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Full text of "Statistics of income"

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OCCiDENTAl\COllEC.t 







STATISTICS in 7C 

OF INCOME lUl J 

BUSINESS 






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Sole Proprietorships 
Partnerships 

Internal Revenue Service 

Publication 438 (7-781 




Publication 438 (7-78) 

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

Stock No. 048-004-01503-0 

Library of Congress Card No. 72-603340 



Suggested Citation 

Internal Revenue Service 
Statistics of Income — 1975 
Business Income Tax Returns 
U.S. Government Printing Office, 
Washington, DC 1978 



Other Recent Publications for Sate 

Business Income Tax Returns, 1975. 

Preliminary (30 pp.. $1.30) 
Business Income Tax Returns, 1974, (232 pp., 

$4.00) 
Corporation Income Tax Returns, 1975, 

Preliminary (23 pp., $1.20) 
Corporation Income Tax Returns, 1973, (243 

pp., $4.25) 
Foreign Income and Taxes Reported on 

Corporation Income Tax Returns. 1964, 1965, 

and 1966, (380 pp., $4.45) 
Estate Tax Returns, 1972, (56 pp., $1.60) 
Personal Wealth Estimated from Estate Tax 

Returns, 1972, (63 pp., $1.75) 
Fiduciary Income Tax Returns, 1974, (98 pp., 

$2.75) 
Individual Income Tax Returns, 1976, 

Preliminary (35 pp., $1.40) 
Individual Income Tax Returns, 1975 
Small Area Data from Individual Income Tax 

Returns, 1974, (447 pp., $6.00) 



Publications in Preparation 

Sales of Capital Assets Reported on Individual 

Income Tax Returns, 1973 
Business Income Tax Returns, 1976 
Corporation Income Tax Returns, 1974 
Corporation Income Tax Returns. 1976, 

Preliminary 
Returns of Private Foundations Exempt from 

Income Tax, 1974 
International Income and Taxes, Domestic 

International Sales Corporation Returns, 

1972-1974 
International Income and Taxes, Foreign Tax 

Credit on Corporation Returns, 1968-1972 
International Income and Taxes, U.S. 

Corporations and their Controlled Foreign 

Corporations, 1968 and 1972 
International Income and Taxes, Foreign 

Income and Taxes on Individual Income Tax 

Returns, 1975 
Individual Income Tax Returns, 1976 
Small Area Data from Individual Income Tax 

Returns, 1976 



STATISTICS 
OF INCOME 



1975 



BUSINESS 




Sole Proprietorships 
Partnerships 



Department of the Treasury 
Internal Revenue Service 



Jerome Kurtz 

Commissioner 
William E. Williams 

Deputy Commissioner 

Anita F. Alpern 

Assistant Commissioner 
(Planning and Research) 



Statistics Division 

Vito 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, IVIathematical Statistics Branch 

Thomas M. Durkin 

Chief, Operations Branch 



This report was prepared under the direction ot E. J. DiPaolo, 
Chief. Business and Tax Exempt Statistics Section. Statistics of 
Income Branch, 

Other branches of the Statistics Division assisted in 
development of the sample design, the preparation ot 
processing procedures, and the review ot the tables. The data 
were abstracted by the service centers at Andover, 
Massachusetts; Austin, Texas, Chamblee, Georgia; Covington. 
Kentucky; Fresno, California; Hollsville, New York; Kansas City, 
Missouri; Memphis. Tennessee; Philadelphia. Pennsylvania; 
and Ogden, Utah; and the Data Center in Detroit, Michigan, 
which also developed the computer systems design and 
conducted computer processing of the data. 



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SEP 2 9 



i^LIBfiARY 




COMMISSIONER OF INTERNAL REVENUE 
Washington, DC 20224 



June 12, 1978 



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



Dear Ilr. Secretary: 

As required by section 6108 of the Internal Revenue Code, we 
have prepared for publication the complete report, Statistics of 
Income--1975, Business Income Tax Returns. This report presents 
income and financial data based on samples of returns of sole pro- 
prietorships and partnerships with accounting periods ended July 1975 
through June 1976. 

Classification of the data by industry and measures of business 
size are regular features of this annual report. For the first time, 
statistics are shown on partnership payments to retirement plans. 
Balance sheet data for partnerships, which are comniled biennially, 
are also included. 

With kind regards. 




Department of the Treasury Internal Revenue Service 



m 



Contents 



Guide to Tables by Subject, V 

Section 1 

Sole Proprietorships, 1 

Section 2 
Partnerships, 201 

Section 3 

Changes in Law, Industrial 
Classification, and Explanation of 
Terms, 323 

Section H 

Description of the Sample and 

Limitations of the Data, 333 

Section 5 

Forms and Instructions, 337 

Section 6 
Index, 357 



iv 



Guide 
to Tables 
by Subject 



ADJUSTED GROSS INCOME 

Sole proprietors (tables 1.6, 1.7), 

120, 156 

BALANCE SHEET DATA 

Partnerships (tables 2.9, 2.10), 

304, 310 

DEPRECIATION AND DEPRECIABLE 

ASSETS 

Partnerships (table 2.6), 282 

FARM PROPRIETORSHIPS 

Sole proprietorships (table 1.8), 

198 

INCOME STATEMENTS 

Sole proprietorships (table 1.2), 

13 

Partnerships (table 2.2, 2.9), 

212, 304 

INDUSTRY CLASSIFICATION, MAXIMUM 

DETAIL 

Sole proprietorships (table 1.1), 5 

Partnerships (table 2.1), 204 

NUMBER OF PARTNERS 
Partnerships (table 2.7), 293 



PAYMENTS TO RETriREMENT PLANS 
Partnerships (table 2.11), 321 

SIZE CLASSIFICATIONS 
Adjusted gross income: 

Sole proprietorships (table 1.5), 

120 
Business receipts: 

Sole proprietorships (table 1.3), 

22 

Partnerships (tables 2.3, 2.6), 

220, 282 
Net income/deficit: 

Sole proprietorships (table 1.7), 

156 
Total assets: 

Partnerships (table 2.10), 310 

STATE DATA 

Sole proprietorships 

(tables 1.4, 1.5), 52, 68 

Partnerships (tables 2.4, 2.5), 

240,256 

YEAR OF ORGANIZATION 
Partnerships (table 2.8), 303 



Section 1 



Sole 
Proprietorships 



CONTENTS 

Industrial activity by State, 3 
Business and nonbusiness income, 3 
Farm proprietorships, 4 

Charts 

1A Ten leading proprietorship 
activities for 1975 compared 

with igyj, 2 

IB Business profits as a percent 
of adjusted gross income for 
proprietors in selected 
industries, 3 

Basic Tables 

1.1 Receipts, selected deductions, 
and net income, by industry, 5 

1.2 Income statement for selected 
industries, 13 

1.3 Receipts, selected deductions, 
and net income, by selected 
industries and size of busi- 
ness receipts, 22 

1.4 Receipts, payroll, 
depreciation, and net income 
for selected States and 
selected industries, 52 

1.5 Receipts and net income by 
State and selected industries, 
68 

1.6 Individuals with sole 
proprietorship businesses: 
Adjusted gross income, net 
income, and income tax, by 
industry and size of adjusted 
gross income, 120 

1.7 Individuals with sole 
proprietorship businesses: 
Adjusted gross income by 
selected industry and size of 
income or deficit, 156 

1.8 Farm proprietorships: 
Selected items by farm indus- 
try and size of receipts, 198 



The statistics in the sole 
proprietorship section of this 
report are estimates derived from 
a stratified sample, selected 
before audit, of individual income 
tax returns filed for the 1975 
income year. For nearly all tax- 
payers, the 1975 income year 
corresponded with the calendar 
year. A small number, however, 
reported for noncalendar years 
which ended during 1975 and 1976. 

This section presents 
statistics for the single-owner 
businesses whose activities were 
reported to the Internal Revenue 



Service on the returns of indi- 
viduals. These activities encom- 
passed virtually the entire range 
of unincorporated, one-owner 
businesses, farms, and profes- 
sional practices, from large 
enterprises with many employees 
and hired managers to the part- 
time operations 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. 
Similarly, the barber who owned a 
shop and the barber who was the 
lessor of one of the chairs in the 
same shop were each also includ- 
ible in the statistics. Excluded 
were sole proprietorship busi- 
nesses reported on the returns of 
the fiduciary agents of estates 
and trusts; however, very little 
business activity was involved. 
For 197t, the most recent prior 
year for which data were 
published, there were estimated to 
be 33 thousand fiduciary income 
tax returns with sole proprie- 
torship data showing a gross 
profit (business receipts less 
cost of sales and operations) of 
$0.5 billion. In contrast, the 
estimates for sole proprietorships 
reported on individual tax returns 
for 1975 were 10.9 million busi- 
nesses showing gross profit of 
$151.9 billion. 

The basis for inclusion in 
these statistics was that the sole 
proprietor must have filed an 
Individual Income Tax Return (Form 
IQllO) including a business or farm 
schedule (Schedule C or F) or Form 
H835 (Farm Rental Income and 
Expenses) covering a farm, busi- 
ness, or professional practice. 
Form 14835 provided Schedule F 
detail on income and expenses 
which were included in the farm 
statistics. In table 1.1, farms 
are subdivided into "farm opera- 
tors" and "farm landlords." This 
latter classification reflected a 
conmon 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 operator always 
reported his or her share of the 
receipts and expenses on the farm 
schedule. Schedule F. Likewise, 
if the landlord "materially par- 
ticipated" in the operation or 
management of the farm, the land- 
lord used Schedule F to report his 
or her share of receipts and 
expenses. On the other hand, if 
the landlord did not materially 
participate in the operation or 
management of the farm, the land- 
lord reported his or her share of 
receipts and expenses on Form 1835 
and submitted Form 4835 with the 
rent schedule, Schedule E, of the 
individual income tax return. 

For 1975, a return had to be 
filed by: 

(a) a single person (other 
than a surviving spouse) under 65 
with gross income of at least 
$2,350 (as compared to a $2,050 
filing requirement in 1974); 

(b) a single person (other 
than a surviving spouse) aged 65 
or older with gross income of at 
least $3,100 ($2,800 in 1974); 

(c) a surviving spouse under 
65 with gross income of at least 
$2,650 ($2,050 in 1974); 

(d) a surviving spouse age 65 
or older with gross income of at 
least $3,400 ($2,800 in 1974); 

(e) a married couple, neither 
of whom filed a separate return, 
with both spouses under 65 and a 
combined gross income of at least 
$3,400 ($2,800 in 1974); 

(f) a married couple with one 
spouse age 65 or older and with a 
combined gross income of at least 
$4,150 ($3,550 in 1974); 

(g) a married couple with 
both spouses age 65 or older and 
with a combined gross income of at 
least $4,900 ($4,300 in 1974); 

(h) a married person (regard- 
less of age) whose spouse was 
filing a separate return (e.g., to 
obtain a refund of income tax 
withheld), if that married person 
had a gross income of $750 or more 
(no change from 1974). 



Business Returns/1975 . Sole Proprietorships 



There were two major exceptions 
to the above filing requirements: 

(1) children claimed as 
dependents on their parents' 
return had to file if they had 
$750 or more unearned income ( for 
example, dividends, interest, 
capital gains) and 

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

In addition, some sole 
proprietors filed returns even 
though not otherwise required, 
because they elected to pay self- 
employment tax on farm gross pro- 
fit or because they were receiving 
a refund of income taxes previ- 
ously paid. 

Generally, a sole proprietor 
corresponded to a "self-employed" 
person, although some persons con- 
sidered self-employed under the 
Internal Revenue Code were 
excluded from the statistics, 
notably business partners and per- 



sons not actually engaged in a 
trade or business 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, physicians on the staff 
of a medical school and not 
engaged in an outside practice, or 
electricians employed by a manu- 
facturing corporation who did not 
have a part-time business uti- 
lizing their skills as electri- 
cians. 

The identification of a sole 
proprietorship from tax returns 
was not always exact. The tax- 
payer sometimes used Schedule C to 
report employee business expenses 
or partnership activity, and, con- 
versely, 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 incorrect 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 establishments" which 
includes door-to-door selling and 
selling merchandise at parties in 
private homes. 

Chart 1A shows the ranking of 
the ten leading sole proprietor- 
ship activities by business 
receipts and number of businesses 
for 1975 and compares business 
receipts and number of businesses 
for 1974 and 1975. Chart IB shows 
a summary of some of the detail 
from table 1.5 for sole proprie- 
tors in some of the larger or more 
profitable industries. 

In general, the sole 
proprietorship reporting unit was 
the "business" or "firm," based on 
ownership. Separate Schedules C 
(or F) were filed for each busi- 
ness owned by the sole proprietor 
taxpayer; although if the taxpayer 
owned more than one business 
(especially if each was engaged in 
the same line of activity), a 



Chart 1A 

Sole Proprietorships 



Ten leading proprietorship activities 
for 1975 compared with 1974 



I I 1975 
■I 1974 



Activity ranked by- 
Business Receipts (Billion dollars} 



Livestock 
farms 



Fteld crop 
farms 



Gasoline 
service 
stations 



l£b, 



Wholesalers 

of misc. 

nondurable good-: 



" | 31.1 
J 28.0 



128.8 
130.0 



I 26.1 
325.6 




Number of Businesses (Thousands) 




I 



Trucking 



Beauty 
shops 



Insurance 
agents 



B 
H 



225 
219 

218 
204 



Trucking 



Wholesale 
groceries 



_J7.8 



I 6.5 
6.1 



Carpenters 



Farms 

not 

allocable 



B 



204 
201 

196 
203 



Source: Table 1.1 



Business Returns/1975 . Sole Proprietorships 



single Schedule C was sometimes 
filed depending on how the 
proprietor kept his or her books 
of account. Typically, taxpayers 
filed separate Schedules C (or F) 
if they were engaged in more than 
one business especially if the 
businesses involved different 
lines of activity. Thus, an indi- 
vidual who owned both a grocery 
store and a hardware store usually 
filed a separate Schedule C for 
each. 

Often the "business"unit 
coincided with the "establishment" 
(the reporting unit used in most 
Bureau of the Census publica- 
tions), especially in the case of 
smaller-size businesses, but with 
several exceptions. If ownership 
changed during the year, the same 
business was counted more than 
once for Statistics of Income, 
since it had different proprietors 
each of whom filed a Schedule C 
(or F) covering that portion of 
the year they owned the busi- 
ness. Other exceptions are illus- 
trated best by the examples 
previously given of the barber 
shop which was two different 
"businesses," although a single 
"establishment," and the taxicab 
driver who had a "business," but 
no "establishment" or fixed place 
of business. 

The definition of the sole 
proprietorship reporting unit was 
complicated in the case of multi- 
ple businesses reported on a joint 
return of husband and wife, 
depending on whether the busi- 
nesses were owned by one or both 
spouses so that the possibility 
existed of separate Schedules C, 
for example, being filed for two 
businesses, in the same line of 
activity because the husband owned 
one and the wife the other. 

In any case, throughout the 
statistics, the reporting unit was 
the number of Schedules C (or F) 
filed with the return. No attempt 
was made during statistical 
processing to cope with taxpayer 
reporting variations in accounting 
for multiple businesses reported 
on a given return. Therefore, if 
a taxpayer filed a Schedule C for 
each "establishment" rather than 
for the business as a whole, this 
fact is reflected in the 
statistics. 



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 practi- 
tioners who prepared their 



Chart IB 

Sole Proprietorships 



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



Percent of adjusted gross income 




Source: Table 1.6 



returns, or post office boxes. 
With the limitation that a few 
proprietorship businesses were not 
located in the State the propri- 
etor 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 statis- 
tical 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 1.4. 



BUSINESS AND NONBUSINESS INCOME 

Table 1.6 shows data from the 
proprietors' Form 1040 individual 
income tax returns and their 
related business and farm Sched- 
ules C or F or Form 4835, cross- 
classified by size of the adjusted 
gross income from the Form 1040 
and the industrial activity shown 
on the Schedules C and F or Form 
4835. 

Table 1.7 shows similar 
information cross-classified by 
size of the net income or deficit 
from the business and the indus- 
trial activity shown on the Sched- 
ules C and F or Form 4835. 

Some proprietors owned two or 
more businesses in different 
industries, and this complicates 



Business Returns/1975 . Sole Proprietorships 



the presentation of the data in 
tables 1.6 and 1.7. Adjusted 
gross income and the other data 
from Form lOtO for these proprie- 
tors were included in each 
industry in which they had a busi- 
ness, thus duplicating the return 
data except for "all industries" 
total, the industrial divisions, 
and " farms . " 

An "all industries" total 
containing no duplication of 
return data is given, but the 
coinjonents of adjusted gross 
income have a different meaning 
from the same figures in a parti- 
cular Industry. For an industry 
or an industrial division, "Other 
income" means all income included 
in adjusted gross income except 
income from businesses in that 
industry. For example, if a 
proprietor owned both a field crop 
farm and a grocery store, the 
return, adjusted gross income, and 
tax would be included in the table 
three times. Under field crop 
farms and total farms, "Other 
income" would include the income 
(or deficit) from the grocery 
store, and under grocery stores, 
"Other income" would include the 
income (or deficit) from the field 
crop farm. In the "all indus- 
tries" total, however, the return 
data are included only once; "Net 
income (less deficit)" Includes 
the income (or deficit) from both 
businesses, and "Other income" 



includes only nonbusiness income 
such as from investments or 
salaries. 

There are many joint returns in 
tables 1.6 and 1.7 which also 
creates difficulties in analyzing 
the data. If, for example, a 
joint return were filed by a hus- 
band who was the proprietor of a 
business and by a wife who worked 
on a salaried basis, the return 
would be included in the data with 
the husband's business income and 
the couple's combined adjusted 
gross income. On the other hand, 
if the same couple had filed 
separate returns, only the hus- 
band's adjusted gross income would 
have been included. 



FARM PROPRIBTORSHIPS 

Schedule F, Farm Income and 
Expenses, and Form 4835, Farm 
Rental Income and Expenses, 
provided detailed types of farm 
Income (summarized as "business 
receipts" in this report). Again, 
for 1975 (as for 1971), two of 
these detailed sources are shown 
in the Business Income Tax Returns 
report. 

Table 1.8 shows two sources of 
farm income and two expense items 
from Schedule F, Farm Income and 
Expenses, or Form H835 , Farm 
Rental Income and Expenses: 
(a) agricultural program pay- 



ments; (b) commodity credit loans; 
(c) conservation expenses, and (d) 
land clearing expenses. 

Agricultural program payments 
were comprised of all Government 
payments, whether received in 
cash, materials, or services. 
Government payments included those 
for approved conservation prac- 
tices, improvements such as for 
pollution control, approved 
forestry practices (such as the 
planting of trees), and disaster 
payments. Conmodity credit loans 
represented loans from the Commod- 
ity Credit Corporation on oomnodi- 
ties which were pledged as collat- 
eral. 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. 

Conservation expenses included 
expenditures 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 percent 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 limited to the 
lesser of 25 percent of taxable 
Income from farming, or $5,000. 



Business Returns/ 1975 • Sole Proprietorships 



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Business Returns/1975 • Sole Proprietorships 






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28? 



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Business Returns/ 1975 • Sole Proprietorships 













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1 


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sis ::;-2 


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5 


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1 


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5 
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till 
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a. 



Business Returns/ 1975 • Sole Proprietorships 



;0 •- 9> V ro i/> O 



'' "sissss "sassssa:- '-"sasEi" ^aastss stasi? s s; ■"sss" "=s3;s asrsas 



OiO<nc*Or«- r~- O O <n cv S> O <D (^ ■^ OJ <V O •- * 0> flo f^ f^ "O W •> *^ « O f~- </> CM ^ fO ^ 



irttf>j>j«w f-;rSS?3 ""tSS^ ^R 



DDom^^ oci*<->«»o r.or^«-0(Mrt tynrt^cN 

;~SSaS SKSSCES "SaStRS ::SSSS 






Sa '"SiSS" 



M^(o^*y« 



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r4 r.<0«jq^2 ^^J^^'^C^f^C^^ 



onooi^ai lOU^-jrcMf^rtf-- (omrt^oi f^ ""S "'^'^SSS"' t^«^m«-'~^ S'^'^SS* f^€ti'~f^*" <t><T) 



1 

3 
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sa 






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g- sTats= issagsssa 



;?5sss s aa 



nj 4 in r^ in O) CM o r- to «■ o "- oaJrt i^ CM o r-- o f- O 9 

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s2Sg 3g _ 



s tsssSs 58~ss5sss aa5s5Ss ssssssg ssSss 



CO r-^<A Of^CMCMI^ (DCM^CT^CMr' (pC4 ^rnCM OCMCMr^ 

s gs SsSss ^lisSSS SS-g;? tSss 
;■ -"~ s--'-'^' -■-----■- -■"----■ -"-- 



asssssf 



;Rig assssss staas s si ss::sc sassSo. ::s.-sa.i jss.^s ss 

c^r-O gj^ ■*S--c^j rtCM'-'-f^ CM •--- o^ --^ «iA^ "■- c^ cm o**""*- c^*" 



a S°£3;i8 









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isSsss ispfflac essss as g 

•- r" O <o o 00 ciri — ^5! •- <ti j^ •- iP "^ "^ t "" "^ 



2 5Sis3l 
2 g^s'ss 



9 CO CO uj ff O "0 1^ "Z ?? CM o> •- O P) y * CM r" lO G Q 5 

C\i CM *. CO irt O ^_ O O O) •_ >"- — f^. <0 ^ ■« CM CO « rt 

Scm' cm" cm' '•'> •-' V o <5 5^ c-j r-.' ai m n S t; •"■ " Sf ^ *" "^ 

CO !/■ rt CM a> •- ^ ^ COCMSO ^ CM V Q ^ rt O •- a- 



nScM S XJ R"SSS oKrt«alS "ffi— ■'~-»H OfVn^iQ — rl 8 

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s« i 



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sis 

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a«8 



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si 






Business Returns/ 1975 • Sole Proprietorships 



« ft «^«^^0m^e«0 to^iOOiACOO •- r-- •- I eo I h- o r-. ■« r-. fM *ft O « Mr-— ft tO^Ot *t>J' 






^ls*aR s^r'S'S ^^Sss iS 



rSSPI 






•>•-«> •- • f- «atr^ ^ IOC 









ooioi incDtD <o*-JNOC 






11 






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S5 5 




35 £s5 





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if 



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3 vi^j -a; SI:-o^ "-SSi' 5 ■* ^SSiSs 'rrSiS 



3 

e 



I 



c a 



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li 

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e 
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5SS"S "rrtP! 



'5 SSSSS SS e .-8.55 



Jsl 55 



t ■# ^ A irt ^^ 



"^ 5 2 jSi'f K sSS'l*'^! «g2 8 s «§''jS5 sg 2" -'ags | §g§ E*5 5SSSS s§§*S S ^ s = a»s; g" — ss 



r» n «^ '^'^aJWc^'O"- 50<ijmi>..(0« lor^ licli-- rlr-'^fv*— O<o ^ t^ooQ <!* Oir^pij r>.CMto *"r-~i>jiooo rtO>f^--M .- ^^ tsi ^al«- in Or- 

P. n -- ■• as iB ^ {-) <N <M •n<Ort«-S<Na> tocMp i: cj lotooicM/o cy W 5 ^^rtO o ^n— ^ r- K <Oor- — O cmiKSm^SJ !i ««* S^~io<o3S K'-'-^tncv 

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R 8 " ~' ~' , _- „ 



8 £ ^ CCSSSSJ ^siSSals Ssa'8'5 .SsSS SS t -IsSi; .. ..- 









? ^ 2 Sfeiss?! sS§ss?f SsS'5'? liSts SS S -l~§ s SS? i?; liSsS §2s§5 § i iiii; 

8 3 5 SSS'^S'-S SSS^R'-'" 5S~ C 2 ISS^S" '^" S -■'2"' 3 ;:5"' S = Si SSJSS SSS^S ; S =~'°!J' 



2S 



5 s s ssiissg tSS'Sss sssisia ssass ss & sss s sss 

9 IB o* V to r<d tn (o >j~> r^ ^. •- r- ■- «- •- m •- •- 



ssa 2SX5S assRis" s s s-^^is-' s — ^;'~ 



* h. o '^CT)'flpiff>c\itii 0'-"-(-iOtsiP- ^-cyirtlo)!^ o^fMCMirt eOin <8 (nVv ^- a/nxci ^(mCJ .-nto--'- ■-Wuir-.io « <p mcMw'^in i" 

s s i sSSsssa sBCssss snsigi't s;sss Ss s .~°*-r n 5S« sss sRsss S3SS3 a 8. aslSss s— 



o o «2 2! ? " r ::: r " r 



^' UllO « CO u^' (Ni fJlfiOt^ 



S SiSS"S "'S S SSSi S S3= SSS aS!SJ:.S sssss 



SSsfcl 2 gs 



2 H i ssiiss= ItsisiS ssJiiis s?sfi is § 

rt »» *^ moi i/i rt to »n f^ (SI — 



_S25 g 2S| gKS ft 



!!S sas'-s !S a 



III 









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22" 






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= Sooz 



PI 



a 



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c * 2 

111 

sis 
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0,? 

II 
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V 3 « ^ n 



r* 1 
II 5 

Iff !i 

ucc(j£ 3 



11 






1 

?• 3 5 " t- 
a. u -Jt/;a. 



10 



Business Returns/ 1975 • Sole Proprietorships 









S^SSS ■'■"S5SSS 



SSa'"'"S ss ^Rn- sss 



*; ^mtoininn i-oj^- 



rj— c«p^ 



«c09>oe>i~ «o(Dcs 






-sss; 



1 



U 

I 



3 



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E 






ij 



Bssssa " -"^n^s ss ESS; SSI? 



~cOOU>(p 



cooiojg a>r-<- n « u* 



ai r~. 't> o> tn to Tl tniot^ 9 "tio u} ai CO r-- c-j • »-cu<0 e "G ^ f 

tM — ^cmKcm * iriaD«5JS»-n «o O f- n 5 r- A — fo o oo ^ 



?;j.s ssKst sasiii ^. ~s5a° s 



'~c> 3 >-- ^x c> SD r- a ? 



3SSR5? 



8"s"^" ggtsss as^g's ^ f^S'*'^' 5®5 *?g*5«-R« l^eg^a 






Sssss- a" ssssk's ""»■ s;: 



sesssa sg^si 






f"-, O) ^_ f«. 3 K "» 'v_^rn •-'^_ eo 






:-! 



II 



■* ui r^ rt in ;^ e t\ CO ^ r-- r-_ * t- 0> 

oi <» n' ri <r ^ — ' • tiai to f--' •-" i/i oj 



^ r- * * lA •-. lo f- t-- n lo —_ tft f\i ^_ 
(*) o J; co" CO <c <o oo" ^ S? ''^ '"" ^ 



O* €3 K * rt f~- c>j r- 



S a«Oi;p^O ^Jrtm 5 S f; S iX CM c; 5 i; fi '^ 3 "' 

1^ *-<OiQo>0 coa><o co'0*''Oc^fM"^0 o^^^cnr^'flO 
O <oc*jrt »- ro <\* ©P"" CM«— f^ojoico^Q'— 



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"ss:^ 



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as"" 5"S a sal 



^ <o rj a tsi !£ 2 * S ^ S ry O IT •- 2i C^ 

!!8S SSSS a 2S5SR Rs3 *5 

to ri r~^ — m w — ^ c^J — o>V 






5sa8$ 3SSSSS 



Tl CM eo CM Ol ll^ O « CM CM 9 u^ ? 

sasaas s ssssss 

Cm cy * w cu ^ cn S 



0>n 9B?3^' f^PiC 



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illifll 



llllll 



Business Returns/1975 • Sole Proprietorships 



11 






"SCrSSrS *St82'"S •"::;:a2S SSJsS rSSUR eJSS 









to O iDO*^-Mtrt lO O r- c^ c^ >/) 



D o <o o to CM o <^ ■* f^ "i o> o to t_i o o> o> M •- w- f-- O) »r 



{» 






r-SsRS? atSS SS "> SSSiSSS'- '°;S'».-arS 



p^ CR ^ (0 00^ 






s:sa= ssiSR'- sss<" 



5a;;s' "se-s^rc 



1 



5 
u 

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8 

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c 

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o 
a. 






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..0(0 «>«(>• ^ift mooiOOnwto (mC>C3^--5N r^cjOisoo ow«-<Oto to----i-. ^to tJ OQ^^iD^to '^^{3'^S^ — ^ 






|s~-Si-s. sl.s.SgiSs iiS?ss SssSS. -§5eS. 



Ssi^gsss 



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« rt O in m (D * •-. ^o fM 0> fy 0> ". "^ 
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12 



Business Returns/ 1975 • Sole Proprietorships 



•D 
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3 

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1 
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35 SSSSSSS 5SS-" 

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13 



(0 



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a 

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iSEl 
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281.240 
50,762 
12,455 


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1 


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104,211 
39,6S3 
42,970 
69,709 

235,055 
34.924 
11.066 


3.687 

1.467 

556 

41.284 

2.372 

375.533 

553.190 






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Business Returns/1975 • Sole Proprietorships 



111 



• S-- rn^— oop^ai-- -w — — ^*-- 



totri ^ <j> n r-._ ■« i» S u5 n_ ^ « 



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f». <D lO — o OUT- CT r-- i/i PI o* iTi [^ o >n oi "ff CM rt — — p~ — — m 



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Business Returns/1975 • Sole Proprietorships 



15 



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c 

a; 

Z 

£ 
« 

EA 

v 

c 
tn 

3 
CD 


1 


S g 












1 

E 
o 

1 

z 


1 


11 1 


1 
1 ij 

g, iii- 


fl ! 

is ^ 
85=^ - i 

i|it|sl| 


lis 


i 
i 

o 

1 


1 

IeI 


ill . f 1 fl i 
ill n 1 i i: 1 

iiiisiii liiiiii mniu i 



16 



Business Returns/1975 • Sole Proprietorships 



II 
li 
li 

it 






fl_S 



o« o O ■- (D •- tn o r- r^ if> t^ in rt « c 
(Ti <& i/i « r) « CN --_ to S w oj •*> c^_ •-_ irt ^_ f* 
1^" c^ V a> V f»-' — ' cJ *^ •- •- Gi <f> iti d id vi ■^ 



ssa :: a= = 



s 3> 



?e> ^ tn in r- m pj -- <p ui M oo^f^h-tp-- 
a> •- m r>- Q 0> tn cu N •- o •- m cc m CO m q 



5s I aSS 



S' oi Oi p iH » 5' O) IT 
□1 (O (M •- ^ ^ -- c 



•-■---t"-_a 



(D CM o c^ •- r^ to 



F^ <o .- (pn (Oi>^ QocMin iomaoa>Qr-<- •- a» 

(O 4 a> o oi n <0 A •- ■« eg ^ OI (D Oi <D 0> •- •- ' en 

« <5 p^ r) o CO cj <7J V «i csj ^ r^ i/i (M •- r«. r^ to " 

S^^SS' 2" •- Si^--S 



SS8S 









S SE 






S'^^'^S 



'XOr^r.tDcoiDQ 
- 1J- <3) o 00_ F^_ {^ to 

nir><oo<x>2SA 



- oi ai 3 1^ o *^ i_ 



•) CM to ■« o» CO « CM r^ m «> •- co q v to m 

9 OI « (O <E> CD CO o lO •- r-- <o in A o v 4 

M « CO f-- CM o <n «_ CO oi CO oi in ■« co * lo 

d ^' aiai •-" (O O) co" ip lO ul •-' lO •-" id r~.' r-.' 

— CO CM^CM»-fMa5QlD OO0>CMO^P^ 

j> ui r- OT p^ — ID _— S in in CM co_ «> in m CM 






n O in * V. 



•s s 



SIS 



3 CO r«. o CO r. — <M (o CO o) ■- to cm co »- m to oi o aivS o •- •- o 

— o CM * -fl o) .- r~ in ^ o> « in CO CD —■_ in lO. "^ f^. m in *_ ro ^ cm ft 

fl-" (O CO in o o' (O iri CO V cri a> cm c\i in le o co ^' id' in id V co •-' ip 

ncM--*-in o^^lD<Do<ncM cd ^cm (o incM^ p^ <jDr^a> 

^^ — mCT>fu — --in — (Meocs— — r^io 



■a 
o 

3 
C 

C 
O 

u 



T3 
C 



"D 






0) 
(B 



Sp~ r«- CO in ^ m >- (o 9<oa 

(O oo (O o CM c3 o t>- (Dine 



iM 



.- (Q ^ ID Q O) CO 1^ CO CI 



O CMg 






r> CM CD CO A »i 



1> « m Q ■- CM CD •- CM Ol •- CD^CDOCOSA « — ffl O) rt f«- 

oc^o in •- CM r-- m « CO CD 2 ^ lo p« r>. in p^ cm cmoj — o co 

3 CO ^-; CO ^_ OI cji «_ ■-_ co_ ■« in o> CD o> •-_ CM to r~_ ^ooicmco^ r~-^ 

n CO o* in CM CO r--" CO •-" f^' ■«" cp to o e»j i" o r~-' p • .-' c* iW • iri 

wo— CO m CM CJ> to CD ^ ■- S W « CO CO CO Kl •- — CO 



iri CD co" ■« ■«" O) ca cr 

VCMCSCOCnCMCOC 



SSfl 



Ce - 
t • " — i 

O o 3 a 



6 S 3 



S K W S 



;3S 



" u * — 



3 ^ CO v CO CO Q v in in cn t o <r> <n r^ a> at a> co — cp r^ cmcd-w <q mcoc- 

fi m (ri r>. o o CO o CO CO CM co oi cm co •- cm '« oi CMOcp o •-a>cp in co id r> 

ooco incMin-wocMcooi r«.o^co_r--_0_>--- cm cooio r>- cD^fco o> coajr- 

- id m" ^' CD V ^' o' o' CD CD in o> f~-' r~.' cji CO CM — . . -» Co • C3 id -v' r^ in idn ■v 

w CO r^ CM CO m CM — * CO — co — in •di^ aiat 



- m ^ CO •- CM o CO CO 

-CD CD •- ^ ^ « CD a> 

t V ^cD^o>oino> 



Sfi s s 






CD « CO -- CM CM CO CD in — in CO 

S ?aS ^ r-. Scocooo CM 

co' cm' --' o q cii a» co" co" co' ■-" n" 

■- CM—-- in CD WO>CO ■- CD ^ 



a •- CO in CM CO coh-co« \ r 
-coiir-cp in —moj^ ' ■• 
- O ^ en o> « CO •- CD CO u 






in5S>ncpcoOf- 
yic6.-o*»cocc 



I? 



50* r^ •- CO CO CO ^ — -Jt moco — — 0« '^'^SmffiScJ 
0>QA Q^co'oOOVV ^0>mO>r^CMCO mco^CM^*— c' 
coinco ^^cnmft^^co^■ o>Q>«r^»"0^in in — cnm 



s gSi? 



loininr~-CMCMinr^ 



Sncb cM<Dco<-air>.<o» r-^m.- 

_ o tn •- CM_ co_ ^_ ^-_ — — ID in r~ co c 

(— " CO -w" op" -r" o" in Q cm" oi co' CD 00' o •- 

CM CD ^ CO r-- ^ CO o> CO ■- r«- ■« co ^ c\ 

CO in ^- « <» r^ p«- O) in (D <D oiinr^a 






O CM_ ■« ID_ O) ^_ « 

en co in r^ 2 CM 3 



« r--' oi o) — ' "-" g 



Sj no, S 7 CO CD VI 

to ■- CM "S c\J P^ A 



'3 ^ 



-1? 

» E c 
1^1 



mill 



III! 



E g c c"2g 



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ill 



s 



Sic 



S I 



S 
2 

ri 



It 



fcSJ 



- i|ip«i- i 

S SSiSisSSB 5 



Business Returns/ 1975 • Sole Proprietorships 



17 



•a 

0) 

3 
C 

C 

o 
o 



w 

3 
•D 
C 

a> 



V 



0) 

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1 




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i 




11 


s. 




i. 
1 


Hi 


i 




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sr 








t 






hSi 






sr- 








. 




■^ ■> 


i iii 


^ 


1 = 


1 m 


s 


f • 
1 ■ 








Ill 




; ' 


'Ir s 






i i 


,! ll 

1 ! 
' 1 • 


SI = 


1 


s- 


: ii. 




i 


i; 




J> 


ll'S : 




t 


1 Hi ' 




Sf 








fe 








? 








2 




S : 


s 










IB 








i=" 








s 








<0 




iin 












s 


1 






< 








la 


5' ' 






1 


o • 






















1 : 








3 = 






J 






??: - 






tSi s 


i 




3SS - 






i 














4} 






Z 












o 






c 






s 






T« 




E 


!;E 












3 

C 








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i 


-sg 


sSaipgi 


§3isl5£. 


S SrI'S 


SI? 




5 


~i- 


iiSSsiSi 


5s*SsS? 


Ssi'S 


i 


(S 


ig- 


£ 5r ri — ~ — rJ I> 


Si^SIS^" 


— — f" 2 


sss 




<n 


if 


|P|--S| 


SSS~5S" 


■_•_•_ 2- s 


t 
























ctH 
























"T 


si? 
si" 


§i5sS?sS 


igaals? 


_.J§|?'| 








11" 




iisSsEs 


.Jfji's. 




; 




iilSfsSa 


sssii;^ 


||_?s|_s 


SSS 




~~S~ 


si 3 


SsssSsSi 


s2S5g£i 


e S§g f 


«R 


s 


SS'S 


sssess's; 


ssss'ass 


-~~ '"■-§ 


as- 




S 


oIoS 




=S«"S'=' 


S-_C [;~-_5- 






tBOi 


to <NJ — O — — 








*Nr 
































~|~ 


Sg* 


S£S|SS5; = 


sSsScSi 


ssiiSs i 


?sl 




T 


ss§ 


sisills? 


miii^ 


«SsS§f S 


a 


i 




sg5ss"SS§ 


asiJSS' 


^'•" ~S-C3 


IgS 






si" 




SSSfegSS 


,c. cM-.c^g 


s 






o«. .W 














<d"«" » 


































^ 


ISs 


iissssss 


EsSsssS 


££SS8S S 


s?5 




T 


sgf 


pjlsall 


SlisiSi 


sJlis.S 


s 


1 






$f^ie|S2 


f^ ^'(>;r^"r~(i> 


«)-CM 




Ot 




eoSSSSr^Slf! 


SJSSJSSi 






S5- 




fvi to- r^ 


— ^ at 




lO 




04— -» ^ — (D 






















■« 






(CIO 


«>- V « 






















"% 


on CD — 


sselsi^ff 


iia|S?i 


; ills i 


r^cMin 




s 


OOl — 


CDIOr-C^— CWCMCD 


«P — C7I CO >^ — >n 


cn ^ CM — r- CM 




~S5 


sss 






asa 


assassss 


isssasa 


a_£SS5 s 


o 










•n'r^ — iriiWr^co" 


S5S 






comcM 


£ CM f^ In (^ m si S 


SS- 2SK2 








f- >rt — 


gSSR'^^S 


















a>aj 






(^ ■» 








Oi — . f- 0_ CO 






4 






t->(Ni r«i 






















a> 


or-.— 


(M lo m m CM c^ a> (O 


Sgggssl 




COlSCM 






cnnin 


— cjjgmmcn — -T 


ISIsssi 


e? 2SKS IS 


•XI 




— <»tv 


tS.S_^_SS_|S 


S_SS53 S 


SfcS 






or-o 


rtlOQ-waCM^CN 


r~ 




or- CM 




o 


co^co. 


O CM * — S a) cj> CM 


— c^c^incM c^ 




s 


S55 


■oSi^S "-£ 


SrS'IffS::" 


-C--K- K 


!?"SS 




s 


ss° 


gS^K3 -OJ 


?ss-gs" 


"'---ivi s" 


£ 




oxn 




CM 


CM CM 










CM 


CM 




c^'c^' 
























a 


S|S 


sSSss??! 


iSI.§Si.~. 


a isigs? 


SS5 




o 


iss 


P:s;SSS5SS 


ilUU% 


t SioS — rtS 


3 


">_ 




ojo-r 




V 


cMiDCor-in^ento 


at lamcDCMCMCM 










OOP^^moiS 


f-.'^-rJ-f."-- 












2KSS5S3 










tSlCItfllDCMC^O — 


— lom CM 








cnr-.io 


<>Jf-.l5(MOl — CDCM 


— ^c^ cr> 










^ ^ » ^ — 


a> 


CMPO^ 






i»r-- 




— c->.* c^ — 




<? 




(O<0 


V — " O 












ne6 


CMOt (D 










CMfv. 


P«iM PJ 












CM CM 


CM— — 








", 


Si." 


si3°§SS8 


esisSis 


S ' is 1 


lie 




T 


ISg 


iilSissi 


§iggls§ 


S 1 SSIS 


§ 






CD < u> 0> V « CD ID 


^^RSSS'S*' 


<~ ~ioaj~0)' 


r-'OCM' 






Is"'"' 




cnirt'o-rr-\rtcn 








So'"' 


— to en t3> ru a> ann 


oj— —CM — r^ 


— r-m 






OJ-Sf^ -WCVJCO-W ■= 


CMClCVtfl- 




pC 






CM ^. CM tn CM CM 














in CM — O) CM CM 










(^"O 
























s 


tntf- 


kn — covavocM 


iS^isHg 


tn r~ m — ■v ai oi 


s$sg 




in 


inr-cs 


oi f- o cr> CM » -- m 


3tDc^r.-<M* 


ss5=as a 




m-vo' 


lo o r-~ e^ in ^ f. w 


^(sr.ocv— — 




o 


CD ID en 


r? CM m en c^ r^ r. en 




«. 


PIOCM 


— ^ — — — C^UIOI 


a} ^(S(0 .V n 


^ .»eM 














w'ojcg 


o in in — ' cm' fi — r-.' 


SS::'2JSS'" 


„■ ^>,;«,-._j 


Sis 






CM^'O) 


SssissSs 


CDOi^-Oinocn 




V 






oSSoPiS 






ooincM 


^(M— — «CM 








— o 














ICtO 


in — « iD_ m^ 










^" V 














ci'c^' 










s 


sss 


sisisiss 


SSSf^Si^S 


S?~5s5ii 


sss 




- 


SSS 


c^cor-O — 05t^3 
•-co'"~«-cM^a>m 


Ssisisi 


gffiSSSSI^S! 


2 


to 


om^ 


ocDu-iooino 


OJCM^ 






COC^CM 


■win«>r-.cDO>ncM 


COOOCMC»lOtM<rf> 




2j 


<»■ eg li 




m .».-.>,■ CM- oo 


s-'»ss"e 


in CM CO 




<s' 


w'in'pi 


w'g'gg'cgVm'in 


ss~"ssss 




cm' 




air-cs( 


ssKSSKes 


F:3S::g;X^ 


moicn 




2 






o> 


rsj 


■W.C7- 




iDooru 






(dS — 


cu.vu> r^CM 


^ * ^ 


CD 












































nci 


nCM tM 








5 


SSS 


S;::SgSSSS 


;;IP^38S3 


X Sell i 


ISa 




O) 


off S 


s«sss^;;^ 


sSISIil 


S gsfa fi 


^ 


O 


uir-i-~ 




u^ o> «>«>«« — 








CMOICM 


oj n r- CM n CM CM m 










||i|;Pii 


<\i cm' ^' r~: a> cm' — 


5c~:s5-c3 


f-oc^- 




oi 


-»co.n' 


«r-'M>o.-<D'.fl«.n 


SSSSgS" 






tf> 


sS 


f- «o c» CM en c^ — 


SS" 




* 


SS 


to -- tx> ^ <yi '■' — a 


~ ~ "^ 


n 


















c^'c^- 


7i7i 7i 








t\J 


<X>(OCV 


lO V <f> t^ o >t> <n r^ 


cn-v ^r-cM — c^ 


•na)2<oor-.<otn 














ssss?s*s 




m 


5SS 


<» r> o o r- m ?> S 


cMOioiO^c^m 


<oo> — 








-.-.'.S>SSK.o 


CDCn— — SOIDO) 




» 




o.-win 






ocotr. 


'»^.cO(D■•^-i«n 


iocoir>ofM..o,'«c~ 








o> c^ c» CM (» a>o> CO 


oi c^' v6 iii o lo' *■ 


•n ^'m'cn'^'— 'cn' 












ggSSgiSS 


•" ""sc?-$ 




S^ 


ts/- 


SSg3S"SS 


* ^oif-cvjr-cM 


"- S 


ooes 




O) 


SE*^ 


£SJS;::"'^ss 


S 




















2' CM CM 


































m 


O ^(D 




ISSissS 


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si§ 










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CM-Wf- 


(n^ ^loSirtinco 








I-- CMCMCMO'f-TCM 




asssssffis 






■ff Ort 






<n'^.^. 






-» ^CMcOSflOinin 


t5 en K » CD <n S 




S 


cgO>« 


o' o' iri CO cm" r-" ^" o> 


ssSis'sS 


CD '-' ri — V 1/1 cm' CO 


-con 




o 


S-K 


Ti io' cm' c^" ctT w" — ■ O) 


SS5SSSS" 


co-n»CM«-'tM- 


to 




S5" 


552SS! = ;;s 


^ CJ>^ c^ 


OlCMC^ 










CM 




CM C^ (M — O — 


m 


en ^ — 








ooiSS-SKo 


— C«CM CD 










Or;*-"»" -■ 












22 




































i 


SS = 


5?ii^sss 


ii^lsSs 


S SSSIS 


Or-r- 








CiSSSSSSS 








S5? 






or- CO 


■n ^ — s>mcM>n 


« ^coco ' rci 




CO^CM 




1« CMCMO) CC 




o 


<»-'^ 


cr.S5_eMin:Jro,S 


1- 5tnoo<D-r 


1/1 CMCOCO C» 


•". 


« 


(D r> «" 


- 2SS- *"!?!- 


miriiricMOiwri 


tfi-r-:~ ain CM- 


-'-'o 










m'coo-V-oo 


•"— — ^' a 




n 


S.g' 


CM*r>— PM — 


— o 


r-CJlCM 








3cMS«2*!nIrt 


CMC-IO— — — 








*rt — cno ^ 












".n 


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0) 


























































u 

c 


























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i 


£ 




s 




c 




1 


S 




g 




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II 1 

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o 


1 


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1 

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liillil 


ll 1 

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1 


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m 


m 






z 




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d 


li 






z 



18 



Business Returns/ 1975 • Sole Proprietorships 



•D 



C 

o 
o 

I 



in 

3 

■a 
c 

•a 

01 

** 
u 

0) 

«> 



(A 
0) 

E 
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I 





1 




Hi 


1 


". 
S 


IS 

S5 


s 


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i 


53 


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s 

i 
1 


[If 


g 


i 








SS5 




? 








3 

O 


1 


i 


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SfSS 




i 


II" 


;8t8ssss gasssE? issssags s 




im 


s 


s 


lis 

SSS 


ii Isal 


«ss§s§K isSisa S 


5o) 






5ss 

||8 


p-C£S"-gc sss2ss= s—ass-g- 1 






5| 


t 


1 




ll.r-.-.4. 


sSSisas s is s 






o 

s 


ii°' 


Ss s' IsaSSli s g__g s 

|~-_C-_;.|S ~_.o~^~™ -._:_^«.._._s K 




4is 


1 


1 


si" 


ilJccii 




III 




o 

s 


SSI 
5 5"' 


II S SSSiiSS 3 a a i 
sscc=:-_°-_ £i:-~=~' -■e.-_c--^-_s g 


■J 

o 


1 


£ 




s§5 


i? s Is 
ss~s — ''~ 


sgessss 3 RgSS g 


iP 




1 


§2.1 
as" 


otn & o u^ a> e.i oi p.- r^ r.- iB .- .- m o cm 

|sCg-_-_«-_ gs^'a''"'"' a"---- 5--S a 


o 

s 

c 


o 


t. 


5 




isSassis 


SslS5"5S §""■■'■§"- 1 






1 


iiS. 


ssaiSaiS SsSlsl? gS§s?3SS ? 

|||SSSSg SSSSSSS S-'-gft 1 1 




1 

% 

1 

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3 

1 

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g 


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i1§ 




s 


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t 


1 

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1 

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111 


1 


1 


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III 




f- 


<0(0 


r- t^ 10 r- ifi <o- CO r-. O) in 10 r- ffl cr> mSor-vo c6 "O 

|fi£|f:;5SS g^"S"5"5S"S ^'-'-'-^^-s 1 


o 
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i 

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Iffl 


I 


1 


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ii 




i 


sis 


s.sga5.|s.s. I-S.js.lis. g___ag__3. s 
ssEgsisgs s-s^s"- at.i-!_'"~-_g s 


1 

i 

pi 


iflf 


£ 




Bll 






5ig 








assfsssg SassSiS i s3't 1 

||3|-""2g" ~ = ?~~"-- "CCC" g ~ 


<^ 




1 


? 


ill 

c>j_esj 






iii 




i 


If- 


asiiS5a£ aaSSSss S' SS'S s 




lit 
... 


£ 


i. 


l§5 




iSS=s|£ =1 ;s s 






i 

s" 


la- 








••' 


E 


E 
o 

u 

c 

« 

z 

1 

1 

(0 

a> 

(0 
(A 

a> 

c 

lA 

3 
CD 


5 

1 

z 


j 
1 

il 


1 


il 1 
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ill .^ S 

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i i.J ||lf gj 

liillii illfllli 


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pi 


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v 

z 

i 

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1 

c 
S 


j 


1 
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Iplllll |isl|ii lliflsll ^ 



Business Returns/1975 • Sole Proprietorships 



19 



g> 

3 
C 

C 

o 
o 

I 



0> 
(0 



I 













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Business Returns/1975 • Sole Proprietorships 



iifii 



sss 



•»*r^(^ AmmtnttMOi ^eaab^ir^ to o "* ^ ^ inAr. — «i lA Cfi oi o r- K ■? in t^ " N cS " 



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00 It '~t!S ^ f ' * f* "-looto «nc3a>ai<Min ^ cm i » 

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a> •-CM oi I*. r~ — ^uS~'tM^CM — CO •---•- o •- — u 



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A ti>9)A CM<OCMW^^CM^ 

O ^tom w tn ^ A ^- p^ ID o ^ 

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11 I 



Business Returns/1975 • Sole Proprietorships 



21 



li 



i 



SsSi 



SS ^ Qs3i ' 



- Sr- S~'~6--8: 









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li 



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22 



Business Returns/1975 • Sole Proprietorships 



uf MTOr\i>nio '-•-tTiao lO ^ f- 



DOl 0)0) w> 









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notOKn*~ (ppN^ ntoe't'- 



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Business Returns/1975 • Sole Proprietorships 



23 



•est asss ssi esssss sssa -— _ " «.»-o>- -o»o »»_» » ss»;a sa- 



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24 



Business Returns/1975 • Sole Proprietorships 






I I P *"" 



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= 885 



Business Returns/ 1975 • Sole Proprietorships 



25 



Mininn fw»^«si— nn 






5 ssasS t:=? 



<0<Am«m lo !>• kh (71 (t>n 



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26 



Business Returns/1975 • Sole Proprietorships 



•£>ota3<^^ (siocM— n<B m nannatT- •- — r^ a> 1 I «) p- — r>. | III <e « III 

■• ■« o>f-CM coi^ •»« <-)- « a>-«<DO>«> ^o«>« wi» j M 0^*0 irt^ Ml- too r~i n f-r-tfito^ ooxi I | 1 



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Business Returns/ 1975 • Sole Proprietorships 



27 



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28 



Business Returns/1975 • Sole Proprietorships 



I I 



- 2SSKS RSSSS 8- 



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Business Returns/ 1975 • Sole Proprietorships 



29 






I III 



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30 



Business Returns/1975 • Sole Proprietorships 



• «< ^».-*— -^ « « 



a s. 



II I I I I I 0» (SIOOOPI o'««>a> fao 









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Business Returns/ 1975 • Sole Proprietorships 



31 



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32 



Business Returns/1975 • Sole Proprietorships 



c 



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Business Returns/1975 * Sole Proprietorships 



33 



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ii 

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'y a^ a^ t^c^i^io 



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5 V o CO o2Sv O I n 



$ 



u 

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•5 SS^'^'-Sj <^t^?5 ^"-O 



S2S 



ssc; I, I 



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»5 6^ 






I SSli;; I I I 



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§ ssjsfi g||5 s;-- 



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o = 
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_ *^^^^^oj^ r^ ^ n V 






11 



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<r> S ■". * ^ P^ 3 <j> rt '^. •". ^ 

— n 03 in' lo JO ^' >ri cm" 



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u 
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8 SSSSS tSiS = I 

V .- (O lo ^ 0_ f>. m rt f^ pg 



3$ SSSs; I i I 



e 

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H 



_ 85 



lis asj 



= 888 



i 

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sooe 



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ill 



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lill is 

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111 
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= 888 



Ilii != 



8i _ _ 
5aiS; 






S88§ !? 



34 



Business Returns/1975* Sole Proprietorships 



R n. 






?,^s^ 



o<o« n cyr>- 



588a sa — 



^ rt --.OOtrf CM m CM CM T- ■^ ^ 



S sis SKSS S — ' 



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t\i n n * en rt rt tM CM cm — 



<4«m o>f-tO» to 



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? Si!!in!!)?S ^^KS !3, 



S_8S2 StSa i!l„„ 



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oK O III ^locn— •- i5(-)(-)<N Vr6 j3 cm r- m — .-mrtS ^ Sj 



a g 

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to cm' ai O ui •_, '■ t^ !_. '^ •" "^ S S S ^ '^ t-. t- 



■i t^' to 5 ^" ^" (J) IT) r^ p <Nj' • 






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ll 



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f^ irt ^ '^^ r-. CO -*_ — as M (I 



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if 



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iiS^ 



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a . 8ii« 

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sii! 



Sill 



Business Returns/1975* Sole Proprietorships 



35 



-L' _„: 5_" 



5 — SS 5 



• SSSSa 2S2S 



rt M M c5 -- 



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t^ <o <0 to ^~ <a (*) (O I 
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II 

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o o 8 « J 

o St 
???5 3i 



5885 






3MMMM 



;s8s 



jj2a5 s- 



S5? 






36 



Business Returns/1975* Sole Proprietorships 






I I 



-SaSS REES 






c 



o 
O 



a 

M 

« 
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M 
3 
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3 t- 1- -" -^^ 8 ffi ff 2? " ^' ;- a •-" f^ <^' "" 2' :=' ^ '-' t, ^ 5 -' "" "^ °' s" :?' - l. $ «^" '-" -^^ « ::' s" e^" t" ■* "' ?- 









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88S 



Business Returns/ 1975 • Sole Proprietorships 



37 



f^ «0 •- P» •- lOMirtCM 



<1 rfXn-'CCN « I III 3 

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11 






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a. 

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§111 8§l? aa=i 

5.^ai£ £eoT) §§§" 

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= 888 



38 



Business Retums/197S • Sole Proprietorships 



= tsss 



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Business Returns/ 1975 • Sole Proprietorships 



39 



Jsss ai- 



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1888 



40 



Business Returns/1975 • Sole Proprietorships 



5 i_sss 



1 1 1 1 s g:s^; 






II 22; 



1 



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??§5 S^^^ 888i £ 2 :C??^= =^^^ 888§ 

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= 88§ f=.= § 



IPi 



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21 



88£ 



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Business Returns/1975 • Sole Proprietorships 



41 



•i aaass sags r« 



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3 ;i 



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42 



Business Returns/ 1975 • Sole Proprietorships 



s s 



I III at latnoof o 

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43 



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llh 



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44 



Business Returns/ 1975 • Sole Proprietorships 



si„' '__' _'" ?SmSS _'_'"" Si„""""" 5 ?«!„_'__"" 



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c 
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I III 



ss I I I III s §|§|; I I I I I I 



II II II I I II R §^g I MM 



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Business Returns/ 1975 • Sole Proprietorships 



45 



1^ o»^r>«>iri n s •- ' ' ' 

•- iM — ^ i/fAt^.-. — 



d s— 



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n 



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= 88S 



Si?c 



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= 888 



as;; I 
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fllo 



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a s?? = 



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46 



Business Returns/ 1975 • Sole Proprietorships 



c 



: = !Bq:; 2S 



I I 



I I I 



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I I 



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Business Returns/ 1975 • Sole Proprietorships 



47 



sssa s- 



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48 



Business Returns/ 1 975 • Sole Proprietorships 



gS2S 



533, 



ssies 



tfiaicor>.<^ ™RtStQ ° 



^- CNrt oir- Of- 



3 
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3 3 3 _ 1 



o.jrjQ 9525 



8 £ «OT3 
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Business Returns/ 1975 • Sole Proprietorships 



49 



S J 



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50 



Business Returns/ 1975 • Sole Proprietorships 






3 
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Business Returns/ 1975 • Sole Proprietorships 



51 

















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Business Returns/1975 • Sole Proprietorships 



53 



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s5S«= 


iiS§5 


« 


SSS 


ass5 


SJi^^ 


SffI 


?R; 


r^ 












































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S;:5SS5 














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isSs* 




























a 






























^ 


































s 




t 




<M 








































siiSS 


iliis? 




8 


ssts 


?|Sii5 


^ 


sM 


ggisSg- 


5:;?^gS 


sssas 


s 


?;,'St 


sIsS 


sss 


SS 


fSP 


M 




























— 




^ 




SSSS:2 




t 


& 


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s"s~ 


sts"ncs 


S"St5 


sss;^* 


» 


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SS 


;r,s: 






li 


























































































SiSSSS 


ssssss 


SI 


:: 


ss;!g 




« 


gss 


tasBsssE 


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s 




IIS? 


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is 






ii=is 


sssgai 


s 




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ii-iss 


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s 


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§ 


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!( 


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i 


«og 


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1, 






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ss^ssg 


o> 


5 


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ssss-a 


i 


8S; 


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gsssss 


gSoSSf 


ry 


tNi - 


ssss 


?5' 


gs 


a§ 






















, 






■ ?i 






































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|e 




- „ - 








s; 






I 










1 




1 

s 

1 

s 
! 

1 

1 


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if 1 

liiid 
llllll 


If 

ijlll 

illffi 

!tri:! 
11 1=1 1 


i 

1 

1 
1 


1 
1 

i 
s 

1 


s s 
1 i 

1 !■ 

s s 

f ^ 

i 






1 
If 


ll 

111 

lis 1 


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s 

iiii 


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P 


if 

m 
ill 

ll! 


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fi:|i 


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c 

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i 


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o 


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54 



Business Returns/1975 • Sole Proprietorships 



•D 
0> 

3 
C 

C 

o 
o 
I 

10 
V 



3 

c 

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0) 

^^ 

u 

0) 

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n 



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W 

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o 
a 

0) 



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Il> 

o 



(0 

a 







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s S 


3 


S5S§is 


R5S 


K 


s 


? 


5Hgi 


ias 


i S 


s 


s 


ss 


» 


i M 1 


(O 


E 1 


ailS 


i g?S 




|| 


1 i i 




' 1 


7SS 




„._ 


a 




SSS 






s 


=-a~ •- 


i 


S^-_-_:;-i.S 


^ 




-s;^'- 


2"--:R- 




It 
















































s A 


S 


assfss 


s§s 


s 


s 


S 


s« s 


ss: 


5 


1 


s 


ii 


s 


5 .JJ. 


i 


s s 


SSI 


K § 










§ s 




SS!!Clw"*' 


nu>o 




- 


* 


-S^--- 


inrucn 


- ' 


;_:_ — * 


~ 


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s 




s 


"'-'-" 




«l_t_'0 i_ 




1 i 












































s S 






s5s 


K 


























S8i? 


g i 




S.' 




;k 


srs^ss 


« 


s 


£!S 5 


s;s 


S 


CD 


c 


2S 




S S iQ 










S ? 








































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11 
















































5 3 


s 


SIsiS? 


s S 




1 


6 


52 


i s 


S 


1 


a 


1 


i 


g ' = s 


» 


i = 


ii 


S £ 






1 


•1 


; 1 


9 


gasa-' 


~L.~ 


L, 


- 


S 


SjC-_uu 


S-C: 




-■- - 


n 


■-■- - 




j:^i_L_ i-^L-jQ 


s 


::•_;_=> 


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s--a- 






1 










































1 














































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3 


iis£S§ 


s s 




1 


n 


P. 


i 1 


^ 


1 


£ 


1 


i 


s ' s a 


1 


C S 


1° 


1 1 














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" 










































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s S 




SSui^wS 














s s. 


























a 


5ff £ 


s 


is 


s 


i?sft§ 


sss 




(0 


5S 


& 




o 


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if 




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» 


K — 


3 


staaa 


=ss 




■-■-■-i 


a 


•-as - 


s 


gi.-_-_5t-| 




l~~£ 


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s-SiS 


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S 




ssS 


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SE 


s 


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RSR 


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ili a 


s 


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s 




ilii 


ssSii 


§ 




1 1 






T=^ 


a 


— * 




ssses 


P;:;S 


o m 


iss? 


2 


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a 


S-^^SS'-g 


s 




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u 
















































l§ % 


3 


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3 


5o 


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sjsgS 


lis 


g s 




i 


SS g 


; 


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o 


is 5 


III 


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C 




- 




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m 


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vn 


s 


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^ 


11 
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s 


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s 


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1 




sis 

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a 


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i 


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ba 








































S 




z^ 


J 








































1 






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5 f: 


5 


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SSS 


o 


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1 




5|| 


tn 


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g 
3. 


M .- 


! 




s 


IIJ 


clil 


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?> 


















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" 




" 




" 


^■ 




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g 










































1 












































Tf 




s a 


£ 


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Sa5 


£ 


s 


s 


no) --oa> 

ssasa 


ss2 


!c 


a?i 




?;s 


S 


ill si'i 


5 


sg a 


iss 


S5 SS 










S R 


S 










s 














^ 


















s g 


CM 


SSfiSSS 


sr5 


in 


^.•s 


ft 


S£gS = 


sss 


SI s 


sass 


S 




; 


iii Sa 1 


s 


1511 


S^32S 


SS::S5 










































H 




§ S 






'SR 






i 


Sa^sS 


sii 


5 S 


5SSS 


a 


Sgffi = 


a 


S £ C — ? o — S 


j^ 


ssSS 


sisiaa 


sscja 














































a 






















































































£ i; 


s 


iSSISS 


5,Ss 


s 


s5 


5 


sl§o3 


SIS 


i i 


5ll§ 




§ii s 


s 


eJ>r-o OO) o 

5si is! s 


1 




a;sa 


sisSg 




it 




i i 


S 


^K^c^'- 










SS'"!" 




- R 




R 




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~ 






a -"5- 






















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1 
1 
1 




■ 

< 


1 
1 
1 

J 


^ 1 


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1 

ill 

ill 
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< ™6 


1 


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1 

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1 '^ 

1S1| 
pi' 


1 i 
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p! 

sis 

a05 


1 


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5*11 

ml 


a" 

1 

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II 
1" 

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1 

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1 


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2|||s| 

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s 

3 


? (Dia 


1 

III 


1 

2 



Business Returns/1975 • Sole Proprietorships 



55 





._ 






,220 
,942 
,650 
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1 


g sll 


§ 




s.S§Si_ 


s SM 


l.-.-.-l!-5 


S_iS? 


§«S£ 


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|:S| 


?i§ 


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1 










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s tt- 




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siis 


i-2 






II 












































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g sa 




1 s§ 5 


ss.ls.s. 


i 5S5 


2 U 


i__2? 


^tccc 


I ?S| 


Hii 


ssg 


si P r 






■ 






""=^"- 


._r,._._ ^ 


- 


a 


sa s~- 


s ^-° 


2---*^—" 


if;^— — 2 




«-> «-^ 


oitntri « 


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1 


i 






































1 








llil.- 


i if 




g ii ? 


i.p|5^ 


1 5?l 


S S K 


l.-.-ii 


ll.-r-.- 


1 ill 


Rsis 


§1? 


|i §1 _ 




i 


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i_*^:_t_*^'0' 




















s,~-° 










ll 










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Slii 


? 




1 ___! 


U g» 


? Sa 


i' e 


s.'Ji 




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?sSi 


S 


!_ 


C 

o 




1 


J 




£RS2- 


C;_i_^r_2 






«>r)C""*"C 


„■ ^,„-c 


S" •---•-•-» 


s •- s 






3SS2 


8i:.i- 




i> 


1 




= 


































0) 









sSil 


1 




! i 


PJS^ 


5 £s 


1 ' ^.-:-.-l 


|'J| 




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S 


2 






o S 




































to 






















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3 




j 1 




































■D 
C 

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11 










































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S |S2 


s 


1 


SIsi 


ills? 


i 


Is? 


S Sss 


s asi 


g££^ 


2 S52 


iisi 


ssa 


£5 g = 


o 


3 S 






StiB- 


cscisi 


o 


n 


S5"s 


5S-SS- 


3 


Sis' 3 


s'cccsi"? 


s-saj 


SSSS'c 


s gsg 


2525 


sss 


gS SS i: 




|| 








— o 






V "M 


C 
















</) _ 


o- 




































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S2SS 




'Y 


1 


o;g» 




~g 


SmS 


t sss 


1 SSI 


S^iS^ 


R SSS 


ills 


lis 


r^-" Miwi r; 


IB -S 

0, 1 


°i 

|3 






;;s-;-=c 




« 


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tl 


'^^ 




sc~""'5 




to — ' V r--' 


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li 




































55 1 






































■a = 


_ 




sSsSs 


SlssiS 






isSs 




c 


igi 


s?§ sll 


sii2i 


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s s's 


aSsi 


ssl 


5-1 ^1 r 


2! s 


c* 






;S5=s" 


s-S-fs 




in 


siS'l 


o 1 o 




"=T 


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ssss; 


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gas 




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f-0>"»csjo 


IIP II 


fv 




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tricgj^ia 


^r^ O)^ 




^ o ^ 


— lOr. Ol — 


o>^ mnr- 


« A — (Sin 


o a>a> — 








o r 




_ 






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i 


§ 
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s 

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il|5 




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0) f 




1 


















m 


















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1 


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CM^OOOO 


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i&«c <n 




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lllr-l.-l 


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|£||5 


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ssa 


SS SS 










S.S.S.Sgg 




cMf- m 


(MIOCMO 




<nrvo 


roinScocM 


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piicn'csjVi"~~ 


in 


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«> n_ oi ^_ 


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mm. 


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Oi- -r O) 


r«<nu> 


V — P>W 1 










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s 


ojo m 


-.°st__ 


s 


SSS2S 


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sssa 


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c S 




•£ 






as"|s"a" 


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IS 




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(nae.n«i£;£; 


g 




o> £^(0 -^iri r^oj 


s's'-i 


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5 1 




1 


















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t->^ ^ 






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1 












































gǤss 


Sf; SSS 


'^ 


a 


sS i 


PIL.- 


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sss 


s 8 s :? 


sa;s5 


ss£sa 


£ 2sa 


sscs 


5CS 


SS ^S 1 


o S 

ii 

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22553 


". 'O _ T ". » 


s 




C*" 


u 


(\JtVJ01 


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^^■- ^'w 




































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IZ^ 




































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sssss 


SsilSl 




"s 


SSSS 


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— 1^ O rJa»o> 


r-oaiaiiA 


<cc^>/^a>n 


^ ouno 


lO«-h-P>- 






n 








s 




S"S 


(M^ r- (\ikno> 


<- tncncMCM 


r- — "O ^(D 


T iflcor~ 


ssss 




SS SS 








nonSo) 


r 


^ o ■« ■» 


t^ wn — oc^ 


<* 


— CTtfi intt>o 


r-moienpi 


OCVIOICVJSO 






Q. 


3£ 






2"-'*'g* 


»■ cvi ID (□ jg" — 






SS^K 


isisss 






SSS — SSS 


tM'g ^'eoffl 


■»■ jg en lA g 


to o" in" ^" 


V<Dcn(0 


oo<o 


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S«S J5- 


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ssss 


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c- 




































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■ s 




































-s 






































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sssss 


S|S|K 


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tnmio — co(0 




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<fi 




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<>join — 1/1 


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■vn "Ci 


cc 


';i 






eo oi ■«■■«■ — 


oo'esirioo 








lO o ru to tsi 






oi r^' lo - le lo «■ 


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^-<o-55 


o c-J-o 


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en' <m' o' 


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mill 


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1 

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rl 
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j 


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lit 


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£ 






} 
















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56 



Business Returns/1975 • Sole Proprietorships 



IS 
il 



2 10 U* fM <0 Ol CM C^i F>- r- O O O 

8 I S si 2T I 



= SS8.= _S5 



S o5S — oin S S 



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s s 3 asjSss s 

w n m csi«tt«Fow eS 

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o 
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C 



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3 



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s a I :* ' 



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r-T o» • oo — ' — 3 — 






f^ SIS 



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g s : ss R -■- 



3 o>^<3 



lis 3 3 



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£ ? 



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fi in <» •- o m in •- — < 



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s isisss s5i 8 s_ i ssJss 



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Sr>. n Sao A 



3 
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S«« 0» 3 Q ^ 1/ 



3 S 

s" s 



StD^r: 



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"Si= S 8 tJ 



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^ r- m O (D lO <D m 

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m A V 'V Sim o ^v 

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a S•_l.^.•_- 



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s a s" Ki"s--" 



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rs. «>{ of '«0><D<0>_0 



g is ? = ' S '§ ' i s SSI s 



o = 

w 

a 

0) 

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21 
II 



32 

St 



« s =ss 



S S 



I s e ss§s. 

(•> (*f r-.' O '- f> "G ^ 

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s ig IS 



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cc-_i. --sa- 



a 
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I I 

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? 2 ffi 



11 s 

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pl 
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535 



a? 

1 66 



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8i5 
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si| 



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a? 



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la 



(0 c 3 tf 



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= 13?" 



Business Returns/1975 • Sole Proprietorships 



57 



•o 

0) 

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w 

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0) 



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— irt o> ~*-- p^ — "-— -rtf^ "T jjj — —to Sen »c^— ^. ■«-5'— — -— —— S — in w — — --m *aiO— — * R— S ^^oS 



S3 JP lOO "i ^ In <DCXO — — «p wr^ » plOSD 0> ^« — (MA 

no) 0) ^o^o>o v_^o>a)f^^ o>/>c^ lo ^i^^r- p^^r^tnio 



S (ocMa w A 
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as 



XI _ 2 Q-cjiS 



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f «. E = 

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d._ § 5 5 






58 



Business Returns/ 1975 • Sole Proprietorships 



II 



tn M !j O 4> en A (M iZ 
mem r> w ai « '« c\ 

C" S tS ffi'^SfSf'S 



5S-. Sf 






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: 8 55 S£ 



10 t~ Q •- 

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Business Returns/1975 • Sole Proprietorships 



59 





if 


6.417 
23.472 
18.330 
27.210 
CI 


C) 
C) 

7,953 
C) 

7180 
22.362 


: 1 Ic 


65,741 

70.675 
7,334 
1,573 

59.838 
-850 
CI 


13,088 

3,821 
-1.041 
CI 

61.251 

CI 

CI 

CI 

18.S61 

10.704 


67.161 
I'l 

19.662 
18.757 
27,742 


29.956 
30.460 
12.711 
17.749 
CI 


21.576 

4.63S 
10,420 
-5,585 


lIsS ^S3 


17.619 

6,766 
6,006 


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60 



Business Returns/ 1975 • Sole Proprietorships 



|i 
It 



3 C 3 ss : 

-. -> ^ ^.--.^o, 

5 s 7 av-s-- 



I Tc 8f 2S; 



^ss 



s i ?i _i| _ i. I i ' S 



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51 



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01 



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S R" S" §£"ci?s ~C? " C g 

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r<- O n lOV o>a>o u^ O n 
c* w JO o o ^ «--' a> HI <D j_ jg W 



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Business Returns/ 1975 • Sole Proprietorships 



61 



II 



ainiCiDCu 0<0 rl (viScM <p n n tn Saw tn ^9w QOv? (p V) 4 S^ ^ to 



iS§ 



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62 



Business Returns/1975 • Sole Proprietorships 



n 

|i 
II 



§M * « f 1^ CO «> m rv a> oi <0 <m « 9 o o CD o o> oi ob m a 



3 S 






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3 I S ?M " ■ 



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Business Returns/ 1975 • Sole Proprietorships 



63 







1 






14.828 
8,031 
20.177 
17.124 


J.-J.5 


i 


3 
3 


Si S 
-5 


83.608 
4.078 
-542 
78.950 
-4.769 


1 


cz-^ 




84.490 

14.993 
40.040 
23.117 


45.717 
39.389 
30.782 
8.607 
6.328 


22.711 

11.746 

11.363 

383 




P.5. 


33.133 
CI 

23,816 
10,673 


: 




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1 


i§ii 


_ s« 




§ 


's 


sS?i 


s 
• 




S.'i. SSI! 


i gs 


igg S 


' o.n^. 


iiSi 


SSI 


% m 




*;? 








■- 


- 


-_•_ - 




s 


•_•_•_ 
















3 




II 




































C 








ssSs 


S 


1 


M 


'i 


S 1 


i 




Xie 3 


§ 11 


Isl 


IB e 


SSS5 


3 


s t 


C 
O 




^ 






SS2£- 


!_!-;_:_ 1,2 








"- --■- 


2 


■--- 


s----_sc-_ 


S--SE 


*CS— — 


*_ o> -.c- 


tSffl'S 


;— - 


* ■_ cc 




1 


t 


































J. 


1^ 


i 






































sSSi 


2 


1 


i 


1 S 


1 ' 


ii 




§1 1 


s li 


ill 


S ff 


^S5S 


S 


K 1 












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A 






"" 








" 


" 


•■' 




_ 


~~ 




~ ~ 




— 


— — 


•o 
c 

0) 




II 










































5§sl 


1 St 




S 


IS 


siisS 


s 






S ::?E^ 


5SisSK 


5 °s'- 


srtg 


s== 


s aS 


u 

V 
V) 


It 






2?»~= 


^=^--51 




' 


"" R 


2£ s;- 

CM — 


^ 




gK-S'sSS 


s-si 


SSSSK 


■s, =ss 


issS 


SSS 


SC 51 C 


■a s 








































^ 






SSa= 


1 Ii 


1 




?l__| 


a^ -S"^ 


1 


--- 


Si gill 




O r- tri pj cm' 


s ill 




ssg 




in ° 


1 


















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II 




































« 1 








































■O c 


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5g2l 


Ii iJE 


s 


s 


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7> 


m 


?.S£S§P. 


Siss= 


Ssl 


s S«$ 


ISSS 


ss: 


^g 11 1 


2! « 


ii 






8SS-- 


s~-_-_ss 


' 


s 


'"'" 


s'Cs^" 


i 


1 




g<o--o 


*t 2— — 


1 


ass; 


CSS 

CM 


SS S2 "" 


V £ 


II 




































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(A g 






































r 


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Ssai 


P__J| 


s 


8 

a" 


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1 


III 


2 alia 


5 SSS 


gll 


1 III 


liss 
ss"t~ 


KSS 


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lO tM V to . 


0> f 


g * 










































































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1 «i 






































C S 
♦* o 






Si §i 




3 


iij. 


Sg S ISS 


1 


^-5n 


1 iSsS 


l.M 


Sll.-:- 


1 Wl 


iisi 


III- 


il cl- . 






11 


































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.a 


































C 2 












































?sss 


; s 




s 


S 1 


i 1' 


s 


i 


a s 


s as 


1 


sS? 


Ri3£ 


^ s 


«? is 


C S 
O £ 


' 




= SKS- 




- 


s? 


-— s 


"'--' - 


s 


ai-- 


"■--■-"■-■- 


g-_L.~5 


■--■-■- 


•- S">t 


gs^a 


a^s 


s: »« C 




S 


s 




































































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1 


































o- < 




I5s£ 


i § 




£ 


s 1 


f a' 


8 


s 


i 1 


i ss 


1 


?SS 


IsSS 


a S 


Ii is 




















3 


















Q 
































o 

I- 


?5 




































n 

a. 








s 

s 


1 




il 1 s 


i 








!SE?5 


5 SSa 

=" SRJ'S 




215 


S« Si s 
si ;s s 


(A 




' 


























■^ 






a. 






































0) 




g^§§ 


ss ii 


o 


i 


SSfSS 


?s a i 


S 


s?ss 


S-SSSSR; 


55;52I 


SSR 


s sjs 


ggooj 


sag 


ss ss s 




























oc 




! 


tf>Ul(g*^ 


H V^^oi«' 


'■' 


s 


— — o 


S •-S--"' 


a 


Ul-C^ 


S"'""'2"» 


S~"iS" 




- g~- 




s»^ 


2" ~» ~ 


1 


2 ! 




































^ 


il 








































































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ra 






































t- 














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j 






i 






8) 






s 






i 

* 

1 


; 
1 


- s 

fi f 

'Ml 

illlll 


la 

iiif 

I'll! 


i 
1 
1 
1 


1 

m 
t 

1 


i 1 
i 1 

s s 

III! 


II! 

m 


1 


2 

si 
r" 
'll 

iff 

ill 


ir! i 

iilipl 

iSoS.&S,S 


1 

1 

Is 
s J!s 

illll 


S 
' \ i 

Ijjil 


iii 

fpll 


iJ 
III! 

^SSi 


? 

s 

1 

si 
sil 

ill 


1 1 ^ 
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1 f^ 1 








1 




i 






* 


i 






i 


-^ 




o 


■* 


^* 


^ 




< o 1 

z 





64 



Business Returns/ 1975 • Sole Proprietorships 







_ 




g 


s 


5 


Is 2SS 




g 




S 


=s § 


is? 


!- 2 




5 


i ' 


s 


— SwS 


i §1 


gas 


2s*? 




li 
8« 


s 


a 


1 


II 1 ' ' 


■--- 


T 


".- 


S 


•""s-i= 


01^" BO 




"---■- 


« 


Cs'C 


s" a------='7'R 


8 '^<CC 


ai(vo>"C 


^j-'-jSC 




it 














































i 


"s 


1 


!IJ!I 


1 






~i~ 


ii 


— — ^ 






"1 


a ' 


1 |^.-^J!.| 


§ §1 


fisa 


l-r-lr- 










U1 




s 












• (gCCC 




C rf f^rr-r- 




cac 




cJ rf-T-r- 










1 


s 


£ 


c« «-.—«> 


~ ~ 




— 


•^ 




— ^ 






m 


m 


~ 


— — 




1 

c < 


















































































1 




3 


J 


^ 


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1 


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g 


T 


is 


__i 


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; 


4^ ' 


a s ISI 


s. ?§__ 


i%£ 


51 8 











3 






SSCS'" 






r^ 






•TC'* 






q 




h^ riC^^:^" — 




ctW;^ 


V "(mT" 


































S 


S ^ — — 










j 








































•o 
v 




II 








































3 












































C 






s 


~1 


^ 


as s s 








5 


as 


? 


« 


1 


~~3 


i ' 


ft « S2S 


a =s 


<Dinw 


SI a 










«• 






-^- 10 (^ 








lA 


OM 








e 


Mm v>n>n 


- «!■« 


oo» 


C 

o 
o 

1 




1 


1 


3 


i 


: 


s~-s-- 


€.CC 


c 


cc 


S 


gsccc 


CC°" 


•- a 


-- - 


s 


■-S- 


g a-_C-_:-"~; 


g s^cc 


sa'a'C 


s»-£:~c 


1 


»- 






































in 


■5 

s. 








































J) 


s 


~~i 


"1 


s= S 1 








T 


55 


.r-l 


_ i 


1 


1 


S 1 


2 1 ££« 


a il 


mn 


|SJ.^ 


w 


s 




c 


s 


J 


ssCrc 


ccc 


c 


cc 




-'"^CCC 




i- "" 


cc c 


" 


t--:.. 


a -cccc - 


a cc 


OJfy^ 




3 


'it 


" 




































■o 


|i 






































c 










































^ 


1 








































1 




s 


"1 


1 


15 ?»s 




^ 


s_ 


~s~ 


J? i 


g^S 


!S 




"1 


S 1 


1 |._.^J.?| 


1 ESr-.- 


23 = 


umi 


« _ 

■D 1 
nj % 

0) ° 

0) s 


a 







^ 


s 


fs-r'= 


ccc 


3 




i 


sscsc 


s's'5' 


- 1 


cccc 


1 


•:|^ 






sii- 


ss«r- 














































9 


c 


"1 


sS lis 




S 


l__ 


~s" 


ll.-L 


III 


i « 




"1 


i ' 


S 1 Sis 


1 P.-.- 


*§lr- 


l'!-!.- 



£0 




' 


5 




saca-" 








5" 






- n 




Ml 


— ^ — 


« ■"CCCC- ~ 








55 1 


1 












































= 

= 


I 


^ 
; 


"1 


SSffSSs 


CJCC 


1 


§1 


f« 


sSgas 


_5? 




sa;;E 


3 


mCMCD 




5 S:-2" 


ssi 
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SI "is 


O " 








f^ 


































4) 2; 


it 
















































































0) =3 








































w 1 












































i 


s 


^ 


""s 


pll-l 


i 


1 


is 


T" 


i^iil 


5S 


_ ! 


s ss 


^ 


ss 


S S2 S8a= 


S! s as 


ass 


ig_i5 


® 






• 


; 






li 




<AO) 


e»_cniO 




OT 


—, ^, «i ^ V. in <^ o> 


fi 0) ^f- 


« — as 


>*- <^ 


^ 




9 


!! 






r.; ._ .^ 


:: 


TT la 


(0 


5s"'"'" 


-"S 


•- s 


•"t-^:: 


S 


■-S- •- 


• tt^L-t--*^ <« 


g .„-._ooi 


^(O CT>' P-' 


- 1/1 ._ ^ fl 


^ f 


1 






' 


































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1 * 








































a 








































U E 


1 °l 








































c S 


S 

i 


~\ 


"i 




I.-.- 


"a 


00 


T 


ssssa 




. ! 




~1 


J" .- 

•- 


s p__^E§si 


5 s i = 


.-ill 


.■TO niD 


«> ■g 




f 










n 


OJ 




~ ' 




•" 




JS 2 i-i— " "* 


•0 — 


~ 


= ■- - 


Z i 








































TJ ^ 


ll 








































C 2 










































n g 




s 


s 


1 


^ 


ss?sss 




g 


" 


~2~ 


siSi 


1 




S 1 


"1 


IS 


is! ?i £ 


S £ Si 


531 


sg Si 


c 1 
s 


= 


|i i 


! 


1 


s'-ss : 


ccc 


OT 


Cc" 


1 


S'S'S'S'C 


cc|- 


^ I 


Sccs 


3 


CS'2 C 


g s';t---"":_s 


5" "'•-«°'' 


-s's'a 


s's'-s'=' 









































■^ " 


E 






































.is s 


•« 


^ 




































Ji 


s 


<• 


^ 


2S=?5s 




"s 


s 


1 


pis_ 


1- 


n 


a_J. 


^ 


sa 


s 5S aS 1 


i 5 sa 


r-ll!- 


llri!- 


s- 


11 


a 


s 


" 


„■,„>.■ cv- 


zee 




" 




"'""'" 


""' 




._._„ 


(D 


— " — 


S "' cc ^- 


S "'C~' 








3 3 








































Za 

















































































k 










1 






1 


























n 




s 


~~E 


slESKS 


w 


"Is" 


1 


ifiSi 


J.I 


"~S 


SsJ. 


"1 


sia 


S il SSSs 


S s is 


ssi 


ssass 


a. 


if 


s 


; 


! 


ssss~s" 


SffiC 


P 


;s 


« 


Ul (SJ CVJ — — 


-55 


C B 


§s--g 


g 


S5S - 


i" ?f---«s"5i 


§ 5=??" 


•-ss;5 


iliii 


£ 


! 


u 




~ 






















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" 


" 


(V — 


a. 










































u 

01 




3 


~s 


"2 


»ii?s8 


117 


? 


"'P' 


y 


mm 


T?i.' 


l~s 


HIS 


~S 


EP . 


§ Si is~i 


S i_s,s. 


