 


202 


,•"' 


.^^.r..,or...r,.and,l..ln,.. 




618 


CI 


84.752 


,,748 


10,975 


7.874 


304 


30 5 


30 5 


26 6 


29 2 


25 2 




Conalrucllon 


_ 


"anulacturlng 


27. 


657 


60.761 


3,463 


8,392 


,7.572 


447 


44,3 


19.3 


303 


28 9 


107 


C) 


^'f^s-j^isj^-^r'""""' •""""''" 


52. 


1.209 


28,586 


4,761 


1-1 


4,718 


36.3 


36.5 


37.3 


47.3 


CI 


(■) 


CI 




365 


5.590 


409,230 

290:870 

,11 


4,587 

1 


1 


l| 


1 


ii 


i 


^l 


1 


24,0 


30.1 


A«e"deale,s and service s.alions 


Finance Insurance and real estale 




,2 530 




20 418 


2 435 


6 974 


13 1 


176 


12 9 


14 4 


25 4 


210 


154 


"iiii'eir"''"'^""*'' 




'5^36? 




'2.683 


'hii 


-9 877 
-15.222 


27 4 


28 


26 3 


36 9 


ch 


36 5 


"ill 


Services 

Omer medical services 


V507 


5,092 

3.740 


137,236 


4,994 


18,623 


50,057 


!;[ 


17,5 


]:|""' 


21.6 


20.2 


26,5 


,"- 


CalHornla 




























All Industries 


ISO 294 


754,857 


20 636 561 


\IZI 


2 571628 


901 741 


J 


19 


, 


20 




^ 


29 


All nonlarm Industries 


138 443 


,8 349 276 




867 176 


,, 


20 


,3 


20 


20 








'ills 


"'i 


"i!:i 


■■s 


'III 


3"65 


it 


:ii 


?? 


83 


;?? 


32 9 




oTJ 


iSe 




2.203 


12,688 




















IE 


10,1 


Construction 


,736 495 


26 066 


227 595 


86 953 


97 


95 


40 




59 




Manutacturlng 


5,585 


18,868 


,,,49.870 


21,902 


189,024 


47,952 


104 


200 


70 


90 


95 


12 1 


38 




1,695 


4,703 


3,8.346 


41,376 


58,998 


-19,92, 


18.3 


27 5 


93 


67 


„9 


120 


14 


Hela.l irade 


"1? 


1 


2,ilH 


55,689 

1 


552,373 
59:99s 


1ii 


">l 


163 


1! 


i 


6? 


1 


16 








3.904289 














ii 








Finance 

Irsuiance agents, brokers, and service 

Operators and lessors ol buildings 
Olhe. real estate 


:M7^ 


,88.069 


11 


,49:73£ 
53:39c 


ii 


"l 


ii 


'1 


T 


"J 


"i 




illl 


94,018 

14,225 


2.244:855 


1 


972.577 

«7:520 


II 


i 


'i 


2-9 


i3e 


u 


65 






36 6 



Business Returns/1974 • Partnerships 
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued 

I figures are eslimales based on samples— money amounts are in thousands ol dollarsl 





Number ol- 1 




Depre- 


Payroll 






Coelllc 


em of variation (percenir 








Stale sni) Induilry 


Partner.nips 


Partners 


protll 


Number ol- | 




Depre- 
ciation 


Payroll 


Net 


Net 








Partner, 




loss 




(1) 


(2) 


(3) 


(41 


151 


16) 


|7| 


181 


(91 


110) 


(11) 


(12) 


(13) 


Co,o,..„ 


16.065 


103.666 


1.369.971 


116,9,7 


145.060 


38.545 


52 


106 


5, 


62 


6.0 






All 1 1 d 1 1 


70 


Aorlcullor.. lor..lrv. and Itahlng 


2.208 


P 


^■P 


17.375 


i?F 


-9.962 

-13128 


;r5 


,,'" 


I? 2 


."' 


It'. 


22,9 






l-"'^ 




1.226 


29.123 


90.211 


5.570 


C) 


16.483 


256 
23,0 


345 


167 


26.6 


.2,8 


23,5 




Conalcllon 


46.2 


Mill 




(■) 


CI 


CI 


Cl 


Cl 




Cl 


Cl 




Cl 












(•) 


CI 


c> 


CI 


CI 


Cl 


Cl 


Cl 


Cl 


Cl 


C) 


Cl 


Cl 




^225 


380 
3,792 


92:668 


3.ii 


33.308 

19:9?? 


25.480 


15,5 


ft 


III 


15.5 


?8 2 


13.9 
185 

35 9 

2I5 




"E''£t° 


27 5 




8 375 


53 709 


382 836 


63 299 


13 048 


-59 482 


J , 


70 


67 


84 


95 


9.5 


79 


Finance 


li 


29*908 


132:975 


^4:428 


'Im3 


-59:918 


"iSl 


''i 


120 


36_, 


159 
24 


?6 9 


22J 


Legalsemces 


3.164 


12,115 

11.021 


i;'ooo 


'■'726 


r,'o53 


61.352 


13,9 


17,8 


12 3 


16.6 


13.9 


17.8 


?'- 


Connecticut 






























17,252 


66.462 


2.386.744 


143.754 


185.204 


108.346 


5.3 
5,3 


:: 


^' 




70 


6.4 




All 1 1 d t 1 


63 


1 1 d 11 hi 


Cl 


ome,' 


rl 






I'l 


1-1 


cl 


cl 


i-i 


1-1 




rl 


cl 


I'l 






























c ° .1 


994 


2.130 


207 942 


4 037 


32 010 


1287 


24 2 


23,5 


104 


15,2 


121 


194 


20 




447 




58111 




7 964 


11796 






23 4 




30 8 


37 2 


Cl 


^'a'n"«!!.°^'/e%TeT'""- """"•- 


272 


797 


26.804 


5.204 


Cl 


-557 


463 


46,0 


42,3 


28,2 


Cl 


C) 


Cl 


"Srr 


1 
419 




196:187 


'968 


18509 


11 


14,1 

1^ 


Til 




1 


i! 


"3 


35.9 


Finance 

insurance agents, brokets. and service 

Real estate 


2,000 
l'046 




620.742 
422*935 


93:™! 


10,000 


=li 




23 2 


09 

69 
75 


24 5 


73 

'"*,1,5 
12B 
25 2 


125 


11 


OHices ol physicians 
Other medical sennces 


(•F 


'2*075 


371.228 


28.374 

hi 


h 


^"28 


rF 


183 


11.2 
28 8 

22 3 


12.1 


23 8 


_33C 
' '23 5 


f 


Delaware 




























All Indualrlea 


1,963 


6.616 


285.339 


57.384 


25.202 


15.053 


19 1 


191 


105 


47 


24 1 


179 


55 


All nonlarm Induslrlei 


1963 


6816 


285 339 


57 384 


25 202 


15 053 


19 1 


19 1 


10 5 


47 


24 1 


179 


55 


A ncollure lore.t and llahin 


= 


= 


Z 


= 


z 


z 


z 


z 


z 


z 


z 


: 




sr 


I 


MInlna 


... 


. 




., 


... 


... 


... 


Cl 


Cl 


n 


Cl 


Cl 


Cl 


Conetruclon 


(•) 


CI 


C) 


C) 


Cl 


n 


n 


Cl 


Cl 


n 


Cl 


Cl 




Manufacturing 


n 


C) 


CI 


CI 


Cl 


n 


n 


C) 


Cl 


n 


Cl 


- 


C) 


and aanltary aervlces 


(•) 


C) 


CI 


C) 


Cl 


n 


n 


Cl 


C) 


C) 


C) 


Cl 


- 




s 


!•:" 


«e.2e8 


,755 


^ 


6.872 


' '435 


s 


s 


' *36 4 


;;;- 


' '288 




"H^^^de^alers and service stations 


'■' I 




881 


'k 


28397 


,V^ 


''l 


_ll°l 


cF 


/l 


ft 


23 2 


1-1 


42,7 


29 4 


Operators and lessors ol buildings 
Other real estate 


lit 


"oSs^p^^^^" 


513 


1,32^ 


81.72^ 


41.467 


'■' _ 


-814 


"1 


33.0 


23.4 


= 


'= 


C) 


E 


oZ f^ill 


' '410 


1.023 


56*904 


-li*i52 


'•' 


-1' 5*585 


' 46 2 


' 38 8 


26 3 


" 


Cl 


52 8 


47 



Business Returns/1974 • Partnerships 
2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued 

[All figures are eslimales based on samples— money amounts are m thousand 



Coefficient of varli 



r^;r 



Tranvportatlon. comni 



3.S50.904 

276,814 

189,562 
97,252 



,liJ? 


'.ll'M 


02.4»1 


U7.99t 


31,554 


69,722 


42307 


59"?? 



1S3.«30 
1S9.2B3 



Business Refurns/1974 • Partnerships 
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued 





[All figures are eslimat 


»s based on samples-money 


amounls are in 


housanos ot dollars! 
















Numbe 


o<- 


f^Z" 


elation 


Payroll 


„e?KL, 




Coelt 


dent 01 .ar 


ation IP, 


c.ntr 






Slate and Inau.lr, 




Pann.,. 


Number 


ot- 




Oepre, 


Payroll 








Partnerinips 


Panners 


lota 




ID 


12) 


(31 


(41 


(5) 


161 


17) 


161 




(101 


(,1| 




(131 


Idaho 


5,239 


13.201 


779.672 


40.732 




,26 524 


,00 


,09 


„ 


175 


,07 


,35 


21.0 


























,0.3 
"2 


:ii 


A 11 1 


}-r 


,"" 


208,905 


fF 


II'SSB 


48,099 


!r? 


v. 


P 


IV. 


Hi 


Olto 


Mining 


... 


... 


... 


... 


.. 




















284 


610 


197,736 


879 


14,497 


35,595 


40,4 


382 


8.9 


373 


17,7 


,2,0 


4.S 
















66.3 


583 












^'i:5rnr.^?.rr""-'^'"''--; 


l-l 


CI 


(•) 


C) 


CI 


C) 


,, 


CI 


C, 


,., 






n- 


2.010 


171,455 


2,831 

1.045 


's'eso 


10,645 

'5*3,0 


11? 


266 


l-r^ 


.? 


239 


"392 




HL.and.™._ 


Cl 








41,371 


8,401 


1,363 






i 






.'40^ 


22.1 


"s-i 


F.nance 
omer real cslale 


,oM 


l:i 


=5 


Ill 


26 2 


"a: 


Ofl.ces 01 physicians 


1.0S4 


,?;"" 


98.826 


3,101 


18,568 


28,780 


c! 


'■"' 


n"' 


,;"' 


,:i" 


24.1 


'•'_ 


S,f.Zll :::::;:::::::;:;:: 


823 


.,B03 


7,465 


2,635 


,2,220 


,6,865 


26, 


25 5 


26 6 


43, 


26 6 


"3,, 


c, 


Al, .nd.,.rles 


61.836 


263,803 


8,411.752 


578,797 


1,056.683 


558,789 


2.8 


3.3 


2,2 


24 


2,6 


3.3 


3.6 






248.133 
16,525 






,6!856 


406,929 










,P 


2.9 






6.095 


lip 


w" 


Tr 


"■' 


20,2 


,54 


'i'. 


Olher 










4,203 






34,, 


58, 




34 3 
















97,182 
32.216 


32,424 








,6.0 


Manufacturln 


1938 


5 585 


578 313 










10.0 




''t^^S^S!::^'"^": ""'"'■'": 


841 


2.156 


145,910 


18,207 


4,518 


25.9 


219 


172 


,86 


24 4 


20 5 


Wholesale Irade 


li 


1:|2 


2.777,048 


,2:776 


198.168 

,4o!l69 


Hii 


i 


25 6 


i 


,?! 


,9? 


23 9 


34 3 










363,458 


103.890 


















Ope°ra'lo.s and lesso-s ol buildings 


20,1 


641904 


238,076 
42.248 


-62,21, 

'-Mi 


3?S 


36? 


il 


263 
1 


2ii 


32.6 


"i 


Servlc. 

Medical and health services 

Other medSal semces 


a 


I 


1.794.574 

47?233 


2784 


IE 


410,752 

71,830 

11 


75 


24? 


lii 


26 


i 


|] 


48 2 

"10 2 


All indualrle. 










239.898 
236.364 


206,793 






4.0 








'L 


All 1 1 d 1 1 






2.093.897 
156.471 


109,594 


,89 




T, 




309 




2.200 


Ifd 


;^? 


^?i 


Tot 




Minlna 


(•) 


l-l 


CI 


C) 


CI 


(•) 


C) 


CI 


Cl 


n 


'.' 


Cl 










189.265 




36.607 
27.157 


25,443 


202 


203 












Manulacturlno 


902 


2.203 


3,067 


,91 


28,6 


27,9 


254 


C) 


'irSSJX^^r '"•"'"■ """":«": 


627 


1.508 


53.693 


4,247 


12.643 


730 


32,4 


32,7 


27.9 


32.9 


42.5 


49.0 


Cl 




3.999 


8.488 


997,709 


1 


56J36 

4,!4e7 


53,905 

2?;ii 


23 7 


ii 


6,3 


,63 
11 


25 7 


|i 




Food'stores 

Others Mde'^ '"" '^""" "^"°"' 


Cl " 














-70.276 

-67, 56 










'I 9 
96 




1?^ 


F.nance 

xitH'LTieirottidirs" 


'i 


!4:!9i 


23.935 


72!396 


,,,438 


"i 


'•'" 


n'' 


'■'jf 


' ki 




'h 


'1 


vhi 


14,487 
443 


66.344 

'hi 


IS 


' 30 5 


'•!: 


206 


.11 
' 25 2 


13.0 
219 
20 9 


if? 


29.6 


Medical and health sen/ices 
Ollices ol physicians 
Other medical services 

sire^crs 



Business Returns/1974 • Partnerships 



Table 2.5— Partnerships, Receipts, 


and Net 


Profit by 


State and Selected Industries— Continued 












I*" ''3" 


es are estimal 


s based on sa 


mples-money 


a™uh;s_ar^^ 


hOLisands 01 
















Numbe 


01- 


Business 


a-n 


Psyroll 


^ profit 






atlon ipe 


cent)' 






Slale >n<l Indg.lr, 


Partnerships 


Panners 


Number 


01- 


Business 


°Son 


Payroll 


Net 


Net 




Partnerships 


Panners 


loss 




(1) 


12) 


13, 


14) 


IS) 


16) 


(7) 


18) 


19) 


110) 


111) 




113) 


low. 




















































78 




















222 












'i 


14.042 


608.314 


27.284 


i"°° 


'"'E 


:!! 


B 


1-r 


"2 


16.3 




om™ '.[.'.'...'.. 


l-l'" 


' 


' ' 


2.47. 


134.540 


' ' 


30.262 


18.015 


24, 


39.5 


208 


294 


266 


30.9 




M 1 t 1 




' 


' ' 


^'lnTL"r^.?„Tr"''- •'"•-:'"■ 


497 


1.071 


72.542 


3.224 


4.568 


8.288 


379 


23 7 


38 


36 


(•) 


Helaif Mde'^ " 
Fooo stores 


1 

1,6S5 


v?i 

4475 


1 


7.824 


30,296 


70.594 

7490 
20,909 


i 


ii 


le! 


il 


1 


1 


!•"' 


Finance. Insurance, and real estate 


5.050 




135.263 


21.457 


4.136 


33.713 


11,1 


343 


12,9 


14,7 


40.6 


177 


157 


Heal estate 


'll? 


i 


36'64l 


1,442 


P 


i 


(•r° 


;83 


1i 


";?i 


% 


30 3 


.11] 




"i 


7.795 


260.721 


7.705 


50.945 

8,408 


108.064 

32^190 


16,7 


30 5 


271 


4" 


270 


393 


30.5 




' 




























All nontarm Industries 


10.024 


48.391 


1.246.947 


38.860 


126.544 


151630 


^, 








86 






A 


3.131 


7.413 




26.306 




19.195 


378 


360 


,r 


«6 


,r 


,•"■' 


l-r 


Othe, 






6 426 


75 299 


3 090 


(•) 




33 5 




20 6 




... 


35 6 


. 


























24,5 


56.0 


Manutactunng 


n 


(-1 


n 


(•) 


(■) 


!•) 


n 










"r.r^.Tr'i ::z:,T""°" """"■ '■•■ 


n 


CI 


n 


,•) 






















III 


5.496 


306460 


i'l 


36.184 

29 ?« 
2579 




1! 


57 2 


I'l 


143 

i! 


1" 


2" 


338 


"!°~»ea,e,san.se.,ces,a„o. 


Finance. Insurance, and real estate 


3.574 


25.423 


106.444 


16.994 


4.450 


-671 


1,8 


309 


,04 


13.9 


28.2 


21,9 


17.9 


§f.r,°eir^ar°'^°'^"'*^^ 


''i 


2698 


50!989 


''i 


'r?!I 


--;o'n°2 


l-f^' 


n" ' 


n^^ 


';:] 


'"b 


'\ii 


i?i 


services 

Medical and health services 
Ollices ol pnysicans 


W4B 


I"! 


56'5«1 


6 684 


63.957 


84.915 


?7 6 


%1 


%1 


17,2 


13.6 


%i 


34"o 


Allindustr,,, 


16.780 


46,390 


1.9,5.335 


76.374 


173.167 


302,514 


58 


74 


45 


63 


72 


65 


84 






























'S'"" '°'""'- '"" """"' 


litl 


VAl 


VAV, 


r,lt 


6.130 


-dr. 


1^^ 


;:■? 


J?1 


n? 


"i 


289 


360 


"inlha 


240 


1.649 


305.616 


9.891 


15.513 


87.900 


325 


72 8 


9.6 


,45 


145 


9.5 


(■) 


Construction 


1.063 


2.430 


134,208 


5,197 


17.683 


10,404 


24 2 


246 


,89 


305 


201 


264 


15 


Manulacturing 


628 


1,362 


90,179 


3,732 


16,462 


11,078 


3,3 


3,6 


29 2 


44 7 


32 5 


447 


l-l 


"ir.°a"nrr; s^rrer"""" •'""" '" 


,., 


,., 


,., 


n 


,.| 


!•) 


(•) 


1-1 


(■> 


l-l 


(•) 


(•) 


r> 


Wholesale and retail trade 

Wholesale iraae 


;| 


1 


156 636 
335,916 


li 


IB 

32 995 


65.838 

40466 


1 


ii 


III 


19 9 

ii 


9.0 
23 5 


£ 


38,8 


Finance, insurance, and real estate 


3.888 


15.058 


129.647 


22.156 


4.271 


9.628 


,23 


,6.9 


12,8 


13,2 


27,4 


26.6 


15,1 


"%^^^^oZzr 


'h 


rl\ 


ii 


iiVm 


V™ 


J?'| 


"i 


^ .0 4 


"ii^ 


'\ll 


■r 


rP 


'it 


other medical services 


A" 


^ 364 


'iml 


'1 


1! 