JSS 


S.SSS? 


cc 
1 


o| 


" 


i 


s 


S-'S •" 




«« 


C>J 






r;f~.'<o 


- - 




P» 




= 2 ^•_" = 


a 'L.~- 


Co«' 


"~"~~ 


^_ 


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'- 


Z A 






































0) 


^ 
















































































K 






















g, 
























1 

1 




J 

1 

• 


1 

1 

1 

• 


1 

1 

2 
! 
1 


' 1 

1 
llllll 


1 
if 1 

jjj 

ill 


a 


1 

Is 

56 





HI 
1 's 


1 S 
s s 

ill 

305 


1 
1 

! E 

S j 

a 


5 

h 
ll 

5 £ * 2 


1: 
|f 
la 

ll 
ll 
|l 
ii 


1 s 
i ! 

■ III' 

T, « c U) 

5l65 


X 


1 1 


s 


lit 
iiffii 


i $ 

jiji 


lisp 
|i!ll 



Business Returns/1975 • Sole Proprietorships 



65 



n 






c 
o 
u 

I 

gg 



3 

■o 

C 

•D 
01 

u 
41 
01 
(0 

c S 
(0 S 

M 
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iS s 
(/) I 

"O c 
0) 

o s 
o> 

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w 

S I 

0) I 

O o. 

" I 

c S 

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91 



•O „ 

c s 






55 i s 



uS — n O) 3 aifi 

<S( rs( <D O »»•_ « O _ 



to C4« I 



^IS? aS 



s- s'- •-■- --a 



S a ii S i s§_ jSs 



.'I l-.-l.-.- 1 !'.- i^.-.-E^._ L.- 



1 s§ ^K§ I 



r I .-.-'i Ir-.-l.-' I II' i—.-r-r-r- lr-r-=-.- ^-.-r-.-! .- Ilr ^-^l-.- I '- 



;| __'__S. _ I __'§ 5._J.._' I ss' |, 



I i 



-.38. 



SSS-5 •-•-•_-_55 s a -_-_-_t 

— cmA cm «• — 



oi •- n ID o Ji f.. •- ^^o> m « ffi (0 10 * 

— W i« • — W — — #cy*M «0 — ^ Ro — — •- 



S S ^ 






l%l § 



8 as: 






n 



c 

O <i> 



a ^ 
o> — 
o 



a. 

a 



0) 



o; 



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a) — «> r^_ --_ 'H ,_ T *^. *". T. *- 'T. '^. ^- ^. •". '^. *. '^. ''i ^. *. 

S«®CTe^ '-' — — • — « — ^- CO j I r^ I -- « •- — ■ 









^_«D r-. c^,r-; _* ™**^ * ^. cviwc^S S 









CM Q ^ — c5 (p <c (^ ID •- <pr- 






:sass ■_^t.-_-_K s •-- 



c5) «r' ID o> iW • i~ <»r 
O c^ t^ c^ c^ (M — 



D«-«-3»- ft * lO 1^ 



s s 



CO ocog^ 



SnAncM m ^ •- cm • ^c 

tfSmmtn 9 co o •- • •-a 



2a;:ss 



-S=E 



amootft ^ ^ CO 
d cn'aoV to o>~crt 

' P — C^ C* CJ) CO 



o o(Q« ft wr-. (^ r^ trt o ft 

n <Q<P'^ r-- mirt r^CMV ui <M 

■«■_ in CO (O v_ "i "". «■ <0 ^ CO ("^ 

— (O^ — —"in flo ^ Sm CM r-. 2 — ^ ft 



r>r.cMCO ^kno ft lO c^ v » 

ntoftc^ --ftin CO A 1- ft a 

•ic^0>0 r-on_ (B»- uio> ft 

n •- g> m — c^m 5 t-i 3-- S 



Sft^coc^ci ft 3i>- 






S iSSK 






5? - 
5s £~ 



8 • 
^ a 



I ll I glif I I « I 
: Hi ^ si!l -» ■ f s 

? I £ " a 

"iff. 



Z^Sil 



"^ 



Sif«! 



f i S 15 
"5 £ Sf 



&S.i ?« 



iiis? i« I s Ills ! 

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: gB c 



S=|S -?s6i .5.5 II |S|=„ I 



!&l|««l *isi5 «ssi€ |i?p g:°s Hi g-jsii - 
! :tlf^? Ill^il I »■ Ills -pBBi s ^11 gilfill iisli Hsel liB|l g||| ^If fell? ^ 



66 



Business Returns/1975 • Sole Proprietorships 







s 1 


\ s 


1 


8 


SJ|SS2 


Iss 


i 


ss 


3 


Sg^SS 


ls§ 


i 


5 


= ffiRS 


3 


§s£ 


5 


!£ 







2SII 


g|~s 


S5i£§ 




|| 


1 i 


1 


1 


if'^'^t 


f*S 


s 


S- 


*• 


s"pS§ 


SH 


s 


s" 


SKSR 


I 


5,3 


s 


1 


gSSSSKSg 


1 


a Sis 


2Sg« 


|SSgS 




II 


' 


















































t 


T 


T 


5asS.il 


T«i" 


Is 


si 


1 


~si55 


SjS 


s 


g 


cocoKo 


~i 


sis 


T 


I 


l§SilSi§ 


~S~ 


S5SR 


Jsii 


5SSKS 

I^IOOtO — 






1 


^ 


s 


R 


U3 -0 


gas 


s 


sa 


5; 


sg'sssi 


CJ(^ V 


s 


a 


52~S 


i 


afis 


C: 


s 


si^'-'ssss 


i 


ss^a 


2S;:~ 


» ici ici < «n 




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0)CM 


in 


r~ icons 


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m 


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S.gJS 


s 


c 


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s 


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s 


tssssiiS 


s 


= S2r: 






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1 


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= 


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% 


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T 


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o> 


g;;i; 


~s~ 


"1 


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um%. 




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tsi 


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"i" 


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3S5S 


sslis 


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21 


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s 


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1 


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' 


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1 


1 


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1 




III 


.- 


1 


l.-r-l 


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r; 


1 


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as 


ui'V- 


01 n m_ ^_ r- 


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R 


^ 








































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s 


~~l 


"£ 


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— £ 


1 


s 


1 


ilgsi 


lis 


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1 


1 


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0. 


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|§£?| 


a. 


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3 


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f 




1 


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ft 


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s 


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— 


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£ 


£ 


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III 


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1 


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1 


1 


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1 




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1 
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: 










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Business Returns/1975 • Sole Proprietorships 



67 



li 






iiss i55"R issiS s ^"^ Sts^s sag ss ss s 

™ * * <". O «^ ^. — . f-. * W. 1^ ID « o> — — S r^ <x> o S 4- Oi — « S aJ S S 
* * lo r> ^ n 3 tn tt g •- •- o> g> m 5 c5 o> iri pj --' — ' >^' u> fJ oi" o oi «" ^" 



<en«>ar^ ^tnmowo o » mo><xO) «^*osa^e^( m (Man r^«(«-ift^»<ii mtooie^m cu^csj*^ m m •- <v or- nn r- mm mo «« «^ 



0) 

3 
C 

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o 
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I 



3 

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C 



cDnir-, innt (op>o«i*-_o. >/> "^ «»— _'^0 Mc*j^_inr--_rt «> C>cyf^_ iD — tfuD^cgm Oiiaocsjo "-otorto r- r«.io^ r~a>iB>- cjV!-- wS oSj 3 
lO o lO ip It 1-^ piai d ai 10 iS ui W r> i/i <o o a>' <p rsi <n ot r«.' oi f«-" (7j o' <fl — ' — ' o' O ni r> iri cj tsj o> oi o co o o en' id' r--' n" V «' «■' lo r-' r-.' .n ui r< i-l! tt 



sssiss s:s285 s a 

q" r-" ai (-> Oi «' ■•' <o cv 0t 0> in isT 






nin 9 **<P9 01 0) (o ID r^ •- o •-cM — Lne- 



^SS 2SS 



$ a«3 



S^$ 



(-1 —■' ui o* in p«-' oi 10 «i •-' oi ifi «tf ■-* o — tNi pJ cm' —' Pu o oi n" 10 o r-' m V o' k> --' co' •-' •-' <o ai •-' ai it> •-' <\ 

— CMincM — d » ^CM — 3'"'" r~ — n — rt^ — ntM-- — 



?s s 



0) 






■a 
c 



01 

w I 

41 

t3 

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« i 

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o I 

ai 
E . 

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c 



■o 
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If 
II 









d> S O) r* o » rj « 0> <M 5 
^ ^-r^OjCM ^ i£> Oi a> G Oi 



z>'3^S><n c^ — oSr^iK ^<M(d^ 



5SS 



8as •~ V o •- at 1^ tM »~nr5^ gaD^(M(>-a> pi kni5s> A— — cnw — g ru««csi(S n2c^w>- 3> vSS Sic^in ntSir SS 
•-tniA^ate o i/» --— f^_ iBtM r>.rMCM m_ o*r) i^cmui — or>i^ ^--Kio^ n — no(M •» cmAS *5r«.^ u>KA ^™ 



M*P-rt CM— — i^» 



oV — O) (CcMa>c\ 



c^ 0> ot t^ <n CJ r- lO A O) ^ lO 

iS 8 o O ai — ^_ in o <q — S 

j> o>' g' CM o tn ^ o o CM to v' ai 

— — iri- CM — o)«f~- o> rtino> 









II 



II 



MIO<MO 01 — 



S|| 



s.s.s 



J, «.- !« I 



SO) m m ID ^ — a> v iDiO ^ •- f^ 

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O ot Q CD *V 



Q 



h 



s a = s e z 



— nr- t^ ScD r^c 



a. 



oc 






if 



°l 
II 



n 5 S CM — 



D S <D S CM a> r~ 



- n ^ ID ^ >*• O ID ■« (O n 

nc^.-^CM(p^ ey iD^- — 

-_ ■»_ ■« ID (D O ID ■« O) « f-- 

T O uS S cc " — 



M o) en — m -v 10 o> CO 10 •- ot — O ^ 



n O ID ^ CO en ^ 









ID CM <s ^ en a> r«- »r^ h- 1/1 r^ o p-- » o o> co ^ en encMn-v-- en otto-- mt 

en en CM CM — en a Otcn to — — cm — r^ cm o noio ■weniocO— lO en — cm -it 

K^v^CMCMc w enot ^oen---— i/>en c^j r^or^ lovt/tcocM co ^o^ <di? 

O •- ■« o •- e\j ((T en cm' • o' V V cm cd' >/>' id iri - ifi id cm' ^ m' — en en o> — in id cm o 

«■ en 01 — ^«» -- en — cm- — — r- 1- cm 



55, 



11 



» s 



V 55 ^ 



1 il 
1 



5i-c - 



e g c 



f s s ll 



i s 



Sll 






lag pSl 



- =<i5ll flails I S 1^6 1 slslls I lis 



E 5 «Tj 2 w E ■« >.c — 



»"s^l"ls ScSg-j. gel^E Sie^- aS^s si 
°|*lil* clSS| i§562 is-5^1 Syy| _g 






68 



Business Returns/1975 • Sole Proprietorships 



« wt «» iDr^rac^ o> M Ok n «D cti ^ 

w^ w^ ci oi uS m U) (0 lA Mi Ol «0 lA m 



— n rjfyp 



(4 CDa>r-^ 



3 *i-;iOr; 



W «4 ^<sif-: W 






DOV ^^ W 



-^ Ot "D^- — • 



n to oi « ID CT1 n to 



ll 



wi' ^ V •^ ui <^ ("J 



>jtp vcp i^ 



(A 

3 
■D 
C 

■D 
01 



(/) 

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c 
a 



(A 

« 

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c 



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C 

a 



o. 

0) 

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0) 



0) 



si 



III 



ll 



II 
11 



§ S 



W « O ■« V C« SS_ c« m (O^ 



& « 



gs' a 3" sit a" i"i"|| 



asaa 



" s ss 



3^ 9 K S 






w o ui t» O rs.o)<D<M n lo i>~ « m 
f". (--toco 9 owc^t ■" c*jco2**C 
m ta n •- O o>o^O c^ r~-CMO>io 



K •* CM £ i/^_ CI Ln ^ e « ^ m (o R S ^. iJ^, it <c. </\ o> a 

-J u) (»^ w" I--" o P« tsT c^ «o oi r-' •-' O Q r~-' co • Q v ^ u" 

5 s s asss s s i 32S s 8 $s s. s sss 

,- g ^- ,-^- II ,- ri ^- -- . <v ^ - 



D r«- rt <D O r- •- r-. O) ^_ CT_ csi r~_ 



3 O — cDCJOi to « h> (Oto^ * * nR, W o W".—. '"•.<". "- 

S«e •" rfJ (p'r-'o c«j »C o ffl in <D r^ « "^^ C SP SlI'G^J^'S 

S i SffSa 3 S £ SSa 3 S SS S S 2SS5"S 

S i! -' ''■'■ •*" -" ' ' ' S ' """' " 



S3 S SSSS S 






s i §si ; I 



<A Q co^3--o>a ^ e 3*'" 2 S'Gs'. X 

^ m iOP^^^<DO> O O ^^*^^^ "^ ^_ tn c\* c 

^ c*> ^'"csjo"^"f><o f^" ^* cn<M-- c< coc\jt/io 

r- oi «6 a> r>. S e>j m •- ^ trun m eor-vOf^ 



■"' S 3i "" * ^ *2 



? 5 ^ SSKo •- § g ScoK u) 
•1 •-. «*t *.*.*.""- *H "I * '--.'H*! o 



~5£ S 



I Si 



sc 



If- 5 w tn!6»- ^ cg^mg n rjojgg 

•jcM oi ai lijcNJo • oioio'co op •GSf'S;?" 
•> r-- ^ o CM OD to o •- m lO CM o toai'Voi 



•- CD tn nr>-ra(o ru <<i m 

3 I s !&:§ 2 s s 

a s s" 'sss K s s" 

]Q r<. 3 ino— .« "- * 



S 2 



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nor-- o r-tOfiO CO o> » 



8' to to '- ft • tM P 
o o to 1 m •- c 



I 5 



§•- Ol «•• CO to CO C» » >/> CO 
•- (o CO co_ '. <o ^, *. ^H *". 



gfcsa s ssss 



Si S3 



3 S^SS ^13 o£3 S 

r* CO ^ h- --_ CO * «* * ^. --_ • 



? S s 93s.s 



3 S « ^m^ 



£g 



es- a 



^ r^ c^ o 00 Pu (\i ^_ r-_ o <* f"-. 
S Sovio CO 0)5«)m ingj 



(O 



I f i 



llll 



P 
III 



1 1 ! 






II 

lip 

ilpii 
iillll 



Ss 



!? »i. 



111! 



ISS3 

llll 



S9; 
I* 

55 



Business Returns/1975 • Sole Proprietorships 



69 






.- as .- as 



S8.- 5S r- 



3 ; 



SRr-r-S 



8:- a r-SS 






s s s- s 



V 

3 

c 

C 

o 
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M ;5 

€ ! 

C ° 

■D 
41 



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S i 






C £i 



V 0, 

c s 



Q. J 

■5 < 
o 

CE 



i K i 
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S S S CS"- - - 1; S3S 



s s 



2S S S5 

1 ^. •* ~ '". C 



e S 2 £§t8 S S S3 

« "• W A « O A — N •-_'- 



i _as s -IS- 



I _ 
III 



r^ Q « 010501 f^ * ^ ocwo) • 

w •£ O •- V Ol O O r>- >o m r^ 01 <p 

in rt * o) ri — ■ o «_ w «> ® O) r-- lA 

§Q ci Oi t^ «■ *> ** •" rf CO t>j •- •- 

' I I T I ' 



80 Sr^c>ji?i--rM tt i«--~ s 

O O) to tfi aq lO c^^ ~ O r~ "O to « 



=s 



ui o C4 csjpiBio p •- to>/>p r» 

rt w p» •- ^ m i?i "* _, *^ "" "^ 5 "^ 

(S r^ u) ■» cv -- S (^ X » * 



* IS SI^S S So 'S^^ 8 

So 01 id '5 o" — »-' o) — « 

CM <-> — lO "0- r- A 



S3K I 



!« « 



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in n (DO-- n <b rs is q 

— — *t —- owru^- — — — X ^-~ B r"^.r"; 



1^ 

li 



s s 
i S 



S ' s;"- 



m 



(0 






' wen e w o> ^ 



U) ra V <N (^ c^ r~ « h» lit nmi 

If! ■" m <0 — F^ CO 9 <P <0 in ^ 

R — h«. O « — TT 2 A # r- V p 

-." n •" « V — cm" «' • • 01 o' e 

m rt o o> li lo 10 o K r>. oi ^ o 



<e ■« O) •-_ lA <o o> ;"■ «6 






li 



8 I S a|3 

5 I 5 5=5 



3 sii i I 






I ^ ^ 

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Is 



^1| 



II 



I? 



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1 Nil 



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11 



so." 






I i ° ? 

iiifl 






e o n 9 V o 
ji y y ac t 

-D S S ^ c a 

IQ.(I1<< 



pi-' 

? o of 

?5S6 



70 



Business Returns/1975 • Sole Proprietorships 



JS .- sS r 



■«. •- o en ,_ *p ociui n •- na> ri r>. rir^atf o ri ^o> o to ^ r^n aiiom — 



8 s::s n 8 sa : s ssss.-s r- a .-r-s e aass s sisisr- *a 



■a 
o 



c 
o 
o 

I 



h 



SSSaS£ .- S r-.-a = SSSS S 2SS.- ss 



21 

11 



V M *^ i^a 






O ai jb e^ r- c> -w 



s fe s 

N r>. e 

s s ;" 



3 
"D 
C 

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0) 

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0) 

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c 

<0 



II 









ss» ss I 



Ul 



1 I r »^ 
I a - Y' 



*o lOr-. o> 



~ ai lo <D A (On n •- a> 

-p»S S « mm ^ a> « 

- •- to <n A m «> ct v lA 






0) 

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11 









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0) 






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Q r--^f>.0) V oon 



IS 



f^ a W <oo> oi o 
o S « a>i/> lA « 

h." oT « r^'^moi 



e* t* ui o ID S o_ o o 



SSSl == I 



^ S m rfi S S or^moiMa) o « la cm « f>. q W lor- 

^ « «— A <o o iM in ■« O) r- ~ « ~~o "■ t^ui'Wio * (n •- 



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3| ? 

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ill 
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A >n £ C Cl 

mv 



fill 
sill 



Business Returns/1975 • Sole Proprietorships 



71 



u-i -^to^fioo M^ o <0 e >n«mr^ r> «0 r>~ r-. « 



.- ;j ^:-S S .-S8S ■- SK 



^ :i s«== ;- r- i< -;.- t- a 



2CT O^f^r- 
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a _:? s 



O o> — (D-vwcMio M (O o) w r^ tn •- lO m r-n r-.(D I 

5i s issssa .- a s-a = ssss s Sac- 's 



■a 

0) 

3 
C 

C 

o 
u 

I 
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3 
•D 
C 

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2| 
II 



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3 3 3 -SSS 

3' s : as~s 






s si s''=s-s" - 8 — E 5 ~ssc "" as — as 



s s X 3»3i 
s" s" •■ "" 



I* 



. I 



_ g ^(^ g ~kS« 



SS I 



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c 



01 

a 
M 

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o 
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III 



Sis sc?§ 1^3 iS- 3 8 

e *-' w ^'oiDin C7 •- •' '-n — *•» of 



7 7 8-8- 






CSI oi o m ^_ ^ '^ ~ '". '". "O 



S r» R ^<c>o_c 

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ri— cJ <* — 









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sss £ 8 3 sej 



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3 & ;; Isis 3 8 S :i.- 3 s -3. s 

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w Q <o •- o <o f\i rt * * f-- ♦ w <n c» 






S e < S 3 A (Ni 



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S3; SS'SS s - t sa- S S -9 S 5 






S~S 8 mP)pr-_ «_ 



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Business Returns/ 1975 • Sole Proprietorships 



77 



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Business Returns/ 1975 • Sole Proprietorships 



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Business Returns/ 1975 • Sole Proprietorships 



79 



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81 



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Business Returns/ 1975 • Sole Proprietorships 



83 











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t^ (D n Saxoni uS ^ « (fi^irt ^ w "-.f*. * ^H 

S' V • fcrt oi «' eri r-' « a» o> g •- — w '^, "> « fi 



S — Soi S — <c 



§ — §— S <H ^— S 



% I ss 



1^ 

II 



3 s ;; ssi 
a s s ss? 



58 a _ s ij 



i.£..-n 



■D 
C 



§ s 



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s- s s 



3 (A 3 o ^S « 






a. 
a 
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n 






^1 



n 



s g I 



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3 sJS 



M *- 3 "^as; f^ •; s 

f., « A •-'-gp f^ i« A 

tn A 3, oj^_S?5 f-. «^ » 

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V m to >0 0> •# 



3" S 5 SSS'' 



s ^ sis 3 S SS E 2 



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s 

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11 



slllil 



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h 



lis I 2 



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li 
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04 

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it 3 

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Business Returns/1975 • Sole Proprietorships 



87 



■o a» •- >/i o 



« « rg tnvc^voim » •« py c« minora * •- ^ at 



?SSSS8 



IS g^iss ; s 



■o o <o o a> 












*:- S 






al •> <j ^ojo<i 



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■o 
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0) 



II 









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* 

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c 2 



I _ 

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II 



s s T f'' 



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n 



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5 !3;;s 



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cc 

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s s: 









0) 



3: 
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II 



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E >. o ■ 

= * *" ^ 

c'S -o "as a 

o 3 c S w c 



" = S c 



if 



£0 « D 3 t 



Si ^ 



gSSe 



Business Returns/1975 • Sole Proprietorships 



T3 

a> 

3 
C 

C 
O 

o 

I 



T3 
C 



•a 

0) 



0) 

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M CM u4 Kl IT 



ss 






•- ro M ^ t~ ■- ^ M* o> — m 5 w g^ ^ 

^ O "» c^ eo — lo T~ *- o) t^ oo *ii * » •- t^ 

£ S w S— CM rt CM — « 



r-- r- •» a> m ^ <J gj^ J 



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\c I £ I -I- S !- I- I 5 






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I i 






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S»- o) CO o 1- m o O *** 1 <D * "* f^ ^ ffl S 



ss; S 



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S S ; asSS I r S S2S S S ,oS t. S om-p^-t .- -. r;'"' 

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I g g acs2 « E sea s s «<-: g g j-oS^-k 






I ? 



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m 



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1 
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1 2 



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<S<56 



s 8 
1 e 

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sis 



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Business Returns/1975 • Sole Proprietorships 



89 



2 2 R SSSS ; 3 



K-~ -^ .rf 



ow a» « •* o V 



Sff ft S SJ:!StS3 



I ^ » OK\ 



•- • in «» •_ rt "* « 



I I ^; 



a sss^ s a = sn.- S « 






3 5 



B SSSS 5 r- « r-Sir- 9! X 



3_ S 



S =S8S.-a $j r-S5i iS -»«:- ff «SJ^ SS 



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•o 



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8S S S SStSgt S ;~5S S .-88.- 3 liSS 2t r 









» M 



S i 2 iisr 



§ s if.- s § 

S — i 2 n 



8 I sSSlii ' i 

o ^ a> K iD S — p^ 8 



.-sa- s isi-. ss - 



CO s 



I S 



!SS.- S 



8 S 



o — "<o— Pi • 



5 <0 K W r- 



I .-|5.r- I SsSs sf 



i"V «*I — . 



S s 

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m at icma><^ r> ^ e i/>op- 

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(•) ^" — «■* ^" cm" ci m « ^ — (D of — in' f 

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s s I tsss sasss s assss sss 

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n ■> jjj J r--" V <m' a> f^ c>i <o — « ti firi fsT ct n c\i ic 



s .-aa- 



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r« A 3S Sr^(Oa> cm -- * ^i/>— rt ^ ^* ci » Sa>oi«a>r^ O — Pj r~ e ^o ^ — — S**— 3S 3 

CT CJ i*» tM'inin <^ r** — ii> — r« « rri e^ .-' <m' «» cm' pi cm" eg 10 t« — ^'c^' in — «>'«> — <ri Vcm*.-' — <m'o 



il 



? " S Sfss 5 S s 

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S S X J5S' S S 



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III 

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1 h 



2 = 



I?! 






Is 



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islfSi I :• 












55 I 



90 



Business Returns/1975 • Sole Proprietorships 



•D 
0) 

3 
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Business Retums/1975 • Sole Proprietorships 



91 






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a^cMr- o r« r> o— »- c« cm ^ 

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II 



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CO o" CTi (H r^' »n -^ ^ in m" o" *^ c^ »- r^ o> iO 
m m ^ n CO V (c 1^ r> (o <o CM 



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s -a 
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1 



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sa 



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5 1 E o«5 5 Si ;^5 S 5 ff S S iiso: £ xq-<d<< 3 "o S £ 

xuat^S £« zl 



92 



Business Returns/1975 • Sole Proprietorships 



< (O CM p> in m r~. m « lA <o • r~ u> Ct 



r- t^ o pa><v 



-S;- S a 9.- 



tSRSr-S .- a -r-R 






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01 
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^cis a 8 = S2!.- a 



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f^ * in (-> — 



Sic- s s 



s ssstss .- s 






S S S 3SS S ?S 

lA « R i^.S<N— — f* * '^.« 



f _ 

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m w ^ ID (O n n ft m f~ ^fi w c) 

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tC flf a (D ^' O <^i '-" •-' CO O ^ — P» ^ 



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3 

!? 1 



Business Returns/1975 • Sole Proprietorships 



93 











s 




a 


<M 


<B 


^ 


0, 


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« 


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p 


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94 



Business Returns/1975 • Sole Proprietorships 



- (O ID >^ s <n 






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5||| 
S555 



Business Returns/1975 • Sole Proprietorships 



95 



S ^SSSSR c 






R sasi:-:: » ^«r- s sss; S gasr; cS 



a> <7«>a>a)0>>- itt a> cm ra a> n r^ (m ^ o ^ a> ko | 



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0) 



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0) 

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41 
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3 3 S 2551 s S § §ss 5 5 sS 2 5 SgSjjS ^ ri j,j35 ^ ssasi s ::28a 



, S m -~;8 t S ^ E'S a 5 SiS "* = "at = = s 



IIS 1?!' 3 R I 

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i s. 5 5s|s. 5 3 I ip I S. §.; I I Ssi 

$ R 5 —2 "" 









111 



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ll> ^ « r^ttOlA o ^ w c<i 

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I si?.; i = 






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TO 

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u 

0) 

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I 






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s =s 



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s s i si: 
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S* ft 3 tor? 



A IN a> o lO ^ u' 
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S S £ S n o 



r«. Cii ^ o a ^ cw (o m OS 

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96 



Business Returns/1975 • Sole Proprietorships 












:- ;- S Sar 



sc - 8 ssassa c ^ cSS S cssc s sasc '* 



r- 5 S:- si S SSSSr 



a ;-r-S K 



3 5 S 






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1 1 ISSl 



Business Returns/ 1975 • Sole Proprietorships 



97 






f>(Or^ ^O 



M atote^Oi in r> tn -^ at t^ ^ lO c«) >«> <^owr> 






I 



S I:- = ft 2S28^S - S -r-S 



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!ti 



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2 «>" — ■ I ul — 9 



3S|| |g 



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s a.- s s SSSS-" - s, -8s a 



3s 

lit 



sii S 



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58 
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ISS5 



II 



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lisi 



il 1 

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98 



Business Returns/ 1975 • Sole Proprietorships 



5 acss 



s s .-- s 



8 ^5S " asisa 






S =8S!as2 .- ;: r-jsi e aass s ssss ss 



^ ^iS s sj 



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a 

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c 
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11 



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n O « oi ;— ^ « ^ ^ F-. (iJ ^ R A 

8 ft' -" -" - •■ " -" -" 



Ui 



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n— riS 5 p- r^ * ^.^ 






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11 



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pi-! 

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y u 3 



55 I 



Business Returns/1975 • Sole Proprietorships 



99 






■4 K 5 • « K <x> u> 






■D 
» 

3 
C 

C 
O 

o 

I 

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c = 



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0) 



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5 K S fu p»o IS 3 S 



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n 



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— O —CMC 



6 sk;;. c 

Pt 3 O 'T 9 



=sss s 



3 s S 



=■ I 






E" 
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s ° = ® * 



i 2 






liil 



3 
s * ^ 

11 I 



100 



Business Returns/1975 • Sole Proprietorships 



S3 = & S3K 8 3 SS 



39!S C: «!:~% 



n sss^ s 






T3 
0) 



C 

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55 = 






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TC M ^ •- (O r- « <c at f- tomv «d a 4^ r>> oi uior>.ip---- ra i» 

•- ■• * h-^^oj p^ in K. "9 <r> oi o ift rttsi m co iDO«o)iDr- o K 

--_ «• « —^^tNj fy c^ « A •- 'V 5 « w^ o O c^i>~uS^or-. (B c» 

V 2 t: 3 — "' "^ '^ " i^" '^' '-" <^" • "> " f^" rf f^' to ■* a> *--' " oj cj p" 



2 °i 
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Business Returns/1975 • Sole Proprietorships 



101 



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103 











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104 



Business Returns/1975 • Sole Proprietorships 



•o 
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Business Returns/1975 • Sole Proprietorships 



105 



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■a 
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a. 
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— lOr^Otai — «>t w <»B— f«. * « r* ^ * cmRj^«cmia — >- r"o t^ M ^irtZ~ 3 



(0 



s s = 
3 5 5 



3 s ssa : i s- i 
s" 3 S5s s s" s'- 8" 



g Kf^ -- — ? R 
n oi lii in o V vj 



2S S 3SS S SS5S SS I 

rtift o ~9if^'r ■v o »r eft <o C>c^ 

ftiO «M — r-.'r-.'Q* a) 0>a}C7<p' ai'cft 

r> ■- A o) >/i £ CM csi CO uS A in ui 



3 £ = ?«i 



*", *? "*. '^. ~ *^. * • * ^. *^. • 



rt. <o r^ IS m •- •- u> <- c^ ~ina w* ~air>.n a rur^vn a> ^ 
of <o ai cm" lo ^' «' w ri cm — V cD rf — •-' « ct' cm' «' —' — •-' <s 



I ? 
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nil 



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? 2 



3-0 0>^ 



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lis I 



l"' 

* S K o fc 

£ S a £ ^ 



• « -) ^ 

3||| 
S555 



si 1 

55 s 



106 



Business Returns/1975 • Sole Proprietorships 



? XS.- 8 



SSS! 



r'Si* M SiCtSK 



o» * ai- 






^Noioi K " <^ S<si~ S( r> CT^ — m cm v v ■« •_■« ;_ • ^^* •* r- en rt ^ (ri cvi rt j_ 



is 



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0) 

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II 



■ri M> (w t^*--C2 * — si ^^—Si M 



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S SS~ a 8 i£~ 



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— " V O " (O V no 9 o a> 

«no2S3i^-_S J- * — c\in o, r**o^ r~ 



If 



S Sg- ?■ 3 £ I 



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4SSl5 
■p S * » I 

Sill! 



|5- = 18 
•" «. ■« E 



illll 



3.? c 



Business Returns/1975 • Sole Proprietorships 



107 



slas I 



SiSRS 



s s 



sss 



I 

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11^ 



r^io m 'W<pa>o 1^ cvi'vof- •- ^ 



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01 

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s s 









ino u) ^ (8 n 9 -- CM f«- a) (M « •- h- <o to to 

•J -- ^ to -"T o O r-- ■- o> •- o nr-mo --in 

2^" — g c^voj g ---;—-—■ -- ,_-—■_-_- _--.- 






3 3 



S S 



gS_S I 3 



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■a 
c 

(0 



3 
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w <oo w 



S CM S CMt 9 ♦ '"CI 

Ol to ^ •". Ot^ • CM O"- 



t -« CM A ro to O 

- 00 V — S ;^in<N R 
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0) 

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13 

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i& fS 






a - 

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f 11 



3 2 s S ^ 



E.S3 



sSSs 



25 I 



108 



Business Returns/ 1975 • Sole Proprietorships 



I iS- S 



8 •_^> M ri CM » to S (* 



8 a 






e CM •- o> *o I d 

= s iSsg si 



— R r~~~ S r^S"r- " 2RS 



:-S= S :-aSr- 3 2SSS SR 



3 
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■D _ 

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lis ' ' ' ' i - a 15- S 



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0) 



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3 3 S 



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S Eg- S 



St:Ss5 S _ S » t Zon rZo 






I 3 S 



9 A m ft a 

::■ 'SC - C cc 3 



CS9 'S 



SSS_ tS 1 






•11 



"* C 5 '^-~ 



s s 



S -"S- 5 28SS SS 









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*iis?| ill! 

l|a|is !Ǥ 



ss % 



Business Returns/ 1975 • Sole Proprietorships 



109 



i 



'is § 



S = ft RSP 



r- d Si.- 



lO <i - "- f«J — rt OJ c^ 1^ 



CSS.- Sr 



3 
C 

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tno» ~ ^ N o;~ in n_ "-.oto ~;~-u> r~ • ^f^ '". ~*- * ~ ~ in *io — 

CT o* r-" — — •- o' — tt lO O) f^ ri f"-' — fi oj' V »- — r»-" r-' — — ait^ d — 

i*»--n •--- wKidi^cM ^ • — CMS tM dqr^ 



>;s I 



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S S =■ t"'^""" 



i| c- s s "2?__£ - i. 's8. i -|£..- 






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— pj o •- «o •- CM n n •- ■- (0 p>i S ^ en "-CM 



S £ i issS 

C £f • S^"^"" 



s" ~a" - 3 S- 



i2i 






8 CM em r>. CO •- CM n 1^1 WO fvnotn •- 

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i 5 S as 






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11 



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Business Returns/1975 • Sole Proprietorships 



« 

c 
o 
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(A S 

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a> 



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11 



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s '■ s ?■= 



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p •- >n S S) CO S (M Ob IT 



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55 I 



Business Returns/1975 • Sole Proprietorships 



111 











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3 


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112 



Business Returns/ 1975 • Sole Proprietorships 



o r- <D <c a» r> e <* r^ ^ 

"S'-S S " 8 SSPi 



3S s " ss 



O O (» oi a> O 



!SJS 



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117 



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« 




: 




S 


s Si 


3 55 SSSJs^ 


s 


c 


'sg 


S 


3SKK Si 




SS c 






s 


s 


























































































































r • « 








s 


-« 


"■i 


•^ •nao 


• «> c>j«>a.c>jo>in 




a 
















1 




- -* s 


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55 


i 


K 


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9 


a ss 


- K =asas2 


r; 


t 


sis 


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csias s 


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as c 






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»«0 — r- 






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f~- 1 




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1 






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ssss 


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; ; 


CS 


S 


a s.- 


!i a sasscs 


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I 


cs 




CSSc c 


SSSc 


ss 




a: 






































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s 


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r^ </>«D 


n OCT — m>-oo 








t*i 


r^cvicoui oj 








B 


1 


{? 


» r; P 


IS2S 


R 


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K 


=sc 


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s 


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n 


Ss3S ; 


5S3S 


SS c 




1 


1 


c 








































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t sis 


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s 


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si= c 












































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^*i- 








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s s sffisasg 




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— Sfe? Si 


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r- w tr 






u 




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". -^ 'H •».'-.■«■«" 










— 




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5ss= 


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: 


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5 s ssas-'s 


~ 


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s"s 


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r> 0, 














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1 


1 


■* 




































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f 






































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r««2 — 


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CMO — 






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s 


































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xS 




































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s S S 


S5^S 


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5 


1 


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sg 


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1 1 llllp. 


tsi 


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ISS 


T" 


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as 1 








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— • « 

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r>o — <v< 






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1 


c 


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s 


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1 




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1 

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1 


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1 




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1 

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1 

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1 

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i 


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1 


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a 


1 


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£ V " S 

1^ = 1 
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; SSl 


i 

si s 
II i 





Business Returns/1975 • Sole Proprietorships 



119 



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c 
o 
u 

I 

« 

M 

3 

■o 

C 

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C 
CD 

V 

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a 




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t 


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V 1 «>oo>o 


c S 


ScS f 


5aac s 


?i'c 










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a 


c 


c 






__ 




oa> 


« 


■ 




n ■» 




1 r 


<s ■ 






*'-; 1 






t 








m; 


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s 


« 


* 


ss - 


s 


"•: 


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SRRiSSS 


a 




assc a 


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SK 








































































































































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■ 


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• 


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r; 


K 




SSr 


3 


5 


<b- 


- = s 


lisscS 


_ « 




gftCC c 


5 Sec 


9S 




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f 


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1 










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s 


2 


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s 


; 


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= « 


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1 














































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1 


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52r 


s 


s 




s a 


= S;:S!i2 


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sasc a 


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32 






























































































































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s 


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at u 


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C 8 




gSSc 8 


sasc 


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g 


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s"l? 


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1 


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s 


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18 3 


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1 S 


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sis- i 


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— 




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3 


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cf ■ 


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S S" "" 


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7 


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liss 


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1 


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3 


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ill. 


as 1 












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S^s i 


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^- ^ — 


















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s 




































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£J 




























































$ 
















































s 
















































A 






























t 




c 


5 






S 






i 
1 




i 










"1 


1 s 
» s 




s 

s 

1 li 

S Is 




• 












E 
J 


i 
1 

s 

J 




1 

1 
1 


1 

S 

a 


1 


1 
ill 

111 


i 
1 


IS 

§1 

■ |i 


1 

1 
S 


1 


1 

i 
1 

i 


( 


ill 

nil 
iijp 

illlll 


ii 

1 i 

1 1 
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u. 


1 
1 

ji. 


s 
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j 

fij 

Ml 





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II 

O M 
Q.® 
Q. O 

£ 

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Is 



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2-3 

S 5 5 u 
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? £ * 55 

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120 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income 





[All ligutes 


are eslimates based on samples— money amounts are m 


thousands of dollars] 










NumMf of- 


^ 


Adiualed grOBa income (or dallctt) 


TanatHe 
Income 


Tolal income tai 


SIxt of »6\MfC grou incom* 




— 


Tolal 


Nat Income 
(laaa daflcH) 


Ineoma 
Of Ma 


NumlMr of 
raturna 


Amount 




(II 


(2) 


(3) 


(4) 


151 


(•) 


(7) 


18) 


|9| 


All Industries 
























10,M1,969 


339,221,396 


144,939,186 


44,611.280 


100,327,926 


95,573,045 


7,106.423 


21,945,335 


Relums with adiosleo gioss income lotai 


9.437.186 


10.394.927 


314.645.687 


149.348.678 


48.326.695 


101.021.983 


95.573.045 


7.107.416 


21936,986 


S' urxjei S5.000 

55,000 under S10.000 

SIO.OOO unOw $20,000 


1.913.026 
2.145.978 
3.159.250 
1,998.453 

260.1% 

58.497 

1.306 

460 


2,076.013 
2,346.841 
3,467.574 
2.120.702 

305,771 

73,275 

1,949 

802 

487.042 


31.466.306 
48,433,989 
83,040,890 
102,351,495 

33,921,856 

13,964,796 

794,589 

851,766 

24.575.71 1 


5.242.428 
15.933.424 
45.687.250 
54.350.577 

17.095.881 

9.099.618 

873.643 

1.065.857 

-4,409.492 


1.543.443 
5,178.122 
11,383,527 
19,300,541 

7,947,363 

2,707,326 

128,466 

137,905 

-3,715,435 


3.6%.985 
10.755.302 
34.303.723 
35,050,036 

9,146.518 

6,392,290 

745,177 

927,952 

-694,057 


475.079 
6156,130 
27,336,%9 
39,455,%9 

13,492,374 

7.241.611 

650.780 

764.133 


326.755 
1.563.560 
3,025.443 
1.873.633 

257.970 

58.100 

1.281 

474 

1.007 


45.036 

728.820 

4.315.669 

8.358.040 




4.355.935 


StOO 000 under $500 000 


3.264.040 




379,256 










All Nonfarm Industries 


























273.954.741 


110.992.061 


39,636,463 


71,3SS,62> 


72.325.567 






Returns with adjusted gross .ncome, lotei 


6.971.397 


7.478.120 


256.769.269 


113,%9,294 


41,293,066 


72.676.226 


72,325.567 


5.380.926 


16.%1.553 


51 under $5,000 


1.318.590 
1.561.944 
2,361.673 
1,476.715 

206.636 

44.470 

996 

371 


1.388.540 
1.670.297 
2.537.612 
1.598.132 

229.945 

51.711 

1.346 

537 


23,741.983 
39.283.081 
67.828.828 
64.738.649 

28.222.677 

11.678.569 

679.439 

596,043 


3,578,651 
11,638,322 
34,275,260 
42,420,105 

13,557,501 

6,898,966 

668,802 

831,687 


1,610,035 
4,682.870 
9.539,0% 
15,819.211 

6.688.850 

2.467.366 

136.619 

148.817 


2.066.616 
6.955.452 
24,736,164 
26,600,894 

6,666,651 

4,431,598 

531,963 

682,870 


365.019 
4.379.204 
20.082,993 
30,361,7% 

10,592,221 

5,45 1,%2 

493,800 

598,572 


245.892 
1.141.918 
2.279.692 
1.462,714 

205.214 

14.156 

974 

366 


35.802 
541.297 










550,000 under 5100,000 

$100,000 under 5500,000 

$500,000 under 51.000,000 

$1,000,000 or more 


3.462.695 

2.453,022 

264,716 

378,561 


Returns with no adiusted gross income 


249.949 


281.456 


17,185472 


-2.977.213 


-l.65o.613 


—1,320,800 


- 


817 


6703 


Agriculture, Forestry, and Fishing 






















9,271,670 


3,3«7J44 


(9J89,670 


44.241.600 


5,587,213 


38.654.387 


30.323,436 


2,166,462 


6.798,817 


Returns with adiusled gross income, total 


3.063.161 


3.155.440 


61,652,949 


46.213.645 


7.663.867 


38.529.778 


30.323.436 


2,166,108 


6.795.603 




714.382 
711.903 
994.136 
544.992 


743.717 

729.654 

1.011.463 

566.462 


8,231,959 
9,670,061 
16,301,340 
18,786,096 


1,911.437 
5,237.892 
14,238.545 
15.513.799 


-16.716 

626.706 

2,002.781 

3,728.417 


1.928.153 
4.611.164 
12.235.764 
11.785.382 


136.694 
2.125.574 
8,916.022 
11.691,146 


98,846 
511,223 
928,871 
530,799 


11.400 


$5,000 under $10,000 

SICOOO under $20,000 

$20,000 under $50,000 


224.403 
1.316,252 
2.325.781 


$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 


76.073 

20864 

566 

245 


80.669 

22,548 

635 

292 


6,067.727 

2.416.952 

116.009 

58.805 


5.045.750 

3.341.626 

377.486 

547.110 


1,122.556 
242.113 
-9.894 

-12.100 


3.923,192 

3,099,513 

387,380 

559,210 


4.089,417 

2,687,304 

281,612 

395.267 


74.869 

20.699 

557 

244 


1.268.261 

1.220,698 

166,506 

262,102 


Returns with no adiusled gross income 


208.509 


211,804 


7.636.721 


-1.972.045 


-2.096.654 


124,609 


- 


354 


3.214 


Farmt: Total 






















3,045,302 


3,122.393 


65,266,657 


41,151,095 


4,974,807 


36.163,288 


28.452,766 


2^4,472 


6.394.156 






2.916,807 


57.876.418 


43.074,559 


7.033.629 


36,040,930 


28.452.766 


2.004,136 


6.391016 




660.657 
663.366 
918.436 
506.380 


687.473 
678S44 
929.962 
522.570 


7.724.323 
9.150.908 
15.212.062 
17.612.846 


1,755,355 
4,879,833 
13,151,077 
14,431,779 


-66.592 

495.252 

1.844.431 

3.481.330 


1,821,947 
4,384,581 
11,3M.646 
10,950,449 


121.386 
1,989,936 
6,278.179 
10.947.486 


89,445 
473,115 
857.073 
493.032 


9.945 


55,000 under 510,000 

510,000 under $20,000 

$20,000 under $50,000 


207.581 
1.215.279 
2.171.442 


$50,000 under 5100,000 

$100,000 under 5500.000 

$500,000 under $1,000,000 

$1,000,000 or more 


71.990 

20,073 

540 

225 


75.826 

21.564 

603 

265 


5.699.179 

2.306.227 

115,150 

55,723 


4,775,685 

3,206,650 

360,619 

513,561 


1,058.513 
239.960 
-8,353 

-10.912 


3,717.172 

2.966.690 

368.972 

524.473 


3.864.500 

2.584.571 

272.271 

374.437 


70,805 

19.911 

533 

224 


1.202.830 

1.173.855 

160,584 

249,502 


Returns with no adjusted gross income 


203.633 


205.586 


7,390,239 


-1.916.464 


-2.056.822 


142.358 


- 


334 


3,136 


Farm* FWd crop 


























28,809.120 


18.854.926 


5.487.597 


13,367,329 


13.296.827 




2,915,611 


Returns with adjusted gross income, tolal 


1.237.810 


1.260.999 


26.679.456 


19.471,826 


6.138.7% 


13,333,030 


13.2%.827 


899.208 


2,915,091 


$1 under $5,000 

$5,000 under 510.000 

$10,000 under $20,000 

$20,000 under $50,000 


268.173 
295.727 
380.706 
249.046 


274.247 
299.962 
382.871 
257,524 


2.866.650 
3.715.465 
6.399.012 
9.626.129 


740,783 
2,169,043 
5,494,974 
7,245,589 


204,067 

519,044 

1,374,781 

2,793,011 


536,716 
1,649,999 
4,120,193 
4,452,578 


64.433 

6%.306 

3.556.047 

5.608.415 


47.501 
212.607 
352.882 
242.581 


5.250 

97.586 

525.647 

1,114,309 


$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under 51,000,000 

$1,000,000 or more 


35.630 

8.324 

149 

55 


37,258 

8,914 

165 

58 


2.963.663 

1.072.136 

29,281 

7,122 


2,323,432 

1,273,449 

97.920 

126.636 


941.043 

303.578 

3.276 

—4 


1.382.389 
%9.871 
94.644 
126.640 


1.938.764 

1.075.653 

76.202 

81.007 


35,130 

8,305 

147 

55 


586.070 
485.074 
15.303 
55.852 


Returns with no adjusted gross income 


72.812 


73.422 


2.129.662 


-616.900 


-651.199 


34.299 


- 


61 


520 


Farms: Fruit, tree nut. and vegeubie 






















156,593 


159,630 


3.766.060 


2.767.563 


200,277 


2,567,286 


1.956.564 


113.153 


512,695 






149.672 


3.446.378 


2.901.960 


312,870 


2.589.090 


1,956.564 


113.113 


512.741 


$1 under 55.000 

$5,000 under 510,000 

510,000 under $20,000 

$20,000 under $50,000 


29.973 
47.977 
35.344 


26.666 
30.772 
47.994 
35.344 


174.6% 

575.609 

702.150 

1.107.055 


63.779 

221.765 

699.452 

1.004.959 


-20,671 
16,924 
82,278 
121.720 


84,450 
204,841 
617,174 
883,239 


CI 

93.313 
442.292 
713.775 


n 

24.232 
46.189 
33.%1 


!•) 

10.696 
69.794 
137.922 




6.472 

2.122 

59 

35 


6.576 

2.217 

62 

41 


543.267 

326.397 

13.099 

2.105 


442.647 
350.089 
40.613 
78.456 


75.423 

37.0% 

890 

-790 


367,424 
312,993 
39,723 
79.246 


345.569 
268.939 
29.428 
63.061 


6.283 

2.106 

56 

35 


111.771 


$100,000 under $500,000 

$500,000 under $1,000,000 


122.755 
17,285 
42,305 


Returns with no adjusted gross income 


9.945 


9.958 


339.682 

1 


-134.397 


-112.593 


-21.804 


- 


40 


154 



Footnote at end ol table 



Business Returns/ 1975 • Sole Proprietorships 



121 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounts are tn thousands ol dollars] 



Sa« or adjuiitd grot* mcom* 



Agriculture, Forestry, and 
Fishing— Continued 

rarmc HortlculTural ipAclalty 
Rttvnt wltn ■nd wtttwul adlmtad groM Incom*. total 

Returns wiih Miusled gross income lotai 

SI unto S5.000 
tS.000 unMc StO.OOO 
SIO.OOO unM 120.000 
S20000 under SSO.OOO 

SSO.OOO und« S100.000 
StOO.OOO under S500.000 
$500,000 under $1 000,000 
$1,000 000 or more 

Hetums wrt^ no sdiusted gross income 

Firms: Uvtaloch 

Ratwm witfi er>d wtttiout adjusted groat li>com«, total 

Petums wm> adtusted gross income, toul 

It under $5,000 

SS.O0O inttr $t0.000 
110.000 inMr S20.000 
S20.000 under tSO.OOO 

$50,000 under $100,000 
$100,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns with no adiusted gross income 

Farms: Animal epedalty 

Returra wttn and wtttxxit ad|usted gross Incoms, tetsi 

Renins wiiti adjusted gross fficome. total 

$1 under $5,000 
S5.000 under $10,000 
tlO.OOO under $^.000 
$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1000,000 or more 

Returns with no adjusted gross income 

Farms: Fanns not aHocattte 

Ratun^ wtth and vrttlioul adjualed groaa IrKomc, total 

Returns with adiusted gross income, total 

$1 under $5,000 

$5,000 under 510.000 

$10,000 under $20.000 

$20000 under $50.000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns rntti no adjusted gross tficome 

Farms: Farms, eperators only; Total 

Returns wtth and without adjusted gross Income, total 

Returns with adiusted gross income, total 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
tSOO.OOO under $1,000,000 
$1,000,000 or more 

flettfns with nc adjusted gross income 

Farms: Farms, operators only: Flew aop 

Returns wtth and wttfwut adjustsd gross Income, total 

Returns with adjusted gross income, total 

$1 under S5.0OO 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under StOO.OOO 

$100,000 under $500,000 
$500,000 under S1.000.000 
$1,000,000 or more 

Returns with no adjusted gross income 
Footnote at end ot table 



17.233 

CI 

<.90« 
6.081 
3.611 

492 
126 



1,247,141 

344,144 
299,664 

407,007 
166,845 

22.112 

7,005 

258 

106 

108.931 



54,5(9 

49,339 

4,832 
10,243 
23,274 

8,695 



1.593 



188,514 

35,183 
32,758 
62,059 
48,850 

7,159 
2,410 



2,545,776 

590,349 
584,257 
833,607 
455.353 

63,347 

18,133 

514 

216 

200.746 



1432.1 1( 

961,479 

196,926 
214,901 
304,862 
209,114 

28,751 

6,749 

127 



16.0(1 

17,234 

CI 

4,906 
6,061 
3.811 

492 



344.735 
299.903 
407.683 
168.110 

22,629 

7,175 

277 

116 

109.151 



54.70S 

49.455 

4.832 
10,243 
23.274 



19S.767 

188,819 

35,183 
32,758 
62.059 
48.970 



2.7(1.7(3 

2.559.604 

592.928 
587.097 
835.378 
459.426 

65.049 
16.913 



1,037.137 

966,115 

198.976 
215.512 
305.245 
210.129 

29.136 
6,934 



416.442 

374.302 

CI 

32,767 
114.630 
115,607 

47.121 
31.622 



31,105.4(1 

26.391,440 

4.556.628 
4.715.645 
7.905.416 
6.358.785 

2,040.943 
808.342 
65.518 
40,163 

4,714,041 



424.159 

322.605 



19.354 
16,372 
2,934 



662,235 

77,238 
93,421 
100,836 
251.481 

84.831 
47,158 
1,777 
5,493 

63,160 



55.022.209 

7.416.882 
8.616,291 
14.409,837 
16.752.474 

5.435,328 

2,221.979 

114.125 

55.293 

7.365.605 



26.429.428 

24.308.452 

2.628,259 
3.219,940 
5.703.894 
6.967.190 

2.746.545 

1.007.406 

28,440 

6,778 

2.120.976 



Adjusted gross Income (or deficit) 



Total Income lai 



290.151 

CI 

32.964 
66,141 
104.955 

33,852 
19,110 



15,465,574 

16.522.507 

870.451 
2.216.410 
5.730.598 
4.629.944 

1,490,906 

1.164.175 

171.201 

246,822 

-1.056,933 



943.395 

14.913 
73.651 
336.258 
258.140 

105.857 
107.491 
20.848 
24.237 

-54,037 



3.650.554 

110.210 

229.036 

915.795 

1.385.492 

478.199 
386.907 
42.689 
102.026 

-87.099 



36,7((,021 

38.679.347 

1.540.096 
4.312.627 
11.921.697 
12.946.580 

4.214.679 

2,910.744 

345.028 

487.896 

-1,891,326 



1S,1S8.497 

15.757.456 

534.093 
1.597.352 
4.405.055 
6.106.530 

1.882.962 

1.037.497 

85.108 

108.859 

-596.959 



Net Income 
(leaa deflcn) 



20,573 

25.577 

CI 

1,940 
-530 
4,254 

11,478 
5.133 



-360,258 

787,816 

-222.851 

4.132 

497.071 

569.390 

43.639 
—82.974 
-10.935 
-9.656 

-1.146.074 



-173.(52 

-117.102 

-5,794 
-25,435 
-38,031 
-16,322 

-14,342 
-14,247 
-1,741 
-1,190 

-56,550 



-tW.730 

-114.328 

-23,979 

-21,353 

-71,138 

9,277 

1,272 

-8,626 

-532 

751 

-85,402 



3.5(1.755 

5.593.932 

-201.064 

266.671 

1.424,530 

2.998.941 

925,324 
199,554 
-8,756 
-11.246 

-2.032,177 



4.243.522 

4,894.053 

100,118 

306.533 

986.603 

2.396.706 

830.578 

266.660 

2.921 



Other 

Income 
or toaa 



2(3.095 

264.574 

CI 

31.014 
86.671 
100.701 

22.374 
13,977 



15,625,(32 

15.734.691 

1.093.302 
Z.214,278 
5.233.527 
4.060.554 

1.447,267 

1.247,149 

182,136 

256,478 

91,141 

1.063.010 

1,060.497 

20.707 
99.0 
376.2 
274.462 

120.199 
121.738 
22.589 
25,427 



2,513 



3,763,1(5 

3,764.882 

134.169 
250.389 
986.933 
1.376.215 

476.927 
395,533 
43,421 
101,275 



33.226.366 

33.085.415 

1.741.180 
4.045.956 
10,497.167 
9.947.639 

3.289355 

2,711.190 

353.786 

499.142 

140.651 



10.914.975 

10.883.403 

433,975 
1,290.819 
3.416.452 
3.707.824 

1.052.384 
766.617 
82,187 
109,145 



51.572 



ratable 
Income 



184.899 

CI 
CI 

54.187 
72.285 

27.621 

14.951 



10.412.339 

45.002 

915,666 

3.542.931 

3.480.944 

1.194.715 
911.012 
126,720 
193,349 



593.682 

CI 

24.233 
195.229 
190.223 

76.850 
77.546 
13.651 
15.543 



2.465J65 

2.465,265 

12,365 

72,264 

561.914 

1.033.257 

360.361 
310,552 
33,285 
81,247 



25.446.141 

99.119 
1.725.633 
7.470.260 
9.779.310 

3.424.092 

2334.419 

260.048 

354.240 



633.992 
2,829.865 

4.713.113 

1.572107 
873,003 
65.590 
66.562 



12.136 

12.135 

C) 

C) 

5,412 
3,656 

491 



808,680 

31.064 
210.062 
377.329 
161,203 

21.744 

6.918 

254 

106 

187 



42.7(3 

42.766 

C) 

8.464 
22.963 

6.695 

1,519 
624 



154.420 

154.365 

12.539 
22.925 
60,953 
46.443 

7,036 

2,395 

61 

33 



CI 



1.7(4.77( 

1.764.446 

68.096 
398,964 
774,393 
442,066 

62,234 
17.971 



6(2.183 

682.124 

27.041 
138.827 
277,777 
203.324 

28,251 

6,730 

125 

49 

59 



42.378 

42.373 

CI 
CI 
6.230 

14,977 

8.681 
6.642 
2.453 



2.258.918 

3.423 
90.101 
498.037 
675.380 

372,416 
415,791 
75,190 
128.580 



2.14! 



151,703 
151,386 

C) 

2,354 
31,564 
40,056 

24,627 
34.666 
8.009 
10.059 



CI 



7.726 
91.822 
216.845 

123.410 
142.790 
20.265 
43.073 



C) 



5,832,190 

5.629.064 

7,632 

168.320 

1,066.411 

1.697.987 

1.045.560 

1.054.530 

153.358 

235^66 



3126 



2,301,544 

2301,036 

3.074 
59.138 
394.264 
908.047 

462.081 
388.725 
38.860 
46.847 



506 



122 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 





|AII ligures 


are estimates based on samples— money amounts are m 


Ihousantjs of dollafsl 










Number o(— 


Bualnma 
receipts 


Adjusted gross Income (or 


deflcltj 


Tsaabto 
Income 


Total Income tai 


SJz« of adlutted grou Income 


Retuma 


BuainMsea 


Total 


Net Income 
(less dellcltj 


Other 
Income 
or loss 


Number of 
returns 


Amount 




|1) 


12) 


13) 


I") 


(5) 


{61 


(7) 


(81 


|9) 


Agriculture, Forestry, and 




















Fishing— Continued 




















Finns: Farmt, op«r»Ior« only Fruit, tree nut. 
tnd vegetable 




















Retuma witti and without adjuattd gross Income, total 


1S1,9S(I 


152,936 


3.743.S76 


2,670.140 


185.120 


2,485.020 


1,891.641 


106.142 


494.992 


Returns with adjusted gross income, total 


142.007 


142.980 


3,403,903 


2,804,373 


297,686 


2.506.687 


1,891,641 


106.102 


494,938 


51 under $5,000 

55,000 under StOOOO 

510,000 under SSCOOO 
520,000 under 550,000 


25.039 
27.750 
46.033 
34.864 


25.039 
28.549 
46.050 
34.864 


168,399 

569,733 

687.453 

1,106,666 


59,019 
208,871 
668,068 
992,096 


-20,650 
11,973 
78,142 
121,633 


79669 
196.898 
589.926 
870.463 


l"l 

88,239 
421,661 
703,260 


CI 

22.009 
44,245 
33.501 


CI 

10,285 
66,342 
135,671 


550,000 under 5100,000 
5100,000 under 5500,000 
5500,000 under 51,000,000 
51,000,000 or more 


6.207 

2.021 

58 

35 


6,271 

2,106 

61 

40 


535,204 

321.303 

13,092 

2,053 


424,322 
333.660 
39.881 
78.456 


70,723 

35,811 

691 

-837 


353.599 
297.849 
38.990 
79.293 


329,633 
256,703 
28,897 
63,061 


6.021 

2,007 

57 

35 


106,306 
116,889 
17,027 
42,305 


Returns wtth no adiusled gross income 


9.943 


9,956 


339673 


-134.233 


-112,566 


-21.667 


- 


40 


154 


Farms: Fsrms. operators only: Horticultural specialty 




















Returns wItti and wlttiout atljuated gross Income, total ,. 


18.050 


18.051 


415.007 


281,301 


21,699 


259.602 


183,069 


12,096 


41.816 


Returns with adiusted gross income, lolal , 


17,193 


17,194 


372,867 


287,784 


26,703 


261.061 


163,069 


12,095 


41,611 


51 under 55,000 

S5,0«l under 510,000 

510,000 under 520,000 
520,000 under 550,000 


n 

4,906 
6,081 

3,811 


n 

4,906 
6,081 
3,611 


32,767 
114,830 
115,607 


1") 

32,954 
86,141 
104,955 


1.940 
-530 
4,254 


n 

31.014 
86,671 
100,701 


CI 
CI 

54,187 
72.285 


l"l 

';'4,2 

3,656 


CI 
CI 

9,230 
14,977 


550,000 under 5100,000 
5100,000 under 5500,000 
5500,000 under 51,000,000 
51,000,000 or more 


452 
126 

] 


452 

126 

6 


45.666 
31.622 

2.553 


31,485 
19,110 
6,841 


12,604 

5,133 

666 


18,881 
13,977 
6,175 


25,791 
14.951 

3.991 


451 
124 

7 


6,119 
6,642 
2,453 


Returns wtth no adiusted gross income 


857 


857 


CI 


-6,463 


-5,004 


-1,479 




CI 


CI 


Farms: Fsrms. operators only: Uveatock 




















Retuma with and without adjuated gross Income, total 


1,343.614 


1,346,581 


30.872.827 


15.214.804 


-403,156 


15.817,960 


10,226,505 


800.975 


2.211.284 


Returns with adjusted gross income, total 


1,235,039 


1,237,716 


26,168,602 


16,265,549 


740,326 


15,525,223 


10,226,505 


800,788 


2,209,135 


51 under 55,000 

55,000 under 510,000 

510,000 under 520,000 

520,000 under 550,000 


340,824 
298.675 
403,607 
163,127 


341,324 
298,914 
403,614 
164,346 


4,532,530 
4,695,403 
7,747,409 
6,251,441 


859,663 
2,211,221 
5,679,647 
4,502,284 


-228,381 

2,268 

485,307 

541,032 


1,088,244 
2,208,953 
5,194,340 
3,%1,252 


44,594 

911,889 

3,513,910 

3,377,570 


30,924 
209,301 
374,728 
157,485 


3,399 
69,532 
493,117 
650,959 


550,000 under 5100,000 

5100,000 under 5500,000 

5500,000 under 51,000,000 

SI ,000,000 or more 


21,566 

6.877 

256 

105 


22,083 

7,044 

276 

115 


2,030,521 
805,633 
65,507 
40,158 


1,453,315 

1,142,929 

171,201 

245,069 


42,920 
-82,229 
-10,932 
-9,659 


1,410,395 

1,225,158 

182,133 

254,748 


1,164,394 
893,595 
128,720 
191,833 


21,201 

6,790 

254 

105 


361,799 
407,644 
75,190 
127,495 


Returns with no adiusted gross income 


106.645 


106.665 


4,704.225 


-1.050.745 


-1,143,482 


92,737 


- 


187 


2,149 






















Returns with and without sdjuatsd gross Income, total 


54.584 


54,700 


424,152 


888.378 


-173,630 


1,062,008 


592,862 


42.778 


151.327 


Returns with adiusted gross income, total 


49.334 


49,450 


322.598 


942.415 


-117,080 


1,059,495 


592,862 


42,761 


151,010 


51 under 55,000 
55,000 under 510,000 
510,000 under 520,000 
520,000 under $50,000 


4,832 
10,243 
23,274 

8,691 


4,832 
10,243 
23,274 

6,807 


19.509 
16.001 
89.818 
153.789 


14,913 
73,651 
338,258 
257,988 


-5,794 
-25,435 
-38,031 
-16,309 


20,707 
99,066 
376,289 
274,297 


I'l 

24,233 
195,229 
190,118 


CI 

8,464 
22,963 
6,691 


CI 

2,354 
31,564 
40,033 


550,000 under 5100,000 
5100,000 under 5500,000 
5500,000 under 51,000,000 
51,000,000 or more 


1,593 

656 

31 

14 


1.593 
656 
31 

14 


19.354 

18,372 

2,927 

828 


105.857 
107.491 
20.020 
24.237 


-14.342 
-14.247 
-1.732 
-1.190 


120,199 
121,738 
21.752 
25.427 


76,650 
77,546 
12.936 
15.543 


1,519 
624 

31 
14 


24,627 
34,686 
7,656 
10,059 


Returns with no adiusted gross income 


5,250 


5,250 


101,554 


-54.037 


-56.550 


2.513 


- 


CI 


I'l 


Farms Farms, operator only: Fanna not allocable 






















152.299 


152.378 


503,024 


2.791.295 


-311.800 


3.103.095 


1.916.835 


123,601 


500.267 


Returns with adjusted gross income, total 


146,074 


146,149 


445,787 


2.674,161 


-247,756 


3,121,917 


1.916.835 


123,566 


500,128 


St under $5,000 

$5,000 under 510,000 

510,000 under 520,000 

520,000 under 550,000 


20,947 
26.973 
51.114 
37.469 


20,947 
26,973 
51,114 
37,469 


36.563 
80.447 
66,433 
157,781 


65.953 

197,620 

759,891 

1,029,854 


—49,013 
—30,608 
-86,961 
-50,375 


114,966 
228,228 
846,852 
1,060,229 


9,766 
59,854 
464,515 
752,691 


CI 

19,323 
50,620 
37,112 


CI 

6,150 
74,209 

153.240 


550.000 under 5100.000 

5100.000 under 5500,000 , , 

5500.000 under $1,000,000 

$1,000,000 or more 


5.469 

2,017 

55 

30 


5,514 

2,047 

55 

30 


58,018 
37,443 
1,818 
5,464 


365,049 
324,027 
39,042 
92,725 


-17.159 

-13.794 

-595 

749 


382,208 
337,821 
39,637 
91,976 


289,646 
257,053 
30,584 
52,524 


5,418 

2,002 

55 

29 


92.949 
116,761 
18,605 
37,181 


Returns with no adiusted gross income 


6,225 


6,229 


57,237 


-62,866 


-64.044 


-18.822 


- 


CI 


CI 


Farms Farms, landlords only: Total 




























5.078.306 


1,413,052 


3,665,254 


3.469,299 


269.839 


868.739 


Returns with adiusted gross income, total 


351.780 


357.203 


2.654,209 


5,107,239 


1.439.697 


3.667,542 


3,469,299 


269.637 


668,727 


$1 under $5,000 

U.OOO under 510,000 

$10,000 under $20,000 

$20,000 under $50,000 


94.317 
90,992 
93,494 
60.711 


94.545 
91.447 
94,584 
63,144 


307,441 
534,617 
802,225 
860,372 


275,776 

642,172 

1,345,610 

1,802,971 


134.492 
226.581 
419.901 
482,389 


141,284 

413,591 

925,709 

1,320,562 


24,043 

288,879 

883,567 

1,407,922 


24,132 
92.695 
91,135 
59,687 


2,470 
41,316 
157,846 
322,594 


$50,000 under 5100,000 

5100,000 under 5500,000 

5500,000 under 51.000,000 
51,000,000 or more 


9.953 
2.269 

31 
13 


10,777 

2,651 

42 

13 


263,851 

64,248 

1,025 

430 


646,147 
344,332 
19,014 
31,217 


133.189 

40.406 

405 

334 


512.958 
303.926 
18.609 
30.883 


532,636 
292,707 
15,233 
24.310 


9,875 

2,269 

31 

13 


179,065 

139166 

9.198 

17,052 


Returns with no adjusted gross income 


3.407 


3,407 


24,434 


-28,933 


-26,645 


-2.288 


- 


n 


i'l 



Footnote at enO ol lable 



Business Returns/1975 • Sole Proprietorships 



123 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

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



Stz* or adluatw} groM lrKom« 



Bualrr«M 
receipts 



AdlUBted grou Income (or deficit) 



Net Income 
(leee deflctt) 



Other 
Income 
or loee 



Number of 
retumi 



TotsI Income tai 

Amount 



Agriculture. Forestry, and 
Fistiing— Contunued 

Fvme: Firm*, lendlorde only Flew crop 
Returru with Bi>d wlttrout a<]|ueted grose Income, total .. 
Relurm wnti adiusted gross income, total 

SI under SS.OOO 

$5,000 under S10.000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 Ulder S100.000 
$100,000 under $500,000 

SSOO.OOO under SVOOO.OOO 
S1.000.000 or more 

Returns Nfltn no at^JSled gross vicorne 

FarmK Fafma. lendlorda only: Uveetodi 

Retunie Mrtth and withoul adjusted gross Income, total .. 

Returns wiiri adfusted 70SS income lolal 

SI under SSOOO 
S5.000 under StO.OOO 
S10.000 under $20,000 
S2O.0O0 under SSO.OOO 

$50,000 under SI 00.000 
S100.000 under S500.000 
$500,000 under S1.000.000 
$1,000,000 or more 

Rettfrv w1t^ no adiusted gross rficome 

Farma: Farma. landlorda onlyi Farms not allocable 

Returns wwi and wtlttout adfuatad groaa Incorrw. total . . 

Returns wijti adpjsled gross income lotai 

SI under $5,000 
SS.OOO under SIO.OOO 
510000 !«» S20000 
S20000 in)er $50,000 

$50,000 under 5100,000 
S100.000 under S500.000 
S500000 under St OOOOOO 
51.000,000 or more 

Returns wiw no adjusted gross income 

Agrlcuttural aervlcea: Total 

Returns sritti and wtttiout adiusted gross Income, total ., 

Returns witn adiusted gross income total 

SI under 55,000 
$5,000 under $10,000 
SIO.OOO under S2O,000 
520.000 under S50,000 

S5O.0OO under 5100,000 
S10O0O0 under 5500,000 
5500,000 under S'OOOOOC 
51,000,000 or more 

Returns urtti no adiusted gross income 

AgrtcuJtural servtceK Vetednary service 

Retuma wltf) and wtttiout adjuated gross Income, total . , 

Returns *nln adjusted gross income lotai 

SI imler SS.OOO 

55,000 under 51 0,000 
StOOOO under 520,000 
520,000 under 550,000 

$50 000 under S100 0O0 
S10O,O0O under 5500000 
5500,000 under 51,000,000 
51,000,000 or more 

Renins wm no adjusted gross income 

Agricultural aervlcea: Animal servicca, except 
veterinary 

Retuma wWi and witnout adjusted grosa income, total 

Returns wiir aoiusteo gross income total 

SI under 55,000 
55,000 under 510,000 
510,000 under 520000 
520,000 under 550 000 

550,000 under StOOOOO 
5100,000 under 5500,000 
$500,000 under $1,000,000 
51,000,000 or more 

Renins with no adjusted gross ir.;ome 
Frxjtnole at end ol table 



291,378 

75,043 
83,995 
77,205 
4S,e96 



IS.I95 

12,909 



3.411 



3.764 
546 



42.447 

14.236 
3.7S5 
10.945 
11.381 

1,690 



1>I.5M 

176,790 

37,377 
36,309 
63,624 
34,569 

4,120 



14,(71 

14.784 

(•) 
(•) 

4.956 
6.751 

1.005 
CI 



69.742 

67.385 

12,057 
9.918 
27.753 

14.906 

2.167 
551 

18 
15 

2357 



294,884 

75,271 
84,450 
77,626 
47,395 



t3.t9( 
12912 



3,411 
CI 



42,670 

14,236 
3.785 
10,945 
11.501 

1.764 



37.377 
36.309 
63.624 
34.581 

4.204 
759 
21 
18 



14,871 

14.784 

n 

CI 

4,956 

6.751 

1.005 
C) 



69,789 

67,432 

12,067 
9,918 
27,753 
14,906 

2.207 
555 
19 



2.371.006 

238,391 
495,525 
695,118 
658,939 



232.SS4 

222,838 

24,098 
CI 

58,007 
107,344 

10.422 
2.709 
C) 
C) 

CI 



216.448 

38.655 
12.974 
34.403 
93.700 

26.813 
9.715 



3,363,222 

3.201.652 

386.355 

390.738 

882.780 

1,089,365 

354,132 
93.275 
2.371 



972,580 

962.357 

CI 

CI 
230.620 
524.068 

135.415 

n 



426,946, 

74,374 
85,903 
134,830 
101,689 

9,605 
15.904 
2.018 
2.623 

22,901 



4,018445 

215984 

590,673 

1,110,324 

1,336398 

479,353 
253,202 
13,517 



263,038 

269,226 
10,775 

CI 

61,205 
128,692 

37,591 
21,246 
CI 
CI 



CI 



773,242 

777,475 

44,257 
31,416 
155,904 
355,638 

113,150 
63.962 
3.847 
9.301 

CI 



2,636,026 

2.715.537 

110.452 
267.326 
915.432 
976,090 

274,204 
126,002 
13,264 
32,767 

-79,51 1 



371.034 

375,360 

CI 
CI 

76,200 
215,398 

62,607 
C) 



1.161.235 

1,221,056 

29,075 
72,491 
406,958 
427,165 

149,423 
94.954 
11.865 
29.105 

-39.821 



1.244,075 

1,244,743 

103,949 
212,511 
388,170 
394,305 

110,465 
34,698 

355 



42.898 

47,490 

5530 

CI 

11,764 

28,358 



133,428 

25,034 
9,255 
15,823 
59,652 

18,431 

5,168 

63 



S28.107 

654,997 

33,966 
102,424 
119,484 
235,323 

64,804 

715 

-907 

-814 

-26,890 



306,947 

305,322 

CI 
C) 

50,120 
184,703 

54,896 
C) 



-138.459 

-120,557 

-19,205 

916 

-32,232 

-38,578 

-19,712 

-9,702 

-1,240 

-814 

-17892 



2,773,702 

112,035 
378,162 
722,146 
942,093 

368,888 
218504 
13,162 
18,712 

-17,680 



220.140 

221,736 

5,245 
CI 

49,441 
100,334 

36,872 
21,991 

CI 
CI 



CI 



661.172 

644,047 

19,223 
22161 
140,081 
295,986 

94,719 
58,794 
3,784 
9,299 

CI 



2.107,919 

2160.540 

76.484 
164.902 
795.948 
740,767 

209,400 
125,287 
14,171 
33,581 

-52,621 



64,087 

70,038 

CI 
CI 

26,080 
30,695 

7,711 



1,341,623 

48,280 
71,575 
439,190 
465,763 

169,135 
104,656 

13,1051 
29,919! 

-21,929 



2,707,007 

21,018 

267,618 

739,242 

1,036,879 

396,082 
217,506 
11,237 
13,425 



193.461 

193,461 
C) 

n 

35,254 
104,094 

30,321 
17,417 
C) 
CI 



549.399 

549,399 

CI 

12,410 
97,399 
280,366 

90,715 
54,468 
2,701 
8,722 



1,638,684 

10,129 
99,091 
526716 
667,184 

208,659 
97,367 
8545 
20,993 



254,305 

n 

C) 

38,172 
154,005 

50,208 
CI 



751.146 
751,146 



29,006 
237,589 
278121 

108,113 
70,998 
7,186 
18,209 



76,257 
44,923 



a,604 

8,604 

CI 

CI 

3,270 
3,760 

543 



30,826 

30,626 

CI 

3,602 
10,333 
11,331 

1,616 



134,135 

6,635 
29,171 
59,897 
33,531 

4,115 
751 



12.745 

12,738 

C) 

CI 

3,976 
6,751 



1,005 



53,212 

53,195 

CI 

7,614 
26,324 



35,940 
32,955 
4,386 
10,871 

I'l 



124 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[All figufes are estimates based on samples— money amounts are in thousands ot dollare) 





Numbef ol- 


Sualims 
rtcMpta 


Adiuated groaa Income (or deflcH) 


TaiabK 

Income 


ToUl tncome la> 


S42« Ot adluiltd groM mconM 


RMutna 


Bushieasea 


Total 


Net Income 
(Km denctti 


Olhe. 
tncome 
or toes 


Number ot 
retuma 


Amount 




(1) 


(21 


0) 


|4| 


(5) 


(61 


m 


Id 


(91 


Agriculture, Forestry, and 
Fishing— Continued 




















Agricultunl fntcn: l.an<JK«p« and 
tKXtlcultunI aervlcM 




















Rvtumt with and wlttiout Idluiltd aroM Income, total 


75,660 


75.666 


1.179.721 


624.652 


276.914 


545,736 


459,(53 

459,853 


S2.917 

52.917 


(2.265 

62.285 


Returns with adiusled g/ois inconw. total 


74.388 


74,388 


1,158,130 


8(7,462 


280,213 


567,239 


St und« J5.000 

$5,000 under SIO.OOO 

S10.000 undei S20.000 
$20,000 undei SSO.OOO 


19,12a 
20,640 
24,547 
9,643 


19,126 
20,640 
24,547 
9,643 


211,056 
201,150 
351,981 
283,401 


61,442 
152,936 
348,969 
248,595 


39,506 
62,133 
60,058 
64,017 


21,936 
70,603 
266,911 
184,578 


5,176 
51,764 
201,996 
172,224 


3.313 
16.322 
23.693 

6.959 


321 
5.944 

32,122 
33,311 


$50,000 under SIOO.OOO 

$100,000 under $500,000 


373 
(•) 

(*) 


373 
C) 

C) 


103,286 
CI 

CI 


24,599 
C) 

('} 


13,303 
CI 

CI 


11,296 
CI 

(*1 


20,126 
CI 

(•) 


373 
CI 

(•) 


6175 
CI 


$500,000 under $1,000,000 


$1,000,000 or more 


C) ~ 


Returns with Ki adiusled gross income 


CI 


n 


CI 


CI 


CI 


CI 






Aoriculturat aervtcM: Ottier agricultural aervlCM 




















Retuma wltti and wrlltiout adjuatad groaa Income, toul 


21,351 


21.363 


761.074 


262.653 


60.705 


162,148 


176.685 


15,329 


H9(( 


Returns witn ad|usted gross tncome, total 


20,277 


20,269 


654,219 


275,417 


90,029 


185,388 


176,665 


15.329 


34,998 


$1 under S5,000 
$5,000 under St 0,000 
$10,000 under $20,000 
$20,000 under $50,000 


5,168 
4,765 
6,368 
3,269 


5,168 
4,765 
6,368 
3,281 


68,482 
78,827 
165,349 
160,207 


16.065 
34.491 
83,305 
64,912 


12,079 
10,808 
21,538 
25,181 


4,006 
23,683 
61,767 
59,731 


CI 

15,355 
48,959 
62,834 


CI 

4.352 
5,702 
2,961 


CI 

1,637 
6,640 
10,296 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


619 
86 
CI 


619 
66 
C) 


105.824 
55,177 

n 


41,323 
13,902 
CI 


16,317 
3,773 
CI 


25,006 
10,129 
CI 


33,497 
12,314 
CI 


619 
86 

CI 


9.770 
5.487 
CI 


Returns with no adjusted gross income 


1,074 


1,074 


106,655 


-12,564 


-9,324 


-3,240 


- 


- 


- 


Foreatry 






















16,692 


16.692 


171.761 


2«s.sao 


1.636 


283.954 


164.165 


6,(77 


42.(40 


Returns with ad|usled gross income, tolal 


16,467 


16,487 


105,517 


270,094 


8,403 


261,691 


164,185 


6,977 


42,840 


$1 under $5,000 

$5,000 under SIO.OOO 

$10,000 under $20,000 
$20,000 under $50,000 


5,113 
CI 

5,141 
3,655 


5,113 

n 

5,141 
3,655 


29,164 
CI 

28,030 
28,062 


11,228 
CI 

67,834 
100,712 


6,160 
C) 

480 
3,101 


5,068 

CI 

67,354 

97,611 


CI 
CI 

43,346 
66,936 


CI 
4,232 

3,6(6 


CI 

6,662 
13.094 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


443 
132 

6 
9 


443 

132 

8 

9 


6.441 

7.453 

442 

446 


28,107 
26,994 
5.207 
14.672 


-1,310 
1,162 
-345 

-374 


29,417 
25,832 
5,552 
15,046 


19,885 
21,213 
2,657 
6,663 


433 

132 

7 

9 


6.210 
10.004 
1,580 
4,751 


Returns with no adiusted gross income 


CI 


CI 


CI 


CI 


CI 


CI 


- 


- 


- 


Flailing, hunOng, and trapping 






















45.670 


46.268 


468,030 


494.652 


62.663 


411,969 




30.(68 


56.5(9 


Returns with adjusted gross income, total 


44,655 


45,253 


469.362 


496,951 


86,838 


412,113 


296.506 


30,988 


56,589 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


13,754 
12,587 
12,477 
5,545 


13,754 
12,615 
12,736 
5,656 


92,097 
124,956 
178,468 

57,823 


40,855 
92,506 
181,946 
155.607 


9,746 
29,503 
38,386 

8,663 


31,107 
63,003 
143,560 
146,944 


5,592 
40,519 
113,885 
117,997 


3,208 
9,725 
12,265 
5,507 


607 
5,725 
17,680 
25,129 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


196 
93 
3 


196 
93 
3 


5.975 

9.997 

46 


11.005 
15.312 
1,720 


551 

276 

-289 


10,454 
15,036 
2.009 


8,924 

11,413 

176 


186 
92 
3 


2.225 

5.069 

134 


Returns with no adjusted gross income 


1,015 


1,015 


18.668 


-4,299 


-4,175 


-124 


- 


- 


- 


Mining 




















Retuma with and without adjusted groaa Income, total 


52.176 


55.600 


3.530.SS5 


2.919,642 


263.053 


2.636.569 


2.267.666 


40,213 


969.597 


Returns with adjusted gross income, total 


48,363 


51,669 


3,264,156 


3,097,342 


371,528 


2.725.814 


2,267,666 


40,092 


968.319 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


4,515 
4,973 
9,316 
13,765 


4,516 
5,409 
9,986 
14,214 


59,173 
159,645 
195,382 
631,604 


11,202 
39,056 
134,403 
447,200 


-4,414 
3,041 
31,725 
69,572 


15,616 
36,017 
102,678 
357,626 


CI 

13,880 
78,396 
322,914 


CI 

2,901 
7,646 

13,367 


CI 

1,665 
11,869 
68,401 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


6,933 

6,329 

400 

152 


9,604 
7,046 

200 


621,686 

1,066,753 

239,730 

290.583 


621,520 

1,160,828 

272,145 

410,986 


59,403 
103,836 
31,382 
56,983 


562,117 

1,056,992 

240,763 

354,003 


480,811 
664,760 
196,164 
290,139 


6.717 

6.250 

393 

150 


153.628 
421.356 

115.736 
195,470 


Returns with no adjusted gross income 


3,795 


3,931 


266.399 


-177,700 


-88,475 


-69,225 


- 


121 


1,278 


Coal mining 




















Returns with and without adjusted groaa Income, total 


6M 


6M 


334.SM 


59.0SS 


17^75 


41.7(0 


S»M* 


320 


27.613 


Returns with adjusted gross income, tolal 


424 


436 


279.447 


67,230 


27,624 


39.406 


56.884 


310 


27,526 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


CI 

CI 
CI 


CI 

CI 
CI 


CI 

CI 
CI 


CI 

CI 
CI 


CI 

CI 
CI 


CI 

CI 
CI 


CI 
CI 


CI 


CI 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


CI 
119 
21 
9 


CI 
119 
23 
9 


CI 
135,691 
56,039 
24,655 


CI 

24,501 
13,532 
17,272 


CI 

16,043 
6,883 
6,649 


CI 

6.458 
6,649 
10,423 


CI 

22.291 
11.164 
16,569 


CI 
119 
21 
9 


CI 

9,571 
5,997 

10,849 


Returns with no adiusled gross income 


262 


263 


55,122 


-6,175 


-10,549 


2,374 


- 


C) 


CI 



Footnote at end of labie 



Business Returns/1975 • Sole Proprietorships 



125 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, 

of Adjusted Gross Income— Continued 

(All ligufes ate estimates based on samples— money amounls are in thousands of dollars] 



by Industry and Size 



SIM Of adjuattd grou Incom* 



Numtaf of— 



Mining — Continued 

oil and SM •xtractlon 

Rolunu Witt) ind wtttwul idjuatM] grata tncoma, total 

Returns with adiusted gross inconie, tout 

$1 undef $5,000 

$5,000 undw $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Helums with no adjusted gross income 

Nonmetaltlc minerats. aicept fueta 

Ratuma with and wtttioiil adiualad groaa Income, lotil 

Returns with adiusled gross income, total 

$1 under $5000 
$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under St, 000,000 

$1,000,000 or more 

Returns wilh no adiusted gross income 

Construction 
Retuma with and wtthoul adjuatad groaa Income, total 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under SlO.OOO 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under 51,000,000 
$1,000,000 or more 

Returns wilh no adiusled gross income 

General building contractora and operattvt 
tMittder*: Total 

Retuma with and wttttoul adjuated groaa Income, total 

Returns with adjusted gross income, total 

$1 under $5000 
$5,000 under $10,000 
510.000 under $20,000 
S20.000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusled gross income 

General tMjIldlng contractora and operative 
butlderv: Gerwral building contractora 

Retuma with and wtttiout adjusted groaa Income, total 

Returns with adjusted gross income, total 

$1 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under SI ,000,000 
$1 000,000 or more 

Returns with no adjusted gross income 

General building contractora and operattve 
tiullders: OtierstWe bulldera 

Retuma with and without adjuated groaa Income, total 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 
Footnote at end of table 



42.401 

3.643 
3.805 
7.799 
12.409 

8.316 

S.919 

371 



4,129 

4.089 

(•) 
746 

1.145 
929 



am.737 

858,147 

211,594 
267,692 
274,416 
95,986 

6,932 

1.502 

22 

3 

31.590 



138.SS1 

127,581 

23,567 
34,078 
43,712 
22,851 

2,768 
592 
12 
CI 

10.970 



120,709 

22,991 
32,731 
42,063 
20,164 

2.286 
464 
10 



8.432 

6,872 



41,763 

45.521 

3.844 
4.241 
6.467 
12.854 

9.064 

6.589 

458 



Bualnesa 
receipta 



CI 

746 
1.145 

929 



n2.244 

680.614 

212,280 
268,453 
274,999 
96,252 



7,074 
1.531 



3 
31,630 



127,631 

23,571 
34,112 
43,712 
22,857 

2,769 



130,165 

120,754 

22,991 
32,765 
42,063 

20,170 

2.286 



1.440 

6,877 



1.649 
2.687 



482 
128 



2,910,212 

2,712.350 

25.968 
117.827 
120.121 
558.630 

547.645 
893.596 
182.906 
265.657 

197.862 



276,769 

283.606 

C) 

CI 

40.542 

56.695 

60.355 

35.737 

361 

47 

13.163 



31.012, 

28.253.723 

3,093.492 
5,377,106 
7,962382 
9,513,897 

2,293,017 
979119 
24.287 
10,423 

2.759167 



10.383,185 

8,976,185 

660,540 
1,225.999 
2,255.438 
3,346.005 

1,020.922 
448.916 
9189 
C> 

1.406,980 



9,032,776 

7,858,943 

640,941 
1,109,549 
2,050,450 
2,822,386 

850.112 

377.162 

8.343 



1,350.389 

1,117,242 



204.988 
523.619 



Adjuated grata Income (or deflctt) 



170.810 
71,754 



2,671,541 

2,833,515 

8,703 
29911 
112.294 
400.560 

578,321 

1,090,989 

253,441 

359,2% 

-161.974 



173.718 

181,194 

n 

5.820 
16.404 
33.609 

36,491 
48,978 
6,138 
32,536 

-7476 



9,775,379 

623.677 
1,973.012 
3,858,539 
2,628.451 

444.787 
227,746 
15185 



1.710,741 

1,899,655 

71,383 
254,765 
619.260 
673,152 

161,024 
90,498 
8,283 
C) 



1,728.169 

66.926 
244.750 
596,614 
590,460 

148,178 
72.401 
6.840 



133,288 

171,486 



22.666 
82.692 



32.846 
18.097 



Net Income 
(Mta dellcit) 



322,364 

-2,654 

1,437 

25.896 

80,704 

56,398 
85,611 
24,488 
50,504 

-71.652 



22.735 

22,579 

C) 

2,325 
5,081 
9,501 

5.125 
2,006 
-89 



4.388.896 

4,640,145 

363,153 
1.033.894 
1,524,853 
1,309,184 

287,997 

118,363 

2,574 



960,835 

45,017 
121,101 
266,342 
361,746 

103,041 
42,684 
1,330 



872,365 

43,468 
113,192 
260,925 
336,168 

78,674 
37.997 
1.741 



78.828 
88.470 



5.417 
45.578 



Other 
Income 
Of loat 



2,431,009 

2,511.131 

11.357 
26.474 
68,398 
319,856 

521,923 

1,005,378 

228,953 

308,792 

-90.122 



150.983 

158,815 

C) 

3.495 
11,343 
24,108 

31.366 
46,972 
6,207 
32,897 



-7.632 



5.037.778 

5,135,234 

260,524 

939,118 

2333,686 

1,319,267 

156,790 

109,383 

12.611 

3.655 



861.062 

936,820 

26,366 
133,664 
352,938 
291,406 

77,983 
47.814 
6,953 
CI 

-77,758 



855,804 

25,458 
131.558 
335.689 
254,292 



Taiabte 
Income 



54,438 

83.016 



17.249 
37,114 



8,679 
13,410 



2,075,711 

2.075,71 1 

C) 

9,870 
85,306 
287,69' 

449,369 
628,063 
181,051 
253,756 



122,241 
122,241 



CI 

9,717 
25,108 

26,746 
36,122 
4.950 
17,251 



5.459.189 

5,459,189 

54,406 

677,171 

2,21 7,089 

1,929,057 

372 

194.564 

10.717 

3.186 



1.168.095 

1,168,095 

8,135 
64,665 
336,432 
506,056 

149,209 
75,308 
5.687 
CI 



Number of 
relumt 



Total Income tai 

Amount 



121.463 
59911 
5.687 



120,494 

120,494 



9270 
62.512 



27.746 
15.397 



35.550 

35,443 

C) 

2,010 
6,702 

12,028 

8121 

5.840 

364 



3.140 
3,145 



584.098 

584,04 

36.289 
160,970 
263,535 

94,873 

6,851 

1,499 

21 



93.616 

93.571 

4.208 
22,681 
40,500 
22,625 

2,753 
592 



21,665 
39,005 
20,142 



5,848 
5,832 



1.495 
2.883 



126 



Business Returns/ 1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income. Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[All figures are eslimales based on samples— money amounts are in thousands of dollars) 



sue of idjuited grou Income 



Number oi- 
ls ButlnetMi 



Adjueted grou Income (or deficit) 



Total Income tai 



Bualneas 
recelptB 



Net Income 
(lese deficit) 



Otiwf 
Income 
or loet 



Construction— Continued 

Heavy conatructlon contractor*: Total 

Returns with and wittiout adiusted gross Income. loUl . . 

Returns witn adpjsled gross income, totsi 

$1 under S5.000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under 5100,000 
$100,000 under 5600,000 
$500,000 under 51,000,000 
$1,000,000 or more 

Returns wiin no adjusted gross income 

tteavY construction contractors: Highway street 
construction 

Returns with and without adjusted gross Income, total 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Heavy conalructlon contractors: Heavy 
construction, eicepl highway 

Returns with and wittiout adjusted gross Income, total .. 

Returns witfi adiusted gross income, total — 



$1 under 55,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Speclsl trade contractors: Total 

Returns with and without adjusted gross Income, total . 

Helurns with adjusted gross income, lotal 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under 5100,000 
$100,000 under 5500,000 
$500,000 under 51,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Special trade contractors: Plumbing, heating, 
and air conditioning 

Returns with and wittiout adjusted gross Income, total 

Returns with adiusted gross income, lotal 

SI under 55.000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under 5100.000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Special trade contractors: Painting, paper 
hanging, and decorating 

neluma with and without adiusted gross Income, total 

Returns with adjusted gross income, lotal 

$1 under $5,000 
S5.000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 



21,145 

5.007 
4.701 
7.245 
3.410 

5«9 



5,124 

S.3S9 

3.ie4 

1.345 
677 

122 
7S 

3 
435 



15,757 

3.359 
3.165 
5.900 
2.733 

467 



663,739 

169,495 
214.142 
211,495 
64,455 

3,514 



70.441 

17.583 
20,460 
21,628 
9,744 



105 
(■) _ 

3.132 



111.453 

31.529 
34,912 
34,691 
9.944 



351 



22,4m 

21.150 

5,007 
4,70t 
7.245 
3,414 

589 

189 
5 



5,824 
5,389 



15,761 

3.359 
3,165 
5,900 
2,737 

467 



665,106 

170,177 
214,370 
211,849 
64,499 

3,562 

643 

6 



70,465 

17,563 
20,460 
21,628 
9,744 



111,457 

31,529 
34,912 
34,69t 
9,948 

351 
(■) 
{•) 



1,870.961 

1,598,112 

127,079 
129,437 
331,172 
606,440 

212,402 
180,927 



631.494 
486,050 



109,117 
169.870 



46,642 
86,796 



1.239.467 

1,110,062 

91,646 
91,994 
222,055 
436,570 

163,760 
94,131 
(•) 



16,679,605 

2,156,136 
3,760,241 
5,036,419 
4,355,977 

1,041,061 

324,621 

5,150 



392,747 
594,993 
904,838 
909,356 

328,360 
46,128 

n 



1.837.666 

1,711,316 

330.380 
430,550 
549,271 
331,754 



5,741 



326,971 

15,177 
35,901 
102.749 
104.655 

35.203 
26.943 



59.359 

74,052 



7,453 
11,983 
3,049 

-14,693 



253.044 

10,944 
25,457 
85,712 
84,602 

27,750 
17.085 
CI 



6.974.839 

7.085.703 

500,642 
1,574,962 
2,969,756 
1,717,437 

225.878 
92.629 
4.199 



820.874 

841,037 

51,079 
150.698 
305,647 
258,065 

56.475 
15.563 
(■) 



1.119.527 

91,363 
253,142 
492,744 
255.961 



22.355 

(■) 

(•) 



160.136 

9.906 
14.056 
42.679 
51.336 



32.062 

43,786 



12,044 
12.667 



116,350 

7,118 
10,329 
30.635 
38.469 

16.532 
10.060 
(■) 



3.197.564 

3.302,492 

266,993 
840,395 
1,139,701 
824,207 

153,535 
55.619 



486.336 

489.318 

23,052 
94,235 
164.762 
153,493 



45,501 
8,171 
CI 



467.000 

479.229 

75,701 
144.206 
159.635 

87.249 

12.341 

CI 

C) 



160,371 

166,635 

5.271 
21.845 
60.070 
53.319 

10.916 
12.266 



27.307 
30.266 



4.993 
6.986 



5.386 
3.041 



136.694 

3.626 
15,128 

55,077 
46,333 

9.218 
7.025 
C) 



3.777.275 

3.783.211 

211,649 

734,567 

1,630.055 

893,230 

72,343 
37,010 
4,157 



351.719 

26.027 
56.663 
140,665 
104,572 

12,974 
7,392 
C) 



636.968 

640,298 

15,662 
108.936 
333,109 
168,712 

10,014 

C) 

C> 



212,331 

212,331 

CI 

11,427 
61,336 
79,763 



43,980 
43.980 



C) 

8.391 
13.966 

6.608 
10.558 



168,462 

166.462 

C) 

9.731 
52.945 
65.795 

23.136 
14,810 
(•) 



3,640.071 

45.676 

547.449 

1,723,612 

1,247,033 

191,673 
61,809 
2.619 



487,133 

4.345 
49.197 
179.175 
166.324 

50,768 
14,064 
O 



586.439 

566.439 

6.677 
67,456 
285.533 
184,343 



17,505 

C) 

C) 



12,523 

12,523 

C) 

2,056 
6,566 
2,862 

579 
187 



2,139 
2,139 



10,385 

10,385 

CI 

1,555 
5.646 
2,382 



450,464 

30, 

147,284 
204,926 

63,892 



48,095 

2,092 
14,339 
20,900 

9,738 



74,396 

6,535 
23,539 
34.041 

9.904 

351 
C) 



Amount 

m 



Footnote at and of tattle 



Business Returns/1975 • Sole Proprietorships 



127 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

(All (igufes are estimates based on samples— money amounts are in thousands of dollars] 



SUt 0' tdlusttd groM Income 



Numb«r of— 
Ritumi Bu«tn«tM« 



Construction— Continued 

SpoclK trad* contractors; Elactrlcil Mrorti 
Rtlurna with and without adluatad sroM Income, total 
Ralixns witn adiusted gross income lolal 

St under S5.00C 

SS.OOO under StO.OOO 
StO.OOO und« S^.OOO 
S20.000 under S50.000 

SSO.OOO und« S100.000 
StM.OOO under iSOO.OOO 

SSOO.OOO under Jt.000.000 

$1,000,000 or more 

Retuns with no adjusted gross income 

Special trad* contractors: Uasonry. stoneworit. 
tile setting, and plastering 

Returns with snd without adjuated groaa Income, total . . 

Returns with adjusted gross income, total 

St under SS.OOO 

$5,000 under 510,000 
StOOOO under 520,000 
$20,000 under 550,000 

$50,000 under $100,000 
StOO.OOO under $500,000 

$500,000 under $1 000.000 
St.000.000 or mors 

Returns with no adjusted gross income 

Special trsde contractors: Carpentering end ttoortng 

fletume with and wlttwut ad)uBted gross Income, total , . . 

Returns with adjusted gross income, lotal 

$1 under $5,000 
S5,000 under $10,000 
$10,000 under $20,000 
$20000 under $50 OUO 

550,000 under 5100,000 

$100,000 under $500 000 

5500,000 under 51,000,000 

$1,000,000 c« mc«e 

Returns with no adiusted gross income 

SpectaJ trade contrsctors: Roofing and ilieel 
metal wont 

Returns wtth snd without sdjusted gross income, totsi , 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under 510,000 
510.000 under 520,000 
$20000 under $50,000 

$50,000 under 5100,000 
5100000 under $500000 
$500,000 under $1,000,000 
$1,000,000 or more 

Flelums with no adjusted gross income 

SpedsJ trsde contrsctors: Concrete worti 

Returns with snd without sdjusted gross Income, total 

Returns with adjusted gross income, lolal 

St under S5,000 

$5,000 under $10,000 
$t0.000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
5100.000 under 5500.000 
5500.000 under Sl.OOO.OOO 
$1,000,000 or more 

Returns witti no atfusted gross ncome 

SpedsJ trade contrsctors: ttfater well drilling 

Retuma wtth and without adjusted gross Income, lolal , , 

Returns with adjusted gross income lotal 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under S20.000 
$20,000 under $50,000 

S50.000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 
Footnote at end of table 



St.lW 

49.399 

7.073 
14,273 

te.ooi 

9,62t 

364 
76 



63,esi 

13.2S6 
29.314 
16.487 
5.327 



433 



201.551 

57.535 
70.713 
51.996 
11.437 

CI 
(•) 

n 



36,323 

t0,346 
11.659 
11.750 
2.400 



168 



18,411 

17.637 

5.078 
3.514 
6.412 
2,453 

150 



3.437 
2.052 
1.248 

n 
n 
(•) 



49,636 

7.300 
14.273 
18.001 

9.621 

354 

ee 



63.901 

13.256 
26.314 
18.487 
5,347 



433 



201.551 

57.535 
70.713 
61.696 
11.437 

n 

(•) 
CI 



11.750 
2.400 



16,413 

17.637 

5.078 
3.514 
6.412 
2.453 

ISO 



6,716 

1,839 
3/137 
2,052 
1,248 

C) 
C) 
C) 



1,9S2,0S2 

1.766.555 

124.537 
366,061 
376551 
701,623 

117,271 
58,510 
CI 



2,239,536 

2.053.401 

194,847 
575,526 
634,961 
502,371 

111.478 



Adjusted groes Income (or deflcltl 

OtheT" 
Income 
or loss 



Net Income 
(lees defjcjll 



398.262 
765.943 
917.035 
450.790 

CI 
CI 
CI 



1,103,112 

1.091.116 

217,160 
218,290 
343,595 
238.423 



834.908 

84,055 
64,904 
293.438 
302.879 

59,046 
CI 



423.622 

27.829 
84.106 
118.331 
161.882 

CI 
CI 
CI 



681.135 

22.335 
106.856 
255,721 
262,472 

22.422 
10.416 
CI 



(58,995 

670.162 

42.032 
193.632 
256.976 
138.783 

28.303 
CI 



1.843.100 

176.648 
519.638 
850,327 
285,41 



|5| 



352.642 

28.738 
83.222 
163.278 
63.537 



209,999 

211.345 

13.983 
26.578 
90.607 
67.184 

9.100 
CI 



111,921 

5.682 
26.300 
32.293 
34.902 

CI 
CI 
CI 



241,945 

257,660 

10,228 
43,516 
62.338 
115.359 

17.227 
8.998 

CI 



350.692 

18.775 
114.028 
113.080 

92.338 

15,133 
CI 



822.463 

116.675 
270.330 
317.163 
112.758 



(81 



CI 
CI 



194,159 

194,585 

17.721 
49.948 
79.614 
36.365 



121,6(3 

125.234 

7.629 
19.978 
49.141 
39.058 

7.646 
C) 



64.462 

3.380 
9.901 
18,044 
23,825 



423.475 

12.107 
63.340 
193.363 
147.113 

5,195 
1,416 
CI 



319,270 

23.257 
79.604 
143.896 
56.445 

13.170 
CI 



1.020.617 

59.973 
249.308 
533.164 
172.653 



158,057 

158,057 

11,017 
33,274 
83.664 
27.172 



86.111 

6354 
7.600 
41.466 
28.126 

CI 
CI 



47.459 

2.302 
16,399 
14.249 
11,077 



CI 
CI 
CI 



Taiable 
Income 



Total Income tsi 



409,445 

409.445 

n 

39.331 
151.297 
186.671 

19.059 
9.645 
CI 



339.922 

3.362 
65.514 
140.509 
97.769 

23.982 
CI 



904,539 

18,201 
178,617 
489,250 
209,775 



191,302 

191.302 

2.837 
29.514 
100.379 
46.570 



125,093 

125.093 

CI 

9.689 
55.510 
47.636 

8.030 
CI 



67.074 

CI 

10.336 
19.698 
25.254 



CI 
CI 
CI 



NumlMr of 
returns 



38,808 

36,808 

CI 

9.398 
16.995 

9.621 

350 



42,172 

42,172 

2.085 
16.597 
17.686 

5307 

433 



137,254 

137.254 

13.102 
52.408 
60.157 
11.417 

CI 
CI 
CI 



24.077 

1.770 
S.049 
11.690 
2.400 



11,576 

11.576 

CI 

2.398 
6283 
2.224 

CI 
CI 



5,850 

5.850 

CI 

CI 

2.051 

1.020 

I'l 
CI 
CI 



128 



Business Returns/ 1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

ot Adjusted Gross Income— Continued 

[All figures are estimates based on samples— money amounis are in (housands ol dollars) 





Number of— 


eualneaa 
recelpta 




TaxabI* 
Incoma 


Total Income Ui 




Retuma 


Bualnaaaea 


Total 


Ht Incoma 
(laaa daflcltl 


Other 
or loaa 


Number of 
retuma 


Amount 




(t) 


(2) 


(3) 


(4) 


(5) 


(8) 


m 


(«) 


19) 


Construction— Continued 




















tnd« cooIrsctofB 




















R«lunu wllti and wtOHHit atilUBttd groM Income, low 


109.1(6 


109,196 


3,261,031 


1,233,538 


4g$.564 


737,974 


732,091 


70,659 


136,461 


Returns wrth adjusled gross income, lotal 


105.170 


105,170 


3,057.555 


1.262.774 


518.629 


744.145 


732.091 


70.859 


136.461 


St un<» 15.000 
$5,000 onOer $10,000 
$10,000 umJer $20,000 
$20,000 unoor $50,000 


25.483 
29.088 
37.132 
12.301 


25.483 
29.088 
37.132 
12,301 


386.319 
617.866 
898.399 
756.699 


69.930 
215.979 
526.486 
352.054 


15.832 
95.253 
175.904 
173.762 


54.098 
120,726 
350,582 
178,292 


5.847 
78.312 
303.761 
260.278 


3.473 
18.504 
35.487 
12,281 


611 
8.579 
45.806 
53.512 


$50,000 unOer $100,000 
$100,000 unOer $500,000 
$500,000 unOer $1,000,000 
$1,000,000 or more 


912 
254 


912 
254 


263.323 
134,749 


58.949 
39.376 


35.644 
22.234 


23,305 
17,142 


49.109 
34.784 


860 
254 


13,581 
14,572 


Returns with no adiusted gross income 


4.026 


4.026 


203.476 


-29.236 


-23.065 


-6,171 


- 


- 


- 


Contractor! not allocable 




















Ratunu wWi and without adiuated groaa Income, total 


4«,6«S 


48,696 


1,045,945 


488,609 


210.612 


257,997 


251,852 


28,002 


46,530 


Returns with adiusted gross income, total 


46.717 


46,727 


999.82t 


483.115 


216.682 


266,433 


251,652 


27.991 


46,445 


$1 under $5,000 
$5,000 under SIO.OOO 
$10,000 under 520.000 
$20,000 under $50,000 


13.525 
15.270 
12.193 
5.482 


13,625 
15,270 
12,193 
5,482 


149,737 
261,429 
339,353 
205,475 


36.275 
111.618 
169.932 
138.850 


19.237 
58.342 
76.131 
51.895 


17.038 
53.276 
93.601 
86.955 


1,625 
34.323 
95.480 
98.640 


CI 

9.949 
11.752 

5.478 


';'7i7 

14.460 
19,793 


$50,000 under SIOOOOC 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


fl 
92 

CI 


C) 
102 

C) 


CI 
24,655 

CI 


CI 
15.934 

CI 


CI 
3,403 

CI 


C) 
12,531 

CI 


CI 
12.422 

CI 


CI 
90 

CI 


C) 
5,317 

C) ~ 


Reh*ns with no adiusted gross income 


1,968 


1,968 


46,124 


-14.506 


-8.070 


-8,436 


- 


CI 


(■) 


Manufacturing 




















Ratuma with and without adjuated groaa Income, total 


220.790 


221.642 


8,678,677 


3.076.122 


1,040J61 


2.03S.861 


2,014,460 


153,166 


437,554 


Returns with adiusted gross income lolal 


206.485 


209,285 


8.058.816 


3,163,225 


1.113.062 


2.050,163 


2.014.460 


153.147 


437.376 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


44.536 
44.657 
71.342 
42.355 


44,536 
44,657 
71,601 
42,804 


719.766 
1.126.289 
1.986.468 
2,760.729 


116.195 

331.094 

1.028.717 

1.191.164 


43.814 
106.002 
325.032 
422.280 


74.381 
225.092 
703.685 
768.904 


10.662 
120.382 
613.%9 
668.179 


7.073 
30.196 
68.518 
41.826 


934 
13,394 
92,382 
179.234 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


4.435 

1.129 

21 

10 


4,499 

1.155 

23 

to 


942.195 

511.600 

10.13B 

1.631 


289.624 
170.358 
13.649 
20.204 


149.389 

63.882 

1.672 

991 


140.435 
106.476 
11.977 
19,213 


233.584 
140.283 
10.869 
16.532 


4.390 

1.113 

21 

10 


72,147 
62,698 
6.017 
10,570 


Returns with no adiusted gross income 


12.305 


12,357 


619.861 


-67.103 


-72.801 


-14,302 


- 


CI 


C) 


Food and kindred producta 




















Relume with and without adjuated groaa Income, total 


9,298 


9.312 


973,763 


127,183 


53,062 


74,121 


91,119 


5,340 


20,402 


Returns with adiusted gross income lotal 


8.524 


8.537 


668,209 


136.037 


59.434 


76,603 


91,119 


5.340 


20.402 


SI under $5,000 
$5,000 under $10,000 
$10,000 under S20.000 
$20,000 under 550,000 


fl 

1.195 
1,805 
2,417 


CI 

1,195 
1,805 
2,417 


^;'i63 

101.602 
481.079 


CI 

9.381 
23,070 
69,697 


CI 

2.300 
10.044 
37.957 


CI 

7.081 
13.026 
31.740 


CI 

3,126 
12.173 
53,534 


CI 

1.784 
2.405 


C) 

1,649 
10,943 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


250 
66 
1-1 


258 

70 
CI 


115.858 
75.784 
CI 


15,376 
9.515 
CI 


5.730 
4.266 
CI 


9,646 
5,249 
CI 


11,625 
8,030 
CI 


250 
86 
CI 


3,480 
3,639 

CI 


Returns with no adiusled gross income 


774 


775 


105,554 


-8.654 


-6.372 


-2,482 


- 


- 


- 


*p|>ar« and other teitlK producta 




















Ratuma wttti and without adjuated groaa Income, total 


7.045 


7,089 


313,494 


100,532 


24,965 


75,567 


89,608 


5,441 


18,586 


Returns with adjusted gioss income, total 


6.400 


6,400 


292,673 


106.483 


31.113 


75.370 


69.608 


5.441 


16.566 


$1 under $5 000 


n 

1.865 
2,505 
1,002 


';'865 
2,505 
1,002 


C) 

58.285 
48,671 
87,326 


CI 

12,999 
37,776 
30,900 


';io9, 

965 

11.104 


C) 

5,908 
36.793 
19.796 


n 

4.807 
23.323 
23,315 


CI 

C) 

2.505 
1.002 


C) 


$5,000 under $10,000 

$10,000 under $20,000 
520.000 under $50,000 


C) 

3.757 
5.261 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under 51,000,000 
$1,000,000 or more 


159 
58 
CI 


1S9 
58 
CI 


C 
C 
C 


12.102 
10,027 
CI 


6.760 
3.235 
C) 


5.342 
6.792 
CI 


9.521 
7,474 
CI 


159 
58 
CI 


3.065 
3.420 
C) 


Returns with no adiusled gross income 


CI 


CI 


CI 


C) 


CI 


C) 


- 


- 


- 


l^umlMr and wood producta, eicept furniture 






















59.176 


59,201 


1,956,398 


572,936 


188.807 


384,129 


332,462 


31.726 


57.774 


Returns with adiusted gross income, lolal 


55.299 


55,324 


1,824.414 


593,902 


207.041 


366.861 


332.482 


31,718 


57.637 


$1 under $5,000 
$5,000 under $10,000 
510.000 under $20,000 
$20,000 under $50 000 


17.125 
14.352 
17.689 
5,432 


17,125 
14.352 
17,689 
5,432 


293.004 
262.194 
725,042 
319.301 


43,274 
102,258 
247,706 
143,903 


14.552 
31.545 
94.621 
40.377 


26.722 
70.713 
153.087 
103.526 


1.200 
34.086 
146.174 
105.467 


CI 

8.066 
18,862 

5,110 


CI 

3,300 
19,854 
19,106 


$50,000 undei $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
51.000.000 or more 


584 

113 

J 


592 
130 

4 


162,398 

61,932 

543 


36.414 
17.070 
3.275 


20.667 
5.263 
-24 


15.727 
11.787 

3.299 


30.735 
13.442 
1.358 


580 

103 

4 


8.366 
6,044 

847 


Returns with no adiusted gross income 


3.B77 


3,877 


131.964 


-20.966 


-1B.234 


-2732 


- 


CI 


I'l 



Footnote at end ot table 



Business Returns/1975 • Sole Proprietorships 



129 



Table 1.6— Individuals With Sole 



Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 
of Adjusted Gross Income— Continued 

|AII figures are estimates base<i on samples— money amounls are in thousands o) dollars] 



Number ot— 



AdIuatM grOM Income (Of deficit) 



SO* of adfustod grow incomo 



Manufacturing — Continued 

f>nntlng. putiH«Mn«, and inkd lodualrfet 

fMurrw wftf> and wtthoul adfutfed groM li>com«. total . 

Return* witr ediusted gross mcome. total 

SI mler UOOO 
SSOOO mler S10.000 
StO.OOO under S^OOOO 
S»000 iMer SSOOOO 

SSO.OOO irdar StOO.OOO 
sioo.ixx! imor ssoo.tno 

SSOO.IXX) under J I 000.000 

St.OOO.OOO or more 

Retims Mtn no ediusted gnss ncome 

Storte, day. and glaaa products 

ReturtH artth and wltl^out adfueteo groca Income, total . 

Retuns witn adiustad gross uKome total 

St inter SS 000 
$5,000 under StO.OOO 
SIO.OOO under $20,000 
S20.000 under $50,000 

$50,000 KXler StOO.OOO 
S1W.0OO inter $500,000 
$500,000 inter St.OOO.OOO 
St.OOO.OOO or more 

Retwns witti no at^usted gross icome 

Fabricated meul product* 

Retivn* arilti *rtd wftttout edjuited groe* Income, total . 

ReltfTO witti adiusted gross income total 

St under $5,000 
SS.OOO under StO.OOO 
StO.OOO under $20,000 
$20,000 inter $50 000 

SSOOOO inter StOO.OOO 
StOO.OOO mler S500.000 
$500,000 under St.OOO.OOO 
St.OOO.OOO or more 

Reti«ns Mtfi no artjirsted gross mcome 

Uacfihtary. except ate c t i lcal 

Retunv wttti and wttttovt adjueted groe* Income, total .. 

Retixns wTtfi adjusted gross income, total 

SI under $5000 
$5,000 inter $10000 
StO.OOO under S20.000 
$20,000 inter $50,000 

S50.000 under StOO.OOO 
SIMOOO under $500,000 
$500,000 inter S' 000.000 
St.OOO.OOO or more 

Retifns Mt^ no adjusted ^oss income 

Bactrlcal and electronic equipment 

Retuma wttn and wlttiout adiirsted groe* Income, total .. 

fleti^ns witn adjusted gross income total 

St under SSOOO 
$5,000 under SIO.OOO 
StO.OOO under S20.000 
$20,000 under SSO.OOO 



S50.000 under StOO.OOO 
StOO.OOO inter S500.000 
$500000 under SI 000000 
St.OOO.OOO or more 

Rettfns ««ith no adjusted gross icome 

Other maftulaeturtng Induatitc* 

Retvna wtttt and wtflwut adjusted groea Income, total 

rtelums wtn adjusted gross income, total 

St inter $5000 

$5,000 under SIO.OOO 
StO.OOO under S2O.0OO 
$20,000 under $50,000 

$50,000 under 5100.003 
StOO.OOO under SSOO.OOO 
SSOO.OOO under SI OOO.OOO 

St OOO.OOO or more 

Returns «ith no adjusted yoss mcome 
Pootnote at end of table 



37.013 

j.me 

6.916 
t1M8 
9.S79 

729 
173 

a 



13.058 

2.910 
2.309 
5.157 
2.<33 



217 



CI 

n 



1,545 

8.482 

n 

2.148 
3.038 
2.682 

340 
153 

(■) 

!•) 



24,737 

22.854 

2.474 
3.520 
8.925 
7.043 

703 



6,013 

5.781 

CI 

C) 

2.632 
1.442 



32JII9 

31.135 

5.555 
7.867 
9.024 
7579 

966 

147 
3 



38,93) 

37.462 



7.606 
6.916 



10.028 
729 



13.058 

2.910 
2.309 
5.157 
2.433 

217 
CI 
(•) 



IJ4S 

8,482 

C) 

2.148 
3.036 
2.682 

340 
153 

C) 

C) 



24.737 

22.854 

2.474 
3.520 
8.925 
7.043 

703 
188 



6,014 

5.782 

ri 

CI 
2.632 

1.442 



31.135 

5.555 
7.667 
9.024 
7.579 



1,315.336 

t. 295.962 

123.868 

109.005 
416.026 
507.521 

108,566 
25.263 
4.333 

t.35e 

19,364 



332.323 

296.104 

26.064 
76.839 
89.074 
23.268 

66,939 

CI 

CI 



418.986 

CI 
22.549 

35.544 
217.170 

89.200 
53,770 
C) 
CI 

CI 



73.113 
101.343 
183.522 
401.601 



201,212 

199.546 

CI 
CI 

47.912 
76.826 



906,715 

872.716 

66476 
136.070 
134.964 
395.357 



590,249 

595.251 

23,954 
51.879 
175.389 
260.770 

46.600 
26.628 
5.315 
4.716 

-5.002 



180.695 

6.754 

15.159 
74.275 
64.150 

13.957 

C) 

CI 



184,849 

191.356 

n 

18.446 
43.426 
80,862 

23.070 

22,172 

CI 

CI 



Net Income 
(tea* deflcnl 



otn« 

Income 
or losa 



CI 



450.483 

8,023 
27.226 
135.516 
202.406 

47.866 
28.801 
CI 



113,572 

114.819 

C) 
CI 

41.163 
50.201 



I 



606,907 

512.384 

11.859' 
59.691 1 
132.4161 

211.4741 

61.283; 
21.618 
1.778] 
12.065 

-5.477 



195,961 

201.347 

10.380 
19.880 
61.742 
81.364 

19.134 
6.324 
1.437 
1.066 

-5.386 



30.359 

6.296 
2.204 
11.239 
3.987 

5,367 
CI 
CI 



79.8 

CI 

3.854 
14.256 
34.204 

18,007 
9.766 
CI 
CI 



CI 



221,995 

231.859 



39.076 
18.526 
CI 



26.487 

26.825 

CI 
CI 

6.524 
11.457 



150488 

155.6201 

5.526 
18.893 
42,328 1 
65,495 1 

17.134 
6.244 1 
-124 



393.904 

13.574 
31.999 
113.647 
179.406 

27.466 
20.304 
3.878 
3.630 

384 



150.336 

458 

12,955 
63,036 
60.163 

CI 
C) 
CI 



111.488 

CI 

14.592 
29.170 
46.658 

5.063 
12.406 
CI 
CI 



Total Income tai 



CI 



218.624 

2.983 
12.556 
63.517 
99.857 

8.790 
10,275 
CI 



•7,085 

87.994 

CI 

CI 

34.639 

36.744 



356,219' 

356,764 

6,331 
40.798 
90.088 
145.979 

44.t49| 
15.574 
1.902 
11.943 

-545 



TauM* 

Incom* 



361.504 

3.134 
20.510 
107,325 
183.399 

37.044 
21.276 
4.612 
4.204 



113,471 

113.471 

CI 

6.150 
47.538 
43.052 

11,536 

CI 

CI 



132,181 

132.181 

CI 
5.642 

24.054 
61.167 

19,535 
18,889 
C) 
CI 



315.502 

315.502 

CI 

11.601 

61.796 

155152 

40.874 
24.943 
CI 



76J0S 

76.505 

CI 

CI 

21,409 

38.060 



326,617 

326.617 

CI ' 
20.564 
78.71 1 
151.155 

44,821 
18.457 
1.342 
10,243 



29.338 

2.402 
4.618 
11.676 
9.550 

708 



9.861 

CI 

1.814 
5.113 
2.422 

CI 
CI 
CI 



7,752 

7,752 

O 
CI 

3,038 
2.681 



19,713 

19.713 



2.609 
8.356 
6.933 

703 
188 



4,449 

4.449 

CI 

l"l 

2,327 

1.442 



25,243 

25.243 



6.411 
9.995 
7.535 



130 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[All figures are eslimales Eiased on samples— money amounts are in thousands ol dollars] 





Numlm of— 


Buaineaa 


Adjuated groaa Income (or d«flcll| 


TaiabM 


Total Incoma tai 




RMunia 




Tout 


Nat Incoma 
(Ima daftdtl 


Olliw 
kioxiia 
or Iota 


NumlMr of 
ratuma 


Amount 




(t| 


m 


(3) 


(4) 


(SI 


(•) 


(7) 


(•1 


m 


Transportation. Communication, Electric, 




















Gas. and Sanitary Services 




















Ratuma with and without adjuatad groaa Incoma, total 


3S3.I>90 


355,255 


10,OW,997 


3.866,2tS 


tj60,aoo 


2.605,485 


2.331.796 


221.695 


439.549 


Returns witl^ adjusted gross income, lotal 


332.380 


334.537 


9.034.579 


4.006.293 


1.386.490 


2,621,803 


2,331,798 


221.682 


439.401 


St under $5,000 
S5.000 under SIOOOO 
SIOOOO under $20,000 
$20,000 under $50,000 


78.230 
90.828 
111.787 
38.911 


78,696 
100,264 
112,397 

39,228 


1.247.145 
1.916.830 
2,799.823 
2.208,279 


224.764 

730.745 

1.601.519 

1.071.867 


96.777 
303.430 
521.882 
370.219 


127,987 

427.315 

1.079.637 

701.648 


18,385 
269,095 
958,960 
773,435 


10.900 
64.831 
104.163 
38.102 


1.482 
26,609 

143,105 
146,547 


$50,000 under StOO.OOO 
$100,000 under $500,000 
$500,000 under St .000,000 
Sl.000.000 or more 


3.079 
715 
35 
15 


3,142 
759 
36 
16 


602.174 

241.075 

16.977 

2,276 


206.410 
118.624 
23.846 
28.518 


69.945 
22.319 
1.167 

751 


136.465 
96,305 
22.679 
27,767 


173,213 
96,797 
16,212 
21.701 


2.923 
713 
35 
15 


51.529 
42.418 
10.412 
15,299 


Returns with no adjusted gross income 


20,710 


20,718 


974.418 


-142.008 


-125.690 


-16.318 


- 


Cl 


Cl 


Local and Intarurtxan pasaengar tranalt Total 




















Ratuma with and without ad|uated groaa Incoma. total 


SIMS 


52,242 


562,200 


474,833 


143,01) 


131,616 


247,603 


32.345 


4M55 


Returns with ad|usled gross income, total 


51,121 


51.531 


548.726 


479.813 


144,684 


334,929 


247,603 


32.345 


43.255 


SI under S5.000 
$5,000 under $10,000 
SIOOOO under S20.000 
S20.000 under $50,000 


16.912 
15,214 
15.615 
3.204 


17,292 
15.234 
15,615 
3.204 


141.958 
145.621 
193.193 
40.982 


46.121 
110.778 
218.210 

89.415 


26,948 
55,624 
44,753 
13,265 


19,173 
55154 
173,457 
76,150 


4,236 
40,131 
129.872 
60,942 


3.201 
10.549 
15.446 

2.972 


327 
4.533 
20.764 
13.317 


$50,000 under StOO.OOO 
StOO.OOO under $500,000 
$500,000 under $1,000,000 
$1,000 000 or more 


n 
n 


n 


C) 
C) 


CI 
l"l 


CI 
C) 


CI 
CI 


CI 
CI 


Cl 
Cl 


II 


Returns witti no adjusted gross income 


n 


(■) 


C> 


CI 


CI 


CI 


- 


- 


- 
























S2,757 


33M7 


311,620 


256.443 


6t.985 


t66.4S< 


122.006 


19,416 


1I,N0 


Returns with adjusted gross incotne. total 


32.313 


32,623 


300.095 


258.327 


72,434 


185,893 


122.006 


19.416 


19,990 


$1 under $5000 


13.063 
9.433 
8,211 
1.598 


13.373 
9.433 
8,211 
1,598 


106.264 
92.832 
92.905 
8.087 


35.477 
67.386 
112.743 
42.200 


18,285 
33.729 
18.017 
2,418 


17,192 
33,659 
94.726 
39.762 


2.910 
26.985 
67.014 
24.636 


2.519 
7.346 
8,171 
1,370 


270 


$5,000 undel $10,000 

$10,000 under $20,000 
$20,000 under $50,000 


3.314 
11.131 
5.159 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under St,000,000 
$1,000,000 or more 


CI 
(■> 


CI 


CI 
CI 


CI 
C) 


CI 
CI 


C) 
(•) 


Cl 
Cl 


Cl 
Cl 


Cl 
Cl 


Returns with no adjusted gross income 


l"l 


C) 


n 


I'l 


C) 


CI 


- 


- 


- 


Local and Intarurban paaaengar traneJt Other 
paaaenger tranaportatlon 




















Returns with and without adjuated groaa Incoma. total 


19.145 


19,175 


250.580 


218.419 


73.033 


145,386 


125,597 


12,929 


23.265 


Returns with adjusted gross income, lotal 


18.878 


16,908 


248.631 


221.515 


72,450 


149,065 


125.597 


12,929 


23.265 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


3.919 
5.781 
7.404 
1.606 


3,919 
5.801 
7,404 
1,606 


35.694 
52.789 
100.288 
32.896 


10.673 
43.390 
105.467 
47.215 


6,663 
21,695 
26,736 
10847 


2,010 
21,495 
76,731 
36,368 


Cl 

13.146 
62.658 
36.306 


Cl 

3,201 
7,277 
1,602 


Cl 

1.219 
9.633 
8,158 


$50,000 under $100,000 
St00,000 under S500.000 
$500,000 under $1,000,000 
$1,000,000 or more 


n 
n 


CI 
C) 


CI 
CI 


C) 

c> 


!•!_ 


CI 
CI 


Cl 
Cl 


I'l 
Cl 


Cl 
Cl 


Returns with no adjusted gross income 


n 


CI 


CI 


CI 


Cl 


CI 


- 


- 


- 


Truclilng and warehouaing: Total 




















Ratuma with and without adjuated groaa Incoma, total 


253,063 


254,162 


1.113.509 


2,546,517 


967.269 


1,579.248 


1,514.555 


152,294 


251.971 


Relums with adjusted gross income, lotal 


234.244 


235.340 


7,216,669 


2.651.179 


1,078,613 


1,572,366 


1.514.555 


152.263 


251.907 


SI under $5,000 
S5.000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


53.489 
76.183 
78.958 
23.687 


53.529 
76.761 
79.251 
23.842 


972,365 
1.683,815 
2.266.814 
1.655.864 


156.916 

560.174 

1.132.375 

636.636 


58,186 
230,164 
432,218 
293,246 


98,730 
330,010 
700,157 
343,390 


13.190 
207.409 
682.475 
469.529 


6,930 
46.619 
71,802 
23,133 


1,048 
21,365 
96,330 
84.057 


$50,000 under 5100,000 
$100,000 under $500,000 
S500,000 under SI.OOOOOO 
$1,000,000 or more 


1.576 
342 

] 


1.594 
354 

9 


429,299 

202,531 

5.981 


105.070 
53.257 

6.749 


42,314 
21,477 

1.206 


62,756 
31,780 
5.543 


88.420 
47.386 
6.146 


1.449 

341 

9 


24,349 
19,109 
3,629 


Returns with no adjusted gross income 


18,919 


18.822 


896,810 


-104.662 


-111.544 


6.882 


- 


Cl 


Cl 


long distance 




















Ratuma with and without adjuated grots income, total 


250,113 


251,193 


7.797,944 


2,901,U7 


942,643 


1,559.244 


1,483,726 


149,861 


i44,651 


Returns with adjusted gross income, lotal 


231,790 


232.867 


6.925,075 


2.604.754 


1,053,492 


1,551,262 


1,483,726 


149.650 


244,567 


$1 under $5,000 
$5,000 under $10,000 
SIOOOO under 520,000 
$20,000 under SSOOOO 


53,480 
75.239 
78.000 
23.279 


53.520 
75.817 
78,293 
23.433 


965,506 
1,642,904 
2,179,273 
1,536,918 


156.900 

552,955 

1,119.654 

622.026 


56,044 
225,086 
425,966 
285,914 


98,856 
327,669 
693,688 
336,112 


13.190 
204.579 
675.740 
458,058 


6.930 
47.675 
70.844 
22.729 


1.048 
21.112 
97.412 
81.728 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1000.000 
SI.OOOOOO or more 


1.478 

305 

9 


1.490 

305 

9 


417.703 

176.790 

5.981 


99.630 
46.640 
6.749 


39,956 
17.320 
1,206 


59.674 
29.520 
5.543 


64.525 
41.488 

6.146 


1.359 
304 

9 


23,408 
16,250 

3.629 


Returns with no adjusted gross income 


18.323 


18,326 


872.869 


-102.867 


-110.849 


7.982 


- 


Cl 


Cl 



Footnote at end o' table 



Business Returns/1975 • Sole Proprietorships 



131 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income — Continued 

[All ligufes are estimales based on samples— money amounts are m thousands of dollars) 





Number ol- 


Bualneea 
racelpU 


Adiuata 
Total 


Ml groaa Income tor 

Net Income 
(l«ia deflcttl 


denctti 

Othe? ^ 
Income 
or loaa 


TaiaWe 

Income 


Total Income tai 


Stn of tdlualMl grou Incofnt 


Rctuma 


Buatneaae. 


Number o( 
retuma 


Anwunl 




(1) 


(21 


(31 


(41 


(51 


(61 


(7| 


(•1 


(91 


Transportation, Communication, Electric, 




















Gas, and Sanitary Services— Continued 




















Trucking and wartnoutlng; Pubtic wnhouHnQ and 
trucking ttrmlnats 






















2,W9 


2,969 


319,585 


45,394 


34,826 


20,788 


31,479 


2,442 


7,441 


flalums w^^^ arJiusled gross mconw. tola) , - . 


2.463 


2.473 


291.594 


47.189 


25,321 


21.668 


31.479 


2.442 


7.441 


SI unMr SS.OCK) 

SS.IX» under SIO.OOO 

$10000 under S20 000 


CI 

CI 

958 


409 

CI 
49 


CI 

^;'54i 

118.946 

CI 
25.741 


14,648 

CI 
6.640 


CI 
CI 

6.252 
7.334 

';!i57 


CI 
CI 

6.469 
7.314 

CI 
2.483 


CI ~ 
6.735 
11.498 

CI 
6111 


CI 

958 
405 

CI 
39 


CI ~ 

918 

2.333 

C) 
2.914 


$20,0t» wider $50,000 ,... 


$50 000 under $100000 


SIOO.OOO under $500,000 

$500,000 under $1,000,000 
SIOOOOOO or more 


Returns witn no adiusted gross income 


CI 


CI 


CI 


CI 


CI 


CI 


- 


- 


- 


Water tranaportatton 




















Retuma wnti and wttfiout edfuated groaa Ineonrte, total 


1,700 


8,701 


194,974 


170,865 


26,094 


144,771 


122,017 

122,017 


6,613 

6513 


11,313 

31.363 


Returns with adiusted gross income total 


8.357 


9.358 


169.975 


182,744 


32.904 


149.840 


$1 under $5000 
J5.000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 


1,615 

'?^ 
2.222 

2.640 


1.615 

2.222 
2,840 


25,754 
CI 

20.910 
96.434 


4,549 

CI 

35.089 

88,544 


2.599 
CI 

1.145 
27.004 


1.950 
CI 

33.944 
81.540 


CI 

CI 

21,787 

60.205 


CI 
CI 

2.222 
2.839 

326 
73 
8 
3 


CI 
CI 

3,811 
12.819 

4.396 
5.507 
2,108 
2,237 


$50000 under St 00 000 


328 
73 
8 
3 


329 

■ 73 
8 
3 


6.901 
659 

8.409 
752 


22,139 
15.506 
5.597 
3.949 


-38 

-498 

707 

37 


22,177 
16.004 
4.890 
3.912 


17.020 
11.761 
4,107 
3.335 


$100,000 under $500,000 


$500,000 under $1,000,000 


$1,000,000 or more 


Returns witn no adjusted gross income 


343 


343 


CI 


-11.879 


-6.810 


-5,069 






AJr tranapoflatlon 






















5,715 


5,799 


81,181 


130,543 


-5,197 


135,740 


85,708 


4.856 


23J31 


Returns witn adiusted gross income, total 


5.719 


5.723 


67.068 


133.323 


-3.260 


136.583 


85.708 


4.855 


23.216 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


] 

t.919 
2.123 


1.432 
1.919 
2.123 


19.950 
16.537 
19.776 


7.732 

28.656 
56.708 


1,778 

-464 

-1.737 


5.954 

29.120 
58.445 


2.452 
15.442 
39,352 


590 
1,919 
2,116 


291 

2.126 
7.878 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


155 
81 

7 
6 


155 

81 
7 
6 


5,882 

4.420 

339 

164 


11.007 
15.484 
4.699 
9.037 


236 

-2.828 

-170 

-75 


10.771 
18.312 
4.869 
9.112 


8.414 
12,637 
3.128 
4.263 


CI 
81 
7 
6 


CI 

5,491 
1.725 
3.193 


Returns wtn no adiusted gross income - , 


ri 


CI 


CI 


CI 


CI 


CI 


- 


CI 


CI 
























11,172 


11,316 


636,031 


217,049 


47,913 


169,138 

171.733 


147,291 

147.291 


1,750 

8.750 


42.035 


Returns with adiusted gross income total 


11.111 


11.154 


614,884 


220,853 


49.120 


SI under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


1.626 
C) 

4.242 
2.727 


1.626 
CI 

4.269 
2.731 


64.819 

CI 
178.773 
269,016 


4,705 
CI 

55,953 
77.976 


3.856 
CI 

11.773 
12,597 


649 
CI 

4«.1S0 
65.379 


CI 
CI 

33.366 
52,862 


CI 
CI 

4.013 
2.713 


CI 
CI 

5.809 
11.080 


SSO.OOO under $100,000 
$100,000 under $500 000 
$500,000 under SI, 000,000 
$1,000,000 or more 


649 
100 

J 


649 

112 

9 


77,691 
8,789 
2,165 


41.214 
14.240 
13,597 


15.974 
798 
-65 


25.240 
13,442 

13.662 


33.278 
11.714 

11.632 


649 

too 

9 


11.580 
5.248 
7.817 


Returns with no adiusted gross income 


n 


62 


CI 


CI 


-1.207 


CI 


- 


- 


- 


Tranaportatton aervlcee: Paaaer>ger 




















Retuma wittt and without ad|uated groaa Income, total 


7,900 


8,024 


476,009 


166,657 


35,963 


130.694 


113,816 

113.816 


6,568 

8.588 


31,256 

31.256 


Retixns with adiusted gross income, total 


7.920 


7.963 


461.405 


170,454 


37,163 


133,291 


$1 under $5,000 

$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


911 
CI 

3.326 
2.458 


911 
CI 

3,353 
2.462 


45.587 

CI 
139.611 
213.793 


2,730 

CI 

45.144 

69.385 


1,690 
CI 

12,303 
10,221 


840 
(■) 

32,841 
59,164 


CI 
C) 

27,379 
46,760 


CI 

CI 

3.097 
2,446 


9.760 


$50,000 under $100,000 

$100,000 under $500,000 
$500,000 under SI, 000,000 
$1,000,000 or more 


489 

69 

J 


469 
61 
5 


46.693 

6,759 

250 


28,746 
10.576 
8.793 


9,589 
-67 

—199 


19.157 
10.643 
9,292 


22,585 
6.373 
7.387 


469 
69 
5 


7.661 
3.793 

5,065 


Returns with no adjusted gross income 


CI 


CI 


CI 


CI 


CI 


CI 


- 


- 


- 


Sanitary aenrtcea 




















Ralwna wttti and wttfiout adjuated groaa Income, total 


16,973 


16A73 


237,035 


241,028 


46,990 


194.038 


146473 


12,614 


!1,251 


Returns with adjusted gross income total 


16.744 


16,744 


235,477 


242.004 


48,040 


193,964 


146.873 


12,614 


29.256 


SI under $5,000 

$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


3,093 
3,751 
S.319 
3J55 


3.093 
3.751 
6.319 
3.355 


25.866 
41.401 
53.329 
51,038 


9,197 
25,923 
97.237 
89.627 


3,721 
7,643 
17,346 
9.037 


5,476 
18.280 
79,891 
80.590 


CI 

8.687 
55.219 
64.882 


CI 

2,630 
6.269 
3.354 


';',32 

8.796 
12.294 


$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,1X10,000 


CI 
CI 


CI 
CI 


C) 
CI 


CI 
CI 


"_ 


CI 
CI 


CI 
CI 


"- 


CI 
CI 


$1,000,000 or more 


_ 


Rett^ns with no adjusted gross income 


n 


CI 


CI 


CI 


CI 


CI 


- 


- 









Footnote at end ot table 



132 



Business Returns/ 1975 • Sole Proprietorships 



Table 1.6 — Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income — Continued 

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





Numtier ol— 


Business 
receipts 


Adjusted gross Income (or deflclll 


TaxatHe 
Income 


Total Income tax 


SIX* of ■dfutted grou Incoirw 


Ratuma 




Total 


Net Income 
(leaa deflcK} 


Other 

Income 
Of loss 


HumMr ol 
returns 






(1) 


12) 


13) 


(41 


15) 


«l 


(7) 


(•1 


(•1 


Wholesale and Retail Trade 






















2.1l»,»1 


2.193.216 


14a.327,t<0 


28,352,404 


9,859,533 


18.492.871 


18.112.769 


1.531.291 


3,877,433 


Returns wit adiusidd gross inoonie. total . . 


2.M7.718 


2.081.099 


139.224.079 


29.160.785 


10.437.670 


16.723.115 


18.112.769 


1.531.115 


3.876.439 


$1 under S5.000 


302,277 
467.127 
720.043 
376.105 


404.757 
484.482 
752.779 
392.150 


13.278.119 
21.993.259 
39.216.669 
46.307.560 


1.057.336 
3.510.815 
10.514.500 
10,509.310 


362458 
1.194.133 
2.980.562 
4.301.966 


694.878 
2.316.682 
7.633,938 
6,207,344 


97.999 
1.312,357 
6,105,648 
7,657,214 


66.626 

343.361 
705.171 
372.902 


8.965 


iitXXt under S10000 


159.540 


Sib.OOO under $20,000 
SJO.OOO under $50,000 


974.726 

1.630.779 


SSO.OOO under $100,000 
SIOO.OOO under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


35.926 

7.080 

118 

40 


38.869 

7.885 

130 

47 


13.124,662 

5.046.562 

162.602 

94.426 


2.329.653 

1.092.005 

78.390 

68.776 


1.176.454 

466.151 

26.060 

9.686 


1,153,199 
605,854 
52,330 
58,890 


1,900,955 
919,756 
63,054 
55,806 


35.639 

7.038 

116 

40 


610.841 
416.709 
36.637 
36.022 


Returns with no adiusted gross income 


101.503 


112.119 


9.103.561 


-808.381 


-576.137 


-230.244 


- 


176 


994 


t^Oioleseli trade: Total 




















Ratumi with and wlttiout adluated grota Income, total 


332.330 


336,268 


33,339,345 


5,832.598 


2,860,872 


2.971,93« 


3,951.783 


352,694 


977,408 


Relurns with ad|usted gross income, lolal 


323.269 


327.160 


31.533,948 


5.964,512 


2.934.557 


3.029.955 


3.951,783 


252.625 


977.042 


$1 under $5,000 
55.000 under $10,000 
510.000 under $20,000 
520.000 under $50,000 


52.441 
59.769 
118.957 
77.462 


53.021 
60.470 
120.212 
76.288 


1,801,645 
2.904.967 
7.504.329 
11.387.064 


148,283 

452.767 

1.753.365 

2.298.154 


57.347 

205.748 

700.488 

1.181.794 


90.936 

247.019 

1.052.877 

1.116.360 


11.780 

149.684 

1.001.419 

1.693,905 


8.962 
39.544 
113.305 
76.266 


877 
17.142 
160.586 
370.976 


$50,000 under $100,000 
SIOO.OOO under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


11.473 

3.055 

57 

15 


11.914 

3.160 

60 

15 


5.045.812 

2.748.828 

108.609 

32.494 


757.803 
487.186 
38.244 
28.710 


476.120 

287.431 

20.244 

5.385 


261.663 
199.755 
18.000 
23.325 


619,926 
416,914 
32,586 
23,667 


11.433 

. 3.043 

57 

IS 


200.464 
193.407 
16.338 
15.252 


Returns witn no adiusled gros£ income 


9.061 


9.108 


1.805.397 


-131.914 


-73.885 


-56.029 


- 


68 


366 


Wholesale tradr Motor velildas and aulomottve equipment 






















18.373 


18,688 


2.121414 


303,909 


172.292 


131,617 


202,288 


12,27> 


47j6« 


Returns wiin adjusted gross income, lolal 


17.709 


18.022 


1.979.952 


309.675 


176,407 


133.268 


202,268 


12.279 


47.669 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


3.026 
3.441 
6.360 
4.195 


3.028 
3.441 
6.620 
4.195 


71.000 
176.364 
566.202 
811.971 


8.090 
27.798 
92.171 
127.761 


4,604 
13,267 
47,987 
73,712 


3.286 
14.511 
44.184 
54.069 


Cl 

9.567 
52.210 
94.466 


Cl 

2.360 
5.264 
3.966 


Cl 

1.320 
8.109 

21.162 


$50,000 under $100,000 
$100,000 under $600,000 
$500,000 under $1,000,000 
$1,000,000 or more 


551 
133 

ri 


604 
133 

n ~ 


256.798 
96.336 

Cl 


32.762 
20.015 

Cl 


25,318 
10,435 

Cl 


7.444 
9.580 

Cl ~ 


27.612 
17.295 

Cl ~ 


551 
133 

Cl 


6.561 
8.046 

Cl 


Returns with no adiusted gross income 


664 


666 


142.462 


-5.766 


-4,115 


-1.651 


- 


- 


- 


Wholesale trade: Umber and construrtlion materials 




















Helums with and without adiusted gross mcome, total 


7.S91 


7,se« 


741,390 


151.310 


66.812 


■4,498 


106,319 


5,SS< 


30,248 


Relurns witfi ad|usleo gross income, lotal 


7.340 


7.434 


703.970 


152.743 


68,167 


64.576 


106.319 


5.551 


30.183 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


1.728 
(•) 

2.199 
1.840 


1.769 
Cl 
2.199 

ma 


32.951 

Cl 
101.851 
282.664 


4.207 
Cl 

31.876 
59.648 


2.681 
Cl 

8.722 
32.379 


1.526 
Cl 

23.156 
27.269 


Cl 
Cl 

20.363 
43.661 


Cl 

Cl 

2.199 

1.833 


Cl 
Cl 

3,438 
9.735 


$50,000 under $100,000 
$100,000 under $500,000 

$500,000 under $1,000,000 

$1 000 000 or more 


314 

144 

3 


358 

154 

3 


131.792 

96.536 

54 


21.337 
25.179 
1.666 


12.629 
8.876 

1 


8.708 
16.303 
1.667 


17,617 

21.223 

955 


312 

144 
3 


5.613 

10.602 

546 


t 1 .UWJ.l/W V 11 K^ B -.•■..•.......... 

Returns wilh no adjusted gross incorne 


n 


255 


37.420 


Cl 


-1.355 


Cl 


- 


Cl 


Cl 


Wholesale trade: Electrical goods 




















Returns with snd without adlustsd gross Income, tout 


7,5m 


7,5S« 


521,647 


131,103 


61.788 


69,335 


90,823 


5,930 


21,726 


Returns witti adjusted gross income, total 


7,276 


7.276 


510.881 


135.352 


64.397 


70.955 


90.623 


5.830 


21.726 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


1.523 
Cl 

2.732 
1.765 


1.523 

';'732 
1.765 


21.087 

Cl 

170.113 

166.934 


5.011 
Cl 

41.061 
49.685 


2.306 
Cl 

20,414 
22.710 


2.705 

Cl 

20.647 

26.975 


Cl 
Cl 

24.156 
36.726 


Cl 

';!732 
1.655 


l-l 

';i67o 

7.489 


$50,000 under 1 100.000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 


354 
74 


354 
74 
Cl 


%.983 
42.398 
C) 


22.129 
10.424 

Cl 


12.921 
5.901 
Cl 


9.206 
4.523 
C) 


17.712 
9.380 
Cl 


354 
74 
Cl 


5.624 
4.127 
Cl 


Returns with no adiusted gross income 


CI 


Cl 


Cl 


Cl 


Cl 


Cl 


- 


- 


- 
























7,851 


7,651 


538,981 


141,639 


83,619 


58.221) 


>e.9i9 


8,328 


>3,S<S 


Returns vMlh adjusted gross income, lolal 


7.801 


7.801 


525.556 


142.815 


84.628 


58.187 


96.919 


6.328 


23.565 


$1 under $5,000 , , 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 und« $50,000 


Cl 

Cl 

2.694 
1.634 


Cl 

Cl 

2.694 
1.634 


Cl 

Cl 
142.268 
226.745 


Cl 
Cl 

39.721 
54.076 


Cl 
Cl 

23.004 
38.754 


Cl 
Cl 

16,717 
15.322 


Cl 
Cl 

23.475 
40.090 


Cl 

Cl 

2.694 

1.633 


Cl 
Cl 

3.742 
9.353 


$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1.000.000 

$1 000 000 or more 


255 
108 


255 

108 


38.572 
40.200 


15.149 
15.635 


8.825 
6.829 


Cl 
8.806 


12.246 
13.663 


255 
98 


3.974 
5.362 


• ' .uuu.uw ,^ iin^s ...•••••••.»••••••■•.•••••■.. 

Returns with no adiusted gross Income - 


Cl 


Cl 


Cl 


Cl 




Cl 


Cl 


- 


- 


_ 







Footnote at end of table 



Business Returns/ 1975 • Sole Proprietorships 



133 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income. Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[All figures are eslimales based on samples— money amounls are m thousands ot dollars] _^ 



Sl» ot ■djutlMf grou Incomt 



Numtwr ol— 
Rtluma , Bu«lneM«a 



ButlnoM 

recslpU 



Ad|u>t*d grou Income (or deficit) 

Otti»r 
Income 
or lou 



N«t Income 
(leu deficit) 



Taiable 

Income 



L_- 



Total Income tax 



Wholesale and Retail Trade— Continued 

WholMJt* lrad«: Farm nuctilntrY «nd equlpnwflt 

Ratunu wltfi ind wtthoiil adjiislvd 0rou Incwn*. toUl 

Returns with ad|U3t«(] gross irKorrw. total 

SI urxMr S5.(300 
$5,000 uoOar $10,000 
$10,000 UTKler S2O.0OO 
$20,000 under SSO.OOO 
$50,000 under $100,000 
S100.000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns witti no ad]usled gross income 

WlloletaJe trarle: Ottter macfilnerY, equipment, 
and aupplleB 

Returns wtth and wttttout adiuated groaa Income, total 

Peiums with adjusted gross income, total 

SI under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
Sl.00O.00O or more 

Returns wl1^ no adjusted gross income 

wnoteeale trarle: Other durable gooda 

Reluma with and without adjusted groaa Income, total 

Returns with adjusted gross income, lolel 

SI under S5.000 

$5,000 under SIO.OOO 
S10.000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
S500.000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Whoteaale tradr Ontgt, ctiemlcaJs. end allied products 

Ratuma with and wjthout adiuated groaa Income, total 

Returns with adjusted gross income, lolal 

$1 under $5,000 

$5,000 under $10,000 

SIO.OOO under S20.000 
$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 

Returns with no adjusted gross income 

Wholeaale trade: Apparel, piece goods, and notions 

Retuma with and without adiuated groaa Income, total 

Returns with adjusted gross income, lotal 

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

$10,000 under $20,000 

$20,000 under S50.000 

$50,000 under $100,000 

$100,000 under $500,000 
$500,000 under SI, 000,000 
S1.000.000 or more 

Returns with no adjusted gross income 

WtwMaale mde: Groceries and related producta 

Reluma with and wlttiout ad|uatad grots Income, total 

Returns with adjusted gross income total 

$1 under $5,000 
$5,000 under SIO.OOO 
SIO.OOO under $20,000 
$20,000 under S50.000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under St. 000.000 
$1,000,000 or more 

Retifris with no adjusted gross income 
Footnote at end ot table 



7,7U 

7.35t 
(•) 

t.go4 
i.3es 

2,424 

517 
211 



Miiei 

25.171 

4,099 
4.042 
6.9SS 
6,362 

1.229 
472 
12 



5M» 

50.426 

9.549 
7.662 
18.612 
12.305 

1.721 
337 



12,131 

12.127 

5.930 
2.329 



376 



15,743 

15.695 

CI 

2,976 
6.005 
4.570 



36.564 

3.995 
9.160 
15.746 
6.623 

615 
219 



7.425 

CI 

1,904 

1,366 

2,424 

561 

220 



25.264 

1.099 
4,042 
6,994 
6,362 



1,279 



St.051 

50.457 

9,549 
7,662 
16,612 
12,326 

1,721 
344 



12,441 

12.437 

C) 

CI 

6,240 

2,329 

376 

35 



15,743 

15.695 

CI 

2,976 
6,005 
4,570 

366 

139 

3 



36,635 

3,995 
9,161 
15,753 
6,850 

624 



15) 



(«1 



1,814,116 

I'l 

94,565 
260,702 
664,766 
422,391 
230,964 
5,484 



1.693.626 

1,650,846 

150,934 
99,723 
353,509 
701,369 

307,262 
213,754 
24,297 



2,907.765 

2,820,146 

135,898 

299,935 

612,380 

1,137.996 

414.467 
176.554 
19.109 
23.807 

67.639 



437.377 

428.130 

CI 
CI 
145.332 
90.312 

67.843 

43.769 



661,573 

CI 

78,927 
217,366 
336,959 

100,490 
95,675 
13,375 



6.549.039 

6,309,546 

262,079 

604,672 

2,199,961 

1,977,099 

653,163 
403,763 



164,163 

C) 

12,328 
21,226 
77,160 
35,288 
33.112 
2.399 



31.551 
135.971 
186,036 

60,251 
60.403 
7.954 



929.566 

22.766 
59.112 
279.144 
372.697 

115.644 
54.365 
9.799 
15.999 

-12,871 



203.675 
204,293 

CI 

CI 

87,449 

61,925 

24,499 

10,156 



295.593 

298,589 

CI 

22,480 
68,039 
133,943 

27,227 
19,470 
2.030 



S7S.44S 

563,907 

11.298 
69.859 
225.553 
196.034 

41.800 
36.326 



112.703 

116.323 

CI 

3,578 
12,060 
49,609 
28,819 
22,563 
987 



291,027 

7,977 
18,693 
56,771 
101,497 

58,325 
40,704 



433,185 

7,484 
35,410 
101,575 
185,316 

70,716 
25,417 
4,207 
3,060 

-6.564 



50.049 

50.459 

I'l 
CI 

13.204 
8.854 

13.805 

5.294 



167.070 

CI 

7,265 
52,506 
90,571 

19727 
13,200 
1.897 



313.669 

316,685 



5,254 
42,157 



29,364 
23,171 



65,660 

CI 

8,760 

9166 
27,551 

6,469 
10,549 

1,412 



241,176 

242,9% 



12,858 
77,200 
84,539 



463,074 

496,381 

15,302 
23,702 
177,569 
187,381 

44,928 
28,968 
5,592 
12,939 

—4,307 

153,826 

153,834 

CI 
C) 

74,245 
53,071 

10,694 

4,674 



111.519 

CI 

15,215 
35,533 
43,372 

7500 
6,270 



261.756 

267,222 

6,044 
27.702 
105.664 
100.173 

12.436 
13.157 



143,927 

CI 

2,612 
15.066 
62.276 
31.129 
30.367 

2,217 



360.146 

380.146 

CI 

10.644 
81.598 
142.065 

68,552 
70,096 
6,827 



614.219 
614,219 



19,314 
159,894 
272,411 



133,166 
123,166 

l"l 

CI 

46,276 

45.616 

19.050 

8.676 



194.964 

CI 

5.196 
55.233 
96,294 

19915 
15,462 



3S6.9S0 

356,950 

CI 

23,714 
123,146 
143,276 



5,716 

C) 
C) 

1,351 

2,390 

517 

211 



19,646 

19,644 



1,219 
472 
12 



38,878 

C) 

5,275 
17,907 
12,060 

1,721 
336 
13 



10,564 

10,564 

C) 

I'l 

5,930 
2,329 

376 



13.772 
13.772 

C) 

C) 

6,005 
4,570 



27,(04 

27,797 



5,635 
14,539 
6,790 



134 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorstiip Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[AN figures are eslimales based on samples— money amounts are in thousands ot dollars) 





Number of— 


Bualneaa 
recetpta 


Adjusted groas Income tor deficit} 


Tsisble 
Inconno 


Total Income tsx 


Sli« of adjusted groM Income 




BuaJneaaea 


Total 


(Ins fMH) 


oam 
tncome 
or loss 


retuma 


Amount 




III 


(21 


(31 


(41 


(51 


|6| 


(71 


(8) 


(91 


Wholesale and Retail Trade— Continued 
















1 




WholeMi* tr»d* Firm-prodoci raw m«terUlB 




















Retuma with and without adjuaiad groaa Income, lolat 


11.954 


I1.9W 


4,961,767 


176.663 


55,524 


121,13« 


141,171 


6,(40 


37.550 


Returns with adiusled gross income, total 


10,404 


10.440 


4.405.335 


199.951 


67.052 


132.699 


141.179 


6.940 


37.550 


Si under S5.000 
$5,000 under S10.000 
$10,000 under $20,000 
$20,000 under $50,000 


2,554 
1.940 
3.396 
1.818 


2.557 
1.942 
3.401 
1.839 


432,883 

335.656 

800.589 

1.629.205 


5.621 
13.835 
50.767 
56.005 


-2.095 
1.451 
11.938 
28.259 


7.716 
12.364 
38.629 
27.746 


402 
4.940 
31.634 
43.746 


CI 

990 
3.319 
1.563 


397 
5.185 
8.126 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under Si.WO.OOO 
$1,000,000 or more 


505 
] '3 


510 
186 

3 


867.134 

336.715 

1,151 


35.556 
32.006 
6.161 


13.960 

13.370 

169 


21.596 
18.636 
5.992 


29.613 
26.776 
4.066 


499 
166 

3 


6.806 
12.177 

2.825 


Returns with no adjusted gross income 


1.550 


1.559 


576,432 


-23.288 


-11.528 


-11.760 


- 


- 


- 


Whotoaale trade: Alcoholic beveragea 




















Retuma with and without adjusted gross income, total 


3,067 


3,116 


636,027 


85.056 


49.540 


35,516 


66,263 


2,374 


21.816 


Returns with adjusled gross income, total 


2.952 


3,001 


796.313 


66.666 


50.278 


36,410 


66,263 


2.374 


21.616 


$t under SS,000 
$5,000 under SlO,000 
$iO,000 under S20,000 
$20,000 under $50,000 


1.632 
062 


1,632 
662 


211.284 
136.631 


13,470 
28.051 


7.691 
10,415 


5.779 
17.636 


CI ~ 
L CI 

20.860 


CI 
CI 
878 


CI 
CI 
4.613 


$50,000 under $100,000 
Si 00,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or mote 


269 

166 


316 
166 

n 


230.666 
211.025 

n 


20.148 
24.298 

CI 


12.467 
19.119 
C) 


7.661 
5.179 
CI 


16.868 
21,581 
CI 


269 
168 
CI 


5.841 
9.854 
CI 


Returns with no ad(usied gross income 


f) 


CI 


n 


I'l 


CI 


CI 


- 


- 


- 


Whotoaale trade: Other nondurable goods 






















75,326 

72.665 


76,121 


7,912,944 


1,318,728 


574,565 


744,143 

757.974 


900.927 

900.927 


56,941 

56.896 


214.(61 
214.841 


Returns w<th adjusted gross income, total , . 


73.446 


7.416.205 


1.353.197 


595.223 


$1 under S5 000 


12.335 
13.007 
25.350 
18.439 


12.335 
13.453 
25.362 
18.674 


365.633 

632.967 

1.544.287 

2.80B.9O7 


36.739 
99.156 
380.769 
536.344 


5.305 
42.877 
116.024 
242.110 


31.434 
56.281 
264.745 
294.234 


3.260 
37.449 
213.469 
396.906 


2.238 
8.666 
24.352 
18.124 


228 


$5,000 und^r $10,000 

$10,000 under $20,000 
$20,000 under $50,000 


4.115 
33.987 
63.032 


$50,000 under Si 00.000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


2.859 
662 
11 

CI 


2.920 
686 
12 
C) 


1.319.551 
724,668 
18.430 
CI 


165.585 
104.342 
6.571 
C) 


107.546 
76.694 
3,612 
CI 


78.039 
27.448 

2.959 

CI 


152.082 
89.646 
5.319 

CI 


2.842 
661 

11 

CI 


47.9% 
40.863 
2.750 
CI 


Returns with no adjusted gross income 


2.661 


2.675 


496.739 


-34.469 


-20.638 


-13.831 


- 


CI 


CI 


Wholesale trade: Wholesalers not allocBble 






















52,666 


52.928 


1,095,633 


870,360 


427,672 


442.708 


560.013 


40,646 


131,(79 


Returns with adjusted gross income, total . . . 


51.567 


51.627 


1.091.373 


868.260 


431.656 


456.804 


560,013 


40.644 


131.861 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


8.660 
8.797 
19,855 
12,378 


8.660 
8.797 
19.895 
12.598 


76.784 
92.075 
338.955 
395.286 


26.919 
65.224 
283.686 
366.507 


16.591 
19.377 
113.715 
201.747 


10,328 
45,847 
170,171 
164,760 


2,070 
19.424 
158.150 
260.771 


1.726 
5.840 
16.823 
12.378 


164 
2.370 
26.450 
56.652 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


1.646 

228 

3 


1.646 

228 

3 


138.680 
46.365 
3.228 


107.675 
36.117 
1.932 


61.698 

17.668 

660 


45.977 
18.249 
1.272 


86.591 
31.281 
1,726 


1.646 

226 

3 


26.683 
14.293 
1.049 


Returns with no adjusted gross income 


1,101 


1.101 


4.260 


-17.860 


-3.964 


-13.896 


- 


CI 


CI 


ReUII trade: ToUl 




















Baliima with nnrl wKhAu! ■dIualMt aroKS Income total 


1,703,(59 

1.615.144 


1,765,314 


112,452,695 


21.530,616 


6,724,552 


14,806,064 


13,545,287 


1,223.(32 

1.223.733 


2.766.7(( 


flelurns wlt^ adjusted qioss income total 


1.667.536 


105,418,890 


22,194,962 


7.208.697 


14.986.265 


13.545.267 


2.766.199 


St under SS.OOO 
55,000 under StO.OOO 
StO.OOO under S20.000 
S20.000 under S50.000 


323.552 
393.608 
587.047 
263.565 


331.632 
405.41 1 
604.492 
296.072 


11,236,814 
18.664.206 
31,179.759 
34.172.087 


861.662 
2.953.976 
8.420.898 
7.810 560 


294.556 

949.022 

2,100.914 

2.991.895 


567.106 
2,004,954 
6,319.964 
4.818.665 


79.344 
1.121.646 
4.900.624 
5.663.203 


53.514 
292.018 
569.194 
281.712 


7.461 

136.550 

778.978 

1.201.180 


$50,000 undei S100.000 
$100,000 under $500,000 
$500,000 under SI. 000.000 
$1,000,000 or more 


23.449 

3.852 

55 

16 


25.4% 

4.349 

63 

21 


7.833.437 

2.215.513 

52.667 

44.407 


1,505.557 
581.166 
36.455 
24.668 


674.629 

189.335 

5.628 

2.718 


B30.928 
391.851 
30.827 
21.950 


1.230.695 
463.397 
27.356 
18.822 


23.400 

3.826 

53 

16 


394.929 
218.070 
16.805 
12.206 


Returns witn no adiusled gross income 


88.715 


97.776 


7.034.005 


-664.346 


-484.145 


-160.201 


- 


99 


589 


Retail trade: Building materials, hardware, garden 
eupply. and mot)lle home dealers: Total 




















Returns with and wttttout id|usted groaa Incotne, total 


55,953 


56,400 


4,661,220 


802,3(7 


372,655 


429.542 


566,537 


40,863 


129,594 


Returns mlh adiusled gross income, total 


51.734 


52.181 


4.412.904 


646.379 


395.051 


453.328 


566.537 


40.879 


129.509 


St under SS.OOO 
$5,000 under StO.OOO 

StO.OOO under $20,000 

$20,000 under S50.000 


6.132 
13.098 
15.301 
13.506 


8.132 
13.147 
15.356 
13.765 


278.576 

630.636 

1.114,621 

1.750.284 


22.531 
96.315 
213.115 
376.040 


10.013 
20.998 
107.899 
192.947 


12.518 
75.317 
105.216 
165.093 


2.015 
35.952 
124.667 
287.847 


CI 

9.362 
14.750 
13.502 


CI 

4.100 
19.193 
62.439 


$50,000 under StOO.OOO 

$100,000 under $500,000 
$500,000 under 51,000,000 
$1,000,000 or more 


1.427 
266 

4 


1.467 
266 

4 


463.857 
159.561 
15.169 


92.106 
43.551 
2.721 


44.823 

17.477 

894 


47.283 
26.074 
1,827 


75.744 
38.789 
1.503 


1.422 
266 

4 


24.563 
17.999 
1.072 


Returns with no adjusted gross income 


4.219 


4.219 


448.316 


-45.982 


-22.196 


-23.786 


- 


CI 


CI 



Foolnote at end of table 



Business Returns/1975 • Sole Proprietorships 



135 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by 

of Adjusted Gross Income— Continued 

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



Industry and Size 



Sin of ad|u*t«d groH lncom« 



Wholesale and Retail Trade— Continued 

R«t«tl trad«: Building maltflalt, lurdwarc, garden 

•upplY. and moMla non>« daalcra. Building materlala 

and supply ilortt 



Rftuma wttti and withoul adiuattd groaa Income, total 

Returns wTtn adiusted gross incoi^ie Iclai 

SI under S5.000 

SS.OOO under S10.000 

S10.000 under S20.000 

$20,000 under S50.000 



SSO.OOO under SIOO.OOO 
S100.000 under S500.000 
(500.000 under S1.000.000 
SI. 000.000 or more 



Returns witti no adjusted gross income . 



Ralall trade Building malenala, hardware, garden 
supply, and moblla home dealers Hardware stores 



Returns with and without adtusted grosa Income, totel ... 

fletums wilh adiusleo gross incorr^e lotal 

St under SS.OOO 
S5.000 under StO.OOO 
StO.OOO under S20.000 
SJO.OOO under SSO.OOO 

$50,000 under 5100,000 
S100,000 under S500,000 
S500,000 under 51,000,000 
51,000,000 or more 

Returns wrttr no adiusied gross income 

Retail trade: Building materials, tiardware. garden 

supply, and moMIe home dealers: Retail nurseries 

and garden supply stores 



Returns with snd wltfiout sdjusted gross Income, total 

Returns witn adiusied gross income total 

51 under 55,000 
55,000 under 510,000 
510000 under 520,000 
520,000 under 550.000 

$50,000 under 5100,000 
5100,000 under 5500,000 
5500,000 under 51 000000 
51 000,000 or more 

Returns rwiri no adjusted gross income 

Retail trade: Building materials, hardware, garden 
auppty. and mobile home dealers: Mobile home deslers 

Returns with and without adjusted gross Income, total 

Reruns wrth adjusted gross income lotal 

$1 under 55,000 
55,000 under 510,000 
510,000 under 520,000 
$20,000 under $50,000 

$50,000 under S100,0(» 
$100,000 under $500,000 
$500,000 under 51,000,000 
51.000.000 or more 

Retixns with no adjusted gross income 

Retail trade: GenersI merchandise stores: Total 

Returns with and without adjusted gross income, total 

fletwns with adiusted gross income lotal 

$1 under 55,000 

$5000 under 510,000 
$10,000 under $20,000 
520000 under 550,000 

$50,000 under $100,000 
5100 000 under 5500,000 
$500,000 under 51 OOOWC 
$1 000 000 or more 

Returns vnrtri no adjusted gross income 

Retail trade: General merchandise stores; 
variety atores 

Returns with and without adtusted gross mcomc. total 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under 5100,000 
$100,000 under $500,000 
5500.000 under 51.000000 
51.000.000 or more 



Returns with no adjusted gross income 



Footnote at end of table 



Kjes 

13.855 

2.4S5 
3.022 
4.296 

3.675 

293 



21.053 

2.450 
3.857 
7.345 
6.776 

558 



14,652 

13.030 

2.258 
4. 
2. 
2.452 



4.297 

3.816 

n 

1.238 
774 
613 



182 



32,694 

31.218 

9.509 
8.257 
7,905 
5.112 



350 



13,887 

2.455 
3.022 
4.206 

3.675 



135 

n 

1.010 



21.342 

2.450 
3.657 
7.395 
6.975 

598 
67 



14,662 

13.030 

2.258 
4.981 
2.666 
2.452 

404 
CI 
CI 



4,403 

3.922 

CI 

1.287 
781 



31.484 

9.509 
8.257 
7.907 
5.348 

372 



8.601 

2.154 
1.958 
1.926 
2.475 

CI 
CI 



1,619,467 

1,436.370 

81.580 
187,576 
364.646 
551.417 

139.301 
99,970 
C) 



1,904,399 

1.935.968 

117.449 
150.855 
558,777 
815.499 

166.554 
26.634 



Adjusted grosa Income (or detlcltl 



Net Income 
(Ksa dellcltl 



Other 
Iflconie 
or loss 



Taiable 
Income ' 



460.735 

11.734 
95.584 
134.694 
109.700 

88,153 

C) 

CI 



786,402 
679.631 

C) 
196.621 

56.304 
273.668 

69.849 

CI 

CI 



2,666,621 

2.612.453 

394.122 
584.939 
574.203 
873.071 

130,662 
46,464 

6,992 



805.497 

64.610 
183.926 
145.468 
376528 



240.388 

6.416 
22.006 
61.772 
110.419 

19.252 
19.593 
CI 



365.506 

6.992 
28,037 
102,774 
162.322 

34.679 
10.702 



183.299 

5.244 
37.643 
39.599 
66.267 

25.361 

CI 

CI 



46,678 

60.065 

CI 

8.427 
6.970 

19.431 

13.314 

CI 

CI 



370,079 

362.429 

25,642 
60.783 
109.422 
147.621 



121.662 

5.606 
15.659 
26,523 
66,793 

CI 
CI 



6.164 
30.054 
58.447 

1O109 
10,365 
CI 



214,224 

220,208 

2,497 
12.422 
68.395 
111.719 

21.733 
3.442 



3.027 
3.826 
14,276 

9266 

CI 
CI 



17J32 

23.037 

CI 

-615 
5.622 
8.505 

3.695 
CI 
CI 



178.530 

12.141 
31.065 
34.647 
82.610 

11.844 
5.211 



63.798 

2,451 
6156 
7,500 
40.690 

CI 
CI 



122.528 

4.573 
1 5.641 
31.711 
51.972 

9143 
9.228 



145,298 

4,495 
15,615 
34,379 
70,603 

12.946 
7.260 



143,116 

149,353 

4,561 
34.816 
35.771 
51.991 

16.075 

CI 

CI 



31.646 

37,046 

CI 

9.042 
3.348 
10.926 

9.619 

CI 

CI 



199,029 

203.899 

13.501 
29.718 
74,775 
65.011 

11.451 
5,976 



58.084 

3.355 
7.501 
19.023 
26.103 



CI 
CI 



161,401 

161.401 

CI 

9.009 
34.139 
83.072 

16.204 
17,54 
CI 



251,782 

251,782 

CI 

11.195 
61.916 
139.917 



116,233 

116,233 

CI 

13,726 
25,022 
50,250 

18.951 

CI 

CI 



37,850 

37.850 

CI 
CI 

3.608 
14,878 

11.419 

CI 

CI 



235,152 

1,791 
21,931 
71.767 
108.620 



76,925 

76.925 



5.471 
17,964 
47,016 



CI 
CI 



Numtter of 
retuma 



Total Income tai 

Amount 



11,014 

11,010 

CI 
2,1 

3,913 
3,671 



17,626 

17,626 



2.932 

7.295 
6.776 



9,377 

9.377 

CI 

2.746 
2.771 
2.452 

404 
CI 
CI 



20,511 

20.511 

I'l 

S.972 
7,678 
5112 

340 



5.930 

5.920 



136 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

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



sue or sd|uit«<) groM Income 



Adjusted groea Income {or deficit) 



8uslne«« 
recetpt* 



Net Income 
tiees deflctt) 



OlMr 
Income 
or loei 



Taiable 
Income 



Total IrKome tai 



Wholesale and Retail Trade— Continued 



Retell trade: General mercturnjlae itorea: Other 
general mercherrdlte atorea 



Retuma wttti and arlttioul adiuated groaa Income, total . 

Returns with adjusted gross income, total 

St under S5.000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Retail trade; Food atorea: Total 

Retuma wtlti and without adjuated groaa Income, total , 

Returns with adjusted gross income, total 

SI under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under 550,000 

$50,000 under 5100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Retail trade. Food atorea: Grocery atorea 

Returns with and without adjuated groaa Income, total . 

Returns with adjusted gross income, total 

$1 under S5,000 
$5,000 under $10,000 
510.000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under 51,000,000 
$1,000,000 or more 

Returns with no 3d|usted gross income 

Retail trade: Food atorea: Meat and tiah 
martieta. Including freezer provlatonera 

Retuma with and without adjuated groaa Income, total . 