98.964 


2? 6 


'h 


' 27 


$2 


212 


1^1 


13.1 



Business Refurns/1974 
Table 2.5— Partnerships, Receipts, and Net Profit by 

\ samples— money 



• Partnerships 

State and Selected Industries — Continued 

ihousands of dollars] 





Numlte 


01- 


■.-■r.;- 


?r.fio„ 


Payroll 


.lef^s., 




cZiii 


lenl ol var 


allon (percent) ■ 






state and Indu.trv 


Partn.rsltlps 


Partners 


Number 




'•""" 


°lfl"n 


Payroll 


p^o'l'lt 


Net 








loss 




HI 


(2) 


13) 


(4) 


(5) 


161 


(7| 


m 


(91 


(101 


(11) 


(12) 


113) 




12 294 


53 990 


2 067 315 






191 652 


65 


12 


45 


55 


10,2 


73 


20 1 


All nonlarm Induatri.s 


10.910 


49.762 


1.912.997 


92.772 


228.606 


134,109 


6.8 


129 


4,7 


5,8 


10.7 


7.7 


21.5 


Aorlculture loreatfy and llshing 


1.613 


OOB 


I"'"l 


11.199 


ri'"'' 


60,653 


168 


"3 


17 6 


184 


255 


,r 




otto 








14 344 


127 105 


8 357 


5 404 


-48 253 


25 6 


310 


173 


22 5 


27 4 


26 5 








1.420 


121122 


2 114 


29 143 


7 690 


30 2 


30 2 


19 7 


26 1 


33 1 


267 


59.3 




336 


1.066 


299,670 


13.005 


37.440 


27,210 


372 


32,4 


54 


3,2 


73 






^Zl'l^mTy ,""ZT""°"' """"■ °"; 


340 


951 


(•) 


(•> 


(•) 


7,843 


42,1 


35.7 


l-l 


<■) 





53,1 


Cl 


Retail trade 


2,283 

31 


3.048 


366:939 
93.179 
72,333 

201,427 


565 
2,364 


41.265 
6,846 

34.419 
4.110 

26:804 


23:166 
4,743 

15:419 


14,5 
20 


11 


i 


13.6 

i 


1 


215 


20 7 




3 700 














23 9 


95 


94 


14 


21 1 


15 6 


Other real eslale 


547 


2:264 


•IH; 


'ill 




-9.506 
j;'549 


29 9 
266 


120 


l-f" 


i 


.'57 


•r 


'i 


oS M™,CM 


2.2B7 


7.583 

_ 749 


458,913 

14'' 


''■;i 


Itil 


134.515 


j" 


ir! 


_184 


J?5 


''h 


h 


rr 


Ml 1 d t 1 


2 926 


11665 






33 289 


22 986 


160 


19 2 


124 


16 5 


17 3 


irr 


17 3 


All nonlarm Indu.trle, 


2.644 


11.207 




8.628 


32.753 


21.321 


16,7 


20,0 


12,6 


15,4 


17,5 


17.2 


17.3 


Agriculture, lorealry. and (lahlng 

Otto 


-_ 


(;i 


-_ 


(;) 


':> 


'•L 


-_ 


rl 


-_ 


-_ 


!•! 


-_ 


-_ 


Mining 


(■) 








- 


- 




- 


- 




- 




- 






























Transportation, communication, electric, gas. 
and sanitary services 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


_ 


Wholesale and retail trade 

Automotive dealers and service slalrons 
Other relail trade 


591 

270 


f 


'];::: 


l-i 


ii 


f 


;:p' 


48 2 


' 26 1 


f 


' 32 1 


;:p' 


c- 




625 


4 989 


22 262 


4 146 




887 


33 3 


210 


17 7 


216 


... 


193 


28 8 


"operators and lessors ol bu.ld.ngs 
Other real estate 


322 


rP 


16.260 


4:^99 


n 


-5 


42 4 


354 


2!] 


2!] 


n 


ft 


? - 


Services 

Medical and health services 


,.«6 


i"" 


ri"' 


(•;"' 


15,272 


,3,939 


cf' 


r."' 


(•"■' 


(•)"■' 


35.0 


28 6 


177 


Legal M^ctr '°"""' 


(;) 


'3'556 


35*974 


'ui8 


i;t 


'2'644 


!l4 


''569 


'"353 


''40 6 


9 


|:| ^ 


17"? 


Maryland 




























All Industries 


20.496 


98.063 


2.824.167 


252.849 


344,186 


213.069 


49 


79 


3,5 


4.0 


49 


6.0 


6.6 




19 779 




2 727 916 


245 702 




181 546 


49 


ao 


33 


39 


49 


56 


66 




,"' 


'r 


1"" 


7.634 


,','" 


";'" 


,•?" 


,"' 


,r 


,"' 


,r 


i^l 




Otto 


cl 


"InlnO 


!•) 


n 


CI 


n 


(•) 


Cl 


(•) 


(•) 


n 


CI 


C) 


Cl 


(■) 




1.180 


2.786 


157.520 


4.436 


27.671 


-2,969 


228 


234 


125 


269 


12.8 


206 


20.2 




374 


1.115 


82.403 


1.360 


11.800 


7.060 


400 


46,4 


22 1 


262 


24,9 


325 


38.3 


'';n3"^;i^'^r'""°"-,""™':°"': 


341 


858 


31.396 


2,235 


1-1 


9.703 


43 4 


38,3 


36 3 


52 2 


C) 


59 8 


C) 




'■«f 




564.575 


4,897 


43,605 

31:15; 

20:984 


40.541 


1 


18E 


.§■; 


16.2 


M 


1 




Helail Hade 
Other retail trade 


.26 




10 764 


70 847 




191647 


55 307 




63 


10 6 


42 


39 


62 


85 


7, 


Insurance agenis, brokers, and service 
Other real eslale 


2667 


29.391 


■gis^eoi 


('1™^ 


Im" 


-40,766 
-73:93' 


' '70 


'■':: 


ii 


22? 


"it 


25 1 


26_0 




685 
2,658 


12.898 

I 


ii 


3J:!i 


191,809 

84:426 


204:881 
16.526 


45! 


Hi 


i 


1 


i 


8.2 


27.1 


"|Ss^Sprc.anr'=" 





Business Returns/1974 • Partnerships 
-Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued 

[All figures are eslimales based on samples—money amounis are m thousands ol dollars] 



Stale and Industry 



Agriculture, toi 

Mining 

Construction - 
Manufacturing 

Operalors and lessors ol build.ngs 

Offices ol phys.c.ans 

Other services 

Farms 

Construction 
Manulacturlng 
Transportation. 



Business Returns/1974 
Table 2.5— Partnerships, Receipts, and Net Profit by 



• Partnerships 

State and Selected Industries— Continued 









amounts are m 


housands ol a 


liars] 


















Business 
receipts' 


Depre. 


Payroll 


(leas loss) 




Coetllclent ot var 


atlon (percent). 






state and Industry 


Partnerships 


Partners 


Number 


ol- 


Business 


Depre. 


Payroll 


Net 






Partnerahlp. 


Panner. 


loss 




(1) 


|2| 


131 


(4) 


15) 


(6) 


171 




19) 


(10) 






(13) 


„,.s.,ipp, 


























15,2 


All nonfa 1 d t . 


7,768 


23.083 


1.026.655 


45 909 


94,747 


106 604 


80 


83 


58 


85 






A It 


2.380 


7.988 


ill! 


lll^ 




ll^ 


54 8 


508 


14,9 


'ill 


¥1 


"1 


22.0 


omcr 


Mlnl"9 


(•) 


(•) 


CI 


n 


CI 


n 


CI 


C) 


C) 


c> 


C) 


C) 


C) 


Construction 


56S 


1.587 


66.202 


3.124 


9,804 


9.676 


31,2 


33.0 


208 


33.4 


21.8 


33.7 


55.4 


Manulaclurlng 


139 


365 


78.739 


10.393 


11,403 


5.926 


499 


40.5 


161 


9.9 


19.1 


327 


C) 




S49 


1,377 




5.695 


C) 


3.665 


32.3 


36.4 


3,9 


30,9 


C) 


39.3 


C) 


I^o'od'slores 
Olher relail Icade 


479 


J 


569.871 

216380 

95!680 


M 


i 


1 


i 


293 


106 


15.3 


2ot 


16.3 

22 4 


If 


Finance. Insurance, and real estate 


2.20t 


9,475 


86.692 


14,842 


4,329 


5.945 


14,7 


14,2 


14,7 


16.1 


25.7 


25.2 


176 


Real estate 
Operators and lessors ol build.ngs 
Other real estate 


list 


^lil 


27700 


"'442 


1:450 


-572 
~ 10:506 


'"b 


26 7 

"l6 9 


28 7 


% 


J; 


C)"^ 


% 




t,643 


3,975 


'iP 


'iVe 


28,500 


jI;E 


cF 


16.4 


285 


F' 


,.?• 


i 


C)'°' 


Medical and tiealtti services 
Olher medical services 


S TeZcVs 


1,364 


3.182 


76'818 


's'l?? 


I'asis 


17,268 


' 20 7 


' 216 


"26 


"471 


"354 


28 6 


c! 


Missouri 




























All Industries 


2t,772 


90,797 


2.578,306 


114,006 


258,037 


265,201 


5,3 


124 


42 


5.4 


5.7 


7.2 


7.7 


All nontatm Ind stries 


16 806 


79 160 


2 266 756 


95.182 


244,705 


55,279 


59 


14 


38 








30.3 

31 5 


A riculture lorestr 


P 


12,243 


348,861 


VA 


12,2 


200 


15? 


46.5 


20.7 


Ste 




... 


... 


... 


,., 


... 


. 
















construction 


t,239 


2,504 


175,181 


1,910 


37,027 


13,044 


23.5 


233 


,05 


261 


,3.3 


18,1 


6.3 






























Transportation, communication, electric, gas. 






















' 






Wholesale and retail trade 

Retail l.adc 
Food stores 

Other retail trade 


;:| 


9,498 

5:203 


624!546 
314:194 


4,1! 


B 


1 


iii 


i! 

16 


lis 

,29 


1 


2)7 


ii 


32.5 

"364 






53,284 


323,747 

198:863 
62,704 




Mae 


-22,966 




ii 








le) 


'•c: 




'i'l 


59,925 

^?:;i? 


1i 


20 8 


24 5 





Services 


4.322 


"i 


I'iil 


15.301 

(•1 


87.670 

^917 

47,305 


44:6ll 


''b 


'■'222 


III 


?2 


■•f: 


C)^' ^ 


31.2 

3,1 


Olherme'dicalM^les 




5.442 


22.086 


445,953 


26.728 


43,491 


67,625 


93 


37.7 


108 


128 


14.5 


18,1 


30.8 


All hOhlarm industries 


4.323 


11,278 


341,341 


17,243 


40,088 


56,213 


10.5 


11.0 


11,0 


12.7 


15.6 


,8,5 


16.0 


Agriculture, forestry, and llshing 


1.136 


lo:"" 


104:612 


'•!" 


3:So3 


I"" 


foi 


73 1 


,r 


J6 7 


."' 


,;" 


52-; 


"Ihing 


543 


1,105 


10,925 


3,495 


c> 


-2,110 


30.7 


30,4 


23 5 


41 


C) 





- 




211 


495 


35,664 


CI 


c> 


4,737 


47.2 


462 


33 2 


C) 


C) 


378 


(•) 


"anulacturing 


CI 


CI 


CI 


CI 


CI 


CI 


CI 


C) 


C) 


C) 


C) 


C) 


- 


"anTs'aXr;' seMcTs"'""""' ''""": '"'' 


(•) 


C) 


C) 


C) 


,., 


CI 


C) 


C) 


C) 


C) 


C) 


C) 


_ 


Wholesale and retail trade 


941 


(•i"° 


155.749 


,?;'» 


,2,235 


7,002 


' 23 5 


%o 


ri"'' 


29.6 

'•'310 


' 23 


21,8 

'■'23 6 




"=F^'id"l?o%s 


C) ~ 


Olher ?elail IVaT '"" ^^""'"' "'"'°"'' 


'■'586 


'l'220 


64'574 


'2' 170 


'9785 


'5'o2e 


''Les 


'■'277 


'■'229 


''354 


''26 


'■'26 9 


i^i 


Finance Inaurance and real estate 






28 012 


4 351 


... 


6 488 


16 9 


184 


28 


24 5 


. 


33 5 


34 5 


Finance 
Olher real estate 






12:UB 


"82 


l-i 


n" 


'h 


'h 


'h 


'h 


ir 


"402 


2oS 




' MJ 


i;f" 


11 


[ 


I 


38.961 


i 


i 


i 


34.8 


27.7 


30,4 




Medical and health services 
Ollices ot physicians 


~ 



Business Returns/ 1974 • Partnerships 
Table 2.5— Partnerships, Receipts, and Net Protit by State and Selected Industries— Continued 

[All liqufes are estimates &ase<3 on samples — money amounts are m thousands of dollars] 



i2«.ra5 
ios,oa3 

21 ,192 



Business Returns/1974 • Partnerships 



Table 2.5— Partnerships, Receipts, 


and Net Profit by State and Selected Industries— Continued 












(All ligutes ate eslimales based on samples-money 


amounts are in 


housands 01 dollars] 
















Number of- 


Bualneaa 


Depre. 
elation 


Payroll 


prollt 
(leaa loss) 






lent 01 var 


allon (pe 


c.nir 






stale and Induatry 


Partnerahlpa 


Pannera 


Number 


ol- 


Bu.lne.s 
receipts- 


Depre- 


Payroll 


Net 


Net 






Panner, 


loaa 




III 


12) 


131 


(4) 


(5) 


161 


(71 




191 


(101 


(111 




(13) 


N»» Jetaey 




























All Induatrles 




125 024 










3^ 


49 


33 


J 




50 


10.0 


All nonlarm Indo.tfl.. 




123.337 




279.475 






3,7 


4,9 


3,3 


4,3 


5,1 


5,0 




%l 


'ifr 


"i^. 


*s 


10.563 


888 


29? 


268 


tit 


35,7 

36 9 


59 1 


t^l 






4,3 


















80 4 


" 










Conatructlon 


2,546 


5 457 


310 713 


4.970 


64.027 


44 512 


15 3 




" 


" 


" 


" 


M 1 n 




1203 


149 356 






16 074 




28,2 








18.8 
1 


::: 


Tr.„.porta,,on, con,m„„lc.,lon. .,«lrlc. ,a.. 




















27,0 

1 


Other retail trade 


S.I 29 


13.292 

■1 


491.114 


vM 


89.564 

57:658 
8!698 


113.257 


1 


19 8 


" 


B 


























1? 
.11 




Operators and lessors or buildings 
Other real estate 


3,590 


31 

5,720 


683;5?3 
615.071 


925 


8: 136 


-39,069 
3,982 


ill 


'il 


106 
2" 


ii 


30 9 


"1 




6,248 

i 


'493 
3:466 


674.394 

88,840 

tint 

262,172 


1: 


'imI? 

59,394 
61,480 


'11:??? 

30,664 


il 


it 


36 9 


1 


'■;!■ 


Is? 




Other services 


,:J; 


N.» M..ICO 




































































35,975 














y? 


Ajricullur. lore.tr, and llahing 


1.149 


3.047 

2,997 


131.969 


7.260 


7.868 


^?T 


III 


ir? 


iti 


ir. 


!?1 
































conatructlon 


306 


646 


43.787 


1.140 


8,754 


3.797 


39,1 


37,3 


24,5 


399 


35 2 


38,1 


C) 




... 


., 


. 






















"t:xx^:^:r-'^'':. '""''■.'"': 


(•) 


CI 


(•) 


|.| 


!•) 


CI 


CI 


CI 


CI 


Cl 


CI 


CI 


C) 


Wholesale trade 
Oiner retail trade 


■s 


1 


184,489 


3,420 


!!i 


"15! 

12 467 


M 


27 2 


.'" 


'■'3! 6 


'■^^ 


26.9 


;:p 




1.978 


8.680 


56.480 


9.030 


2.930 


-7,067 


156 


15,8 


15.9 


18.1 


38.0 


24.8 


25.4 


Finance 
Real estate 


\'.067 


3,054 


8,167 


8:| 


?^ 


-?l~i 


30^ 


i 


38J 


'i 


ft 


i 


53 6 








66.042 


(•i"' 




20,228 


26,8 




26.5 


f- 


28 3 


;?" 




Medical and health sen/icos 
OHices and physicians 
Other medical services 

Legal services 

Other services 


'''490 


'i'425 


'I'leo 


'"'33 6 


C) ~ 


Ne» York 


































17,061.565 


1.175.510 


2.685,338 


1.054,252 
















All 


81.020 
3.717 

469 


395.401 
8,140 














!' 


Agrlcullure. foroalry. and llahing 

Otta 


301,367 


22!54e 


"r 


'E 


i\ 


E 


i" 


in 


r"' 


i§ 










16.649 




-38.655 
4.762 




39,5 




234 






33.9 

16.1 








820.668 


157.366 




52 




,35 














Tranaportatlon. communication, electric, gas. 






























l!l5! 


B 


l!486!06e 


B 


119 666 


218.131 


2U 


1" 


12 9 


26 7 


1 


MS 




Retail trade 
Food stores 

Other retail trade 


232 
'■'247 




38.973 


266.670 

98,660 
954 


6.697.247 


752.436 




















§fh?S'elr°"°' '""*'' 


II 


-^i^i 


1 


% 


1 


1 


11 


'? 


ll 


Servlc.a 

SrU'dSTe^-les 

bisrstrei 


3,983 


il 


26e:9o: 

2856'39i 


289.065 

'°:il( 


''111 


"11 


ill 


i 


2,3 


i§i 


,!j 


!Sc 


'273 



Foolnotesalenc 



Business Returns/1974 • Partnerships 
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued 





[All figures are eslimal 


5 based on sa 


mples-money 


amounts are in 


housanos ot dollars] 
















Numb. 


01- 


Buslnaea 


SillOT 


Payroll 


^ p?otll 


Coetllclent ot .arla.lon (percent!' 




Partnerahlp. 


Partner. 


Number ol- 




Oepre- 


Payroll 


Net 






Pannerihlpa 


Partner. 


receipt. ■ 


lo» 




(11 


(21 


(31 


(«l 


(51 


(61 


(71 






(101 


(111 


(121 


(131 


Nor,. C.,o(l.. 






























22.t«3 




2.527.307 


t01.48t 


256.151 


290.490 


52 


11.6 


44 


68 


6.9 


7,1 


99 






73.S76 
5,SW 


2.307.656 
253.482 


82.826 

!?:| 


234.628 

25.415 




















■it 


ii 


46 2 


16.6 


III 


22.5 

42 5 


(•r 


,"« 


,.f" 


Olhe. 


Mining 


... 




., 


... 


. 


... 
















Conslrucllon 


2t9> 




222 957 


5 761 


34 277 


24 652 


174 












. 




1127 


2.877 


773 


CI 




18,612 




24.2 


19.6 


32.9 


23.1 


26.5 




^'JT^ir^'^il^r"""""'. •'•""':'■•: 


CI 


CI 


CI 


CI 


CI 




1 


";515 
2,270 


212,986 
157,780 


1 


11 


77,947 

26!426 


9.9 


219 
10 5 
20 8 
22 5 

145 


ill 


ta.9 

139 
22 
196 

199 


1 


?p 


26 5 


Helail Iraae 
Oiher reiaii Itade 


48 8 




ri 






45.680 

n 


'€ 


III 












13.2 


10.6 


Olher teal eslale 


i 


160,006 
130 591 
29,415 


1ii 


22 3 


''2?! 