Retums with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Retums with no adjusted gross income 

Retail trade; Food atorea: Fruit atorea and 
vegetable martreta 

Retuma with and without adjuated groaa Income, total . 

Retums wim adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under Sl.000,000 
$1,000,000 or more 

Retums with no adjusted gioss income 

Retail trade; Food stores Candy, nut. and 
confectionery stores 

Retums with and without adjuated groaa Income, total 

Returns wilh adiusted qioss income total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 



Footnote e* end ot table 



ajtn 

22.656 

7.355 
6.29S 



175,343 

166.336 

47.810 
M,2e3 
46,633 
24.757 



33.654 
30.645 



1,954 
259 



10.496 

3.106 
1,334 
4,401 
1,403 

226 



2.027 
2,475 
(•) 

(■) 
(■) 



•,771 

6,ISS 

2,364 
CI 
2,170 



22,663 

7,355 
6,299 
5,961 
2,873 

307 
64 



I7>,1K 

169,150 

48,419 
44.312 
47.878 
25,382 

2,709 
443 



118,996 

34,547 
33,683 
31,614 
16,643 



10,529 

3,128 
1.334 
4,401 
1,403 

241 



8,457 

3,397 
2,027 
2,475 

n 

(•) 
CI 



6,771 

6,156 

2,364 

CI 

2.170 



1.806.956 

329.312 
401.011 
428.715 
496.543 

105.675 
36.706 



21.632,420 

20,412,339 

2.720.622 
3.472.174 
5.422.575 
6.450.072 



17,774.918 

16.720,772 

2.096.435 
3.053.846 
4.163.511 
5.346.813 

1.642,687 
410,267 



1,34S,6SS 

1,262,946 

165,404 
120.252 
544.801 
273,548 

130,185 
CI 



546,371 

502,666 

124,943 
99.553 
189.922 

CI 

CI 
C) 



77.039 

c: 

79,411 
34.449 



260.648 

19,836 
45.124 
82.899 
60.828 



1,941.644 

2.012,165 

123.002 
327.633 
650.056 
691.289 

157,684 
55.126 
7,375 



1,333,100 

1.387513 

67.380 
249,52' 
426,302 
455.976 

124,305 
36,654 



141.339 

145,303 

7.982 
10.249 
68.121 
40.661 

14.823 
C) 



71.369 

7.278 
15.075 
32,182 

CI 

CI 
CI 



(2,6(5 

86,935 



CI 
28,648 



in,s4a 

114,732 

9,690 
22.907 
27,147 
41.920 

8,045 
4,011 



1,045,671 

45,879 
165.090 
321,574 
390.454 

98,637 
23.874 



750.064 

31.115 
126.122 
211.963 
277,431 



70,523 

73,669 

5.223 
8,181 
29.350 
19.147 

10.156 
CI 



35.736 

1.102 
13.173 
16,635 
CI 



7,CS0 

13,296 

4,944 
CI 
7,500 



140J0S 

145,916 

10,146 
22,217 
55,752 
38,908 



966.294 

77,123 
162,543 
328,482 
300,835 

59.047 
31.252 



637.449 

56.265 
121.399 
214.339 
176.545 



70J16 

71.434 

2,759 

CI 

38,771 

21,514 



35.653 

6,176 
1,902 

13,547 

CI 

CI 
CI 



56,015 

53,639 



C) 
21,148 



I5<,316 

156,316 

!•! 

16.460 
53,803 
61,604 

13.693 
7.223 



l,212.44< 

1.212,448 



119.796 
380.269 
518511 

131,633 
47,699 



•44,973 

644,973 

6.078 
92,123 
256.213 
347,721 

104,187 
32.930 



•0,370 

90,370 

CI 

3.234 
40.022 
30.684 



12,260 
C) 



37,196 

37,196 

C) 

7,586 
15,716 
CI 

CI 
CI 



37.402 

37,402 

CI 
CI 
CI 



14.592 

C) 

4,611 
5,955 
2.873 

275 



111,266 

111,268 

7,051 
32,095 
45,037 
24,236 

2,462 



78,049 

4,813 
25,255 
29.759 
16.003 

1.953 
259 



7.751 

7.751 

CI 

CI 

4,277 
1,393 

225 



4,751 
4.751 

1.718 
2.475 
CI 



Business Returns/1975 • Sole Proprietorships 



137 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income. Net Income, and Income Tax. by Industry and Size 

of Adjusted Gross Income— Continued 

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



Stz* of Ml|u«t»d proM Incom* 



Numbf o f- 

Rttunu ' ButlrwMM 



BuslnMS 
r*c«lplt 



Adiutlcd grota Incom* (or dtftcll) 

Other 
Income 
or lou 



N«l Income 
(leM tftflctt) 



Taxable 
incomt 



Total IrKome tai 
•'.'" i An«unl 



Wholesale and Retail Trade — Continued 

R«ta« (Tsdr Food ttorm RtUIl txkvflot 

W ltom wWi and wttnout ad|u«t«d gro«* Incom*. total 

RMwns witn adlusted 70S3 income total 

SI untec UOOO 

tS.OOO imMc S10.000 . . 

StO.OOO mMr S20.000 

S20.0IX> unM S50.000 . 



$50,000 undei StOO.OOO . 
S100.000 unw ssoo.oco 

UOO.OOO under St .000.000 
SI.OOO.OOC oc more 



nnans with no adiusted gross OKOme 

fWalt tradr Food itorM; Ottior food alorva 
RMivtta wttn and wttltoul adfustad groaa Incoma. total 
neti«ns with adjusted 70SS mcome, total 



SI under SSOOO 
$5000 under StOOOO 

$10,000 under $20,000 
S20000 under $50,000 

S50.000 inler SIOO.OOO . . . 
SIOO.OOO iMer $500,000 .. 
SSO0.00O under St.000.000 . 

St .000.000 or more 



Retixns Mtrt no adiusted gross incorne 



Retal tradr Automottve deeler* and aervlef 
•tatlona: Total 



Returaa arlth and wttltoul adlustad groea IncoriM, toW 
Retians Mtr> ad|u3led grass mcome. total 



S1 under S5.000 

SS.000 laMer $10,000 
S10.000 mjer S2O.00O 
SX.OK m)er SSO.OOO 



$50,000 inkr StW.OOO ... 
$100,000 ixder $500,000 .. 

$500,000 under $1,000,000 . 
$1,000,000 or inore 



Relims witt> no adiusted gines Incanie . 



Retail tradr Automotive daalera and eervtce 
•tatlone: New and ueed car deeleri 



Returns wWi and wtthoul adjusted groee Income, total 
Retians with adiusted 90SS mcome. total 



SI iMer SS.aOO 
$5,000 inKr StO.OOO . 
$10,000 under $20,000 . 
$20,000 ixder $50,000 



$50,000 under SIOO.OOO 
St 00 000 under S500 000 
$500,000 under SI. 000.000 . 
SI.OOO.OOO or more . 



Returns with no adiusted gross income 

ReM ttidr. Automotive dealers and eenrlce 
Btatlona: Ueed car dealera 

Relunie Min and wlUmul adjusted groee Income, total . 

Reluns with adjusted gross income, total 



SI m)er S5.000 

$5,000 xvler $10,000 .. 
S10.000 under $20,000 . 
$20,000 under S50.000 , 



$50.0CO under SIOO.OOO ... 
SIOO.OOO xider S500.000 .. 
S500.000 xider Si OOO.OOO 

SI.OOO.OOO or more 



Returns with no adiusted gross mconte . 



Retal trvde: Automotive dee l an and eervtce 
stations: Auto and tiome aupply stores 



Retivns wWi and will tout edjueted groee Inoome, loW 

Rettjns with adtusled gross income, total 



SI under $5,000 
S5.000 under $10,000 . . 
StO.OOO under S20.000 . 
$20,000 under SSO.OOO 



$50,000 under SIOO.OOO ... 
SIOO.OOO under $500,000 ., 
S5OO,0OO under SI.OOO.OOO. 

SI.OOO.OOO or more 



Retuns with no adjusted gross irvxme 



Footnote at end of tatile 



14.322 

(•) 

4,237 
4,770 
3,065 

(•) 

n 



10,9*2 

10,640 

2,621 
2,266 
2,' 
2,942 

114 



231,600 

43.376 
61,946 
60,724 
4t,660 



11,131 

10,792 



733 
2,697 



33,419 

6,476 
10,327 
9,159 
S,1W 



14J64 

22,713 

3,201 
3.»9 
10X164 
5,406 

422 
66 

(•) ~ 

1.551 



14.322 

n 

4,237 
4,770 
3,065 

CI 
CI 



io,e 

2,871 
2,266 
2,446 
2,942 

114 



252.9(4 

236,437 

43.550 
63.617 
61.962 
43.067 

3.595 
633 



11,160 

10.811 



733 
2,697 



33,422 

9,476 
10,329 
9,159 
5,100 



3 

3,915 



24,312 

22,757 

3i01 
3,509 
10,064 
5.424 

426 

112 

CI 
1,555 



966,608 

I') 
138.654 
270.418 
474.124 

I'l 
CI 



716,603 

176,963 
52,424 
174,512 
253,092 

CI 
CI 



>7,49>,034 

35.383.636 

3,190.535 
6.471.775 
11.867.576 
11.224.664 

2.025.367 

592.706 

10.328 

443 

2,114,398 



4,104,335 

3,867.266 

121,361 

383,021 

652,915 

1,647.564 

768,413 

265.911 

CI 



2.924.761 

432.576 
677,354 
679.973 
763,005 

132.617 
C) 
159 



2,495,462 

2,337.228 

127.666 
246.806 
770.441 
984.904 

133.987 
73.409 

CI 
156.254 



IS) 



|6| 



193.798 

CI 

30.427 
62.858 
85.712 

CI 
I'l 



152.592 

9.068 
17.196 
34.919 
76323 

6.051 
1*1 



3,204.073 

123 745 

466.1^23 

1.155.926 

1,149298 

214,516 
83.683 
6.172 
4.710 

-141,211 



213,008 

1.952 
20.344 
52.495 
B1.289 

35,727 
19.923 
CI 



389.313 

25.087 
75.313 
126.455 
132.186 

22^71 

CI 

2.670 



371,463 

382.496 

9.240 
28.195 
144.792 
157.065 



C) 

-11.033 



1M,S66 

130.047 

CI 

12.703 
39.345 
63.782 

CI 
CI 



42.859 

-2.548 
3.662 
14.781 
25.072 

636 



1,65SM3 

1,775,250 

65.465 
240.463 
623.940 
706,303 

110,929 

27,407 

886 

-143 

-119,447 



106,392 

1.248 
7.670 
10.566 
51.366 

24,865 
9.946 
1*1 



146.947 

15.456 
25.413 
49.407 
46.052 

10.654 



190,229 

200.688 

5.598 
12.124 
56.875 
102.693 



63.751 

CI 

17.724 
23.513 
21.930 

CI 
CI 



109.733 

11.616 
13.314 
20.038 
51.251 

7415 
C) 



1,407,059 

1.426.623 

56.280 
225.560 
531.986 
442.995 

103.587 
56.276 
5.286 
4.653 

-21.764 



106.616 

704 
12,674 
11,907 
29,901 

10.862 
9.975 



241,612 

240.366 

9.631 
49.900 
79.048 
86.134 

11.417 
CI 
2.716 



181,234 

161.608 

3.642 
16.071 
85.917 
54.392 

15.245 
5.196 



115,566 

115566 

CI 

9,703 
36,355 
61,064 

CI 
CI 



90,435 

90,435 

C) 

6.265 
17460 
55.332 

5.910 
CI 



1,950,254 

1,950.254 

10.545 
169.468 
660.356 
856,603 

175.740 
70.106 
4.926 
2.506 



150,764 

150.764 

CI 

6.995 
31.748 
64.237 

30.271 
16.366 
(•) 



227,027 

227.027 

2.945 
24.358 
76,337 
98.140 

18.508 
CI 
1.689 



346,476 

248.476 

CI 

9.138 
81.658 
119.713 

24.439 
12.064 



10,441 

10.44 

CI 

CI 

4770 

2,975 

1*1 
CI 



7,20s 

7,205 

C) 

C) 

2.172 
2.604 

114 



170,084 

6496 
42.226 

75.915 
41.570 

3.312 

552 

10 

3 

C) 



8.662 

CI 

1.409 
3,726 
2,674 

512 



22,070 

22.070 

CI 

6.256 
8.670 
5.100 



329 



18.044 

C) 

2,332 
9.420 
5.406 

422 



138 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income. Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

(All figures are estimales based on samples— money amounls are in thousands ol dollars] 



Sl2e of Ml|tMt«d groM Income 



Wholesale and Retail Trade— Continued 

Rtull tnd«: Automotive dealer* and aervlce 
■tatlone Gaaotlne aervlce atetlona 



flaluma witn and wltlwut adHjated groaa Income, total 

flelu'ns wiiri adiustea gross incorTie, lota! 

$1 under $5,000 
55,000 under SIO.OOO 
$10,000 under SSOOOO 
$20,000 under $50,000 

$50,000 under 5100.000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns witn no adjusted gross income 

Retail trade: Automotive dealer* and aervlce atatlona: 
Other aircraft, n%ar1ne. and automotive deatera 

Retuma with and without adjuatad groes Income, total 

Relurns with artjusled gross income, lotal — 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under 520.000 
$20,000 under 550.000 

550,000 under 5100,000 
5100 000 under 5500,000 
S500.000 under 51.000.000 
51.000.000 or mere 

Returns with no adiusled gross income 

Retail trade: Apparel and aeceaaory atorea: Total 

Rehjma with and without ad|uat*d groaa Income, total .... 

Returns with adiusled gross income tola) 

$1 under 55,000 
$5,000 under 510.000 
510.000 under 520.000 
520.000 under 550.000 

$50,000 under 5100.000 
$100,000 under $500,000 
$500,000 under $1,000,000 
SI.OOO.OOO or more 

Returns with no adiusted gross income 

Retail trade: Apparel and aeceaaory atorea: 
Men's and boy a clothing and fumtahinga atorea 



Retuma with and without ad)ualed groaa Income, total . 

Returns with adiusled gross income, lotal 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under 550.000 

550.000 under 5100.000 
5100.000 under 5500,000 
5500.000 under 51,000.000 
$1,000,000 or more 

Returns with no ad|usled gross income 

ReUII trade: Apparel and aeceaaory atorea; 
Women'a ready— to— wear atorea 

Retuma with and witttout ad|uated groaa Income, total . 

Returns with adjusted gross income, total 

$1 under 55,000 
55,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns witti no adjusted gross income 

Raull trade: Apparel and aeceaaory atorea: 
Women'a aeceaaory and apeclatty atorea 

Rttuma with and wlltioul adjuatad groaa Income, total 

Relurns with adiusted gross income, total 

$1 under $5,000 
55.000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
5100.000 under 5500.000 
5500,000 under 51.000.000 
51.000.000 Of more 

Returns with no adjusted gross income 
Footnote at end of table 



1S7M9 

150.280 

27.MO 
43.3Se 
51.831 
25,570 

1,455 



17,796 

15.853 

3.180 
2.417 
6.176 
3.322 

634 

122 
(•) 

1.943 

60,4SS 

55.538 

11,313 
11,743 



2.332 

3ir 



5,003 

4.700 

2.306 
2.058 



Adjuated groaa Income (or deficit) 



Total Income tai 



Nat Income 
{leaa deficit) 



14,830 

13,373 

2,479 
2.608 
3.289 
4.054 

829 



4,174 

4.081 

n 
(■) 

2.191 
(•) 

(•) 
(■) 



161,559 

153.588 

27.960 
44.665 
52.717 
26.328 

1.681 



17,1 

15.859 

3.11 
2,417 
6,176 
3.326 

636 
122 

CI 

1.947 

61.(06 

56,775 

11.572 
11.777 
18.220 
12.374 

2,495 

CI 
5.031 



5,265 

4.962 

2.306 
2.276 



14,840 

13.383 

2.479 
2.608 
3.269 
4.054 



4,174 

4,061 

(•) 
CI 
2,191 

n 

CI 

CI 



26,130.456 j 

24.936.539 

2.339.791 
4.908.922 
9.248.875 
7.395.993 

842.081 
196.947 

1.930 
1.193.919 



1,430,536 

1,317,822 



255,670 
315,374 
413,418 



148,269 
15.342 
CI 



3,870,729 

3.609,065 

225,225 

356,454 

905.056 

1.544,416 



C) 
261.644 

637,066 

621.975 

161,151 
367,131 



74.455 
C) 



1,200,899 

1.110.226 

77,262 
77,185 
272,255 
496.058 

158,745 
28,701 



65.S5< 

60.646 

CI 
C) 

20.537 
C) 



I,a99,753 

1,970,843 

78.828 
327.503 
743.061 
697.851 

89,422 
30,141 

4.037 

-71.090 

255,641 

275.751 

8.864 
17.980 
91.286 
97.731 

40.262 
16,072 
C> 



871,857 

927,068 

31.697 
86,440 
248.934 
358.859 

146,143 
49,065 

C) 
-55.23 



112.325 

116,434 

25.122 

64,952 

19,916 
CI 



246.420 

263,762 

7.274 
17.499 
45.882 
126.296 



55.929 

59759 

C) 
C) 

31.769 
C) 

CI 
C) 



Other 
Income 



Taxable 
Income 



1,207,891 

1.256.376 

43.616 
193,767 
466.396 
476.686 

45.861 

7.821 

31 

-48,487 



45,617 

62.645 

—453 
1,469 
16,674 
29,284 

15,985 

-211 
C) 



366,657 

395.897 

2,278 
26,151 
87,644 
192,209 



C) 
-29.240 



66,793 

70.115 



12.129 
C) 



101.722 

112,471 

-5.729 
3.321 
22.996 
65.665 

21.304 



2.601 

CI 
CI 

1.103 
C) 

C) 
CI 



691,962 

714.465 

35.212 
133.736 
254.665 
220.965 

43.561 
22.320 

4.006 
-22.603 



210,024 

212.906 

9.317 
16.491 
74.612 
66.447 

24,277 
18.283 
CI 



505.200 

531,191 

29,419 
60,289 
161.290 
166.650 

78.570 
33.022 

CI 
-25.991 



43,532 

46.319 

14.142 

21.077 

7.787 
CI 



143,698 

151.291 

13.003 
14.178 
22.884 



29.176 
11.639 



56,073 

57.156 

C) 
C) 

30.666 
CI 



1,162.0(2 

1.162.862 

6.799 
122.554 
421.126 
512.463 

72,939 
25.031 



179,357 

179,357 

C) 

6.990 
49.729 
74.907 



Number of 
retuma 



31.194 
14.532 

n 



612,385 

612.385 

2.915 
34.229 
143.616 
264.061 



(4.7(0 

84.790 

13,704 

49.133 

16.895 
C) 



1(6.761 

166.761 

(■) 

6.538 
28.856 
94.812 

42.304 
14.018 



33.5(9 

33,589 



17.227 
C) 



C) 
CI 



110.103 

110.103 

4.162 
30.061 
46.721 
25.491 

1.454 



12.316 

12,301 

CI 

2,229 
5,730 
3.321 



624 



42,2(6 

42.286 

C) 
8,1 

17.252 
11.830 

2.332 
316 



1.675 
2.056 



10.456 

10.456 

C) 

1.944 
3.289 
1.053 

829 



2.704 

2,704 



Business Returns/1975 • Sole Proprietorships 



139 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax. by Industry and Size 

of Adjusted Gross Income— Continued 

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



Six* of adjutltd groM inconM 



Wholesale and Retail Trade— Continued 



Retail tr*<M: Apptrd arxl •ccaMory ■torn: 
Family clotMng itoret 



Ratums with and urtthout adjuttad groaa incoma. total . 

Returns nwth adiusted gross locome lolai 

$1 under SS.OOO 
SS.OOO under S10.000 

Si 0.000 under S20.000 
S2C.000 under S50.000 

SSO.OOO under Si 00,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
SVOOO.OOO or more 

Returns witfi no adiusteO gross income . , . 

Retail trade: Apparal and accaaaory atoraa: 
Shoe atoraa 

flatuma wtth and witttoul adjualad groaa Income, total . 

Returns witrt adjusled gross income. lola' 

$1 under $5,000 
SS.OOO under SI 0.000 
$10,000 under $20,000 
S20.000 under $50,000 

$50,000 urKJer $100,000 
SI 00.000 under $500,000 
S500.000 under Sl.000.000 
Si. 000.000 or more 

Returns orth no ad|usied gross income 

Retail trade: Apparel and acceaaory atorea: 
Otttar apparal artd acceaaory atoraa 

Ratuma with ar>d wIttKHd adjualad groaa Income, total . 

Returns wrm adfusled gross income, lolal 

St under $5,000 
$5,000 under $10,000 
SI 0.000 under $20,000 
S20.000 under $50,000 



Number of— 



n 



AdIuBttd QroM Incom* (or d«ftclr) 



Bualn«M 
r«c«lplt 



Totil 



SSO.OOO UIXMI StOO.OOO 
SIOO.OOO unW SSOO.OOO 
S500.000 unOw SI .000.000 
SI .000.000 <x inofe 

fletums witri no adiusied gross income 

Rstill trsd*: Fumtturc and hoin« tumWilngs 
•tOf««; TotaJ 

Returns wrtTi and without adjusted gross Income, total . 

Rettfns witn adiusted gross income, total 

St und» SS.OOO 
SS.OOO unda StO.OOO 
StO.OOO undei S20.000 
S20.000 undet SSO.OOO 

SSO.OOO under StOO.OOO 

SIOO.OOO under SSOO.OOO 
SSOO.OOO under St .000.000 
St.OOO.OOO or more 

Returns iwitti no adjusted gross income 

Retail trade: Furrttture and ttome tumltnings 
stores; Furniture stores 



I irlth and wttttout adjualed gross Income, total 

Returr^ wittt adjusted ^oss income, total 

St under SS.OOO 
SS.OOO Older StO.OOO 
StO.OOO under S20.000 
S20.000 under SSO.OOO 

SSO.OOO under $100,000 
StOO.OOO under SSOO.OOO 
SSOO.OOO under SI. 000.000 
St.OOO.OOO or .more 

Relttfns wittt no ai^ted gross income 

Retail trade: Furniture and hortte fumlsnings 
stores: Home tumlsnings. eicepi appliances 

Returns wtth and wltriout adjusted gross Income, total 

Returns with adjusted gross income, total 

St under SS.OOO 
SS.OOO under StO.OOO 
StO.OOO under S20.000 
S20000 under SSO.OOO 

SSO.OOO under SIOO.OOO 
StOO.OOO under SSOO.OOO 

SSOO.OOO under St.OOO.OOO 

St.OOO.OOO or more 



Returrts with no adiusled gross ncome 



Footnote at end ol table 



11,199 

10.677 

2,9» 
(•) 

2,941 
2.129 

529 
!•) 

CI 

CI 

9.363 

9,404 

CI 

2.602 
2,86t 
1,285 



15.136 

13,433 

2,993 
3.237 
4.946 



100.175 

94.393 

18.784 
22.867 
31.529 
18.954 

1.940 
309 



25.095 

5.889 
3.768 
8.631 
5.768 

884 



30,623 

29.256 

5.462 
6.592 

10,744 
S.660 



Net Income 
(leas deljcltl 



i 



10.6 

2.924 
CI 

2.941 
2.335 

529 
55 

CI 

CI 



CI 

2.636 
2.991 
1.395 



2,983 
3.237 
4.946 



100.699 

94.671 

18.818 
22.980 
31.539 
19.063 

1.941 
317 



29,030 

25.222 

5.889 
3.768 
8.641 
5.877 



30.623 

29.256 

5.462 
6.592 
10.744 
5J60 



624,119 

597.452 

56.662 
CI 

60,751 
249,721 

117.036 
CI 

CI 

CI 



736J67 

682.602 

CI 

58.838 
261.455 
244.217 



514.748 

44,671 
60.358 
156.084 
158.801 

80.756 
15.078 



6.596,420 

6173.563 

685.287 
1.042.768 
1.611.365 
2.168.631 

525,159 
121,542 



162.068 
245,813 
478,310 
839,902 

248,628 

52,748 

362 



1,460,911 

1,395,600 

206.324 
232,341 
383.073 
396.839 

166,700 
10.280 



166,393 

170,769 

8.1 

CI 

36.367 

61.117 

36.013 
CI 

!•! 

CI 



106.460 

114.007 

CI 

20.141 
39.962 
37.621 



Other 
Income 
or josa 



195,132 

8.035 
25.150 
66.536 
50.254 

33.259 
9.898 



1,335,710 

1.385.854 

49.144 
171.101 
444.535 
537.107 



427.887 

17.012 
26.594 
125.305 
170.441 

64.106 
21.863 
2.566 



420,441 

438.221 

15.122 
52.435 
147.669 
160.571 

43.581 
16.147 



55,469 

57.474 

4.195 
I'l 
-3.683 
30.174 

17.6 
3.045 

CI 

CI 



72,918 

79.482 

I'l 

7.008 
32.800 
27,933 

9,567 



68.178 

4.020 
6.234 
22.457 
21.532 



553.220 

21.468 
67.093 
142.850 
242.223 

62.501 
15.279 



210216 

3.322 

9.291 

49.951 

108.295 

32.251 
7.093 



140.825 

3.672 
22.194 
35,952 
56,697 

20,500 
1,624 



110,925 

113,295 

4,414 

CI 

40,050 

30,943 

19,369 
CI 

CI 

CI 



33JU1 

35,525 

CI 

13,133 
7,162 
9,688 

2,675 



Taiam 

liKome 



126,954 

4.015 
18.916 
46.079 
28.722 

21.164 
8.058 



932.634 

27.656 
104.008 
301.685 
294.884 

66.261 
31.646 



217.671 

13.690 
17.303 
75.354 
62.146 

31.855 
14.770 
2.553 



297.396 

11.450 
30.241 
111.717 
103.674 

23.081 
14,523 



1I3.0W 

113,060 

CI 
CI 

19,938 
44,592 

29,899 
CI 



66,907 

66.907 

CI 

6,883 
20,905 
27.939 

10.696 



124,343 

124.342 

I'l 

10.308 
40.779 
36195 

27.857 
8,852 



845.937 

4.673 
6S.469 
242.943 
384,592 

102.136 
39.294 



271,007 

271.007 

2.194 

9.226 

70.401 

118.434 

50.148 
18.350 
2.254 



257,449 

257.449 

1.646 
18.547 
76.005 
112.167 

34,060 
12,815 



Numlter ol 
rettima 



Total Income tai 

Amount 



9,591 
8,581 

I'l 

I'l 

2.893 

2,128 

529 
CI 

CI 



(,091 

6,081 

I'l 

I'l 

2,393 
1,285 



9,494 

9.494 



73,4(0 
73,470 



3.' 
17.985 



19.290 

19.290 

CI 

2.336 
8.602 
5,768 

884 



23.366 

CI 

4.925 
10.699 

5.653 



140 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[All Inures are estmales based on samples— money amounts are in thousands q( dollars] 



SUt of •diutlwl srOM InconM 



Wholesale and Retail Trade— Continued 

RtlBll trad*: Fufntlure and home rumlshtngt 
ttor*K HouMttold afvtianet tlorvs 



Retuma with am] without adjuated 9rosa Income, total 

Helums with actjusled gross income, lota! 

SI undef $5,000 
S5,000 undef $10,000 
510,000 under $20,000 
$20,000 under $50,000 

$50,000 under $t00.000 
5100,000 under $500,000 

S500.000 undef Sl.OOO.OOO 

$1,000,000 w more 



Returns witri no adjusted gross income 

Retail trade: FumKu/e and home lumlalilnga 
aloraa: Radio, television, and muaJc alorea 

Retuma witli and without adjuated sroas Income, total . 

Returns witn adiusted gross income, total 

$1 under $5,000 
S5.000 under SIO.OOO 
510.000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
Sl.OOO.OOO or more 

Returns with no adjusted gross income 

Retail trade: Eating end dnnklng places: Total 

Returns with and without adjuated gross Income, totsi . 

Returns wim adjusted gross income, lolal 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 . 
$1,000,000 or more 



flelums wm no adjusted gross income 

Retell trade: Eating and drtnhlng places: Eating places 

Returns wKh anil without adjusted groas Income, total 

Returris with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
S500.000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Retail trade: Eating and drinking places: 
Ortnking ptacea 

Returns with and without adjusted gross Income, total 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50 000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 



Helurns with no adjusted gross income 

Retail trade: Ulscellaneoua retail stores: Total 
Raluma with and without adjusted gross Income, total . 
Returns with adiusted gross income, total 



$1 under $5,000 
$5,000 under $10000 
$10,000 under $20,000 
$20,000 under $50000 

$50,000 under $100,000 
$100000 under $500,000 
$500,000 under $1.000000 
$1,000,000 or more 

Returns with no adjusted gross income 



•,64S 

9,553 

CI 

3,298 
2,914 
1.8?9 

CI 
C> 
CI 



32.240 

30.490 

6.005 
9.209 
9.240 
5.647 

333 
54 

CI 
CI 



25S.6W 

230.511 

57.432 
64.046 
75.380 
30.075 

3.004 

564 

7 

3 

25.155 



170.495 

161.716 

37.970 
47.395 
51.581 
21.776 

2,447 

538 

6 

3 

17.779 



77,715 

70.001 

19.812 
16.910 
24.305 
8.329 



7K.2«1 

761.196 

126,690 
169,931 
313,026 
141,024 

9,036 

l,46t 

23 

3 

25,005 



t,<7« 

9,587 

CI 

3,298 
2,914 
1,679 

(•) 
CI 
CI 



32,3S6 

30,606 

6,005 
9,322 
9,240 
5,647 

333 
54 
C) 
CI 



265.979 

237,387 

58,876 
65,392 
77,226 
31.83 

3,353 

898 

7 



»5,r 

165,152 

38,449 
48,195 
52,172 
22,940 

2,745 

641 

6 



U,51t 

72,236 

20,427 
17,197 
25,054 
8,891 

608 
57 
CI 

8,284 

S0U12 

775,049 

129,080 
171,954 
319,738 
143,469 

B,26S 

1.508 

27 



Adjusted gross Incoms (Of dellcit) 



nMS2 

920,792 

CI 
149,264 
312,261 
369,092 

CI 
CI 
CI 



1.>5a,33l 

1,629,340 



415,350 
437,721 
562,796 

86,036 
43,968 
CI 

n 

129,998 



15,462.698 

13,964,414 

1.783.531 
3,163,183 
4,349,522 
3,636,901 

714,497 

309,832 

5,198 

1,750 

1,518,284 



11.513,706 

10.337,21 1 

1,216,274 
2,296,650 
3,129,154 
2,760,811 

632,716 

292,704 

5,150 

1,750 

1,176,495 



3,B6<,M2 

3,627,203 

567,257 

864,533 

1,220,368 

976,090 

81,779 
17,126 
C) 



lt.47a,981 

18,520,929 

1,923,776 
2,884,216 
5.235,474 
6,440,752 

1,608,576 
398,745 
11,289 
18,099 

959,052 



124,625 

127,896 

CI 

22,655 
43,810 
55,059 

C) 
C) 
CI 



381.927 

391,909 

13,791 
69,417 
127,751 
151,036 

19,010 
8,393 
CI 
CI 



Other 
InconM 
or loss 



-9,982 



2.674.374 

2.830,471 

146,405 

469,754 

1,072,372 

859,695 

192,285 
80,854 
5,077 
3,829 

-156,097 



I.I33.28S 

2.040,663 

99,385 
349,214 
734,762 
614,681 

158,873 
75,456 
4,463 
3,829 

-107,375 



752.456 

804,087 

48,135 
122,204 
343,978 
246,243 

36,346 
6,567 
CI 



10.613,036 

10,775,914 

336,066 
1,292,824 
4,538.926 
3.791.875 

574.867 

222.54 

14,896 

4,097 

-182,878 



68,756 

69,756 

CI 

13,528 
22,320 
30,673 

CI 
CI 
CI 



130J1S 

132,421 

12.124 
22.080 
34.627 
46.358 

9.329 
6.117 

C> 

CI 

-2,106 



1,052.745 

1,171,484 

52,461 
197.495 
383.457 
415.373 

81.740 
40.863 



760,156 

842,202 



145,643 
254,926 
303,496 

69,671 

36.291 

247 



2«2.58« 

329.282 

20,593 
51,652 
128,529 



12,069 
4,572 
CI 



1,588,512 

1,664,705 

82,545 
194.592 
390.791 
761.194 

168.948 

43.181 

2.592 

862 

-96.193 



55,869 

58,138 

CI 

9,127 
21,490 
24,386 

CI 
CI 
C) 



251,612 

259,488 

1,667 
47,337 
93,124 
104,678 

9,681 
2,276 

CI 

CI 



-7,676 



1,621,629 

1,656,987 

93,944 
272,259 
668,915 
444,522 

110,545 
39,991 
4,840 
3,971 

-37,358 



1,173,132 

1.198.461 

67.517 
203.371 
479.834 
311.185 

89.202 
39.165 



3.971 
-25.329 



459.867 

474.805 

27.542 
70.552 
215.449 
134.366 

24.277 
1.995 
CI 



9.044,524 

9.111.209 

253.543 
1.096.232 
4.148.135 
3.030.481 

385.919 

179,360 

12,304 

3,235 



>6,685 



Total Income taa 



79,466 

79,466 



9,387 
22,581 
45,166 

CI 
CI 



2H/I67 

236,067 

CI 

28,309 
73,956 
106,625 

16.105 
7,662 
CI 

n 



l.6a<.421 

1.688,421 

12,624 
169,336 
633,567 
637,871 

160,752 
68,817 
2,674 
2,780 



1.206.475 

1,206,475 

7,382 
124,133 
422.781 
451.405 

131.953 
63.952 
2.089 
2,780 



4«t,301 

489,301 

5,282 
45,209 
214,040 
187,164 

31,059 
5,942 
CI 



6,552,181 

6,552,181 

36,392 

513.582 

2.646.563 

2.700.612 

462,050 

177,595 

11,505 

3,682 



7.931 

7,331 



23.4(4 

23,484 

CI 

6,166 
8,934 
5,647 



155,529 

155,473 

8,533 
42,306 
71,592 
29,479 

2,994 
560 



110J29 

110,177 

5,687 
31,356 
46,904 
21,251 

2,437 
534 



45,873 

2,846 
10,950 
23,194 

8,238 



616,136 

24,063 
134,280 
306,939 
140,362 

9,023 



Footnote at end ol tat>le 



Business Returns/1975 • Sole Proprietorships 



141 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income — Continued 

[All ligufes are estimates based on samples— money amounis are in thousands o\ dollars) 





Number of- 


■ 

Buaineaa 
recatpla 


Adtualed Qfoaa Income (or deficit) 


Taaibte 
Income 


Total In 

Numbei of 
relurna 


ome Ian 




Reluma 


Buatneaaaa 


Tout 


Net Income 
(Ima daflctll 


Other 
Income 
or loaa 


Amount 




(1) 


(2) 


(31 


(4| 


IS) 


(6) 


m 


18) 


.- "1 


Wholesale and Retail Trade— Continued 




















RIM trade: UlMCttaneous retail ttorea; 
Dnjg tloTM and proprlatarY ilorea 






















1(,705 


19,048 


i,>07,762 

2,803.734 


403,775 

405,905 


298,123 

300,878 


105,652 

105.027 


280,663 

280.662 


15,029 

15.029 


•7,783 

67.783 


Returns «win adiusted gioss income, total 


18.260 


18,473 


$1 uixjer t5(K» 


1") 

2.S63 
5,479 
7,1B0 


C) 

2.973 
5479 
7,235 


CI 

171,744 

541,725 

1,436,442 


CI 

21,863 
82,857 
217,045 


CI 

6,804 
60,486 
171,566 


CI 

15.059 
22.371 
45.479 


C) 

4.065 
47.227 
162.760 


CI 

CI 

5141 
7,180 


CI 
CI 

7.461 
37.028 


$5,000 under $10,000 


$tO.OOO under $20,000 

$20,000 under $50,000 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 


1.200 
CI 

(■) 


1,246 
575 


435,234 
CI 

104,026 


71.167 
CI 

CI 


54,991 
CI 

—2,755 


16196 

CI 

CI 


59.646 
CI 


1,200 
CI 


19.600 
CI 


$1,0<JO,000 or more 


~ 


Returns with no adtusled gross income 




Uquor Btorea 


















24,328 


24,630 


3,364,718 


355,536 


182,478 

189,660 


173,056 

177.763 


240,693 

240.693 


18,240 

18.240 

CI 

2,402 
7,132 
5.990 


52,308 

52.308 

CI 

1,244 
8,661 

25.303 


Returr^s witn adjusted gross income, total 


22.927 


23.222 


3,197.031 


357.423 


$1 under $5,000 


6.006 
2.943 
7.136 
5.998 


6,076 
2,964 
7,335 
6,024 


297.203 

298,919 

859,625 

1.365,679 


16,775 
24.404 
101.739 
168.151 


7,781 
14,693 
44,633 
96.111 


8,994 
9,711 
57,106 
72,040 


3,141 

9.389 

58,966 

121.955 


$5,000 under $10,000 


$10000 under S2O000 


$20,000 under 550,000 


$50,000 under $100,000 
$100,000 under $500,000 
$500 000 under $1 OOO 000 


665 

118 

CI 

1,401 


667 
135 
CI 

1.408 


274.767 
100.206 

CI 

167.687 


39.535 
16.091 
CI 

-11.887 


21,473 
4,677 
CI 

-7,182 


18,062 

11,214 
CI 

-4,705 


33,01 1 
13.567 

C) 


665 

118 
CI 


10.399 
6.038 

C) 


$1,000,000 or more 


fleti#ns triin no adjusted gross income 


_ 


Uaed merchandlae alorea 






















66,902 


67,481 


1,183,240 


872,636 


65,253 


807,383 


560,614 


48,406 


122,596 


Returns witn adtusled gross income, total 


62.740 


63.091 


1.087.610 


893.862 


83,162 


810,700 


560.614 


46,406 


122.596 


51 under $5,000 

$5,000 under $10,000 

$10,000 under 520,000 


13.965 
15.147 
18.993 
13.374 


13.965 
15.374 
16.993 
13,494 


153.973 
250.341 
319.321 
297,051 


31.762 
110.411 
272,460 
375.53C 


4.268 
15.767 
21.506 
34.965 


27,494 
94,644 
250,954 
340,571 

66,127 
29,161 
1,749 


1.978 
40.940 
163.498 
272,230 


1,510 
11,969 
18,522 
13.145 

1,079 

178 

3 


225 
5.031 
26265 
59,526 

18,627 
11,765 
1.135 


$20,000 under $50,000 


$50000 under $100 000 


1.079 

179 

3 


1,079 
179 

7 


52.753 
12.271 
1.900 


70.370 
31.225 
2.098 


4.243 

2.064 

349 


55219 
24.947 
1,802 


$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


Returns with no adiusted gross income 


4.162 


4.390 


95.630 


-21.226 


-17.909 


-3,317 


- 


~ 


- 


Reult trade: Mtacettaneoua retail alorea: 
Sporting eooda and bICYCte ahopa 






















31J0S 


31,305 


1,290,386 


421,044 


68,133 


332,911 


270,522 


22,9« 


58,206 


Returns wrth adjusted gross income, total 


29,470 


29.470 


1.206,564 


430.568 


96,905 


333.663 


270.522 


22.966 


58,296 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


4,457 
8,559 
10.603 
5,266 


4.457 
9.559 
10.603 
5.268 


133,461 
324,667 
349.476 
274,232 


12.116 
64,106 
157.181 
151.667 


7,115 
10,084 
24.966 
34.736 


5.001 
54.022 
132,215 
116.931 


C) 

23.021 
93.738 
113,523 


C) 

6.051 
10.253 

5.268 


CI 

2,865 
15.429 
25.159 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


497 
66 


497 
86 


60,623 
44,105 


32.302 
13.196 


14,520 
5,484 


17.782 
7,712 


27.582 
11.549 


497 
86 


9.409 
5,326 


Returns with no adiusted gross income 


1,835 


1,835 


83,802 


-9.524 


-6.772 


-752 


- 


- 


- 






















Retuma with and wtthodt ad|u*ted 0roa« tneome, total 


7,560 


7,5«0 


220,339 


123,791 


14,966 


108,825 


82,289 


5,779 


19,244 


Returns with adiusted gross income, total 


7.556 


7,556 


220.218 


125.014 


14.696 


110.116 


82.289 


5.779 


19.244 


J1 under $5,000 

$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


CI 

2.008 
1.571 
2,209 


CI 

2.0O8 
1.571 
2.2^9 


C) 

36.324 
71.696 
71.722 


CI 

14,717 
22,851 
66,404 


C) 

111 
4,728 
7.863 


18,123 
58.541 


C) 

4,100 
14.544 
51,946 


C) 

C) 

1.564 
2.209 


CI 
CI 

2,346 
11,721 


$50,000 under $100,000 

$100 OOO under $500 000 


CI 
61 
3 

CI 


CI 
61 

3 

{•) 


C) 

2.376 
350 

C) 


CI 

8,282 

1,607 

CI 


CI 
81 
23 

C) 


CI 

8,201 
1.584 

C) 


C) 

n 

742 


CI 
CI 
2 


l-l 
CI 
426 


$500!000 under $1,0(30.000 


$1,000,000 or more 


Returns with no adiusted grdss income 


- 


Retail trade: Mtacettaneoua reult alorea: 
Jewelry alorea 






















16.419 


20J44 

18.425 


920,190 

857.655 


319,646 
328,929 


127,569 
136.204 


192,077 
192,725 


220,460 

220.460 


16,634 
16,634 


51,316 
51JI6 


Returns with adjusted gross income, total 


SI under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 


2.170 
2.480 
8315 
4,762 


2.170 
2.480 
8,515 
4,766 


36.745 
71,785 
264,096 
355,084 


5.352 
18.932 
121,343 
136.516 


-3.393 
9.682 
40.267 
65.561 


8.745 
9,250 
81,076 
70.955 


CI 

9.134 
73.652 
97,699 


CI 

2,381 
8,252 
4.761 


';!345 

12.306 
21.546 

7.290 
7.945 
CI 


$20,000 under $50,000 


S50000 under $100 000 


370 

120 

CI 


370 
120 
C) 


99,639 
30,046 
CI 


25281 
20.130 
CI 


16.997 
7.127 
CI 


8,284 
13,003 
CI 


21,233 
16,351 
CI 


370 
120 
CI 


$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


Returns wrth no adjusted gross income 


1,819 


1.819 


62.535 


-9.283 


-8.635 


CI 


- 


- 


- 



Footnote at end of table 



142 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[All figures are eslimales based on samples— money amounts are m ihoosands of dollars) 



Adjusted grou Income (or deficit) 



Size of adjueled grott Income 



Butlneis 
receipt! 



Net Income 
(leie deficit) 



Ott»er 
Income 
or loes 



Wholesale and Retail Trade— Conlinued 

Retell trade: Miscellaneous retell stores; 
ttobby, toy, and game snops 



Returns witti snd without sdjuated gross Income, total .. 

Returns »M|^ adjusted gross income lotat 

SI under SS.OOO 
S5.000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross rncome 

Retail trade: Mlscelleneous retail stores: 
Gift, novelty, and aouvenir ahops 

Retuma witti and witnout adjuated groaa income, tout 

Fteiurns will adjusted gross income, tolal 

$1 under $5,000 
$5,000 under 310,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under 51,000,000 
51,000,000 or more 

Returns with no adjusled gioss income 

Retail trade: Mlacellaneous retail stores: 
Sewing, needjeworti, and piece goods atorea 

Returns with and wlltiout adjuated gross Income, total .. 

Returns with adjuslen gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
itOOO.OtXI or more 

Returns with no adjusted gross income 

Retail trade: Mlacellanecua retaJJ storea: 
Msll order houses 

Retuma with and wlltiout sdluated gross Income, tout , 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
S100.000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Retail trade: Miscellaneous retail stores: 
Merchandlaing machine operators 

Returns with and without adjusted gross Income, total , 

Returns with adjusted gross income, totaJ 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,0(10,000 or more 

Returns with no adiusled gross income 

Retail trade: Miscellaneous retail atorea: 
Direct selling organlzatlona 

Returns with snd without adjusted gross Income, tout 

Returns with adjusted gross income lolaJ 

St under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns witti no adjusted gross income 



footnote at end ot table. 



IM37 

14.556 

CI 

2,477 
7,152 
2,9Se 



36.397 

34,743 

e,303 
7,008 
12.521 
6.094 

639 



13.325 
12,329 



3,856 



2.373 
(•) 



13,M2 

13.537 

{•) 

2.7S6 
6.352 
2.847 



1l,10t 
18.094 



4.061 
6.786 
4.976 



CI 
C) 



399.794 

395.612 

59.604 
91,934 
184,216 
58.435 



I.39S 
125 



15,105 

14,624 

1.856 
2,477 
7,192 
2,986 



36,739 

35,085 

6.308 
7.006 
12.521 
6.326 

732 



13.572 

12.536 



2.361 
(•) 



14.412 

13.967 

(•) 

2.756 
6.662 
2.957 



18,364 

16.357 

2,258 
4,061 
6,786 
4,976 

233 

c: 

CI 



406.469 

402,277 

60.596 
93.271 
187,343 
59,544 



1.396 
125 



127,272 

125.600 

8,759 
9,012 
42,800 
41,692 



937,357 

884,834 

176.122 
155.326 
225.717 
216.373 

81,535 

27.748 

13 

52.523 



406.195 
374.038 

n 

53.862 
187,772 
96.569 



162,812 

148.691 

CI 

12.314 
39,724 
62,558 



401,609 

401.606 

48.369 
118,344 
103,221 

96,873 

22.952 

C) 

C) 



2.255,965 

2,205,960 

386.314 
498.425 
911.026 
378,207 



226.209 

227.068 

CI 

16.971 
106.512 
74,014 



490.877 

506.290 

20,637 
54,127 
188,436 
168.924 



3,502 
-15,413 



177.082 

183,530 

CI 

30.261 
61.232 
59,149 

C) 
12.845 



209.937 

217,530 

CI 

20,951 
93.634 
84.147 



297.223 

297.344 

6,018 
28.460 
103,474 
138.624 

14,423 

CI 

C) 



5.069.622 

5,107,473 

163,007 

704,134 

2.664.803 

1,471.740 

85.362 
18.427 



5j07 

6.113 



-1,064 

-2,771 

6,227 



37.471 

50,790 

649 
12,879 
2.297 
26.453 

5.102 

3.215 

-5 

-13.319 



15,572 

22.273 

C) 

5.059 
12.092 

2,630 



17.118 

22,163 

CI 
-1.296 
3.310 
17.905 



13.617 

13.624 

-4,447 
10,070 
-250 
5.079 



223,976 

226.781 

45.073 
47,097 
65,952 
63.643 

2.319 
2,697 



221M2 

220.955 

C) 

20,035 
109,283 
67,787 



453,406 

455.500 

19,788 
41.248 
186.139 
142.471 



3.507 
-2.094 



161.SI0 

161.257 

C) 

25.222 
49,140 
56,519 



192.619 

195.367 

C) 

22.249 
90.324 
66.242 



283,606 

263.720 

10.465 
18,390 
103,724 
133,545 

12.609 

CI 

C) 



4.885,848 

4.880.692 

117,934 

657,037 

2,598.851 

1.408.097 



83.043 
15.730 



151,127 

151,127 

CI 

10,095 
67,747 
53,730 



309,242 

309.242 



2,735 
20,467 



33.302 
20.107 

2,993 



106.967 

106.967 

CI 

13.032 
34.030 
37,454 

CI 



134,581 

134.581 



8,739 
51,915 
60.575 



186.806 

166.808 

C) 

10,020 
60,689 
98,512 

11.791 

C) 

CI 



2.951.065 

2.951,065 

19,756 

289.305 

1.551.789 

1.006.486 

89.028 
14,701 



13.155 

13,155 

C) 

2.477 
7.152 
2.966 

313 



26,783 

26,783 

CI 

6,021 
11,991 
6.066 

639 



10,878 

10,878 



3.599 
4,575 
2,373 



11,375 

11.375 



CI 

6,352 

2,847 



14.622 

14,622 

C) 

2.510 
6.637 
4.976 

229 

CI 

C) 



327.963 

12.418 
73.605 
181,933 
58,284 

1,396 
125 



Business Returns/1975 • Sole Proprietorships 



143 



Table 1.6— Individuals Witti Sole Proprietorship Businesses; Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

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





NumDer ol- 


ButlMW 


Adiuattd 0ro»a Income (or 


deflcltl 


Taiable 
Income 


Total Income tai 


Sin of •dlwltd groM Incomt 


RMum 


BittkWMM 


Total 


HM Income 
(leas dellclll 


Other 
IrKome 
or lou 


NumtMr or 
returna 


Amount 




(1) 


m 


(31 


(41 


(51 


((1 


(7) 


((| 


(91 


Wholesale and Retail Trade— Continued 




















R«WI trad*: UlKVllaoMua r«UII »\om. 
Futt and tc« d«al«r« 




















Bstiima wHti bihI wNtVMrt adluaMd ortMM IncoflM lOUl 


9.407 


10,223 


1.073,4(0 


131,2(4 


67.140 


84,144 


(8,13( 


4.9SS 

4.955 


20,173 
20 173 


nviuiiiB Willi viu wiuRJwi ^wfwtvu |pw« ii»*,*^iTW| \v*^i <•«•■•>*■ 

Returns with adiustsd oross inconie. lOtaJ 


9,411 


1.003,304 


136,103 


67.326 


66,777 


88,136 


$1 under SS 000 . 


2.(24 
1.916 
2.719 
t,5«6 


2.824 

1.916 
2.719 
1.565 


30.524 
200.385 

213.882 
328.424 


7,410 
16,863 
36.010 
45.790 


1.422 
9,606 
14,056 
26,799 


5,968 
7.257 
21.954 
18.991 


fl 

5,463 
22,614 
35,165 


fl 

2129 
1.521 




$5,000 ufxJer $10,000 


f 1 


$10 000 under $20000 


2 651 


$».000 under $50,000 


7.844 


$50,000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 

$1,000,000 or more 


344 
(•) 

J 


344 
38 
5 


148.080 
42.49> 
21.514 


22.217 

fl 

3,241 


11,750 
1.879 
1.814 


10.467 
fl 
1.427 


18,720 
fl 
2.795 


343 
fl 
4 


6,039 
fl 
1,762 


Return wTt^ no ad|usled gross (r>come 


•11 


811 


70.186 


-4.819 


-186 


fl 


- 


- 


- 


Retail tradr Mlacananaou* rauil atoraa: Florlata 






















21,130 


28,170 


1.192,971 


325.7(1 


86,321 


237,460 


203.475 


18.058 


43,308 

43,208 


Reiums witri adfusied grass ir>come, loiai 


25,775 


25,915 


1 111,599 


333,294 


98,866 


234,418 


203,475 


18.058 


$1 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 

$20,000 under $50,000 


6,532 
6,258 
8,235 
4.324 


6,532 
6,258 
8,235 
4,364 


178.036 
203,178 
327,164 
351.837 


16,118 
42,831 
119,476 
123.608 


3,267 
8,862 
30188 
47.612 


12.831 
33,969 
89.288 
75.996 


fl 

13.779 
69.746 
93.684 


fl 

4.104 
8.235 
4.125 


fl 

1.567 
11,377 
20.985 


S50 000 urxler SlOOOOO 


365 
60 

(•) 


365 
60 

n 


48.046 
3.335 
fl 


21.473 
8.833 

fl 


8.385 
584 

fl 


13.088 
8.249 
fl 


17.190 
7.262 
fl 


365 
60 

fl 


5,395 


$100 000 yfKter $500000 


3,398 


$500,000 under $1,000,000 
$1,000,000 or more 


fl 


Returns with r>o adiusted gross income 


2,355 


2.3S5 


61.372 


-7.503 


-10.545 


fl 


- 


- 


- 


Retail trwlr MlacaHanaoua retail atorea: 
OttMf mlac*IUf>eoua ratall atorea 






















75,273 


76.086 


2,260,004 


1.038,194 


332,637 


805.557 


675.532 


57.320 


142,458 




71,441 


71.744 


2,132,072 


1,085.073 


242.939 


842,134 


675,532 


57.310 


142,456 


SI unOet S5.000 

J5.000 una« SIO.OOO 

$10,000 OfKXK $20,000 - 
$20,000 unite $50,000 


12.564 
14.385 
26.744 
16.410 


12.598 
14.385 
27,013 
16.410 


179,090 
364,596 
597,832 
770,679 


33,818 
109,911 
360.465 
452,227 


14,682 
38,778 
50.696 
108.205 


19,136 
71,133 
329,769 
344,022 


3,200 
46,142 
208,342 

331,920 


1.932 
11.973 
25.676 
16.406 


356 
5,717 
32,587 
71,970 


$50,000 unM SIOO.OOO 
$100,000 undw $500,000 
$500,000 unte $1,000,000 
$1 000.000 » mote 


1.104 
228 

] 


1.104 

226 

6 


180,437 
34,724 
4.714 


70.500 
34,052 

4,100 


24.234 
5.073 
1.271 


46.266 
28.979 
2.829 


55,546 
27.116 
3.266 


1.090 
227 

6 


18.126 
11,765 

1,935 


flelufrw with no adiusleo gfO&s income 


3.832 


4.342 


127,932 


-46.879 


-10.302 


-36.577 


- 


fl 


fl 


R.tatl tnd«; Rttitl tnd« not allocble 






















1S,20« 


15,206 


344.772 


183.630 


26.566 


167.064 


107,227 


10.172 


23.327 


flelums with adjusted gross income, total 


14.402 


14,402 


329.567 


185.396 


26,669 


1 56.707 


107,227 


10.172 


23,327 


$1 under $5,000 . . 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


3,676 
3,975 
4,664 
1,773 


3,676 
3,975 
4,664 
1,773 


35.140 
78.059 
99.165 
83.076 


12.913 
27,273 
73.252 
46,475 


2.286 
4,075 
8.112 
8,582 


10.527 
23.198 
65.140 
37.893 


fl 

8,208 
44,399 
32,360 


fl 

2737 
4.664 
1,773 


fl 

824 
7,604 
6,579 


$60,000 under $100,000 
SIOO.OOO under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


CI 


fl 
fl 


fl 
fl 


fl 
fl 


fl 
fl 


fl 
fl 


CI 
CI 


CI 
fl 


fl 
fl 


Returns with rw 8d|usted gross income 


fl 


fl 


fl 


fl 


fl 


fl 


- 




- 






















Returns with and wtttiout adlueted gross Income, total 


91,177 


91.636 


2.535.430 


1.231.916 


274J09 


157,609 


774.124 


(6.272 


171,494 


flelums with adiusted gross income. lolal . . 


85,944 


86103 


2,271,241 


1,259,518 


294,416 


965.102 


774,124 


66,263 


171,448 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


19.877 
18.601 
28.075 
17.571 


20101 
18.601 
28,075 
17,790 


239,660 
404.086 
532,761 
748,409 


56,798 
139,451 
417.988 
474,556 


10,555 
39.363 
79.160 
128,277 


48.243 
100.088 
336.628 
346.279 


7,150 
52,350 
248,032 
331,696 


4,379 
15.030 
27.640 
17.402 


635 
7,066 
41,989 
68,732 


$50,000 under $100,000 
SIOO.OOO under $500,000 
S5OO.00O under SI.OOOOOO 
$1,000,000 o< more 


1.459 
344 

7 
10 


1.459 

356 

7 

11 


245.413 

82.241 

1.126 

17.525 


96.717 
50.314 
4.658 
17.036 


25.705 

9.385 

188 

1.763 


71.012 
40.929 
4.470 
15.253 


75.005 
40.687 
4.065 
14.939 


1,455 

340 

7 

10 


23,189 
17,743 
2,319 
9.776 


fleturrts wTth no ad|usted gross income 


5.233 


5.233 


264.179 


-27.600 


20.107 


-7.493 


- 


fl 


fl 


Finance, Insurance, and Real Estate 






















722,786 


743,906 


12,137,847 


13,056,817 


3.761.853 


9.2»4,964 


8,782,988 


580.625 


2.115,856 


Return with adjusted gross income, total 


701,024 


721,027 


11.009.069 


13.811.901 


3.963.886 


9.648.015 


8.782,988 


580.299 


2112,747 


$1 under $5,000 
$5,000 under SIO.OOO 
510,000 under S20.000 
$20,000 under 550,000 


79,616 
127.742 
248,599 
213.554 


82,871 
129,662 
255,845 
219,537 


558.066 
1.050.827 
2.634.593 
4.852.854 


227.067 

963,876 

3,674,413 

6,202,357 


65.353 

3M.278 

952,792 

2,024.600 


161.714 

663.598 

2,721.621 

4.177.757 


18,723 

339 873 

2051.417 

4,346.410 


14,425 
89.094 
234.712 
211.033 


2,150 
45,499 
331,737 
947,076 


$50,000 under SIOO.OOO 
100,000 under S5O0.0OO 
$500,000 under 1,000.000 
$1,000,000 or rrwre 


25,506 

5,837 

126 

40 


26,614 

6,300 

148 

50 


1.234.025 

632,837 

36,052 

9,813 


1,652,258 
915,514 
84,433 
91.963 


464,025 

143 920 

7,857 

5.061 


1,186.233 
771.594 
76,576 
86.922 


1.229.567 
677.619 
57.932 
61.447 


25.130 
5,747 

119 
39 


401,695 
306,113 
34,156 
-42,419 


Returns with no adiusted gross income 


21,762 


22.879 


1,128.778 


-755,084 


-202.033 


-553.051 


- 


326 


3109 



Footnote at end of table 



144 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income. Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income — Continued 

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



Stn of Mj|iMltd grou Income 



Numbor of— 



Adjusted grOH Income (or deficit) 

Ottter 
Income 



t Income 
« deflctt) 



TuebM 

Income 



Total Income tai 



NumlMf of 
retumt 



Finance, Insurance, and 
Real Estate— Continued 

Finance: Total 

Retuma wltti and wltftout adiuated groaa Income, total 

Returns wiiri adiusted gross income, total 

$1 under S5.000 
$5,000 under StO.OOO 
$10,000 under $20,000 
S20.000 under S50.000 

$50,000 under $100,000 
$100,000 under S500.000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns win no adiusted gross income 

Finance: Credit agenclee otiier than banlia 

Rattima wlfti and wtttiout adiuated groaa Income, total 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under S1.000.000 
$1 .000.000 or more 

Returns with no adjusted gross income 

Finance: Security, commodity brokera. and 
aarvlcca: total 

Returns with and wrttttout adiuated groaa Income, total 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under S100.000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusled gross income 

Fjnanca: Security, commodity broJrera. and services: 

Security brokers and dealera eicepi 

undenwrttlng syndicates 

Retuma wttti and wjttwut adjusted gross Income, tout 

Returns with adjusted gross income, total 

$1 under $5,000 ... 
$5,000 under S10.000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
S500.000 under 51.000.000 
$1,000,000 or more 

Returns wrth no adjusted gross income 

Rnance: Security, commodity broilers, and aervlces: 
Commodity contracta brojters. sichanges snd servlcea 

Returns wttfi snd wittiout adjuated groaa Income. toUl 

Returns with adiusted gross income, lolal 

$1 under $5,000 
$5,000 under $10,000 
$10000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Insursnce agents, brokers, and service 

Returns wtth snd without adjusted gross Income, totsi 

Returns with edjusled gross income, total 

$1 under $5,000 - 
$5,000 under StO.OOO 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000000 
$1,000,000 Of more 

Returns with no adjusted gross income 
Footnote at end ol table 



244M 

23.073 



1.666 
2.646 



7.216 
2.056 



1.639 
2.134 
6.321 



10,477 

10,127 



3.499 
3.343 



B.20e 

(•) 

n 

2.822 
2.723 

1.143 
390 
19 

7 

600 



214.810 

22.724 
43,823 
73,228 
66.364 



24,M3 

23.193 

1.866 
2.846 
6.236 
7.327 

2.056 
611 
39 

to 



i9,3aa 

16.446 

1.639 
2.134 
6.321 
6.175 

1.593 

547 

30 

7 

952 



10,568 

10,237 



(410 
8,209 
CI 

ri 

2,622 
2.723 

1.143 



216.366 

23.405 
44.051 
73,521 
66,624 

7,366 

1,350 

19 



655,967 

13,41S 
30,911 
122,353 
320,327 

71,997 
86.288 

4.966 

fl 

127.737 



(•) 
(■) 
CI 
68.872 



457.173 

12.963 

28.152 
75,809 
202,450 

57,957 
72.627 
3.392 
3.903 

90.557 



252.616 

208.272 

28.163 
38,766 



24.507 
28.653 

C) 



2M.914 

246.901 

CI 
CI 

37.043 
115.462 

33.450 
43.974 
2.197 
3.803 

46.013 



4.364,486 

4.261.162 

204.161 

325.802 

1.082,671 

1,929.263 

527.507 

182,279 

8.241 

1,215 

103,324 



(07,033 

713,483 

4,406 
20,870 
120135 
225,726 

137,989 
133,286 
25,029 
46,040 

-106.450 



M,7SS 

131,316 

I'l 
CI 
C) 
26.563 

20.488 
29.631 
31.714 

—34.561 



536,179 

4.212 
16.329 

91.014 
190.686 

107,049 
90.891 
19,296 
16,702 

-70,684 



194,994 

226.266 



30.777 
26,071 
7,082 



270,301 

309.891 

n 
ci 

44,262 
91.697 

76.272 
64.820 
12.214 
16.702 



4.106.214 

65,079 

326,337 

1,081,163 

1,956,630 

460.490 

191,822 

11,381 

9.312 

-54,033 



15(,N3 

206.564 

2.390 
9.986 
45,565 



31.396 
25.203 
1.470 
4,437 



20,(41 

31.916 

CI 
CI 
C) 
12.171 

2.961 
4.603 



125,370 

160.116 

2,193 
9.427 
29.068 
68.208 

28.166 
18.676 
1.813 
2.547 



<(,6S« 

85.371 



12,259 
42,690 

11.609 

6.722 

942 



50,711 

74.747 

CI 
CI 

16.829 
25.518 

16.357 

11.954 

871 

2.547 

-18.036 



1,814,421 

1.831.337 

28.160 
123.630 
432.654 
948.152 

222,826 
70,329 
4,750 



506,919 

2.018 
10,884 
74,570 
139.611 

106.591 
108.083 
23.559 
41.603 

-58.579 



75,914 

99.400 

CI 
CI 
CI 
16.392 

17.527 
25.226 



376,061 

2.019 

6.902 

61.926 

122,478 

78,663 
72,215 
17,483 
14,155 

-36,136 



126,335 

140.917 



18.968 
19.349 
6.140 



213,590 

235.144 

CI 

C) 

27,433 

66.179 

59.915 
52.866 
11.343 
14.155 



2,337,7(0 

2.274.877 

36.899 

204.707 

646.509 

1.010478 

237.664 

121.493 

6.631 

6.496 



-37.117 



6.285 
61.216 
153.356 

101.847 
92,917 
16,151 
27,266 



(0,744 

80.744 



CI 
CI 
19.226 

16.009 
20.739 



350,668 
350.668 



CI 

49.177 
129,647 

77.520 
63.811 
12.347 
12.462 



141,257 

141.257 



CI 

26,592 

64,012 

21,366 
19,329 
5,163 



209.411 
209,4 



CI 

22.585 

65.635 

56.154 
44.482 
7.164 
12.462 



2,590,366 

2.590.366 

6.992 

104,085 

596,028 

1,369,645 

346,291 

146,829 

8,502 

7,794 



1«,375 

19.236 



1.897 
7,688 
6,777 

2.031 
799 
35 
CI 



2,<3( 

2.432 



15,506 
15.480 



I'l 

6.032 

5.625 

1.578 
543 



(,441 

8.426 



C) 

3.470 
2.947 



7,065 

7.054 



CI 

2.562 

2.678 

1.129 
388 



178.766 

5.192 
29,046 
70.055 
85.664 

7.289 

1.276 

17 

7 

(•) 



Business Returns/1975 • Sole Proprietorships 



145 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 





(All figures 


are esiimaies based on samples— money amounts are ir 


Itiousands ol dollars) 










Number of— 




Adjuated groaa Income (or deficit) 


Taxable 
Income 


Total Income tai 


SIz* ot w]|u«t*d sro«s Income 


Mam 




Buaineaa 
recelpla 


Total 


Net Income 
(leaa deficit) 


Other 
Income 
or loaa 


number of 
retuma 


AiMunI 




m 


(21 


(3) 


14) 


(5) 


(6) 


17) 


|8) 


(•) 


Finance. Insurance, and 




















Real Estate— Continued 




















RmI ntalfl: ToUl 




















R«(um« mm •na ■rithoul tdjuatM] ero«i tncom«. tow 


4W.4M 


500,789 


6.989,867 


8,525,123 


1.788.739 


6.738,384 


5,809.9<S 


386,405 


1.385,753 


Returns Mfitn adjusted gross income, total 


466,226 


461.466 


6,091,940 


9,131.515 


1,925,985 


7,205,530 


5,809,965 


386,126 


1,383,400 


St undef $5 000 


56.016 
81,574 
166,650 
141 693 


57.600 
62.765 
174,088 
145,586 


340,468 

694.114 

1,429.569 

2 603.244 


159.964 

618.811 

2,494.644 

4 066 835 


34,783 
166,662 
474,573 
990 333 


125,161 

462,149 

2,020,071 

3.076,502 

862.936 
566.085 
46.916 
65.690 

-469.146 


11,731 

231,282 

1,401,349 

2,851,986 

793,533 
445,757 
33,657 
40,670 


9,233 
56,607 
158,474 
139.855 

16,096 

3.767 

66 

26 

279 






31.657 
226,449 
614,734 

257,693 
203,003 
19,984 




$20000 under $50000 


S50000 under StOOOOO 


16,405 

3.647 

73 

26 


17.166 

4.139 

90 

32 


634.521 

364.270 

22.842 

2 892 


1,072,737 
604.473 
48,553 
65 498 


209,601 
46,368 
1,637 


$100000 undw $500000 


$500000 unde< $1000000 






10.262 


19.321 


697,717 


—606 392 


137 246 


2.353 


RmJ eetate: Openton and leeaon ol bulldmga 
















27,702 


29,684 


905811 


459 619 


-48,875 

14 655 


508,494 


388.451 


20,824 

20,731 

CI 

3,547 
8,626 

6,460 

1,206 
560 

11 
7 

93 


118,119 

115.300 

CI 

1,797 
11.031 
28,576 

19.738 
36,616 
3.298 
14,224 

819 




26.705 


26.591 


683 724 


612 716 


$t undef $5000 


3,783 
4,663 
9,653 


3,763 
4,663 
10.736 


28,605 
23,305 
146,632 


8,245 
37,772 
138,532 


-9,640 
-3,461 
-3,557 


17,965 
41.253 
142.069 
173.109 

74.492 

106.244 

8.022 


CI 

15,054 

74,202 

135,182 

61,500 
77,641 
5.768 


$5000 under $10000 


$10000 under $20000 




$50000 under $100000 


1.256 

S9S 

13 

7 


1.517 
675 
15 


98,366 
146.059 
18.266 


62,781 

106.663 

9,171 


8.269 

419 

1.149 


$100000 under $500 000 


$500000 under $1000000 




Hetiam witti no adiusted gross ir>cotne 


997 


1.093 


222.087 


-153.097 


-63.530 


-89.567 




Real estate: teaaora. ottter tttan bulldlnga 




















fMuma Mrtth and wlttKxit adtuated groaa Income, total 


34.739 


34,817 


82,888 


877,280 


-34,524 


911.804 


644.112 


30,943 


188,070 




34 364 


34 462 


73 247 


905 706 


-25.434 

-4,136 

3,861 

-3,074 

-17,920 

-1,234 

-2.465 

-171 

-295 




644,112 

42,658 
103,159 
224,362 

134,020 
117.346 
10.071 
12.496 


30,941 

7,933 
9,216 
10.214 

2,570 

976 

21 

9 


186.069 

6.834 
16.733 
51.374 

45,152 
53,961 
5.748 
8,247 


$1 under S5.000 

$5000 under $10000 


2.067 
8.284 
10,028 
10 262 


2,067 
8,264 
10,026 
10 309 


7,401 
10,301 
13,706 
23 754 


6,509 
71,i18 
156,466 
302 005 


10,645 
67.377 
159.540 


$10000 under $20000 


$20000 wider $50000 




2,720 

991 

23 

9 


2.720 

1.021 

24 

9 


9.296 

6.097 

434 

256 


161,600 
157,529 
14.633 
15,326 


163,034 
159,994 
15,004 
15,621 




$500,000 unde< $1,000,000 
$1,000,000 or more 


Returns witti no adiusted gross income 


355 


355 


9.621 


-26.426 


-9,090 


-19,336 


- 


1-1 


CI 
























394,991 


405,212 


4.943,181 


6,873,656 


1.750,008 


4.923.648 


4.377,518 


314.057 


971,726 


Returns witn adjusted gross income, total 


361.462 


391,219 


4,546,310 


7.017,317 


1,766,963 


5,250.334 


4.377,516 


313.902 


970,593 


$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


47.043 
64.153 
141.926 
115.603 


48,389 
65,304 
146,012 
116,560 


251,758 

567,235 

1,132,316 

2,048,905 


137,422 

474,294 

2,100,547 

3.315.564 


49,550 
157,195 
460.426 
890.776 


87,872 

317,099 

1,640,121 

2,424,766 


10,645 

158,902 

1,174,373 

2,309,134 


7.921 
44,428 
134,765 
114,427 


1.268 
21,472 
191,158 
493,115 




10.692 

1.827 

26 

6 


10,991 

1.927 

28 

6 


401.589 

141.157 

1.644 

1.706 


666,235 
273.297 
16.290 
11.666 


170.060 

38,517 

112 

345 


516,175 
234.760 
18,176 
11,323 


507,528 

198,067 

11.863 

6,964 


10,539 

1,768 

26 

8 


162.909 
88.643 
7.383 
4.645 




$500 000 under $1 000 000 


$1,000,000 or more 


Returns with no adjusted gross income 


13.509 


13,993 


396.851 


-343.661 


-16,975 


-326,686 


- 


155 


1.133 






















Retuma wltn and wtttiout adiuated groaa Income, total 


>,S49 


8,721 


$17,420 


102,381 


-20,941 


123,302 


156.196 


4,579 


50.846 


Returns with adjusted gross income, total 


6.166 


6,314 


306.129 


222.084 


23.336 


196.746 


156.196 


4,550 


50,446 


$1 under $5,000 

$5,000 undtf $10,000 


J 1.472 

1,222 
2245 


1,472 

1,286 
2 289 


93.651 

23.961 
73545 


7.158 

18,718 
73 067 


-4.091 
-1.901 
17086 


11,249 

20.619 
55.981 

53.299 
46,716 
5,865 


r '■' 

L C) 

9,869 


C) 
CI 

817 
2.193 

898 

313 

9 


CI 
CI 

1.263 
12.789 

14,921 
16,846 
3,226 
1.284 

400 


$10000 under $20000 


$20000 under $50000 


$50000 under $100000 


900 

317 
9 
3 


900 

341 
22 

4 


58.169 

54.448 

2.347 

6 


60,868 
51,148 
6,444 
4681 


7,569 

4,432 

579 

336 


45,314 
37.91 1 
5,444 






$1 000 000 or more 




2 381 


2407 


211 291 




-44,279 


-75.444 




29 


ktana. law otflcaa 
















19,588 

16125 


473,858 


35S.475 

379.036 

4.637 
27,207 
68,851 
rB6384 


123,633 

126.927 

225 

8,791 
16,766 


231,842 

252.109 

4.412 
18.416 
52.065 


243,825 


14,605 

14,605 

CI 
CI 
4.257 


60,679 

60,679 

CI 
CI 

4.748 
29.997 

15.672 
7.532 
C) 
C) 




16125 


$t under $5 000 


1,937 
3,266 
5,139 
6 633 


1,937 
3,268 
5,!39 
6633 


CI 

37,516 
80,768 
222 847 


CI 

10.866 
31.706 
133.907 

48.759 
16.369 
CI 
CI 


$5000 under $10 000 


$10000 under $20000 


$20 000 under $50 000 




989 
137 
{•) 


989 

137 
(•) 


55.730 
10.155 

n 

(•) 
57,832 


70.152 
19.936 
CI 
(') 


21.437 
5.661 
CI 
C) 

-3.294 


48.715 
14.275 
CI 
CI 

-20,267 


989 
137 

CI 

I'l 




$500000 under St 000 000 


$1 000 OOO or more 


Returns with no adiusted gross income 


1,763 


1.463 


-23,561 



Footnote al end ol table 



146 



Business Retums/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[All (igures are eslimales based on samples— money amounls are in Ihousands ol dollafs) 



Slit of sdjuated grots lncom« 



Services 

Rttum* with and withoul adjusted groaa Income, total 

Returns wTtn adiusted gross income, total 

$1 under S5.000 

55.000 undei SIOOOO 

$10,000 under 520,000 

520.000 under 550,000 

550.000 under 5t00,000 
StOO.OOO under 5500.000 
5500,000 under 51,000,000 
51,000,000 or more 

Returns with no adiusted gross tncome 

Hotela and ottier lodging places: Total 

Returns with and nrltttout adjuated gross Income, total 

Returns with adjusted gross income, lotal 

51 under 55,000 
55,000 under 510,000 
510,000 under 520,000 
520,000 under 550,000 

550.000 under 5100,000 
$100,000 under 5500,000 
5500,000 under 51,000,000 
51,000,000 or more 

Returns with no adiusled gross income 

Hotels and ottier lodging places: Hotels 

Returns wltti and wlttwut adjuated gross Income, total 

Returns with adjusted gross income, lotal 

51 under 55,000 
55,000 under 510,000 
510,000 under 520,000 
520,000 under 550,000 

550,000 under 5100,000 
$100,000 under 5500,000 
5500,000 under 51,000,000 
51,000,000 or more 

Returns with no adjusted gross income 

Hotels and other lodging places: Motels, motor 
hotels, and tourist courts 

Returns with and without adjusted groaa Income, total 

Returns with adjusled gross income, total 

$1 under S5,0OO 
$5,000 under 510,000 
$10,000 under 520,000 
520,000 under 550,000 

$50,000 under 5100,000 
5100,000 under $500,000 
$500,000 under 51,000.000 
$1 ,000 OOO or more 

Returns with no adiusled gross income 

Hotels and other lodging places: 
Trallering pertra and camp aJtes 

Retuma with and without sdjusled gross Income, total 

Returns with adjusled gross income, lolal 

$1 under $5,000 
55.000 under 510,000 
510,000 under 520.000 
520,000 under 550,000 

550,000 under 5100,000 
$100,000 under 5500,000 
$500,000 under 51.000,000 
$1,000,000 or more 

Returns wilh no adjusted gross income 

Hotels snd other lodging places: Ottier lodging places 

Returns with and without adjuated gross Income, lotal . , . 

Returns with adjusted gross income, total 

51 under 55,000 
$5,000 under 510,000 
$10,000 under $20,000 
$20,000 under 550,000 

$50,000 under 5100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
51,000,000 or more 

Returns wilh no adjusted gross income 
Footnote at end ol table 



2.>31.674 

2.863.994 

487.025 
565.626 
943,054 
715.152 

128.180 

24.403 

395 



78A31 

71.789 

22.653 

18.299 
18.475 
10.674 



1,330 
340 



(,444 

6.135 



3.144 
2.192 



37,719 

33.947 

9.152 
8.036 
10.270 
5. 

748 
240 

(•) 
3.772 



13,862 

12,270 

2,887 
3.594 
3.968 
1.627 

187 



16,444 

15,303 

6.769 
4.570 
1,742 
2A11 



n 

CI 



3,034,056 

2,963,137 

500.199 
581,214 
974,749 
745.676 

134.779 

25.882 

455 

183 

70.919 



80,724 

73.251 

22.963 
18,669 



1.347 

355 

14 

5 

7.473 

6,759 

6.449 

3.144 

2.502 

750 

49 



36,840 

34.994 

9.462 
8,366 
10.588 
5.556 

758 
250 

(•) 
3.846 



13,934 

12.299 

2.887 
3.594 
3,997 



16,4(4 

15.343 

6,769 
4,610 
1.742 
2.011 

I") 

n 



55,997,019 

53,926,067 

4.243.915 
7.057.472 
11.921.009 
18,250,327 

9,020,042 

3,061,547 

185,866 

165,887 

2.070.952 



2.288,480 

1,975,753 

414,379 
390,027 
453,911 
497.481 



Adjusted gross Income (or deficit) 

Otlier 
Income 
or loss 



Total Income lai 



Net Income 
(lesa deflclll 



Taxable 
Income 



titjmber of 
returns 



15) 



142.812 
62.151 



6.053 
312.727 



210,757 

182.302 



50.991 
64.206 



26,493 
5,600 



1,407,655 

1,213,610 

244.819 
188.984 
303.781 
326.202 

105.64 
35,007 
8.684 

193,845 



318,946 

246,059 

49,845 
102,931 
26.071 
50.769 

16,352 

CI 



266,990 

257.060 

76.601 
62,772 
58.228 
58.451 



CI 



52,132,992 

53,102,687 

1.353.114 
4.213.821 
13.846.313 
21.015,059 

8,439,663 

3,643,491 

266.433 

324.793 

-969.695 



H7,093 

935,790 

59.874 
130,661 
269.061 
308,778 

90,006 
60,093 
9,053 
8.264 

-88,698 



68,663 

85.700 

12.171 
29.799 
28,985 
9.601 
5.144 



427,749 

479.536 

22.923 
54,705 
142,001 
156,791 

50.611 
41.061 
7.456 
C) 

-51,787 



141,334 

156,662 

5.S 
26.730 
63.492 
46.116 

13.244 
CI 



1SS,1« 

158.495 

22.564 
32.876 
28,683 
55.663 



l(,3<S,362 

18.663.442 

627,020 
1,599,138 
3,141,953 
7,037,865 

4,614,572 

1.521,972 

66.969 

73,933 

-298,080 



136.695 

936 
15.202 
33.210 
65,084 

19.170 
3.395 



(6) 



-8,(24 

-1.290 

-6,274 
2.043 
2.663 

1.052 
-774 



32. 

81.600 

-684 
-1,762 
24.303 
41.238 



C) 
—48.992 



20,165 

32,733 

3.222 
14.560 
2.712 
9.831 



2.401 

C) 



19.(81 

23.201 

8.750 
1,663 
4,799 
8.600 

CI 
CI 



33.747.630 

34,419,245 

726,094 
2,614,683 
10,704,360 
13,977,174 

3.825.091 

2.121.519 

199,464 

250,860 

-671,615 



789,398 

799.095 

58.938 
115,459 
235,851 
243,694 



70.836 
56.698 
8.794 
8,835 

-9,697 



77,587 

86,990 

16.445 
27.756 



8.549 
5.918 



395.141 

397.936 

23,607 
56.467 
117.698 

115.553 

35.478 
38.155 

7.160 
CI 



-2.795 



121.169 
123,929 



2.666 
12.170 



10.843 
C) 



135,167 

135.294 

13.834 
31,213 
23,884 
47,063 



CI 
CI 



34,791.993 

34,791,993 

153745 
1,660,335 
9,221,733 
14,932,114 

6,537,552 

2,857,853 

197,983 

230.678 



576,649 

576,849 

7.157 
49.672 
170,849 
222,971 

67,128 
45.984 
5.537 
7.551 



56,583 

56.563 

CI 
CI 
20.252 



301.633 

301.633 

1,447 
18.781 
87.438 
114.214 

38.940 
32.566 

C) 
C) 



97,360 

97,260 

CI 

8.179 
42.350 
34.244 

11.199 
CI 



86,990 

86.990 

5,218 
13,602 
18.521 
36.633 



CI 
CI 



2,318,683 

103,561 
434.097 
919.154 
709.591 



47.060 

4.358 
13.344 
17,610 
10,162 

1.233 
336 
12 



3,989 

3.963 



CI 
2.109 



21,620 

21.616 

CI 

5.168 
9.815 
5.106 



I'l 

CI 
3.641 
1.627 

187 



11,340 

11.340 

CI 

4.525 
1,742 



Business Returns/1975 • Sole Proprietorships 



147 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income — Continued 

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



Numbcf of— 



sat of adluafcd grots lnconi« 



BuBln«H 
r«c«lpts 



AdtuitM) srou Incoffl* (of d«t)clt) 



Not IncoiM 
(ln> ittflcit) 



Ottw 

bKOfflO 

or loM 



Taitblo 
tncome 



Number of 
retuma 



Total Incoino lai 

Amount 



Services— Continued 

Pvraonal B«rv(c««: Total 

Ratuma wttn and wttfwut adiuatad groaa Incoma. total . 

RaluTu wim adiuslfld gross incoma. total 

SI under S5000 
$5,000 und« StO.OOO 
SIO.OOO under SJOOOO 
SJO.OOO under $50,000 

S50.000 under StOOOOO 
$100,000 under $500,0(W 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns witn no 84usted gross mcome 

Paraonal aarvlcaa: Cobvoparalad laundrlaa and 
dry daanlng 

Retuma wttti and laltnoui adfuated groaa Income, total . 

flelurrw wntn adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 

$100,000 under S500.000 

S500.000 under $1,000,000 

Sl.000.000 or more 

Returns with no adjusted gross income 

Pandftal aervlcea: Otiwr laundry, cteantng, and 
garment aarvlcea 

Raluma wtth and wltttdut adiuatad groaa Income, total , 

Returns with adjusted gross income total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under S50.000 

$50,000 under $100,000 
$1W.00O under S500.000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returm «Mtn no adjusted gross income 

Peraonal aervlcea: Ptiotograpnic atudloa, portrait 

Retuma - 'i and wittiout adtuated groaa Income, total . 

Retu"' «itn adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns witn no adjusted gross income 

Peraonal servtcea: Beauty atiopa 

Retuma wltti and without adjuated groaa Income, total , 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20000 
$20,000 under $50,000 

$50,000 under S10OOOO 
$100,000 under $500,000 
$500,000 under SI.OOOOOO 
$1,000,000 or more 

Returns Math no adjusted gross income 

Peraoiul aervlcea: Barber ahopa 

Retuma with and without adjuated groaa Income, total . 

Returns witfi adjusted gross inconw, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 unOer $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under 51,000,000 
$1,000,000 or more 

Returns with no adjusted gross mcome 

Footnote at end of table 



Sa3,249 

5e2.2ig 

138.038 
146.594 
229.565 
64.556 

3.019 
444 

3 
11.030 



90,18$ 

28.909 

6.304 
5.455 
12.098 
4.739 



11.357 
14.899 



32.259 

30.606 



6.573 
6.946 



219.659 

51.019 
51.652 
93.480 
22.807 

586 



90.951 

28.388 
34.033 
24.549 
3.937 

fl 



594.050 

140.013 
149.989 
235.272 
65.216 

3,071 



31.060 

6.614 
5.685 
13,351 
5.091 

231 



50.332 

11.357 
15.128 
17.841 
5.765 

164 



30.606 

6.573 
6.946 
11.637 
1,912 

501 



221,442 

51,357 
51,925 
94,652 
22,807 

586 



91,377 

28.388 
34.261 
24.549 
4.135 

n 



6J78.977 

6.562,081 

928,945 
1.682,806 
2.362.152 
1.293.808 



596.658 

99.681 
123.591 
235.767 
132.706 



1.075.959 

103.575 
348.532 
432.570 
153.697 

22,929 

14.656 



463.107 

374,101 

84.312 
83.321 
108.406 
64.761 

33,124 

n 



2.366.732 

325.300 
548.021 
902.024 
567.667 

20J24 
3.391 

CI 



811,183 

810.518 

150.506 
266.299 
277.537 
113.764 



n 



e,62a,5S7 

6.688.146 

373.384 
1.097.569 
3.289.735 
1.672.129 

187.590 
64.751 



3%.571 

20.764 
11.232 
176,304 
132,677 

13,872 



541,112 

27,720 
104,116 
251,082 
137,944 

10,823 
9,427 



410,544 

19,715 
53,677 
169106 
131,020 

31,823 
(•> 



2,479,060 

2,191,616 

136,295 

388,581 

1,331.772 

582.249 

32.800 
19,241 
(•) 



783,432 

783,648 

80,129 
254,529 
341,905 
104,113 



n 



1,658,480 

1,678,142 

201.878 
445.603 
624.040 
337.981 

60.246 
8.398 



4(,sn 

52.076 

2.368 
8.176 
20.118 
20.706 



172.069 

10.981 
57.151 
62.775 
35.752 

3.294 
2.116 



50,241 

50.648 



8.097 
18.001 
14.262 

10.812 
("1 



633.549 

85.548 
152.635 
253.653 
136.477 

1.978 
258 
CI 



102.269 

64.220 
146.288 
148.454 

42.644 

CI 



1,970,077 

5.010.004 

171.506 

651.966 

2.665.695 

1.334.118 



331,010 

344.495 

18.396 
32.756 
156.156 
111.971 

13.998 
11.218 



304,780 

369.043 

16.739 
16.965 
188.307 
102,192 

7,529 
7,311 



359,896 

20,226 
15,580 
151.105 
1 16.758 

21.011 
C) 



1.858.067 

50.717 

235.916 

1.078.119 

115.772 

27.822 
18.983 
CI 



381.379 

15.909 
108.211 
193,451 

61,469 

CI 



3,842,493 

3,842,493 

43,496 
123,24 

1,967,215 
1,200,29' 



235,312 

3,354 
12,865 
105,700 
93,123 



299.027 

1.954 
28,754 
154.990 
97.360 



253,128 

253.128 

3.766 
26.072 
99,557 
96,017 

24,019 
CI 



1,172,912 

16,899 
163,563 
816,922 
130,053 

28,077 
16,719 
CI 



389.146 

8.102 
94.211 
206.595 

77,910 

CI 



135,292 

28,297 
112,509 
226,615 

61,106 

3,019 



21,981 

21,980 

CI 

3,760 
11,613 
1,600 



227 



32,567 

32,567 

C) 

8.527 
16,949 

5,645 

164 



25.828 

25,828 

CI 

6,418 
11,617 
1,912 

501 



11,633 
92,363 
22.806 



61.537 

6.366 
26.611 
21.519 

3.937 

C) 



697.220 

4.230 
52,896 
321,310 
215,279 

17,727 
23,858 



13,260 
13,256 



2,554 
4.296 



53.679 

53.679 

CI 

2.887 
25.083 
19.159 

3.216 
2.820 



18.861 

18.864 

CI 

3.887 
16.197 
18.978 

7.504 
CI 



260,283 

1,197 
21,011 
133,335 
87,586 

8.527 
7.927 
CI 



63.716 

63,716 



31.252 
16.371 



148 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

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





Numb«f of— J 


Buitn«M 
f«c«lptt 


Adjusted grow Income (of 


deftctl) 


TsilM 

tncoine 


Tout tncomo tai 


SU« of id|uit»d groM Income 




BuaineesM 


T01« 


Net Income 
(Ins deficit) 


Otiwf 
Of loss 


Hombef of 
returns 


Amount 




(1) 


(2) 


(31 


(4| 


(SI 


(6) 


(7) 


(81 


(9) 


Services— Continued 




















Ptnonai »»rf\cn: Sho« repair and twt cleaning ahop* 




















DA*iima miHt\ Biwl wittwurt •rtliiafMcl arok* Income total 




14,535 


199,408 


11tJ>S 


51,491 


67,693 


60,4S< 


9J36 


nm 


nvlUDI* Willi BIIU WilllWl ■UpUB^WV yiVH IIIV^/IIIB, ivtar ■«■* 

Returns with adjusted gross income, total 


n.iei 


14.490 


199.356 


119.396 


51.515 


67.883 


60.456 


9.339 


9.675 


SI under SS.OCO 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


3,906 
5.168 
4.781 

n 


3.906 
5.497 
4.781 
C) 


20.764 
97.355 
74.514 
CI 


10.510 
37.746 
61.671 
CI 


4.613 
23.466 
20.092 

C) 


5.697 
14.280 
41,579 

CI 


CI 

16.121 
35.032 
CI 


CI 

3.570 
4.781 

CI 


';'.923 
5.617 
C) 


$50,000 under $100,000 ■■' 
$100,000 und»' $500,000 ■■■ 
$500,000 under $1,000,000 
$1,000,000 Of rrwffl 


(•) 


CI 


CI 


CI 


CI 


CI 


CI 


CI 


CI 


Returns with no adjusted gross income 


(•) 


CI 


CI 


C) 


CI 


CI 


- 


- 


- 






















Returns with and without adlusled grota income, total 


10,0J7 


10,027 


611.633 


212.343 


115,616 


96,527 


156.020 


1.660 


36,727 


Returns with ad|LSl«) gross income, lolal 


9,717 


9.717 


599.323 


213.329 


116.308 


95.021 


156.020 


8.660 


38.727 


SI under S5,0CO 

$5,000 under $10,000 

$10,000 under $20,000 

$30 000 under S50 000 


n 

1.980 
3.473 
2.850 


CI 

1.980 
3.473 
2.850 


C) 

95.686 
164.873 
160.765 


CI 

16.004 
47.628 
69.134 


CI 

12.192 
25.366 
40.249 


CI 

3.812 
22.262 
48.885 


7.038 
28.231 
69.924 


CI 

3J45 
2.850 


';i3,". 

16.182 


$50,000 under S10O.OOO 
$100,000 under $500,000 
$500,000 undei $1,000,000 
$1,000,000 Of more 


789 

(■) 


7B9 
CI 


132.388 
CI 


51.074 
CI 


35.925 

CI 


15.149 
CI 


44.172 
CI 


789 

C) 


14,604 
CI 


Returns with no adjusted gross income 


CI 


CI 


CI 


C) 


CI 


C) 


- 


- 


- 


PefBonal aorvlcet: MIsMllaneou* peraonal aervlcea 




















Returns with and without adjusted gross Income, total 


145,MS 


146,451 


551,120 


1.773.995 


197.767 


1.576.238 


1.002.859 


110.762 


163,300 


Returns with adjtsled gross income, total 


144,160 


145.026 


539.434 


1.784.349 


197.708 


1,586.641 


1.002.859 


110.782 


163.300 


$1 under 55,000 
$5,000 under 310,000 
$10,000 undei S20.000 
S20,000 under $50,000 


30,990 
28,339 
64.639 
19.399 


31.249 
28.567 
64.988 
19.399 


120.927 
120.001 
186.461 
94.096 


80.572 
216.806 
940.470 
488.325 


35.090 
37.298 
75.551 
44.751 


45.482 
179.510 
864.919 

443,574 


8.151 
80.873 
538.028 
3J0.320 


5.012 
21.842 
63.737 
19.399 


6SS 

10.252 
86.954 
66.972 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 undei $1,000,000 
$1,000,000 or iTKxe 


707 
84 
CI 
CI 


707 
114 

CI 

CI 


16.499 
1.441 
CI 
CI 


44.126 
11.738 
C) 
C) 


4.696 
326 
CI 
fl 


39.430 
11.412 
CI 
CI 


33.534 
9.684 
CI 
CI 


707 
83 
CI 
CI 


10.411 
4,365 
C) 
C) 


Returns with no -idiusled gross income 


1,425 


1.425 


11.686 


-10.354 


59 


—10.413 


- 


- 


- 






















Qatiima with mnri inlthoiil ndlitalad aroMA Income total 


552,805 


562,049 


6.730.256 


9.769.757 


2.051.766 


7.717.991 


6.361,764 


446.926 


1.504.791 


Returns with adjusied gross income, total 


543,648 


552.864 


6.558.679 


9,979.664 


2.098.026 


7.881.638 


6.361.764 


446.848 


1.504,213 


$1 under $5,000 . ■ 


86.249 

98.420 
186.210 
151,856 


97.279 
99.909 
189.376 
154.939 


527.769 

851.576 

1.934.717 

2.324.514 


250.793 

725.773 

2.784.055 

4.343.023 


94.466 
255.771 
599.145 
792.740 


156.327 

470.002 

2.184.910 

3.550.283 


29.512 

284.736 

1.640.854 

3.034.082 


16,442 
75,326 
182,300 
150,103 


3.031 


$5 000 under S10 000 


37.708 


$10,000 under $20,000 . 
$20,000 under $50,000 


276.912 
655.886 


$50,000 under $100,000 
SiOO.OOO under $500,000 
$500,000 under $1,000,000 
$1,000,000 Of more 


17,073 

3.708 

97 

35 


17.492 

3.732 

99 

38 


646.209 
226.882 
26.959 
20.053 


1.132.176 
603.625 
67.929 
72.290 


245.817 
87.281 
11.281 
11.525 


886.359 
516.344 
56.646 
60.765 


855.853 
448.540 
47.320 
40.687 


16,884 

3,664 

97 

32 


260,093 
200.576 
27J61 
22.746 


Returns with no .id|usied gross income 


9.157 


9.185 


171.579 


-209.907 


-46.260 


-163.647 


- 


60 


565 


Business services: Advertising 




















Qahima with >nd Mrlthaul adlualed oross IrKome total 


22,654 


23.092 


533.395 


362.246 


124.660 


257.586 


243.469 


I6,3«1 


56,«J 


nVIUIflV Willi ■■»« WIKIVWI •UJU^I^W |fl\fH TIT»*V1»r*. ivua. 

Returns with adjusted gross income, lotal 


22.562 


22.800 


529.197 


387.585 


125.113 


262.472 


243.489 


18.281 


56.173 


$1 under $5,000 


4.866 
3.579 
7.825 
5.307 


4.866 
3.579 
7.825 
5.545 


31.069 
59.064 
100.877 
243.652 


14.571 
26.187 
116.087 
154.486 


2.887 
8.989 
31,117 
57.110 


11.684 
17.198 
84.970 
97.376 


2.134 

8.590 

67.335 

108.613 


CI 

2.765 
7,614 
5.307 


"^ 


S5000 under $10,000 


954 


$10 000 under S20 000 


11.461 


S20!000 under $50,000 


23.297 


$50,000 under $100,000 
$100,000 undei $500,000 
$500,000 undei $1,000,000 

$1,000,000 or more 


881 
102 
CI 


881 
102 
CI 


71.862 
22.467 
CI 


57.664 
17.416 
CI 


19.826 
5.034 
CI 


37.838 
12.384 
CI 


42.053 
14,155 
CI 


837 
102 

CI 


13.368 

6.524 
CI 


Relurns with no Jdjusled gross income 


CI 


CI 


CI 


C) 


C) 


CI 


- 


- 


- 


Busln-ns services: Services to buildings 






















86,933 


87,959 


920.066 


971.906 


319,751 


652.157 


5]I,M8 


14496 


•MM 


Returns with adiusleo gross income, lolal 


86.852 


87.879 


919.485 


972.772 


319.727 


653.045 


531.948 


64.896 


93.920 


$1 under S5,0CO 

$5,000 under S 10,000 
$10,000 under 520,000 
$20,000 under $50,000 


19.040 
23,258 
34.737 
9.605 


19.312 
23.784 
34.966 
9.605 


107.880 
250.973 
330.495 
205.864 


56.876 
173.231 
482.616 
243.302 


35.292 
86.070 
121.438 
70.327 


21,584 
87.161 
361,376 
172.975 


5.511 
64,683 
276.989 
171.807 


3.897 
17.251 
33.931 

9.605 


456 
8.439 
45.562 
35.455 


550000 under $100,000 
$100,000 undei $500,000 
$500,000 under $1,000,000 
$1,000,000 or mo.e 


CI 
CI 


CI 
CI 


CI 
CI 


CI 
CI 


CI 
CI 


C) 
CI 


CI 
CI 


CI 
CI 


CI 
CI 


fletu/ns with no .idiusted gross mcorne 


fl 


CI 


CI 


CI 


CI 


CI 


~ 


~ 


~ 



Foolnole at end of table 



Business Retums/1975 • Sole Proprietorships 



149 



jfable 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[All (igufes are esiimales based on samples— money amounis are m thousands of dollafs) ___^ 



Sttt of »dKist«d groM Incom* 



NumtMf ol— 
R«tumt BmlntiM 



Adlusled groM inconw (or deficit) 

Olhor 
tnconw 
or h>M 



N«l IncotM 
(t«M attUM) 



ToUl Incomt lax 



(51 



|6| 



Services— Continued 

MrvlCM: Coa)pu1*f and d«ta prooMJng Mnrtcm 

IIMIM sltft and without ■d|u*t«d Otoh Incoma. totil 

f^Mrv «<t^ Kltusted gross inaxns. loul 

St ;#«]« S5000 

$6,000 undor SI 0.000 

SIO.OOO l«tef $20,000 

$20,000 under S5O.0OO 

$90,000 unMr $100,000 
S100.000 iMer $500,000 
SSOO.OOO Kider $1,000,000 
SI .000.000 Of more 

Atwns «M1^ fX) adiusIM gross income 

BuHiMi mtvIcm: ll«fl«9*m«nt and puWIc ralatlona 

4a<tfna wltn Mid wtttwut adjuatad groaa Incoma, total 

q«k#i« w* adiusted yoss income, total 

II mder $5,000 

$5,000 under $10,000 

J10.000 »«Jer $20,000 

S03.OOO inter $50,000 

$50,000 under $100,000 

S100.000 under SSOO.OOO 
$500,000 under $1,000,000 
SI .000.000 or more 

rtniiil Mt^ no adiusled gross inconie 

BiMlnaaa aanrtcaa: Equlpmant renui and laaalng 

natam atlh and wlttiout adtuatad 0roa« Income, total 

Aaaara wnr adfjsled gross income, total 

$1 KXKr $5,000 
$5,000 under $10,000 

$10,000 under $20,000 

$20000 irder $50,000 

$50,000 i««er SIOOOOO 

$100,000 jMer $500,000 

$500,000 aider $1,000,000 

$1,000,000 or more 

Qetiana MVi no adiusted gross income 

Buameea aervleae,- Ottter bualneaa aarrtces 

Rettfna ami and wttTiout adhjatad groaa Income, total 

^ad/IIS •1t^ adiusted gross income, total . . . 

$1 tnler $5000 
$5,000 under SIO.OOO 
$10,000 Kider $20,000 

$20,000 Kider $50,000 

$50,000 aUer $100000 
SIOOOOO under $500000 
$500,000 tMer $1,000,000 
$1,000,000 or more 

t^ettns wt^ no adiusted gross fficome 

AutomobAa repair and eenrlcea: Total 

tatsna vnh and arttttout adjuatad groaa Income, total 

naaans <i«i ac^jsted gross mcome. total 

$1 iMar $5,000 
$5,000 inter $10,000 
$10,000 under $20,000 
S20000 inter $50000 

$50,000 ;nler S100,000 
SIOOOOO under $500000 
$500,000 inter $1,000,000 

SI 000,000 or more 

l^auns «*t^ no adiusted gross income 

Automobile repair and servlcae: 
Aiitomottva rentals, wittiout driven 

'tatwna vWi and wttttout adiusted gross Income, total 

■teams ■* adiusted yoss income total 

SI inlar $5,000 
$5,000 under $10,000 
$10,000 inter $20,000 
$20,000 inter $50,000 

SSO.OOO under $100,000 
SIOOOOO under $500,000 
$500,000 under $1,000,000 
$1.000000 or more 

ReSans with no adfusted gross income 
l^oomote at end of tatiie 



t,4<t 

9,361 

CI 

CI 

2,7»4 
4,670 



146,9W 

145,116 

12.741 
15,910 
46.181 
59,296 

8,937 



22,663 

3,705 
3,200 
6,451 
6,660 

2,207 
619 



264,669 

256,677 

45,281 
51,266 
88,762 
67,496 

4,859 



167,266 

180,205 

39,621 
57,222 
61,298 
20,462 



tO.963 

10,434 

2.053 
4.007 
3.694 

396 
78 

6 
529 



(.41 1 

9.361 

CI 

CI 

2.794 
4.670 



146.661 

12.741 
16.137 
46.750 
60.049 

9.130 

1.973 

63 



24,123 

23.235 

3.734 
3.200 
6.680 
6.724 



266,724 

262.726 

46.010 
52.002 
90.361 
66.346 



180,796 

39,821 
57,222 
61,335 
20,916 

1,216 

277 

3 



11,192 

10,662 



4,007 
4.122 



134,106 

132,600 

CI 
CI 
30,021 



1,606,317 

1,575.662 

76.076 
62,636 
415,866 
657,670 

236,657 
96.516 
12.598 
11.257 

33.635 



529.801 

15.677 
59.523 
136.122 
196.109 

81.0 
39.608 
1^67 



2,666,106 

2,871.714 

276.661 
399.325 
921.334 
976.725 

223.456 
52.664 
10,819 
8,530 



94,394 



6,115,025 

5.751.076 

B17.509 
1.653.966 
2.0O5.729 
1.094.471 

120.792 
56,272 



166,435 

156.337 

16.101 
52.731 
67.922 

8,304 
10,960 



191,265 

196,615 

CI 
CI 

43,731 
133,525 



3,557,963 

3.661.671 

39.261 

114.810 

704.018 

1.817,469 

597,926 
317,159 
44,474 
26.552 

-103.708 



618.485 

12,234 
23,910 
104.624 
193.371 



100.203 
9.922 
25,040 



4.189.627 

125.663 

376142 

1.342.607 

1.831.691 

313.603 
164.436 
11.515 
21.968 

-66.346 



114.113 
429.015 
676.130 
567.867 

76,366 
37,663 
2,346 
6,014 



230,420 

240.550 



26.756 
13.661 



33M1 
39,622 



C) 

7,514 
24,153 



756.322 

19.475 
28.566 
163.533 
306.919 

138.181 
60.610 
8.169 
6.649 

-7.666 



26.493 

-12,298 
3,715 
4,296 
13.928 

14.705 

1.942 

422 

-217 

-20.458 



618,803 

830.549 

47.675 
124.306 
251.247 
318.303 



16.930 
2,329 
2,893 



746,139 

796.326 

55.106 
209.324 
297,446 
209.887 



7,410 
12,492 



3.174 
5.010 



167,404 

156,793 

CI 
CI 

36,217 
109,372 



2,609,337 

2.905.349 

19.786 

66.224 

520.465 

1,506,550 

459,747 
256,549 
36,305 
17,703 



6,022 



565,236 

591,992 

24,532 
20,195 
100,526 
179,443 

134.276 
96.261 
9,500 
25,257 

-6.766 



3,302.476 
3.359.078 



253.636 
1.091.360 
1.513.388 

246.737 

147.508 

9. 

19.075 

-56.600 



1J02,516 

1,313,210 

59.007 
219.691 
578.684 
357.960 

60.124 
29.365 
2.392 
5,967 

-10,692 



223,010 

226.056 



27.329 
11.801 



127,516 

127,518 

CI 
CI 

27.166 
66.014 



2.446.268 

4.539 

45.301 

399.050 

1.268.132 



409.102 

CI 

6.613 
56.323 
134.882 

113.695 
76793 
6,126 
6,442 



2.656.496 

14.823 

153.156 

818.858 

1.263.78 

236.025 

123.673 

7.779 

16.401 



1.201.276 

6.205 
154.245 
527.847 
414.058 

60.165 
32.069 
1.649 
4.640 



160,579 

160,579 

CI 

CI 

34,956 
62.289 

21.808 
11.471 



1,633 

6,633 

CI 

CI 

2.764 
4.670 



130.312 

130.249 

3.078 
13.162 
44.593 
56.557 

8.820 

1.961 

63 

15 



63 



16,659 
16.849 



CI 

6136 
6153 



209.499 

9.707 
39.395 
87.582 
66.967 

4.645 



125.834 

4.010 
40.391 
59.727 
20.305 



9,476 

9473 

CI 

CI 

3.674 
3450 

395 



27,467 

27.467 

CI 
CI 

4.411 
18.796 



642.595 

759 

6.409 

67.404 

285.367 

150.728 

104.336 

18.078 

9,514 

327 



110,926 
110.769 



CI 

8.428 
24.635 

35.579 
31.905 
3.595 
5.704 



CI 



560.929 

1.606 
20.445 
140.650 
272.433 

76666 
56,306 
4,481 
7,918 

CI 



226,663 

226.781 

398 
17.950 
84.904 
(5.292 

19.035 
14.921 
1.178 
3,103 

CI 



30.645 

39.763 

CI 
CI 

5.412 
17.630 

6.913 
5,289 



150 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

{All figures ire estimates based on samples— money amounis are in thousands of dollars) 





NuilMf 01- 


BuaineM 
recetpta 


AdIuaU 
Tolal 


d groaa Income (or 

Net Income 
(lose deficit} 


deflcltl 

Other 
Income 
or loia 


Taxable 
income 


Tolal Income Ui 


Stz« 0» •dluiled gron Incoirw 


Retuma 


Buatn«u«a 


Humber ol 
retuma 


Amount 




(1| 


131 


(31 


(41 


|5| 


(«1 


(71 


(»1 


(91 


Services— Continued 




















AutomoWIe repair and wrvleo: Aulomoltva top 
and body rvpair ahops 




















Rtluma with and without adjuated grosa income, total 


3<.3SS 


3t,2SS 


1,I2(,S47 


40SM2 


216,543 


1M,2S9 


233.342 


25,912 


39.677 


Returns with adiusled gross income, total 


36.567 


36,567 


1.663.016 


419.646 


232.557 


167.069 


233.342 


25.912 


39.677 


$1 under SS.OOO 
$5,000 under $10,000 
$10,000 under S20.000 
$20,000 under $50,000 


6.966 
12.941 
12.255 

<.296 


6.966 
12.941 
12.255 

4.296 


146.120 
471.674 
562.757 
449.544 


22.063 
99.423 
173.186 
117.819 


12.146 
58.223 
79.571 
79.267 


9.917 
41.200 
93.615 
36.552 


Cl 

36.642 
103.456 
66.785 


Cl 

9.537 
11.945 

4.276 


I'l 

4.049 
16.223 
1 7.61 1 


$50,000 under $100,000 

$100,000 under $500,000 




"_ 


n 

CI 


Cl 
Cl 


Cl 
Cl 


Cl 
Cl 


Cl 
Cl 


Cl 
Cl 


Cl 
Cl 


$500 000 under $1 000 000 


$1,000,000 Of more 


- 


Returns with no adjusted gross incofne 


1.668 


1.688 


165.831 


-13.644 


-16.014 


2.170 


- 


- 


- 


Automobile repair and tarvlcea: Gantral 
automotive repair shopa 




















Daiiima with anrt withnirt MJluatAd arafta Income total 


101,803 


101,803 


3,101,199 


938,943 


359,467 


579,476 


511,451 

511.451 


64,010 

64.010 


88.516 

98,518 


Returns nwlh adjusted gross income, total 


97.706 


97.708 


2.963,075 


966.296 


384.032 


584.264 


$1 under S5.000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


25.907 
32.467 
33,255 
5.793 


25.907 
32.467 
33.255 
5.793 


548.879 

954.339 

1.078.860 

307.440 


73.690 
239.620 
477.542 
155.123 


31.540 
113.667 
166.452 

60.448 


42.150 
125.953 
309.090 

94.675 


4.806 
83.062 
292.385 
114.634 


3.510 
21.571 
32.694 

5.749 


370 
9,929 
48,295 
23.728 


$50,000 under $100,000 
$100,000 under $500,000 

$500,000 under $1.000.000 

$1,000,000 or fnore 


CI 
CI 
CI 


C) 
CI 
CI 


CI 
CI 
CI 


Cl 
Cl 

Cl 


Cl 
Cl 
Cl 


Cl 
Cl 
Cl 


Cl 
Cl 
Cl 


Cl 
Cl 
Cl 


Cl 
Cl 
Cl 


Returns with no adjusted gross income 


4.095 


4.095 


136.124 


-29.353 


-24.565 


-4,788 


- 


- 


- 


AulomoWie repair and aenricet: Other lutomollve 
repair abopa 




















Retuma with and wittwut adjusted groM Income, total 


is,ao3 


15,103 


595,904 


177,318 


97,404 


79,914 


98,095 


10,748 


17,413 


Returns w)lh adjusled gross income, total 


15.416 


15.418 


579.930 


178.525 


99.634 


78.891 


98.095 


10.748 


17.413 


$1 under $5,000 .. 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


3.631 
5.299 
3.964 
2.420 


3.631 
5.299 
3.964 
2.420 


92.409 
127.735 
173.937 
171.799 


8.471 
39.464 
57.625 
67.262 


6.289 
25.735 
20.978 
45.182 


2.182 
13.729 
36.647 
22,060 


Cl 

13.756 
32.334 
46.877 


4.330 
3.923 
2.391 


1.625 
5.060 
9.244 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


CI 
CI 


i:!_ 


C) 
C) 


Cl 
Cl 


Cl 
Cl 


Cl 
Cl 


Cl 
Cl 


Cl 
Cl 


Cl 
Cl 


Returns with no adjusted gross income 


CI 


Cl 


Cl 


Cl 


Cl 


Cl 


- 


- 


- 


servtces. except repair 




















Returns witti and without adiuated oroas Income total 


17,339 


17,354 


329,823 


244,857 


39,395 


205.462 


163,253 


12,576 


32,729 


fielurns with adjusted gross income, total 


16.963 


16.978 


320.230 


249.277 


41.448 


207.829 


163.253 


12.576 


32.729 


$1 under $5,000 

$5,000 under $10,000 

$10,000 under $20,000 
$20,000 under $50,000 


2.737 
4.315 
6.087 
3.484 


2.737 
4.315 
6.095 
3.491 


24.699 
75.403 
106.253 
84.256 


8.013 
32.613 
81.858 
100.135 


5.194 
7.076 
14.552 
11.915 


2.819 
25.537 
67.306 
88.220 


Cl 

14.653 
49.441 
76.027 


Cl 

2.963 
5.561 
3.464 


Cl 

1.603 
7.288 
15.416 


$50,000 under $100,000 
$100,000 under $500,000 
S500.000 under $1,000,000 
$1,000,000 Of more 


288 
CI 


288 

C) 


11.035 
Cl 


17.115 

n 


824 


16.291 
Cl 


14.349 
Cl 


266 
Cl 


4.268 
Cl 


Returns with no ad|usled gross income 


CI 


CI 


Cl 


Cl 


Cl 


Cl 


- 


- 


- 


Mlac«ttan»ous repair amvlcea: Total 




















Returns with and without adjusted arose Income, total 


237,549 


237,906 


3,559,887 


2,697,600 


715,658 


1,981,942 


1,596,627 


172.034 


390,670 


Returns with adjusted gross income, lotal 


229.640 


229,997 


3.376.897 


2,718.033 


736.612 


1.962.421 


1.596.627 


172.034 


290.670 


$1 under $5,000 . 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


51.188 
60,792 
85.443 
31.184 


51.186 
60.792 
65.800 
31.164 


494.031 

802.865 

1.242.828 

688.419 


140,299 

460,487 

1,242,177 

603,451 


70.266 
165.987 
293.255 
173.025 


70.033 
294.500 
948,922 
630,426 


12.747 
182.738 
750.179 
590.114 


8.735 
47.226 
83.996 
31.042 


1,144 
22,853 
121,596 
124,163 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or rrwre 


953 
76 

J 


953 
76 
4 


121.096 

27.419 

237 


57,007 
10,739 
3.873 


27.998 
5.148 
-67 


29,009 
5.591 
3.940 


48.219 
9.351 

3.279 


953 
76 
4 


14,649 
3,975 
2,066 


Returns with no adjusted gross income 


7.909 


7.909 


162.990 


-20.433 


-19.954 


—479 


- 


- 


- 


MIscelltneoua repair servlcea: Radio and 
TV repair shops 




















Dstiima with »nrt Mlthnirt BdlufltMl orasa Income total 


42,022 


42,022 


563,486 


454,200 


94,717 


359,483 


265,537 


31,476 


45,791 


Returns wTlh adiusted gross irKome. lotal 


40.762 


40.762 


555.553 


457.574 


96.646 


360.926 


265.537 


31.476 


45.791 


Jl uiKto tS.OOO 
SS.OOO undw S10,000 
SIO.OOO unlef S20.000 
S20.000 under SSO.OOO 


10.769 
9.542 

15.657 
4.563 


10.769 
9.542 

15.857 
4.563 


112.749 
142,078 
227,769 
71.836 


33.302 
73.370 
234.063 
113.427 


16.401 
19.841 
45.916 
13.659 


16.901 
53.529 
188.967 
99.568 


4.896 
31.039 
143.333 
83.957 


2.953 
8.052 
15.657 
4.563 


503 
3.870 
23.366 
17.345 


$50,000 under $100,000 
$100,000 MM $500,000 
$500,000 under St.OOO.OOO 
$1,000,000 or n»xe 


CI 


n 


Cl 


Cl 


Cl 


Cl 


Cl 


Cl 


Cl 


Returns witn no adiusled gross income 


("1 


CI 


Cl 


Cl 


Cl 


Cl 


- 


- 


- 



Footnote at end ol table 



Business Returns/ 1975 • Sole Proprietorships 



151 



Table 1.6— Individuals With Sole 



Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 
of Adjusted Gross Income — Continued 





|AII figures 


are estimates based on samples— money amounts are in 


thousands o( dollars] 










Numbw ol- 


Business 
recelpu 




Taxable 
i Income 


Total Income lai 


Silt o( id|u»l»d gfOM Income 


Ralums 


Bualnetaes 


Total 


Net Income 
llesa dellcltl 


Oilier 
Income 
or loaa 


Number of 
returns 


Amount 




111 


|2| 


13) 


|4| 


15) 


|6| 


m 


(81 


|9| 


Services— Continued 




















yi*c«<lanM>u« f»p«lf —nicn: Et^tric*! 
r«p«lr Bhop*. •ic«pt r»dto wd TV 




















Rctumi with and wtthoul »d|u«lM) 0roM Income. toUl 


31,891 


31,691 


519,305 

512,999 


349.777 

350.966 


116,919 

117,596 


232,856 

233.370 


199.704 
199,704 


23,769 

23.769 


36.067 

36,067 


Returns w<lh adjusled gross .fxwne, lotai 


30.876 


30.876 


SI under SS.OOO 

$5,000 under SIO.OOO 
$10,000 under S20.000 
$20,000 under S50.000 


6.727 
9.065 
11.606 
3,324 


6,727 
9,065 
11,608 
3,324 


89,346 
163.257 
197.246 

54.651 


19.581 
69.843 
167.101 
82.998 


9,290 
36.066 
58.526 
11,399 


10.291 
33.777 
108,575 
71,599 


1,621 
29,442 
96,656 
60,033 


CI 

7,156 
11,608 

3,324 


CI 

3,919 
15.988 
12.585 


$50,000 under SlOO.OOO 
$100,000 under $500,000 

$500,000 under $1,000,000 
$1,000,000 or more 


l-l 
CI 


CI 
CI 


CI 
CI 


C) 
C) 


CI 
CI 


C) 
C> 


CI 
CI 


CI 
CI 


I'l 
CI 


Returns «¥rth no adjusted gross income 


CI 


CI 


CI 


l"l 


C) 


CI 


- 


- 


~ 


fumltu™ r»palr 




















Reluma with ind wlttioul ■dfutted grota income, totel 


3t,4«9 

30,762 


32,469 

30.762 


566.770 

532.989 


319.809 

324,210 


96.789 

101,629 


223.020 

222,581 


160.448 
160,448 


21097 

22,097 


30,429 

30.429 


Returns wn*i adjusted gross income, lotal 


$1 under S5.000 

$5,000 under $10,000 
$10,000 wider $20,000 
$20,000 under $50,000 


7.546 
6.545 

11.015 
2.950 


7.548 
8.545 
11.915 
2,650 


68,069 
152,699 
246,203 

60.343 


20.566 
64,907 
165.961 
71.955 


10.432 
26.071 
49,995 
14.292 


10,154 
38,736 
115,966 
57.663 


2,170 
23,886 
101.033 
52.502 


C) 

5.769 
11.815 

2,752 


CI 

2.849 
16,533 
10.401 


$50,000 under $100,000 


CI ~ 


CI ~ 


CI 


CI 


CI 


C) 


CI 


CI ~ 




$100,000 under $500,000 

$500,000 under S ',060,000 


I'l 


$1,000,000 or more 


~ 


Returns wlh no adiusled gross mcome 


CI 


CI 


CI 


C) 


C) 


CI 








Miscellaneous repair tervlcec Other 












131,524 

127.577 
26.144 
33.640 
46.520 
20.447 


131.524 


1.911.326 


1.578,125 


407.233 

419,739 
34,143 
64,009 
138,818 
133,475 


1.170.892 

1,169,855 
32,687 
166,458 
539,725 
401,596 


953,756 

953.756 
4.060 
98.371 
409.773 
393.622 

37.914 
6,737 
3.279 


85.049 

95,049 
2.496 
26.249 
45.075 
20.403 

760 
62 

4 


178,730 

178.730 
299 
12.215 
66.058 
83.632 

11,404 
2.634 
2,036 


Returns »»ntfi adjusted gross incorrw, totai 
$1 under $5,000 


127.577 
26.144 
33.640 
46.520 
20.447 


1,775.356 
223.665 
344,831 
569,588 
501,587 


1,589.594 
66.830 
252.467 
678.543 
535.071 


$5,000 under $10,000 , 


$10,000 under $20,000 


S20.000 i«Jer $50,000 


$50,000 under $100,000 

$100 000 under $500 000 


760 
62 

] 


760 
62 
4 


111,559 

23,669 

237 


44.874 
7.936 
3,873 


24,994 
4,367 
-67 


19,880 
3,569 
3.940 


$500,000 under $1,000,000 

$1,000,000 or more 


Returns wrtti no adjusted gross income 


3.947 


3,947 


135,970 


-11.469 


-12,506 


1.037 


- 


- 


_ 


Motion pleturtK Totat 




















Returns witfi and wlttioul adjustad gross income, total 


12,961 


13.750 


459.496 


229.516 


45,229 


184.289 


174,704 


11,334 


46,652 


Returns wnti adjusted gross income, total 


12.119 


12.602 


441,460 


258.113 

CI 

20.927 
67.473 
70.024 


52.114 


205.999 


174.704 

CI 

11.332 
41,924 
50,155 


11.333 

CI 

2.596 
4.545 
2,408 


46,622 

C) 

1.465 
7,456 

10.671 


SI unUer S5,000 

SS.OOO undef SIO.OOO 

$10,000 under $20,000 

$20,000 undef $50,000 


l"l 
2.625 

4.655 
2.410 


2,625 
4.655 
2.707 


CI 

45.734 
135.632 
159,040 


C) 

1,460 
5,512 

26,176 


C) 

19.467 
61.961 
41.846 


$50,000 unow $100,000 
$100,000 un«c $500,000 
$500,000 jndef $1,000,000 
$1,000,000 0> mxe 


697 

167 

6 

5 


673 

197 

6 

5 


60,447 
14,874 
1,588 
4,680 


45,727 
33,307 
4,029 
11,513 


13,024 

-1.010 

663 

3.849 


32.703 
34,317 
3146 
7,664 


36,049 
22,401 
2.276 
9.264 


686 

176 

6 

5 


11.670 
8.967 
1.150 
5,104 


Retms wrtfi no ad|us1e<J gross income 


642 


1.148 


18,036 


-26.595 


-6.885 


-21,710 


- 


CI 


C) 


distribution, and i«fvlc«s 




















Returns wWi fend wmwut adiusled gross Income, lotal 


9496 


8,956 


175,704 


173.036 


22.859 


150.179 


135.444 


7.986 


37.593 


Returns sntti adfusted gross income lolal 


8.432 


8.432 


170,597 


199.242 


29,115 


170.127 


135,444 


7.965 


37.563 


$1ur«fcr$5 000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


CI 

1.725 
2.967 

1.911 


';i725 
2,967 
1.811 


CI 
CI 

15,072 
105.545 


CI 

14,715 
44,872 
55,331 


-480 
-1,931 
20,555 


CI 

15,195 
46,803 
34,776 


C) 

8.766 
27.803 
39.61 1 


CI 

1,725 
2,857 
1.809 


CI 

1,385 
5,010 
6,557 


$50,000 under S1W,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or iTore 


544 

150 
6 

5 


544 

150 

6 

5 


20.209 
10.877 
1.588 
4.680 


36,383 
28,057 
4.029 
11.513 


7,023 

-1,665 

683 

3.849 


29,360 
29,722 
3,146 
7,664 


28,452 
17,989 
2,276 
9.264 


533 

139 

6 

5 


9.341 
6.699 
1.150 
5.104 


Reftjms mttt no adiusled gross income 


n 


CI 


CI 


C) 


{•) 


CI 


- 


C) 


CI 


pictures: Total 




















Returns with and wittiout adjusted gross income, loul 


230,469 


233J96 


2,640,836 


3.613.319 


181,112 


3,432,207 


2.391.663 


172.673 


623431 


Returns wrtfi adiusled gross income tolal 


218.677 


221,480 


2.436.361 


3,768,082 


258,297 


3,509.795 


2,391,863 


172.624 


622,918 


$1 under $5 000 

$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 


46.023 
44.367 
73^95 
46.045 


47,257 
44.660 
73,882 
48.604 


377.527 
332,360 
551,071 
673,300 


120.281 

320.581 

1.069.359 

1.312.989 


20,714 
61,469 
66,201 
45,572 


99.567 

259.112 

1.003.158 

1,267.417 


18,829 
130,535 
650.275 
699,628 


13,113 
33,302 
72.235 
47J52 


1.971 
17,616 
109,680 
169.622 


$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 


4.405 
2.328 

133 
71 


4.463 

2,394 

144 

76' 


206.309 
172.944 
47,473 
75,377 


288.671 
411.979 
89.152 
155.070 


28,730 
1,659 
9,122 

24,630 


259.941 
410,320 
80,030 
130,240 


216,653 
301,627 
62,050 
112,066 


4.218 

2.304 

129 

71 


67,902 
137.369 
34.546 
63.810 


Retains wrth no adjusted gross income 


11,792 


11,616 


204,475 


-154.763 


-77,165 


-77.576 


- 


49 


420 



Footnote at end ot laCHe 



152 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[All figures are estimales based on samples— money amounts are m thousands ot dollars] 



size ot sdjucted grots Income 



Services— Continued 

AmuMfiwnt and recreation lervlces. eicept motion 
plcturet: Producer*, orcheelrat. and entertalnera 

Retumt with and wlltwut adjusted grota Income, total ... 

Returns «wtt) adjusted gross income, total 

SI under S5.000 
$5,000 under S10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 

SIOOOOO under $500,000 

$500,000 under 81,000,000 

$1,000,000 or more 

Returns with no adjusted gross income 

Amusement and recreation aervlcet, except motion 
pictures: Other amuaement and recreation aervlcet 

Retuma with and without adjuated groaa Income, total ... 

Returns with adjusted gross income, total 

SI under S5,000 
S5,000 under S10,000 
$10,000 under S20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
51,000,000 or more 

fleturns with no adjusted gross income 

Medical and health eervlcea: Total 

Returns with and without adlusted groaa Income, total . . 

Returns with ad|usted gross income, total 

$1 under $5,000 
$5 000 under 510,000 
$10,000 under $20,000 
520,000 under $50,000 

S50 000 under $100,000 

$100,000 under $500,000 

$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Medical and health services: Oftlces ot physlclana 

Retuma with and without adjuated gross Income, total 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
SIOOOOO under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Medical and health services: Oftlces ot dentlsia 

Returns with and without adjusted groaa Income, total 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Returns with no adjusted gross income 

Medical and health services: Otilces 
ot osteopathic phytlclana 

Retuma with and without adjusted gross Income, total 

Returns with adjusted gross income, total 

$1 under $5,000 
$5,000 under $10000 
$10,000 under $20,000 
$20,000 under $50 000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Relurni with no adjusted gross income 
Footnote at enrj ol tatlle 



97,S<7 

».8a9 

23.691 
21,324 
30,734 
17.344 



20 
2,67B 



125,521 

117.211 

19,637 
21,073 
40,777 
30,369 

3.357 
1.823 



3*7,846 

363.005 

29,260 
40,372 
73,857 
160,624 

67,632 

10.996 

52 

10 

4,841 



152,633 

151,424 

2.134 
5.331 
16,464 
66,716 



82,509 

62,129 

2,152 
4,778 
15.968 
44.710 



Adjusted groaa Income (or defldt) 



Total Income tai 



xni 

3.179 



CI 
(•) 
1.555 



98,760 

96.082 

24,346 
21,369 
31,252 
17.494 

1.051 
514 
34 
22 

2.676 



126,964 

118.630 

20.371 
21.301 
40.656 
30.676 

3,408 

1.653 

110 

53 

6.334 



392^03 

367.31 

29.315 
40,640 
74,426 
162,109 

69,382 

11.365 

64 

10 



154,450 

153,236 

2.134 
5.331 
16,464 
69,51 1 



8 
1.214 



82,735 

62.355 

2.152 
4.618 
15,968 
44,710 

13.691 
1.012 



3.iai 

3.179 



CI 
CI 
1.555 



950,051 

933.392 

121,737 
127,969 
157,465 
339,603 

59,478 
64,674 
27,966 
34,296 

24.659 



1,472,620 

1.331.021 

210.656 
168.030 
336.820 
305,381 

146,609 
102,939 
19.505 
40.881 

141.599 



17,511, 

17.196.407 

228,579 

399,883 

1,284,664 

7,621,412 

5,835.480 

1,751.383 

55,225 

21.76' 

312,993 



8,721.688 

6.654,814 

51.291 
53.065 
288.098 

2,911,354 

3,904,913 

1.401,246 

26.663 

16,184 

66,674 



5,163,534 

5,144,466 



21.325 
75.299 



1.470,645 
162,056 



7.525 
C) 



168,357 

168.271 



C) 
C> 
80.364 

57,058 
19,129 



1J54,SI4 

1,364.845 

64,595 
153,840 
455,935 
471,334 

67.472 
62.928 
21.994 
46,747 

-10,331 



2,216,957 

2.354.285 

49.846 
152,171 
588,895 
933,674 

220.690 
328.386 
68,621 
111,802 

-137,326 



12,786,602 

12,673,006 

82,906 
306, 
1,096.937 
5.369.005 

4.470,361 

1,497,16 

33,742 

16,779 

-86.404 



7,302,502 

7,348,640 

5.788 

42,394 

244,849 

2,446,683 

3,298,343 

1.269,051 

27.616 

13.916 

—46,138 



2,809,156 

2,818,617 

5,319 

37,168 

252.276 

1,534.759 



Net Income 
IMst d«lclt| 



Other 
Income 
or loaa 



2,992 
CI 



111,047 
112,546 



CI 
C) 
46,364 

39.764 
15.322 



260,374 

265.060 

30,128 
56,061 
50,006 
47,878 

22,076 
23.340 
12.53 
23,060 

-4,706 



-98,425 

-26,478 

-12,673 

-670 

10.376 

-6.399 

6,645 

-22,165 

-3,409 

1.617 

-71.947 



8,746,639 

8,724,390 

72,900 

156.166 

525.997 

3,612,639 

3,294,803 

1,030,075 

18,604 

11,204 

22.249 



4,974.662 

4,954,351 

27.313 
11.352 
110.426 

1,534,431 

2,356,718 
888,451 
15,441 
10.219 



20,311 



2,400,970 

2,395.044 

4,466 

19,623 

187,233 

1.340,061 

748.742 
93,433 



•5,027 

95.753 



C) 
CI 
41.756 

33,785 
13105 



1.094,140 

1,099.765 

34.467 

97,779 
105,929 
423,456 

45,396 
59.588 
9.463 
23.687 

-5.625 



2,315,382 

2,380,763 

62,519 
152,841 
578,519 
840.073 

214.245 
350.551 
72.030 
109.985 

-65.381 



4,039,963 

4,148,616 

10,006 

147,947 

570.940 

1,756,366 

1,175,558 

467,086 

15,138 

5,575 

-108,653 



2,327, 

2,394,289 

-21,525 
31,042 
134,423 
912,252 

941,625 

380,600 

12,175 

3.697 



6.449 



408.186 

423.773 

851 
17,545 
65,043 
194,698 

106,694 
37.434 

1,508 



16,020 

16.793 



5.979 
2,217 



844,031 

644,031 

13,045 
65,849 
273,941 
326,287 

47,512 
61,939 
18,665 
36,773 



1,520,878 

1,520,878 

5.437 
59,646 
360,876 
567,122 

168,851 
238.660 
44.443 
75.641 



9,411,269 

9,411.269 



139.854 

644.358 

3,862.194 

3.477.754 

1,221 

26,395 

9,985 



5,559,939 

5.559.939 

CI 

18,571 

139,257 

1,769,514 

2,562,037 

1,039.289 

22,381 

8,568 



2,050.067 

2,050.067 

CI 

14.280 

147.575 

1,113,421 

666,774 
105,810 



09,120 

89.120 



CI 
CI 
37.394 



75,251 

75.247 

8.872 
17,067 
30.416 
17,340 



93,336 

4,013 
14,514 
40,045 
29,600 



348,126 

348.087 

7.784 
33.902 
67,936 
159,708 

67,704 
10,992 



147.648 

147.630 

C) 

5.103 
15.160 
66,157 

49,305 
9,299 



74,728 

74,726 



2,449 
13,2% 
44,466 

13.511 
1,002 



3,179 

3179 



Business Returns/1975 • Sole Proprietorships 



153 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income. Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

[AH figures are estimates based on samples— money amounls are in thousands of dollars] 



SIM of •djiMtcd groM mcorn* 



Numbof ef- 
ts BuslnostM 



*d|utt«d 0roM Incofiw (or deficit) 

Otfw 
IncofflO 
or lou 



Not IrKwno 
(tost doflcll) 



Services — Continued 

Hodtcal and rmia\ Mnrkm; OfftcM of cniropracton 

Rolums Nftfi and wItfMut adluttod gro«« Incomo. total 

Rotuns tMt^ adiusled gross incorrw. lotsi 



SI iMor K.OOO 
SS.OOO inter St 0.000 . 
StO.OOO under S20.000 . 
S20.000 under SSO.OOO . 



SSO.OOO M» StOO.OOO 
StOO.OOO undw SSOO.OOO 
SSOO.OOO under S1000000 
St.OOC.OOO or more 



ReDtfns •flt^ no adjusted gross wicome 

Medic a t artd Itealth aerrtcer Otflcea of optontetrlsu 

Relume wftfi and Mftttout adiusted groea Ineoitto. total 

Return witn adiusted gross vtcome. taut 

$1 under $5000 

SS.OOO uidet S10.000 

StO.OOO under SJO.OOO 

S20.000 inter SSO.OOO 

J50.000 irter StOO.OOO 

StOO.OOO utder SSOO.OOO 

SSOO.OOO under St.OOO.OOO 

St .000.000 or more 

fletixns ertn no adiusted gross income 



Madi c al and fMaltft aenrtcee; Reglatered and 
practical nuraea 



Ratiffna armi and wfthout adiuated gross mcome. total 
Reruns «nt^ adiusted gross mcome, total 



SI under SS.OOO 
SS.OOO under StO.OOO 
StO.OOO under S20.000 
S2O.00O under S50 000 

SSO.OOO inter StW.OOO 
StOO.OOO inter SSOO.OOO 
SSOO.0OO iMsr St.OOO.OOO 

St.OOO.OOO or more 

Reiuns wlI^ no adiusted gross income 



Medical and haaltii aefvtces^ Nursing snd 
personal cars tactllttes 



Returns wfttt snd witttout sdlusted groes Income, total 
Renins Mtn adjusted gnjss income, total 



St inter S5000 

SS.OOO under StO.OOO . 
StO.OOO under S20.000 
S20.000 under SSO.OOO 



SSO.OOO under StOO.OOO ... 
S100 000 under SSOO.OOO .. 
SSOO.OOO under St 000.000 . 

St.OOO.OOO cv more 



F^etums Ml^ no ai^usted gross tf^conte 

Medical and Itaafttt services: Dental laboratories 
Returns ivttri snd wittiout adiustsd gross income, total .. 
Renins Mtn adiusted gross irtcome. total 



St inter S5000 
SS.OOO under StO.OOO 
StO.OOO under S20.000 
S20 000 under SSO.OOO 



SSO.OOO under StOO.OOO 

StOO.OOO inler SSOO.OOO 
SSOO.OOO under St.OOO.OOO 

St.OIXl.OOO or more 

Rattans ttnh no adjusted gross ncome 



Medical and rteatOt aarvlcar Otrm madcal and 
rtealtft I 



Rtturtta wttfi and wittiout adjusted groea Income, total 
Retisns witti adjusted gross income, total 



St inter SS.OOO 

SS.0OO mier StO.OOO 
StO.OOO under S20.000 
S20.000 under SSO.OOO 

SSO.OOO under StOO.OOO ... 
StOO.OOO under SSOO.OOO .. 

SSOO.OOO under St.OOO.OOO . 

St.OOO.OOO or fixxe 



Returns with no adjusted gross income . 



Footnote at end o( table 



2.734 
7.0S3 
e.130 



12.tn 

tt.9t7 

(•) 
(•) 
2.906 

7.isa 

1.223 
114 



S4.474 

14.641 
17.369 
13.417 
6.953 

(•) 
(•) 



I44W 

13^61 

4.437 
3.495 
3.242 
1.770 

264 



(•) 

CI 
2,715 



n 
n 



43.321 

42.791 

3.222 

4.764 
12.232 
19.951 

2.450 
290 

o 

n 

n 



19.452 

1.999 
2.734 
7.093 
9.130 

496 



12.199 

11.917 

(•) 

(•) 

2.905 

7.169 



S4.702 

14.64' 
17,597 
13,417 
8,653 

(•) 

n 



13,357 

4,447 
3.485 
3.242 
1.770 

295 

109 

to 



(•) 

n 

2,715 



n 



43.288 

3.222 

4.764 
12,232 

20.269 

2438 
261 

CI 
CI 

CI 



|S| 



523.680 

6.140 
36.966 
137.437 
264.359 

S6.SS1 
CI 



126,569 

620,030 

CI 
CI 

69.229 
591,658 

132,931 
21,440 



253.005 

35.064 
99.152 
67,716 
50.006 

CI 
CI 



644.625 

75.628 
51.282 
45.748 
269.738 

116,617 
63,677 
21,735 



219,561 

CI 
CI 

78,116 
100.711 

CI 
CI 



26,910 
57.166 
103.586 
413,353 

84.674 
24.772 

CI 

CI 

C) 



330.679 

334,200 

5,369 
21,137 
99,763 
172.123 

34.648 

CI 



356.566 

CI 
C) 

43,004 
220.991 

74,638 
14,197 



608.937 

42.873 
132.179 
194,539 
226,619 

CI 
CI 



165,515 

11,365 
24.344 
45.476 
50.980 

17190 
13.045 
3.093 



116,725 

116.091 

CI 
CI 

39,437 
55,731 

C) 
CI 



1.027413 

1,031,856 

9,637 
33,293 
179.926 
609,576 

159.202 
37.932 
CI 
CI 



CI 



(«l 



254,997 

-295 
17.701 
62.646 
143.416 

31.231 
CI 



293454 

290.967 

CI 
CI 

24.372 
204.548 

54,208 
7,479 



204.770 

26.103 
80.210 
57.246 
40.544 

CI 
CI 



84,676 

6,339 
11,165 

7,655 
37,395 

14,720 
3,855 



97,106 

C) 
CI 

37,176 
45,266 



n 
n 



34,578 
225,008 

51,016 
11,490 

n 

CI 
CI 



79,203 

5.664 
3,436 
36,915 
28,707 

3,417 
C) 



S<.S79 

65,611 

CI 
CI 

18,632 
16.443 

20,430 
6,709 



137,293 
186,075 



CI 
CI 



60,839 

3.046 
13159 
37.823 
13.585 

2.470 
9.190 
1.S66 



21,947 

20,963 

CI 
CI 
2,261 

10,445 



696,136 

5,399 
25,691 
145,346 
364,566 

106,166 
26,442 

CI 
CI 

CI 



Number of 
returns 



Total Income tai 

Amount 



211,267 

211.267 

C) 

6.662 
51.002 
122.551 

27,531 
CI 



259,3(1 
259.361 



CI 

26.224 
160.675 

56.657 
12.459 



70,324 
121,167 
162J53 

CI 



96.223 
96.223 

!•! 

8,1 
25.002 
36.699 

14,226 
6.791 
1.436 



76,759 

CI 
CI 

23,243 
41,022 



CI 
CI 



7134(0 

713,380 

CI 

12,275 
112,590 
436,662 

121,013 
28,179 
CI 
CI 



1S,701 

15,701 

CI 

2,233 
6,514 
6,130 

496 



11,643 

11,629 



CI 

2,905 
7159 



43467 

43,367 

5,319 
16,103 
12,898 

8,853 

CI 
CI 



•.580 

8,573 

CI 

2,650 
3.242 
1,659 

259 
76 
3 



CI 

CI 

2,715 

1,669 

CI 
CI 



3(421 

36,321 

CI 

3,701 
11475 
19,651 

2.450 
260 
CI 
CI 



154 



Business Returns/1975 • Sole Proprietorships 



Table 1.6— Individuals With Sole Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 

of Adjusted Gross Income— Continued 

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



Stz9 of adjuated gross lncom« 



Butlneu 
receipts 



Adjusted gross Income (or deficit) 

Other 
Income 
or toss 



Net irtcome 
(less deficit) 



Total Income tax 
«:.<" Amounl 



Services— Continued 

L«9al Mrvlcs* 

Retuma with and without adjuftKl groaa Incoirw. total . 

Returns witrt adiusted gross income, loiai 

St under SS.OOO 
S5.000 under S10.000 
StO.OOO under $20,000 
S20.000 under $50,000 

S50.000 under S100000 
StOO.OOO under $500,000 
$500,000 under 51,000,000 
St .000.000 or more 

Returns WTlh no adjusted gross income 

Educational services 

Retuma wltti and wHhout adjusted gross Income, total 

Returns wlh adtusled gross income, lolal 

$1 under 55,000 
SS.OOO under 510,000 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under 5100,000 
5100,000 under $500,000 
S5OOO00 under $1,000,000 
$1,000000 or more 

Returns with no adjusled gross income 

Engineering and architectural services 

Return* wittt and witltout adjusted groat Income, total 

Returns with adjusted gross income, total 



$t under S5.000 
$5,000 under 510,000 
$10,000 under 520,000 , 
$20,000 under $50,000 

$50,000 under $tOO,000 
$tOO,000 under 5500,000 
$500,000 under $1,000,000 
51,000,000 or more 

Returns with no adjusted gross income 



Returns with and without adjualed gross Income, total 

Returns wilh adiusled gross income total 

$1 under $5,000 
SS,000 under $10,000 
$10,000 under 520,000 
$20,000 under $50,000 

$50,000 under StOO,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 Of more 

Returns with no adjusted gross income 

Accounting, auditing, and boolrheeplng services: 
(^ertttled public accountants 

Returns with and without adjusted gross Income, total 

Relurns with adjusted gross income, total 

SI under $5,000 
$5,000 under StO.OOO 
$10,000 under $20,000 
$20,000 under $50,000 

$50,000 under $100,000 
$100,000 under 5500,000 
$500,000 under $1,000,000 
$1,000,000 or more 



Returns with no adjusted gross income 



Accounting auditing, end l>ookheeplng services: 
Other Bccounllng. auditing, and bookkeeping services 



Returns with and without adjusted gross Income, total 

Returns with adjusted gross income, total 

SI under $5,000 
$5,000 under $10,000 
StO.OOO under $20,000 
S20,000 under $50,000 

$50,000 under $100,000 
$100,000 under $500,000 
$500,000 under $1,000,000 
$1,000,000 or more 

Relurns with no adjusted gross income 
Footnote el end oi tatile 



149,e74 

147.290 

S,985 
14,466 
37,389 
64,651 

16.121 

3.E12 

54 

12 

2.584 



146,1(7 

144.456 

22.658 
26.735 
58.253 
34.232 

2.393 

276 

5 



74,374 

73,322 

5,160 
12,343 
22,226 
30,028 

3.01! 

529 

12 

3 



150,891 

149.781 

12,934 
21,911 
51,847 
58,616 



3 
1,110 



26,366 

26,261 
!■> 

n 

6,378 
15,636 

2,131 



126,003 

123.967 

12.479 
20,529 
45,489 
43.385 

1.879 



160,951 

148,367 

8,985 
14,466 
37,958 

65,133 

18,128 

3,631 

54 

12 

2,564 



147,876 

146,145 

22,556 
26.780 
58,655 
35.274 



74,374 

73,322 

5.160 
12.343 
22.228 
30.028 

3.019 
529 



151,490 

150,360 

12,934 
21,956 
51,930 
59,041 

4,010 
500 



26.365 

26,261 

(■) 

6,376 
15.636 



2,131 



12S.135 

124.099 

12.479 
20.574 
45,552 
43,405 



4,481,120 

4,414,917 

80,387 

288,550 

655,845 

1,800,841 

1,097,684 

463,350 

19,719 

8,541 

66,203 



731,831 

716,099 

129,907 
116,360 
241.143 
187.320 

32.341 
4,406 
1.734 
2, 

15.732 



1,476,253 

1.437,772 

53,721 
154,638 
282,892 
649,123 

179,438 
97,244 
6,629 
13.887 



37,481 



1,715,207 

1,706,554 

45,023 
157,197 
396.380 
851,327 

207.935 

47.196 

1,241 

256 

8.653 



687,984 

685,999 

(•) 
CI 

74,455 
421,611 

142,681 
29.055 



1,027,223 

1. 020.555 

43,108 
141,996 
321,925 
429.516 

65,254 

16.140 

616 

6.666 



4,452,176 

4,545,485 

25,473 

106,159 

569,995 

2,029,253 

1,209.142 
548.413 
36,817 
20,233 

-93,309 



2,336,363 

2,254,340 

59,808 
196,579 
865,127 
930,426 

153,058 
37.796 
3.922 
7.622 



1,573,981 

1,615,213 

16.818 
91.173 
341.200 
660,289 

203,766 
86,496 
8.150 

7,319 



41,232 



2.987,464 

3,007,858 

43.266 

169,615 

791,553 

1,663,613 

257,397 
72.425 
3.676 
6,293 

-20,394 



769,519 
774,661 

CI 

I'l 
101,089 
474,836 

138,635 
42,020 
6.136 

CI 



2,229,863 

2,245,115 

41,866 

159.068 

690.800 

1,197,803 



3,833 
15.252 



2,218,916 

2.228.330 

15,256 
102,828 
287,963 
904,314 

639,657 

259719 

12,002 

6,591 

—9,414 



216,662 

219,097 

40,258 
45.415 
69.204 
49,655 

11,026 

769 

739 

2.031 

-2,535 

483,210 
463,539 



33,347 
82,841 
230.757 

82,002 
34,480 
2,570 
5,665 

-329 



807,467 

804.812 

15.217 
71,051 
160,619 
435.829 

96,195 

24,999 

666 



330,200 

329,996 

n 

C) 

35,804 
208.050 



477 J«7 

474,816 

14,054 
66,695 
125,015 
227,779 

31,442 

9,463 

368 

2,451 



2J33,260 

2,317,155 

10,217 

3,331 

282,032 

1.124.939 

569,485 
288,694 
24,815 
13,642 

-63.695 



2.019,801 

2,035.243 

19.550 
151,164 
795,923 
880,773 

142.032 
37.027 
3.183 
5.591 

-15.442 



1,090,771 

1.131.674 

5.161 
57,826 
258,359 
629,532 

121.764 
52.018 
5.580 
1,434 

-40,903 



2,179,997 

2,203,046 

28.069 

98.564 

630.734 

1,227,784 



161,202 
47,426 
2,990 



439,319 

444,665 

CI 
CI 

65.285 
266,786 

73,862 
26.484 

5.802 
C) 



1,762,596 

1,770,299 

27,814 
92,393 
565,785 
970,024 

89.876 
20.942 
3,465 

-17.703 



3,199,398 

3,199,398 

3,363 

36,357 

315.737 

1.427.679 

933.640 
434.703 
29.615 
18.304 



1,392,619 

1.392.619 

5.639 
85,572 
499,002 
643.746 



119.525 
29,385 
3,519 
6.231 



1,087,877 

1.087.877 

C) 

31.712 
194.762 
611.236 

162.966 
70.923 
6,911 
6,789 



1,980.767 

1,980,767 

3,079 

67,382 

464.267 

1.175.979 

204.007 
58.683 
3.456 

3.914 



534.011 
534.011 



CI 

51.642 
332,511 

108.563 
34.065 



1,456,142 

1.455.142 

3.079 
64.571 
412,713 
649,945 



133,169 

2.325 
10,326 
34,965 
63,913 

17.962 



120,330 

120.323 

4.749 
22.134 
56.960 
33.803 



2.393 

275 

5 



65.644 

CI 

8.916 
21.432 
30.014 

3.017 
529 



132,757 

132.753 

2.030 
17.302 
50.507 
58,444 

3.966 



26,267 

25,267 



CI 

6,358 
15.636 



107,937 

107,933 

2,030 
16,458 
44.149 
43,211 



(2(.397 

928.148 

263 

4.846 
55.065 
328.428 

319.495 
193.510 
16.477 
10.064 

249 



288,293 

609 
11,440 
84.037 
133,834 



39,839 
12,762 
1,941 
3.831 



C) 



267.487 

CI 

4.307 
33,347 
134.599 

54,636 
32,968 
3.529 
3,749 



439.921 

282 

9.340 
77.773 
2Si.666 

68.6:<> 
26.344 
1.950 
2.735 

C) 



136.041 

136.044 



C) 

8.370 
72.825 

36,423 
15.304 



305,713 

305.706 

282 

9104 

69.403 

181,135 



Business Returns/1975 • Sole Proprietorships 



155 



Table 1.6— Individuals With Sole 



Proprietorship Businesses: Adjusted Gross Income, Net Income, and Income Tax, by Industry and Size 
of Adjusted Gross Income— Continued 





[All ligures 


are eslimates based on samples— money amounts are in 


thousands of dollars] 










Numbvr ol— 


BMlnvu 


Adjutttd grou Incom* (or 


deficit) 


Texible 
Income 


Total Income u> 


SiM Of tdMM ffroM tnconM 


R«UTO 


BinlrwuM 


TottI 


Ntl liKoni« 
(l«M deficit) 


Other 
Income 
or loM 


Number ol 


Amount 




(II 


m 


13) 


(4) 


(SI 


(6) 


(7) 


(8) 


(9) 


Services— Continued 




















Omtr wrvtcm 






















m,os3 


196.333 


1,411,249 


3 692,106 


456.490 


3,135,616 

3,276.830 

59.007 
198.091 
754.273 


2,471,661 

2.471.661 

12.449 

88.779 

508.728 

1.185,350 

401.105 
229.074 
21.087 


158,417 

158.409 

8.064 
24.003 
56.255 
57.757 

6.266 

1.965 

40 

17 

CI 


622,038 

821,959 

1.420 
11.910 
67.916 
266.064 

126.766 
101.792 
10.890 
13.179 

CI 




169 515 


192 572 


1 350011 


3 744 892 


466062 




30.920 
31.063 
59.362 


31.192 
31.163 
59.900 


126.673 
161.610 
354.025 


67.153 
231.604 
650.593 


26.146 
33.513 
96.320 










8.295 

1.995 

41 

17 


6.430 

2.064 

43 

21 


136.709 
111,659 
15.697 
12.067 


529.402 
307.451 
25.974 
34 242 


79.642 
56.761 
10.640 
6614 


449.760 
248.690 
15134 
25 626 






$1 000 000 (X more 




3 SIB 


3.751 


61 236 


152 766 


11 572 


-141.214 




Nature of Business Not Allocable 
















n,ss6 


MM* 


23t,on 


»3,426 


44,289 


219.137 


168,807 


12,956 


41,642 


















12.952 

CI 

4.088 
3.717 
3.970 


41.887 

C) 

1,491 
5,120 
17,652 




4.442 
5.046 
3.755 
4.131 


4.442 
5.046 
3.755 
4.379 


34.669 
62.300 
23.024 
37.949 


11.522 
36.707 
53.061 
119.205 


5.996 
11.496 

1.947 
16.416 


5.524 
25.209 
51.114 
102.767 


(•) 

13.663 
31.061 
61.326 


$5000 urxjer SIOOOC 


JIO.OOO unOw $20,000 

$20,000 uncJW $50,000 


$50,000 un*. $100,000 
$100,000 undec $500,000 
$500,000 undec $1,000,000 
$1,000,000 or mora 


321 
167 

] 


321 
167 

6 


n 

9.331 
16.646 


20.177 
24.037 
6.396 


3.020 
4.772 
2.952 


17.157 
19.265 
3.444 


16.663 
20.202 
4.469 


321 
167 

6 


5.800 
6.996 

2.679 


Rehxns wiffi no adfusted gross income 


665 


665 


15.634 


-7.679 


-2.316 


-5.363 


- 


C) 


CI 



(*] Estimate is r>ot shown separatety because ol the small number ol sample returns on which it was based However, the data are included m the appropnate totals 
NOTE Because o) the small number of sample relurns, data are not shown separately for all mduslnes. however. Ihey are included in the appropriate totals. 



156 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorstiip Businesses: Adjusted Gross Income by Selected Industry and Size of Income or Deficit 

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



AdJwMd 0rou IncoflM (Ina dvDdt) 



Salaflm and wagM 



Total Incofna tax 



AM Industries 

Bualnaaaat ivWi and wtttwut r>«t lncc«n«. total . 



Businesses witti net income, lotal 

St undei S2.000 
S2.000 unlef SS.OOO 

t5,000 un(»f SIO.OOO 

S10,000 undei S25.000 

125,000 under SSO.OOO 

$50,000 or more 

Businesses wTt^ defiat Iota] 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

All Nonfarm Industries 

Bualnaaaat wWi and wtttioul net Income, total 

Businesses Mnth net income, total 

$1 under 12.000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25.000 

$25,000 under $50.000 

$50,000 or more 

Businesses wrtti deficit, total 

Under $5,000 

$5,000 under $10,000 

110,000 under $25,000 

$25,000 or more 

Agriculture, Forestry, and 
Fishing 

Bualnai M i wttti and wtttioul net Income, total 

Businesses witti net income, total 

$1 under 12,000 
12,000 under 15,000 
15.000 under 110,000 
110,000 under 125,000 
125.000 under 150,000 
150.000 or nMxe 

Businesses witti deficit, total 

Under 15.000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or mote 

Farms 

Businesses wttti and wlttKHil net Income, total , 

Businesses witti net income, total 

11 under 12,000 
12,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 

Businesses with deficit, total 

Under $5,000 

U.OOO under $10,000 

$10,000 under $25.000 

$25,000 or more 

Field aop 

Businesses witti snd wtttwut net Income, total . 

Businesses «»Tlh net income lolai 

$1 under $2,000 
$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25000 under $50,000 
$50,000 or more 

Businesses witfi deficit, total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 



Footnote at end of table 



«.e5«.373 

6.984.202 

2.733.823 
1.623.930 
1,265.252 
1,116.62 
371,019 
129,943 

3,344,229 

2.802,689 
362.948 
166.272 
53.653 



7,231,346 

5.487,531 

2,115,105 

1,259,333 

1,000,563 

662.572 

297,143 

110.079 

1,948.829 

1.709.007 
161.855 
71,071 
21.681 



1.762.623 

705.880 
407.512 
296.424 
271.918 
80.128 
21.386 

1.558.460 

1.219.016 
210.866 
99J92 
33.090 



3,045,302 

1.621.079 

647.144 
372.049 
268,761 
255,938 
73,984 
19,923 

1,464,340 

1,137,340 
201.869 
95.827 
32.345 



918.090 



146.165 
52.743 
14.343 



308.746 
59.470 
25.418 



7,365,833 

2,834,819 

1,647,753 

1,276, 

1,124,849 
371,642 
130,326 

3.496,136 

2,909,169 
364.403 
167.576 
54.988 



5,734,192 

2,177,503 

1,274,453 

1,007,160 

867,086 

297,610 

110,360 

2.025.384 

1.766,934 
162,310 
71,693 
22,447 



3.367,244 

1,799,665 

718,273 
408.763 
2%.991 
274.042 
60.180 
21.416 

1.567.579 

1.223.605 



1,651,641 

657,316 
373,300 
269,284 
257,763 
74,032 
19,946 

1,470,752 

1,140,235 
202,093 
95.883 
32,541 



1J34.421 

930.395 

341.056 
227.045 
147.930 
147.260 
52.750 
14.354 

404.026 

309.439 
59.470 
25.419 
9.698 



33«,23l,3«a 

290,767,924 

22,706,472 
32,481,561 
52,288,545 
91,947,080 
53,792,546 
37,551,700 

48.453,474 

23,960,429 
6,088,417 
7.850,380 
8554.248 



240.794,707 

17,727,793 
26,423,263 
43,522,590 
76,150,160 
45,055,095 
31,915,806 

33,160,034 

16.932.262 
5,655480 
5.435.503 
5.136.789 



53.412.820 

5.262.866 
6.536.707 
9,432.529 
16,723,097 
9.421,689 
6.035.932 

15.876.850 

7,329,610 
2.511.248 
2.499.948 
3.536.044 



6S,26«,6S7 

49.973.217 

4,978.679 
6.058,318 
6,765,955 
15,796,920 
8,737,451 
5,635,894 

15,293,440 

7,026,167 
2,432,937 
2,414,877 
3,417,459 



24,181.209 

2.006.855 
3.041,087 
3.665,713 
7,374,071 
5.154,358 
2,939,125 

4,627,911 

2.093,949 
855.309 
724.215 
954.438 



108,905.398 

31.461,579 
17.197,517 
16,989,726 
23,930,456 
14,577,537 
10,589,292 

43,995,548 

37,671,838 

4.640,226 

2.134,355 

318,566 



110,992,081 

86.309.529 

25.640.161 
13.668.261 
13,317,441 
19,573,180 
11.661,068 
9.006.798 

26.390.599 

23.859.750 

2.095.294 

740,940 



44,61 1J«0 

57,272.242 

2.243.924 
5.449.062 
9.132.552 
17,418,062 
12,602,921 
10,425,721 

-12,660,982 

—4,154,319 
-2,555,659 
-2,508,299 
—3,442,705 



45,624,890 

1,715,903 
4,224,020 
7,216,229 
13.445.916 
10.123,286 
8.899,536 

-5,988,437 

-2,224,012 

-1,125105 
-1,067,794 
-1,571,526 



44.241.600 


5,587,213 


24.642.649 


12.555.439 


6.711.614 
3.864,045 
4.055.364 
5.719.126 
3.158.348 
1.694.212 


574,826 
1.344.864 
2.109.166 
4.215,737 
2,680,449 
1,630,397 


20.246.555 


-6,968,226 


15,655.564 

2.740,517 

1.506.260 

504,245 


-2,059.080 
-1,493,000 
-1,488.613 
-1.927.533 


41,158,095 


4,974,807 


22,984,664 


11.647.352 


6,120,809 
3.605,713 
3.753.716 
5,424,840 
2,945,637 
1,593.045 


528.021 
1.225.042 
1.916.323 
3,972,146 
2,479,635 
1,526,185 


18.679.749 


-6,672,545 


14.396.910 

2.558.601 

1.409.892 

459.909 


-1.930,307 
-1.430.554 
-1.440.505 
-1.871,179 


18,854,926 


5,487,597 


14,179,137 


7,240,523 


3,498,491 
2,274,759 
2,225,361 
3,202,179 
2,091,746 
1,141816 


283,848 
741,137 
1.049,262 
2,307,470 
1,784,486 
1,074,320 


4813,380 


-1,752,926 


3,880,764 
705,246 
288.792 
-49.420 


-456,355 
-419,332 
-388,038 
—489,201 



1,919.339 
900,959 
576,707 
443,461 
123,661 
46,581 

2.613.442 

2.247.010 
259.449 
104.326 
29.655 



4,630,873 

3,195,729 

1,563,443 
737,204 
472,558 
349,761 
104,061 
40,764 

1,571,801 

1,410,540 
118,086 
41,915 
12,166 



843.031 

417.762 
185.189 
1 18.273 
101.363 
21.430 
6.234 

1,172,598 

941.659 
149.625 
65.934 
18.243 



1,843,913 

762,447 

374.269 
168.195 
105.138 
94.461 
19.676 
5849 

1.092,242 

872.134 
142.045 
62.889 
17.784 



715,479 

426.558 

196.759 
98.492 
60.152 
54.368 
14.625 
4.216 

293.372 

231.837 
39.694 
16,373 



77J04,54» 

40,666.650 

22,879.475 
8,162.569 
5,046.003 
3,778.197 
1.218,077 
626.527 

39.937.304 

32.612.978 
4.647.157 
2,246,090 
1,130,083 



34,996,160 

19,447,303 
6,993,263 
4,294,859 
3,300,049 
1,112,6 
573,568 

24.498.671 

21.165,416 

2,137,970 

957,587 

505,695 



24,445,453 

6.815.710 

4.044.628 
1.292.446 
838.554 
523.143 
117,172 
56,448 

17,774,670 

13,076,732 

2,696,706 

l,3%,322 

681,283 



22,455,235 

6,158,259 

3.602.890 
1.167.463 
764.037 
486.362 
105.626 
53.568 

16.396.492 

11,975.813 

2.523.220 

1.314.590 

647,361 



3.736.541 

2.124.172 
743.911 
493.622 
296.639 
66,133 
30,712 

4,237,926 

3.098,048 
738,782 
283,193 
122,892 



23,021,377 

10,966,506 

6,339,180 
3,585, 
2,809,173 
2.734.197 
756,539 
-462.956 

16.719.226 

9.213.179 
2,548,728 
2,394,564 
2,631,188 



7,688.459 

4,476.955 
2.450.978 
1.806.353 
1.827.215 
425,114 
-466.306 

7.880.365 

4,918,346 

1.082,429 

951,147 

955,743 



I4JM.>34 

5,271.500 

2.092.160 

1.226.735 

1,107,644 

980.248 

360.727 

7,367 

9,440,111 

4,635,912 
1,534811 
1,598,551 
1,750,495 



13,728,053 

5,179,053 

1,989.898 

1,193,208 

1,073.356 

966.332 

360.376 

13,292 

8.955,802 

4.351,404 
1.465.935 
1.535.807 
1,683.727 



3.202.073 

1,090.471 
789.711 
682.477 
596.070 
239.127 
36.784 

2.328.380 

1.239,071 
385,796 
393,637 
316,869 



7.108,423 

5,152,976 

1,775,704 
1,049,949 
1,017,% 
1,031,964 
362,560 
126,267 

2,267,410 

2,016,195 
186,765 
64,342 



4,168.963 

1.440.041 
618196 
B21.401 
817,607 
291,151 
106.992 

1,361.122 

1,255751 
90,564 
23.927 
7,193 



2,1(6,462 

1,177,706 

387,605 
257.391 
222.171 
230,371 
n,647 
20,670 

1.015,253 

849,514 
113,169 
42,690 
12,055 



2,004,472 

1,081,074 

352.465 
237,073 
199.753 
215.983 
71.517 
19.327 

943.783 

786.876 
106,684 
40,680 
11,579 



m,269 

660,889 

203,645 
156.014 
115.222 
127,037 
51,246 
14,021 

244,060 

201,902 
31,058 
9,417 



Business Returns/1975 • Sole Proprietorships 



157 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

[All ligufes are estimates based on samples— money amounis are m thousands ot dollars] 



Numb«f of— 



li>du«tTY and alM of 
n«l ti>cofn« or doftctf 



Adjuitod gfou ItKoifM (let* deficit) 



Satarlet •i>d wtgo* 



OIlMf 



mi 
lo tm and 
ttatutory 

Bd)MulMlltt 



Total IncofTM lai 



Numbar of 
raturrta 



Agriculture, Forestry, and 
FIshlfig— Continued 

F a n na Cori U mjad 



Fnjrt. tje« nut. and 

Bualnaaaaa wWt and wluiout not InconM, loW 

Busmessas wflti net ^xonie. lolaj 

SI undo K.OOO 

52.000 under $6,000 

$5,000 under $10,000 

$10,000 under $25.000 

$25,000 under $50,000 

$50,000 or rtxxB 

Businesses witn deficit total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

Horticunural specialty 

Bualneaaea wttfi and wtttmut net Incoma, total 

Businesses wTtn nei income, total 

$1 under $2,000 

$2,000 under $5,000 

$5,000 under S10.000 . . 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 

Buanesses witn deficit, total 

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

$10,000 under $26,000 

$25,000 Of more 

Uvestodr 

I ivttti and aitltiMit net lncofnt> total 

i With fiel income, total 

51 under $2,000 

$2,000 under $6,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $60,000 

$50,000 or more 

Businesses with defial. total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$26,000 or more 

Aremal specialty 

Bualneaaea wttti and arttfiout net Incoffia, total 

Businesses wnfi net income, total 

$1 under $2,000 

$2,000 under 55.000 

$6,000 under $10,000 
$10,000 under S25.000 

$25,000 under $50,000 

$50,000 or more 

Busaiesses wrtti delicft total 

Under 55.000 
$5,000 under S10.000 
$10,000 under $25,000 
$26,000 or more 

Fanns not allocable 

Bualnaaaea wttfi and aiftfiout net IncoffM, total 

Busaiesses aritfi net ncome. total 

$1 under $2,000 

$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
S26.000 under $50,000 
$50,000 or more 

Businesses witn defol total 

Under $5,000 

$5,000 under $10,000 

$10000 under $25,000 

$25,000 or more 

Footnote at end of table 



(» 



73.47t 

xim 

t3,2W 
13,442 
lt,3l» 
3,357 
1.443 

86,013 

97,515 
10,175 
6,390 
1«7 



2^67 

n 

(!) 



10,392 

9,169 

(•) 
!•) 

199 



1J96.072 

571.619 

2<7.5e5 
111,292 
100,660 
92,705 
17,122 
3,467 

784.776 

601. 7B7 
112,662 
53J60 
17.759 



54,599 

7.861 

5,029 
979 

P> 

n 
n 

46,715 

37,646 

5,544 

2,659 

967 



58,743 

30,196 
17.637 
5,865 
4,312 
496 
959 

136,807 

113,814 
13,334 
7.773 
1.926 



159,910 

73,1 

30M2 
13J99 

13,442 



96,145 

67,567 
10,182 
6,390 
2,006 



18Mt 
7,696 



2,567 

n 



.254 

10,393 



1459,779 

573.267 

247.732 
111.337 
100,860 
92.705 
17,162 
3,471 

786.512 

602.487 
112.606 
53,564 
17,855 



54,705 

7,861 

5,029 
979 
(•) 
(•) 
(•) 

n 

46,624 

37,755 

5,544 

2,658 

867 



195,767 

56,915 

30,240 
17,637 
5,868 
4,312 
498 
369 

136,852 

113,816 
13,334 
7.774 
1.926 



199,780 
222,007 
702,607 
823,013 
565,720 
559,259 

693.674 

276.225 
136.295 
124.216 
156.936 



416,442 

328.463 
31.477 

n 

CI 
!•) 
CI 
71,936 

87.969 

55,601 

n 
n 

16,609 



21.575.939 

2.676.914 
2.607.143 
4.276.597 
7.199.092 
2,967.900 
1.948.293 

9.529.542 

4.456,215 
1.370.608 
1.496.550 
2,206.169 



241.302 

19.006 

35,333 

CI 

C) 

CI 

CI 

182.857 

82.439 
12.372 
39.853 
48.193 



726,396 
653,928 

44.647 
101.041 

93.728 
175.408 

47.357 

91.747 

171.467 

63.736 
42.972 
29,643 
35114 



2,767,563 

1,360.941 

354.119 
190.765 
232.242 
285.275 
163.010 
138.535 

1.426.959 

1.026.029 
188.304 
138.401 
81.555 



106.270 

32.349 

CI 

C) 

CI 

C) 

20.730 

175.398 

153,534 
CI 
CI 
3,363 



I5.4«5,S7< 

6.447.323 

1.737.218 

896.065 

1.176.423 

1.770.159 

647.501 

250.844 

9.055.692 

6.736,205 

1.322.741 

729,588 

335.349 



156,495 

83.229 

17.603 

C) 

C) 

C) 

C) 

734.166 

521.559 
93.897 
75.266 
43.434 



3,563,456 

972.256 

447.102 
207.387 
103.803 
152.416 
29.402 
36.065 



2.112.728 
233.460 
179.698 
77.769 



200,277 

603.469 

24.073 
47.003 
106.510 
181.902 
119.236 
124.745 



-112.283 
-73.969 
-101.668 
-115.372 



20,573 

54.761 

789 
CI 
CI 
CI 
CI 
19,642 

—34.188 

-16,380 
CI 
C) 
-9,899 



-360,268 

3.468.017 

191,780 
366.166 
712.149 
1.377.069 
548.572 
272.261 

-3.828.275 

-1.114.245 
-802.534 
-799.128 

-1.112.368 



-173,652 

38.422 

6,446 
3.429 

CI 

C) 

CI 

CI 

-212,074 

-72.534 
-37.409 
—41.764 
-60.367 



242.160 

21.085 
57.268 
39.898 
74.101 
19.049 
30.769 



-159.510 
-89.341 

-108.867 
-84.172 



97,654 

35.001 

15.914 
4,977 
8,066 
4.919 
655 
490 

62.586 

51,690 
5,233 
4.298 
1.397 



3.173 

2.497 
C) 
CI 
CI 
C) 
C) 

8.446 

7.536 
C) 
C) 
CI 



269.112 

137,978 
59,820 
35,370 
32,040 
4.114 
922 

579,708 

454.410 
81.646 
34,965 
9.493 



48,396 

6.769 

4.974 
S49 
CI 
CI 
I'l 
CI 



34.834 
4.602 



135,793 

26.512 

18.829 
3.742 
1,062 
2,486 
219 



92,818 
10.297 
5.378 



376.907 

184.544 
74.528 
57.284 
44.624 
11.738 
5.289 

1.134.741 

784.727 
149.162 
125.427 
78.379 



36.839 

26,955 

!•! 