50 


Is 5 


ServlcM 

Medical and hBailti setv.ccs 

OHices 01 physicians 


11 


7:670 


456.540 

120 000 


10.548 


'E 


144,762 


.ii 


,.| 


.163 
183 


"?r 


'■'"9 


'•E, 


,.»» 


s: resell 


33"^ 


North DakoM 






























4.205 


10,«59 


462.447 


24.129 


42,405 


80,376 


11.3 


11.5 


142 


18.0 


16.0 


187 


238 


All nonlarm Induttrle. 


2.a57 


7,903 


344.248 


13.636 


38.244 


30,874 


133 


13.5 


16.8 


25.3 


17.5 


205 


20 1 




ll" 


2,983 


!?8:?" 


10.542 


4.899 

4,161 


!°1o3 


III 


2!' 


III 


2" 


"■7 


"i 






'' 


Con.„uc>,on 


CI 


C) 


CI 


CI 


CI 


CI 


CI 


CI 


n 


CI 


CI 


n 


_ 


Manutaclurlno 




CI 


CI 


... 




... 


... 


... 


... 


... 


... 


... 


... 


Transporlallon, communication, eleclnc, gaa. 




CI 


CI 


CI 




CI 


CI 


CI 


CI 


CI 


CI 


_ 


,, 




7« 


¥ 


ir 


800 


'9*663 


9,868 


' 35 2 


.if 


' 28 5 


il" 


'f 


' 334 


37 3 


"li%SI" and s.™ce s,a„ons 


' 53 1 


Finance, Insurance, and real eilate 


1.«16 


4,737 


74.874 


9.683 


2.401 


2,417 


18.2 


18.3 


536 


33.3 


836 


389 


23.0 


Operators and lessors or buildings 


''i 


h 


ii 


P 


l-i 


1 


'•|2 


% 


"i? 


''b 


|: 


■r 


,P 


Omei meOicarse'rvlces 


n " 


r 


1-i" 


n 


n 


: - 


: - 


(■) " 


: - 


CI " 


: - 


: - 


y 


Ohio 




























All Indualrlea 


39 395 


219 982 


4 803 477 


326,446 
16.102 


537 513 


356 981 


35 


27 8 


jj 


, , 


38 


,, 


5j 


All 


IS 


212 429 


4.552.647 


526.552 


















omer 


,';"' 


'JP 


,;" 


,"0 


,r 


,;'■' 


,."■? 


,r 


P 


Mining 


190 


1 271 


80,932 


10.582 


... 


-4,665 


502 


45 6 


10 3 


64 


CI 


29 9 






2,190 


4 788 


272,561 




39 656 








10 7 


20.8 


13 5 


155 


25 3 


Manutacturing 


791 


1,768 




6.966 


25.630 


26,537 


25,6 


232 


86 




17 7 




CI 




337 


832 


66.100 


3 695 


CI 


-1,920 


40 5 


37 2 


178 


.55 


CI 


C, 


CI 


Ti{Ii"dealers and service s.alions 


VMS 


li 


11;? 


1 


1 

48239 




20 
III 


20 4 


"i 


26 9 


1 


fli 


•f 


Finance Insurance and real ealate 


l>.361 


164.189 


996 310 


247.065 


52.592 


-150 881 


5.1 


37 2 


3.9 


53 


120 


110 


62 


Finance 

Insurance agents, brokers and service 


4,368 

'3766 


6!97C 


Ii 


244,714 




-,ihi 




'•-:; 






' '.0 9 




"V 




In 


E 


1.098.326 

11631! 


29723 


304.699 


3734; 


ii 


1 


i 


16 5 


1°; 


'" 




Legal^semces^' "'""'°' 


y 



Business Returns/1974 
2.5— Partnerships, Receipts, and Net Profit by 



Partnerships 



State and Selected Industries— Contit 

mounls are m thousands 0' dollafs] 



2,724 
6,509 



35,490 
25,830 



15,593 
169.23S 



-SS,36S 

2,254 
23,533 



Business Returns/1974 
Table 2.5— Partnerships, Receipts, and Net Profit by 

jAii figures are eslimales based on samples— money ; 



• Partnerships 183 

State and Selected Industries — Continued 



A9MCUU0,,. 






South Dakota 



Other services 



Business Returns/1974 • Partnerships 



Table 2.5- 


-Partnerships, Receipts, 


and Net 


Profit by State and Selected Industries— Continued 












(All tigu 


es are eslimates based on samples-money 


amounts are in IhousanOs ol do 


lars] 
















Numbe 




re^rp'" 


Oepre- 


Payroll 


(less loss) 




Coet1lcl.nl ot van 




cent)| 






State and Industry 


Partnersnip. 




Number ol- 


Business 


oepre. 


Payroll 










partners 








(1) 


,2) 


(3) 


14) 


(51 


(6) 


(71 








(111 






T.nn..... 




























All Induilrles 




22 608 


74.753 


3.268.265 


139.656 


307,466 


176.987 


49 


76 


32 


62 


56 


62 


11 2 


All nonta m Ind trie 


20 160 












5, 


64 




64 


56 




118 




2'448 




46 453 


12,560 




-294 


48 6 


Tt 


Zl 


243 

25 2 
698 


.r 


30.3 

34 




Omer^ 




,.»» 


Mining 




338 


2.923 


74 643 


2 813 


CI 


20 060 


42 6 


51 4 


20 2 


29 8 


CI 


322 




Construction 


1692 


3.822 


333.220 


5 639 




23 214 


18.3 


18 3 


96 


22 3 


14 1 




27.3 




9«3 






4813 










17 






25 6 




Transportation, communlcallon, iliclrlc. gas. 






CI 






CI 


C) 














W 


§ 


13.040 


1.706,026 

1,039:705 
283:607 


'3:148 


1! 


"'"I 


§ 


9.3 
24 6 

99 


11 6 


il 


158 
14 2 


lI] 


13 1 


Arrnoi^fdeaiers and serv.e sial.ons 




VI 


Finance insurance and real estate 




899 
5,530 


,9?l 


29,529 
343:68^ 


79,065 


11:628 


-93:658 
-81,840 


1! 


i 


95 
162 


97 


' 'l8,2 


1M 

16.6 


15 


Insurance agenls, brokers, ana service 
Operators and lessors o( buildings 




.517 


Services 

Medical and heallh services 
Ollices 01 physicians 
Other medical services 

SI! fevers 




'458 
1 


882 

2,241 
8,054 


52080 

|:| 


18,446 

is,i 


96.506 

!^:ii 

53,450 


144,761 

1 


52 9 


1 


1 


16.1 


1 


1 


" 


Te..s 


































72.249 


373.442 


9.454.986 


652.78. 


919,549 


142,646 
216,390 


24 


3.7 


1.9 


23 


3,0 


29 




All nontarm Industries 


59 




ll!646 




1.217.805 

1 129,389 


86.450 


95,271 


-64,591 


28 7 


29 7 


10.7 


85 


12.6 


29 9 


97 






n'° 


Mining 




3 397 


50 844 


821 904 




34 802 


-214 215 


12 1 


19 4 


66 


72 


18 2 


91 


16 3 


Construction 




5,536 


12,888 


941.394 


14.984 


122,660 


96,263 


10.4 


11.3 


6,1 


134 


98 


10,6 


178 


Manulaclurino 




2 022 


4516 












16 5 


38 


J, 


99 


24 




Transportation, communication, electric, gas. 




830 


2 094 












25,8 


89 


5.3 


17.9 


259 








10.567 

2118 


1 


11 


1 


Is 

31,451 
116:702 


'iii 

66:397 


:| 


l6 = 


13 5 


'0 


ll 


iii 




Wholesale trade 

"Hifoealers and service stations 




18 5 
23 6 


Finance Insurance and real estate 




37 698 


239 486 


1 874 385 


333 677 


103 759 




34 


,s 


30 


34 


7, 


63 


56 


Finance 
,nsu,ance_ageh,s,b,o.e.s,andsen„ce 

§rhr,°e'aVeiir°'^°' ■>*"'' 




;i|s 


'™:3l2 


259.960 
122.436 


323:86; 


6,294 


-24:i62 


t 


6€ 


ns 


38 6 
11 


1 


I35 


Cl'*' 


Legal se~.ces 




;| 


25:983 


258:501 

iiii 


1 


1 

153,870 


182:166 


'm 


1 


1 


;p 


1 


1 


i:f'° 


Utah 


































7 153 


68 077 


783 069 


70 656 


74 648 


27 179 


84 


27 4 


75 


7, 


10 1 




159 


All nonlarm Industries 


6 183 




674 332 


62 471 


65417 


23 432 


90 


28 8 


,j 


70 


98 




80 




'■?^§ 


r.^. 


!SI:;?? 


8.314 


l^f, 


rA'r 


238 


258 


^11 


II? 


!M 


Hi 








,.,'" ' 
































Conatructlon 


334 


755 


100 477 


1183 


10 781 


10 189 


38 1 


38 4 


18 2 


29 8 








Manulscturin 


553 


1398 


63 177 


1794 




3 706 


316 


315 


30 1 


33 4 






CI 


"^S^::;^'"'"": '''""'■ "•:... 




121 


251 


CI 


16.081 




-10,542 


61-1 


59.0 


C) 


9.6 


CI 


n 


CI 


Whoiessle and retsll trade 




ji 


'|i 


'If 


3.800 

1,845 


22,225 


15.936 


,| 


27,3 
31! 


ji 


cF 


.ii 

"179 


t6.2 


37 3 


"HS^C^ers and se.ice slations 




412 
































Operalois and lessors ol buildings 




760 


26.533 


32.623 


l!,ji 


F 


=i 


ii? 


B 


i 


CI 
IOC 


'■' _ 


|.P 


"1 






1.399 


6.067 


109.978 


13,251 


18.890 


13.358 


19,6 


33,7 


19.2 


248 


22.8 


26.6 


22.9 


Ollices ol physicians 
Omer selv'ices 




n 


';'526 


i:i 


L 


i:i 


L 


'L 


I") 


L 


'13 


"293 


Jj22 


_22l 



Business Returns/1974 • Partnerships 185 

Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued 



Agriculture, forestry, and 

Other 

Mining 

Constructton 

detail ir 

Real estate 

Medical and health services 

Other medical services 
Other services 

All nonfarm industries 

Agricutlure. forestry, and fishing ... 

Wholesale and retail trade 

Wholesale trade 

Automotive dealers and service st; 

Washington 
Alt industries 

M'niig 

Manutacluring 

Wholesale and retail trade 

Wholesale Irade 

Finance, insurance, and real estate 

Insurance agents brokers and servic 

Operators and lessors ol buildings 
Other real estate 

Medical and health sen/ices 



Partnerships Pan> 



Business Returns/1974 • Partnerships 
Table 2.5— Partnerships, Receipts, and Net Profit by State and Selected Industries— Continued 



Transportation. 
Wholesale and 



Transportalion, 



Other services 



h tfiey refer . give the range withm whic 



Business Returns/ 1974 • Partnerships 



If 



o % 

V 

H 

£ i 



i! 



i 

I 

c < 

o 
1 



S. IStsi. §§111 









2 sSHgs isijis 






3 ls?i? ?~5§5 



5. sssMs: 



mn 



5 §l5S? i;§g»s 

8 RSISi: »•- 



5 SfSii IgsSS 






i i?=:si: ma 






5 gfji 8R S-8?!~ 



5 SiiSs ?5S5s 

3 *"~'""2 8==='' 



5 '5Sls sskSS 



6 iS?5i 2S53 






5 2§|?s l?§ = 

5 S*"-" SS"C- 












3 "-Ss2 n^S" 



c ssssE sS:"" 



3 ^-"t i" =''^'^5f 









=Si?5 5=g?= 



5 t"'-"' s'»- 7 



I EMI IB 



5 isssi mir^ 



S ???s? is"''° 






S $„?s §. 






= ? 5§ 






i l§5S? Esiii 



I Ji^as sill? 
S !3?^"si Sails 



3 s.|||| mB 



8 ^^^ =="~"s 



5 5(._ ǤiSs 



S ;,:,;,;. sSSSS 



J g 9SS£? 



5 sssSs Sssas 



s S5SSS SSali 






s iSiis igess 



1 I 



iili ilii. 
ilill lim. 



liil 111. 

l|ii| ||§§i 



^ iiiiiiiL 

illll fills 
fil|l illil 



_ illll ifiso 
! sjlll ||i§§ 





11 




il 


1 

c 




ll 


l\ 


£ 




i 
1 


'1 
1 


11 


1 


ll 


i 


1 


1 


1 


|1 

3 o 


l\ 


a # 




!^ 




at 


1^ 


-1 


H 


"I 




li 


si 


a ^ 


— 


Q 1 




1| 






— 


2 1 


II 




1^ 


Z " 





II 


°l 


1 ~ 


-1 


r 








i 




!if 




Q 




■= 




^ 






s 


7 


I-- 


s 


ii 


r 

0. 


ii 


1 




" 


* 


e 




X} 




K 





2 I is SS? 

I Pill p?^« 

3 a£2§? sisss 



Business Relurns/1974 • Partnerships 

5 W.%1 IsS^I 






H tllSS liiii 



8 iisli is§l§ 









i. Js.P. ^., 



5 Cssss £££ •; 



8 ||Sg S 



5 s§ S 2 



1 J?_ g_SI 



s ?s I SI 



2 22S«| sSk?S 









i ?s § i?ss« 



s ||„c. sEs|| 



t 33 ? sgsf 



8 S-IsS ssSI§ 

5 S-'sffS SS¥«¥ 



S "■''"■"J SSSSS 






I :R5SS isss? 









5 Sesss 5s5SS 
I SSSS3 gSSSS 



i slsiS $Rf§" 






5 P.lal |??^^g. 






S SssSi eSsj§ 



i I s §! 3 ' 



i s 5? 3 I 






Ilia i!r?l 

lllll llll' 

rslli iiill 

flii i§?ll 



§§§. 
ssil ||i§' 

llili iilis 
iii iilll 



iifi Pi. 
I iti^S Kill 

^ iilll iliii 



iip Pi. 

^ liiil fills 

I 2"=| 88§.i§ 

^ iliii iilll 



Business Returns/ 1974 • Partnerships 



It 



1 
i 

I 

lil 



S z 

in Z 



1 I 

a. I 

- s 

I ^ 



I ? S § SJs § 



? 5 S._ =$1 S 



S ^ i ^ »zi g 



I i S S_ ?SS 8 



I H^i|| §111 



I §|8|§ m I 



8 IsSas Sis § 
J "ssss ass s 



s 3||ss jes s 



5" i7'~"as sit 






2 ^iHi °sa ^ 



? ssllS £§§ ? 



JUS? sess 



8 —•'""«>" 2£t£5 






8" ---~" '~- 






5 Js^i? 5§is^ 
8 ' = «?!; ss'ss's 






2 SSsi§ SssSI 






i ; g i SJ I 

8" ^C- ' "- S 



I s J. 1 ss ? 



S £ S 3 ?S S 



!i 



t s. s mm 



= i ? I i«.isSi 






s g g ^. srs- 






8 CCC"' """^ 






S= s§«-= 









S jgSSg 585SS 
S '^li'isZ SS3S5 



2 asSsI xisS: 



8 I "SK a='C- 



i s isi 115 J 






S. 3 SeI 5S*_' 



3 ?8i sill? 
5 ZZ^'£;^ jsst'" 



J §?s 5jSa.^_ 






! lis S5S«s 






a ^^:cg ^gssS 






2 sSisI ^Ss§' 



I 



||8| ifaa. 
J llili TM 

I 25S5| "III 

^ lilil lilii 



SSSS Ss" 



2 rii8§ ill 



ifllf 11^^' 

iilii iiiii 



aSs" —Sit 

lllff Itjji 

t§§§i iiiss 



189 



Business Retums/1974 • 



a 
I 

cc 

S 
» 

£ 1 
« 

-5 i 
s! 

Ji 
11 



1 



i{ 



5 T-ff 2Sj"» 2 



I 3 ?IS i"i i 






5 a ass si° ^ 



R _S?§ 558.P 



8 _JEffi sSiss 



3 SH gJSci 



§ JS? 53f?» 



2 iSs§S scsS^ 



S ss^ss £S|p 



5 ''■'■5g§ 5|£SI^ 



Um. i.Hs- 



"■SS St""'" 



I s^iii im 






s ssgsi ifss" 



5 t -- S-- 



f 2s§i¥ =ai 



8 IsSsi si~_^ 



g g.s.g.a? ?SS!_ 



i §5$ IS? S 



i s sis §§; i 



5 "'■-^■? S£5' 



S S 3tS SSS S 



Partnerships 



S £ §S §§ S 



i "IS ?a? 



3 ?Sssi 

8" I -""SIS 



c ?s5||. |_ii. 



ft SJsis ^_' ' 



s mm. i. 






i ssiii m.j 



3 sisffi sss_s 
s ""?si KS?-" 



? |?MI s.S§_" 






~~SSg SSgSS 



2sss; sssss 



! ;?.iiS s5?2s 



3 ffT!f ff^^? 



1 ssisS ^ssis 



i um mm 



8 SSSaS ;" 






S astss iiais 



?. Sssss l?s§i 



i 5sEs§ 



lull nil' 

lilll lliii 



ssil ls§§ 



Sigg §!ass 

llili fi|| 

iilll lliii 



§i§ 

ssil Isii 
: ips iSaSf 

- Illfl 11"* 

fSSlg 88888 



Business Returns/ 1974 • Partnerships 



It 



8 8»i?§s§a 



2 2s°siSjS 



8 SSSSSKSaCt 



J »s^|sg:t^ 



I mm 



mm- 



8 ££^£RSS?g 



I S^3i^% 



? I 21 ? 



a 5 s 3 












§ 5§§?? ills? 



7- T ''TT TT7TT 



2 imt §S5S§ 












3 :S8S |SS 2 



S 5S8g S|J g 



5 tTt"'t f7'ftf 









I muu i§5 






S Sllss 15 § 



5 •"ssas ssCsC 



s J|?S£ If f 



6 S°"S"s"t" 






si Sff£S3 S-: 



1 Sisss ? 



5 tt77i ■c^^^^^ 



S" ~"'""'-"5S KSaS""' 






? ssHs ssl'^ 



5 §§JJS J§Si8 

R 7Tt" 7^f=f^ 



5 "SSSS ss?ss 






g 5?P5 |3g=s 



i s?.i|| mm 



a §«5S5 s;£5s 



s 5ss£s §§|s; 



5 s5i§s 5?s?s 



ii|||ffll5 



Ifii iiii. 
_ iiiil mil 

lilll i§§§ 



§i§| iii 



nil II 



;ii§| III 



ill 



ill §is!S« 

^ll 11118 



88ii§ 



Business Returns/1974 • Partnerships 



a s.|°L ??__ 



s. P.P.. si 









5 "«":'- -"•; 






8 iiii3g S? 