CI 

CI 

CI 

CI 

157,01 

131.047 
CI 
CI 
CI 



9,982,648 

1.666.035 

989.280 
323.991 
201.658 
124.619 
20.100 
16,958 

8.323.306 

5.912.488 

1.339,613 

703,616 

363.356 



757,031 

73,645 

56,846 
6,661 
CI 
CI 
C) 
CI 

683.386 

512.816 
79174 
68.526 
22.670 



287.573 

233,212 
33.755 
3.337 
14.135 
2.945 
1.367 

1.922,695 

1,556,326 
202,547 
130.374 
36.515 



380.565 

145.502 
69.234 
68.448 
58,749 
32,036 
8.50' 

695.410 

353,585 
113111 
114,542 
118,546 



67,346 

14,670 

4.605 
CI 
CI 
CI 
CI 
997 

52,575 

37.967 
CI 
CI 
6,062 



5,843,1(4 

1.313.271 

556.158 
205.908 
262.616 
268.451 
78.829 
-37.375 

4.560.661 

1.937.962 
785.462 
825.100 

1.064.361 



43,428 

19.937 
7.513 
C) 
C) 
CI 
CI 

262.844 

81.277 
52.132 
48.504 
80.931 



1,666,444 

442.525 

192.805 
116,364 
60.568 
64,180 
7,408 
6.939 

1.119126 

715.912 
120.254 
158.191 
125,426 



53.617 

16.532 
13,003 
9,742 
9,613 
3.338 
1.400 



49,669 
4,506 



12,136 

3,771 

2,412 
C) 

n 
n 
(•) 

254 

8,365 

7.548 
CI 
CI 
(•) 



>0<,867 

321.649 

104.763 
54.891 
69.627 
74.291 
16,214 
3,236 

487.416 

400.525 
58,840 
20,866 
7.482 



42,783 

7.432 
4,963 



806 



n 

C) 
CI 
C) 



29.477 
3542 



42.902 

21.049 
12.184 
4,836 
4.306 
494 
367 



98.800 
8.045 
4.374 



158 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprletorstilp Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 





[All ligures a/e eslimaies tased on samples— money amounts are in thousands of dollars] 












NumlMf of— 


Bualneaa 
recelpM 


Adjusted grow Income (less deflcll) 


Total Income las 




Retunis 


BualnMaes 


Total 


Net Income 
or deflcft 


Salaries and wages 


OHiet 

Ineoma 

leaa 

loaaea and 

aUtutory 
adiuatmenta 


Number ot 
retuma 




tnduatry ind ilie ot 
n«t lrKom« or d«flctt 


Nuinber of 
rvluma 


Amount 


Amount 




(1) 


HI 


13) 


(4) 


|S| 


(61 


(7) 


l"l 


(9| 


(10) 


Agriculture. Forestry, and 






















Fistiing — Continued 












































Farms, operators onfy, loUl 
























2.74«.$24 


2.761.783 


62,388,014 


36,788,021 


3,561,755 


1.741,488 


21.236,674 


11.989,592 


1,764,778 


S.632,190 


Susrnesses wilh nel income, total 


1.332.797 


1.336.998 


47.291.260 


19.036.700 


10,121,556 


676.307 


5.287.599 


3.627.545 


854.090 


2.621. 608 


St unOer $2,000 
K,000 unOar S5.000 
S5,000 uraer $10,000 
$10,000 under $25,000 
$25,000 undsf $50,000 
$50,000 or more 


521.783 
289.132 
210.412 
225.706 
68.436 
18.847 


524.163 
289.177 
210,587 
225.738 
68.477 
18.856 


4.685.141 
5.553.779 
B.062.179 
15.023.803 
8.450.062 
5.516.296 


4.7%.749 
2.718.553 
2.823.450 
4.600.768 
2.675.164 
1.487.918 


407.193 
953,375 
1.509.678 
3.497.999 
2.306.545 
1.446.566 


323.095 
151.065 
92.589 
85.981 
19.016 
5.598 


3.099.990 
1.014.608 
637.818 
409.139 
96.505 
49.912 


1.289.566 
750.570 
675.754 
693,630 
272.104 
-8.560 


268.520 
173.342 
143.722 
185.761 
55.969 
16.252 


605.362 
297.150 
311.362 
523.080 
475.357 
426.461 


Busjnesses with deficrt. total 


1.419.072 


1.424.785 


15,096.754 


17.913.015 


-6.559.801 


1.067.390 


15.988.738 


8.484078 


914.197 


3.064,528 


Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 


1.097.130 
198.546 
94.750 
31.527 


1.099.504 
198.770 
94.792 

31,719 


6.888.294 
2.411.447 
2,369.127 
3.407.886 


13.734.923 

2.494.450 

1.367.255 

447.781 


-1.885.880 
-1.409.308 
-1.423.751 
-1.640.862 


850.789 
138.924 
62.530 
17.663 


11.627.125 

2.487.533 

1.294,990 

636.688 


3.993.678 
1.416.225 
1,496.016 
1.651.955 


760,635 
104,173 
39,804 
11,464 


1.852.928 
443.655 
410.768 
413.946 


Field crop 
























1,033,119 


1,037,137 


26,429,428 


15,158.497 


4J43,522 


625.365 


6,981,415 


3,933,560 


682,183 


2.301,544 




660.736 

226.596 
157.796 
94.902 
121.125 
47.469 
13.550 


663.572 

228.656 
157.796 
94.944 
121.156 
47.469 
13.551 


21.928.677 

1.753.486 
2.611.896 
3.045.561 
6.782.269 
4.887.829 
2.847.634 


10.772.579 

2.406.014 
1.543.478 
1.407.244 
2.548.063 
1.844.597 
1.060.672 


5,943.040 

180.179 

513.679 

682.232 

1.929.201 

1.621,598 

1,016,151 


350.291 

153,179 
82.528 
48.803 
48.252 
14.023 
4.029 


2.976.455 

1.703.932 
587.806 
374.019 
232,567 
60,619 
27,747 


1.853,084 

521.903 
441.993 
350.993 
386.295 
162.380 
16.774 


458,738 

131,572 
101,824 
64,644 
102.000 
45.972 
13.226 


1.588.446 




316.549 




179^10 




173.954 




307.907 


$25,000 under $50,000 
$50,000 or more 


322.529 
296.141 




372.923 

281.061 
57.113 
25.055 
9,837 


373.565 

281.751 
57.113 
25.056 
9,645 


4.5O0.751 

1,993.718 
834.311 
720,096 
952,626 


4.401.227 

3.527.309 
664.343 
264.955 

-52.631 


-1.699,516 

-427.157 
-404.218 
-383.136 
—185.005 


276,130 

217023 
37.478 
16144 
5.527 


4,021,725 

2,913.941 
719,179 
271.142 
119.526 


2.079.020 

1.040.525 
349.383 
376,951 
312,846 


224.486 

164.949 
28.701 
9,054 
1,817 


719.472 




467.930 


$5,000 under $10,000 

$10,000 under S25.0OO 

$25,000 or more 


109.774 
83.130 
80,243 


Fnjrt. tree nut. and vegetable 






















Bualneuea »Wi and •rlttioul net Income, total 


151,950 


152,936 


3,743,576 


2,670,140 


185,120 


98.288 


1,493,752 


991,268 


108,142 


494,992 




68,948 


68,951 


3,057,731 


1,292.409 


584.377 


33.829 


365.964 


342.068 


49.325 


226.676 


$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under S25.0O0 

$25,000 under $50,000 

$50,000 or more 


28,067 
11,166 
12,764 
11^66 
3,285 
1,400 


29,067 
11,166 
12,764 
11«6 
3,285 
1,403 


196,015 
215,748 
691,903 
822,138 
576,136 
555,791 


325.709 
175,509 
219,438 
282,156 
155,151 
134,446 


22.641 
41.996 
100.113 
161.465 
116.726 
121.436 


15.500 
4.963 
7.378 
4.876 
624 
488 


176.393 
73.459 
56.320 
43.335 
11.221 
5.236 


126.675 
60.054 
63.005 
57.356 
27.204 
7.774 


15.136 
10.930 
9.064 
9.570 
3.266 
1.357 


48.380 
29.861 
31,904 
46,593 
28.855 
43^83 


Businesses witu deficit, total . . 


83,893 


83,985 


685,845 


1.398,068 


-399.257 


62.490 


1,128,079 


669.246 


58.889 


272.918 


Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 


65,635 
10,175 
6,150 
1,987 


65,647 
10,182 
6,150 

2,ooe 


269,356 
136,295 
123,258 
156,936 


1.003.200 
188.304 
132.339 
81.555 


-111.395 
-73.969 
-98.521 

-115.372 


51.606 
5.233 
4.286 

1.397 


779.061 
149.162 
124.431 
78.379 


335.534 
113.111 
106.429 
118.548 


49,208 
4,505 
3.870 
1.360 


153.656 
39.573 
36.122 
45,826 


Honicultural specialty 
























18,0M 

7,698 


18,051 
7,698 


415,007 

328,453 


281,301 


21,699 


11.578 


192.963 


66,639 


12,096 


41,816 




108.270 


54.761 


3.173 


38.839 


14.670 


3,771 


16,189 


$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 . . 

$10,000 under $25,000 

$25,000 under $50,000 


2,667 

n 

1") 
!•) 

n 

254 


2,567 
CI 
CI 
CI 
CI 
254 


31.477 

(•) 

C) 

C) 

(•) 

71.936 


32.349 

CI 

CI 

CI 

CI 

20.730 


789 
CI 
CI 
C) 
C) 
19,542 


2.497 

CI 

CI 

CI 

CI 

CI 


26.955 

CI 

CI 

CI 

CI 

C) 


4.605 
C) 
C) 
C) 
!•) 
997 


2,412 

C) 

C) 

254 


3,8i« 

CI 

R 

';i3e3 


Businesses with defial. total 


10,352 


10.353 


86.554 


173,031 


-33.062 


8.405 


154.124 


51.969 


8.325 


25,627 


Under $5,000 


n 

149 


9,169 
C) 
CI 
149 


55,601 
(•) 
C) 
C) 


153.534 
CI 
CI 
986 


-15.380 
C) 

j;'573 


7.536 
CI 
CI 
CI 


131.047 
CI 
CI 
CI 


37,867 
!•) 
CI 
5.446 


7,548 

n 

C) 

CI 


20.990 




■) 


$25,000 c» more 


C) 


Uvestock 
























1,343,684 


1,346,581 


30,872,827 


15,214,804 


-403.156 


844,170 


9,903,396 


5,714,564 


800,975 


2,211,284 


Businesses wrlti net income, total 


563.415 


564.262 


21.389,940 


6,300.655 


3.407.232 


267.161 


1.651.720 


1,241.703 


316.636 


696.522 


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


245.342 
108.749 
99.438 
90.063 
17.122 
3,402 

780.585 

598.941 
111.690 
53.106 
17.735 


245.399 
106.794 
99.438 
90.063 
17,182 
3,406 

782.319 

599.641 
111.734 
53,112 
17.832 


2.663,011 
2.585,414 
4,238.062 
7,095,938 
2.867,900 
1.939,615 

9.482.887 

4.430,707 
1.370.246 
1.476.289 
2.205.645 


1,715,610 

877,075 

1,149,377 

1,682,742 

647,501 

248,090 

8,949,%9 

6,657,860 

1,310,217 

719,124 

330,959 


189.683 
359.466 
703.276 
1,338.671 
548.572 
267.564 

-3.810.388 

-1.111.016 
-797.007 
-790.646 

-1.111.519 


136,551 
59.709 
34.968 
31J20 
4.1T4 
922 

577,203 

452,896 
80,685 
34,857 

9.471 


982,777 
322.305 
197.209 
122.493 
20.100 
15.958 

8.258.350 

5.869.589 

1.326.833 

698.429 

379.466 


543,150 
195,304 
246,892 
221,578 
78.829 
-35.432 

4.502.007 

1.899.287 
780.391 
811.541 

1.063.012 


103.904 
54.148 
66.205 
71.656 
16.214 
3.173 

484.533 

397.981 
58.777 
20.613 
7.459 


184.032 
75.096 
97.459 

153.357 




117.929 




73.653 




1.534.998 


Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 
$25,000 or more 


848.288 
228,721 
223,264 

271 167 



rootrv)te at end ot table 



Business Returns/ 1975 • Sole Proprietorships 



159 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

[All hgures are estimates based on samples— money amounls are in thousands ol dollars) 



Indttftry and Blz« of 
n«t IncMTM or (tafldl 



Numbw of— 



AdlucMd groM Income (leu deficit) 



Salehes and wages 



Ottier 
Income 



Btltutorv 
adlustments 



Total Income lax 



Agriculture, Forestry, and 
Fishing — Continued 

Farma— Continued 
Famis. operalws ooN— Conbnued 
Animal soeoaJly 
Rmlnaiaea witn and witt>ou1 nel Income, total 

Businesses witn rwt income, total 

SI under S2.000 

12.000 under $5,000 

S5.000 under JIO.OOO 

SIO.OOO under S2S.000 

S25.000 under (50,000 

S50.000 or more 

Busnesses witn deficit, tola) 

Under S5.00C 

$5,000 under SIO.OOO 

$t0.000 under $25,000 
$25,000 or more 

Fanns liot alkxable 

Bueineaaee wttti and wtttiout net Incofne, total 

Businesses *Ttn net inoDme. total 

5t under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 
$t0,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 

Businesses with deficit, total 

Under $5,000 

$5,000 under SIO.OOO 
SIO.OOO under $25,000 
$25,000 or rnore 

Farms landlords only, total 

Buainaiaei wttf) and wftftout net Income, total 

Businesses witfi net vtcome, totaJ 

$1 under $2,000 

$2,000 under $5,000 

$5,000 under $to,000 

$t0,000 under $25,000 

$25,000 under $50,000 

$50,000 Of more .'.. 

Businesses with delicil, total 

Under $5,000 

$5,000 under $10,000 

$10,000 ixder $25,000 

$25,000 or more 

ReW crop 

Bualnesaes with and wftftoul net Income, total 

Businesses with net income, lotaj 

$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

SIO.OOO under $25,000 

$25,000 under $50,000 

$50,000 Of more 

Busviesses with defiot, total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

Ijwestock 

Bualneaae* with and without net Income, total 

Businesses with net income, total 

$1 under S2.000 
$2,000 under $5,000 
$5,000 under SIO.OOO 
$10,000 under $25,000 
$25,000 urvler $50,000 . 
$50,000 or more 

Businesses with deficit total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

Footnote at end ol talile 



5,029 
879 
CI 
(•) 
!•) 
(•) 

46,710 

37,M2 

5,543 

2,6Sa 

867 



24,634 

13,445 
7,379 
2.256 
1.076 
296 
160 

127,709 

105,541 
13,241 
7,737 
1,220 



355,167 

310,973 

133,044 
93,056 
58,639 
31,260 
5,548 
1.080 

45,640 

40,674 

3,323 

1.077 

821 



293.771 

264,011 

112,336 
66,182 
52,972 
26,007 
5,274 
793 

30,415 

27,666 

2,357 

363 

n 



13.195 

9,005 

2,333 
2,543 
1,422 

2,642 

(■) 

4,193 

2,846 
(•) 

n 
n 



5,029 
679 
(•) 
O 
(■) 
(•) 

46,619 

37,761 

5,543 

2,656 

667 



24,634 

13,445 

7,379 

2,258 

1,076 

296 

160 

127,744 

105,545 
13,241 
7,738 
1,220 



314,643 

133153 
84,123 
58,697 
32,025 
5,555 
1,090 

45,%7 

40,731 
3,323 
1.09t 



266,823 

112,400 
69,249 
52,986 
26,104 
5,281 
603 

30,461 

27,688 
2,357 
363 
CI 



13,198 

9,005 

2,333 
2,543 
1,422 
2,642 



I") 

4,193 

2,846 
C) 
C) 
C) 



241,302 

19,006 
35,333 
C) 
C) 

n 
n 

182,850 

82,439 
12,365 
39,853 
48,193 



345,157 

22,146 
53,679 
59,343 
96,122 
36,061 
75,766 

157,867 

56,473 
42,849 
29,233 
29312 



2,678,643 

2,661,957 

293,538 
504,539 
703,776 
773,117 
287,389 
119,598 

1%,666 

139,973 
21,490 
25.750 
9.573 



2,379,692 

2,252,532 

253,369 
429,189 
620,152 
591,802 
266,529 
91,491 

127,160 

100231 
20,996 
4,119 
C) 



185,999 

13,903 
21,729 
38,535 
103,154 



C) 



C) 
C) 



155,495 

83,229 

17,603 

CI 

CI 

CI 

CI 

733,176 

521,407 
93,069 
75,266 
43,434 



422,614 

235,757 
63,666 
26,763 
40,611 
13,927 
19,646 

2,371,621 

1,901,435 
223,564 
175,319 
75,380 



1,357,232 
889,026 
936,867 
857,054 
270,483 
106,204 

780,671 

665,393 
64,151 
42,637 
12,357 



3,602,310 

1,095,796 
731,281 
824,417 
682,529 
247,149 
81,144 

418,876 

354,160 
40,903 
23,837 
CI 



263,038 

158,001 

21,794 
18,990 
27,046 
87,417 

(•) 
105,723 



78345 
C) 
CI 
CI 



38,422 

6,446 
3,429 
CI 
CI 

CI 
CI 

-212,052 

-72,521 
-37,400 
—41,764 
-60,367 



93,724 

7,455 
24,766 
15,753 
17,078 
11,357 
17,315 

-405,524 

-148,411 
-88,745 

-108,342 
-60,026 



1,525,796 

120,828 
271,667 
406,445 
474,147 
173,090 
79,619 

-112,744 

—44,427 
-21,246 
-16,754 
-30,317 



103,669 
227,458 
367.030 
378.269 
162.888 
58.169 

-53.406 

-29.196 

-15,114 

—4,900 

CI 



42498 

60,785 

,2097 
6,700 
8,873 
38,416 

CI 

-17,887 

-3.229 
CI 
CI 
CI 



6,769 

4,974 
849 

C) 
CI 
C) 
C) 

41,623 

34,630 
4,602 
1,853 



119,517 

15,442 

10,657 
2,701 
CI 

970 
C) 

120 

104,075 

87,643 
10,253 
5,361 



117,511 

92,543 

53,889 
17,130 
12,769 
8,480 
658 
255 

25,172 

21,581 

3121 

359 



94.943 

77,753 

43,876 
15,964 
11,568 
6,116 
602 
187 



14815 

2,216 

229 



2,505 

1,614 
CI 
CI 
CI 



C) 
CI 
CI 

I'l 

683,179 

512,609 
79,174 
68,526 
22,870 



1.981,836 

182,336 

153,410 
19,760 
CI 

5,718 
CI 
727 

1,799,500 

1,438,020 
199,444 
128,730 
35,981 



1,302,742 

895,350 

516,769 
172,855 
127,759 
77,223 

9,121 
3,658 

416,713 

350,993 
35,687 
19,600 
10,675 



768,663 

422,313 
156,105 
121,113 
66,072 
7,514 
2,965 

219,128 



19,604 
12,051 
CI 



79.720 

14,764 

6,503 

CI 
C) 
C) 



64,956 

42,699 
C) 
CI 
CI 



43,428 

19,937 
7,513 
CI 
CI 
CI 
CI 

262,049 

81319 
51,295 
48,504 
80,931 



1.121.259 

146,754 

74,692 
39,362 
12,164 
17,615 
C) 
1,806 

977,645 

611,826 
112,665 
154,931 
99,425 



2,362,512 

1,921,640 

719,635 
444,504 
402,663 
305,684 
88,272 
22,927 

476,702 

358,827 
49,710 
39,791 
31,999 



1,772,727 

1,536,164 

569.814 
347,718 
336,274 
236,188 
76,747 
20,010 

253,156 

199,251 
36,413 
16,686 

CI 



140,420 

82,452 

13,194 
10,604 
13 724 
46,873 

CI 

58,654 

38,675 
CI 
CI 
CI 



7432 

4,963 
81 

CI 
CI 
CI 
CI 

35353 

29,473 

3,54 

1,894 

445 



123.601 
18,696 



10,794 
5,320 



179 

104,949 

92.291 

7,955 

4,338 

395 



240,982 

64,650 
63870 
56,111 
31,250 
5,546 
1,079 

29,927 

26,477 

2,511 

876 



226.990 

207,532 

72142 
54,190 
50,457 
26,004 
5,274 
793 

19,650 

16,954 

2,357 

363 

CI 



1,604 

5,724 

859 
CI 

1,422 
CI 

C) 

2,863 

2,644 
CI 
CI 
CI 



160 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 





[All figures are estimates based on samples-nioney amounls are m thousands of dollars] 












Number of- 


Business 
rxMpts 




Total Uicom tai 




.^ 




Total 


Ml MCWM 
or Itolldl 


Solvm aidaagM 


ODiat 

bimiio 

Ion 

loom and 

atalutofy 


Nuinbar of 

ratuma 




lixJustry end (tn of 
rwt Income or detJcH 


Numbw of 
ratumt 


Anwufit 


•iimnt 




(1) 


12) 


(3) 


(4) 


(5) 


(6) 


(7) 


18) 


(91 


110) 


Agriculture, Forestry, and 






















Fishing — Continued 












































Farms, landtofds only— Continued 






















Farms nol allocable 
























43,166 


43,369 


222,371 


773.242 


112.070 


16.276 


225,905 


435.267 


30,826 


147.S69 


Businesses wrth net income, total 


34.109 


34.281 


208.771 


549,444 


146,436 


11.070 


105.237 


295.771 


24.206 


101.582 


SI under $20C» 


16,751 
10J58 
3,607 
3.236 
202 
179 


16.795 
10.256 
3.611 
3.236 
202 
179 


22,501 
47,362 
34.385 
77,286 
11,276 
15,961 


211,345 
123,499 
75,020 
111.805 
15.475 
18.217 


13.630 
32.502 
24.145 
57.023 
7.692 
13.444 


8.172 

1.041 

162 

1.616 

C) 

C) 


79.802 

13,995 
2,471 
8,417 

I'l 

C) 


117.913 
77,002 
48.404 
46.365 
6,693 
4133 


10,265 
6.664 
3,595 
3.236 
202 
178 


34.516 


S2000 under $5000 


18.843 


$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 01 more 


13.755 
24.386 
4,621 
6,854 




9.096 

ej73 
93 


9.106 

6.273 
93 


13,600 

7,265 
123 
CI 
CI 


227.510 

211.293 
9.896 

CI 
CI 


-36.366 

-11,099 
-596 
CI 
CI 


5.247 

5.175 
44 
CI 
CI 


123,395 

118.306 
3.103 
CI 
CI 


140.481 

104,066 
7,369 
CI 
CI 


6,661 

6.509 
90 
I'l 
CI 


47.353 




41.360 


$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 


4i19 


Agrlcunural aerv^cet 
























161,566 


161491 


3J63.222 


2.636.036 


526.107 


124J61 


1,644,671 


463.248 


114.159 


9(0430 




106.761 


106.767 


2.956.880 


1,424,962 


766.362 


61.736 


539.657 


118.743 


79.313 


172.871 


$1 under $2 000 


41.650 
25.116 
21.166 
13.669 

5,721 
1.443 


41.660 
25.116 
21.166 
13.669 
5,721 
1,443 


203.717 
380.659 
518.275 
624.931 
649.440 
379.856 


452,059 
183,214 
233.687 
259,955 
198,516 
97,780 


33.810 
84.593 
149.760 
208.619 
188.440 
101,140 


32.064 
11.446 
10.177 
6.074 
1.604 
379 


355.152 
63.537 
57.000 
31.205 
11.157 
2.346 


63.097 
15.064 
26.927 
20,131 
-1.081 
-5.706 


27.453 
15.211 
17.478 
12147 
5.707 
1,323 


46.640 




16,010 




20,923 




27,250 




34,547 




27.529 




72.676 

61.439 
7,657 
3,008 

575 


72,924 

61,479 

7,857 

3,008 

580 


406.342 

208.996 
48.673 
75.389 
73.284 


1,215,585 

937.197 
169.247 
82.728 
30.886 


-236,255 

-95,454 
-54,266 
—41,457 
-47,078 


62.530 

52.777 

6.754 

2.585 

415 


1.105.677 

845.835 
162.611 
70.196 
31.612 


348.163 

186.816 
60,902 
53.967 
46.352 


54.897 

46.445 

6.146 

1,865 

442 


189.177 


Under $5,000 


128.547 
28.693 




17.358 


$25,000 or more . 


16.292 


Vetennary services 
























14,171 


14,871 


972.580 


371.034 


306.947 


6.443 


48413 


15.274 


\na 


59,681 


Businesses ** net income, total 


14,105 


14.105 


966,411 


364.976 


309,787 


5.684 


40.329 


14,860 


12441 


59.173 


$1 under $2,000 

$2 000 under $5000 


(•) 

(■) 

2.606 

3.802 

4.636 

1.028 


CI 

CI 

2,606 
3,802 
4,638 
1,026 


CI 

CI 

82,346 
235,446 
432,896 
170.158 


CI 

C) 

37.018 
71,733 
158,817 
61,225 


CI 

CI 

18,997 
65.050 
152.651 
67.687 


C) 

C) 

I'l 

1,729 

1,396 

294 


CI 
CI 
CI 

3,667 

10.536 

937 


I'l 

CI 

12.073 

3.016 
-4.370 
-7399 


I'l 

CI 

2.036 

3.332 

4.638 

922 


CI 
C) 


$5,000 under $10,000 

$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


3.693 
7.632 
26.435 
16.314 




n 


CI 


CI 


CI 


CI 


CI 


CI 


CI 


I'l 


I'l 


Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 


"_ 


"_ 


CI 
CI 


CI 
CI 


I'l 
CI 


CI 
CI 


I'l 
I'l 


I'l 

CI 


I'l 
I'l 


I'l 
I'l 


Animal services, encepl velenr\ary 
























69,742 


69,719 


449.847 


1,ieiJ35 


-136.459 


S5.920 


996.671 


323,023 


53,212 


1(4471 


Businesses wnUi net income, tola! 


16.601 


16.601 


267,962 


208.856 


59.646 


10.528 


121,029 


27,981 


11.98< 


24.481 


$1 under S2.000 


9,250 
3.510 
2.582 
(•) 


9,250 
3,510 
2,582 


82,643 

34,534 

61,112 

CI 

CI 

CI 


103.276 
41.569 
30.105 

CI 

CI 

CI 


6,225 
10,611 
19,405 
CI 
CI 
CI 


6.305 
1,936 
1,692 

CI 

CI 

CI 


87.632 
20.608 
9.042 
CI 
CI 
CI 


9421 
10.350 

1.658 
CI 
CI 
C) 


5.617 
3,072 
2,040 

D 
CI 
CI 


10.285 
3.906 




2708 


$10 000 under $25 000 




$25,000 under $50,000 


* 




53.142 


53.166 


181,885 


972,903 


-198,305 


45.393 


875.965 


295.243 


41.229 


160.575 


Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 


42.699 
6.995 

2.763 
466 


42.939 

6,995 

2,763 

491 


108,666 
19.158 
M.582 
19.479 


703,219 
162124 
76,437 
35.5% 


-70,633 
-<9.088 
-38,600 
-39.984 


36,264 

6,203 

2,573 

354 


625.177 
155.134 
69.602 
30.631 


148.675 
56.078 
45.435 
44,949 


33.350 

5.630 

1.624 

426 


103.392 
27.043 
16.689 
15.164 


Undscape and horttcuHural sennces 
























75,666 


75,666 


1.179.721 


824.852 


276,914 


46,678 


491.437 


54401 


52,(17 


(UW 


Businesses wrt^ net income, total 


62.408 


62,406 


1,135.342 


654.066 


295.051 


36.637 


324.724 


34.311 


43.573 


63.056 




24.947 
16.273 
I3M6 

6.490 
550 

(•) 


24.947 
16.273 
13.966 

6.490 
559 

C) 


83,060 
237,742 
243,018 
352,693 
133.297 

CI 


283,401 
82.253 
136.346 
118,983 
20.904 
CI 


19.543 
54.201 
97,873 
92,664 
19,290 
CI 


20,353 
6,967 
6,756 
2.753 

CI 


233.939 
38.652 
36,410 
15,606 

CI 


29.919 
-10.600 
2063 
10.713 
CI 
CI 


17,413 
7.643 
12.065 
5.724 
I'l 
CI 


29.757 


$2000 under $5000 


5.254 


$5000 under $10000 




$10 000 under $25000 




$25,000 under $50,000 
$50,000 or more 


R 




13.260 

12.991 
(•) 


13,260 
12,991 

n 


44.379 

39.695 
CI 


170.566 

170,187 
CI 


-16,137 

-14,456 
CI 


12,041 

11,812 
CI 


166,713 

166,346 
CI 


19.990 

16.297 
CI 


9.344 

9.343 
I'l 


19.229 


Under $5000 


19.160 


$6000 under $10000 


CI 








— 







Footrxite at end of table 



Business Returns/1975 • Sole Proprietorships 



161 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

[Alt figures are estimates based on samples— money amounts afe in thousands ol dollars] ^^ 



Ad|usl»d grOH Income ((#•• dtfldt} 



SalahM and wao*s 



Ottw 
Iftcome 



■tatutory 

wl|uitin«nt* 



Total IncoiTM tai 



Agriculture, Forestry, and 
Fishing — Continued 

A^rloAml iMihiVt Cuiilliiuci.l 
0^^€' agncultua) sefvic«s 
wrftfi wid wlllHMt net mcoTM, totti • • 



wlt^ net ncorw total 



S1 inter S2 000 
S2.000 undn JS.0OO 
SS.OOO into SIO.OOO . . 
StO.OOO inMr S2S.O0O . 
$25,000 under S5O.O0O . 
SSO.OOO or more 



BusewsMS iMtn deAciL loM . 

Under SS.OOO 

SS.0OO under StO.OOO 
SIO.OOO under S2S.000 
S2S,000 or more 



Buanesses witt> net tftcome. total 

St inMr S2.000 . 
S2.000 mler SSOOO 
SS.0O0 Kider StO.OOO 
StO.000 under S2S.O0O 
SK.OOO under SSO.OOO 
SSO.OOO or more 

SuHtesses <«lt^ defical total 

Under SS.OOO 
SS.OOO under SIO.OOO 
StO.OOO under S25.000 
$25,000 or more 



FteNnQ, huilUnQ, and tnppInQ 
Buiineeeee wtttt and ■lUHMjt net IncoRie, total . 
Businesses «»1t^ net mcome. total 



SI under SiOOO 
S2.000 under SS.OOO 
SS.OOO Kider SIO.OOO 
StO.OOO under $25,000 
$25,000 inter SSO 000 
SSO.OOO or more 



Busetesses «nl^ defiol tot^ 

Under SS.OOO 
$5,000 under $10,000 
$10,000 inter $25,000 
S25.000 or more 



Mining 

Bualneaaea wlttt and wWtoul net Inccmt, toW . 



Btoresses wlt^ net ncme. total 

SI under S2000 
$^000 inter SS.OOO 
SS.OOO under SIO.OOO 
StO.OOO laider $25,000 

$25,000 inter $50,000 

$50,000 or more 



Busnesses nntn deficrt. total . 



under SS.OOO 

SS.OOO inter $10,000 . 

$10,000 inter $25,000 . 

$25,000 or more 



01 and SM extractton 



Busnesses wTt^ net mcome tota 

$1 inter $2,000 
S2.000 under SS.OOO 
$5,000 under $10,000 

StO.OOO under S2S.0OO 

S2S.0OO inter SSOOOO 

SSO.OOO or mwe 

Buanesses with detxit total 

Under SS.OOO 

S5.00O inter StO.OOO 

StO.OOO under S2S.0OO 

$25,000 or more 



Footnote al end ol table 



15,647 

6,688 
4,067 
\Mt 



5.043 
CI 
(•) 



ieM2 

10,911 
B.896 

R 
(•) 

CI 
CI 

5.961 

5.310 
486 

CI 
131 



10.411 
9.943 
6.23S 
2,428 

CI 

CI 

17,694 

16,353 
773 
467 

CI 



13,883 
7,003 
3,554 



16,843 

11,401 
2,245 
2.458 
2.931 



31.726 

12.729 
6.347 
3303 
S«26 
£613 
2.140 

14X12 



1.737 
£306 

2.637 



15.6S0 

6.6«e 
4.067 
1.994 
2.269 
393 
242 

5.710 

5,043 

CI 
CI 
89 



I6M2 

10.911 

6.696 
CI 

P! 

n 

5.981 

5.310 
466 
CI 
131 



28.346 

10.411 
8.943 
6.235 
£428 

C) 

CI 

17.922 

16.561 
773 
467 

CI 



36.288 

13,913 
7,331 
3350 
6,060 
3,061 
2.356 

19.311 

11.526 
2.246 
2.506 
3.029 



48,761 

33.410 

12.06S 
6.675 
3J06 
5.660 
2.61S 
£173 

1MS2 

6.527 
1.740 
£352 
£733 



761.074 

5S7.165 

34.373 
66.459 
131.799 
174.958 
66.899 
112.677 

173,909 

54.943 
CI 
C) 
53.805 



83.968 

39.163 

CI 

CI 

CI 

C) 

!•) 

67,793 

20,377 
26,009 
CI 
41,280 



466.030 

398.755 

41.307 
89.532 
140.949 
94.717 
CI 
CI 

89.275 

72.070 
3,629 
CI 
CI 



2,756,238 

65,340 
147,396 
136,402 
368,458 
522.072 
1.514.570 

774.317 

94.566 
58.462 
58.847 
562.442 



2.910.212 

2.26£966 

44.330 
129.601 
102.723 
336.731 
379.775 
1,269.806 

647.246 

56,045 
25,390 
48,717 
515,094 



2C2.«S3 

197.044 

51.673 
36.716 
30.216 
4S.I36 
145.44 
18,606 

66.058 

61.266 
CI 
CI 
—4.710 



265,590 

111.356 

64.442 

CI 

CI 

CI 

CI 

CI 

154.234 

124.846 
9. 
CI 
9.6S5 



494.652 

253.092 

77.164 
66.349 
65.591 
38.496 

CI 

CI 

244.004 

231.199 
5.771 
3.642 
CI 



2,919.642 

2.005.237 

624,933 
250,749 
193.887 
269.874 
242.704 
511.974 

1.036.164 

452.550 
151.771 
163.908 
289.993 



2.671,541 

1.867.709 

595.750 
234.916 
187.520 
255.894 
219.729 
460.734 

910.247 

388.412 
110.336 
153.366 
276.075 



M.70S 

101.676 

7.250 
15.171 
13.485 
34.563 
12.256 
18.953 

-20.973 

-8,914 

I'l 

CI 
-7.094 



1,636 

19.960 

5.235 

CI 

CI 

CI 

CI 

CI 

-17.324 

-7.553 
-2.896 

CI 
-6.M2 



•2.663 

122.765 



30.675 
41.129 
32.256 

CI 
C) 



-25.766 
-5.284 

-S.778 
CI 



654.827 

9.229 
24.099 
26.414 
99.885 
106.140 
387.060 

-371.774 

-19.521 
-17.032 
-38.386 
-296.635 



588.011 

6.432 
21.408 
24.589 
93.190 
92.067 
346.325 

—337.479 

-15.057 
—13.114 
-35.936 
-273.372 



13,020 

a.689 

4.641 
1.580 
1.192 
CI 
CI 
73 

4.337 

4.202 
CI 
CI 
CI 



6.451 

5.000 
CI 
CI 
CI 
CI 
CI 

4.077 

3,897 
CI 
CI 
CI 



31,238 

16,295 

8.213 
4.6S3 
2.743 



15.023 
13.750 



21.699 

10.304 
5.098 
1.492 
2.860 
1.353 
1.073 

13.064 

6.122 
1.957 
1.337 
1.870 



29,010 

19.555 



2.749 

1.0O4 

965 

10.307 

5.944 
1.486 
1^53 
1.736 



53.775 

28.002 
10.615 

5.600 

I'l 

CI 

1,051 

54.515 

50,751 
CI 
CI 
CI 



59,170 

49.669 
CI 
1*1 
|-| 

CI 
CI 

95.776 

84.021 

CI 

l"l 

CI 



304,119 

93.S48 

54,902 
19.193 
16123 
3.886 
CI 
CI 

212.185 

191.112 
9.516 
CI 
CI 



515.412 

296.730 
74.658 
47.302 
54.541 
29.848 
28.340 

465.270 

235.986 
66.362 
76.866 

117.904 



870,283 

479.638 

281.628 
68.769 
45.272 
51.093 
23.390 
25.089 

420.957 

194.759 
56.691 
73.363 

107.636 



74.396 

41.591 

16.621 
10.930 
11.133 
2.01 
1.803 
-1.198 

32.516 

19.431 
CI 
CI 
1,403 



33.226 

29.538 

CI 

CI 

CI 

CI 

CI 

75.782 

48.380 
5.630 
1*1 

14,423 



107.870 
36.779 

14.522 

16.281 
8.339 
2.354 

CI 

CI 

71.921 

65.853 

CI 

1.116 
CI 



1,666,578 
834.996 



115.448 
104.716 
96.574 

922.666 

236.083 
102.441 
125,426 
468,924 



B00.060 

30S490 
144.741 
117.659 
111.611 
104.272 
87.320 



208.710 
66.759 
115.939 
441.809 



1$.329 

11.315 

3.917 
3.489 
1.317 
1.983 
383 
232 

4,020 

3,708 
CI 
CI 
CI 



6,977 

3.798 

3.161 

I'l 

CI 

CI 

CI 

CI 

5,179 

5.016 



36,966 

18.470 

6.290 
S.0S6 
4.725 
2.358 

CI 

CI 

12,600 

1£I16 

CI 
CI 
CI 



40,213 

28.641 

10.945 
5.444 
2.724 
5.533 
2.881 
2.150 

12.341 

7.693 
1.471 
1.349 
1,763 



35,550 

26.395 

10.125 
4,904 
2.552 
5.363 
2493 
1.979 

9.794 

5.776 
1^76 
U49 
1.617 



162 



Business Returns/1975 • Sole Proprietorships 



Table 1.7 — Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 





(All figures are estimates based on samples-money amounts are in thousands ol ttollars] 












Numbw ot- 


Bualnna 
ncMptt 


Adluated groaa mcome (iMa deficit) 


Total Income In 




RMim 




Tout 


or defldl 


Salartaa and wagea 


Ottier 

Ma 
kxan and 


Number ol 
retuma 




IrtOuttry tnd tat of 
fWt IfKOITW Of d«ftclt 


Nufflbv ol 


Amouit 


Amount 




ID 


(2) 


(3) 


(4) 


(SI 


(6) 


(7) 


(I) 


(9| 


110) 


Mining— Continued 












































ButlntsaM wttti and wlttiout net IfKomc, total 


4,129 


4.134 


276,769 


173.71a 


22,735 


3.416 


>0,75a 


I0.22S 


9,149 


^^M^ 


Businesses wim net income, lotfll 


2,424 


2.424 


227,414 


84.164 


32,471 


1.921 


31.131 


20.562 


1.937 


18.651 


$t under S2 000 


776 
65S 

(•) 

CI 
424 
64 


778 
655 

C> 

c> 

424 
64 


13,876 
17,312 
CI 
C) 
125,812 
38,720 


24.120 
15.261 

C) 

(•) 
22.411 

7.568 


639 
2.687 
CI 

n 

15.656 
6.482 


715 

C) 
CI 
CI 
CI 
CI 


13.702 

CI 

CI 

CI 

CI 

CI 


9.779 
6796 
CI 
CI 

484 
-392 


726 
CI 
CI 
CI 

360 
53 


5,920 


S2.000 under SS.OOO 

$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


c 

4,439 
2,313 




1.706 


1.710 


49,355 


89.513 


-9.736 


1.498 


39.631 


59.618 


1,212 


26,230 


Under $5,000 
$5,000 under $10,000 
510.000 under $25,000 
$25,000 or more 


1,368 
177 
95 
66 


1,368 
177 
99 
66 


36,316 

271 

6,687 

6,101 


33.255 
34.667 
7.461 
14.130 


-2.413 
-1.150 
-1.423 
-4.750 


1.283 
CI 
CI 
49 


25.005 
CI 
CI 
5.533 


10.663 
26.133 
7475 
13.347 


881 
177 
90 
64 


8,086 
11,773 
2,013 
6.358 


Construction 






















Buslnesaea with ind wlttwut net Income, total 


U9.737 


•92,244 


31,012,690 


9,426,672 


4,386,8«6 


518,261 


4,143,115 


•94,661 


584,098 


1,021,332 


Businesses witn net income, total 


756,466 


758.346 


26.991.317 


8.450.960 


4.896.675 


416.534 


2,896,386 


655.899 


510.010 


892,550 


$1 under $2,000 
$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


238,350 
208,699 
172,507 
110,266 
22,961 
4,594 


238.578 
209.398 
172.507 
110.288 
22.981 
4.594 


1.977.161 
3.332.459 
5.698.469 
8.671.762 
4.726.554 
2.584.672 


1.935.371 
1.628.139 
1.794.494 
1.954.054 
605.439 
359.666 


220.177 
704.768 
1.218532 
1.627.221 
756.215 
371.762 


168.147 
123.007 
76.742 
39.372 
6.517 
1.269 


1.445.968 
746.454 
424.366 
211.840 
49,844 
18.931 


269.206 
176.917 
151.596 
114.993 
-620 
-31.025 


131.499 
116.250 
131.296 
105.636 
21.960 
4.461 


157.545 
114.574 
140.569 
223.360 
146.172 
115.107 


Businesses with deDoL lotel 


133,660 


133.898 


4.021.573 


978.988 


-509.779 


101.626 


1.248.182 


240.565 


74.195 


129.738 


Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 


112,164 
10,347 
9,104 
2,263 


112.184 
10.347 
9,104 
2^63 


1.716.630 
526.979 

1,004,933 
771,031 


1.043.493 

67.416 

—44.549 

-87.097 


-150.042 
-73.466 
-143.101 
-143.170 


90.193 

6,609 

4184 

656 


1.092.034 
92.420 
37.923 
26.276 


101.501 
48.462 
60.629 
29.797 


66.934 

3870 

1.109 

292 


104.203 
10.499 
8,592 
6,892 


General building contradora and operative 
boHdera 






















Businesaes wttti and wHtiout net Income, total 


136,551 


138,605 


10,363,165 


1,710,741 


849,679 


75,685 


655364 


205.178 


93,616 


251,694 


Businesses witfi net income, total 


110,214 


110.219 


8.565.438 


1.596.215 


1.052.754 


57.266 


417.509 


125.952 


79.709 


221.829 


SI under $2,000 

$2,000 under $5,000 


22,005 
28,417 
25,955 
24,307 
7,699 
1.636 


22.005 
28.417 
25.955 
24.307 
7.699 
1.636 


522.394 
755.472 
1.375.089 
2.733.947 
1.985.033 
1.193.503 


171.964 
251.632 
310025 
462.343 
270.979 
130.033 


20.913 
95.091 
184.459 
356.299 
255.072 
140.920 


14.094 
16.183 
14.191 
9.911 
2.330 
557 


116.106 
124.720 
83.565 
64.614 
18.325 
10.159 


34.945 
31.921 
41.961 
41.430 
-2.418 
-21.046 


12.081 
16.082 
20.207 
22.049 
7.744 
1.550 


15.721 
20.874 


$5,000 under $10,000 


32,135 


$10,000 under $25,000 


56.417 


$25 000 under $50,000 


51.339 


$50^000 or more 


43,630 


Businesses with deficil. lotal 


28.383 

20.483 
3.362 
3.397 
1.124 


28.386 

20.483 
3.382 
3.397 
1.124 


1.617.727 

622.688 
237.277 
494.571 
463.191 


114.740 

166.453 

18.039 

-13.790 

-57174 


-203,075 

-35.907 
-25.664 
-54.365 
-86.919 


1B.455 

15.693 

1.318 

822 

625 


239.166 

184.353 
26.752 
10.350 
17.760 


78.649 

18.007 
17171 
30.225 
11.965 


13.948 

11.606 

1.413 

753 

176 


30,016 


Under $5,000 


18.795 


$5,000 under $10,000 


4.377 


SIOOOO under $25000 


3.566 


%25SXX or more 


3,256 


General building contractors 
























130,120 


130,165 


9,032.776 


1,577,265 


770,651 


71,527 


610,522 


195.892 


•7,770 


220,937 


Businesses wnn net income, total 


103.176 


103.162 


7.446.983 


1.454.625 


950.350 


53.894 


387.265 


117010 


74.409 


194.743 


$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 , . 

$50,000 or more 


20,568 
27,041 
24.453 
23.173 
6.651 
1.296 


20.568 
27.041 
24.453 
23.173 
6,651 
1,296 


423.575 

699.650 

1.235.755 

2.530.972 

1.575.946 

961.065 


159.030 
233.522 
285.805 
445.150 
225.634 
106.190 


20.216 
90.440 
174.993 
339.972 
213.461 
111.266 


13.454 
15.351 
13.349 
9.366 
1.906 
466 


113.816 
113,515 
74.634 

61.291 
15.670 
8.139 


24.998 
29.567 
36.178 
43.887 
-3.697 
-13.217 


11.303 
15.051 
19,173 
21.155 
6.501 
1.230 


13.702 
18.995 
29.051 
55.326 
42.440 
35,514 




26.983 


26,983 


1.585.793 


123.447 


-179.499 


17.668 


223.902 


79.044 


13.402 


26,345 


Under$5,000 

$5,000 under $10,000 


19.609 

3.137 

3.130 

907 


19,609 

3,137 

3,130 

907 


603.099 
201.496 
436,781 
342,417 


164.413 

20.742 

-14,467 

—47,241 


-34.605 
-23.675 
-51.282 
-69.737 


15.329 

1.314 

568 

457 


176.536 
26.711 
7.455 
13.200 


22.682 
17.706 
29.360 
9.296 


11.333 

1.413 

517 

139 


17.463 
4.377 


$10,000 under $25,000 


2,922 


$25,000 or more 


1,563 


Operatfve builders 




Busineaaes with and without net Income, total 


8,432 


6,440 


1.350J89 


133,366 


78.628 


4,159 


45,379 


9,059 


5,646 


S0.757 


Businesses wild net income, total 


7,036 

1,437 
1,376 
1«I2 
1,134 
U48 
340 


7,037 

1.437 
1.376 
1,502 
1.134 
1,248 
340 


1.118,455 

98,819 
55,822 
139,334 
202,975 
409,087 
212,418 


141,590 

12,934 
16,110 
24,220 
17.193 
45.345 
23.643 


102.404 

697 
4.651 
9.466 
16.327 
41.611 
29.652 


3,372 

C) 

CI 
842 
545 

{•1 
lis 


30.24< 

CI 

CI 

8.951 

3.323 

CI 
2.020 


8.942 

9.947 

CI 

5,803 
-2.457 

1.279 
-7829 


5.300 

C) 
C) 
1.034 

894 
1.243 

320 


27.066 


SI under $2,000 


CI 


$2,000 under $5,000 


CI 


$5000 under $10000 


3.064 


$10000 under $25,000 


3,089 


$25,000 under $50,000 


8,899 


$50,000 or more 


8.116 


Businesses with deticil. total 


1.401 


1.403 


231,934 


-8.917 


-23.576 


766 


15.261 


-622 


546 


3.671 


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

$10,000 under S25,000 

$25,000 or more 


CI 

CI 
267 
217 


n 

'■'267 
217 


CI 
CI 

55,790 
120.774 


n 

C) 

677 
-9.933 


CI 

CI 

-3.083 

-17.182 


CI 
CI 
CI 
166 


C) 
CI 
C) 
4.580 


CI 
CI 

865 
2.669 


CI 

CI 
37 


CI 

CI 
1.695 



Footnote al end of table 



Business Returns/1975 • Sole Proprietorships 



163 



Table 1.7 — Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

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



E>uaJn««s 
r«c«lpt« 



Adiusltd gross Incoms (IMS dsfldt) 



Salaries and wsgas 



Othst 

Incoms 

Ms 

lossss and 

Btatulory 

adlustmams 



Total incoffw tai 



Construction — Continued 

Hsavy conatnicflofl comractors 
Biwlnaasss arltti wid wtttKwl nsl Incoma, total . 
Busrosses Mtn net VKome. total 



St under S2.IX» 

S2.000 under SS.0OO . . . 
tS.OOO under StO.OOO . . 
StO.OOO Xldec S25.000 . 
S2S.00O under S50.000 . 

SSO.OOO or more 



Businesses «itt> deltcit. tot^ 

Under S5.000 

SS.OOO under Si 0.000 
SIO.OOO under $25,000 
S2S,000 or more 



Highway snd street oonsuuction 
with and without net Income, total . 

with nel ncome. lotal . , 



SI under $2,000 
$2,000 under $5,000 
$5,000 under tlO.OOO 
$10,000 under $25,000 
$25,000 under SSO.OOO 
$50,000 or more 

Buanesses with deficit, total 



Under $5,000 
$5,000 under $10,000 . . 
$10,000 under $25,000 . 
S25.000 or more 



Heavy constnjcton, except iMjtiway 
Buatnesaea aflh snd wlUwut net Inconie, total . 



wim net income. lotaJ 



%t infer $2,000 
$2,000 under $5 000 
$5,000 under SIO.OOO 

SIO.OOO inder $25,000 
$25,000 inder $50,000 
$50,000 or more 

Businesses with deficit, total . 

Under SS.OOO 
$5,000 inter $10,000 . 
$10,000 under S2S.0OO 
S25.0O0 or more 



Special trade contractors 
h and wtttiout net tncome, total . 



Busatesses with net income, total 

SI under $2,000 
S2.000 inter $5,000 
$5,000 under $10,000 
$10,000 infer S25.000 

$25,000 under $50.000 

$50,000 or more 



Businesses with deficil. total . 

Under $5,000 
$5,000 under $10,000 
SIO.OOO under $25,000 
$25,000 or more 



Plumbing, rieatmg. and ar corntttorsng 
wtth and wttttout net Income, total . . 

with net income, total 



$1 under S2,000 
$2,000 under $5,000 
$5,000 under SIO.OOO 
SIO.OOO under $25,000 
$25,000 infer $50,000 
$50,000 or more 

Busnesses with defial total 

Under $5,000 

S5.000 infer SIO.OOO 
StO.OOO under $25,000 
$25,000 or more 



Footnote at end ot table 



22,4U 

17.1 

4.612 
3,966 
3.214 
3.880 
1.015 
456 

5.156 

3.541 

n 

772 
456 



4.175 

CI 

Fl 

1.115 
402 
77 



CI 

a 



16,661 

13,158 

4X130 
2.820 
2.733 
2.765 
613 
379 



2.32S 

n 
n 



661M6 

567,615 
197.491 



133.531 
77.386 
13.635 
2J31 

93.980 

62515 

5.973 

4452 

645 



61.413 

14.672 
15.571 
15.026 
13.200 
2.401 
587 

12.160 

10.062 
CI 
CI 
CI 



2^46> 

17,333 



4.812 
3.956 
3.214 
3.660 
1,015 
456 


63,599 
104,513 
230,105 
539,532 
210,876 
360,119 


5,156 


362,217 


3,541 
CI 
772 
456 


70,713 

C) 
166,781 
119,357 


iM* 


631,494 


4.175 


465.912 


CI 
CI 
CI 

1,115 
402 
77 


CI 

CI 

CI 
160,676 

73,869 
109,024 


1,649 


145,582 


CI 
CI 
C) 
257 


C) 
CI 
CI 
60,543 


16.665 


1J39.467 


13.156 


1,022,632 


4,039 
2,629 
2,733 
2,765 
613 
379 


59,450 
56,747 
137,899 
378,664 
136,967 
251,095 


3,507 


216,635 


2,325 
CI 
CI 
199 


48,624 

CI 
CI 
58,814 


682.455 


17,712,819 


566,470 


15,947,581 


197,719 
163,656 
133,531 
77,396 
13,635 
2,331 


1,299,119 
2^38,014 
3,651^91 
5,102,067 
2,474,685 
982,385 


93,965 


1,765,258 


82,515 

5.973 

4.652 

645 


970,144 
263,435 
335,632 
175,647 


73,617 


3,369,867 


61,457 


3,055,723 


14,672 
15,571 
15,026 
13^00 
2,401 
567 


200,023 
341,843 
663,824 
1,079,556 
510,725 
259,752 


12,160 


314,144 


10,082 
CI 
CI 
CI 


180,855 
CI 
CI 
CI 



265,371 

49,074 
31,894 
39,317 
69,542 
42,134 
33,535 

26,222 

35,944 
CI 
-5,903 
-11,385 



59,359 

56,011 



CI 
CI 

19,844 
16,511 
4,093 

3,348 

CI 

C) 

C) 

-3,320 



232,178 

209,485 

44,204 
23,714 
36,804 
49,696 
25,623 
29,442 

22,874 

27,721 
CI 
CI 
-8,065 



6,974439 

6,196,350 

1,607,800 
1,254,172 
1,344,089 
1,340,902 
477,616 
162,771 

781,819 

788,693 

37,113 

-30,462 

-13,281 



746,735 

110,655 
118,085 
149,561 
237,523 
93,264 
41,443 

74.139 

64.584 
CI 
CI 
CI 



177.544 

2.764 
14.159 
24.242 
59,331 
36,313 
40,735 



-5,579 

I'l 
-12,648 
-25,869 



32,052 

47,677 

CI 
CI 
CI 

15,485 
13,900 
9,380 



CI 

CI 

CI 

-10,942 



129,867 

2,357 
9,634 
20,262 
43,646 
22,413 
31,355 

-30,878 



CI 

CI 

-14,927 



3.197,564 

3,439,181 

184,198 
551,676 
938,752 
1,137.816 
450.464 
176.255 

-241.617 

-100,106 
-40,268 
-75,073 
-26,171 



506,981 

13,461 
54,445 
109,949 
206,363 
82.839 
40.004 

—40.646 

-14.329 
CI 
CI 
CI 



12,716 

9.335 

3.557 
2.141 
1,929 
1,363 

157 

3,381 

2,961 
CI 
I'l 
CI 



3,591 

2,296 

CI 
CI 
CI 
CI 
CI 



n 

CI 
CI 
CI 



9.125 

7,039 

3,01 
1,12 
1,626 
1,1 
CI 
120 

2,086 

1,745 
CI 
CI 
CI 

399.918 

325,122 

140,622 
95,741 
58,066 
26,920 
3,756 
554 

74,837 

67,043 

4,393 

3,201 

205 



34.214 

25,792 

9,996 
6,727 
4,363 
3,836 



759 



8,422 

7,545 
CI 
CI 

n 



113.814 

69,474 

32,039 
14,591 
11,807 
5,221 

2,902 

44,340 

36,693 
CI 
CI 
C) 



31.521 

9,999 
CI 

CI 
CI 



92.293 

59,475 

26,463 
10,966 
10,695 

4,747 

CI 

2,455 

32,818 

26,071 

CI 

CI 



1,206,380 
569,297 
303,724 
137,080 
27.063 
4.686 

892.353 

809.736 
51.531 
24.194 
7,291 



176.331 

82,368 
47,449 
21,264 
20,520 
3,825 
905 

91,216 

84,360 
CI 
CI 
CI 



46.557 

16,353 

14,271 
3,144 
3,266 
4,990 
2,907 
-10,102 

26,385 

4,630 
CI 

5,829 
13,880 



5.786 
-1,665 

CI 

CI 

I'l 

3,885 

1,846 

-5,734 

7,451 

CI 
CI 
CI 
7,471 



40,896 

20,143 

13,364 
3,114 
5,847 
1,105 
1,061 
-4,366 

20,934 

5,761 
CI 
CI 
6,409 



835343 

507,759 

215,222 
133,199 
101,613 
66,006 
69 
1,628 

131,083 

79,062 
25,650 
20,417 
5,599 



63,423 

14,626 
16,191 
18,438 
10,620 
6,600 
534 

23,569 

14,553 
CI 
CI 
CI 



12,633 

10,272 

2443 
CI 

!,165 

3,377 

722 

443 

2,255 

1,842 
CI 
CI 
CI 



2.139 
1,667 



CI 
I'l 
C) 
CI 



8,586 

2,396 
CI 

2,121 

2,666 

365 

369 

1,603 

1,433 



395,776 

111,662 
92,496 

101,257 
75,565 
13,082 
2,321 

54,763 

52,675 
1,766 
CI 
CI 



42,977 

6,627 
8,005 
12,264 
13,119 
2,401 
565 

S,t18 

4,878 
CI 
CI 
CI 



164 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 





(All figures are eslimales based on samples-money amounts are in Itiousands o( dollars] 












Numbwol- 


SualiMU 




AdtuslMl gross lncom« (l««s dsflctti 




Total Irtconw tax 




RMum 




Toai 


•ssssr 


Sslsrlss snd wsgts 


OltMf 

lOM 

lossoi snil 

statutory 


Nunbar of 




Industry and »l2e of 
ml lrKon»e or deftcH 


Numbv 01 
rMums 


AiMunt 


Amount 




|1) 


(21 


(3) 


(4| 


(51 


|6| 


(71 


(•1 


(91 


(10) 


Construction— Continued 






















Sp*cM trad* contractora— Contlmied 






















Painting, paper r%ar>ging. and decorating 
























113,902 


113,906 


1,837,666 


1,105,966 


467,000 


65,729 


552,650 


86,318 


74,397 


102JS2 






102.421 


1.670.386 


994.064 


490.362 


57.372 


445.647 


58.055 


66.064 


91,133 




37.955 
30.264 
22.085 
10.333 
1.647 
1") 


37.955 
30.264 
22.085 
10,333 
1.647 
C) 


138.004 
249.829 
439.955 
524.873 
289.027 
CI 


330,744 
214,708 
228,164 
174,234 

38.292 

CI 


33.256 
100,688 
150,552 
144,699 

52,767 

CI 


25.997 

17,045 
9.907 
4,199 

CI 

C) 


260.009 
99.075 
61,360 
21,714 

CI 

CI 


37.479 
14.945 
16,232 
7,821 
-16.830 
CI 


21.107 
17.393 
15.669 
10.333 
1.209 
CI 


30^12 


$2 000 under $5 000 
















S50000 Of more 


CI 


Businesses with deficit total 


11. 4*5 


11.485 


167.260 


111.904 


-23,362 


8,357 


107.003 


26.263 


8.333 


11,119 




10.585 
CI 
CI 
CI 


10.585 
CI 
CI 
CI 


104.633 
CI 
CI 
CI 


109.759 
CI 
CI 
CI 


-9,316 
l"l 
CI 
CI 


7,830 
CI 
CI 
CI 


97.292 
CI 

R 


21.763 
I'l 
CI 
CI 


7.617 
CI 


9.878 




CI 




— 




— 


Electnca) work 




Busine«s«i wHh and wtthout r>et Income, total 


51.397 


51J97 


1,952,052 


661,346 


241.945 


33,342 


356766 


63,115 


36,608 


77,636 


Businesses with net .ncome. total 


39,257 


39.257 


1,717.541 


550.441 


274,880 


23,003 


219.554 


56,007 


28.633 


64.667 




13.005 
11,096 
7,296 
5,626 
1.746 
268 


13.005 
11.096 
7,296 
5,826 
1,746 
268 


102.961 
220.311 
362.520 
578.934 
306.309 
144.506 


156.370 
109.072 
78.984 
118.815 
63.360 
23.840 


11,578 
37,528 
51,943 
93.268 
57.690 
22.873 


10,389 
6.960 
2.624 
2.448 

CI 
81 


120.309 
53,467 
22,211 
21,404 
CI 
1,026 


24,483 
18.057 
4.830 
4.143 
4.553 
-59 


9.126 
6,445 
5,516 
5,512 
1.746 
284 


14.639 


52.000 under S5.000 

SS.OOO under $10,000 
$10,000 under $25,000 
$25,000 un(tef $50,000 
$50,000 or more 


10.304 
7.478 
12.926 
11.028 
8.090 


Busmesses with deficit, total 


12.140 


12.140 


234.511 


112.840 


-32.935 


10.339 


136732 


9,043 


6,185 


13,710 


Under $5.000 

$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 


10.471 
CI 
CI 
CI 


10,471 
!•) 
CI 
CI 


88.037 
{• 

!• 
(• 


120.808 
CI 

C) 
O 


-12.465 
CI 
CI 
C) 


9.001 

CI 

CI 


128.517 
CI 
CI 


4.756 
CI 

I'l 

CI 


7,872 
CI 
CI 


12,507 


Masonry, stoneworti. tile setting and plastenng 


























65,926 


2,239,536 


658,995 


336,469 


39,225 


270,194 


52,332 


42.172 


59,452 


Businesses with net income, total 


57,704 


57.724 


1.913.231 


606.206 


365.621 


33.065 


207.863 


32.722 


38,274 


54.424 




17,617 
15,234 
15,515 
7.319 
1,710 
329 

8,202 


17.617 
15.234 
15.515 
7.319 
1.710 
329 

6.202 


98.476 
247.044 
569.476 
514.202 
360,989 
123,044 

326.305 


145.792 
125.269 
139.123 
116.501 
55.478 
24.851 

52.769 


17.376 
52.667 
110.192 
105.128 
55.132 
25,126 

-29,152 


14.150 
9.751 
6149 
2.323 
636 
CI 

6160 


106.840 
60.087 
28.413 
6,341 
3,890 
(•) 

62.331 


21.576 
12.515 
518 
3,032 
-3.544 
-567 

19.610 


10,529 
8,901 

10,050 

6.821 

1.664 

329 

3.898 


9,944 




6,067 




















5.026 


Under $5,000 

$5,000 under $10,000 


6.825 
CI 
CI 
(•) 


6.625 

CI 

CI 

CI 


160,044 
CI 
CI 
CI 


50.657 
CI 
CI 
CI 


—8,115 
CI 
CI 
CI 


5,227 
CI 
C) 
CI 


46834 
CI 
CI 
CI 


12138 
CI 
CI 
CI 


3.606 

CI 

CI 


4.066 




— 






























2,629.058 


1,829,302 


609,967 


126,625 


838,716 


180,619 


137 J54 


144416 




138.423 


188.423 


2,492,341 


1,700.673 


837,577 


113.368 


693.904 


169.192 


126.711 


131.674 




69,030 
58,770 
42.478 
16.793 
1.308 
CI 


69,030 
58,770 
42.478 
16.793 
1,308 
(■) 


310,070 
524,119 
778,542 
704,911 
171,595 
CI 


523.538 
439,291 
419,616 
270,623 

44.966 

CI 


66.637 
198.215 
299.083 
229.923 

41,236 

CI 


47.692 
36,566 
21.928 
6.495 

CI 


371.136 
197,549 
91,338 
30,994 

CI 


85.765 
43.527 
29.195 

9.706 
865 

CI 


39.909 
35.004 
34.023 
16423 
1.308 
CI 


36.628 


$2,000 under $5,000 


26,067 












C) 




15.742 


15,742 


136.717 


128,629 


-27,610 


13,457 


144,812 


11.427 


10.543 


13,144 


Under $5,000 


15,076 


15,076 
CI 
I'l 
CI 


94.504 
CI 
I'l 
CI 


133.346 
CI 
CI 
I'l 


-17.681 

CI 
CI 
CI 


12,845 
C) 
CI 
CI 


140.154 

c 


10.673 

CI 
CI 
CI 


10.432 
CI 

CI 


12,270 
CI 




— 




CI 


Roofing and sheet metaJ work 


























37,089 


1,103,112 


352,216 


194,159 


19,062 


129,975 


28,082 


24,077 


33*71 




33.418 


33,646 


1.036.049 


330.989 


200,552 


16,206 


104,684 


25.753 


22,667 


32.182 


$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 


9.195 
8.638 
9,831 
5.144 
663 
147 

3,443 


9,423 
8,636 
9,631 
5,144 

m 

147 
3.443 


62.234 
191.667 
261.083 
342,586 
104,497 

73.962 

67,063 


69,008 
53,075 
92.139 
93.311 
22.360 
11.076 

21.227 


7,667 
29.006 
62,596 
72,303 
16151 
10,629 

-6,393 


6726 
4,000 
3.392 
1.965 
CI 
CI 

2.856 


59,515 
15,221 
20,363 

6,325 
CI 

CI 

25.291 


1,626 
6.848 
9,180 
2,683 
3.081 
335 

2329 


4,995 
4.004 
7.734 
5.144 
663 
147 

CI 


5.189 
2,950 
9.421 
9.993 










Bu9,nesM« Mtri dflfKrt. total 


CI 


UnO« J5,(X» 

15.000 unOet $10,000 


2,841 
CI 
CI 


2,841 

C) 

CI 


37.547 

CI 

CI 


20.299 

CI 

CI 


-2.146 
CI 
CI 


2.258 

CI 
CI 


20.188 


2.257 

CI 

CI 


CI 
CI 


C) 
CI 




— 







Footrtote at end of table. 



Business Returns/1975 • Sole Proprietorships 



165 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

[All figures are esbmales baseO on samples— money amounts are m ihousanas ol dollafsl 



Humb«» of— 



Ad|u«tM] grou Inconx (>•« dvfldt) 



H«t kKonw 
or deficit 



SalariM and wag«« 



OtiMf 

Incofn* 
Ma 

loaaaa and 

atatulory 

adluatmafita 



Total IneofiM tai 



Construction — Continued 



Concrete wxli 

Rjelneeeee wlUi and elUKiut nel kncofMa lotH 

6u9nessos wrth net income, total 

S' uOer s^ooo 

COOO under »5.000 

S5.000 inlai StO.OXI 

StO.OOO uidar $26,000 
S2S.0OO under SSO.OOO 
SSO.OOO a more 

Buanesaes with defiot total 

Under tS.OOO 

SS.OOO inder SIO.OOO 

SiO.OOO tram S2S.00O 

S2S.0OO 0> more 

Water wefl drUng 

SualrMeeea »Wt and wittiout net VKome, total 

BuSBiesses iifllti net income, total 

$1 vrd* 52,000 

S2,000 under SS,000 

tSOOC mder SIOOOO 

$10,000 u«er $25,000 

$2f,000 under $50,000 

$50,000 or more 

Busnesses wttn deliot. klttl 

under $5000 

$5,000 under 510,000 

$10,000 iMei $25,000 

$25,000 or more 

MscaOaneous stiecaai trade uMitiai.t ms 

I hIUi and wfttiout net Income, total , 

i *itn net inoxne, total 

$1 nMer $2,000 

$2,000 inder $5,000 

$6,000 laidor $10,000 

$10,000 under $25,000 

$26,000 uxlor $60000 

$50,000 or more 

Busnesses with defiot total 

Under $5,000 

55,000 under 510.000 

510,000 under 526,000 

526.000 or more 

Curiuactofa not alocaMc 

waawaaee witfi and wIUnmi net InconMi total . 

Busvvsses with net ncome. total 

51 inder 52.000 

5a000 under 55.000 

56,000 under 510,000 

510,000 under 525,000 

525,000 under 550,000 

550,000 or more 

Buseieeses witti delidl total 

under $6,000 

$6,000 <rda S\OJXa 

$10,000 under $25,000 

$25,000 a more 

Manufacturing 

and wlUMjut 

Bmreases wAh net nctxne, I 

$1 iiider $2,000 
52.000 KUer $5000 
56,000 undv 510.000 
$10,000 Kider $26,000 
525,000 under $50 000 . 
550,000 or more 

Busnesses «11^ defot. total . 

Under $6,000 

$5,000 under $10,000 

$10,000 Kider $26,000 ,,,. 
$25,000 or more 

Footnote at end of table. 



1M1I 
15.279 

9,9ae 

ZMt 

4«1 

3.313 

812 

119 

3.133 
UI6 



Wtt 
7,727 
2453 

i.r 
(•) 

2,083 

R 

1J)18 

n 

f! 

n 



109,196 

82,636 

29,578 
18,291 
16,463 
13,375 



22M8 

2,340 

1367 

94 



42,324 

14,042 
13,167 

>jm 

4,705 

n 

171 
6.361 
5,645 

n 
n 
n 



153,506 

55,012 
31,344 
27,585 
28,448 
7,832 
2ASt 

StlUS 

58^856 
6.134 
l;679 

1,060 



15.279 

3J86 
2M8 

4,251 

3J13 

612 

118 

3,134 

2,816 

n 

n 
n 



6,748 
7,727 

2453 

1M6 

n 

2083 
1,018 



82,636 

29,578 
19,2S1 
16,463 
13,375 
3,226 
G03 



22,868 
2440 
1J57 



42J24 

14JM2 
13,167 
9MI7 
4,705 

n 

171 
6J71 



153.790 

55.012 
31.344 
27JB5 
29,448 
7433 
2,457 

67«2 

58,866 
6,134 
1«70 



27,7 

71,806 
229,572 
273.764 
167^79 

65,376 



17.625 

{•) 

(•) 

n 



428JI19 

412,077 

50,596 
36,070 

CI 
234,027 

(•) 

(•) 

15,942 

n 
(•) 

CI 
CI 



3J61,031 

2,824,628 

308,966 
355,326 
516,336 
649,214 
528,443 
267,341 

436,403 

260,612 
62.102 
96.561 
16.126 



1,045,845 

969.674 

92.069 
234.460 
241,964 



CI 
48,865 

76.371 

53.085 

Cl 



1,678,677 

7,672,296 

624,976 
725,093 
1,395,292 
2.354,788 
1,523,713 
1. 146,435 

1.006,381 

449,318 
147,579 
160,106 
249,378 



209,999 

186,066 

22,869 
19,042 
49,912 
60,666 
23,457 
8,910 



25.866 

u 



110,541 

96,978 

17,953 

12,198 

C) 

39,213 

CI 

CI 

11,563 

CI 
1*1 
CI 
CI 



1^33,536 

989,417 

230,881 
163,432 
178.285 
239,796 
122,423 
64,600 

244,121 

233^)7 

11,528 

—4,936 

4,292 



468,800 

412.509 

106.533 

94,675 
101,063 

92.199 

Cl 

13.329 

66.100 

62.403 
C) 
Cl 
Cl 



2.261,068 

570203 
302,336 
306,353 
572,660 
303,215 
216,787 

823,925 

767,274 

52,935 

25,927 

-21,965 



121,663 

126,739 

4,866 
10,215 
32J62 
48,731 
22,387 

8,276 

-5,076 

-2,342 
Cl 
Cl 
Cl 



3,231 
5,914 

Cl 

33,220 

Cl 
Cl 

-2^31 

Cl 
Cl 
Cl 
Cl 



496,564 

569,776 

25,924 
62,998 
116,106 
204,161 
108,616 
61,769 

-74,212 

-32620 
-17,001 
-19,037 
-5,554 



229,196 

12.302 

43.642 

71,079 

73.775 

Cl 

13.862 



Cl 
Cl 
Cl 



134.477 

39.997 
104,006 
194,729 
453,835 
266,016 
196,892 



-79,683 
—42,228 
-26,963 



6,676 

2,551 
2.031 

Cl 

Cl 

Cl 

Cl 

2,427 

2,124 
Cl 
Cl 
Cl 



4.1 

3,453 

Cl 
Cl 
Cl 
Cl 
Cl 
Cl 



66,598 

46,726 

21,377 
11,823 
8,303 
3,916 
1,191 
114 

21,672 

19,263 
1,711 
Cl 
Cl 



29MS 

24,812 

9,874 
8,942 
4,554 

Cl 
Cl 

I'l 

5,163 

4.496 
Cl 
Cl 
Cl 



62,794 

39,406 
16,304 
14,273 
10.073 
2J17 



60.866 
4,768 
1,163 



39,668 

17,196 
8.662 
Cl 
Cl 
Cl 
Cl 

26.862 

26,219 
Cl 
Cl 
Cl 



31.901 

21,547 

Cl 
Cl 
Cl 
Cl 
Cl 
Cl 



629 J61 

341,234 

178,963 
81,223 
50,920 
19,561 
9,638 
1,009 

268,147 

256.621 
19.927 
Cl 
Cl 



160,006 

89,463 
37,946 
25^50 

Cl 

Cl 

Cl 

72.323 

61.262 
Cl 
I'l 
Cl 



820,867 

460.340 
160.260 
93,031 
60,232 
20,604 
9,437 

639,408 

732.306 
73,162 
24,186 
9,732 



21.610 

18,659 

793 
245 

10,31 
6,703 

Cl 

Cl 

3,106 

3,009 

Cl 

Cl 



14,176 

10,738 

Cl 
-340 

n 

6.224 

I'l 
Cl 

3,440 



108,593 

78,407 

25,974 
19^11 
11,257 
16.074 
4,069 
1,822 

30,186 

9,036 
8,602 
6.956 
5.692 



26,666 

23,305 

<,768 
12,967 
4,734 
3,499 
Cl 
-1,506 

2.361 

-398 
Cl 
Cl 
Cl 



361,241 

185,754 



38,077 
18,693 
36,793 
16,595 

11,466 

198,733 

114,661 
21,981 
27,692 
34,666 



11.576 
10,216 

1,562 

Cl 

3,495 
3.183 

Cl 
119 

Cl 

Cl 



SJKO 

4.864 

Cl 
Cl 
Cl 

1.866 
Cl 
I'l 

Cl 

Cl 
Cl 
l"l 
Cl 



55,889 

16,768 
10,726 
11,479 
13,166 
3,162 
699 

14,970 

14,419 

Cl 

Cl 

n 



29,002 

24,773 

5,293 

6,549 
7,667 
4,665 
Cl 
167 

3,229 

2.611 

n 
n 



109,392 

32.698 
19,194 
19,547 
27,806 
7,803 
2422 

44,284 



166 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

[All tigures are estimates based on samples— money amounts are in thousands ol dollars] 





Number ol- 


Business 


Adjusted gross Income (less defIcK) 


TotsI Inconie tax 




Rstum 




Total 


Net Income 
or deftcH 


Salaries snd wages 


Othsf 

less 

losses snd 

statutory 

sdlustments 


Number ol 




Indutt/y tnd itze or 
net Income or detldt 


Number ol 
rebims 


*-"• 


Amount 




(1) 


(2) 


13) 


14) 


(SI 


16) 


(7) 


16) 


19) 


110) 


Manufacturing— Continued 






















food and kindred products 
























ifM 


9,312 


973,763 


127,163 


53.062 


6,006 


S4J07 


19.914 


5.340 


20.402 


Businesses wiin net income, total 


5.662 


5.672 


655,629 


102,245 


64.748 


3,099 


29.944 


7.553 


4.319 


16,980 


SI under S2,IXI0 

S2,000 under J5.000 
$5,000 under SI 0.000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


1.820 

(•) 

(•) 

927 

957 

71 


1.620 

CI 

CI 

927 

956 

76 


22.412 

CI 

CI 
232.714 
356.768 
137.160 


22,967 

C) 

CI 

19.962 

32.162 

9,019 


1,463 
C) 

14,110 
32,175 
7.374 


l"l 

n 

CI 

n 
n 

32 


CI 
CI 
CI 
CI 
CI 
1.381 


4,002 

C) 

I'l 

2,700 

-1,012 

264 


I'l 

C) 

C) 
695 
946 
71 


I'l 

I'l 

CI 

2.832 

4.929 

3.448 


Businesses with deficrt, lotal 


3,640 


3.640 


117.934 


25.148 


-11.686 


2.909 


24.263 


12.571 


1,025 


3.463 


Under $5,000 

$5,000 undei $10,000 

510,000 under $25,000 

$25,000 or more 


3^11 
{•) 

312 
CI 


3.211 
"312 

n 


CI 
CI 
C) 
CI 


22.395 

CI 
CI 
CI 


-1,831 
CI 
-5,026 

C) 


2.783 
CI 
CI 
I'l 


16.873 
CI 
CI 
CI 


C) 
CI 
I'l 
I'l 


CI 
CI 
CI 


n 

CI 
CI 


Apparel and other teitlle products 






















BusJnessee with and without net Income, total 


7.04S 


7,069 


313,494 


100,532 


24,965 


4.736 


60.774 


14.793 


5.441 


16.566 


Businesses witn net income, lotal 


5.072 


5,072 


257.304 


74,787 


33,554 


2,996 


32.261 


8,972 


4,009 


13,614 


$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

StO 000 under $25,000 


2.676 
(•> 
(•> 
CI 
C) 
131 

2.017 


2.676 
CI 
I'l 
CI 
CI 
131 

2.017 


13.917 

C) 

C) 

(•) 

C) 

80.161 

56.190 


26.137 

CI 

I'l 

I'l 

CI 

12.796 

21.736 


1,993 

C) 
C) 
10.965 

-8.589 


2.006 

l"l 

CI 

CI 

CI 

CI 

1,742 


24.549 

CI 

CI 

CI 

CI 

CI 

28,513 


1,595 
CI 
CI 
CI 
CI 

1,703 

1,812 


2,044 
C) 
C) 
C) 
C) 
131 

1,432 


3,655 

I') 
C) 
[') 


$25,000 under $50,000 


CI 


$50,000 or more 


4,369 


Businesses with deficit, total 


2972 


Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 


1.957 
CI 

C) 


1.957 
C> 

CI 


50.342 
CI 


23.128 
CI 

CI 


-3.668 
CI 

CI 


1,730 
CI 

CI 


26,569 

CI 

CI 


427 

I'l 

C) 


(■) 
CI 

C) 


CI 

CI 

CI 


Lumber and wood products, eicept furniture 






















Businesses with snd witltout net Income, total 


59,176 


59,901 


1,956,398 


572,936 


188,807 


36.253 


331.138 


52.991 


31.726 


57.774 


Businesses witti net income, lotal 


41.980 


41,890 


1.774.667 


403,081 


246,650 


21,076 


136.859 


19,572 


20.666 


37.245 


$1 under $2,000 


17.347 

9.353 

7.327 

6.657 

663 

343 


17,347 

9,353 

7.327 

6,857 

663 

343 


145.550 
262.007 
444.330 
574.373 
176.444 
171.963 


109,651 
62,459 
68,483 

113,111 
22,519 
27,895 


16,008 
29,605 
49,536 
103,768 
22,340 
25,393 


10,965 
4.606 
3,326 
1,976 
CI 
85 


91.613 
26.122 
13.576 

4,227 
CI 

1,151 


2,030 
6,732 
5,369 
5,116 
11 
1,351 


6,191 
3,205 
3,663 
6,622 
661 
336 


9,575 


$2,000 under $5,000 

$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


3,542 

3.401 
9,766 
3,620 
7.676 


Businesses with deficit, total 


17.305 


17.311 


181.731 


171,056 


-57.843 


15,177 


194,279 


34,620 


10,867 


21.086 


Under $5,000 , 
$5,000 unrler $10,000 
$10,000 under $25,000 
$25,000 or more 


14.372 

2.226 

485 

226 


14,372 

2,226 

485 

228 


66.049 
27.171 
20.947 
47.564 


152,825 

18,374 

3,627 

-3,524 


-16.925 
-15.791 
-7,198 
-17.929 


12,902 
1.789 

C) 
79 


154,676 
31,131 
C) 
3,277 


14.872 
3.034 
I'l 
11,128 


9.911 
769 
CI 
69 


15.370 
3.086 

CI 
2.049 


Printing, publishing, and silled products 






















Businesses with and without net Income, total 


3(,«3 


36,932 


1,315,326 


590.249 


195,961 


23.732 


316.410 


75.878 


29.34J 


13,676 




29.127 


29,347 


1.191.645 


466.643 


224.262 


15,561 


187,546 


54,835 


24,093 


66.400 


$t under $2,000 
$2,000 under $5,000 
S5.000 under $10,000 
StO,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


6.835 
7.531 
5.299 
6.392 
943 
347 


8,835 
7,531 
5,299 
6,392 
943 
347 


77.444 
198,929 
206,572 
472.945 
130,699 
105,056 


115,875 
89,441 
59,723 

137,440 
40,310 
29.701 


5.044 
25.321 
36.979 
101.170 
31.685 
24.063 


6,607 
3,992 
2,195 
2,360 
276 
149 


100,683 
51,664 
14,477 
17,689 
3,084 
2,343 


9,948 
12.236 

6,267 
16,561 

5,541 

3,295 


6,802 
5,729 
4,464 
6,039 
943 
336 


14,090 
10,131 
5,019 
20,006 
9,376 
6,365 


Businesses vwth detrcit, total 


9,585 


9,585 


123,681 


129,295 


-28.301 


8,400 


132,101 


25,495 


5,484 


17,792 


Under $5,000 


7,374 
2,069 


7,374 
2,069 

C) 

1 ) 


61.604 
54.472 
CI 
CI 


101,154 
21,248 
C) 
C) 


-10.732 
-12.764 

CI 

CI 


6,318 
2,006 

CI 

CI 


100.802 
27.859 
C) 
C) 


11,084 
6,353 
I'l 
CI 


4.750 

I'l 
CI 

I'l 


13,040 


$5,000 under $10,000 


I'l 


StO 000 under $25000 


CI 


$25,000 or more 


I'l 


Stone, clay, and glass products 






















Businesses with and without net Income, total 


13.800 


13,K» 


332.322 


176.900 


26,606 


10,244 


132,661 


17.613 


a.861 


21«7 


Businesses witri net income, lotal 


6,930 


6,930 


284.662 


85.177 


36,924 


3,931 


40.509 


7,744 


4,313 


9,576 


$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 


3,331 

1,296 

1,307 

911 

CI 

C) 


3.331 

1.296 

1.307 

911 

CI 
CI 


47.456 
12.306 
59.442 
97.166 
CI 

C) 


40.215 
11,950 

8,438 
17,666 

C) 

C) 


2,134 
3,803 
10,102 
14,377 

CI 
CI 


2.151 

CI 
CI 

I'l 

CI 
CI 


31.836 

CI 

CI 

CI 

CI 

CI 


6,243 
4,042 

C) 

1,922 
C) 
CI 


2,222 

I'l 
CI 
C) 

n 

CI 


4,992 

I'l 
C) 
C) 


$25,000 under $50,000 


CI 


$50,000 Of more 


I'l 




6.670 


6.670 


47.460 


91.723 


-10,318 


6,313 


92,172 


9,669 


5.546 


12,269 


Under $5,000 
$5,000 under $10,000 
St0,000 under $25,000 
$25,000 or more 


6.612 
CI 

CI 


6.812 
C) 

C) 


25.313 
C) 

C) 


92.595 
CI 

CI " 


-7,595 
CI 

CI 


6,309 
CI 


92,172 

I'l 


8.016 
I'l 

I'l 


5.540 
CI 


12123 
C) ~ 



Footnote at end ot table 



Business Returns/1975 • Sole Proprietorships 



167 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit — Continued 





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












Numbef of- 


Bu4ll1M« 
rK«lptB 




ToUl liKonM tai 




Retunw 


ButlnMM. 


ToUl 


Ml Inconw 
or dtlldt 


SalahM ami wag*. 


oam 

Incom* 

Ima 

loMM and 

auiutofv 
adluatiTMfita 


NumMr ol 
return. 




Industry and aln of 
net incem* or d«ltcH 


retumt 


Amount 


Amount 




«) 


(2| 


(31 


(4) 


(S) 


(61 


(7) 


(81 


(9) 


110) 


Manufacturing — Continued 














































8.S4S 


6.545 


446,646 


164,649 


74.S62 


6.610 


61.012 


29.275 


7,752 


35,485 




6.459 


6.459 


406.616 


151,863 


90,246 


4,614 


47.472 


14.163 


5.723 


26.337 




1.M4 

399 

2.066 

r 


1,924 

495 
399 

2.086 

1.639 
CI 
CI 
CI 


10.618 

CI 

CI 
135.060 

65.614 
131.774 

41,632 

5,014 
CI 
CI 
CI 


31,398 

CI 

CI 

34,996 

21,942 

32,710 

32.966 

26.729 
CI 
CI 
CI 


991 
CI 
CI 

29.072 
16,646 
31,345 

-15,686 

-3.068 

CI 
C) 
CI 


1.918 
CI 
CI 
CI 
CI 
CI 

1,996 

1,805 
CI 
CI 
CI 


21.837 
CI 

CI 
CI 

33.540 

29.554 
•1 
•| 
•I 


8.770 

CI 

CI 

559 
1,356 

189 

15.112 
2.243 


CI 
CI 
CI 

1,420 
CI 
399 

2.029 

1.839 
CI 
CI 

n 


• 




• 


S5000 under tlOOOO 


• 


$10000 under S2S000 




$25000 under $50000 


CI 




10,517 




7,148 




4.023 


15000 urxJer $10000 


P 


$10000 under $25000 


•I 




n 


MacMntry. except electrical 
























84,737 


24,737 


1.143.588 


440.473 


221.995 


13.599 


181,928 


36,552 


19.713 


68.787 


Busnsssss with net income, total 


20.502 


20.502 


962.543 


399.285 


236.117 


10.700 


133,064 


30,064 


17,576 


61,159 


$1 m)er S2.O00 

$2,000 under S5.000 

$5,000 tfxler Si 0.000 

$10,000 under $25,000 


5J04 
3.599 
4.078 
4.612 
2J67 
552 

4.235 


5.304 
3.599 
4.078 
4.6ta 
2.357 
552 

4.235 


36,105 
49.726 
200,665 
178,537 
267.053 
230.237 

161,045 


72.330 
46.056 
56.530 
69.042 
63.073 
52.252 

41.188 


3.560 
12.251 
29,560 
64,457 
78.496 
47,793 

-14,122 


4.430 
2,174 

CI 
1.474 

CI 
107 

2,699 


58,557 
28,711 

CI 
15,963 

CI 

2.015 

48.842 


10,213 
5,096 
3,165 
6,622 
544 
2,444 

6,466 


4,577 
3,099 
3,058 
4,043 
2,247 
552 

2.137 


9,456 
5770 
5.568 
10.604 
13.478 




16.763 




7.608 


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

$10,000 under $25,000 

$25,000 or riKxe 


3.716 
CI 
CI 
CI 


3.716 
!•) 
C) 
CI 


49.410 
CI 
CI 
CI 


46.906 

CI 
CI 
CI 


-5,433 

CI 
CI 
CI 


2,614 

CI 
CI 
CI 


46.902 
C 
C 
C 


5,437 
C) 
CI 
CI 


2.121 
CI 


6.966 
CI 
CI 
CI 


ElecWctl and e«ectrorHe equipment 
























6.013 


MU 


201.213 


113,572 


26.487 


4,042 


72,460 


14,605 


4,449 


19,197 


Businessw wrth net income, total 


3.268 


3.266 


194.921 


67,644 


33,135 


1,925 


26,025 


6.464 


2,495 


12,626 




1.734 


1,734 
C) 
CI 
CI 
CI 
CI 


26,760 

CI 

CI 

|-| 

CI 

CI 


20,953 

CI 

CI 

CI 

C) 

C) 


1,436 

CI 
CI 
CI 
CI 
CI 


l"l 
CI 
CI 
CI 

n 


CI 
CI 
CI 

I'l 

CI 


2.929 

CI 

CI 

CI 

CI 

CI 


CI 
CI 
CI 
CI 
CI 
CI 


CI 




CI 




CI 


$10000 under $25000 


CI 


$25000 under $50000 


CI 


$50,000 or more 


CI 




2.726 

2.604 

CI 
CI 


2,726 

2,604 

CI 
CI 


6,291 

3,541 

C) 
CI 


46,295 

42,539 

CI 
C) 


-6.648 

-3.902 

CI 
CI 


2.117 

2.001 

CI 
CI 


44,455 

39,979 

CI 
CI 


6.488 

6,462 

CI 
CI 


1,955 
1,636 

CI 

CI 


6,434 




5,295 


$5000 under $10000 


— 


$10,000 under $25.000 

$25,000 or more 


CI 

n 


























3i206 


32710 


906,715 


506,907 


150.688 


21.457 


277,229 


78,990 


25743 


78,585 




21.508 

3M2 
4.043 
4.15S 
1.379 

231 

10.702 

10.076 
C 

r 

c 


21.506 

6.036 
3.662 
4.043 
4,155 
1,379 
231 

10,702 

10,078 
I") 
C) 
CI 


625,500 

53.960 
44.606 
142.996 
254.279 
239,629 
69,610 

61715 

43.367 
!•! 
CI 
CI 


329,153 

91,397 
34.634 
47.056 
62.963 
54.276 
18.827 

177.713 

172.960 
CI 
CI 
CI 


174.565 

4,645 
12.450 
27.946 
65.625 
45,960 
17.739 

-23.677 

-13.359 
CI 
CI 
CI 


12.276 

5.199 
1,796 
3,005 
1,801 

CI 

CI 

9,162 

6.839 
CI 
CI 
CI 


123,393 

64,566 

18,557 

18,031 

20,162 

CI 

CI 

153,840 

149.350 
CI 
CI 
CI 


31.195 

22,186 

3,627 

1,079 

-3.024 

6,677 

450 

47.750 

36.969 
CI 
CI 
CI 


17,198 

5,274 
2,934 
3,237 
4145 
1,376 
230 

6.045 

7.984 
CI 
CI 
CI 


45,246 


$1 under $2,000 

$2000 under $5000 


10,754 
3,150 




4.619 


$10 000 under $25000 


9.698 




11.052 


$50 000 or more 


5,773 




31.339 




29,646 




CI 




CI 


$25,000 Of more 


CI 


Transportation. Communication. Electric, 






















Gas. and Sanitary Services 
























353M0 


355,255 


10,008.997 


3.866765 


1760.600 


229799 


2.089.781 


515.704 


231.695 


439,549 




265.093 


266,350 


8,104,763 


3.062,679 


1,588,441 


161.144 


1,201,004 


293.434 


175,013 


331,258 


$1 under $2000 


85.057 
76.841 
58.754 
37.848 
5.226 
1.205 


65.126 
76.841 
59.981 
37.963 
5732 
1707 


630.655 

1.336,964 

1,858,889 

2,512.033 

929,883 

634.119 


765,997 
637,980 
699,425 
69<,378 
201,740 
97,525 


73,629 
259.608 
429,651 
556,765 
176,642 

69,746 


61,426 
51,172 
30.229 

16,050 

1,969 

407 


550,538 
326,935 
168,026 
113,780 
14,835 
8.422 


141.830 
51.237 
61,748 
21,833 
10.063 
-643 


46,649 
40,470 
47,765 
34,057 
5156 
1.188 


61,660 


12 000 under $5 000 


46.445 




64,234 




79,007 




36.543 


$50,000 or more 


29.831 




86J64 

70.460 
11«3 
5.162 
1^66 


66.905 

70.480 
11.993 
5.162 
1770 


1,904.234 

1.037.697 
304,366 
305,062 
256.667 


601,392 

721,965 
65,522 
21,439 

-5,446 


-327,641 

-109,209 
-60,557 
-73,509 
-64,366 


68.949 

56.356 

8,076 

3,706 

637 


894,924 

702,641 
113,249 
64,149 
16,110 


234.109 

128.333 
32.830 
30.799 
42.808 


47,129 

42,613 

3.09O 

1313 

ISO 


108.167 


Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 
$25,000 or more 


90.412 
11.960 
6,810 
9,673 



Footnote al end o< table 



168 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit — Continued 





(All figures a/e estimales based on samples-money amounis afe in thousands ol dollars) 












NuniMf o(- 


Builnen 
ranlpti 




Total Income tai 




Retumi 




Total 


or drtctt 


SeJarles and wages 


Ottm 
hcome 

leaa 
loaaaa and 
atatutonr 


HumMr of 
retuma 




Industrv ■nd ttzc ol 
nd Incofnf oc <J*ncl1 


NuiOar o< 


Amount 


Amount 




(1) 


(I) 


(S) 


(«) 


m 


K) 


m 


9) 


m 


110) 


Transportation, Communication, Electric, 






















Gas, and Sanitary Services— Continued 












































Bu«lntM*t with VMl withoul n«l Incom*. total 


S1432 


52,242 


562J0O 


474.833 


143.016 


33.243 


253.513 


78J02 


32,345 


43,2H 




45.044 


45.384 


509,816 


408,249 


157,535 


27.371 


186,414 


64,300 


28,140 


37,478 


$1 under S2000 


17.916 

16.768 
9.012 
1.462 

(■) 

CI 


17.936 

16.768 
9,012 
1,462 

CI 

C) 


98,237 
142,757 
170,740 
63,241 
CI 
C) 


133,435 
139,615 
102,899 

22.702 

CI 

CI 


16.680 

56.128 

56.059 

16.576 

CI 

CI 


11,257 
10,667 
4.518 
CI 
CI 
CI 


92,257 

68,363 

20.095 

CI 

CI 

CI 


24,496 
15,124 
24,745 
1J54 
CI 
CI 


8.550 
10,807 
7,443 
1.152 
CI 
CI 


12.137 


S2 000 un(>er $5000 






9^42 




2,704 




CI 


J50.000 Of more 


C) 




6,858 


6,856 


52,384 


66,613 


-14.517 


5.942 


67,102 


14,028 


4.205 


5,777 


Under S5 000 


5,797 

n 


5,797 
CI 
CI 
CI 


29,317 
CI 
CI 
CI 


58,307 

n 

CI 
l"l 


-7,030 
CI 
CI 
CI 


5.484 
C) 
CI 


57,397 
CI 


7,940 

I'l 
CI 
CI 


3,737 
CI 
CI 
CI 


4»1 




•) 




•) 


125.000 Of more 


•1 


Tancabs 
























32,757 


33.067 


311,620 


256.443 


(9.985 


18.6(9 


153.335 


33,123 


19,416 


i(MO 


Businesses with net incofne, total 


27,582 


27,892 


273,296 


210,727 


80,896 


14.351 


104,053 


25.776 


16,076 


15,787 




13,376 
8,937 
5.061 

CI 


13,376 
8,937 
5.061 

CI 


74,340 
69,725 
111,024 

n 


89.051 
60.531 
55.665 
C) 


12,703 
30,459 
32,373 
CI 


7.757 
4.015 
2.320 
C) 


63,973 
25,617 
13,391 
CI 


12.375 
4,455 
9,901 

CI 


5,722 
5,230 
4,606 
CI 


6,665 




3,915 




4,233 


$10000 undef S25000 


CI 


$25000 undef $50000 


— 




— 




5,175 

4,324 

CI 

CI 


5.175 

4.324 

CI 

CI 


38,322 

15,406 

CI 

CI 


45.716 

43,204 

CI 

CI 


-10.913 

-4.882 
CI 

CI 


4,318 

4,059 
CI 


49,282 
44,299 


7,347 

3,787 

!•) 
C) 


3,340 

3,081 
1-1 


4,203 




3976 




C) 




— 


$25 000 Of more 


— 


Other passengef transportation 
























19,145 


19.175 


250,5(0 


218.419 


73.033 


14.644 


100.181 


45,205 


12,929 


23,2(5 




17,462 


17,492 


236,518 


197,522 


76,637 


13,020 


62,361 


38,524 


12,064 


21,691 


$1 uixler $2000 


4,540 
7,831 
3,951 
944 
CI 


4,560 

7,631 

3,951 

944 

CI 

CI 


23.697 
73,032 
59.716 
45.032 

n 

CI 


44.384 

79.084 

47.234 

16.238 

C) 

C) 


3,977 
25,669 
25,686 
11.213 

CI 

CI 


3,500 
6,652 
2,198 

CI 

CI 

CI 


28,284 
42,746 
6,704 
CI 
CI 
CI 


12,123 
10,669 
14,844 
1,225 
CI 
CI 


2,828 
5,577 
2,837 

CI 

CI 

CI 


5,252 


$2000 under $5000 


6.394 




5,009 


$10,000 under $25,000 


CI 
I'l 




I'l 


Businesses with defoL total 


1,663 


1.683 


14J162 


20.697 


-3.604 


1,624 


17,820 


6.681 


665 


1.574 


Under $5000 


1,473 

CI 


1,473 
C) 


13,911 
CI 

CI 


15,103 
CI 

CI 


-2.148 
C) 

CI 


1,425 
CI 


13.096 
CI 


4.153 
CI 

C) 


CI 
CI 

I'l 


CI 


$5000 under $10000 


CI 




— 




CI 






























8.113.509 


2.546.517 


967.2(9 


161.475 


1.326.758 


252,490 


152,2(4 


251.971 


Busifwsses with net ir>cofTie, total 


190,421 


190.894 


6,466,134 


2,191,452 


1,220,500 


116,242 


833,590 


137.362 


125,755 


214.697 


$1 under $2,000 


54,382 
54,085 
45,819 
31,687 

3.841 
739 

63.264 

48,461 
9.435 
4,342 
1,029 


54.382 
54.085 
46.046 
31.797 
3.845 
739 

63,268 

48.461 
9.435 
4.342 
1,030 


653,447 

1,078,550 

1,614,283 

2,038,292 

710,082 

471,480 

1.647,375 

924.52a 
243.664 
263.881 
215.262 


461,522 
436,565 
519,092 
574,290 
142,355 
56,568 

363,567 

357,011 

30,557 

-2,890 

-21,313 


48,964 
182,461 
337.903 
470.371 
124,406 

56,393 

-253,231 

-81,406 
-63,408 
-61,262 
-47,135 


41,066 
36,597 
23457 
13,265 
1,682 
199 

45,799 

35,697 

6.457 

2,969 

678 


353,778 
227,302 
141,550 
95,426 
12,121 
4,254 

494,972 

376,491 
70,354 
42,700 
5.449 


58.760 
28.622 
39.639 
8,493 
5.826 
-2,059 

121,826 

61.926 
23,61 1 
15,692 
20.373 


30,058 
26,731 
36,311 
28,276 
3,780 
731 

26,815 

24,604 

1419 
756 
CI 


40,566 
29,432 




44,133 




61,065 


$25000 under $50000 


23,245 


$50 000 Of more 






38,420 


Under $5,000 


30,631 
4,824 




2427 


$25,000 Of more 


CI 


Tfuctung. local and long distance 
























250.113 


251.193 


7.797.944 


2,501«7 


942.643 


159.(94 


U10,31( 


24(,(2( 


149,8(1 


244,651 






168,605 


6,173,586 


2,150,950 


1,194,164 


114,844 


622.610 


134.176 


123,493 


208,742 


SI uodw S2000 
S2.000 unser (5.000 


53.969 
53.733 
44.632 
31.333 
3.779 
616 

62.584 


53,969 
53,733 
45,059 
31,443 
3.783 
616 

62,566 


649,385 
1,055,716 
1.464,413 
1,916.453 
683.459 
404,160 

1,624,368 


453,947 
436,122 
509,414 
565,131 
139,635 
49,258 

357,127 


48,517 
180,882 
330,996 
463.798 
122.466 

47.505 

-251.521 


40.745 
36,597 
22,520 
13,213 
1,676 
137 

45,615 


346,529 
227,302 
136,647 
93,860 
11,496 
3,316 

469,510 


56.901 
27.936 
39,571 
7,453 
5,873 
-1,563 

119,138 


29,645 
26,388 
35,335 
27,923 
3,722 
610 

26,627 


39,749 
29,408 
43,596 








22,586 




13,865 


Businesses with def-al, toW 


36,163 


UixtoJSOOO 


47.849 
9.435 
4.2(4 
LOW 


47.849 
9,435 
4.2(4 
1.010 


914,632 
243,684 
255.844 
210.198 


350,453 
30,557 
2.170 
^1.915 


-60.981 
-63.408 
-60.647 
-46.485 


35,546 

6457 

2,956 

658 


371,315 
70,354 
42,415 
5,448 


60,119 
23,611 
16,062 
19,122 


24,443 
1,419 
751 
CI 


28,521 


tSOOO undef J10000 


4,824 




2.361 




CI 







f^ootnote at er>d o( table 



Business Returns/ 1975 • Sole Proprietorships 



169 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

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



Industry and ttzt of 
Mt Incoint Of dcNctt 



Number of- 



Ad)u>ttd groM Incom* QtM diftdt) 



SaiariM andwagM 



Number of 

rttumt 



Ottwr 

Incom* 

iMa 

loum and 

itatutory 

adjuatm«nta 



Total IncofTW tai 



Numbtr of 
rvluma 



(S) 



Transponatlon. Communtcation, Electric, 
Gas, and Sanltai^ Services— Continued 

Walw tniMportstton 

Buawawai wHh and wttboul net incoma. lolal 

Buarasaas with net incorne. total 

$1 under S2.000 

$2,000 under 15.000 

J5.000 under $10,000 

$10,000 i*ider $25,000 

$25,000 i«)er $50,000 

$50,000 or more 

Busnesses with deficrt. totat 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or rrore 

Air fi Mil)! I'liliWnn 

■nd vIllHxit net 

Busness«s w1l^ nel income. lotaJ 

$1 under J2.000 

S2.000 under SS.OOO 

tS.OOO under JtO.OOO 

SIO.OOO under S2S.0OO 
SZS.OOO under SSO.OOO 
$50,000 or more 

Buanesses rnffi deficit, total 

Under $5,000 

S5.000 under $10,000 
$10,000 under $25,000 
$25,000 or more 

Tl 

■n 

usnesses with net irKome. total 

$1 under $2,000 

$2,000 under $5,000 

$5,000 unds $10,000 

$10,000 under $25.000 

$25,000 under $50.000 

$50,000 or more 

Buanesses witti deficit total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25.000 

$25,000 or more 

Passenger transportation 

I wttti and wlthoul net 

i witn net income, total 

$1 mder $2,000 

S2.000 under $5,000 

15,000 under $10,000 

$10,000 under $25.000 

$25,000 under $50.000 

$50,000 or more 

Busnesees wlt^ defiat total 

under $5,000 

$5,000 under $10,000 

$10,000 under $25.000 

$25,000 or more 

Eleclrle and aaa 

tl and HlUiuut net 

Buanesses «It^ net mccvne. total 

$1 inter $2,000 

$2,000 under $5,000 

$5,000 under SIO.OOO 

$10,000 iMer $25.000 

$25,000 under $50,000 

$50,000 or more 

Buanesaes Mtn deficit total 

Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 

Footnote at end of tattle 



•,700 

4,417 

1,690 
D 
(•) 
(•) 

712 
(•) 

4,283 

3,031 
748 
350 

tS4 



5,7«5 
2,775 
1.758 

n 
n 
{•) 
(•) 
n 

3,024 



11,173 

7,194 

2.039 
1.845 
1.472 
1.728 
113 
206 

3.991 

3,541 

n 

418 

n 



7*0 

5,419 
1.391 

n 

1.303 
1M6 

Fi 

2.S74 
2,138 

n 
n 
n 



24» 

1.924 
1.216 



n 
n 



n 
n 



(,701 

4.418 
1.890 

n 
n 
(•) 

712 

n 

4^83 

3.031 
748 
350 
154 



5,799 

2.775 

i.7sa 

n 

(•) 

(•) 

(•) 

n 

3.024 

2,444 
491 
(•) 



lUia 

7J08 

2.039 
1.645 
1.472 
1.733 
113 
206 

4.008 

3.541 

n 

416 
O 



9,034 

5.433 

1.391 

IJ03 
1,701 

n 

O 

2jei 

2.136 



1.929 
MX 

n 

8 
(■) 



194,974 

142.836 

20.416 
(•) 

63.607 
{•) 

52.136 

8.871 
CI 
CI 
23.382 



• 1.161 

47.680 



CI 
CI 
CI 
CI 
CI 

33.481 

7,048 
7.642 

CI 

14.715 



536.808 

33.553 
41.100 
81.945 
262.510 
47.906 
69.794 

99.223 

51.801 
CI 
CI 
CI 



476,0>9 

393.577 

21.292 
CI 

77.123 
207.895 

82.512 

42.107 
C) 



53,105 

46.369 

3.579 

CI 

l"l 

CI 

CI 



170.865 

79.033 
17.055 

8 

CI 

28.972 

CI 

91.632 

59.261 
22.421 
10.239 



46.610 

28.893 

CI 

CI 

CI 

CI 

CI 

81.956 

52.214 
13,172 
I'l 
12,436 



138.562 

47.013 
13.466 
22.062 
35,236 
5,126 
15.787 

79.099 

68.439 

CI 

10.069 

CI 



166.657 

108.697 

39.933 

CI 

17.768 

31.745 

CI 

CI 



49.3! 
CI 
CI 
CI 



35.456 

21.294 

CI 
CI 
CI 
CI 



CI 
CI 



36.l»4 

50.865 

1.417 
CI 
I'l 
CI 

26.361 
CI 

-24.771 

-5,416 
-5.614 



-5,197 

8.059 



CI 

I'l 

CI 
CI 
CI 

-13.256 

-5,071 
-3,132 

CI 

—4,410 



47,913 

61,073 

1.029 
5.727 
10.543 
24.308 
4.197 
15.269 



CI 
-6.466 
CI 



35.963 

46.707 

613 
CI 

9.156 
23.775 
CI 
CI 

-10.744 

-1.964 
CI 
CI 
CI 



CI 
CI 
CI 
CI 



CI 

CI 



5.160 

1.507 

CI 
CI 
CI 
CI 
CI 
CI 



2.694 

CI 
CI 



2.130 

1.258 

CI 

I'l 

CI 
CI 



2.240 

CI 
CI 



7.500 

3.756 

1.525 
CI 
CI 

573 
CI 
CI 

3.744 

3.356 
CI 
C) 
CI 



2.794 
1.106 

ri 

CI 
CI 
CI 
CI 

2.362 

2.007 
CI 
CI 
CI 



106.860 

21,160 

CI 
CI 
CI 
I'l 
CI 

I'l 

85,700 

53.129 
CI 
I'l 
5.309 



32.305 

23.075 

CI 

CI 

I'l 

I'l 



61.963 

44.991 
I'l 
I'l 
3.062 



113,956 

45.136 

24.117 

I'l 

I'l 

4.316 

I'l 

I'l 

66.822 

58.710 
CI 
CI 
CI 



92,622 

36.001 

20.316 

I'l 

I'l 

I'l 

CI 

I'l 

56.621 

46.739 
CI 
CI 
CI 



9,556 

7.169 

8 

CI 



I'l 
I'l 



I'l 
I'l 
I'l 



I'l 

30.903 



11.546 
14.070 



41.472 

8,246 

4,964 

CI 

CI 

CI 

CI 

I'l 

33.249 

12.294 
3.539 
I'l 

13.766 



5S,17t 

32.353 

21.867 

570 

3.668 

6.612 

754 

-990 

23.437 

13.925 
CI 

9,508 
CI 



38,072 
26.169 

19.004 

I'l 

3,669 
3.743 

CI 

CI 

12.495 

4.643 
CI 
CI 
CI 



27,794 

20.725 



17.330 



•.513 
3.014 

CI 
CI 

8 

712 

I'l 

3.499 

2.346 
748 
CI 

I'l 



4456 

2,206 

1,530 
I'l 
I'l 
I'l 

8 

2,650 

2.146 

CI 

I'l 



1,751) 

S.430 

1,540 
I'l 

1,017 

1.723 

113 

206 

3.333 

3.149 
CI 
CI 
CI 



•,56^ 

4.456 



CI 
CI 

2,145 

1.972 

8 

CI 

1,653 

1,885 



170 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit — Continued 





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












NumMr irt- 


BuUima 
rMXpU 


Adiusted grou Income (le«a deflcH) 


Total Income tai 




RMumi 




Total 


Net Income 
or delldt 


Salartefl and wagei 


other 

Income 

leM 

loMet and 

atatutory 


»uml»r ol 
rMurru 




Industry and >t» of 
net Income or dtflctt 


Numbw of 
r«uma 


Anioiinl 


Amount 




(1) 


(2) 


(3) 


W 


(5) 


|6| 


(7) 


(81 


(91 


1101 


Transportation, Communication, Electric, 






















Gas, and Sanitary Services— Continued 














































1l.«73 


18,973 


237.035 


241,028 


46,990 


13,090 


158,992 


35,048 


12,614 


J»,25« 




11.060 


11.060 


227.936 


140.762 


52.146 


7.417 


63.816 


24.800 


7.020 


17.440 


S1 under S2.000 

$2,000 under $5,000 . 
S5.000 under $10,000 . 
$10,000 under $25,000 


5.807 

2.052 

•) 

•) 

•) 

•I 


5.807 
2.052 

CI 

CI 

CI 

CI 


13.951 
38.084 

•1 


55.251 

25.243 

CI 

CI 

C) 

CI 


3.934 
7.074 

CI 

CI 

CI 

CI 


4.667 
1.343 

CI 

l-l 

c; 

CI 


39.311 

12.522 

CI 

CI 

CI 

CI 


12.006 
5.647 
Cl 
CI 
I'l 
I'l 


3.329 

I'l 

Cl 

I'l 

I'l 

I'l 


4.963 

C) 

I'l 

I'l 

I'l 


S50.CXX) or mofe 


I'l 


Businesses with iief»at total 


5.913 


5.913 


9.099 


100.266 


-5156 


5.673 


95176 


10.246 


5,594 


11.818 


Under $5,000 

$5,000 under SlO.OOO 

510.000 under $25,000 

525.000 or more 


5.905 


5,905 
C) 


9.058 
CI 


99.907 
CI 


-5.085 
CI 


5,665 
CI 


94.758 
CI 


10.234 



5.586 

Cl 


11,748 

n 


Wholesale and Retail Trade 
























2,109.221 


2.193,218 


148,327,660 


28,352,404 


9.859.533 


U80,367 


14,634,060 


3,958,811 


1.531.291 


3,877,433 


Businesses wTt^ net income, total 


1.452.983 


1,486.025 


130.224.922 


20.946.479 


11,653.850 


747.390 


7.080.904 


2.211.725 


1.085168 


2,932.391 




5«.203 
287.237 
269.127 
291.879 
74.773 
18.012 


551.118 
288.926 
269,944 
283.060 
74.908 
18.069 


9.511.135 
13.684.121 
24,501.830 
45.325.530 
23.516.592 
13.685.714 


5.679.421 
2.640.040 
3.225.043 
5.609.742 
2.798.433 
1,491.415 


389.000 
968,595 
1,971,226 
4,401,165 
2,482,170 
1,441,694 


383.471 
140.648 
108.201 
97.659 
20.484 
4.825 


4.258.228 
1.130.037 
791.916 
716.575 
164.471 
75.747 


t. 032. 193 
541.408 
461.901 
492.002 
151.792 

-26.026 


348,426 
174,036 
219,102 
269.382 
73.395 
17.713 


614.145 




257.801 


$5,000 under $10,000 
$10,000 under $25,000 
525,000 under $50,000 
$50,000 or more 


331.365 
757,674 
566.328 
494.094 


Businesses with deficit, total 


690.734 


707.193 


18.102,738 


7.786.847 


-1,794,317 


549.365 


7.709.558 


1.871.606 


466.552 


1.006,107 




604.280 
60.558 
23.517 
5.579 


617.344 
60.625 
23.621 
5.603 


9.758.437 
3.530.500 
2.998.257 
1.615544 


7.334.673 

530.565 

38.954 

-105.798 


-746,957 
-422,965 
-351,710 
-272.685 


491,149 
44.019 
13.443 
2.873 


6.806.300 
651.896 
222.700 

56.317 


1.275.330 
301,634 
167,964 
108,570 


430.462 
30.201 
6.211 
1,140 


855.733 




87.502 




44.917 




23.903 


Whol«tal« trade 
























332,330 


336J68 


33.339,345 


5,832,598 


2.860.672 


195,622 


2J05,885 


766,041 


252,694 


•77,408 




260.006 


262.656 


30.003,970 


4.888.993 


3.126.005 


137.861 


1,310.784 


452,204 


203.995 


835.487 


$1 under $2,000 , , 

$2,000 under $5,000 

$5000 under $10000 


64.969 
53.084 
47.391 
65.701 
22,537 
8.163 


65.484 
53.104 
47.405 
85.942 
22.549 
8.172 


1.116.003 
2.154.564 
3.765.850 
9.324.118 
6.986.789 
6.636.646 


735.021 
538.055 
658.893 
1.408.326 
970.971 
733.114 


56.037 
179,550 
354,072 
1.050.791 
767.204 
718.351 


44.603 
32.002 
26.104 
26.614 
6.385 
2.549 


511.164 
252.222 
216,334 
231,978 
60,360 
45,588 


167,820 
106.263 

88.487 
125.557 

43.387 
-30.825 


39.999 
33.935 
39,305 
62.476 
21.785 
8,052 


89.807 
58.253 
73.523 


StO.OOO uiHler $25.000 


2W.82e 
173.807 


$50,000 (X rTHXB 


251.716 




73.230 


73.612 


3.335.375 


965.134 


-265.333 


58.735 


897,877 


332.590 


48.963 


147.698 


Under $5000 .... 


60.431 
8.831 
2.599 

1,396 


60.785 
8,831 
2,599 
1.397 


1.280.087 
617719 
691.174 
746.395 


842.761 

120.124 

35,337 

-32.747 


-78.841 
-65116 
-37.427 
-83.949 


49.028 

7,168 

1.581 

969 


713,096 
129,995 
41,237 
13,730 


208.506 
56,245 
31,527 
37,472 


42.042 

5.760 

880 

297 


109.255 




19.251 




12.122 


$25,000 M fTKXe 


7,100 


Motor vehicles ar>d airtomolrve equipment 
























18,373 


18,688 


2,122,414 


303.909 


172,292 


10,449 


100,931 


30,686 


12,279 


47,669 


Businesses wrtn net income, total 


14.608 


14.663 


1.908.806 


269.283 


180.814 


7.655 


64,188 


24,281 


9.880 


43.775 




2,322 
4,114 
2^92 
3.817 
1,836 
262 

4.025 


2.322 

4,114 
2^92 

3,817 

1,836 

282 

4,025 


31.240 
126.508 
163.860 
768.217 
575.324 
243.657 

213,608 


13.022 
50.741 
29.420 
81.624 
71.506 
26.013 

37.382 


2.724 
14.220 
18.066 
60.595 
61.694 
23.495 

-8,522 


CI 

3.363 

1.430 

1.319 

517 

50 

3.054 


CI 
25,302 

9.360 
11.206 

5.906 

1.509 

37.017 


-1,014 
11,219 
1.974 
9.823 
3.906 
1.009 

8.887 


I'l 

2.281 
1.676 
3.289 
1.830 
282 

2.399 


Cl 




5.625 


$5000 under $10000 


3.283 


$10000 under $25000 


11.426 


$25 000 under $50 000 


14.718 


$50 000 or more 


8,935 




3.894 




3,837 


3.837 

C) 

C) 

C) 


124,812 
CI 
(•) 

CI 


39.823 
C) 
CI 
CI 


-4.953 

CI 
CI 
CI 


2.931 
CI 
CI 
CI 


36.659 
CI 
CI 
CI 


8.117 
Cl 
Cl 
Cl 


2.364 

Cl 

Cl 


3^20. 




Cl 


$10 000 under $25000 


I'l 


$25 000 or more 




Lumber and construction matenais 






















7,591 


7,6(9 


741,390 


151.310 


66.812 


4,303 


58.988 


25,510 


$.556 


30,24a 




5.864 


5.958 


698.635 


121,933 


74.496 


2.937 


32.023 


15.414 


4.526 


25.054 


$1 under $2,000 


2.093 
1.177 
762 
920 
737 
229 

1,731 

(•) 


2.133 
1.177 
762 
920 
737 
229 

1,731 

\ 


31.013 
36.242 
68.389 
134.600 
259.137 
167^54 

42.755 

CI 
CI 
CI 

CI 


21.104 
14,474 
11,845 
22.844 
33.332 
22.091 

29.326 

CI 
CI 
CI 
CI 


2.202 
4.303 
5.712 
15.135 
26.102 
19.042 

-7.684 

CI 
CI 
CI 
CI 


•1 
•1 
•1 
•1 
•1 
124 

1.470 

CI 
CI 
CI 
CI 


CI 
CI 
CI 
C) 
C) 
3.121 

27.003 

I'l 

n 

Cl 
CI 


3.994 
2.692 
4.649 
4.676 
3.232 
-72 

10.009 

I'l 
Cl 
Cl 
Cl 


n 

Cl 

917 
735 
221 

1.030 

I 


I'l 
I'l 




I'l 




4.194 


$25000 under $50000 


6.596 




8.006 




5.194 


Under $5000 






■ 






$25000 or more 


■ 







Footnole at erxl ol table 



Business Returns/ 1975 • Sole Proprietorships 



171 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit — Continued 





[All figures are estimates basetJ on samples— money amounts are in thousands ol dollars] 












NianbK 01- 


Bu«lii««« 




Total Income ta> 




ReturiM 




Total 


N« InconM 


Salaries and wagea 


ODiar 

leaa 
losata and 

atatutory 


Number ol 
returns 




IrmusBy and Un of 
nd mconw Of dtfldt 


NullllMt ol 


— ' 


Amount 




(1) 


(21 


(31 


(4| 


(51 


(61 


(71 


(81 


(91 


(101 


Wholesale and Retail Trade— Continued 












































Elecmcal goods 
























7.5S6 




521,647 




61,768 




45,024 


24,311 

14.073 

CI 
CI 
CI 

7.058 
-2.252 


5430 


21,726 










$1 under S2.000 
$3,000 under SS.OOO 

$5,000 irtder 510,000 
$10,000 under $25,000 


CI 
{•) 

600 
l.<02 

002 


?! 

600 

1.402 

002 


100,325 
151.948 
103.3SS 


CI 

n 

7.977 
30.785 
22.422 


CI 
CI 

5.026 
21.091 
23.695 


CI 
("1 
I'l 
CI 
CI 
CI 

1 498 


CI 

I'l 

CI 
CI 

I'l 

CI 
16019 


CI 
CI 
CI 

1.402 
572 


CI 
CI 
CI 

4.966 
3,366 






2028 


2.028 


41,583 


19 563 


—6694 


10238 


1 180 


2,964 


\Jnt» $5000 


1.614 
•) 
•) 
•) 


1.614 

n 
n 

CI 


33.566 
CI 

C! 

CI 


16,130 
CI 
CI 
CI 


-2.055 
CI 
CI 
CI 


1.127 
CI 


11.704 

CI 

CI 


6,481 

CI 

CI 


CI 
CI 
CI 








CI 




Kartfware. plumbing, and heaDng equipmeni 












BuslnMMt with and without net lr>com« toUl 


7«1 
6.332 


7*51 
6.332 


530.9(1 

490.703 


141.839 


83,619 


3 361 


48,985 

26.928 


11.235 

8.094 


6,328 

5.573 


23,565 

20,827 


Businesses wiin net mcoine. total 


121.767 


86.745 


2.069 




8 

2.161 
692 
243 


? 

2181 
802 
243 


162918 
171,775 
66,361 


CI 

CI 

C) 

43.649 

29.842 

16.927 


CI 

CI 

CI 

28,477 

28.594 

17.076 


CI 
CI 
CI 
CI 
CI 
CI 


CI 
CI 
CI 
CI 
CI 
CI 


CI 
CI 
CI 

2,687 

225 

-295 


I'l 

I'l 

I'l 

2180 
882 
243 


I'l 


$2,000 under $5 000 


S5.000 under SI 0.000 

$10,000 under S25,0OO 
$25,000 i«)er $50,000 
$50,000 or more 


CI 

6.211 
4.964 
5.140 


Busmsses wrtti deficit, total 


1,510 


1.519 


48,258 


20.072 


-3.126 


1.292 


20.057 


3.141 


CI 


I'l 


Under $5000 




CI 


CI 


CI 
CI 

CI 


CI 
CI 

CI 


CI 
CI 

CI " 


CI 
CI 

CI 


CI 
CI 

CI 


CI 

n 


CI 
CI 


$5,000 under $10,000 
$10,000 i«Jef 525.000 
$25,000 Of more 


Farm machmerv and equipment 
























7.713 
6,654 


7.787 
6679 


1,916.925 
1 762.260 


176,776 

171 126 


112,703 
122,242 


4,103 

3611 


30,604 
26684 


33,469 

22 200 


5,717 
4.970 

CI 

I'l 

1.106 

1.231 

848 


41,474 
39,177 

CI 

I'l 

2.882 
3.984 
8,612 

20,610 

3.519 

2,249 
CI 
CI 






1.380 
1.045 
1.52e 
U45 
865 
565 


1.369 
1.065 
1,526 
1.245 
865 
569 


63.373 
64.453 
143.126 
394.821 
509,581 
586926 


11.727 
14.322 
20.281 
29.328 
38,840 
56794 


1.516 
2.907 
10.055 
20.908 
35.523 
51 333 


CI 

CI 

CI 
565 
397 
263 


CI 

CI 

CI 

4.922 

1.379 


2.742 
8.235 
2.706 
3.498 
1.936 
3.247 

14.341 

7.560 
I'l 
CI 
CI 


$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 


$50000 or more 




1 106 


1.100 

772 
CI 
CI 
CI 


154,645 

33,963 
•) 
■I 
■) 


9,310 

10,374 
CI 
CI 
CI 












772 

n 

CI 
CI 


-810 
CI 
CI 
CI 


CI 
CI 
CI 

I'l 


CI 
CI 
CI 
CI 


698 
CI 
CI 




$10 000 under S25 000 


$25,000 or more 


Other machinefY, equpment. and supplies 
























».161 


26.254 


1,893,628 


523,948 


282,770 


15.314 


187,880 


53,498 


19,048 


105,037 


Busr>esses nrW net income, total 


22.088 


22.181 


1.828.153 


446.607 


299.632 


11,768 


118.317 


28.658 


16.727 


88.703 


SI under $2,000 

$2,000 inter $5,000 . . 

$5,000 iFider $10,000 


4.145 
5.334 
4,761 
4,976 
1.931 


4,145 
5.334 
4.761 
4,976 
1,931 
1.034 

4.073 


75.979 
187.041 
202.051 
505.648 
414.815 
442.619 

65.475 


42.466 
45,053 
80.650 
106.826 
74.385 


4.227 
18.189 
34.152 
83.090 
64.307 


1,932 
3,370 
3.219 
2.253 
688 


27.662 
22,627 
33.146 
20.115 
10.250 


10.567 
4.237 

13.352 
3.621 

-172 


2.378 
2,970 
4,257 
4,226 
1.930 
1.020 

3.121 


6.760 
4.042 
12.404 








36.459 
16.334 


Bustf^esses with defcA. total , 


4,073 


77.341 


-16.662 


3.546 


69.363 


24.840 


UndetSS.OOO 

$5,000 under $10,000 

$10,000 under $25,000 
$25,000 Of more 


3.625 
C) 
CI 
87 


3.625 
CI 
CI 
87 


26.529 
CI 
CI 
25.963 


62.812 
C) 
CI 
357 


-4.782 

CI 

CI 
-7.166 


3.181 
CI 
CI 
CI 


53.645 

CI 
CI 
CI 


13.749 
CI 
CI 
6.615 


2.765 
CI 
CI 
CI 


11,108 

CI 

I'l 
I'l 


Otnef durable goods 
























51 018 


51M1 

40,402 


2.907.7U 
2.661.131 


916,695 

746.704 


424,621 

457.835 


31,452 

21.581 


362,302 

204.988 


129,772 

83.881 


38.881 
31.309 


156,997 
128.683 




40.380 


SI under $2,000 
$2,000 ixider $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


11.328 
8.068 
6.157 

10.719 
3.077 
1.051 


11,328 
8.068 
6.157 

10.719 
3.078 
1.052 


87.702 
138.882 
276.999 
1.045.476 
565.946 
496.122 


116.567 
80.001 
85.078 
240.231 
124.559 
101.117 


7.770 
24.948 
48.827 
180.409 
104.351 
91.530 


8.729 
4^1 
2.652 
4.891 
905 
123 


91.528 
35.750 
26.175 
35.640 
6.850 
7047 


17.269 
19.303 
10,076 
24,182 
11,358 
2540 


6.719 
5.476 
4.779 
10.387 
2.921 
1.047 


13.761 
9.536 
8.538 
35.644 
26.939 
34.400 


Busviesses wffin deruL total . . 


10.645 


10.649 


246.654 


170,676 


-33,214 


9.872 


157.324 


46,566 


7578 


28.463 


Under $5,000 

$5,000 under $10,000 
$10,000 under S25.000 
$25,000 or more 


6.936 

1.120 

492 

99 


8.936 

1.120 

492 

99 


66.706 
71.073 
67.164 

41.711 


150.819 
19.573 
1.306 

-1.048 


-11.707 
-8.554 
-6,602 

-6,351 


n 
n 

64 


129.238 
CI 
CI 
819 


33,288 
9.555 

I'l 
4.484 


6.805 
CI 
CI 
CI 


20,942 

CI 

I'l 

CI 



Footnote at end ot table 



172 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit — Continued 





(All figures are estimates based on samples-money amounts are m thousands of dollars) 












NunAtrof- 


BuaJn««s 
receipt! 




Adltntad 


grot* Inconw (!««« d«f)d1| 




Total Ineorna tai 




Return* 


BuaJnmses 


ToUl 


N«l Inconw 
or dencfl 


Sal«het and wag«« 


OltMt 

IneodM 

Ma 
lOMMind 

UKutoty 


Nunbat of 

ratuma 




indintry and tee of 

net Income Of defteJt 


HufnMf 01 
r«tum« 


•mount 






(1) 


(21 


(3) 


(4) 


(5) 


(6) 


0) 


01 


(9) 


1101 


Wholesale and Retail Trade— Continued 












































Drugs, chemicals, and allied prodixts 






















euslnessei with ind without net Income, totsi 


12,131 


12,441 


437.377 


203,875 


50,049 


S.334 


120.326 


33,500 


10,564 


26J0I 




7.725 


7.725 


397.673 


133.455 


57.299 


5.051 


54.739 


21.417 


7.060 


19.545 


Si undef $2,000 

J2.000 undef $5,000 

$5,000 under $10,000 

$10000 under $25000 


2.297 
2,697 

R 

",92 
4.406 


2.297 
2.697 
I') 
CI 
CI 
192 

4,716 


14,369 
69.033 
CI 
CI 
CI 
106,481 

39.704 


31.596 

32.094 

CI 

CI 

CI 

19.366 

70.420 


2.496 
9.949 

CI 
CI 

l"l 

17.699 
-7.250 


1,798 
CI 

n 
n 
n 
n 

4283 


22,793 

CI 

CI 

CI 

CI 

CI 

65.587 


6,304 
5,136 

CI 

I'l 

CI 
948 

12,063 


2^52 
2,367 

n 

CI 
CI 
192 

3,504 


3xa 

2.827 




•) 




6,662 


Businesses wrth deficit, total 


9,256 


Under $5000 


4.044 

CI 

(•) 


4.354 
CI 
CI 
CI 


14.756 
CI 
CI 
CI 


62.626 
CI 
CI 
CI 


-4.394 
CI 
CI 
CI 


3.925 
CI 
CI 


57.432 

CI 

CI 


9.790 
CI 
CI 
CI 


3.146 

CI 

CI 


6,033 


SSOOO under $10000 


!'i 




CI 


$25,000 Of more 




Apparel. p«ce goods, and notions 
























15.743 


15,743 


661,808 


295,593 


185,028 


9.22« 


104.506 


6.069 


13.772 


<«.193 


Businesses with nel income, totaJ 


12.094 


12.094 


806.321 


252.906 


196.985 


5.669 


54.542 


1.379 


10.960 


41J96 




2.395 
2.24S 

D 

4.141 

1.572 

720 


2.395 
2.246 
CI 

4.141 

1.572 

720 


6.849 
95.059 
CI 
262.759 
211.393 
187.535 


34.490 

18.708 

CI 

90,981 

57,506 

42.314 


1.744 
7.784 
CI 

73.113 
55.239 
50.846 


2.041 
CI 
CI 

1.689 
CI 
523 


26.169 

R 

11.124 

';!74i 


6.577 
2,841 
CI 

6.744 

349 

-15.273 


2,306 
1.449 
CI 

4.141 

1.572 

720 


4,004 




1,242 




n 


$10,000 under 525,000 

$25,000 ur>def SM.OOO 

$50,000 Of more 


12.769 
10,166 
12,704 




3.649 
3.100 

n 

CI 


3.649 

3100 
CI 
CI 
CI 


75.487 

66.862 
CI 
CI 
l"l 


42.687 
31.774 

R 

CI 


-11.957 

-5.551 
CI 
CI 
CI 


3.339 

2.790 
CI 
CI 
CI 


49,964 

33.645 
CI 
CI 
CI 


4.680 

3.680 
C 
C 
C 


2,792 
2,287 

R_ 


4.796 




3,011 




n 




ci 


$25,000 Of more 




Grocenes and related producis 






















ButinetMB with and without net Income, total 


36,MI 


37,044 


6.549,039 


575,445 


313,689 


21,745 


174.681 


67.075 


27,804 


78,096 


Businesses with net income, total 


32.253 


32.293 


6.073.613 


500.762 


326.770 


17.979 


116.763 


53.209 


24.271 


68.893 


$1 under $2.000 

$2,000 under $5,000 . 

$5,000 under $10.000 

$10,000 undef $25,000 , , 


5.579 
5.974 
10.362 
6.040 
1.799 
504 

4.750 

3.966 
505 
215 


5.579 
5.974 
10.366 
6.040 
1.810 
504 

4.751 

3.966 
505 
215 


163.365 

569.367 

1.241.662 

2.027.979 

1,131.265 

939.915 

475.226 

152.201 
143.163 
122,068 
57.794 


54.965 
57.268 
125.744 
143.223 
68.593 
52.766 

74.666 

70.179 

7.458 

-404 

-2.339 


3.482 
20.579 
75.945 
122.336 
59.287 
47,141 

-15.061 

-4.490 
—3.843 
-3.127 
-3.621 


4.434 
4.693 
5.766 
2.440 
469 
137 

3777 

3.339 
CI 
CI 
CI 


36.774 
26.792 
31.937 
14.777 
3.919 
2.564 

55.971 

53.458 
CI 
CI 
CI 


12.709 
9.917 

17.862 
6.110 
5.387 
3,041 

33.996 

21,211 

9,481 

2,505 

807 


2.494 
3.676 
7.851 
7.838 
1.741 
494 

3.539 

3^45 

R 

CI 


5.500 
4.186 
9.352 
17.068 
14.434 




18.963 




9.303 


Under $5,000 

$5,000 under $10,000 

$10,000 undef $25,000 


8.624 

c 
c 
I" 


Farm-product raw matefials 
























11.954 


11,999 


4.981,767 


176,663 


55,524 


5,149 


55.199 


65.940 


6,940 


37.560 




6.553 


6.573 


3.964.164 


136.084 


94.505 


2.541 


23.660 


17.919 


4,572 


26.085 


Si under $2,000 . 

$2,000 undef 55,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under SSO.OOO . 

$50,000 Of more 


1.451 

1.711 

622 

1.433 

769 

363 


1.451 

1.711 

B22 

1,437 

769 

363 


134.564 

237.772 

295.556 

1.079.676 

1.023.626 

1.192.546 


23.261 
10.193 
11.195 
33.646 
30.791 
27,575 


1.244 
6.256 
5.506 
23.109 
26.000 
32.366 


506 
545 
521 
737 
123 
116 


10.341 
3.673 
4.492 
3.101 
668 
1.187 


11.676 
262 
1.195 
7,438 
3,903 
-5,996 


1.004 
461 
761 

1.336 
661 
324 


4.848 
724 
1.476 
5.753 
5.425 
9.940 




5.424 


5,426 


1.017.603 


40.554 


-36.981 


2.611 


31.599 


47,936 


2.376 


9.521 


Under $5 000 


3.660 
921 
457 
367 


3.680 
921 
457 
366 


373.244 
126.666 
221.827 
295.664 


26.970 

9.356 

6.467 

—1.225 


-5.272 
-6.762 
-6.902 
-20.025 


1,767 
440 
63 
321 


15.683 
10.367 
1.122 
4.227 


16,359 
5,773 
14,247 
11,573 


1,555 
CI 
46 
130 


3.722 


$5000 under $10000 


l*l 


SIOOOO under S25000 . . 


3,437 




838 


Alcohotic beverages 






3,067 


3.116 


838,027 


65,056 


49,540 


953 


20.902 


14,714 


2.374 


21.816 




2.421 

c 

257 
235 

291 

!•) 

CI 
CI 

CI 


2.426 

CI 

CI 

CI 
257 
235 
291 

CI 

CI 
CI 

CI 


762,607 

CI 

I'l 

CI 

99.539 
140.536 
385.419 

CI 

CI 
CI 

CI 


77,344 

CI 

CI 

CI 

11,265 

10.947 

32.660 

CI 

CI 
CI 

CI 


51.649 

CI 

CI 

CI 

4.964 
9444 

29.746 

CI 

I'l 
n 

[•) 


466 

CI 

I'l 

CI 
CI 
46 

l"l 

CI 
CI 


10.488 

CI 
CI 

CI 
CI 
576 

CI 

CI 
CI 


15,007 

R 

CI 

3,797 

336 

2,358 

CI 

R_ 

CI 


1.643 

CI 

CI 

I'l 
257 
230 
291 

CI 


20,770 


SI under $2000 


|: 




$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 


';637 
2.282 

12,467 




CI 


Under $5000 


R 


$5000 under SlOOOO 


S10000 under $25000 




S25,0O0 Of more 


~ 



Footnote at end of table 



Business Returns/ 1975 • Sole Proprietorships 



173 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

[All tigures are esbmales based on samples— money amounts are in thousands ot dollars] 



ImlustTY and ttte ot 
ntt Incofnc or doftcH 



NufnbOf of— 



Ad)u*ted grots Income (less d«r)clt) 
Salartes and wage* 



Ndl Inooim 
Of deHcll 



Othor 

Income 

\m 

loaaoB and 

atatulory 

Bdjuatmenta 



Total Ineom* lai 



Number of 
relums 



Wholesale and Retail Trade — Continued 

WftolMaJa trvdo— Conttnuod 

Otner nondurable goods 

Buafnesaee witn and wtOwut net Income, total 

Businesses witn net income, total 

SI under S2.0IXI 

S2.aao under SS.000 

JS.OOO under SIO.OOO 

itO.VK under J25.000 

$25,000 under SSO.OOO 

$50,000 or more 

Businesses wiin deficit, total 

Under $5,000 

$5,000 under $10,000 

$t0.000 under $25,000 

$25,000 or more 

wnoleselefs not altocabte 

Buelnetwe wttfi artd wfttiout net Income, toul 

Businesses iwtn net income, total 

$1 under $2,000 

$2,000 under SS.OOO 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 

Suseiesses with deficit total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

525,000 or more 

Retail trade 

Bualnesaos wttti and wfttiout net Income, total 

Buseiesses witti net income, total 

$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

SIO.OOO under $25,000 

$25,000 under SSO.OOO 

$50,000 or more 

Businesses witn defiol. total .' 

Under $5,000 

$5,000 under $10,000 

SIO.OOO under $25,000 

$25,000 or more 

BuMIng materials, hardware, garden aupply, 



Bualnetaea wttti and wtttioul net Income, total . 



Businesses wnh net income, total 



$1 under $2,000 
$2,000 under $5,000 , 
$5,000 under $10,000 , 
$1C,000 under $25,000 . 
$25,000 undei 550.000 . 
$50,000 or more 



Businesses wnti deficit, total 



Under $5,000 
$5,000 under SIO.OOO , 
$10,000 under $25,000 . 
$25,000 or more 



BiAlding matenels and supply stores 
Bualneasee wttti and wtttwut net Income, total . 
s with net income, total 



$1 under S2000 
$2,000 under $5,000 .... 
$5,000 under $10,000 ... 
$10,000 under $25,000 ... 
$25,000 under $50,000 
$50,000 or more 

Businesses wnh defiat total . 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 -. 
$25,000 or more 

Footnote at end of table 



57.223 

18,060 
10,876 

a,5» 

13,413 
4,474 
1,560 

18.177 

14,606 
2,237 



41,646 

11,002 
8,127 
5,547 

12,546 

3,512 

953 

11,022 

9,291 
1,723 

(•) 

CI 



1,703,859 

1,143,573 

457.021 
220.155 
214.892 
207.727 
50.008 
9.410 

584.688 

514.624 
47.897 
20.571 
4,094 



55.953 

40,922 

9,813 
7,105 
8jl2 
12.150 
3,059 
654 

15.349 

10,613 
3,206 
1.127 



UJHi 

10.916 

2.306 
2.620 
2fiSB 

2jsa 

1.134 
256 

3.956 

2M2 
680 

n 
n 



57.B96 

18,060 
10,876 
9.520 
13.413 
4.474 
1.553 

16.225 

14.652 
£237 



52,928 

41.906 

11,002 
8,127 
5,547 

12,765 

3,512 

953 

11,022 

9,291 
1,723 

(•) 

(•) 



1.166.993 

461.756 
221.522 
215,670 
208.487 
50.111 
9.445 

598.321 

525.567 
47.964 
20.675 
4,115 



41.051 

9,813 
7,105 
8,212 
12,200 
3,059 
662 

15.349 

10.813 

3j05 

1.127 

204 



14497 

10.938 

2,306 

2.620 
2.050 
2.562 
1.134 
266 

3.959 

2462 
660 

(•) 
(•) 



7,136.126 

429,715 
420,573 
910,036 
2.227.284 
1.580.456 
1,568.062 

776.818 

251,223 
152,530 
188,553 
184,512 



1,095,833 

1.033.504 

46.370 
115.612 

97.028 
392.516 
234.709 
145.069 

62,129 



57.001 

n 



112.452.895 
98.2P6.476 

8.218.473 
11.244.910 
20.462.160 
35.317.296 
16.149.383 

6.614.234 

14.226,419 

8,201,388 
2.788,199 
2.186.872 
1.049.960 



4461.220 

4.138.262 

185.229 
393.622 
671.128 
1.585.972 
887.026 
415.285 

722.958 

330.756 
188,655 
143,657 
59,866 



1.375.6 

34.136 
144.647 
200.892 
453.634 
305.528 
236.827 

243.601 



171.307 
24.548 
CI 



1.084.205 

230.496 
121.883 
135.050 
288.973 
173.204 
148.163 

236.917 

210.394 

25.830 

9,557 

-6,802 



670480 

746.761 

113.506 
72.585 
87.964 
270.577 
130.611 
71.936 

123.619 

118.709 
10.748 
C) 
C> 



21,530,616 

15.413.568 

4.718,860 
1,945,915 
2,479,046 
4,031,922 
1,854,920 
721,048 

6.366,746 

6,094,168 
377,281 
-5,666 
-74,422 



669,130 

84,097 
71.583 
107.490 
240.052 
115.370 
54,940 

140,907 

111.073 

38.446 

390 

-9002 



22.136 
30.933 
29.455 
51.227 
42.224 
25.090 

32.619 

30.090 
8.228 

(•) 
CI 



650.020 

14.817 
37.239 
70.856 
215.459 
150.619 
160.830 

-75.435 

-17.247 
-15.545 
-11,966 
-30,677 



427,672 

456.351 

9.934 
26.273 
41.098 
192.329 

116.676 
68.041 

-28.679 

-14173 
-13.909 

c> 

C) 



6,724,552 

8.173.192 

314.507 

740797 

1.567.132 

3.217.049 

1.643.941 

689.766 

-1.448.640 

—631.616 
-328.931 
-309.078 
-179.015 



372.855 

440.125 

i.ei 
25.985 
63.779 
192.512 
100.654 
51.327 

-67.270 

-16.719 
-20.746 
-19.952 
-9453 



110,161 

127.637 

2.058 
6.962 
16.285 
39.858 
37.901 
22.553 

-17.476 

-5.532 



44,589 

30,585 

11.692 
6.245 
5.946 
5.387 
1.094 
479 

14.074 

11.291 

1.660 

553 

354 



24.032 

8.526 
4.767 
3.296 
5.647 
1.563 
233 



7.674 
C) 
C) 

n 



1,032,763 

579.570 

323.946 
100.285 
78.127 
66.176 
13.547 
2'33 

464.469 

418.273 
34.268 
11.782 



15.735 

5.633 
2.215 
2.963 
3.759 
979 
173 

10.710 

9.070 
2.007 

CI 

CI 



7,592 

4.484 

CI 
CI 
CI 



3.118 

2.095 

CI 
CI 
CI 



303.063 

140.564 
56.965 
41.353 
49.337 
7.169 
9.656 

226.361 

177.062 
30.267 
12.484 
6.560 



248.646 

100.005 
31.180 
36.506 
60.779 
14.71 
5,465 

126.959 

104.920 
C) 
C) 
CI 



11.775,608 

5.483.121 

3.596.224 
799.781 
541.611 
444.713 
100.287 
27.062 

6.405.972 

5.737.430 
476.619 
177,384 
40874 



142,886 

57.086 
20.527 
28.743 
27.397 
7.157 
2.053 

125.525 

90.449 
31.122 

CI 

CI 



83,991 

51,752 

CI 
CI 
CI 

10,351 
CI 
851 

33414 

23,622 

CI 
C) 
CI 



131,122 

75.115 
25.679 
22.841 
24.177 
15.216 
-22.323 

97.991 

50.579 
11.106 
9.039 
17415 



3.567 
13.132 
10.380 



25,339 

27.962 
CI 
CI 
CI 



3,030456 

1.757.255 

806.129 
405.337 
370.302 
370.160 

iio.or- 

4.220 

1.429.414 

988.354 
229.593 
125.806 
63.719 



21.143 
25.071 
14.968 
20.143 
7.559 
1.560 

62.652 

37.343 

28.070 

16.646 

593 



20458 

3415 
11,605 
2.446 
1418 
1,008 
1,666 

16,481 

12,000 
CI 
CI 
CI 



56.941 

45,548 

11410 
7.685 
8.075 

12.796 
4416 
1.528 

11.449 

10.054 



32.762 

6351 
4.731 
5.504 
11.665 
3.401 
951 

7,666 

6.725 
CI 
CI 
CI 



1,223,832 

B44.342 

294.987 
130.632 
173.995 
198.586 
49.3% 
9.224 

394.059 

366.777 

22.404 

S.200 

776 



40,863 

31.965 
5.211 



11.396 

3.054 

641 

9,186 

6.567 
2132 

CI 

CI 



11,014 

8.529 

CI 

1.949 
1.792 
2.066 
1.129 
256 

2.495 

2.126 
CI 



174 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

[All figures are esltmales based on samples— money amounts are in thousands o) dollars] 



NumDw of- 1 


Bualneu 

receipts 


Adjuated grosa Income (tees detlcltl 




Total Income tai 




Retuma 




Total 


Nat Income 
or deficit 


Salaries and wages { 


Other 

mcome 

lesa 

loaaes and 
atatutory 


retuma 




tndutlry end tOt of 
net Income or detlcrt 


Numbet of 
retuma 


Amount 


Amount 




ID 


121 


|3| 


(41 


(6) 


16) 


m 


|8| 


m 


(10) 


Wholesale and Retail Trade— Continued 






















Rttell tr»de-C«ntlno«d 






















Building maliflals, herdwsre. serden supply, 
and mobile home deelera— Continued 






















Hardware stores 






















SusinesMS with and without net Income, total 


22,159 


22,446 


1.904,399 


349,619 


214,224 


9,687 


71,378 


64,017 


17,628 


54,783 


Businesses with net income, total . - 


18.312 


16.352 


1.739.495 


317.287 


229.436 


6,939 


41,957 


45,892 


15.171 


49,343 


St under S2.000 . 
S2,000 under $5,000 
$5,000 under S10.000 
$10,000 under $2S.0OO 
$25,000 under $50,000 
$50,000 or more 


2.710 
2.531 
3.139 
8.1J1 
1.554 
2M 


2.710 
2.531 
3.139 
8.134 
1.554 
284 


113.434 
114.346 
188.585 
857.608 
366,620 
96.902 


16.427 
21.519 
46.820 
160.652 
53.024 
21.295 


1.567 
8.935 
23.943 
127.512 
48.676 
18.783 


1,188 
Cl 
Cl 

2.907 
659 
Cl 


7,923 
Cl 
Cl 
14.260 

2.432 
Cl 


6.917 
6.883 
12.291 
18.680 
1.914 
1.457 


967 
Cl 

2.7% 
8.083 
1.554 

264 


1,876 
Cl 

5,916 
22.774 
10,399 

6,975 


Businesses witn deficil. total 


4.096 


4.096 


164,904 


37.380 


-15.214 


2.947 


29.489 


23.105 


2.656 


5,895 


Under 55.000 
$5,000 under $10,000 
$t0,000 under $25000 
$25,000 or more 


3.058 
?95 
CI 
(•) 


3,058 
795 
CI 
CI 


47.934 
62.199 

(•) 

n 


30.590 
11.446 
CI 
CI 


-4.755 
-4,558 

C) 

CI 


2.250 
Cl 
Cl 


20.202 

Cl 

Cl 


15.143 
6.920 
Cl 


1.903 
Cl 
Cl 
Cl 


3,600 

Cl 

R 


Retail nursenes and garden suoply stores 
























14.652 


14,652 


550,952 


174.354 


31,238 


8,301 


104,01! 


39,101 


9,377 


»JU 


Businesses with net income, total 


8.687 


8.687 


452.386 


116.559 


48.845 


3.976 


45.558 


22.156 


6.174 


18.510 


51 under $2,000 
$2,000 under $5,000 
$5,000 under S10.000 
$10,000 under $25,000 
$25,000 under 550,000 
$50,000 or more 


4.746 
1.056 
1.644 

l"l 
221 

1") 


4.746 
t.056 
1.644 

C) 
221 

CI 


27.090 

61.909 

111.775 

CI 

92.354 
CI 


44.831 

15.024 

19.978 

CI 

13.677 

CI 


2.155 
3.996 
12.567 
CI 

8.911 
C) 


2,833 
Cl 
Cl 
Cl 
Cl 
Cl 


32.441 

Cl 

Cl 

Cl 

Cl 

Cl 


10.235 
6.546 
2.396 

';i503 
Cl 


2.851 
Cl 
Cl 
Cl 

221 
Cl 


4.734 

I'l 

Cl 

Cl 

3.923 

Cl 


Businesses with deliat. total 


5.965 


5.965 


96.566 


57.795 


-17.607 


4.325 


58.457 


16.945 


3.203 


7.752 


Under 55.000 

$5,000 under 510,000 

$10,000 under S25,0OO 
$25,000 or more 


4.404 
CI 

n 
(■) 


4 404 
CI 
CI 
CI 


24.416 

CI 

(•) 

n 


48.220 
CI 
CI 
C) 


-5.885 

CI 
CI 
CI 


3.547 
Cl 
Cl 


45.201 

Cl 

Cl 


6.904 
Cl 
Cl 
Cl 


2.380 
Cl 
Cl 

Cl 


4,940 
Cl 
Cl 
Cl 


Mobile fiome dealers 






















Bualneuei with and without net Income, total 


4,297 


4,403 


786.402 


48,878 


17J32 


656 


7.5M 


24.062 


2.884 


10.293 


Businesses with net income, lotdl 


3.017 


3.074 


570.515 


36.036 


34,205 


336 


3,619 


-1.788 


2.101 


6.664 


$1 under $2,000 


CI 

CI 

1.379 
480 
150 

C) 


CI 

C) 

1.379 
530 
ISO 

CI 


CI 

CI 
169.876 
159.237 
122.524 

(•) 


CI 

CI 

11.237 
9.414 
6.445 

CI 


CI 

CI 

10.984 
9.160 
5164 

CI 


Cl 

n 
n 
n 
n 


Cl 

ir 


Cl 
Cl 
-2.167 
-311 
1.134 
Cl 


Cl 

Cl 

Cl 
370 
ISO 

Cl 


Cl 
Cl 


$5000 under $10 000 


Cl 


$10000 under S25000 




$25000 under $50000 




$50,000 or more 




Businesses with deficit total 


1.329 


1.329 


215.687 


13.113 


-16.973 


n 


n 


26.121 


832 


3.641 




489 
CI 
CI 
CI 


489 

CI 

(•) 

C) 


87.101 
CI 
CI 
CI 


2.173 

(■) 
CI 
CI 


-547 

R 

Cl 


n 

Cl 
Cl 
Cl 


R 

Cl 
Cl 


1.296 
Cl 
Cl 
Cl 


Cl 
Cl 
Cl 


Cl 




Cl 


S10 000 under 525000 


Cl 


$25,000 or more 


~ 


General merchandise atorea 
























32,694 


32,964 


2,686,621 


370,079 


171,050 


14,513 


133,342 


65.617 


20.511 


49,775 


Businesses with net income, total 


25.006 


25,031 


2.373.904 


309.501 


191.547 


9.316 


65,842 


52.112 


16.136 


42,471 


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


7.790 
5.685 
5,210 
4.715 
1.463 
143 

7.918 


7.790 
5.685 
5.214 
4.716 
1.483 
143 

7.933 


238.903 
346.959 
447.394 
812.808 
410.141 
115.699 

312.717 


57.534 
33.169 
54,678 
%.361 
56,172 
13.309 

65.747 


6.494 
18.839 
34.926 
70.570 
49.005 
11.713 

-20.497 


4.397 
1.833 
1.331 
1.271 
467 
Cl 

5.196 


39.260 
7.441 
4.349 

13.042 
1.479 
Cl 

67.518 


11.760 
6.909 
15.403 
12.749 
5.688 
1.240 

18.726 


2.909 
3.354 
3.578 
4.694 
1.479 
142 

4.604 


6,117 
1,701 
3,957 
14.631 












7.879 


Under $5000 


6.873 
738 
CI 
CI 


6.873 
738 
CI 
CI 


232,667 
23.546 
C) 
CI 


66.015 
5.987 
CI 
CI 


-8.943 
-5.297 

CI 

C) 


4.431 
704 
Cl 
Cl 


54.877 
11.606 
Cl 
Cl 


20.081 
-322 
Cl 
Cl 


4.251 
Cl 
Cl 


7.397 


$5,000 under 510.000 


Cl 
Cl 


$25,000 or more 


— 


Vanety stores 


























9,060 


814.538 


120.336 


61,SC1 


3,«M 


41.746 


17,089 


5,930 


16.204 




6.292 

C) 

1.351 
(•) 

2.063 
574 
CI 


6.300 

CI 

1.351 
CI 

2.083 
574 
CI 


741.509 

CI 
115.356 

CI 
306.422 
156.447 

C) 


97.397 

CI 

9.403 
CI 

39.168 
21.359 
CI 


69.617 

Cl 

4.408 

Cl 

32.203 

20.243 

n 


1,794 

* 
•1 


16.244 

R 
R 

Cl 
Cl 


11,536 

';i255 
Cl 

2,073 
662 
Cl 


4,423 

Cl 
Cl 
Cl 

2,082 
574 
Cl 


13.294 




Cl 




Cl 


$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 


Cl 

5,063 
4.045 

Cl 


Butineues with deficit, loul 


2,759 


2.760 


73.029 


28.007 


-6.116 


2.035 


25.520 


10,603 


1,725 


3.447 


Under $5,000 . 
S5.000 under $10,000 
$10,000 under $25,000 
$25,000 or more 


2.196 
CI 
CI 
CI 


2.196 

CI 
CI 
CI 


50.465 
CI 
CI 
CI 


25,946 
CI 

n 

CI 


-3.303 
C) 


Cl 
Cl 
Cl 


Cl 
Cl 
Cl 


10,382 


Cl 
Cl 
Cl 


Cl 
Cl 
Cl 



Footnote at end of table 



Business Returns/ 1975 • Sole Proprietorships 



175 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

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



Builn«M 
rvcdpti 



Adjusted grou Income (t«M deflcH) 



Selirlei and wagei 



OHwr 

tncom« 

Ma 

losus and 

statutory 

adjustmants 



Total Incoms tai 



Wholesale and Retail Traije— Continued 

flatalf trada— Conttnuad 

Qanaral mafctiandlaa itoraa— Continued 

Ottier genefal mercnandse stores 

I wttt) artd wtttwut net Income, total 

i wTtn net income, total , 



SI under $2,000 
S2.000 und« SS.0OO . . 

SS.aaO under $10.I»C . . 
SI0.OOO under t25.l»0 . 
S2S.000 under tSO.OOO . 
(SO.OOO or more 



Busawssea «ntn deficit, total . 



Under $5,000 

SS.OOO under StO.OOO 

$10,000 urxler $25,000 

$25,000 or more 

Food stores 

Buameaaea wtth and wttttout net Income, total . 



Businesses witti net irrcome, total 



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

$5,000 under $10,000 . . 
$tO,000 under $25,000 
$25,000 under $50,000 . 
$50,000 or mora 



Businesses witn defiat. totaJ . 



Under $5.000 

$5,000 under SIO.OOO . 
$10,000 under $25,000 
$25,000 or more 



Grocery stores 
Bualneaaes wWi and w1tt>ou1 net Income, total . 
Businesses *win net income, total 



$1 under $2,000 

$2,000 under $5,000 . 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 



Businesses "rrth defiat total . 



Under $5,000 

S5.000 under SIO.OOO 
$10,000 under S25.000 
$25,000 or more 

Meat and fisn marliets. including freezer 
proviSKjners 

Bualnaaaaa srtth and wfttiout rtet Income, total .. 

Businesses witn nel income, \0[3I 

SI under $2,000 

$2,000 under $5,000 

$5,000 under SIO.OOO 

$10,000 under S25.000 
$25,000 under $50,000 
$50,000 or more 



Businesses Mitti deticil. total . 



Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
S25.000 or more 



Fruil stores and vegelalile marliats 
Bualiieaaea with and wtttwut net Inooma, total . 



Businesses wim net ncome. total 

SI under S2.0O0 

$2,000 under $5,000 

$5,000 under SIO.OOO 

$10,000 under $25,000 

$25,000 under $50000 

$50,000 or more . . 



Busaiesses wrtn delicil, total . 

Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 



2Mn 

H,714 

6.506 
4,334 
4,272 



S.tS9 
4.677 



175,343 

139.465 

40.729 
30.046 
34,610 
27,659 
5,961 
1,461 

37,047 

26.912 

5,260 

2,660 

216 



97,066 

26,276 
21,763 
25,672 
16.996 
4.296 
994 

27J32 

20,976 

4.473 

1,696 

206 



11,244 

9.469 

3,266 
1,553 
1,731 
2,431 
313 
193 

1,766 

1,093 

n 
n 



8.659 

7,226 

2,214 
1.996 
(•) 

R 

CI 

1,431 
1,077 

n 

CI 



23,904 

16,731 

6,506 
4,334 
4,276 
2,633 
909 
73 

5,173 

4.677 

R 

n 



140727 

40733 
30.102 
34.719 
27.666 
6.001 
1.466 

37.468 

29,296 
5,260 
2,669 



96.208 

26.262 
21.787 
25,761 
19,025 
4,334 



27.644 

21.253 

4,473 

1,707 

211 



9.511 

3,266 
1,553 
1.731 
2.431 
315 
193 

1.766 



CI 
CI 
CI 



6,766 

7,228 

2,214 
1,996 

n 

R 

n 

1,540 

1.166 

CI 
CI 



1,632.395 

191.124 
233.603 
366.846 
506.366 
251.694 
62.742 

239.668 

162.402 
CI 
CI 
CI 



21.832,420 

19.190.220 

1.640.296 

2.199.716 

4.105.450 

6,374.635 

3,196,1 

1,674,012 

2.442,200 

1.299.471 
467.057 
416,076 
259,594 



15,686.013 

1.316,991 
1,668.275 
3.452.431 
5.073.841 
2.791.316 
1.383.257 

2.088.905 

1.080.442 
428,395 
359,579 
220.489 



1.276.572 

127,366 
166,164 
163,221 
516,344 
104,429 
155,026 



9,113 



452,691 
35!775 

R 

CI 
CI 

93,660 



CI 

n 



46.616 
23.766 
42.933 
57.193 
34,813 
7.976 

37.740 

40,069 
CI 
CI 
CI 



1,941,544 

1.699.319 

260.598 
233.119 
365.328 
526.355 
233,260 
107,653 

263,943 

252,814 
22.789 
-6.972 
—4,850 



1.164.349 

155,318 
161.659 
268.234 
374,856 
171.166 
78,400 

165.867 

160.094 
16.575 
-6.804 
-4.140 



12574' 

23.543 
13.896 
23,339 
41,220 
11.544 
12,992 

15710 



9.960 
CI 
CI 
CI 



69,983 

62,676 

10,573 
17,803 

CI 
CI 
CI 
CI 

7.307 



121,930 

5.120 
14,431 
28,232 
38,367 
29,762 

7.018 

-12,381 

-5,640 
CI 
CI 
CI 



991,989 

1.126.744 

36.562 
99.136 
253.703 
429.260 
202,189 
105.894 

-134,755 

—44,129 
-36,643 
—40,436 
-13,547 



704,982 
806.497 

23.522 

71.706 
195.064 
301.336 
151.299 

73.566 

-101,515 

-31.766 
—31.114 
-25.974 
-12.661 



70,523 

78,457 

3,168 
5,435 
13,816 
35,046 
9,356 
11,636 

-7934 



-2,901 
CI 
CI 
CI 



39.670 

2,059 
6.352 

CI 

CI 

CI 

C) 

-5.038 



10,685 

7,522 

3,381 
1,614 
1,273 

e; 

CI 
CI 

3163 

2,950 

CI 
C) 
CI 



71,697 

48,202 

18,927 
11,782 

9,134 

6. 

1,509 
362 



16.918 
3, 
1,403 



31,406 

10,632 
8,464 
6,175 
4.965 

1.091 



242 



12.955 
3.455 



32.127 
4,701 
3,464 
8,1< 

CI 

CI 

41.9! 

36.010 

CI 

CI 

CI 



678,772 

372,266 

159,565 
88,620 
66.574 
44.457 
11.873 
4.298 

310.275 

244.527 
45.330 
16.736 
1.913 



83.999 
54.177 
39.996 
33.906 
7.306 
2.561 

195.666 

150,494 
32,654 
10.947 
1.802 



31.723 

15.020 

CI 

CI 

CI 

CI 

CI 

23.497 



25,538 

15.054 

C) 
CI 
CI 
CI 
CI 
CI 



48,699 

40,576 

9,569 
4,654 
11,217 
10.676 
5,026 
762 

6,123 



200.309 

64,481 
45.363 
45.051 
52.636 
19,199 
-2,539 

98,423 

52.416 
14.102 
14.728 
6.764 



156,893 

47,797 
35,776 
43.174 
39.612 
12581 
2,271 

71.736 

41.366 
15.035 
8,223 
6,719 



15,561 

5.355 
4.183 
1.370 
3.032 
1.299 
992 



9.613 

7.752 

1.943 
3.343 

CI 

C) 

CI 

C) 



CI 
CI 



11.713 

2.453 
2.783 
2.900 
2.612 
905 
72 

2.679 

2.770 

CI 

CI 



94.393 

16.660 
17.494 
27,227 
26,672 
5,880 
1.362 

17,916 



66.345 

10.224 
12.923 
20.541 
18.288 
4,225 



11,124 
1.161 



7,751 

6.765 



CI 
CI 

2,268 
303 



190 



Footnote at end of table 



176 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income 

Deficit— Continued 

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





Number of- 


receipts 


Adiusted gros* Incofne Oen deflcjl) 


Total Income tax 




fletums 


Busineuet 


Total 


Net Income 
or deticll 


Salertes and wagea 


other 

Income 

lest 

losaea and 

alatutory 

adiuatments 


"^™' 




Industry irxJ size of 


Numtm of 
ratuma 


Amount 






(1) 


12) 


|3) 


(4) 


(5) 


(6) 


(7) 


II) 


(9) 


110) 


Wholesale and Retail Trade— Continued 






















R«UII trade— Continued 






















Food sloret-Contlnued 






















Retail bahenes 
























14^5 


14,565 


1.017463 


192.539 


129,566 


4488 


39497 


23,076 


10,441 


22,007 


Businesses wrth net income, lolai 


13,210 


13.210 


946,006 


181.057 


130.927 


3.605 


28,494 


21,636 


9,667 


21.151 


$1 under $2,000 

$2,000 under SS.OOO 

$5,000 under $10,000 . . 

$10,000 under $25,000 

$25,000 under $50,000 


3.245 

';:637 

3.401 
943 
CI 


3,245 

CI 

3,637 

3,401 

943 

CI 


26,806 

CI 
208,446 
379,587 
152,915 

CI 


21.986 

CI 

36.920 

64.393 

32.092 

C) 


2,928 

CI 

28.035 

54.359 

28.826 

CI 


• 


(•) 
(•) 

CI 
C) 


7,744 

'2245 
7,219 
CI 
CI 


2,026 

CI 

2,465 
3.291 
943 
CI 


1.416 

CI 

2.830 
7.442 
5.953 

I'l 




1,355 

CI 
CI 
CI 
CI 


1,355 

CI 
CI 
CI 
CI 


71,855 

CI 
CI 
CI 
CI 


11,482 

CI 
CI 
CI 
CI 


-1,361 

CI 
CI 
CI 
CI 


CI 

C) 
C) 
C) 


n 

C) 
C) 
C) 


CI 
I'l 

ri 
n 


C) 
C) 
C) ~ 


CI 


Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 


CI 
CI ~ 


Other food stores 






















Businesses wttti and wmtout net Income, lotsi 


10,912 


10,962 


730,902 


147J83 


44,436 


7.444 


96,819 


4,028 


7405 


18,010 




6,914 


6,964 


651,968 


90.840 


54,994 


3,719 


40,532 


-4.666 


4,275 


10.710 




2,456 

C) 

C) 

1,219 
(•) 
(•) 


2,456 

C) 
C) 
1,218 

CI 

CI 


82,892 
C) 
CI 
167,914 

CI 
CI 


27.295 

CI 

CI 

23.431 

CI 

CI 


2,225 

CI 

CI 

17,125 

CI 

CI 


2.019 

C) 

C) 

C) 

C) 

C) 


26»t 

C) 
C) 
CI 

(•) 
n 


-1,184 
CI 
CI 
2,148 


C 
1414 

n 
n 


C) 




C) 


S5 000 under $10000 


C) 




3,042 







$50,000 Of more 


CI 




3,998 

3.603 
CI 
CI 
C) 


3.998 

3.603 

CI 
CI 


78.934 

57,814 

CI 

CI 


56.443 

57.428 

CI 

CI 


-10,558 

-5,231 
CI 
CI 
(■) 


3,725 

3,331 

CI 

CI 


58,287 

54,795 

CI 

CI 


8,714 

7,864 
CI 
CI 
CI 


2,930 
2,889 

n 

CI 


7.300 


under $5,000 

$5,000 under $10,000 


7.042 
CI 




CI 






















Businesses wKh and wtthout net Income, total 


247,944 


252.864 


37,498,034 


3.062.862 


1.655.803 


122.577 


1,038,024 


969,035 


170.099 


395,662 


Businesses with net income, total 


195,168 


198.551 


33.618,631 


2.699.579 


1.892.218 


84,233 


586,383 


220.978 


145.428 


341.284 


$1 under $2.000 


39,599 
38,784 
49,660 
57,167 
10.948 
1.590 


39.871 
39.040 
49.799 
57.289 
10.958 
1,594 


2,210,725 
3.420,247 
7.398,850 
13.675.253 
5.119,583 
1.793.973 


351.803 
292.234 
558.729 
1.048.559 
376,861 
120.501 


33.521 
133.181 
364.726 
895.655 
350.920 
114.215 


24.029 
15.688 
22.623 
19.581 
3.118 
304 


219,753 
112.799 
131,085 
102.665 
20,594 
4,127 


98.529 
46.254 
62.918 
50,239 
5.347 
2.159 


22.174 
19.249 
39.419 
54.152 
10.749 
1.579 


36.353 
23.831 




51.346 


$10,000 under $25,000 

$25,000 under $50,000 

$50,000 Of more 


127.465 
71.010 
37.921 




54.026 

41.448 
7,273 
4,260 
1.202 


54.313 

41,526 
7,278 
4,305 
1,204 


3.879.403 

2.158.364 
736.485 
692.215 
292.339 


392.186 

387.007 

34,669 

-11.914 

-20.375 


-236.415 

-73.836 
-50.544 
-61.556 
-50.479 


38.979 

31,237 

5.043 

1,946 

888 


463,288 

359.165 
56.731 
33.874 
13.709 


165.313 

101,678 
26.482 
15.768 
16.395 


25,797 

22,207 

2,741 

707 

171 


59.995 




45,390 




7,794 


$10,000 under $25,000 

$25,000 Of more 


4,308 
2,755 


New and used car dealers 






















Bustnesses witti and wittioul net Income, total 


11,831 


11450 


4.104.335 


194.975 


M.ieo 


6,886 


67,820 


32475 


1.662 


38,120 




8,386 

1,686 

2,456 

817 

2.146 

909 

387 


8405 

1.686 

2,456 

817 

2,146 

913 

387 


3.682.885 

1 19.898 
224.831 
359.499 
1.094.352 
1.099.555 
764.750 


165,291 

13,995 
25,288 
10,031 
47,308 
36.628 
33.520 


114.446 

1.294 
7.565 
6.253 
37.492 
31.072 
30.770 


4,174 

825 
1.661 
302 
795 
474 
122 


33.135 

10.912 
12.500 
3.593 
3.500 
1.645 
1,188 


17.710 

1.789 
5,223 
185 
6,316 
3,911 
1,562 


6.517 

CI 

1.359 
707 

2.120 
897 
381 


32.946 


$1 undef$2000 


CI 


$2000 under $5000 


2.510 


$5 000 under $10000 


1.790 




7.415 




7.694 


$50,000 or more 


11.349 


Businesses with deftcrt, tola) . . 


3,445 


3.445 


421.450 


29.684 


—20.266 


2.712 


34,665 


15,265 


2.145 


S.I 74 




3,004 

CI 
125 
265 


3.004 

CI 
125 
265 


160.695 
CI 

90.092 
124.723 


35.931 

CI 

-1.360 

-6.240 


-5.336 

CI 
-2,074 
-12,475 


2,514 
CI 
C) 
C) 


33.066 
C) 
C) 
CI 


8,181 
CI 

465 
5,001 


2,063 
(• 
C 
C 


4,056 




C 




(■ 


$25,000 Of more 


C 


Used car dealers 






















Businesses with and without net Income, total 


37.334 


37,337 


3,337.223 


359.498 


117,886 


18.043 


166,175 


75,437 


22.070 


44445 




24.664 


24.664 


2.768.328 


282.853 


170,662 


9.128 


80.269 


31.902 


16057 


33.688 




6.851 
6.603 
5.690 
4,957 
460 
103 

12,673 

9.944 

1.230 

1.423 

76 


6.851 
6.603 
5.690 
4.957 
460 
103 

12.673 

9.944 

1,230 

1,423 

76 


279.600 
395.545 
657.996 
1.092.963 
250.267 
91.967 

568.895 

262.369 
130.772 
157.006 
18,748 


64.296 
43.553 
55.831 
91.611 
19.163 
8.399 

76.759 

84.937 

9.520 

-14.420 

-3.278 


6.405 
24.491 
39.277 
76.082 
16.615 

7.792 

-52,776 

-17,706 
-7,959 

-20,829 
-6.280 


3.594 
2.606 
1.490 
1,337 
C) 

n 

8.916 

7.288 
CI 
CI 

CI 


36.170 
18.409 
12.746 
9.327 

6.6010 

68.156 

CI 
CI 
CI 


21.721 
653 
3.608 
6,202 
-959 
477 

43.525 

34.489 

7.761 

-1.202 

2.477 


3,846 
3,078 
3,851 
4,719 
460 
103 

6.016 

5.4SO 

CI 
CI 
C) 


7.346 


$2 000 under $5 000 


2.885 


$5000 under $10 000 .... .. ... 


4.532 


$10000 under $25000 


11.881 




3.972 




3.072 




10.581 


Under $5000 


7,772 


$5000 under $10000 


C 


$10000 under $25000 


C 


S25000 Of more 


C 







Footnote at end of table 



Business Returns/ 1975 • Sole Proprietorships 



177 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

[AH figures are estimates based on samples— money amounts are in ttiousands of dollare] 



Ad|uat«<] grot* Incoirw (l«u defldt) 



Total lncoffl« tax 



Salanas and wagas 



NufntMf of 
ratuma 



Ottw 

Incoma 

Ma 

loaaaa and 

atatutory 

adjualmanta 



Numbar of 



(•) 



Wholesale and Retail Trade — Continued 

RattI Irada— Conflnuad 

Automotlva diaiifi and aarvtca atattoni C onan u ad 

Auto and hoine suclp^ stces 

Buakiaaaaa wnh and wtttiout nat Incoma, total 

Buanasses wttn net ncome. lotal 

SI under S2.0a) ,..,: 

J2.000 under S5.000 

$5,000 under SIOOOO 

$10,000 under $25,000 

$2S.0OC \iam $50,000 

$50,000 or more 

Buanesses with daliot total -. 

Under $5,000 

$5,000 i»»Jer $10,000 

$10,000 under $25,000 

$26,000 or more 

Gasolne service stations 

h and wttfiout nat 

Businesses mtn net mcome lota , , 

$1 inter $2,000 
$2,000 inler $5,000 
SS.000 ilidar $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more , . 

Busnesses witTi deficn. total 

Under $5,000 

$5,000 nider $10,000 

$10,000 under S25.0OO 
$25,000 or more 

Ottier arcratt. manne and automotive dealers 

Bualnaaaaa wttfi and wittiout nat Inconia. total 

Busnesses witn net aicome, total 

$1 under $2,000 

$2.0X laider $5,000 '. 

$5,000 under $10,000 

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

$25,000 under $50,000 

$50,000 or more 

Busnesses witn defioL total 

Under $5,000 

$5,000 inder $10,000 

$10,000 under $25,000 

$25,000 or more 

Ajjoaral and afc aa aorv ateraa 

Bualnttaa«a wWi and wttNxit nat Incoma. total 

Busnesses with net ncome. total 

$1 under $2,000 

$2,000 under S5.000 

$5,000 mJer SIOOOO 

$10,000 inder $25,000 

$25,000 Kider $50 000 

$50,000 or more 

Busnesses witn detial total 

Under $5,000 

$5,000 under $10,000 

SIOOOO under $25,000 

S25.0W or more 

Men's and tloys' dottwiQ end fumstwigs stores 

Bualnaaaaa wllli and ailUNMrt nat Incoma, total ..... 