5 fttt 17777 



siSs? ;£S«5 






2 |S||S SKSSS 



8 %mm s.„ 

5 7"-«!R 2Vt 



I §?SS? 3 






6 fSiiS S 



i. 'i. 



5 ii II 

3" ^'■iL.-^L. 



3 ?l. 



K ||3g 



siiS 



S issl. 



a p.|s I, 



5 EsllS S I 

8" l-«a; tCCC 



s sssss 



I i§i«i g I 



3 p.Pi s 






mm s.i? s 






8 ?§s.l.5 i?*" " 












S SS8S18 SSSSS 



S 7"~"" "'C£ 



« m-J n..j.. 



3 '^-ss S'"£Cs- 



s ?mi r. 



2 P^S §1 

3 CC^sa 2 



g Ssg III I 



s ^«g =1 

8 CC-SS 5 



I rrW ^"r' 






I HBi._ s. 



S ^ll?S I 



S HK% s 



: lllll fill. 

I s|||8 gsiii 

«ll|l iliii 



8 sip 

. i||il lilts 

' iiiii iiii 



SSil IP 



I i!!l: 



^ iilli Iliii 



88i§ i|§i 

ioooS 88888 



Ut it 



iii 



Business Returns/1974 • Partnerships 



» 

I! 

3 o 

go g 

° i 

« £ 

55 ^ 
I 



I f t~«i SSI' 



5 £|3S| stssa 






i iSsl.5 S|«s" 



8 ^tt-' n^P 









E s?£fs §5"ss 



i siisS s. 






5 siSags 3ss5a 



8. gs?i5 §s|.S? 









I IciSS spiS 



e P3§.S rSssS 






; SsfsJ. ss?8a 



i s s s s;§s§ 
5 £ s S ggsas 



S CCC38 S«SS£ 



J? ?||5S 



i Is i£?§S 



a SS =S2!5S 






5 SSSII |§§SS. 






I |i|||. |xE^" 






ss l?3li 



5 '" ^ F, SSK"? 



i S i s ?ss"= 



:S ilili 



£ -CC^i 5i"ssi 



II s|=- 






i ?i?S5 SH 



5 imi si 



g 5g.PI ss 



3 §.J,|„ s 



1 ?JI. § 



1 § Ji_ ?_ 



oogi Soli 



'5 = 5 = 



hm; 



liiiii. 

I SoooS 8sl§i 



f§So8 SSIII 



oS§§ 

o=8§ §|§§ 

liiil fills 

2"=o o = S88 
ioooi 88888 
i§ii| ||§8§ 



88|-8 8?aiS". 

llffl lP = 
lilil iiiii 



it! 
Ml 
III 
III 
III 

Sl-o 

III 

111 
111 
Hi 

isl 



|2S 

II! 

° «■« 
Hi 
|if 
ill 
ill 
ill 

lis 

Hi 

m 
ill 



Table 2.7— Receipts, Payments ( 



Business Return5/1974 • Partnerships 
Partners, and 



Profit, by Number of Partners and Selected Industries 

^s— money amounis are in thousands of dollars] 



Agriculture, forestry, and fishtnfl 




66.155 
461,656 



36.260 
17,367 

62,550 



2,750.402 

1,254,906 
24,755 



1,526,045 
22,814,563 

'500>36 



61,172 
1 7,263 

236.412 

211,225 

25,157 
3,735 

2,615 
16,053 



Table 2.7— Receipts, Payments 



Business Returns/1974 • Partnerships 
) Partners, and Net Profit, by Number of Partners and Selected Industries 

•npies-money amounis a^e m thousanfls ol dollars] 



Partnerships with : 



Agriculture, forestry, and I 






General contractors 



langmg, i 
ork, life i 



Transportation 



Other tood ; 
Gasoline ser 



DnrlkPng 






' cleaning, and garmeni ; 



General automobile repair 



I bookkeeping servic 



Other services 



I.1S7.366 


375.700 


5,172,473 
2,946,946 


ill 


4.459.994 


262,747 


^^ 


??ll 



23974i 


?ri? 


tlatr? 


Ititl 


977:536 


22l:i32 


ifi 


272,174 
160742 



Business Returns/1974 • Partnerships 
Table 2.7 — Receipts, Payments to Partners, and Net Profit, by Number of Partners and Selected Industries 






Banking, and credtl agencies 




e5?:l" 


i7'u7 


303,763 


39.634 


?|;| 


29,999 


6.521.445 


393,739 


r.niii 


96,452 



1,426.869 

20|358 



Footnotes at end ol ta 



Business Returns/1974 • Partnerships 
Table 2.7— Receipts, Payments to Partners, and Net Profit, by Number of Partners and Selected Industries 

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



Oiner manutactunng n 



335.603 


16,155 


U5.275 


21.056 


'Pj5^ 


\li^ 


^!oj, 


!■> 


2.480.424 


152.913 


1.154,968 
1.325.466 

60!721 


i":lic 


ii 


!i 



49.670 


4,422 


.301.096 
239:745 


£ 


,177.297 


463.966 


219,411 


"■;!St 



Business Returns/1974 • Partnerships 
-Receipts, Payments to Partners, and Net Profit, by Number of Partners and Selected Industries 





33.B29.630 
1.346,545 



151.057 
1.129.7?9 
952.329 



1.713.285 
143!250 
259.342 



3.225,305 

173.961 
102.315 



383,3t0 

12.263 



Business Returns/1974 • Partnerships 
Table 2.8— Income Statement by Industrial Division and Size of Total Assets 



[All l.gu.es are e 


slimates Dasea 


on samples 


-money amounts are in 


housands of 


dollars] 
















All active 








Partners 


hips with b 


lance sheets 


by si>e ol 


otal assets 












zero 


SI 


S10.000 


$25,000 


$50,000 


$100,000 


$250,000 


$500,000 


$1,000,000 


$5,000,000 








under 


















ships 




assets 


$10,000 


$25,000 


$50,000 


$roo.ooo 


$2's'o,000 


$500,000 


$1,000,000 


$5,000,000 


or more 




«) 


(2) 


(31 


(41 


151 


(61 


(71 


(81 


(9) 


itoi 


(11) 


(12) 


All Industrial Divisions 


























Number ol pannecsnips 


1,062,266 


750.534 


62,049 


144749 


103616 


98 624 


103584 


111.299 


54 181 


33.58? 


33579 


5.266 


Number ol pa^r^ers 


4,620 489 


3.577.797 


183,761 


428,627 


331.193 


336,535 


377,692 


519054 


364.347 


275843 


473.643 


287.102 


Tolal asMIs 


283 426 107 






603 941 


1 740 428 


3 621230 


7 383 800 


17 560 463 




23,382,164 

11,255,476 


67,187,752 
22,605,702 

21.552.564 


142,948,537 
19,293,279 

17.823.588 


^^,,^^^^^,, 


139417 727 


112.624.196 


5.904,340 


5 344 459 


6536 091 


7553 964 


10,390,194 
10,187,868 


15,994.413 


12,243.893 


Buaness receipts 


133 922 697 


5,269,945 


6.446.861 


7,425,178 


Income Ifom omer pannersmps 


254'l44 


213 590 




13,479 


2.120 


16,203 


9,919 




25:925 




36.859 








23.761 




115 


202 


600 


897 






890 






Inleresi 


2,279;i64 




26,869 




14.810 




56,374 


127:611 


147,015 




396.682 


889.881 


Heols 


653.219 


554,254 


12,294 


6 106 


11,544 


25 571 


30 276 


64 839 


69 881 


67 152 


165 601 


100 790 


Ho,a«.e5 


197,957 






8474 


4.736 


7^340 


10'924 


20:150 


2i:460 


18:769 


44:258 


17393 


Farm nel proM 




4.011 






























11,604 












33,623 






Other receipts 


1,700 896 


1.343.676 


33,887 


25,530 


28.293 


48.152 


60.762 


158.875 


129:152 


141,052 


344:414 


353:539 


Total deductions 


130.552.8S4 


111.621.331 


5,574,879 


4.124,898 


5,287,474 


6,218,052 


8.916.492 


14.327.613 


11.455.177 


10,851,484 


24,163.355 


20,701,907 


Cost ol sales ant) operations 


62,577,185 


51,194.652 


2,840,432 


1 ,866,469 


2 690,511 


3307,286 


5.007.562 


7,937,467 


6,255.593 


5,222.386 


9 521 069 


6 545 877 


Salaries and «ages 




10,224,073 


319,107 


486,094 


635.866 


756,922 


950.391 


1,449,958 




628.065 






Paymenls to partners 


2:606!514 


2,208,084 


81,109 


275.643 


250.075 


235,578 


283.949 


300.205 










Rem 


3,440272 


2,918,950 


88,516 




247.079 


254,953 


302.730 




274:105 




463.308 






11,152,210 


10,621,742 


246.830 






104.060 




638,253 




1,148.046 






Ta«es 


5.273,167 






10l!977 


155!246 




289307 


526.199 


475:eoi 




1.266.420 


988:330 


Bad debts 


264.097 


225.046 


15,570 


4.780 


3.907 


9.981 


22 833 


30,894 


20,575 


27.042 


45117 


44 347 


Repairs 




1.546.546 




















237:398 








152,928 




147.086 






666:999 




839:239 


2.507:740 


2.053.871 














1^449 








3.452 


23,853 


48.204 


Depletion 








4^902 




1 1 .683 


12:201 


2?: 105 


29:992 


46.136 


109,054 


227.170 


Pension, piolit-sharing annuity bond purchase plans 


i62:ei2 


142;023 


2:456 


3632 


4.361 


6,137 


8.445 


13,132 




13,198 


27,224 




Employee benelit programs 


218.538 


205.837 


5,432 


5.912 


8,468 


11,158 


14 429 


27,312 


21 452 


21.750 


41 714 


48 2.0 




951.745 


681.120 


18,580 


59.815 




19,346 


39.149 


42.964 


47,790 




196:775 


127:155 




























Net loss, noncapital assets 


74^353 


59548 


13,832 


8.374 


4,968 


359 


2.910 


6.029 


3,715 


4,856 


8,403 


6,102 


Other deduclions 


20 987.189 


18.602.132 


1,601,067 


926.394 


972,444 


1 019,970 


1.241.095 


2.036.810 


1,494,150 


1,527,412 


3,775,165 


4,007 625 


Net profit (less loss! 


S.864.873 


5.500.480 


329,461 


1.219,561 


1,248,617 


1,335,912 


1,473.702 


1,666,800 


788.716 


403.992 


-1,557.653 


-1.408.628 






17 234.229 










1850 165 






1 516 461 


2,246,424 




Ne, loss 


12 729 989 




430 712 


291936 


247951 


'217152 


376.463 


760:276 


■878685 


1114 469 


3806077 


3 590 028 


Agriculture. Forestry, and Fishing 


























Number ot partnerships 


122 625 


50 828 


4 280 


7 658 


•,••,2 


6 823 


9 024 


B605 


a2S6 


1 1135 


1 117 


.78 


Number 01 oanr.ers 


354.692 


177610 


13 724 


20 932 


;■• 349 


i.!353 


J4 292 


29 278 


16631 


18 387 


1 1 089 


3 675 


Total assets 


70,765 018 


70 765 018 


_ 


32.218 


113 724 


259 392 


640,512 


1 358,219 


1 472.680 


1 346 034 


2,379.271 


63.162.968 


Total receipts 


13.198.172 


7,658.271 


489 895 


J2e.752 


273.451 


430,983 


859,928 


1379 655 


1.163,703 


1,124,918 


1.406.607 




Business receipts 






47466. 










.319 611 


1 098 909 






275191 






























7^14'79 


»IT, 


I'l 


n " 


'■',,, 


'■'636 


';'i96 


4.735 


6.7o'7 


118 


13 59^ 


7.0« 


Rents 


99.316 


60 284 


n 


n 


I-) 


2 222 


5 230 


10 488 


7 870 


9115 


16 941 


5 597 


Royalties 
























































56,236 














8620 








Other receipts 


381.294 


214,426 


5818 


791 


1823 


10 220 


30 155 


34 043 




39 067 


48 053 


6812 




12.013.980 


7.505,918 


396.881 


239.794 


253,921 


397.141 


760,124 


1.334,482 


1.171,908 


1.087,982 


1,500.190 


363,495 


Cost ot sales and operations 


7 872 102 


4 930 593 


310612 


142014 


168 357 


238 267 


470 749 


829 141 


772 7B9 


761 838 


1 012 550 


224 276 




226 568 


I7l!o4C 


5279 


9455 


3 944 


13948 


25 04c 


385.2 


30.434 


17453 


iDbie 


7 449 


















23 046 










Rent 










































50,0.8 








30.390 


Bad debts 


3.353 


'"I 


4 130 


2 856 


4 631 


9 054 


15 775 


25,665 


26 208 


"I 


28.232 


270 


Repairs 


452.734 


233!535 


5,210 












38.385 






7 548 


Depreciation 


875.864 


450,906 
1 686 


9398 


n^" 


12852 


28478 


51M5 


89409 
2.6 


78683 


63267 


83:942 
452 


26.355 


Dep°Li"n'°" 


























Pension profit-shanng annuity bond purchase plans 


13193 


2,025 


- 




I'l 




i-| 


2.7 


368 


347 


56. 


93 


Employee bencM programs 


3.860 


3079 




,., 






170 


246 


702 


420 


620 


317 




29.154 
























n'mom' mncapital assets 


1027 


'6673 


n ^ 


!•' 


I-l 


,., " 


ri " 


''.'353 


60" 


,., ~ 


2.5 ."5 


53~3 


Other deductions 


1.074 202 


762 716 


32 255 


38 453 


28 668 


51 884 


69 742 


161 462 


106414 


91 359 


140 053 


42416 


Net prolil (less loss) 


1.184.192 


152,353 


93 014 


-11.042 


19,530 


33.842 


99.804 


45.173 


-8.205 


36,936 


-93,583 


-63 116 


Net prol.t 




1007 285 


l?l'l52 


















11 '368 


Net loss 


1 1174 775 






42514 


10 351 


in 536 


150 999 


1-1.1391 


144 15H 


101 667 


207 690 





Business Returns/1974 • Partnerships 



Table 2.8— Income Statement by Industrial Division and Size of Total Assets 

(All figures are estimates based on samples— money amounts are m thousands ot dollarsj 





All active 








Partnerships with b 


stance sheet. 




Olal assets 








Iridusti-ial division. Item 




zero 


J1 


$10,000 


$25,000 


$50,000 


$100,000 


S250.000 


$500,000 


$1,000,000 


$5,000,000 




ships 






under 


















assets 


$10,000 


$25,000 


$50,000 


$100,000 


$250,000 


$500,000 


$1,000,000 


$5,000,000 


or more 




(t| 


(21 


(3) 


(41 


(5) 


(61 


(71 


(6) 


(9) 


(101 


(11) 


(121 


Mining 




























,4 053 


10.973 


575 


3.520 


1 537 


753 


1 150 


1 536 


749 


526 


513 


114 


















39102 




13 458 






Total „.els 


4 757 371 


4 757 371 




11065 


25 699 


27.258 


62 606 




256,067 


362,446 


1 026 046 


2 723 056 


Total receipts 


3,765.31 1 


3.546,232 


47.080 


42.336 


72.940 


61.738 


85 402 


266 223 






888309 


1444 089 




3,592.489 


3.381.582 










78 110 


249 845 


266 105 


340 561 


845 064 


iiiir 


Income Irom other cartnerships 


20,941 


18.273 


- 


- 


- 


CI 


- 


CI 


CI 


Ci 


489 


2:057 


Nonqualily.ng dividends 










































628 










Rents 


16,707 


16.634 




CI 


I'.l 


- 


CI 




CI 


1 133 


3.836 


7.299 


Rovatties 


46,300 


48.269 


I-I 


I-I 


I-I 


I-I 


CI 


C) 


4 383 


C) 


14.073 


3682 




























Net gam, noncapital assets 


24.9t2 
















1 486 




2.822 


1.348 


Other receipts 


4t.291 


36.839 




C) 




CI 


915 


2975 


2.069 


3:028 


15.280 




Total 


3 807 976 


3 532 660 


119771 


89 640 


44 870 


53 405 


111740 


335 316 




374,223 


«2«,603 
292,735 


391.314 


Cosi 01 sales and operations 


1018867 


972.219 


(•) 


(•) 


CI 


,., 


22.116 


62.598 


83 834 


Salanes and wages 


127:156 


96.394 










1.328 










22.468 


Payments to partners 


27,296 


















2:326 


6520 


1.634 


Rent 


















6:687 


3313 


18.564 


14.397 






















5945 


12.304 


47.251 
















2.876 












Bad debts 


ltl5 


1034 


(•) 






CI 




CI 




CI 


418 


64 


Repairs ' '."'."['.'[[''''."."".''.'.' 


6o!609 


52:i63 














4.046 


4.489 




23.954 


Depreciation 


203,764 


185.094 


3.915 


1.22^ 


I?;"" 


''' - 


4.88^ 


.6250 




18.977 


45:829 


1:277 


Depletion 


444725 


425639 


4.203 


3.626 


10.439 


CI 


9.208 


24.499 


27 330 


44481 


99.737 


191.581 


Pension protit-sharing, annuity, bond purchase plans 


3,35t 


3.356 


- 


- 


CI 


- 




CI 


- 


CI 


1.016 




Employee benetit programs 


5,56t 


5425 


I-I 


_ 


_ 


_ 


I-I 


CI 


CI 


717 


1.667 


2.609 






73.953 
















































Net loss noncapital assets 


252 


235 


CI 


_ 


- 


- 


- 


- 


(•) 


CI 


|-| 


60 




1,585,876 


1.471.219 


89.586 


56.400 


21.011 


27.232 


62.594 


185.239 


102 586 


159.306 


363.214 


404.051 


Net protit (less lossi 




13 572 


-72 691 


-47.302 


28.070 


8 333 


-26.338 


-69.093 


14 191 


-19.043 


-38.294 


235 739 


Net prol.t 




1.012:012 


8:117 


11.508 


35.592 


20:918 


22.438 


63.835 










Nel loss 


.,102,401 






58.810 










51.100 


120.626 


240.535 


244.750 


Construction 


























Number ol partnerships 


63 096 


40.276 


5.828 


14 634 


6.005 


3 676 


3 967 


3 021 


1 401 


703 


893 


148 


Number ol partners 


140,178 






30:930 




8:005 


9:036 


6:907 


3:764 


2139 


3 635 


721 


Total assets 


5517914 


5517914 




57,727 
666,415 


577,424 


560,540 




466 937 


492 726 


490 406 


1 851 956 


1.662.351 
1.106,672 


^^,,, ,^^,^^,^ 


11635 703 


10 009 002 


886,490 

880.942 


812,304 




1.024,822 


726,404 


2.462.687 


Business receipts 


11436 167 


9.826.210 


'■'"'[" 


Income trom other partnerships 


'mo 






C) ~ 


'■' - 


I 


I'l 


I-I 


I-) " 


- 


^'1:m6 

CI 


'■°^ 


Interest 


30 631 


28.517 


1.178 


577 


196 


256 


599 


2.13! 


2.387 


2.814 




5.206 


Rents 


78 950 


68 261 


1.422 


C) 


759 


842 


2.941 


4 643 


8 097 


9.815 


23.352 


16.351 




































- 


















Net gam, noncapital assets 


15,419 


14.513 


1.263 


'•'255 


CI 


CI 


(•) 


2.042 


1.765 


2.029 


3.837 


2.386 


Other receipts 


68,802 


65.782 


1.685 




981 


554 


1.564 


3.933 


3 754 


4.768 


33.281 


15.007 


Total deductions 


10 779 556 


9.419.255 


693.145 


547,311 
342.938 


359.693 


505,175 

378.285 


507.482 


1.088,112 

830.479 


959 367 


698,904 

565.692 


2,417,361 

2.060.599 


1,145,805 

958.072 




8 316 673 


604330 








22.464 


42.762 


31.049 


31.053 


57.212 


56451 






36.266 


20.296 




235:236 




10.582 


53.807 


23.372 






17.046 




3:252 


10.353 




Rent 


73,486 


58:619 


3.085 


5.859 


















Interest 


236,412 








3:407 


4:769 


7:459 


13306 


18:937 


22267 


73:308 


63:346 


Ta«es 


173,250 


144.018 


7.965 


11.061 


11.467 


10.449 


14.510 


21.660 


13.638 


10.206 


32.373 


10.689 


Bad debts 


13,281 


1 1 .844 


n 


CI 


527 


844 


1.152 


2 005 


819 


2.212 


2.353 


1694 


Repairs 












3.126 


7.241 


10:25c 


10.522 


4.754 




4:320 


Depreciation 






12:011 


12:110 


12:802 




20.483 






14.930 


30:i48 


25.600 






632 
























1.169 


979 






















Pension, prolit-shanng, annuity, bond purchase plans 


11.949 


11.554 


CI 


CI 


CI 





1.452 


2.098 


1.505 


1.168 


2.139 


2.106 




26.718 


23.688 


440 


1 462 


1 076 


1 785 


2.938 


4 069 


3 925 


2417 


4 530 


1.046 


Net loss trom other partnerships 
























2.328 


Net loss, noncapital assets 


,,- 


1682 


CI ~ 


CI ' 


CI ~ 


C) ~ 


CI ~ 


CI " 


(-1 ~ 


3 


CI ~ 


459 


Olhei deductions 


893.643 


672.615 


53.066 


69,939 


46.702 


42.069 


75.517 


94.896 


50653 


48320 


145 236 




Nel prolll (less loss) 


856.145 


589.747 


70,512 


119,104 


73,501 


55,365 


74,985 


96,732 


65 455 


27,500 


45 526 


-38 933 


Nel prolit 


1.234. 406 


940.004 




135.687 


84.851 




82.782 




87:338 




,58:, 83 


61.365 


Net loss 


378261 


350.257 


38:i65 


16.583 


11.350 


5:859 




"'"' 


2i:883 


24092 


112:657 





Business Returns/1974 • Partnerships 
Table 2.8— Income Statement by Industrial Division and Size of Total Assets 





II figures are 


5timales based 


or samples 


-mone, am 


unls are in 


housands 


dollars] 














pannet- 

snips 








Partnersttlps «lth b 


alanCB sheet 


b, ,l« 01 


olal assets 








.,...„,„.. 


Total 


Zero 


."iio 


SJS^OO 


sso'o'oo 


"na°e°r° 


$100,000 
S250.000 


SSM.OOO 


5500.000 


S5"oOMOO 


'IZoT 




(t) 


12) 


13) 


(4) 


15) 


16) 


17) 


18) 




110) 


111) 


112) 


Manufacturing 


























Number 01 partmrsn^ps 
Number 01 partners 


Bo^e 


I'Zl 


5 137 


,6 647 


3 274 


8 286 


63!^ 


:zi 


4985 


429 


3^^^ 


,708 




4.229.132 


4,229.132 




28.769 




-- 


422.763 

420,360 

,95 


294.016 


279.932 
636.157 

627 897 


294.781 












1.465.965 


, 8804,2 


Business recerpls 


'"ii 


6 827S96 


273 64, 


,S7 33_2 


,9BS,_2 


Renis 

Omer cecerpls 


;?,'" 


18 140 

63 562 


,1" 


"': 


''': 




^^L 


,02! 


3 043 


5 ,50 


5 857 


3 703 


Salanes anaVages"""" '""' 
Payments lo partners 
Rent 

Ta.es 


^11 


4 613 948 
,26 174 


'me3 


72 064 

,2,, 
2770 


981 


9669 
9282 
2,169 


355,577 

231693 
30495 
17,052 
6222 
3233 


696.879 

56 344 


9473 


l| 


1.357.939 

13733 
24,355 


1.915.349 

3^002 
32.595 
52459 


Baa aebls 

Pension, prolil-snaring annuity bona purchase plans 


36 116 


12 739 
60,779 
211583 


552 


r 


'i'™2 


2794 


,oE 


,:S 


5548 
,3,76 


B 


i 


3! 


SHlilns'" """ 


'721 


685,275 


1022 


'': 


'': 


,089 


2 


2 


70 225 


2 


11 


5011 




"'■"l 


488.146 


9 238 


Si 


38'297 


29319 


67665 


87'098 


51.950 


se''" 


nw" 


£S 




Transportation, Communication, Electric, 


























Gas, and Sanitary Services 


























Number 01 partnersnips 


1.33, 


,033 


,248 


,926 


,966 


,374 


e,s 


955 


387 


,29 


,76 


56 


Total asset. 


2.992.87* 


2.992.874 




9.980 


34.335 


47.528 


58.690 


147.185 


144.654 


95.053 


354.866 


2.100.583 


Total receipts 


2,t5t.795 


1.811.519 




98.742 


136.948 


107.370 


,46.444 


238.137 


198.415 


110.519 


397.475 


280.971 


Business receipts 
Nonqualilying divipenps 


2 099«3 


6 946 




98 674 


,36 44^ 


,06 54, 


,44 620 


234 686 


,9,850 


,06 732 


™" "° 


267 25^ 


Rents 
Royalties 

Net gam, noncapital assets 


'■3,1 


4 207 


,,= 


": 


''': 






'90I 


73I 


';'.,; 




,.] 


Totaldeducllons 


2.t4..459 


1.846.104 


95.614 


86.953 


127.5,2 


103.392 


125.866 


210.196 


192.157 


92.727 


369,240 


444.447 


Salaries ana wages 
Payments lo partners 

Taxes 


11 


83 938 


2 632 

,587 


37 468 

9 428 
5 846 

379 
,795 


:i 


34 846 
,0 364 
4 700 


46 863 
,6 209 
6 68, 


li 


69 859 


h 


'iS 


£ 


Depletion 

Pension, prolit-sharing annuity bono purchase plans 


69,0, 
270 359 


10 682 
47013 


'h 


'h 


'h 


h 


,'0^'^^^ 


,ii? 


,ii 


'h 


7 424 
29 282 

, 098 


,44 680 


Net"'l°o'sri,ort:e?prrt:e,snips 


rr 


r^ 


"1 










r''" 


'" 


r, 


2371 


,4,6 


aneraeouS"" '""" 


499'.97 


422951 


,6,2! 


,9 661 


27 291 


32 8,1 


23'575 


4,486 


39771 


,'r,',00 




,52 261 


Net profit (less lossi 


7.336 

254 9« 

247610 


-36,585 

203 260 
239 845 


57" 


!3'89! 


9.436 


,"'' 


2?"' 


"%6 


,'™ 


"III 


5«'743 


"'"■"' 



Business Returns/1974 • Partnerships 
Table 2.8 — Income Statement by Industrial Division and Size of Total Assets 





partner- 








Partners 


nip. with b 


lance sheels 


by size ol 


otal assets 








Industrial dlvlslor.. Hem 




Zero 


St 


$10,000 


$25,000 


$50,000 


$100,000 


$250,000 


$500,000 


$1,000,000 






Total 














under 








ship. 




assets 


> 10.000 


$25,000 


$50,000 


$100,000 


$250,000 


$500,000 


$1,000,000 


$5,000,000 


or more 




(1) 


(2) 


131 


|4| 


(6) 


161 


(7) 


181 


(9) 


(101 


(111 


1121 


Wholesale and Retail Trade 


























Number ol parrne.ships 


195503 


135,179 


17,280 


30,446 


24 528 


20,724 


19568 


15 457 


4 498 


1833 


769 


76 


Number or partners 


451 199 


321 on 


38,623 


67,929 


54 328 


46 921 


44 968 


39 542 


12812 


6.257 


8 903 


708 


Total assets 


10.865.120 


10.865.120 


_ 


132.971 


409.575 


766.623 


1.383.329 


2.349 194 


1 531 170 




1.364.478 


1 656 137 


Total receipts 




35.710.501 


1 766 460 


1342 874 


2 331432 


3 057 990 


4.604.544 


6883614 


4.708.490 






3067836 


Business receipts 


43577,910 


35 285 521 


1 745.349 


1 329 569 


2316377 


3 025 461 




6 806 386 




3 446 665 


4 375 179 


3 028 716 


Non™al'fy°"9 °d'»d'ends""^""" 


5,655 


1510 


n " 


1-1 


|.| ~ 


CI ~ 


'''217 


'''354 


lo 


''' 75 


3 576 
521 


1M 


Inleresl 


66,843 


59,741 


1,473 


1 325 


542 


1 365 


3 636 


1 1 ,802 


9 447 


11.353 


9302 


9.476 


Hems 


114 741 


98 380 


2 691 


1 622 


1 898 


13,002 


5 466 


17 821 


20 851 


11 968 


19725 


3 336 




2'925 


2^665 


n 


- 


_ 


- 


CI 




CI 


385 
































Nel gam, noncapital assets 


21,697 


19290 


7930 


2,581 


829 


427 


939 


2.257 


1 550 


624 


2 001 


152 


Other receipts 


257,499 


237 710 


10,877 


7 731 


11 774 


17 676 


20 174 


43 380 


37 643 


26 839 


35,574 


26.040 




41224 342 


33 456 423 


1650 011 


1 213 334 


146 604 


2 810 252 


4 233 623 






3 313 625 




2.935,606 


Cost ol sales and operations 


33.056818 


26.902,252 


1,293.312 


906 047 


1617 361 


2 100 564 


3.248.479 


5,083,900 


3.616.992 


2.762.753 


3631269 


Salanes and wages 




2,134.077 


107.720 


69;224 




■l95!861 


313.762 


478,458 


304.403 








Payments to partners 


611,564 


466,789 


27.683 


28,581 


60!565 




66.369 


101,068 




26!352 


23 J 40 


6825 








33,843 


46,893 






84,154 


88,637 




































Ta«cs 


694216 


516610 


32 145 


25,668 


40 055 


59.050 


76.623 


109,331 


66 331 


39,414 


41 673 


25J20 


Bad debts 


82 176 


69,432 


3 405 


869 


1 598 


5.192 


8.027 


15,534 


13 113 


,0 54, 


7 119 


4 034 


Repairs 








5894 


gien 




22.114 


29434 










Depreciation 


426 138 


332^259 


15821 


9951 


26,326 








40616 




















201 


920 


1315 




256 


366 






























Pension, prolil-sharing, annuilv, bond purchase plans 


17,552 


16,741 


228 


l"l 


CI 


267 


876 


2085 


1 900 


,759 


3168 


6,286 


Employee benelil programs 


34.244 
3,646 


'"11 


119_7 


181 


n"° 


i-r' 


2 866 


5 952 


:-r 


,V" 


«- 


3,387 


Farm°nel tes " 




'6528 


64^0 


,., - 


ri ~ 


CI ~ 


69"^ 


404 


m 


''' 47 


~ 


36 


Other deductions 


2,57V273 


2.030!282 


117 490 


116 736 


179 977 


220,136 


307 251 




243,265 


,69 099 


200,209 


76,918 








116 449 








370 921 










132 030 


Nerprolil " " ' ' ' 


3' 136893 


2'489!o56 


146 512 


160'392 


212'598 


275:"8 


393!528 


482! 157 


294!6e5 


20,!780 


181506 


140:880 




301 201 


234,976 


28.063 


30 852 


27 770 


27,280 


22.607 


33,990 


18.531 


,6.896 


20:139 




Wholesale trade 


























Number ol partnerships 


28 103 


21547 


2360 


4 584 


2 723 


2357 


3 333 


3,295 


1 600 


638 


402 


55 


Number ol partners 


72,561 


57612 








5902 






4435 


2.665 


5,637 


623 


Total assets 


3.566.721 


3.566.721 


- 


16.884 


45.682 


85.344 


240.764 


531J21 


550.579 


568.370 


728,724 


776,653 


Total receipts 




14 446 322 


9J4 




321 271 


466 740 


1057 327 


2 183 557 


2 139 637 


1,905.740 


2 990 912 


2 579 322 


Business receipis 


15 965 092 


14 266 845 


545700 


246000 


313.229 


46o'o36 


1049 104 


2,6,26, 


2 1,0 302 




2 955 43S 


2'542.764 


Interest 


6ie 


608 


63"^ 


r, ~ 


.3I 


13^3 


'''eoo 


';',75 


'i'l99 


6 232 


438 

4 383 


8,929 


Hems 


29 296 


26 036 


149 


n 


!•) 


C) 


826 


2355 


7652 


,866 


9457 


2,404 




























NeTgaln' no°ncapilal assets 


'^'5,3 


4429 


D ~ 


,., " 


CI ~ 


CI ~ 


'''440 


3ol 


'''999 


'''428 


'''520 


13I 


Other receipts 


124 602 


116 833 


4 128 


1 247 


7 640 


6025 


5967 


159,6 


16422 


15,778 


16.716 


24,972 


Total deductions 


15.219.264 


13.604.911 


50S.687 


209.209 


288.830 


425.697 


974.038 


2.047.431 


2,007.346 


1.795.875 


2,682.285 


2,468,513 


Cost ol sales and operalions 


13303042 


11,933,267 


438.276 


166,670 


226.251 


350,118 


819.997 


1 764,270 


1 748,977 


1 569 290 


2,577,659 


2.269.759 














18,873 


35.641 






































Rem 








5^403 


5265 


















72 432 




1469 


737 


792 






8 702 










Taxes 


146950 


129,669 


7.863 


2157 




4022 


10.009 


21,096 


22220 


17.130 


21^472 


2o!267 


Bad debts 


27 094 


25 067 


1,218 


. 


. 


303 


2 535 


4 499 


3 ,j^ 


5 067 


4,599 


3.368 


Repairs 


5873: 


49991 




350 


1 166 


1 13C 


4295 




5 556 


5973 




11.149 


Depreciation 


'""92 


"'662 


2,33J 


c'l™ 


("" 


^3289 


6054 


16130 


,4 406 


C,'" 


.6005 


14.266 
405 


Depletion' 




























11,134 


10 734 


86 


- 


- 


CI 


162 


676 


1 126 


,006 


2 107 


5.443 


Employee benelil programs 


11631 


11462 


228 


ri 


CI 


201 


438 


1546 


1 510 


2,23 


2,972 


2362 


Nel loss Itom other partnerships 


1343 






- 


_ 


CI 


CI 




CI 




82 


831 


Nenoss' lo" apilal assets 


'''714 


713 


n ' 


n ~ 


CI ~ 


~_ 


CI ~ 


CI ' 


CI ~ 


CI ~ 


CI ~ 


35 


Other deductions 


691,292 


578,405 


25,913 


23 935 


26632 


27,530 


64 759 


96,361 


91.899 


76,, 74 


99474 


55.729 


Nel prom lless lossi 


956.247 


841.411 


45.297 


41.623 


32.441 


41.043 


83.289 


136.126 


132.291 


109.665 


106.627 


1 10,609 


Nel prolit 


I025'274 


897'425 


49 231 


46!385 


34!465 


43.363 














Nel loss 








4,762 


2 024 


2 340 


4,829 


9170 


6707 


,0,600 


7568 


4,080 



Business Returns/1974 • Partnerships 
Table 2.8— Income Statement by Industrial Division and Size of Total Assets 





"shipV 










hips with b 


lance sheets 


by size of 


otal assets 








industrial division, ,»m 


Total 


z°. 


s^i 


$10,000 
$25,000 


$25,000 
$50,000 


$t'o'o.ooo 


$100,000 
$25'o.0CIO 


$250,000 
$5'o'o,000 


$500,000 


$1,000,000 
$5,OOo'oOO 


$5,000,000 




ltl 


(21 


(3) 


(41 


(5) 


161 


(7) 


(81 


191 


|10| 


(111 


1121 


Wholesale and Retail Trade— Continued 


























Retail trade 


























Numbar 01 pannerships 




113.473 


14.920 


25.860 


21.734 


18.286 


16233 


12.62 


2,895 


993 


367 


J, 


Number 01 partners 


377,994 


262.655 


33 199 


57.635 


48.159 


40.837 


37,557 


30.160 


8,371 


3.586 


3.266 


85 


Total assets 








116 080 




679 222 




1817 473 










^^,^, ^^^^^^,, 


27 856719 


21240 433 


1217 476 


1088 978 


2 008 460 


2 587 161 


3543 507 


4700 057 


2,560,164 
2.519,063 


1.590,276 

1.563.406 


1,455,840 


z 


Business receipis 


27.56716? 


20.995.076 


!!ri" 


1.076.505 


2 001.448 


2.561.406 


3.520.781 


4.645.125 




2591 


2193 


























902 












349 










Inleresi 


38,644 




837 


1.186 


407 


1.252 


3.036 




6,244 


5.076 


4,919 


547 


Henls 


85 355 


72 253 


2 542 


1 146 


1 740 


12 440 


4 640 


15 466 


12 977 


10 102 


10 268 


932 




U09 


i;056 


(•) 


- 


- 






CI 


C) 


CI 


(;) 


- 


17,248 


i^'eeo 


7.559 


|.| ~ 




374 


499 


','955 


550 


195 


1,381 


l"^ 


Other receipis 


142,890 


120.870 


6.749 


6.484 


4.133 


1 1 .650 


14.186 


27:464 


21,219 


11 061 


16,856 


1.066 


Total deduction, 


25.9e2.620 


19.831.231 


1.144.324 


1.001,088 


1,856,906 


2.381.132 




4.388,016 


2,416,840 


1,516,464 


1,403,100 


467,293 


Cosi 01 sales and operations 


19,737,102 


14 951927 


855.036 


736.383 


1.386.619 


1 748 107 


2.425.094 


3319630 


1.860.169 


1.193.463 


1,053,610 


371 796 


Salanes and wages 


2,023.022 


i:623!52t 


89.757 


65.310 


103.865 


176:836 


278.071 


'367:456 


212.311 




140,132 


44.364 


Payments 10 partners 


471.521 


373.263 


22.169 


23.713 


52.369 


61.991 


75.261 


78,481 




16.706 




361 


Rent 


581.527 


465.876 


29.971 


41.475 


77.652 


77.269 


72.942 


75.692 










Inleresi 




154.674 






5.831 




23.055 














546:998 


366.728 




23>11 




54:693 




88:236 


44:089 


22:255 


20:401 


5:453 


Bad debts 


55.076 


44.359 


2.187 


769 


1.394 


4.887 


5.492 


11 035 


9 935 


5 474 


2 520 


666 




136.259 


101.622 








16.771 






11 498 




5:972 




AmonSon 


''!:ieo 


"3.792 


"'90 


^6921 


22951 


" 1I7 


865 


":"? 


'^326 


^230 


262 


4.83^ 


Depletion 




























6418 


6.007 


142 


CI 


CI 


141 


714 


1 409 


772 


753 


1,081 


843 


Employee bonet.l programs 

Nel loss Irom other partnerships 


22.409 


21,053 


96^ 


,72 


1037 


1521 


2.42_8 


,.oe 


n'' 


^2829 


,?f" 


"22 




























Net loss, noncapilal assels 


5.878 


5.815 


606 


CI 


CI 


CI 


CI 


316 


C) 


CI 


CI 




Olher deduclions 


1 877.770 


1,450.108 


91.577 


92.730 


153.217 


192 127 


242.462 


300 638 


161 276 


91 907 


100.735 


23.189 


Net profit (less lossi 


1.B74.099 


1.409,202 


73.152 


87,890 


151,554 


206.029 


287,439 


312,041 


143,324 


73.612 


52,740 


21,221 


Net prot.l 


2.108.080 


l!58e!t66 


97.281 






230.969 


305:217 


336:861 


155:146 






25.991 


Ne. loss 


233.981 




24.129 


26^090 


25746 


24.940 


17.776 


24.820 


11.824 


6:296 


12.571 




Finance, Insurance, and Real Estate 



























Number ol partnerships 


430.326 


343.632 


17.861 


29 453 


34733 


44.286 


53 691 


68 666 


39.057 


25.492 


27.133 


4.238 


Number ot partners 


2.750.402 


2.248.653 


72.236 


131 319 


150.247 


188.094 


225 578 


350 361 


271.351 


209.168 


385.028 


266 431 


Total assets 


166.910.017 


166.910.017 


- 


142,015 


598,184 


1.622.346 


3,863.024 


10,982.575 


13,429,729 


17.769,718 


54,669,314 


63,833,112 


Total receipts 


29.1t0.335 


26.939.207 


1.642.999 


309,576 


418,820 


576.039 


925 041 


2.049.690 


2,312.119 




7,971,083 


7,850,592 




25.877.162 


24.298.278 


1.575.049 








641292 


1.856.746 


2.108.858 


2.629.462 


7.385.626 


6,704,075 






128.370 














15.002 


19.649 








2l!420 




CI 


CI 


CI 


263 


CI 


586 






2:85c 


10:633 


Inleresi 


1.982.196 


1.622.895 


20.804 


5.473 


11.589 


19.376 


45.602 


96.992 


114.329 


148.929 


331.365 


628,416 


Rents 


172.971 


157.465 


2 690 




3 240 


2 898 


5 609 


15 532 


15 804 


19 960 


46 760 


43 245 










'''744 














23.104 




Farm nel prol.t 




































12.223 






15.527 




16.824 




29,319 


Olher receipts 


618.020 


483 156 


6489 


3:687 




10:592 


14:i69 


33.377 


29:776 


36.637 


139.331 




Total deductions 


32.715.062 


30.904.096 


1.739.072 


295,241 


383,590 


493.924 


889.651 


1.948.882 


2.361.286 


3.161.885 


10,157,602 


9,472.963 


Cost 01 sales and operations 


3 013 793 


2.666.142 


152 393 


60 753 


93 888 


78412 


131 796 


196.986 


262 630 


270.384 


766.764 


652 134 


Salaries and »ages 






43.709 






















411^464 


386.449 


7.966 


1l!283 


9^279 


17:576 


12:853 


26:i2C 


29.666 


24:45s 


88:i8E 


159:057 
























162.518 






























Ta.es 


3.018.312 


2 873.169 


62.478 


14976 


35057 


53.663 


95:086 


239,760 


271,596 


366.638 


972.524 


761 169 


Bad Oebis 


98 458 


77.662 


9671 


CI 


CI 


549 


10 105 


3 064 


2 358 


7,985 


17 697 


24 690 


Repairs 






21.254 


7 256 


10.422 


17 366 


33 202 








258:717 


144:482 


Depreciation 




4706;e02 


82.234 




31243 


55.100 


126.590 


314:323 


394:775 


575:524 


1.903.623 






22781 


21712 


. '^^ 










1.835 




1.581 


6.279 


9:272 


oTplelfon'"" 


20 941 














1556 


i:82f 


1.297 




1,724 


Pension prolil-sharing annuity bond purchase plans 


17 468 


16'273 


f) 


- 


CI 


CI 


CI 


370 






.779 




Employee benefit programs 


23912 


23 218 


828 


CI 




655 


278 


1404 


812 


1231 


4.682 


12547 




793301 


545444 


14 743 


40 774 


21 4.8 


.8 582 


34.654 


35964 


44.004 


74 558 


157 466 


103 261 


Ne'nosf ™n«p.lal assels 


,7o82 


32797 


CI ^ 


C) "^ 


CI ~ 


,., " 


CI " 


1752 


,02^ 


CI 


4.466 


4 17"3 


Olher deductions 


8 363 458 


7 935.860 


1 143.905 


91.744 


105.928 


145 343 


221 660 


463 853 


506 895 


637.659 


2127.955 


2,490 898 


Net prow (less loss) 


-3.604.727 


-3.964.889 


-96.073 


14,335 


35,230 


82.115 


35,390 


100.808 


-49.167 


-278,637 


-2,186,519 


-1,622,371 


Net protil 








94'662 


106 226 






4e5'67< 


423:848 




657.986 


702.633 


Net loss 


7 636.679 


7 355 6.9 


20.836 






67 737 


202278 


384 67. 




705048 


2 844 505 


2.325.004 



Business Returns/1974 • Partnerships 
Table 2.8— Income Statement by Industrial Division and Size of Total Assets 



(All figures are eslimales based 


on samples 


-money am 


unls are in 


housands of 


dollars] 














^:r 








Partner 


hip, »lth b 


lance sheet 


by size ol 


olal assets 










Total 


zero 
assets 


sCoo 


$10,000 


S50,000 


smSoo 


$100,000 
$250,000 


$250,000 
$500,000 


"unde?" 


$1,000,000 
$5,000*000 


$5,000,000 




ID 


(21 


(3) 


(41 


(5) 


16) 


17) 


16) 


(9) 


110) 


(111 


(12) 


Services 


























Number 01 pannets 


Zjll 


484.439 


3"2t 


49,726 


I'i'l 


in:i 


17257 


l6:206 


26:95? 


23:471 


2.434 
35.531 


,3,?:! 




17 359 052 


17 359 052 




186.662 
2,497,492 


2,515,061 


651391 




3.219.563 


1.386.634 
1,917,254 


1,752,477 
1.832,612 




5,477,020 


Tom receipts 


27,770,644 


24,456,72. 


696,816 


2,404,053 


2.533.768 


3,558.149 


Business receipts 

Nonqualltying d.«iOeods 
Inleresl 


27,230.793 
34,443 
2,448 


23.961.781 
34.376 


673.130 


2476,520 


2498,054 


2.385,307 


2.503.315 


3.152.450 


"1: 


'■'":64l 


-.p 


3 190 720 
12 495 


Rents 
Ro,allies 
Farm net prolil 

Ome?^-eceipls"'"' ''" ^ 


52.866 
227.943 


48.487 


13.637 


2.905 


'hi 


8 26~5 


^1,110 


12.105 


9.525 


11,602 


11.428 
52.471 


7,435 


Total deductions 


20 720 235 


2.939.644 
'879:621 


SOB 388 


292,159 
331,991 
160.270 


1 640 264 


281.471 
446.902 
98.506 




2,276,614 

369,651 

92:780 


,,485,174 

94.664 
66:944 


1.446,155 

evoio 

71.974 


3,141,560 

494.809 
916.152 
59.308 
166.858 
270.109 
136.503 


3,215,692 

273.162 

115:029 
132.019 


Payrli'ents'lo wnners 

Inleresl 

Taws 


5;962!929 
993.952 


1 52.866 
106.028 
23.677 
29.305 
24.442 
16.555 


292.835 
436.126 


348,382 


Depreciation 

Amortaation 

Depletion 

Pension, prolil-sharing. annuity, bond purchase plans 


220^453 
1,492.410 


1,394:478 
92.462 


4:643 


p 


3.922 


1.612 
14.393 
53,795 


2.658 
20.555 


6.249 
26.338 


2.206 
124.665 

5.796 


7,281 


2B 


29:423 


Employee benelil programs 


24:214 


16:232 


1.307 


,-,"' 


5.022 


5,619 


6.780 
546 


'2157 


8.230 


2473 


'3538 


'6 062 




9.62B 


6.594 


122,220 


499463 


525'900 


43o'755 


443'o05 


616:762 


374.3" 


362,039 


636.398 


606.678 


Net prollt Hess loasl 


7,050,409 

i;406:965 


6,001,067 

7.326,213 
1.325.146 


iSi 


981.963 

1,026.696 


953.818 


676,580 

915,336 


631,176 

B63.550 


942,769 

1,007,924 


432,060 

571.686 


366,657 


416,569 


66,026 


Nel prow 



Section 3 



Changes in Law, 
Industrial 
Classification, 
and Explanation 
of Terms 



Contents 

Changes in Law, 205 
Industrial Classification, 205 
Explanation of Terms, 205 



Changes in Law 

Changes in the Federal unemployment tax 
rate affected the statistics in this report. As 
amended by Public Law 92-329, enacted on 
June 30, 1972, the rate of Federal unemploy- 
ment tax for calendar year 1 974 was decreased 
from 3 28 percent to 3 2 percent of the first 
S4,200 of wages paid to each employee during 
the calendar year. The Federal unemployment 
tax was imposed solely on the employer; it 
could not be collected or deducted from the 
wages of the employee. In the statistics, it 
would generally be included in the "taxes paid" 
deduction 



Industrial Classification 

In the tables in this report, businesses have 
been classified by the industrial activity from 
which they derived the largest share of their 
receipts. Every business return or schedule in 
the samples was assigned to a single industry 
class, even though receipts may have been 
from several different types of activities. The 
industry classes used were based on the Office 
of Management and Budget's Standard Indus- 
tnal Classification Manual, modified where ne- 
cessary to fit the information available from tax 
returns for identifying industnes. 

Returns and schedules in the statistical 
samples were examined during statistical pro- 
cessing, and each was assigned a code classi- 
fying it by industry in determining the code, the 
description of the business activity given by the 
taxpayer (and, for partnerships, the taxpayer- 
assigned code), the sources of the taxpayer's 
income, the nature of the expenses, and where 
necessary, information from various reference 
books were considered 

The fact that a reporting entity was in all 
cases assigned to a single industry class 
constitutes a limitation of the data. In the case 
of sole proprietorships, a code to identify type of 
industrial activity was assigned to each busi- 
ness and farm schedule attached to an individu- 
al income tax return Since individual taxpayers 
normally filed a separate schedule for each 



separate business activity, and each such 
schedule was assigned to its own industry 
class, the limitation is not serious for sole 
proprietorships. It was more common, but still 
relatively rare, for partnerships to be extensively 
engaged m more than one type of business 
activity; however, it did occur, especially on the 
returns of larger partnerships, so there are 
some data in the partnership industry classes 
that are not really related to that industrial 
activity. 

The Standard Industrial Classification Manual 
(SIC) for establishments. 1972 edition, served 
as the basis for the industry classification 
system in this report. The SIC industry classes 
were sometimes consolidated or modified be- 
cause the information available from tax returns 
for determining industrial activity was limited 
and because not every industry was well repre- 
sented in the statistical samples. Some indus- 
tnes are better represented by the legal forms, 
I.e., sole proprietorships and partnerships, cov- 
ered in this report, for example, the trade and 
service industries. In contrast, the manufactur- 
ing industnes are better represented by the 
corporate form. Most industry classes used in 
this report are equivalent to either the two. 
three, or four-digit industry level in the SIC 
system. However, a few classes represent a 
more detailed classification than the four-digit 
level of the SIC (for example, the SIC class. 
"Hotels, motels, and tourist courts" is divided 
into two classes in this report, "Hotels" and 
"Motels, motor hotels, and tourist courts"). One 
can usually determine equivalent SIC industries 
by companng the SIC titles with the titles of the 
industries shown in the tables in this report. For 
equivalent industry classes, the SIC manual will 
give a detailed description of the content of the 
classes. 

Explanation of Terms 

This section contains brief descriptions of 
most of the terms appearing in the tables in this 
report 

The instructions for the fax forms in section 5 
of this report will provide additional information 
about many items. 

Explanations of terms are designed to aid in 
understanding the statistical content of this 
report and should not be construed as interpre- 
tations of the Internal Revenue Code or related 
regulations, procedures, or policies. Code sec- 
tions cited are those which were in effect during 
period covered by this report. 



Active Businesses 

The statistics in this report are from the 
returns and schedules of "active" businesses 
only An active business was defined as one 
reporting at least one item of income or deducti- 
ons. Partnerships had to file returns even if they 
had no business activity during the year; how- 
ever, returns having no items of income or 
deductions were excluded from the basic tables 
except the sample count tables in section 4. 
Sole proprietorships only filed business or farm 
schedules or Form 4835 if they had business 
activity, so there are no inactive sole propne- 
torships in any table. 

Adjusted Gross Income 

This amount was the result of reducing gross 
income from all sources subject to tax by 
adjustments such as the following: 

(1) Ordinary and necessary expenses of 
operating a trade or business, 

(2) Employee business and moving ex- 
penses. 

(3) Expense deductions attnbutable to 
rents and royalties, 

(4) Expenses of outside salesmen attnbut- 
able to earning a salary, commission, or other 
compensation. 

(5) Depreciation and depletion allowed life 
tenants and income beneficiaries of property 
held in trust. 

(6) Exclusion of allowable sick pay if the 
sick pay was included in gross salary, 

(7) Deductible losses from sales of capital 
assets and other property. 

(8) Deductible half of the excess of net 
long-term capital gam over net short-term capi- 
tal loss. 

(9) Excludable portion of qualified di- 
vidends (up to $100 (or $200) per taxpayer), 

(10) Business net operating loss carryover, 
and 

(11) Contributions to a self-employed retir- 
ement fund ("Keogh Plan"). 

A deficit adjusted gross income occurred 
when the allowable deductions or losses ex- 
ceeded gross income. 

Amortization 

Amortization was a deduction for deferred 
expenses written off during the year. The 
following types of amortization, applicable to 
the statistics in this report, were specifically 

205 



206 



Business Returns/ 1974 • Terms 



mentioned in the Code as allowable deductions: 
bond premiums (section 171) 
child care facilities (section 1 88) 
coal mine safety equipment (section 187) 
leasee's improvements to leased property 
(section 178) 

on-the-job training facilities (section 188) 
pollution control facilities (section 169) 
railroad rolling stock (section 1 84) 
railroad tunnel bores and grading (section 
185) 

research and experimental expenditures 
(section 174(b)) 

trademark and trade name expenditures 
(section 177) 
Of these, amortization of leasehold improve- 
ments was frequently included in depreciation 
and amortization of bond premiums was often 
shown as part of "other deductions." Write-offs 
of patents, copyrights, and other intangibles 
were usually included in depreciation. 

Bad Debts 

Bad debts occurring during the year or a 
reasonable addition to a reserve for bad debts 
was allowable as a deduction under section 1 66 
of the Code. 

Recoveries of bad debts previously deducted 
by taxpayers who used the reserve method 
were netted against the year's bad debt deduct- 
ion, recoveries by taxpayers deducting actual 
bad debts were included in "other receipts" of 
partnerships, "other business income" of non- 
farm sole proprietorships, and "income from 
sales and operations" of farm proprietorships. 

Business Receipts 

Business receipts were, in general, gross 
receipts from sales and operations reduced by 
the cost of returned goods and allowances. 
They may have included excise and sales taxes 
which were included in the sales price of the 
product; some taxpayers reported receipts this 
way and deducted the taxes as expenses, while 
others reported their receipts after ad|ustment 
for any taxes. 

In the finance division, business receipts 
included such banking items as fees, commis- 
sions, trust department earnings, exchange 
collections, discounts, and service charges, 
when identified in schedules attached to the 
return. 

For sole propnetorships, business receipts 
were all income from the operation of the 
business, including incidental income from such 
things as sale of scrap or cash rebates thai 
corporations and partnerships generally in- 
cluded in "other receipts." Dividends, interest, 
rents, royalties, and other investment type 
income were generally not included in sole 
proprietorship receipts, although rents or inter- 
est that were actually income from business 
operations were sometimes included, for exam- 
ple, rents received by real estate operators and 
interest received by small-loan companies. 

In table 1 2,riusiness receipts of sole proprie- 
torships are classified into the two components, 
"income from sales and operations" and "other 



business income." "Income from sales and 
operations" comprises gross receipts or sales 
from the trade, business, or farm. "Other 
business income" includes sales of scrap, 
amounts recovered from bad debts, and inter- 
est, as well as other kinds of miscellaneous 
income. For farms, "income from sales and 
operations" includes patronage dividends from 
farmers' cooperatives, agricultural program 
payments, and gasoline tax credits and refunds, 
as well as other farm income. These latter 
amounts were combined with "business re- 
ceipts" of the farm since they were an integral 
part of the farm operation. 

For partnerships, business receipts were, 
generally, the income from the company's 
pnncipal business activities. Rents earned in 
addition to the company's principal income and 
interest, royalties, and nonqualifying dividends 
were, for the most part, reported separately. 
However, when rent was actually operating 
income, as, for example, for hotels, real estate 
operators, or manufacturers who rented rather 
than sold their products, the rental income was 
included in business receipts. Incidental in- 
come, such as cash discounts or recoveries of 
taxes or bad debts previously deducted, was 
usually shown as "other receipts." 

Returns filed by partnership security dealers 
were given special treatment in statistical pro- 
cessing. Sales of securities were netted against 
the cost of these "goods" and only the net 
amount was shown as business receipts. Since 
It was usually not possible to separate sales of 
securities from other sources of receipts, such 
as commissions, an arbitrary rule was used for 
partnerships in the specified industries; if cost 
of sales and operations was 50 percent or more 
of business receipts, costs were subtracted 
from receipts and the difference was used as 
business receipts. No such adjustments were 
made for sole proprietorships in these indus- 
tries, and the receipts and cost of sales and 
operations were shown in the tables as the 
taxpayers reported them isee also "Cost of 
sales and operations" in this section). 

Business receipts from farming were unders- 
tated for all forms of business, because they did 
not include receipts from the sale of livestock 
held for draft, breeding, dairy, or sporting 
purposes. Income from the sale of such cattle 
and horses held for at least 2 years and other 
livestock (except poultry) held for at least 1 year 
was reported as gam or loss from the sale or 
exchange of property (either by the partnership 
or by Its partners, depending on requirements 
specified in the Code), rather than as business 
receipts 

Cost of Labor 

Cost of labor was a component of cost of 
sales and operations. For sole proprietorships 
in nonfarm industries it represented the amount 
reported on line 3, page 1 of Schedule C-1, 
Form 1040. For sole proprietors and partner- 
ships engaged in farming using Schedule F. 
which did not contain a cost of sales and 
operations schedule as such, it represented the 
amount reported on page 1, part II, item 29 



"labor hired." For nonfarm partnerships, It was 
the amount reported in Schedule A, line 29 on 
page 1 of Form 1065. (See "Payroll.") 

Cost of Sales and Operations 

If the receipts of the business included 
income from the sale of merchandise, cost of 
goods sold generally included the direct cost of 
that merchandise. In this sense it included 
goods purchased for resale (including inventory 
change) in trade industries, and raw materials, 
supplies, labor, and other direct costs in agricul- 
ture, mining, manufacturing, and other indus- 
tries whose principal activity was producing 
goods. "Cost of operations" related to returns 
for which inventories were not an income-deter- 
mining factor. 

If the receipts of the business were from the 
sale of sen/ices rather than goods, the corre- 
sponding figure for cost of operations was not 
always comparable for sole proprietorships and 
partnerships. For partnerships, cost of op- 
erations generally included labor costs, sup- 
plies, rental of machinery and equipment, and 
other direct costs of producing the services. 
Many partnerships and most sole proprie- 
torships did not report cost of operations as 
completely as did corporations, allocating the 
costs to the expense items rather than to cost 
of operations. 

Farm costs for sole propnetorships and 
partnerships presented special problems be- 
cause the schedule used did not provide for a 
cost of goods sold or cost of operations com- 
putation. The cost of sales and operations 
statistics presented here for unincorporated 
farms were constructed from the expense 
schedules during statistical processing. See the 
discussions in this section under "Merchandise 
purchased," "Cost of labor," "Material and 
Supplies." and "Other costs." 

For both sole proprietorships and partner- 
ships, certain deduction items which might 
sometimes be considered direct costs were not 
included in the statistics for cost of goods sold 
(or cost of operations) if they could be identified. 
It taxpayers reported them there, they were 
removed during statistical processing and 
transferred to the appropriate deduction line. 
Transferred were all identifiable amounts o 
depreciation, depletion, amortization, taxes (in 
eluding sales and excise taxes), and contribut 
ions to employee pension and other benefr 
plans. 

Statistical adjustments to cost of goods sold 
made for partnership secunty dealers are ex- 
plained under "Business receipts." 

Depletion 

Depletion, a deduction allowable for the 
exhaustion of natural deposits or timber, could 
be based on cost, or. for natural deposits, on a 
fixed percentage of gross income, less rents 
and royalties paid, from the depletable property. 
For oil and gas wells, gross income was 
computed on the value of the product at the 
well-head. For depletable property other than 
oil and gas wells, "gross income" included not 
only the value of the mineral extracted from the 
property but also the value added by some 



Business Returns/ 1974 • Terms 



transportation of ttie mineral and certain "treat- 
ment processes considered as mining" (Code 
section 613). 

Under elective provisions of the Code, explo- 
ration and development expenditures con- 
nected witfi certain domestic natural deposits 
(except oil and gas), generally, could be deduct- 
ed currently, treated as deferred expenses, or 
capitalized. The write-offs of amounts deferred 
or capitalized were not included as part of 
depletion. 

Percentage depletion, though based on per- 
centages of gross income from the depletable 
property, was limited. It could not exceed 50 
percent of the taxable income from the proper- 
ty, computed without the depletion deduction. 
The percentage depletion rates for each type of 
deposit were listed in Code section 613 and 
ranged from 5 to 22 percent. 

The statistics include any identifiable deple- 
tion reported as a cost of sales and operations. 



lustified based on past retirement and replace- 
ment practices. The only allowable depreciation 
methods under the system were the straight 
line, declining balance, and sum of the years- 
digits methods. Salvage value was not to be 
taken into account in computing depreciation, 
but no "vintage" account could be depreciated 
below a reasonable salvage value Under the 
CLADR system, depreciation of assets acquired 
prior to 1971 could be depreciated under the 
new rules but no range of useful lives was 
allowed. 

Amounts shown as depreciation include any 
identifiable depreciation reported as an op- 
erating or manufacturing cost. Also included in 
the statistics are amounts deducted on lease- 
hold improvements, patents, and copyrights. 
Additional first-year (section 179) depreciation 
was included in the statistics for proprietorships 
but for partnerships it was allocated to the 
partners for reporting on their own returns. 



Income Tax after Credits 

Income tax after credits shown in proprie- 
torship table 1.6 was the sole proprietors' 
income tax liability for the year, after being 
reduced by any credits, including the inves- 
tment, retirement income, foreign tax, and Work 
Incentive (WIN) credits. The liability was based 
on the proprietors' income from all sources and 
so was not directly related to the profits or 
losses from the sole proprietorship business. 
The income tax figure does not include the 
Social Security self-employment tax, tax from 
recomputing pnor-year investment or Work 
Incentive (WIN) credits, additional tax for tax 
preferences ("minimum tax"), or social security 
tax on tip income. 

The income tax figures in this report are 
generally the liability as reported on returns at 
ttie time of filing Any adjustments resulting from 
audit and other events occurring after filing are 
not reflected. 



Depreciation 

The deduction for depreciation permitted a 
reasonable allowance for the exhaustion, wear 
and tear, and obsolescence of business proper- 
ty in cases where the estimated useful life of the 
property exceeded one year. The purpose was 
to enable businesses to recover the cost or 
other basis of depreciable property by alloca- 
ting the cost of the property over its estimated 
useful life. A deduction for depreciation was not 
allowable on inventories, or land apart from the 
physical improvements or developments to it. 

Several methods of computation could have 
been used in determining the deduction for the 
year. The most common method was straight- 
line, whereby an equal amount is deducted in 
each year of the useful life of the asset. The 
declining balance and the sum of the years- 
digits methods, whereby a larger portion of the 
asset's cost is written off during the earlier 
years of its life than during its later years, were 
also commonly used. These latter methods 
were specifically authorized by the Internal 
Revenue Code of 1954 and were generally 
permissible in the case of assets acquired after 
December 31, 1953. Standard useful lives, 
based on grouping assets according to the 
industrial activities in which they were used, 
were issued in 1962 as guidelines for establish- 
ing the "reasonableness" of the depreciation 
deduction. Use of them was tied to past retir- 
ement and replacement practices. 

These "guideline lives" were modified for 
1971 under the "class life asset depreciation 
range (CLADR) system. Under this system, 
assets of the same type acquired in the same 
year were grouped into one or more closed-end 
"vintage" accounts and the accounts were 
assigned useful lives chosen from a range of 
published useful lives. The range of useful lives 
was generally from 20 percent longer to 20 
percent shorter than the industry-grouped 
"guideline lives" established under the previous 
rules; but the Treasury Department could modi- 
fy the guidelines lives in the future as neces- 
sary. Use of the 1971 rules did not have to be 



Employee Benefit Programs 

Contributions by employers to employee 
benefit plans other than deferred-compensation 
plans were deductible under Code section 162 
for all forms of business organizations. These 
plans included such things as hospitalization, 
health and accident insurance, group life insu- 
rance, and other employee welfare plans. 

Contributions to retirement and other de- 
ferred compensation plans deductible under 
Code section 404 were included in "Retirement 
Plans" 

Farm Net Profit (or Loss), 
Partnership Returns 

Farm net profit is shown in the partnership 
tables as an item of income, and farm net loss is 
shown as a deduction, for those partnerships 
not reporting the detail of income and expenses 
from farming. If a Schedule F, Form 1040, was 
attached (as it was supposed to be), supporting 
the amount reported as farm net profit or loss, 
the components were combined during statisti- 
cal processing with the equivalent income and 
deduction items shown on Form 1065. For 
example, "rent of farm or pasture" was com 
bined with the deduction item, "Rents paid." I 
no supporting schedule was attached, the ne 
amounts were shown as farm net profit or loss. 
The detail was reported by most farm partner- 
ships, so the amount shown in the tables is a 
residual representing only a small portion of 
partnership farming activity. 

Income from Sales and 
Operations 

See "Business Receipts." 

Income (or Loss) from Other 
Partnerships, etc. 

This is the partnership's share of the profits 
(whether received or not) or losses of another 
partnership, except the partnership's distribut- 
ive share of another partnership's capital gains 
or losses. 



Interest Paid 

Interest paid in connection with business 
indebtedness was deductible as an ordinary 
and necessary business expense. Included in 
the statistics was interest paid on deposits and 
withdrawable shares by banking and savings 
institutions. Also included were amounts paid by 
partnerships to a partner, acting in other than a 
capacity as a partner, for the use of capital. 

Interest Received 

This item for partnerships included interest 
received by the business from all sources 
except interest wholly tax-exempt and interest 
on tax-free covenant bonds. 

This item for sole proprietors was not consid- 
ered business income and was therefore report- 
ed elsewhere on the individual income tax 
return. 

Inventories 

Inventories consisted of goods held for sale 
or of raw materials and supplies that would 
become a part of goods held for sale. Taxpay- 
ers engaged in manufacturing, trade, or any 
other business (except farming) where the 
production, purchase, or sale of merchandise 
was an income producing factor were required 
to use inventories in computing the gross 
income from their businesses. The use of 
inventories required that direct expenses of 
production, such as factory labor for a manufac- 
turing concern, be accrued and charged against 
sales in the year the finished goods were sold. 
In accounting for the sale of goods, therefore, 
all such businesses were required to use the 
accrual method of accounting. Inventories were 
normally valued at actual cost or at the lower of 
actual cost or market price. 

Farmers were required to use inventones 
only if they elected to use the accrual method of 
accounting for their profit or loss from the sale 
of farm products. Farm inventories consisted of 
livestock, harvested crops held for sale or for 
future use, and supplies. Growing crops and 
livestock on which depreciation was taken were 



208 



Business Returns/ 1974 • Terms 



not included in inventories. Farm inventones 
could be valued by special methods in addition 
to cost and lower of cost or market. Under the 
unit-livestock-price method, livestock was 
grouped by kind and age and all animals in each 
group were valued at the estimated cost of 
raising such animals. Under the farm-pnce 
method, each item of inventory was valued at 
the estimated market price, less cost of disposi- 
tion Valuing inventories by the farm-price meth- 
od could result in an increase in the value of 
ending inventories over beginning inventones 
without any corresponding increase in ex- 
penses or costs. 

Materials and Supplies 

The amount of materials and supplies, a 
component of the cost of goods sold, was 
secured for sole propnetorships from Sched- 
ules C or F. For nonfarms, it was the amount on 
line 4, page 1 of Schedule C-1 . For farms, it was 
the item "supplies purchased," line 37, part II, 
page 1 of Schedule F (for both cash and accrual 
methods of accounting). For nonfarm partner- 
ships, it was the amount reported on line 30, 
Schedule A, Form 1065. 

Merchandise Purchased 

Merchandise purchased (called "purchases" 
for partnerships) was a component of the cost 
of goods sold For nonfarm businesses, the 
sources were: (1) line 2, page 1 of Schedule C- 
1, Form 1040, and (2) line 28, Schedule A, of 
Form 1065. For farms, the sources were on 
Schedule F, column c, part I, page 1 , for farmers 
using the cash accounting method, and line 71, 
part V, page 2, for farmers using the accrual 
accounting method. 

Net Gain (or Loss), 
Noncapital Assets 

This income for partnerships represented 
gams and losses from the sale of exchange of 
property not eligible for capital gains tax treat- 
ment. This income item did not include gains 
and losses under section 1231. For partner- 
ships, section 1231 gains and losses were 
reported by the partners on their own returns. In 
general, section 1231 gains and losses com- 
prised (a) sales of business property (excluding 
inventories) which were held for more than 6 
months and (b) "involuntary conversions" by 
theft or casualty of business property and of 
capital assets which were held over 6 months. 
Sales or exchanges of noncapital assets were 
reported by sole proprietors as nonbusiness 
income. 

Net Profit (or Loss) 

For sole proprietorships, net profit (or loss) 
represented the difference between business 
receipts and the sum of cost of sales and 
operations and other business deductions. Sole 
proprietorship net profit did not include inves- 
tment income, and salaries to owners and 
business-related contnbutions or gifts were 



includable elsewhere on the returns of sole 
proprietors and so are not reflected in sole 
propnetorship net profit or loss. 

For partnerships, net profit (or loss) repre- 
sented the difference betweer total receipts and 
the sum of cost of sales and operations and 
other business deductions. Total receipts in- 
cluded, in addition to business receipts, inves- 
tment income attributable to the partnership 
(except capital gams and losses and gams and 
losses under Code section 1231 as explained 
under "Net gam (or loss), noncapital assets," 
above). The deductions for partnerships exclud- 
ed both contributions or gifts and additional 
first-year depreciation, which were reported on 
the partners' returns. 

In this report, the term "net profit" is used for 
both sole proprietorships and partnerships al- 
though it IS not stnctly comparable for the two 
forms of business organizations. Three differen- 
ces are: (1) investment income is reflected in 
partnership net profit but not in proprietorship 
net profit; (2) salaries paid to owners are a 
business deduction for partnerships but not for 
proprietorships: and (3) additional first-year 
depreciation is a deduction in the computation 
of sole proprietorship net profit but not in the 
determination of partnership net profit. 

Nonqualifying Dividends Received 

This investment-type income for partnerships 
represented certain corporate dividends which 
were includible in the income of the partnership 
and for which the individual partners were not 
entitled the $100 (or $200) dividend exclusion 
on their individual income tax returns when the 
income was passed through to the partners. 

Number of Businesses 

Number of business organizations in this 
report represented the number of active busi- 
nesses operated as sole proprietorships by 
individuals and the number of active partner- 
ships. 

Number of sole proprietorships was based on 
the number of Schedules C and F or Forms 
4835 filed with the Income tax return. Form 
1040, of the sole propnetor. When sole propne- 
tors submitted (with their Form 1040) multiple 
schedules covering the activities of more than 
one business, each of these schedules was 
counted separately. (See also "Farm Landlords 
and Farm Operators" in section 1 of this report.) 

Other Business Deductions 

See "Other Deductions." 

Other Business Income 

See "Business Receipts." 

Other Costs 

Other costs was a component of cost of sales 
and operations. For nonfarm businesses, these 
costs were reported on line 31, Schedule A, 
Form 1065, or line 5, page 1, of Schedule C-1, 
Form 1040. For farmers, the amount was 



computed from Schedule F, for both cash and 
accrual methods of accounting, as follows: farm 
expenses (total, part II, on page 1 ) less the sum 
of the Items, labor hired, repairs and mainte- 
nance, interest, rent of farm or pasture, supplies 
purchased, taxes, insurance, pension and prof- 
it-sharing plans, employee benefit programs, 
amortization, and depletion. If inventories, pur- 
chases, and the other components of cost of 
goods sold were not reported, the entire 
amount was included in other costs for these 
statistics. 

Other Deductions 

Other deductions compnsed business ex- 
penses which were not allocable to a specific 
deduction item on the return form, such as 
administrative, general, and selling expenses; 
bonuses; delivery, freight, and shipping ex- 
penses, truck and automobile expenses (except 
repairs); utilities; supplies, advertising and pro- 
motion; travel and entertainment; dues and 
subscription; postage and stationery; and, laun- 
dry, uniforms, and cleaning. For partnerships, 
this item also included unrealized profit on 
current-year installment sales; reported 
amounts of negative income; commissions; 
insurance; and legal and professional fees. For 
sole propnetorships the last three were shown 
as specific deductions on the return forms and 
were tabulated separately. 

The estimates for other deductions may also 
include losses resulting from "involuntary con- 
versions" of business assets by theft or ca- 
sualty (see "Net Gam (or Loss), Noncapital 
Assets"). 

Other Income less Losses and 
Adjustments 

This item in table 16 was computed as 
adjusted gross income minus adjusted gross 
deficit minus business net profit plus business 
net loss. In effect, it consisted of nonbusiness 
sources of income, such as wages and salaries, 
dividends, interest, and sales of capital assets - 
components and sales of capital assets - 
components of the taxpayer's total income. 

Adjusted gross income equalled total Income 
less statutory adjustments to income. Adjust- 
ments to income were comprised of sick pay, 
moving expense, employee business expense 
and self-employed retirement deduction. :04 
Other Income or Loss (table 1.6) :10 See 
"Other Income less Losses and Adjustments." 

Other Income or Loss (table 1.6) 

See Other income less Losses and Adjust- 
ments." 

Other Receipts 

For partnerships, this item included amounts 
not elsewhere reported in the income state- 
ments, such as: income from minor operations; 
cash discounts; income from claims, license 
rights, and judgments, net amount earned 
under operating agreements; profit from com- 
missaries; profit on prior years' collections 
(installment basis); recoveries of losses and 



Business Returns/1974 • Terms 



209 



bad debts previously claimed for tax purposes, 
refunds for cancellation of contracts: and in- 
come from sales of scrap, salvage, or waste 
For sole proprietorships, these items would 
usually be reported as "other business in- 
come," 

Payments to Partners 

Guaranteed payments which were made for 
services or for the use of capital where such 
payments were determined without regard to 
income of the partnership were allowed as a 
deduction in the computation of the partnership 
net profit (or loss). 

Payroll 

Payroll, shown in this report for sole proprie- 
torships and partnerships, was the sum of cost 
of labor reported in cost of sales and operations 
plus salaries and wages reported among the 
deduction items. Various kinds of contract labor 
not actually representing payroll, such as lani- 
torial or secretarial services, were also in- 
cluded. Payments to owners or partners were 
excluded. 

Amounts of payroll were frequently included 
by taxpayers in other deduction items, such as 
commissions, legal and professional fees, re- 
pairs or other deduction items. Because of the 
difficulty of identifying such amounts, they were 
shown in these tables as reported by the 
taxpayer. Thus the amount shown for payroll is 
probably understated. 

Pension, Profit-sharing, 

Stock Bonus, and Annuity Plans 

See "Retirement Plans." 

Purchases 

See "Merchandise Purchased." 

Rent (Paid) 

Rent paid on business property was deducti- 
ble as an ordinary and necessary expense. 
Identifiable amounts of taxes and other ex- 
penses paid by lessees in connection with rent 
paid were included in their respective deduction 
headings. Excluded were payments in the form 
of crops by tenant farmers to landlords under 
crop-sharing agreements. 

Rents Received 

Rents received for the use or occupancy of 
property consisted of the gross amounts. De- 
preciation, repairs, interest, taxes, and other 
expenses, which were deductible from gross 
rents, were included in their respective deducti- 
on Items. The rental income of partnerships if it 
constituted the major portion of income was 
included in business receipts. 

Repairs 

This deduction included cost of labor and 
supplies and other costs necessary for inciden- 
tal repairs to the property. It did not include 
capital expenditures which added to the proper- 



ty value, improvements which appreciably pro- 
longed Its life, or expenditures for restoring or 
replacing property, which were added to the 
depreciable basis of the property and recovered 
through depreciation. 

The "class life asset depreciation range" 
(CLADR) system included a provision for ac- 
counting for repairs of property placed in a 
"vintage" account. Taxpayers using the system 
as the basis for their depreciation deduction 
could elect to deduct currently certain expendi- 
tures for repairs, maintenance, rehabilitation, or 
improvement up to a specified amount (repair 
allowance) for each account, with the excess 
capitalized in its own "vintage" account and 
depreciated (see also Depreciation). 

Retirement Plans 

This deduction item was the employer's 
contributions to employee pension, profit-shar- 
ing, stock bonus, annuity, bond purchase, or 
other deferred compensation plans that were 
deductible under Code section 404. It did not 
include any payments by self-employed per- 
sons to their own retirement plans, which were 
reported on individual income tax returns as 
adjustments used in arnving at adjusted gross 
income. 

Royalties 

This income item for partnerships was the 
gross amount received for the use of property 
rights, such as patents, copynghts, and mineral 
rights. Expenses related to this income, such as 
depletion and taxes, were not deducted directly 
from the income but were reported among the 
specific deduction items. 

Excluded were certain royalties received 
under a lease agreement on timber, coal depos- 
its, and domestic iron ore deposits, which were 
allowed special tax treatment. Under elective 
provisions of Code section 631 , the net gam or 
loss on such royalties were included in the 
computation of net gam or loss on sales or 
exchanges of certain business property under 
section 1231 and as such were reportable by 
the partners on their own returns and not by the 
partnership. 

Salaries and Wages 

This Item consists of those salanes and 
wages not included as a deduction for "cost of 
labor" in the cost of sales and operations 
schedule. Salaries to partners and sole proprie- 
tors were not included in this amount. 

Taxes Paid 

Taxes paid included the amounts reported as 
an ordinary and necessary business deduction 
as well as identifiable amounts reported as part 
of the cost of sales and operations. Included 
among the deductible taxes were ordinary State 
and local taxes paid or accrued during the year; 
social security and payroll taxes; unemployment 
insurance taxes; import and tanff duties; and 
business, license, and privilege taxes. Income 



and profits taxes paid to foreign countnes or 
United States possessions were also deducti- 
ble unless claimed as a credit against income 
tax. Not deductible were such taxes as Federal 
income and excess profits taxes, gift taxes, and 
taxes assessed against local benefits. If a 
business included m business receipts the 
excise and related taxes included in the sales 
price of its products, these taxes also were 
generally included in the deduction for taxes 
paid. 

Total Assets 

Total assets were those reported in the end- 
of-year balance sheet in the partnerships' 
books of account. Total assets were net after 
reduction by accumulated depreciation, amorti- 
zation, and depletion, and by the reserve for 
bad debts. When these resen/eswere reported 
as liabilities, they were treated as reductions 
from the asset accounts to which they related 
and the totals of assets and liabilities were 
adjusted accordingly. 

Total Deductions 

Total deductions for sole proprietorships 
consisted of (1) the deduction for cost of sales 
and operations and (2) the ordinary and neces- 
sary business deductions from gross income. In 
addition, for partnerships, total deductions also 
included expenses connected with investment 
income, and net loss from sales of noncapital 
assets. Total deductions for partnerships also 
included farm net loss and the partnership's 
share of net loss from other partnerships. 

Total Receipts 

For partnerships, total receipts represented 
the sum of business receipts; investment in- 
come such as interest, rents, royalties, nonqua- 
lifying dividends, net gain from sale or exchange 
of noncapital assets; income from farms and 
other partnerships; and, "other" income. For 
purposes of this report, total receipts did not 
reflect net losses from the foregoing sources. 

Zero Assets 

The final returns of liquidating or dissolving 
partnerships which had disposed of all assets 
were represented in this "asset size" category. 
The liquidating or dissolving partnerships had 
been active, however, during a portion of the 
accounting period. 



Section 4 



Description 
of the Sample 
and Limitations 
of the Data 



Contents 

Sample criteria and selection of returns, 211 
Method of estimation, 211 
Sampling variability, 21 1 
Response and othier 
nonsampling errors, 21 1 

Text tables 

4ASole proprietorship returns sample design, 
1974,212 

4B Partnerships- Number of Form 1065 returns 
in the population and in the sample, and 
prescribed and achieved sampling rates, 
1974,212 

4C Sole proprietorships: Coefficient of variation 
(percent) of the estimated number of busi- 
nesses, 1974, 213 

4D Partnerships: Coefficient of variation (per- 
cent) of the estimated number of returns, by 
size of business receipts, 1 974, 213 



Sample Criteria and 
Selection of Returns 

The data in this report are estimates based 
on probability samples of the following returns: 
(1) Form 1040, Individual Income Tax Returns, 
with business or farm schedules, derived from a 
larger sample which included nonbusiness 
Forms 1040 and 1040 A as well which were 
selected at rates ranging from 0.04 percent to 
100 percent on the basis of size of adjusted 
gross income or largest of selected income or 
loss sources and proprietorship business re- 
ceipts: (2) Form 1065, Partnership Returns of 
Income, selected at rates ranging from 1-4 
percent to 100 percent on the basis of size of 
gross receipts, total income or loss, and total 
assets The returns were selected before audit. 
Tentative and amended returns were excluded 
from the samples, since another return for the 
same taxpayer was subject to sampling. 

The estimates for the sole proprietorship 
tables in this report represent returns revenue- 
processed dunng 1975. The overwhelming 
majority of these returns were for calendar year 
1974, however about 3 percent were for 
noncalendar years or for earlier income periods. 
The earlier returns were included to compen- 
sate for current-year returns filed after the 
sampling cut-off date. 

Partnership statistics for 1974 included data 
from both calendar and noncalendar year re- 
turns with accounting periods ending as early as 
July 1974 and as late as June 1975. Based on 



studies from previous years, an estimated 92 
percent of the partnership returns were for the 
1974 calendar year. 

The return charactenstics used for stratifying 
each population are indicated in tables 4A and 
4B with the strata limits and the number of 
returns in the population and sample per stra- 
tum. In all cases, distinct sets of monetary 
classes, i.e., the stratum limits, are listed be- 
neath the characteristics which apply to them. 
For a return to fall in a particular stratum, both 
conditions on a line had to be satisfied. 

Individual Income Tax Returns were divided 
into five groups by State, each group receiving a 
separate set of rates, and then sampled sys- 
tematically by computer. The groups of States 
were formed on the basis of the tax return 
population of each State to assure a sufficient 
sample in the states with smaller populations. 
The ranges for these group rates are given in 
table 4A. 

The Form 1065 sample was obtained using 
randomly selected sets of the ending digits of 
the Employer Identification Number. 

Duplicate returns, as when more than one 
partner may have filed a separate return tor the 
same partnership, and inactive partnership 
returns, those returns reporting no income or 
deduction items, were included in the sample 
for the computation of weighting factors but 
excluded from the tabulations. 

The completeness of the samples was moni- 
tored closely dunng the selection process. 
Minimal followup was required to reconcile 
differences. 



Method of Estimation 

Weighting factors were obtained by dividing 
the computer count of returns filed in each 
sample stratum by the number of sample 
returns actually selected from each stratum. 
The weighting factors were then converted to 
■'integer weighting factors" before they were 
applied to the sample returns. For example, if a 
factor of 44.24 was computed for a stratum, 24 
percent of the sample returns in the stratum 
were systematically given an integer weighting 
factor of 45, and 76 percent a weight of 44. 



Sampling Variability 

The coefficient of variation (CV) is the stan- 
dard deviation of the estimate expressed as a 
percent of the estimate. The standard deviation 



when added to and subtracted from the esti- 
mate provides the computed upper and lower 
limits within which approximately two out of 
three estimates derived from similarly selected 
samples would be expected to fall. Coefficients 
of Vanation based on the sum of squares 
method are shown for selected estimates in 
each industry class for propnetorships and 
partnerships in tables 1.1 and 2.1. 

Coefficient of variation estimates based on a 
special formula are shown in tables 4C and 4D 
for frequency estimates in general. Since CV's 
in tables 1.1 and 2.1 were computed only for 
industry groups, tables 4C and 4D can be used 
to obtain measures of variability for estimated 
frequencies in other tables where the classifica- 
tion IS not by industry. 

Where the coefficients of variation for esti- 
mates of frequencies and money amounts were 
considered unreliable because of small sample 
size, the estimates for these returns were either 

1) combined with estimates for other returns or 

2) deleted and noted by an asterisk in the body 
of the table and included in the appropriate 
totals. 

A dash in place of a frequency or amount 
indicates that: (1) if returns were sampled at a 
rate of 100 percent, no returns had the particu- 
lar characteristic: or (2) if returns were sampled 
at a rate less than 100 percent, either no returns 
in the population had the characteristic or the 
characteristic was so rare that it did not appear 
on any sample return. 



Response and Other 
Nonsampling Errors 

In transcribing and tabulating the information 
from the returns in the sample, additional 
checks were imposed to improve the quality of 
the resulting estimates. Incorrect or missing 
entnes were corrected during statistical pro- 
cessing to make them consistent with other 
entries on the return or accompanying sched- 
ules 

Quality of the basic data abstracted at the 
processing centers was controlled there by 
means of a continuous subsampling verification 
system. In addition, the Statistics Division in the 
National Office conducted an independent re- 
processing of a small subsampleof the returns 
statistically processed in the field as a further 

211 



Business Returns/1974 • Sample Design and Limitations 
Table 4A. — Sole Proprietorship Returns Sample Design, 1974 



:r)ptlon ot Itie sample • 



15,000 under J20.0 



$20,000 ondei 550.000 



i 5200,000 unde. 5500,0 



$20,000 under 530,0 



Under 530,000 
550,000 under 5100,000 



Kome 5200,000 under $600,0 
I lax tor tax preferences 



$20,000 under $50,0 



520 000 under 550 



$500,000 under 5750,0 



$750,000 under 51,000,0 



rihe sampling stage a 



Table 4B. — Partnerships: Number of Form 1 065 Returns in the Population and in the Sample, and Prescribed 
and Achieved Sampling Rates. 1974 



Satnple stra 




Number of returns 




Population 


Sample 


Prescribed 


Achieved 






(1) 


(2) 


(3) 


(4) 




1,118,406 

810, 550 
166, 799 
83, 903 
31,132 
11.752 
1 7,049 
1 


54,202 

11,369 
10, 496 
11,036 
9.056 
4,649 
7.049 


.014 
.060 

.290 
,400 
1.00 




Business receipts or total income/loss and Total assets 

Both under $200 000 Nnl rpnnrlfri or iindpr Um 000 


.014 




$100,000 under $1,000,000 

Not reported or undtr $1,000,000.... 

$1 000 000 under $5 000 000 




Both under $1,000,000 and at least one $200,000 under $1,000,000. _. . . 
Both under $1,000,000 


.132 
.291 


Both under $5,000,000 and at least one $1,000,000 under $5,000,000. ... 

Both under $5,000,000 

a; least one $5,000,000 and over. 


Under $5,000,000 

$5,000,000 and over 

Anyamount . 


.396 
1.00 



ling rales were prescribed for the calendar year in which the returris weie processed tor f( 
lie sampled according to the plan applicable to calendar year 1975. However, included in the t 
J, under the sample plan applicable to that calendar year In general, these were returns with 



I purposes, Retu 
Jut not in the dt 
nting periods en 



Business Returns/1974 • Sample Design and Limitations 



Table 4C. — Sole Proprietorships: Coefficient 
of Variation (Percent) of Itie Estimated 
Number of Businesses. 1974 



- Partnerships: Coefficient of Variation (Percent) of the Estimated Number of Returns, 
by Size of Business Receipts, 1 974 



Estjmaled number of businesses 


Coefficient 
ot variation 
(percent) 










20000 - . . 




25000 


26.4 




24. 1 




20 9 


JQQQQ 






15.2 




13.2 


250 000 


8.3 






75o'ooo ::;■::::::::::::;:;:::::;.;. 








2,C00,OO0.- 

5 000 000 


ll 






10,000,000 


1.3 



Estimatei) number of returns 


s 


zeol business receipts 


Under $200,000 


*'$°5,000,oSS" 


$5,000,000 and 




(1) 


(2) 


(3) 




(') 
(') 

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26.5 
15.3 
11.9 
10.0 


25.7 
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9^4 
8.6 
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3:6 

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1.3 
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8 

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2QQ 
















1 000 




3 000 








7;ooo :':'"":"■"::::;":;:;::::::::;::::.;:. 




10 000 


(') 


13 000 




isiooo;. ;:■;'::.;;':;;:;:::;;.:. :::::.:.-; ; 




20:000 








50 000 




100 000 




Mr ;:;;--;;^;;;;;;;x-;;;;;;;;;;;;;;;;;;;;;;;;;;;;-;:: 





Check on processing Prior to tabulation, numer- 
ous computer tests were applied to each return 
record to assure that proper balance and 
relationship between return Items were main- 
tained. 

Finally, prior to publication all statistics and 
tables were reviewed for accuracy and reason- 
ableness. In light of provisions of tax laws. 



t classified by size of business r 



taxpayer reporting variations and limitations, 
economic conditions, comparability with other 
statistical sources and statistical techniques 
used In data processing. 

However, the controls maintained over the 
selection of the sample returns, the processing 



of the source data, and the review of the 
statistics did not completely eliminate the possi- 
bility of error Also, practical operating consider- 
ations necessitated allowance of reasonable 
tolerances in the statistical processing of the 
data. 



Section 5 Forms and 

Instructions 



Contents 

us. Individual Income Tax Return, 
Form 1040, 216 

Schedule C, Profit (or loss) from Business 
or Profession. 223 

Schedule F. Farm Income and Expenses. 224 

Farm Rental Income and Expenses, 
Form 4835. 225 

U.S. Partnership Return of Income, 
Form 1065,226 



Business Returns/1974 • Forms and Instructions 



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Section 6 



Index 



'Asterisk denotes textual reference 



Active businesses, 205* 
Adjusted gross income, 205* 

Sole proprietorships. 96- 11 4 
Agricultural program payments 

Sole proprietorstiips, 1 1 5 
Amortization, 205-206" 

Pannerships, 127-144. 199-204 

Sole proprietorstiips. 
Assets (total), 209* 

Parlnerstiips, 199-204 



Bad debts, 206* 

Partnerships, 127-144, 199-204 

Sole proprietorships, 12-29 
Business deductions, total 

See Total deductions: also specific deduction 
Business income (other) 

Sole proprietorships, 12-29 
Business receipts. 206* 

Partnerships, 119-204 

Sole proprietorships, 4-115 



Changes in law, 205* 

Class life depreciation range system 

See Repairs 
Coefficient of variation (percent) 

Partnerships, 1 1 9-1 26, 1 45-1 61 , 1 70-1 86 

Sole proprietorships, 4-11, 30-53, 70-95 
Commissions 

Sole proprietorships. 12-29 
Commodity credit loans 

Sole proprietorships, 1 1 5 
Conservation expenses 

Sole proprietorships, 1 1 5 
Cost of goods sold 

See Cost of sales and operations 
Cost of labor, 206* 

Partnerships, 127-144 

Sole proprietorships, 12-29 
Cost of sales and operations, 206* 

Partnerships. 127-144. 199-204 

Sole proprietorships. 12-29 



Deductions, total 
See Total deductions 

Depletion, 206-207* 
Partnerships. 127-144, 199-204 
Sole proprietorships. 12-29 

Depreciation, 207* 
Partnerships, 119-204 
Sole proprietorships, 4-95 



Employee benefit programs, 207' 
See also Retirement plans 



Farm business receipts 
Sole proprietorships, 115 

Farm net profit (loss), 207* 
Partnerships, 127-144, 199-204 

Forms and instructions, 215 



Geographic data 
See State data 



Income from sales and operations, 207* 

Sole proprietorships, 12-29 
Income (loss) from other partnerships, 207* 

Partnerships, 127-144. 199-204 
Income statements 

Partnerships. 127-144, 199-204 

Sole proprietorships, 12-29 
Income tax after credits, 207* 

Sole proprietorships, 96-1 14 
Industrial classification, 205* 
Insurance 

Sole proprietorships, 12-29 
Interest paid, 207* 

Partnerships, 1 1 9- 1 26. 1 99-204 

Sole proprietorships. 4-29 
Interest received, 207* 

Partnerships, 127-144, 199-204 
Inventories, 207-208* 

Partnerships, 127-144 

Sole proprietorships, 12-29 



Labor hired 

See Cost of labor 
Land clearing expenses 

Sole propnetorships, 1 1 5 
Legal and professional fees 

Sole proprietorthips, 12-29 



Material and supplies. 208* 
Partnerships, 127-144 
Sole proprietorships, 12-29 

Merchandise purchased, 208* 
Partnerships, 127-144 
Sole propnetorships, 12-29 



Net gain (loss) noncapital assets, 208* 

Partnerships, 127-144. 199-204 
Net profit (loss), 208* 

Farm proprietorships. 1 15 

Partnerships, 119-204 

Sole proprietorships, 4-114 
Net profit (loss) from other partnerships 

Partnerships, 127-144, 199-204 
Nonqualifying dividends received, 208* 

Partnerships, 127-144, 199-204 
Number of businesses, 208* 

Farm propnetorships, 1 1 5 

Partnerships (number of partnerships), 

204 

Sole proprietorships, 4-114 



Other, 208-209* 
Costs, deductions, income, receipts 



Partners (number of) 

Partnerships, 1 19-126, 145-186, 194-198 
Partnerships, 117-204 
Patronage dividends 

Sole proprietorships, 1 1 5 
Payments to partners, 209* 

Partnerships, 127-144, 199-204 
Payroll, 209* 

Partnerships, 1 19-126, 145-186 

Sole proprietorships, 4-1 1 , 30-95 
Pension, profit sharing, stock bonus, annuity 
plans 

See Retirement plans 
Profit 

See Net profit 
Purchases 

See Merchandise purchased 



Receipts 
See Total receipts 

Rent paid, 209* 

Partnerships, 127-144, 199-204 
Sole propnetorships, 12-29 

Rents received, 209* 
Partnerships, 127-144, 199-204 

Repairs, 209* 
Partnerships, 127-144, 199-204 
Sole proprietorships, 12-29 

Retirement plans, 209* 
Partnerships. 127-144, 199-204 
Sole proprietorships, 12-29 

Royalties, 209* 
Partnerships, 127-144. 199-204 



232 Business Returns/ 1974 • Index 

Salaries and wages. 209* 
Partnerships, 127-144, 199-204 
Sole proprietorships, 12-29 
Sample design and limitations, 211-214 
Size of — 
Ad|usted gross income: 

Sole proprietorships, 96-1 14 
Assets, total: 

Partnerships, 199-204 
Business receipts. 

Partnerships, 145-161, 187-193 
Sole proprietorships, 30-53 
Number of partners 
Partnerships, 194-198 
Sole proprietor, sole proprietorships, 1-115 
State data 
Partnerships, 162-186 
Sole proprietorships, 54-95 



Taxes paid, 209" 
Partnerships, 127-144, 199-204 
Sole proprietorships, 12-29 

Total assets, 209* 
Partnerships, 199-204 

Total deductions, 209' 
Partnerships, 127-144, 199-204 
Sole proprietorships, 12-29 

Total receipts, 209' 
Partnerships, 127-144, 199-204 



Zero assets defined, 209' 



ftU.S. GOVERNMENT PRINTING OFFICE: 1977 720-081/7492 



DOES NOT CIRCULATE