Busnesses ww net income, total 

$1 under $2,000 

S2.000 (aider $5,000 

(5.000 inter $10,000 

(10.000 laider $25,000 

(25.000 under $50,000 

$50,000 a more 

Busnesses witn detal total 

Under $5,000 

$5,000 <ider $10,000 

$10,000 Uldar $25,000 

$25,000 or more 

Footnote at end of tatjle 



24JM 
17.765 



2,7eo 

6,201 
t.583 



6.S03 



t57M9 

134.699 

2ai23 
26.076 
37.956 
42,597 
7^91 
597 

24.035 

16.104 

3.761 

1,841 

364 



t7,7«6 

10^74 

4,676 
9S3 

2,437 

134 

70S 

179 

7,528 

5,127 

1,393 

750 



40.606 

8,334 
9,159 
BJgSO 
101337 
3,416 
797 

20,151 



1,173 
154 



5,001 

3,636 

CI 

n 

1,9(1 
686 

n 

1,476 

1,406 
(•) 

n 
n 



14,112 

17.801 

4.263 
2,656 
2.760 
6,215 
1,583 
324 

6,511 

5,260 



137.405 

22,395 
26,332 
38,095 
42,687 
7,295 
601 

24.154 

18,182 

3.766 

1,842 

364 



4,676 

993 

2,437 

1J64 

707 

170 

7.530 
5,127 



41.158 

8.334 
9,159 
8,951 
10,405 
3,422 
797 

20,648 

14,711 
4,610 
1,173 



an 

3,789 



n 

2,025 
606 

n 

1,476 

1,406 
(■) 

n 



2,4(5,482 

2.213.339 

180.839 
186,169 
317,905 
923,653 
437,112 
167,641 



146,661 

n 

n 



23.836.609 

1.455.997 
2.559.699 
5,838.205 
10,261,646 
3.076,978 
644.084 

2.293.849 

1.474.927 
431.981 



1,430J3( 

1,117,470 

174,391 

53,r- 

225J45 



255,671 

106,541 

313,066 
113,722 

47,025 
137,372 

14,947 



3470,729 

3,428,970 

161.628 
284,170 
529M5 



790,097 
309.651 

441,759 

217,955 
123,195 
79,564 
21,045 



637M6 

596,661 



n 
n 

294,804 
175,744 

n 

40,405 

36,528 
CI 
CI 
C) 



306.487 

51.838 
20.305 
32.510 
126.439 
56.051 
22.429 

65,067 

55,802 
CI 
CI 
CI 



171.076 
195.007 
419.355 
754,620 
242.643 
43.259 

123.855 

134.971 

-183 

-2,768 

-6,845 



255,641 

165.207 

50.598 
8,081 
4,1002 
29.256 
23.376 
12.894 

90.534 
75.366 
11.870 

6,819 

CI 



871,857 

733.573 

96.010 
90.406 
121.940 
244.223 
135.096 
61.033 

146.335 

133,092 
25,638 
-3,722 
-6,033 



112J25 

103.799 



CI 

CI 

52,617 

29,996 

CI 

11^47 

12,966 
CI 

CI 



213.357 

3,357 
9.843 
21.947 
103.769 
52.491 
21.950 

-23,126 

-6.230 
CI 
CI 
CI 



1,207,8(1 

1.311.332 

19.568 
88.344 
278.344 
657.774 
227.591 
39711 

-103.441 

-34.151 
-26.386 
-27,149 
-15,755 



82.421 

2,897 
2.938 
18.905 
20.538 
23.151 
13.992 

-36.804 
—8.411 

-10,636 
-8.535 
—9 222 



366,657 

447.062 

7.512 
29.992 
66.259 
169.784 
116.384 
57.131 

-80.405 

-23,501 
-32,086 
-18,355 
-6,463 



((,7(3 

73.059 



24,817 
CI 



-3.018 
CI 
CI 
CI 



12,029 

7,054 

2.569 
CI 
CI 

1.893 

CI 
CI 

4.979 

3.805 
CI 
CI 
CI 



59,187 

14.293 
10.364 
17.644 
15.185 
2.066 
144 



14.166 

1.814 

568 



10,967 

5,278 

2.748 
C) 

1.71 
CI 

2: 
CI 

5.691 
3.464 
1.393 

CI 

CI 



28,790 

15.685 

5.451 
3.772 
1.803 
3,968 
680 
147 

13,140 

9,528 
3.333 

CI 
CI 



1J95 

1.071 



76.464 

38,664 

C) 

CI 

18.137 

CI 

CI 

77.533 

56.053 
CI 
CI 
CI 



343.483 

99.363 
71.913 
95.108 
68,360 
10.348 
2.262 

164.304 

137.882 
13.176 
12,281 
2,401 



154,638 

53.376 

34.624 
C) 

11.950 
CI 

1.796 
CI 

101,312 
63.988 
20.445 
CI 
CI 



149.888 

62.678 
35.072 
12,837 
32.048 
8,348 
1,929 

171,726 

116,667 
47,272 



13,528 

8,361 



CI 
CI 



16.666 

9.797 
1.866 
2.875 
4.533 
-738 
216 

10.662 

7,979 
CI 
CI 

CI 



18,044 

14.056 

2.705 
CI 

2,527 

6,157 

1,533 

322 

3,992 

3,460 
CI 
CI 
CI 



110,103 

101,43? 



52,145 


11.569 


14.326 


34,750 


13.55S 


15.09! 


45,903 


30.182 


37.117 


28,486 


39.895 


85.941 


4,704 


7.15; 


43.18! 


1,286 


593 


12.950 


62.992 


9.044 


20.586 


31.240 


7.684 


15.591 


13.027 


97< 


2,217 


12.1M 


337 


2,45! 


6.509 


74 


571 


55,386 


12,316 


40,451 


29.410 


7.720 


25,141 


13.077 


2.986 


6.359 


3,762 


CI 


CI 


10,147 


5.152 


S.IOr 


5.377 


1,279 


4.56S 


-1.571 


704 


4,65! 


-1.382 


178 


3.305 


26.026 


4.600 


15.331 


19.789 


3.550 


10.352 


2,061 


774 


3.00C 


3.392 


CI 


C) 


CI 


CI 


CI 


1(3,704 


42,2(6 


149,547 


136,623 


32.594 


126.850 


25.820 


6.083 


10.995 


25.342 


5.240 


11.533 


42.841 


7.238 


15.229 


42.391 


10.215 


41.213 


10.364 


3410 


30.577 


1.973 


797 


20,308 


55.014 


9.960 


23,900 


39926 


7.985 


16,615 


10.452 


1,771 


5.724 


10.760 


306 


2,167 


-3.657 


CI 


CI 


30,004 


4,069 


23,506 


22.359 


3,427 


20.881 


CI 


CI 


CI ~ 


CI 


CI 


CI 


12.966 


1,961 


9.034 


3.494 


696 


6,612 


CI 


CI 


CI 


10.366 


CI 


CI 


10,847 


CI 


CI 


CI 


CI 


CI 


CI 






CI 


~ 


~ 



178 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

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



Industry and tlzt of 
ft«l lr»com« or defkHI 



ButlrtM* 
r*c*lpu 



Adfuated groM income (I«m d«f)ctt) 



SaUrtes and wages 



OttMT 

Income 
let* 

lowM and 

■tatutory 

ad|u«tnMnl« 



Total Income tax 



Wholesale and Retail Trade— Continued 

Retell trad*— Continued 
Apparel and accessory stores — Continued 

Women's ready-lo-wea; sices 
Buslneaaas wttti and wttttout net Income, total 



Businesses witn net income, lotal 

S1 under S2.000 
S2,000 under S5.000 
S5.000 under S 10,000 
$10,000 under $25,000 
$25,000 ufvter $50,000 
$50,000 or more 



Businesses with deficit, lotal . 



Under $5,000 . . . 
$5,000 under $10,000 . 
$10,000 under $25,000 
$25,000 or more 



Women's accessory and specialty stores 
Buslnesaet with and without net Income, lotal . . 



Businesses with net income, lotal 

$1 under $2,000 
$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 Of ntore 

Businesses with deficn, total 



Under S5.000 

$5,000 under $10,000 
$10,000 under $25,000 
$25,000 Of iTwre 



Family dothirxi stores 
Businesses with and without net Income, total . 



Businesses with nel income, total 



$1 under $2,000 . 
$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
S2S.000 under $50,000 
$50,000 or more 



Businesses with deficit, total . 

Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 



Businesses with and without net Income, total . 

Businesses with net income, lotal 

$1 under $2,000 
$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 



Busjr>esses with deficil. total . 

Under $5,000 
$5,000 under $10,000 
$10,000 undei $25,000 
$25,000 Of more 



Other apparel and accessory stores 
Businesses with and without net Income, total . 

Businesses with net inconw, lotal 



$1 under $2,000 
$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or rrKxe 

Businesses with deitcit. lotal 

Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 



t4,«90 

10.393 

1.667 
3.041 
1,896 
2,113 
1,490 
(•) 

4.437 

2.095 
2.015 

(■) 

(•) 



n 



2,361 



II.IU 

7,157 

1,422 
2,669 

1,136 
455 
246 

4.036 

3,023 



9,363 

7.610 

2,263 
2.54S 

I") 

(•) 

1.787 



9.366 

2.226 
2.074 
2.437 
2,023 



IM«> 

10.393 

1.667 
3.041 
1.896 
2.113 
1.490 

n 

4.447 

2.095 
2.015 

CI 
CI 



4,174 

1.384 



2,361 

n 



11,404 

7.270 

1.422 
2.889 
CI 

1.138 
455 
246 

4.134 



9,617 

7.830 

2.263 
2.656 

CI 

CI 

1.787 



2.226 
2.074 
2.438 



4.449 
M6 



1J00.n9 

1.035.815 

57,550 
151.828 
111.342 
302.444 
334,676 

n 

165,064 

68,797 
52,672 

CI 

C) 



9,433 
C) 



624,119 

554,036 

29,300 

70,169 

CI 
163,106 
107,776 

89,826 

70,083 

37,721 
{•) 

a 



R 

127,563 
356,183 

CI 

CI 

69,432 



505,156 

29,243 
22,610 
105,063 
207.203 

n 
n 

80.226 



12.992 

C) 

n 



245,420 

221,131 

20,829 
32,635 
34.479 
57.607 
60.623 
CI 

24,269 

21.495 
5.725 
CI 
CI 



29.070 
CI 



125.765 

18.914 

24.299 

CI 

35.472 

17.297 

17.822 

40.626 

26.871 
CI 
CI 
CI 



106.4M 

106.905 

CI 
CI 

25,383 
52.046 

R 

-2,267 

CI 
CI 
CI 



175,249 

137.808 

20,360 
26,558 
28,586 
38,290 

CI 

CI 

37,467 

37.252 
CI 
CI 
CI 



126,965 

1.796 
10.337 
13.567 
35.013 
53.033 
I'l 

-25.243 

-3.406 

-14.771 

CI 

CI 



-2.918 
CI 



55, 

71.646 

1.386 

9,064 

CI 

21,218 

14,165 

17,283 



—5,276 
CI 
CI 
CI 



80.129 

CI 

CI 

16.062 

43,494 

CI 

CI 

-7,511 

CI 
CI 
CI 



81.046 

1.391 
7.001 

19,555 

29,329 

C) 

CI 

-19,422 

-6.913 
-6.561 

I'l 

I'l 



(.tot 

4.218 

1.166 
1.748 

CI 

CI 

CI 

CI 

2,590 



3J60 

CI 
CI 

C) 

2,325 

1.896 
CI 

I'l 

5,741 

2,944 

CI 
CI 
CI 

I'l 
I'l 

CI 



CI 
CI 
CI 
CI 
CI 

4,174 

3,155 
CI 
CI 
CI 



84,656 

52.183 

15.493 

20.158 

CI 

CI 

CI 

CI 

32.473 

13,415 

CI 

CI 

n 



53,039 

CI 
CI 

CI 



32,087 
CI 



CI 
CI 
CI 
CI 



CI 
CI 
CI 
CI 
CI 



CI 
CI 
CI 



•8,201 

31,917 



56.269 

41,061 

CI 
CI 
CI 



59,042 

41,983 

3.540 
2.140 
19.585 
15.257 
1.094 
CI 

17.059 

11.466 
2.455 
CI 
CI 



53,434 

30,584 

8.570 

8,252 

CI 

9,530 

2,969 



12495 

12,692 

C) 

R 

4.209 

CI 

CI 

CI 

CI 
CI 
CI 



5.973 
11.692 
6.331 
788 
CI 
CI 



3.084 
CI 

CI 
CI 



1.335 
1.895 
1,872 
2,109 
1,489 
CI 

1,570 



i,ai 

5,811 

1.422 
1.753 
CI 

1.134 
448 
246 

2.770 

CI 
CI 
CI 



6.081 
6.041 

I'l 
I'l 
CI 

2.546 
I'l 
I'l 

CI 

CI 



9.494 

6.436 

1,055 
CI 



CI 
CI 

3,059 

2,470 
CI 

CI 
I'l 



Foolnole ai end ol table 



Business Returns/1975 • Sole Proprietorships 



179 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

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



Wholesale and Retail Trade — Continued 

Retail trade— Conttnucd 

Furniture and home fumlaMnga itorea 

Buatneaaee wttfi and wttfiout net Income, total 

Businesses witn net rncome. lolal 

$1 under $2,000 

S2.000 under SS.OOO 

SS.OOO under $10,000 

$10,000 under $25,000 

$25,000 under $S0.000 , 

$50,000 or more 

Busir>esses wlt^ deficit, lolal 

under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

Furniture stores 

Bualnenei wttn and wtthout net Income, total 

Businesses wll^ net income, lolal 

$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 

Busnesses with deficit, total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

Home lumisnings, eicept appliances 

Bualniiaei wltti and wtttwut net Income, total 

Busnesses tvith net income, total 

$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 

Businesses wilti defied, total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

ttousehokj appliance stores 

Bualneiaee witn and wtttiout net Income, total 

Businesses with nel income, lotal 

$t under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under S5O.0OO 

$50,000 or more 

Busviesses with deficrt, lotal 

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

$10,000 under $25,000 

S25.00O or more 

Radio, lelevision. and musjc stores 

Brralnaiiai wfth and wWiout net Income, total 

Businesses witn nel income, lotal 

$1 under $2,000 
$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 

Businesses with deficn. lotal 

Under $5,000 

$5,000 under $10.000 

$10,000 under $25,000 

$25,000 or more 

Footrx>te at end of table 



69.812 

22.171 
13.109 
14.495 
14.674 
4.552 



30.791 
26.896 



27,M7 

19.789 

6.259 
2.610 
2.685 
5.478 
2.299 
503 

8.159 

5.941 
(•) 

1.145 
CI 



19.657 

7.362 
3.933 
3.707 
3.469 
1.153 
233 

10.766 

10.035 
CI 
CI 
CI 



9,645 

8.990 



CI 

3.261 
2.137 



CI 
CI 
CI 
CI 



3um 

21.176 

6.717 
5.009 
4.842 
3.590 
917 
101 

11.177 

10^56 
CI 
CI 
CI 



69.866 

22.171 
13.114 
14.495 
14,675 
4,552 



30,622 

26,927 

1,919 

1,649 

427 



28.030 

19,840 

6,259 
2,615 
2,685 
5479 
2,299 
503 



5,970 
CI 



30,623 

19,857 

7,362 
3,933 
3,707 
3,469 
1,153 
233 

10,766 

10,035 
I'l 
CI 
CI 



9,679 
8,990 

1,833 

CI 

3.261 

2,137 

183 

CI 



CI 
CI 
CI 
CI 



21.179 

6,717 
5,009 
4,842 
3,590 
917 
104 

11,177 

10,256 
CI 

CI 



Adiuated groaa Income (leaa deftcltl 



5,698,723 

482,673 
625,678 
1,092,908 
1,932,047 
1,122,415 
442,802 



576,549 
69,257 
147.676 
104.215 



1.930.013 

195.910 
111.805 
194.473 
679.329 
545.463 
203.033 

312.606 

149.183 
CI 

60.339 
CI 



1,460,811 

1.279.234 

114.562 
137,776 
252.279 
401.963 
252.512 
120.142 

181.577 

141.130 
(•) 
CI 
CI 



908.864 

43.459 

CI 
292.825 
335.374 
101.948 

CI 

24.788 



CI 
CI 
CI 
CI 



1.580.612 

128.942 
268.798 
353.331 
515.381 
222.492 
91.666 

378.726 

281.924 

CI 
CI 



1,335.710 

1.026.554 

221.862 
129.051 
159.492 
265.037 
167.286 
65.969 

308.680 

293.736 

21.538 

6,149 

-12,793 



406,S2< 

345,220 

52,596 
36,385 
26,891 
105,242 
89,632 
36,617 

62.41 1 

61.487 
CI 
3.960 

C) 



285.742 

91.970 
29.995 
34.360 
66.542 
46.128 
16.747 

134.699 

128.138 
CI 

CI 
CI 



122.996 

16,984 

CI 

42,892 

46,536 

6,615 

CI 

1.652 

CI 
CI 
CI 
C) 



272.596 

60.312 
53.930 
55.349 
66.717 
24.91 1 
11.377 

109.918 

102.531 
CI 
CI 



Salarlet and wagea 



Number of 
ratuma 



611.159 

14.539 
45.692 
105.667 
228.666 
151.722 
64.653 

-92.784 

-35.881 
-13.020 
-26.128 
-17.755 



182,2e< 

227.654 

5.712 
7.867 
18.829 
85.786 
74.246 
35.392 

—45.588 

-10.480 

C) 
-16.311 

CI 



157.387 

3.641 
15.062 
27.275 
54.647 
39.962 
16.780 

-20.349 

-12.370 

R 

CI 



68,756 
70,780 
1.01 

CI 

24,118 
33,366 
5,686 
CI 

-2,024 



CI 
1*1 
CI 
CI 



130.315 

155.136 

4.087 
17,690 
35,645 
54,885 
31,8 
11,025 

-24.823 

-12.230 

CI 
CI 
CI 



31.952 

14.324 
6.996 
5.129 
3.861 
1.439 
203 



13.814 

7.841 

3.868 
867 
C) 

1.201 
671 
169 

5.973 

4.499 

I'l 

CI 



ia,3<2 

10.555 

5.221 

1.9< 
CI 

1.357 
CI 
CI 

8.807 

8.314 
CI 
CI 
CI 



4.390 

3.976 

CI 
CI 

1.349 
CI 
I'l 
CI 

CI 

CI 
CI 
CI 
CI 



IS,2a6 

9.580 

4.253 
3,211 

CI 

CI 

CI 

CI 

8.706 



I'l 
CI 
CI 



280.992 

162.907 
56.070 
31.160 
22.200 
7.842 
813 

311.592 

280.477 
13.087 
17.751 
CI 



136,238 

63.446 

35.590 
9.159 

CI 

6.157 
3.665 



59.688 

CI 

CI 



220,378 

92.993 

65.363 
15.243 

CI 

5.313 

CI 
CI 

127.365 

1 15.358 
CI 
CI 
CI 



38,351 

33.390 

CI 
CI 
12.116 

CI 
CI 
CI 

CI 

CI 

I'l 

CI 
CI 



91.163 

48.840 

29.516 

CI 

CI 

CI 

CI 

106.454 

103.092 
CI 
CI 
CI 



Btalutorv 
adtuatmenta 



134.403 

44.416 
27.289 
22.465 
34.151 
7.722 
503 

89.872 

49.140 
21.471 
14.526 
4.685 



«8.024 

53.920 

11.294 
19.339 
-215 
13.299 

11.719 
627 

35.207 

12.279 

CI 

9.732 

CI 



22.946 
-310 
3.172 
6.562 
3.067 
-95 

27.663 

25.150 

CI 
CI 
CI 



19,518 
18.826 

CI 

CI 

6.658 

7.196 

906 

CI 



715 



26.295 

7.385 
6.724 
12.850 
7.074 
-7.972 
234 

26.287 



I'l 
CI 

n 



Total Income tax 



Number of 
retuma 



53.410 

13.945 
8.193 
11.625 
14.316 
4.323 
852 

20.230 

18.670 
1,129 
421 
CI 



19.290 
15.390 



2.299 
503 



3.308 

CI 

I'l 



23,376 

15.295 

5.362 
2.095 
3.003 
3.449 
1.153 
233 

8.081 

7.721 
CI 
CI 
CI 



7,331 

6.985 

CI 

CI 

3.033 

2.098 

183 

CI 



23.484 

15.740 

4.265 
3.461 
3.908 
3.321 
686 
97 



7.306 
CI 
I'l 



180 



Business Returns/ 1975 • Sole Proprietorships 



Table 1.7 — Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit — Continued 





[All figures are estimates t)aseO on samples— money amounts aie m thousands ol dollars] 












Numiaf'ot- 


Bustnesa 
recvlpta 




Total mcame Hi 




Returns 




Total 


•^SST 


Salaflea and wages 


Other 

lets 
loaaMand 

alatuftyy 


NunlMt of 




IndustTY and tttt of 
n«l (nconw Of dtfictt 


NunMr of 


Ammait 


Amount 




(1) 


m 


(3) 


(4) 


IS) 


16) 


(7) 


(•) 


(•) 


(10) 


Wholesale and Retail Trade— Continued 






















R«tall trad*— ConUnued 






















E.-itlnf wtd drinking places 
























255.666 


265,979 


15.482.698 


2,674.374 


1,052,745 


125,504 


1,169,599 


452.030 


155.529 


131,001 


Businesses with net income, total 


177,658 


181,711 


12.525.989 


2,140,291 


1,361,817 


74.784 


574,101 


204,373 


119,191 


261.290 




46.836 
46.996 
44.716 
33.339 
7,178 
1,386 

S1,g«5 


47,573 
47,107 
45.007 
33.404 
7.223 
1.397 

84.266 


1,246,572 
1.971.166 
3.070.979 
3.933.660 
1.610,332 
693,276 

2,956,709 


312,575 
394,269 
496,218 
616,040 
267,985 
113,456 

556,385 


41,626 
161,620 
325,644 
490,738 
236,436 
103,753 

-309,072 


26.609 
18.991 
17.143 
9.735 
2.149 
428 

51.966 


216^16 
164.693 
103.165 
66.094 
17.610 
8.086 

601.886 


52,733 
67,956 
67.409 
59.208 
11.939 
1.617 

263.571 


19,499 
24,881 
37,224 
31,013 
7,105 
1,373 

37,540 








$6,000 under 510.000 

$10000 under S25 000 


47,720 
74,947 


$25 000 under $50 000 


52,611 


$50000 Of more 


35,589 




76,646 


Under $5,000 ... 

$5,000 under 510.000 

$10 000 under $25000 ... 


66,169 
9,626 
5,553 

1,309 


67.735 
9,670 
5,553 
1,310 


1.696,439 
677,658 
353,994 
228.618 


477,616 

75,534 

3,646 

-7,032 


-114,922 
-67,363 
-76,047 
-46,740 


41.766 

6.872 

3.626 

389 


445.716 

101.620 

49.505 

8.960 


147.022 
41,277 
32,188 
32,748 


30,973 

4,307 

1,820 

446 


50,371 
12,385 
7,523 


$25,000 or more 


6,754 


Eabng places 












































Businesses witri net income, lotai - 

i\ undet $2,000 

K.OOO unOef S5.000 

JS.OOO undef SIO.OOO 

$10,000 onOet $25,000 

$25,000 un<W $50,000 

$50,000 M more 


123.407 
32.551 
30.545 
31,357 
24,540 

1J00 


125.936 
32.779 
30.656 
31.401 
24.605 
5,266 
1,209 


9.318.756 
874.646 
1.309.154 
2,211.865 
3.072.479 
1.226.906 
621.706 


1,537,850 
236,128 
264,642 
337,878 
452,550 
192,452 
99,455 


983,942 
29,074 
103.622 
226.794 
362.234 
171.515 
90.703 


53.980 
20.142 
13.208 
11.601 
7.309 
1.566 
316 


412.112 
164.087 
117.625 
64.099 
50.399 
13.313 
6.271 


141.796 
44,967 
43.295 
46.985 
39.917 
7,624 
2,481 


83,887 
14.044 
16.413 
26^27 
22.321 
5.173 
1.188 


189,952 
23,079 
2tJ02 
34^56 
52,478 
36.165 
31,141 


Businesses witn deficit lotaj 


56,404 


59.524 


2.194.950 


408,152 


-223.766 


38.207 


446.405 


185,533 


26.621 


54,771 


Under $5,000 
$5,000 under SIO.OOO 

$10,000 under $25,000 

$25,000 or more 


46,374 

7,894 

3,677 

611 


47.142 

7.894 

3,677 

611 


1.238.976 
511.815 
236.667 
207.592 


332,911 

70,026 

-5,758 

7,513 


-80.696 
-55.670 
-55.238 
-32.182 


29.932 

5.859 

2.476 

235 


312.475 
97.412 
33,175 
6,904 


101,132 
26^64 
16,305 
32,791 


21.624 

3,666 

895 

440 


32,171 
11,130 
5,165 
6,672 


Dnnking places 






















Bu«ln«Me« wKti and without net Inconte, totel 


77.715 


80,519 


3.966,992 


752,456 


292,589 


34,144 


315,063 


144,784 


45.877 


92,211 


Businesses wrtfi Tel income, lold 


54,574 


55.775 


3.207,233 


607,340 


377,875 


20,804 


161,989 


67,476 


35,627 


71,733 


$t under $2,000 

$2,000 under $5,000 


14,287 
16,451 
13,606 
8,799 
1,937 
188 

24.433 


14.794 
16.451 
13.606 
S.799 
1.937 
188 

24.744 


371.926 
662.014 
859,114 
861.161 
381.426 
71.572 

761.759 


74,447 
129,727 
161.706 
163.490 
75.533 
14.001 

157.465 


12,552 
57,998 
96,650 
128.504 
66.921 
13.050 

-85.266 


6.467 
5.763 
5.542 
2.426 

I'l 

C) 

14.030 


54.129 

47.068 

39.066 

15.695 

CI 

CI 

155.612 


7,766 
24,661 
23,790 
19,291 
4,315 
-664 

67,159 


5,456 
8,468 
11,244 
8,692 
1,932 
185 

10,972 


6,116 
10,066 


$10000 undef $25 000 


22,468 


$25000 under $50 000 


16446 


$50000 or more 


4446 


Businesses WW deficit, tola) 


23,207 




20,593 
1,776 
1.676 

(■) 


20.593 

1.776 

1.676 

499 


457.463 
165.843 
117.427 
21.026 


151.679 
6.066 
9.404 

I'l 


-34.226 
-11.693 
-22.809 
-16.558 


12.123 

n 

CI 
C) 


133.372 

•) 


52,433 
15,571 
15,883 
CI 


9,356 






R 


$10000 under $25000 .* 


$25,000 or more 


n 


HiaceHaneous reull stofea 
























786J01 


601.213 


19,479.961 


10,613.036 


1,568,512 


588,858 


7.565,961 


1,478,543 


816.190 


1J03,>1I 


Buamesses with net income, total 


454.449 


459.026 


16,959,062 


6.181,694 


2,063,209 


296,961 


3,258.822 


859,663 


352,240 


786,564 


$1 under $2.0CO 

$2,000 under iS.OOO 

$5,000 under $10,000 

$10,000 under $25,000 
$26,000 under $50,000 
$50,000 or more 


277.331 
66,171 
47,966 
47,292 
13,253 
2,459 


279.691 
66.261 
47.991 
47.345 
13^57 
2.463 


2,003,459 
1,966,606 
3,081,187 
6,604,309 
2,950,952 
1,352,549 


3,279,990 
684,798 
604,312 
972,444 
498,081 
180,501 


163.682 
220.595 
343.681 
728.695 
429.435 
177.121 


220,919 
38.064 
17.959 
17.127 
3.162 
495 


2.630.623 
307.624 
160.774 
134.838 
24,854 
5.400 


485,686 
156,679 

99,857 
106,911 

43,792 
-2,020 


206,964 
46,220 
40,313 
45,734 
13,240 
2,436 


355,076 
70,106 
68,024 
138,597 
103,960 
57,600 




336,425 


342.164 


2,520,919 


4.497.134 


—494.697 


295.398 


4.351.174 


640,657 


267,403 


525.751 


Under $5,000 

$5 000 under SIOOOO 


318,014 

14,534 

3.667 

441 


323.314 

14,534 

3.887 

449 


1,667,478 
477,218 
309,059 
67.164 


4.358.606 

146.032 

8.508 

-11.305 


-310198 
-98,112 
-60.439 
-26.946 


282.415 

10.385 

2.791 

237 


4.141.368 

163.389 

48.625 

6.800 


527,416 
80,755 
20,422 
7,843 


256,779 

7,733 

1,244 

87 


499,038 
18261 


SIO.OOO under $26,000 

$25,000 Of more 


7,267 
1,430 


Onjg stores and propnetaiy stores 
























16.705 


19,046 


2.907,762 


403,775 


296,123 


7,056 


67.106 


38.548 


\SM> 


ir.TM 


Businesses with net income, total 


16.776 


16,788 


2,706,943 


385.475 


308.798 


5,647 


43,481 


33,196 


14,546 


86,661 


$1 under $2,000 

$2,000 under $5,000 


1.622 
1.894 
1,627 
7,020 
4,049 
575 


1.622 
1.694 
1.628 
7.020 
4.049 
575 


59.302 
129.924 
143,660 
1.149.982 
959.053 
266.022 


20.069 
13.987 
17.576 
137.372 
160.453 
34.640 


1.121 
6.239 
12.099 
122.296 
131.297 
35.746 


C) 

C) 

CI 

1,327 
1,416 

CI 


CI 
CI 
CI 

7,585 
10,794 
CI 


1,617 
2,774 
2,614 
7,491 
18,362 
-1,244 


CI 
I'l 

1,248 

6,453 

4,044 

571 


L 


$10 000 under S25 000 


16.274 






$50,000 or more 


9.80S 




2,142 


2.260 


200.819 


22.619 


-10.675 


1.508 


24,856 


8,438 


893 


2,883 


Under $5,000 
$5,000 under $10,000 
$10,000 under J25.000 
$25,000 or mors 


1.380 


1.490 

n 
(•) 

n 


132.789 

n 

!•) 

n 


17.527 
fl 
CI 
I'l 


-3.263 

CI 
CI 
CI 


CI 
CI 


CI 
CI 

n 

I') 


2,140 
I'l 
CI 
CI 


R 


1 



Footnote at end ct table 



Business Returns/1975 • Sole Proprietorships 



181 



Table 1.7 — Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size 

Deficit— Continued 

[All figures are estimates based on samptes— money amounls are m thousands of dollafs) 



Of Income or 



Adlutttd groM lncom« (l«u dttten) 



Salahet snd wagM 



Numb«f of 
returns 



lostet and 

statutory 

adjustments 



TotsI Income tax 



Number of 
returns 



Wholesale and Retail Trade— Continued 

fletaH t ra de Continued 

Mscalaneoua retafl stores— Continued 

Uguor slores 

Bualneesea wtdi and wttlwut net Income, total 



Bustfwssas wiin net tfKorrie, total 



SI ^Mer 12.000 
S2 .000 inter SS.OOO 
Sf.OOO inter StO.OOO 
JIOOOO under $26000 
S2S.OO0 LMer S50000 
SSO.OOO or more 



Businesses with deAcn. toW . 



uma JSOOO 

SS.OOO unOer SIO.OOO . 
StO.OOO under S25.000 . 
S».000 or more 



Used rnorcftandrse stores 

I wnh and wttltout net Income, total . 



Busnssses witn net mcome. total 

St under S2.000 
S2.000 under SS.OOO 

SS.OOO under StO.OOO 
StO.OOO under S2S.000 

$26,000 under SSO.OOO 

SSO.OOO or more 



Busffiesses witti deficit, total . 

Under SS.OOO 
SS.OOO under StO.OOO 
StO.OOO under S2S.0O0 
S26.000 or more 



Soortmg goods and bicyde slto 
Bueineseee wttti and arttttout net Incomo. t 

Businesses with net income, total 



St under $2,000 - - 

S2.000 under SS.OOO 
SS.OOO inter StO.OOO 
StO.OOO under S2S.0OO 
$26,000 under SSO.OOO 
SSO.OOO or mors 



Busvtesses with defica. total . 



Under SS.OOO 

$S.0OO undei StO.OOO .. 

StO.OOO under S2S.0OO . 
$26 000 or more 



Bualneeeea ivttn and wttfwut r 
Busynesses wntti net vicome. total 



St under $2,000 
S2.oao indet SS.0OO 
S5.000 iitdai $10,000 
SiaOOO latdet i2S.000 
S2S.0OO under $60,000 
$50,000 or more 



Businesses witti defot total . 



Under $6,000 
$5,000 under SIO.OOO .. 
SIO.OOO under $25,000 . 
$25,000 or more 



BustDMMs wWi mcf wWiout ntt InconM, totil . 
Busnesses witfi r»et tfcome, lOtaJ 



$1 uxJer $2,000 

S2.000 inter SS.OOO 

SS.OOO under SIO.OOO 

$10,000 urxJCf S25.000 .... 
S25.000 unOa SSO.OOO ... 
SSO.OOO ex more 

Busnesses wtth deficit, totfll . 

Under $6,000 
$5,000 under $t0.000 
$10,000 inter S25.000 
$25,000 or more 



Footnote at end of table 



24JM 

I9.S45 
5,536 
3,374 

i,eei 

197 

4.701 

3.007 
1,SS0 

n 

n 



ttjm 

34.645 



5,936 

4,475 
3,426 

n 
n 

32.267 

29.456 
2.529 

n 
n 



31,305 

17.960 

7,268 
4,495 
2653 
2,449 
705 
190 

13,345 

11,600 

8 



n 



7,560 
4.250 
2,066 

n 



vm 

R 



20,236 

13.703 
4.405 

n 

2W4 

4,243 

1j2S 

272 



5,513 

(•) 

n 
n 



19,914 

5.546 
3,200 
31376 
UKT 
1,685 
196 

4.716 

3.011 
1.550 

n 
n 



67,461 

34.966 

20,652 
6,046 
4,475 
3,426 

n 

91 

32,495 

29.684 
2.529 
CI 

n 



31J05 

17.960 

7,266 
4,485 
2,653 
2.449 
705 
190 

13,345 

11400 
(•) 
(■) 
CI 



4,250 

2.066 
C) 
C) 



3XIK 
C) 
C) 



20,244 

13.703 

4,405 
C) 

ZMt 

4,243 

1,226 

272 

5.513 
C) 

(•> 

n 



315.024 
241.712 
531,865 
1.186.893 
581,910 
208,318 

298.996 

107.408 

140.714 

CI 



1,183,240 

944.730 

191,357 
164.036 
226.582 
241.546 
CI 
49.797 

238.510 

151.454 
35.663 
CI 
CI 



1,290J66 

1,087.767 

138.837 
185.849 
244.990 
296.719 
128.652 
92.720 

202.599 

154.926 
CI 
CI 
CI 



220,336 
190.791 
20.470 

R 
R 



28.202 

CI 

CI 



930,190 

826.822 

48.199 
C) 
165.893 
290.645 
196,001 
116.061 



52.634 

C) 

!•) 



355.536 

324003 

41.812 
24.627 
55.924 
132.823 
60.593 
14.310 

31.692 

24.559 
6.908 
CI 



872,636 

461.054 

264.151 
56.394 
54.288 
70,022 
CI 
CI 

411.993 

377.748 
33.776 
CI 
I'l 



254.860 

87,303 
37,805 
30,018 
55,245 
27,451 
17,038 

166.184 

160.831 
CI 
CI 
CI 



73.353 

35.330 

CI 

CI 

CI 

CI 



41.119 

C) 

CI 



319.646 

252.646 

59.456 

CI 

39.815 

77.868 

46.639 

24.464 

67,000 

66,782 
C) 
CI 
CI 



198,636 

4.791 
11.036 
24.466 
90.589 
63.975 
13.780 

-16,158 

^,103 
-9,756 
CI 

CI 



65,253 

132,425 

16195 
18,730 
29,684 
50.497 

C) 

7,671 

-67.172 

—40.946 
-18.456 

CI 

CI 



117.842 

6,770 
14,865 
21,904 
37,246 
23,896 
14,170 



-16.276 
CI 
CI 
CI 



14.966 

20.942 

1.031 
CI 
CI 
CI 
CI 



-3.833 
CI 
CI 



127.569 

149.634 

2.836 

CI 

20.188 

60,493 

41,677 

22,434 

-22,065 



C) 
C) 
CI 



11,906 
8,737 

2,647 

CI 

1,749 

3,107 

433 

C) 

3,16 

2.520 

CI 
CI 
C) 



41.602 
18.419 

13.651 
2.467 
1,724 

CI 

CI 

CI 

23.193 

21.517 
1.502 
CI 
CI 



20.959 

9.664 

5. 

1.916 
CI 

1.226 
CI 
CI 

11.275 

10.092 
CI 
CI 
CI 



2.536 
I'l 



11,450 

6.683 

3.025 

CI 

CI 

1.886 
CI 
CI 



103,808 

67.846 

22.973 

CI 

17.374 
22.140 
1.469 

CI 

35.963 

23,e( 
CI 
CI 
CI 



222.450 

185.173 
20.666 
13.236 
CI 
CI 
CI 

347.376 

320.256 
24.927 

CI 

I'l 



102.039 

65.901 

14.512 

CI 

14.683 

CI 

CI 

161.291 

144,774 
CI 
CI 
CI 



77,437 
37.644 

25,521 

C) 
CI 
C) 
CI 



33.993 

CI 

CI 



153.295 

80.974 

46.254 

C) 

CI 

13.526 

CI 

CI 

72.311 

60,557 
CI 
CI 
CI 



69,350 

57522 

14.048 
9,65' 
14,084 
20,094 
6149 
126 

11.887 

3.797 
7.929 
CI 



237,583 

106.179 

62.783 

17,108 

11,168 

16,093 

CI 

CI 

131.789 

98.438 
27.305 

CI 

I'l 



34.979 

15.632 
8.438 
6138 
3.317 
1.204 
1.250 

34.602 

32,333 
CI 
CI 
CI 



14,767 

8.778 

CI 

CI 

CI 

CI 



38.792 

22.038 

10.366 

CI 

5.640 

3.849 

2.325 

1.225 

16.754 

12.550 
C) 
C) 
C) 



10,240 

15.962 

3,218 
2, 

2,877 
6,836 
1,6 
197 

2.262 

1,475 
!•! 
I'l 
CI 



46,406 

24998 

13.521 
3.278 
4.392 
3426 

n 

CI 

21.418 

19.61 1 
1,754 
CI 
CI 



13,817 

5.079 
2,978 
2.456 
2,409 
705 
190 

9,151 

8.598 
CI 
CI 
CI 



2.932 

1.631 
CI 
CI 
CI 
CI 



2,619 

CI 

CI 



16.634 

12,404 

3.665 
CI 

2.704 

4.243 

1,228 

272 

4.230 

4.135 
CI 
CI 
CI 



182 



Business Returns/ 1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 





[All figures are estimates based on samples- money amounts are in ihousands o( dollars] 












NumtMf of- 


Butln«u 




Total Income lax 




Retums 


BuilrwtMS 


Total 


N«l (ncoirw 


Salaries and wage* 


Ottw 

Income 

!•« 

toaaea and 

atatutoty 


Number of 
ratuma 




Industry ind tize o1 
fwt Income or deftdt 


Number 01 
return* 


tmamt 


Amount 




(1) 


(21 


(3) 


(41 


(5) 


|6| 


(7) 


18) 


(91 


(10) 


Wholesale and Retail Trade— Continued 






















Rfltall trade— Continued 






















Httcellaneous reuil Btore»-Con»nued 






















Hobby, toy and game shops 
























14^7 


15.105 


127.272 


226.209 


SJ«7 


13.099 


178.388 


42,614 


13.155 


».6t2 


Businesses with net ifxx)me, total 


5,680 


5,908 


95,593 


100,594 


15,526 


4,780 


67,982 


17,086 


4,909 


13.866 


$1 unOef S2,000 


4.603 


5,031 

!•) 

CI 

CI 

CI 

CI 


23,616 

C) 

CI 

l"l 

CI 

CI 


72,780 

Cl 

Cl 

Cl 

Cl 

Cl 


3.717 

Cl 

Cl 

Cl 

Cl 

Cl 


4,033 

Cl 

Cl 
Cl 

Cl 


61,623 
Cl 

Cl 
Cl 
Cl 


7.440 
Cl 
Cl 
Cl 
Cl 
Cl 


4,032 

Cl 
Cl 
Cl 
Cl 
Cl 


9.030 




* 




. 


S25 000 under S50 000 


(• 


$50,000 or more 


c 




9.157 


9,197 


31,679 


125,615 


-10.319 


S,319 


110,406 


25,528 


8,246 


16.746 




8.900 


8,940 

CI 

CI 


24.464 

CI 
CI 


122,050 
Cl 
Cl 


-7,068 

Cl 
Cl 


8,062 

Cl 
Cl 


103,745 

Cl 
Cl 


25,373 

Cl 

Cl 


7,989 

Cl 

Cl 






Cl 
































ButtrwtM* wKfi wmI wtthout rMt Inconw, lotil 


36,3fi7 


36,739 


937.357 


490.677 


37.471 


23.965 


336,279 


117.127 


26.783 


6S.054 


Businesses w^t^ net income, lolal ... 


20,5m 


20,761 


672,360 


263,391 


82,866 


9,861 


121,683 


58,842 


15,002 


33.148 




11,«3 
5002 

1J03 
(•) 
161 


11.463 
5,002 
2,586 

1,246 

"l81 


111,874 
192.837 
110.445 
106.546 

CI 

79,511 


122,679 
64,023 
28,248 
30,615 
Cl 
10,775 


7,400 
17,143 
17,315 
19,019 
Cl 
12,797 


6,810 
1,850 
Cl 
640 

Cl 


78,990 
26,312 

l"l 

8,622 

Cl 


36,289 
18,568 
5,519 
3174 

j;'367 


7,538 
3,886 
2,285 

963 
Cl 

181 












$10000 under $25000 . . 


6623 


$25,000 undw $50,000 

$50,000 Of more 


(■) 
2.321 




15,978 


15.978 


264,997 


235,929 


—45,395 


13.154 


214,769 


66,555 


11,941 


32.943 




13.765 
1.309 
(•) 


13,765 
1,309 


169,635 
43,254 
C) 
(•) 


224.786 
11.633 
Cl 
(') 


-20,459 
-7,999 

Cl 
(•) 


11.190 
Cl 
Cl 
(•) 


190,212 

Cl 
Cl 
(■) 


65,033 
-549 

Cl 
Cl 


11,032 
I'l 
Cl 
I'l 




$5000 under $10 000 


(•) 


$10000 under $25000 ... 


(') 


$25000 or more 


Cl 


Sewing, needlework, and piece goods stores 






















Bu»lnesMB with and without net Income, total 


13.125 


13,572 


408.195 


177M2 


15,572 


8.762 


118.133 


43.377 


10.178 


22,511 


Businesses with nei income, loial 


7,272 


7,272 


296,933 


97.261 


37,495 


3.770 


42,792 


16,974 


6,596 


11.865 


51 under $2,000 

S2.000 under $5,000 

$5,000 under $10,000 
SIO.OOO under $25,000 
525,000 under $50,000 
$50,000 or more 


2.639 
1.872 
1,786 

CI 


2,639 
1,872 
1.786 

CI 

CI 

CI 


46.S73 
47,262 
90,540 

R 

Cl 


32,626 

17,620 

26,866 

Cl 

Cl 

Cl 


1,670 
5,680 

12,556 

Cl 

Cl 

Cl 


2.011 

Cl 

Cl 

Cl 

Cl 

Cl 


27,229 

Cl 

Cl 

Cl 

Cl 

Cl 


3,727 
7,190 
4.847 

Cl 

Cl 

Cl 


2,549 
1,523 
1.578 

Cl 

Cl 

Cl 


3.045 
1,242 
3,996 

i: 

c 


Businesses with defied, total 


6,097 


6.300 


111.262 


79,685 


-21,923 


4,992 


75,341 


26,267 


4,286 


10.651 


Under $5,000 

$5,000 under $10,000 


5,050 
CI 


5,050 
CI 


46.998 

3 


68,107 
Cl 
Cl 
Cl 


-7,211 
C) 
Cl 
Cl 


4.271 
Cl 
Cl 
Cl 


60,972 

Cl 
Cl 
Cl 


14,346 
Cl 
Cl 
Cl 


3.567 
Cl 
Cl 
Cl 


8.875 
C 


$25,000 or more 


C 


Mail order nouses 






















BuslnetM* with and without net Income, total 


13.982 


14,412 


162.612 


209,937 


17,118 


10.493 


163,346 


29.473 


11.375 


2«,1« 


Businesses wrth net income, total 


4,172 


4,292 


126.387 


78,078 


35,938 


2,755 


34,769 


7,371 


3.911 


11,025 


$1 under $2,000 


1,996 
CI 
CI 

1,149 
CI 
CI 

9,810 

9,179 
CI 
CI 


1,996 
I'l 
CI 

1,149 
CI 
CI 

10,120 

9,489 
CI 
CI 


5.593 
Cl 
Cl 

62.163 
Cl 
Cl 

36.225 

34.931 

1*1 

I'l 


23,264 

Cl 

Cl 

30,124 

Cl 

Cl 

131,859 

131,544 
Cl 
Cl 


1,515 
Cl 
Cl 

16,621 
Cl 
(•) 


1,660 

Cl 
Cl 
Cl 
Cl 


16,571 

Cl 
Cl 
Cl 
(•) 


3,178 

Cl 
Cl 

4,696 

Cl 
1*1 


1,769 
Cl 
I'l 

1,149 
Cl 
Cl 

7.464 

7,235 
Cl 


2,311 


$5,000 under $10,000 

$10,000 under $25,000 

$25 000 under $50 000 


C) 

5,150 

Ci 


$50 000 or nxxe 


n 




-18.820 

-11,433 
Cl 
Cl 


7,736 

7,281 
Cl 


126.577 

121.546 
Cl 


22,102 

21,431 

Cl 

Cl 


17,223 


Under 55,000 

$5,000 under $10,000 


16.697 
(•) 


$25,000 Of more 


- 


Merchandising machine operators 






















BuslnttMt with and wKtwul net Income, total 


18.101 


18J84 


401.609 


297,223 


13,817 


15.170 


225.840 


57.766 


14.622 


9SJ03 


Businesses with net income, total 


8,463 


6,463 


328.467 


141,019 


30.844 


5,774 


81,367 


26,808 


6,042 


18.977 


$1 under S2 000 


4.921 
1,217 
1.480 

:! 
•I 


4.921 
1517 
1480 

i: 

r 


69.353 
25.732 
65,707 
•1 


87,719 

12,099 

23,234 

Cl 

Cl 

Cl 


3146 
3,615 
9,635 

Cl 

Cl 

Cl 


4,178 
I'l 
Cl 
Cl 

I'l 


64,413 
Cl 
Cl 
Cl 

Cl 


20,160 
246 
Cl 
Cl 
Cl 
Cl 


4,247 

Cl 

Cl 

Cl 

Cl 

Cl 


1160S 








I'l 


$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


R 




9,901 
8,903 


9.901 

8,903 

CI 

CI 


73,142 

28,173 
Cl 

Cl 


156.673 

144,774 
Cl 
Cl 


-17,227 

-9,564 
Cl 
Cl 


9,400 

6,403 
Cl 
Cl 


144,506 

132,553 

I'l 
Cl 


29,394 

21,605 

Cl 

I'l 


8,584 

8,091 
I'l 




Under $5000 


15.936 


$5 000 under $10000 


(') 


$10000 under $25000 




$26000 or rnore 









Footnote St end of table 



Business Returns/1975 • Sole Proprietorships 



183 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

(All figures are estiwiales based on samples— money amounts are in thousands of dollare] 



Adluttx) 0rou Income (l«ts Mfldt) 
SslarMs and ivagM 



N«1 Income 
or d«flctt 



Statutory 
adjustments 



Total Incoma tai 



Wholesale and Retail Trade— Continued 

RalaJI trsdo— Continued 

Macalanoous rotaH itoras— Continued 

Orecl selling organoaboos 

Bu a l n e aae a wttti and without net Income, total 

Buanesses witn net income, total 

11 irtor $2,000 

COOOunOai 15.000 

$5,000 under JIO.OOO 

J10.000 «let 125.000 

S25.000 Kidat $50,000 

$50,000 or more 

Busviesses wm dehat total 

under $5,000 

$5,000 i»»)er 510.000 

510.000 under $25,000 

$25,000 or more 

Fuel and ice dealers 

Buaaieeaee wilt) and without net Income, total 

Busmesses with net mcome. total 

$1 under $2,000 
$2,000 under $5,000 
$5000 under SIO.OOO 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 

Busnesses wttti deiicil. total 

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

$10,000 under $25.000 

$25,000 or more 

Bual n aess i with and without net Income, total 
Busx^esses wnri net income, total 

$1 i^ider $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 

Businesses witti deAat, total 

Under $5,000 

$5,000 under $10,000 

510,000 under $25,000 

$25,000 or more 

Otner miscellanerMS retail stores 

Buslneaaes with and wlttwul net Income, total 

Businesses witn nel income, total 

$1 under $2,000 
$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 

Businesses witn deHaL total 

Under $5,000 

$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 

Ralai trade not 

Bualnaaaea with and without net 

Busir^esses »nt^ net income total 

St under $2,000 
$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 

Businesses wtVi deflcrt total 

Under $5,000 
$5,000 under SIO.OOO 

SIO.OOO under $25,000 

$25,000 or more 

Footnote al end of table 



220.915 

178.752 
24.814 
10.807 
6.849 
(•) 
(•) 

180.631 

179.548 
1.024 
CI 



10.211 

7.498 

2,575 
1.112 
1.602 
1.626 
483 

too 

2.721 
2.K36 

n 



28.130 

18.297 

8.520 
2.050 
3.709 
2.952 
1.079 

n 

9.833 
7.751 

n 

CI 
CI 



45.813 

18.008 
11.615 
8.467 
5.741 
1.765 



29.967 

27.874 
1.737 
CI 
C) 



15.206 

9.870 

5.782 
1.929 

CI 

CI 

C) 

C) 

5.336 

4.372 
CI 



223.632 

180.864 
24.814 
10.807 
6.849 
(•) 
CI 

182.837 

181.754 
1.024 
CI 



10.222 

7.501 

2,575 
1.112 
1.602 
1.628 
483 
101 

2,721 

2.636 
CI 



28.170 

18.337 

8.520 
2.050 
3.709 
2.952 
1.079 
CI 

9.633 

7.751 



CI 
CI 
CI 



46.085 

18.008 
11.615 
8.467 
5.741 
1.765 



30.001 

27.906 
1.737 
CI 
CI 



15J06 

9.870 

5.782 
1.929 

C) 

CI 

CI 

CI 



4.372 
C) 



2.255.985 

1.823.816 

567.320 
382.590 
373,632 
456.118 

CI 

CI 

432.169 

392.000 
39.327 
CI 



1.073.490 

1.014.605 

43.219 
69.543 
254.435 
327,306 
188.842 
131.258 

58.885 

49.531 
CI 



1.192.971 

1.018.682 

154.732 
121.914 
219.745 
341,486 
172,778 
CI 

174.289 

103.049 
CI 
CI 
CI 



2.001.604 

190.126 
261.969 
425.689 
580.818 
326.676 
216.326 

258.400 

180.650 
43.736 
CI 
CI 



344.772 

292.715 

46.786 

34.744 

CI 

CI 

CI 

CI 



21.507 
CI 



5.089,822 

2.608.339 

2.105.578 
251.208 
120.524 
126.399 

I'l 

CI 

2.509.119 

2.494.256 
14.557 
CI 



131,214 

1 14.573 

17.523 
14.060 
15.824 
36.506 
20.669 
9.991 

16.979 



18.169 

n 



246.546 

86,529 
22,18' 
37,977 
62.303 
36.671 
CI 

79.235 

70.827 
CI 
CI 
CI 



1.038.194 

633.043 

193.926 
117.185 
115.348 
118.349 
59.572 
32.065 

404.029 

387.993 
15.169 
CI 
CI 



183.630 

129.179 

88.895 
22.409 

CI 

CI 

CI 

n 

54,451 

45.823 

CI 



360.257 

90.128 
77,475 
76088 
102,879 
CI 
CI 

-136^81 

-128.943 
-6.633 
CI 



71.916 

2.127 
3.308 
14.064 
25.017 
17.964 
9.436 



4.776 



-2.577 
CI 



7.173 
6.916 
24.569 
44.418 
31.674 
CI 

-28.326 

-10.004 
C) 
CI 
CI 



287,505 

13.999 
38.264 
62.008 
85.546 
55.000 
32.688 

-54.866 

-34.685 
-11.606 

CI 

CI 



2C.566 

39.311 

4.703 
5.757 

CI 

CI 

CI 

CI 

-12.745 

-3.487 

CI 



177,737 

152.842 
17.217 
4.650 
3.210 
CI 
C) 

170.4 

169.524 
CI 
CI 



5.447 

3.647 

2.343 
CI 
CI 
CI 
CI 
CI 

1.801 

1.717 
CI 



14,980 

7.392 

4.819 
CI 
CI 
CI 

I'l 

CI 

7.5 

6.006 
CI 
CI 
CI 



51,2»6 
25.88' 

12,933 
6791 
3.451 
2,489 
66 

CI 

25.417 

24.221 
l"l 



5.761 

4.168 

CI 
C) 
CI 
CI 



4.036 
3.306 



4,383,798 

1.946.508 

1.761.716 
137.798 
29.529 
20.965 
CI 
CI 

2.462.944 

2.444.973 
CI 
CI 



45.012 

25.471 

14.664 

CI 

CI 

CI 

CI 

CI 

19.669 

16366 
CI 



87,403 

63,086 

CI 
CI 
CI 
CI 
CI 

90.336 

75.065 
CI 
CI 
CI 



250.823 

149.174 
45.945 
35.215 
16893 
1.254 
CI 

421.973 

397.733 
CI 
CI 
CI 



64.924 

51.576 

I'l 

CI 

CI 

CI 



41.193 
CI 



412.048 

299.574 

253.734 
35.935 
14.907 
2.555 
CI 
CI 

182.456 

176.226 

CI 
CI 



19.132 
17.186 



9.962 
1.710 



2.086 
2.380 



42.496 

16.270 
5.340 
2.349 

14.719 

CI 

CI 

17.225 

5.766 

C) 

CI 

CI 



132.761 

94.715 

30.753 
32.976 
18.125 
13.1 
3.318 
-1.177 

36.924 

24.945 
8.478 
CI 
CI 



24.944 

12.616 
9.001 
CI 
CI 
CI 



327,967 

171.331 

138.363 
17.673 
8.787 
6.815 
CI 
CI 



157.449 

CI 
CI 



4,955 

4,264 

CI 
795 

n 

1,578 



18,058 

12,934 

5,079 
CI 

2,877 
2,952 
1,079 
CI 

5,124 



34,837 

11,446 

8,419 
7,437 
5566 
t,765 
471 

22,483 

21,463 
CI 
CI 
CI 



10,172 

6,555 

3,544 
1,701 

CI 

CI 

CI 

CI 

3.617 

3.022 

CI 



184 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit — Continued 





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












Number of- 


Bulneu 




Total Income ta> 




^ 




Total 


Net tficome 


Salaries and wages 


Otttef 

Income 

less 

losses and 

statutory 


Number ot 
returns 




Industry and ati* ot 
ml Income or deflctt 


Numtief 01 
returns 


Amount 


Amount 




(1) 


12) 


13) 


(4) 


IS) 


(6) 


(71 


(8) 


19) 


(10) 


Wholesale and Retail Trade— Continued 






















Who»«Mi« and reUII tr«de ool sHocabI* 
























9i,irr 


91.636 


2,535.420 


1.231.918 


274.309 


61,812 


752.045 


305.564 


86^72 


171.494 


Businesses wrth net income, lotal 


56.267 


56.376 


1.994.476 


774.291 


354,653 


33,890 


324.206 


95.432 


41,251 


105.469 


$1 under $2,000 

$2 000 under $5 000 


23.876 
14.300 
6.869 
8.522 
2.246 
452 

35,148 


23.876 
14.300 
6.669 
8.631 
2,248 
452 

35,260 


176.659 
284,647 
233.800 
664.116 
380.420 
234.834 

540.944 


243.008 
159.110 
87.399 
171,649 
73.900 
39.225 

459.624 


18,456 
48,248 
50,022 
133,325 
71.025 
33.577 

-80.344 


16.095 
8.404 
3.971 
4.716 
553 
151 

28.160 


164.349 
76,474 
33,977 
40,076 
3.806 
3,524 

429,168 


60.203 
32.388 
3.400 
-1.752 
-931 
2124 

1 10.800 


14,586 
9,767 
5,623 
8.390 
2.233 
450 

25.032 


27.982 
18.071 


$5 000 under $10 000 


10.796 


SlOOOO under $25000 


21.979 


$25 000 under $50 000 


13.753 


$50 000 or more 


12,886 




86.384 




30.882 

3,830 

347 

90 


30.992 

3.830 

347 

91 


276.962 
124.562 

120.211 
19,189 


415.918 
33160 
9.503 
1,306 


-36.500 
-28.916 
-5.205 
-9.721 


25.495 
2.563 
80 
CI 


376.094 
45,282 
4.079 

I'l 


76.324 
16796 
10.629 
7.314 


22.600 

2.037 

131 


54.311 




4.462 


$10,000 under $25,000 


4.580 
CI 


Finance. Insurance, and Real Estate 
























722,786 


743.906 


12,137.847 


13.056.817 


3.761.853 


486.002 


6J53.024 


3,U1.940 


580,625 


2,115.856 


Businesses with net income, total 


525,915 


537.374 


10.296.393 


10137,124 


4.464.192 


330.560 


4,214,864 


1.438.068 


434.021 


1.596.965 




186.641 
105.810 

92.713 
108.651 

33.300 
6.645 


188.974 
106.369 

93.161 
108.915 

33.300 
6.655 


704.915 
1.019,156 
1.545.056 
3.381.418 
2.407.671 
1.239.175 


2.805.942 
1.652.207 
1.594.971 
2.549.739 
1,257.682 
513,099 


153.728 
350.885 
671.526 
1.702.074 
1.068.736 
517.243 


138.605 
70.817 
51.634 
57.311 
12.900 
2.709 


1,965,786 
693,572 
631,604 
576,685 
131,325 
47,177 


686.428 
407.750 
291.841 
270.980 
37.621 
-51.321 


144.748 
77.083 
77.387 

102.498 
32.452 
6.010 


385.101 


$2,000 under 55,000 

$5 000 under $10 000 


233.067 
218.390 


$10000 under $25 000 . . 


396.787 


S25.000 under $50,000 

$50,000 or more 


251.315 
167.033 


Businesses with defkat. total 


203.223 


206.532 


1.841.454 


3,014.733 


-722,339 


159.614 


2.700.878 


1.036.194 


151.198 


543.270 


Under $5,000 


180.108 
14.538 
6.641 
2,482 


182.490 
14.555 
6.907 


639.128 
313.871 
222.524 


2,934.005 
217,727 
124.965 


-214,809 
-102,257 
-110,080 


145.994 
9.438 
3.546 


2.351.013 
206.230 
106,712 


797.801 
113.754 
128.333 


139.520 
8.072 
3.249 


432.539 


$10000 under $25 000 


43.660 






Ftnsnce 




















Businesses with and without net IrKome, total 


34M6 


24,992 


783.704 


607.033 


158.893 


14.961 


232.147 


316.193 


19,375 


153,067 


Businesses wilh net income, lotal 


17.859 


17.870 


634.322 


520,375 


234,296 


10.302 


140,690 


145389 


14.801 


117.342 


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

55,000 under $10,000 
510.000 under $25,000 
525,000 under $50,000 
$50,000 or more 


4.713 
2.314 
3.424 
5.139 
1.646 
634 


4.713 
2.314 
3,424 
5.139 
1.646 
834 


22.506 
36.715 
66.105 
173.017 
219,427 
116.552 


91,788 
49,788 
53.931 

155,463 
68,409 

102,476 


3,376 
7,414 
25,624 
85,826 
53,369 
58,687 


2.702 
1.442 
2351 
2.958 
544 
315 


46,381 
16,516 
15,539 
43,036 
11,750 
7,795 


42.031 
25.858 
12.768 
26.601 
3,290 
35,994 


3.207 
1.413 
3.107 
4.853 
1.625 
806 


18.296 
9.158 
7.147 
31.149 
13.544 
36.864 


Businesses iMth deficti, total 


7.009 


7.122 


149,382 


86,043 


-75,603 


4.661 


92,001 


69,645 


4.474 


35725 


Under $5,000 , . 


5.496 
733 
460 
429 


5.498 
734 
460 
430 


43.661 
12.773 
1.723 
91.225 


105,756 

19,858 

6,924 

-43,285 


-10,048 
-4,943 
-7,700 

-52,912 


3.745 
601 
142 
282 


66,935 
10,378 
6,864 
9,528 


46,869 

14,423 

7,760 

99 


4.018 
354 
116 
96 


20.689 
5.265 




4.986 




5.350 


Credtl agencies ottw than banks 






3,au 


1,99« 


128.450 


96.755 


30,841 


2.449 


34.835 


41.079 


3.436 


93.983 




2,726 


2.736 


116.655 


103,416 


36,001 


1.534 


23,660 


43.755 


1.746 


26.661 




756 
469 

'•'872 
269 
56 


756 
469 

"872 
289 
56 


1.621 
3.139 

n 

36.614 
62.686 
6964 


10,693 
15,541 

1") 
27,889 

9.986 
35.51 1 


779 
1,838 
CI 

14,155 
10,505 
6,779 


CI 
CI 
CI 

571 
CI 
44 


CI 
CI 
CI 

7,726 
CI 
1,760 


7.525 
7.796 

C) 
6008 

CI 

26.952 


CI 

469 
CI 

610 
CI 
51 


CI 


$2,000 under $5,000 

$5,000 under $10,000 
510,000 under 525,000 

$25,000 under $50,000 

550,000 or more 


n 

5.377 
1*1 
13.928 




1^60 

948 
CI 

"26 
















690 


4.321 


Under $5,000 

55,000 under $10,000 
510.000 under 525,000 
$25,000 Of more 


946 
(•> 

"26 


964 
1') 
(•) 
6.397 


9.686 
(•) 
(•) 
-13,249 


-1.008 

CI 

CI 

-11.992 


623 
C) 
C) 
CI 


8,742 

CI 
CI 
CI 


1.952 
C) 
C) 
-1.950 


652 

CI 
C) 


2.717 

(•) 
CI 


Security, commodtty brokers, and services 
























19,295 


19,396 


547.730 


465.295 


125.370 


12.369 


190,450 


149.475 


15,506 


110,094 


Businesses with net income. Iota! 


13.839 


13.840 


432,174 


377,954 


182.065 


a,654 


112,364 


63.525 


11.786 


60.487 




3,913 
1.493 
1820 
3.712 

1.351 
551 


3,913 
1.493 
2.820 
3.712 
1.351 
551 


20.622 
32.604 
53.735 
109,103 
119,326 
%,564 


77,502 
22,082 
45,308 
113,915 
56,923 
63,086 


2.583 
4.666 
21.686 
61.419 
42.625 
49.066 


2,535 

981 

2.074 

2.373 

427 

264 


43.886 
6,195 
13.884 
33.869 
7,218 
5,312 


31.033 
9.201 
9.736 

18.627 
7.080 
8.708 


2.881 
592 
2733 
3.668 
1.340 
533 


12.913 




3.631 




5.904 


$10,000 under 525,000 

$25,000 under 550,000 
$50,000 or more 


23.745 
11.471 
23.334 


Businesses with deficit, total 


5.446 


5,556 


115,556 


67,341 


-56.695 


3715 


78,086 


65950 


3740 


29.617 


Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25 000 or nwe 


4.276 
501 
401 
379 


4i76 

501 

401 
360 


22.623 
8.842 
1,406 

82,685 


92,873 

22,761 

6,453 

-31,536 


-8.626 
-3.474 
-6.946 
-37,647 


3.105 
373 
85 
261 


57,927 
10,002 
5.221 
8.640 


43.574 

16233 

8.178 

-2,529 


3.350 
354 
66 
58 


17.057 
5.265 
4.401 
3.459 



Footnote at end of table. 



Business Returns/1975 • Sole Proprietorships 



185 



Table 1.7— Individuals with 



Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 
Deficit— Continued 

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



I Incoffl* (l*M dvfldt) 



- 



Sslartn aix) wagM 



Ottw 

htcome 

Itw 

k>s««« and 

ttitutory 

Ml)uatmtnl» 



Total Inconw tu 



Finance, Insurance, and Real 
Estate — Continued 

Flnaoca— Conttrwad 

Sacurtty, conwnodlty brakari, and 
•anrlcaa— Conttnuad 

Secuity brokers, and dealers, except 
underwriting synckcates 

Buatnaaaaa wWi and without not IncoiM, tottt ..> 

B<j9r>esses «vTt^ rtet mcome, total 

$1 under J2.000 

S2000 tntar S5,000 

15.000 tfKMr $10,000 

S10.000 \ra» $25,000 

$25,000 i«»ef $50,000 

$50,000 Of rvn 

BusrassM Mih drtoL Mil ...................... 

Undo «5.000 

15,000 u«» tlO.OOO 

$10,000 m* S25.000 

S25.000 or inore 

Ccnvnodty ccntncts lyo*flrs. exchanges and 
Mrvic«s 

BuekieeMe with ind wtOMut net 

Busnesses with net nxme. total 

St i«iOer J2.000 

S2.000 unoei K.OOO 

JS.OOO under St 0.000 

$10,000 under $25.000 

$25,000 under $50,000 

$50,000 or more 

Busnesses with deficit, total 

Under $5,000 

S5.000urOerSt0.000 

StO.OOO under $25,000 

$25,000 or more 

tnauranea 

Ou ilnaeaai wtth aiK 

Businesses with net ncome, total 

$1 Kider $2,000 

$2,000 into $5,000 

$5,000 Irter $tO,000 

St0,000 under $25,000 

$25,000 inter $50,000 

$50,000 or more 

Busnesses with deflal, total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

Real aetata 

BtiBiia a aai wtth ano wtttiout net Income, total 

Busnesses with net ncome, total 

$1 in» $2,000 

S2.000 under SS.OOO 

$5,000 under $10,000 

StOOOO under $25,000 

$25,000 inter $50,000 

$50,000 or more 

Busyiesses with detiot total 

Under $5,000 

$5,000 inter $10,000 

$10,000 urx» $25,000 

$25,000 or more 

C^jerators and lessors of buirSnQS 

njafnecaea irtth and wtttiout net trtcone, loM 

8us»iess« wrth net fficame, total 

SI inter $2,000 

$2000 inter $5,000 

S5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 

Businesses with detiat. total 

Under $5,000 

$5,000 under $10,000 

$10,000 inter $25,000 

$25,000 a more 

Footnote at erxt of table 



10,477 

7.792 

2.078 
968 

2.086 

1.752 

669 

240 

2JUS 

Z196 
270 
59 
273 



1.635 
I") 

734 
1.960 

682 

ail 

2,781 

2,083 

231 
342 



178,557 

51,354 
33,412 
28,510 
44,835 
17,612 
3,057 

36.757 

35.652 

1.960 

987 



333,056 

131,566 
70.064 
60,796 
56,717 
14,042 
2,954 

157.635 

139^78 
11,623 
5.395 
1.915 



11,873 

5.457 
2.1S3 
1«4 
1,513 
770 
206 

16.464 

11,469 

577 
688 



ICStt 

7,793 

2,078 

988 

2,066 

1,752 
669 

240 

2,795 

2,193 
270 
58 

273 



6410 

6,047 

1,8 
(•) 
734 

1,960 
682 
311 

iL763 

iW3 
231 
342 

107 



218,125 

179.365 

51.819 
33.412 
28.510 
44.955 
17.612 
3.057 

38.760 

35.652 
1.980 



340.139 

132.442 
70.643 
61.227 
58.821 
14.042 
2.964 

160.650 

141,340 
11,641 
5.460 
2.009 



5,467 
2.1S4 



1.514 
770 



12J59 
4.043 



352416 

194,978 

8,223 

11,602 
34,853 
56,798 
39,294 
46J10 

57.838 

7,705 



394,914 

237.1 

14,599 

(•) 

18,1 

52,307 

80,032 

50,374 

57.718 

14,918 

(•) 
41,940 



4.066.654 

204.192 
312.557 
454.516 
1,420.232 
1,140,110 
535,045 

297,832 

147.065 
89.452 
39,814 
41,501 



6,989,657 

5,595,417 

478,217 

668,884 

1,024,435 

1,786,169 

1,048,134 

567.578 

1.394.240 

448.402 
231.646 
180.987 
533,205 



905411 

437.435 

35,946 
52J78 
52414 
66,166 
112,617 
97,314 

468.376 

79.365 
67.285 

289.464 



194,994 

165.233 

32.640 
10.649 
32.068 
49.670 
22.247 
18.601 

29,761 

40.740 

8.581 

5.430 

-22.148 



(•) 

13.220 

64.245 

34.676 

44.485 

57.560 

52.133 

14.160 

1.023 

-9.366 



4,052,181 

3.507.741 

698.61: 
460.239 
464,935 
1.008.081 
643.537 
244.472 

551.143 

512.732 
35.115 
11.746 

-6.028 



•425,123 

6.209.945 

2.022.110 
1.142.180 
1.076.464 
1,368,830 
545,736 
166,151 

2.377.372 

2.319.729 
162.754 
105.768 

-221.163 



294.332 

85,405 
48,889 
66.306 

69.737 
36494 
19.917 

179.716 

205,213 

49.719 

11^47 

-79446 



66,659 

94.060 

1.566 
3.212 
16.459 
31.722 
20.645 
20,256 



-3.392 
-1.975 



56,711 

86.005 

1.017 
CI 

5.227 
29.697 
21.780 
28.810 

—31,294 

-SJ36 
-1.499 
-5.606 
-18.751 



1414.421 

1.904.920 

42.093 
114.996 
209,702 
725.350 
564,565 
228,214 

-90.499 

-49. 
-12,475 
-16,732 
-12.224 



1.7(8.739 

2.344.976 

106^59 
226.475 
436.200 
690.696 
450.802 
230.342 

-556.237 

-155.693 
-84.839 
-85.646 

-230.057 



-4*475 

96.749 

3.609 
6.938 
14.830 
22.697 
26,505 
22,170 

-145.624 

-20.137 
—30,428 
-7.747 
-87.312 



5.311 
1,665 



897 



63 

1.868 
1.517 

n 

n 

190 



5.170 

3.343 
870 

n 
(•) 

1.476 
296 
201 

1.827 



23.365 
6.560 



31.918 

1.442 

490 



209.236 

95.997 
45.121 
32.124 
31.028 



1.275 



110.651 
7.395 
2915 



19427 

6.267 

2.918 

1.245 

992 



9.890 
3162 



16) 



95,176 

55.179 

27109 
CI 

12.302 
10,865 
C) 
1,058 

39,999 

29.563 
(■) 
CI 
3,062 



95472 

57.185 

16.777 
C) 
C) 

23.004 
6,274 
4,254 

38,067 

28.364 
CI 
CI 
5.578 



1.246416 

526.128 
261.496 
177.209 
210.462 
55.551 
20.866 

526.157 

461.735 
36.759 
23.271 
6.393 



2.837.692 

1.395.823 
615.560 
439.611 
323.363 
64.024 
18.514 

2.069.593 

1,825.441 
159.093 
76,587 
43,411 



354,576 

98,132 

53.136 
15.221 
10,674 
10,095 
6.526 
3.414 

261.652 

170,118 
62,430 
12.642 
23.053 



15.994 

3.965 
4.736 
3.327 
7.063 
456 
-2.713 

15.163 

14.569 

1.831 

4.215 

-6.314 



ttS418 

67531 

27.066 
CI 

6.411 
11.544 

6.622 
11.421 

50.787 

29.005 
14.402 
3.963 
3765 



356.205 

130.598 
83.747 
78.024 
72.269 
3.421 

—4.610 

113.485 

100.065 

10.831 

5.207 

-2.197 



1.027.277 

518.028 
298.145 
200.653 
174.549 
30,910 
-82.705 

844.016 

649.981 

88.500 

114.829 

-34,517 



99.451 

28.656 
26.730 
40,602 
36.945 
3.561 
-5.667 

63.690 

55432 

17.717 

6.152 

-15.087 



1,441 

6.457 

1.364 
C) 

2.052 
1.750 
659 
236 

1.964 



7,0(5 
5.309 
1.497 



1.485 
C) 



150.654 

39.815 
23.601 
23.747 
43.677 
17404 
3.033 

26.444 

26416 

1.407 

402 

CI 



271.229 

102.264 
52.069 
50.550 
54.008 
13.623 
2471 

118.634 

109406 

6,311 

2,732 

710 



8,927 

3,669 
1,525 
1,596 
1.273 
759 
142 

12.510, 

10.060 

2.222 

271 

249 



186 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit — Continued 





lAII figures are estimates based on samples— money amounts are m thousands ot dollars) 












l4umtMr 01- 


Bu«lfl«u 
r«c«1pts 




XllluM 


grou lncom« (leu dcfldl) 




Total Income tai 




Retuma 


BtMlnMMt 


ToUl 


N«l Inconw 
or aeflOl 


Salaries and wages 


Other 

less 
losacs and 
statutory 


Number ol 
returns 




Industry and tite ol 
rwt Income or dtfldt 


Number ol 
returns 




Amount 




(1) 


(2) 


(31 


l«) 


(5) 


m 


(7) 


(•) 


(9) 


(10) 


Finance. Insurance, and Real 






















Estate — Continued 






















Real estate— ConUntwd 






















Lessors, other Ifwi buildings 
























34,739 


34417 


82,168 


677.200 


-34,524 


27.855 


555,169 


356,635 


30.943 


188,070 


Businesses with net income, total 


17,376 


17.386 


44.578 


384.294 


21.915 


14.304 


226.595 


135.784 


16.368 


79.052 


Si under S2 000 


17,364 


16.694 
467 
CI 

91 
CI 
CI 


22.684 
6.144 

(•) 
2.685 

C) 

C) 


332.176 
31.450 

CI 

8.019 
CI 
CI 


11.098 
1.784 

CI 
1.676 

CI 

CI 


13.945 
274 
C) 
C) 
CI 
CI 


211.407 
11.132 
CI 
CI 

R 


109.671 
18.534 
CI 

5.196 
CI 
C) 


15.773 
398 
CI 

81 
CI 
CI 


63.229 




8.702 




(•) 


$10000 under $25000 


2,369 


$25000 under $50000 


!'• 


$50 000 Of more 


(•) 


Businesses with deficrt. total 


17.431 


38.290 


493.592 


-56.439 


13.551 


328.574 


221.457 


14.576 


109,348 


Under $5,000 

$5,000 under $10,000 

$10,000 undef $25,000 

$25,000 Of more 


15.442 

435 

1.348 

162 


15.486 

435 

1.348 

162 


25.230 
1.673 
9.169 
2.218 


413.969 
31.229 
41.903 
8.824 


-18.252 
-2.821 
-24.997 
-10.369 


12.796 
320 
373 
85 


290,329 
17,797 
15,986 
6.364 


141.892 
16.253 
50.914 
12.829 


13.251 

187 

1.040 

111 


88,461 
7.873 
8.919 
4.306 


Real estate agents, brokers. afvJ fnanagers 
























394,991 


405.212 


4,943,161 


6,673.656 


1,750,008 


263.445 


3.730.553 


1.193,095 


314.057 


971,728 


Busifwsses wrth nel incorne. total 


282.965 


268.914 


4.342.375 


5.061.692 


2,007,943 


176.308 


2.362.279 


711.670 


229.423 


735,477 


51 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50.000 


102.704 
62.066 
55,132 
53.606 
11,234 
2.214 

115.099 


103.569 
62.626 
55.561 
53.705 
11.234 
2.219 

116.298 


323.544 
528.068 
865.21 1 
1.555.837 
732.928 
335.787 

600.786 


1.486.421 
997.462 
922.789 

1.217.480 
420.173 
114.197 

1.636.319 


86.727 
202.%5 
390.083 
807.791 
356.534 
163.843 

-257.935 


75.318 
40.615 
28.723 
28.035 
4.597 
925 

88,976 


1,080.247 
550,447 
395.690 
294.932 
47.918 
9.964 

1.393.129 


319.447 
244.050 
137.016 
114.757 
15.721 
-59.610 

501.125 


77.952 
46.846 
45,685 
49,336 
10,851 
1.759 

87.065 


183.963 
139.514 
120.793 
181.592 
83.472 
36.589 




244.968 


Undef $5,000 

$5,000 under $10,000 

$10,000 under $25,000 . 

$25,000 Of fTWre 


105.935 

6.109 

2.558 

533 


107.054 
6.119 

2.591 
534 


291.078 
100.958 
79.593 
129.157 


1.625.520 
54.594 
50.356 

-100.069 


-108.905 
-42,156 
-39.604 
-67.270 


84.154 

2.914 

1.656 

282 


1.2%.951 
51.064 
36.117 
9.580 


437.474 

45.686 

53.843 

—12.379 


82.398 

3.183 

1.264 

224 


213.027 
8.841 
15.133 
8.078 


Stibdrviders and developers, except cefnetenes 






















Butlneaaci with and without net Income, total 


6.549 


8,721 


517,420 


102,361 


-20,941 


3.743 


85,360 


37,942 


4,579 


50,848 


Businesses wrth net mcorrw, total 


5.130 


5,187 


280.79C 


125.562 


57.153 


1.969 


38.569 


29.840 


3.436 


34.751 


$1 under S2 000 


1,857 
1,420 
652 
451 
670 
139 

3,465 

1.568 
S7S 
673 
393 


1,857 
1,420 
654 
454 
670 
132 

3.534 

1.572 
676 
874 

412 


48.052 
45.771 
26.754 
19.008 
68.406 
72.802 

236.627 

43.576 
33.480 
40.003 
119.566 


36.637 
32.528 
16.485 
12.379 
31.103 
460 

-21.908 

23.848 

19.387 

-2,519 

-63,275 


1.690 
4.771 
5.289 
6.788 
23.566 
15.047 

-78.094 

-2.295 
-5.656 
-12.714 
-57.429 


675 
696 
172 
173 
171 
84 

1,838 

688 
441 
579 
154 


8.724 
18.764 
5.045 
3.663 
1.665 
887 

48.107 

19.944 
15.415 
8.219 
5.420 


26.223 
8,993 
6.151 
1.928 
5.870 
-15.474 

8.079 

6.199 

9.628 

1.976 

-11.266 


1,352 
664 
403 
292 
855 
119 

1,201 

811 

CI 
113 
84 


7.347 


$2 000 under $5000 


7.330 


$5,000 under $10,000 


4,123 
4,718 




8,582 




4,259 




17,117 


Under $5 000 


7,558 


$5,000 undei $l0.000 

$10,000 under $25,000 

$25,000 or rrwe 


'2249 
3.852 


Combined real estate, insurance, loans, law offices 






















ButlnetMt vffth and vrtthout net income, total 


19,5M 


19.568 


473,658 


355,475 


123,633 


12,480 


157,868 


73.974 


14,60! 


Kjm 


Businesses with net income, total 


14,277 


14.277 


423.632 


302.634 


141.607 


8.854 


97.499 


63.528 


11.639 


50.762 


$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 


4,305 
3,486 
2,191 
2,735 
1.288 
272 


4.305 
3.486 
2.191 
2.735 
1,288 
272 


47.013 
34.770 
41,695 
113.719 
130.776 
55.659 


75.816 
29.269 
51.641 
74.994 
51.493 
19.421 


4.550 
10.767 
18.359 
47.875 
41.907 
18.149 


2.592 
2.257 
1.517 
1.741 
622 
125 


39.194 
19.401 
18.738 
10.527 
7.238 
2.401 


32.072 
-899 
14.544 
16.592 
2.348 
-1.129 


3.177 
2.374 
1.877 
2.705 
1.278 
228 


11.134 
2.252 
8.943 
12.548 
11.805 
4,080 




5.311 


5.311 


50.026 


52.841 


-17.974 


3.626 


60.369 


10.446 


2.966 


9,917 


Under $5,000 

$5,000 under $10,000 

$10000 under $25 000 


4,540 
CI 
CI 
CI 


4,540 
CI 
CI 
CI 


9.031 
CI 
C) 
CI 


47.421 
CI 

CI 
CI 


-6.011 
CI 
CI 
CI 


3.022 

CI 
C) 
CI 


44.387 
1') 
C) 
C) 


9.045 
CI 

n 
n 


2.362 
C) 

n 
n 


7,131 
(•) 
CI 


$25,000 Of more 


CI 


Services 
























2,931,674 


3,034,056 


55,997,019 


52,132,992 


18,385.363 


1.969.076 


27,661,160 


6.086.470 


2,318,693 


6,564,646 


Businesses with net income, total 


2.278.186 


2.334.060 


51.108.270 


42.045.238 


20.125.183 


1,420.269 


18.250.874 


3.669.181 


1.827.573 


S.954,682 




960,415 
510,570 
349,122 
274,023 
143,401 
73,412 

687.417 


976.014 
514.690 
351.366 
274.617 
143.644 
73.529 

699.996 


3.788.016 
5.672.817 
7.656.689 
12.597.233 
10.711.853 
10.661.662 

4.886,749 


13.006,332 
6,331.993 
5.242.967 
6.691.214 
5.836.258 
5.716.886 

10.824,122 


778.132 
1.679.719 
2.502.302 
4.353.270 
5.031.032 
5.780.728 

-1.739.821 


740.232 
314.675 
174.714 
119.442 
56.903 
29.414 

571.891 


10.286.343 

3.545.328 

2.041.555 

1.509.665 

691.130 

383.947 

9.774.916 


1.941.857 

1.106.946 

699.110 

828.279 

114.096 

-447.789 

2.789.027 


709.226 
368.788 
302.562 
259.866 
141.028 
71.700 

516.700 


1.654.695 




769.519 




693.422 




1.101,536 




1.199.934 




1.681.671 




1.747.794 


Undw $5,000 

tSOOO under $10 000 


617,120 
47J01 
18.675 
5,696 


627.957 
47.257 
19.005 
5,777 


2.902.143 
693.387 
596.466 
696.753 


9,711,846 

830,146 

318,790 

1,206 


-769.908 
-323.838 
-274,267 
-371.808 


521.979 
35.920 
11.591 
3.528 


8.514.778 
769.043 
347.083 
189.422 


1.966.976 
384.941 
245.974 
183.594 


481.970 
25.151 
8.112 
2,406 


1.401.266 
162.988 


$10000 under $25 000 


94.327 




104.918 







Footnote at end o( table. 



Business Returns/ 1975 • Sole Proprietorships 



187 



Table 1.7 — Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

[All ftgufes are estimates based on samples— money amounts are in Itxxjsands ot dollafs) 





NunKier ol- 


BueJnet* 
recelpU 




Totst Income Ui 




Reftmn 




Tow 


Nel lm»in« 
IK defldt 


SaUrlei uid oagm 


Ottitr 

Income 

less 

losses snd 
stslutory 


Numlier of 
returns 




InduttTY and ttz* ot 
rwt tncoma or dcflcfl 


Number of 
return! 


Amount 


AmounI 




(1) 


12) 


(31 


(4) 


(5) 


|6| 


(7) 


(•) 


(9) 


(10) 


Services— Continued 






















HoMa wKl ottwr kxfgkTg plKw 
























71339 
40,729 


80.724 


2,286,460 


847 092 


57 694 


36 978 


438,066 


351,332 

100.503 


47,069 

27,212 


130,241 

74,359 




40,907 


1,578,618 


515.815 


266,990 


14,177 


146.322 




12,793 
11,«55 
e«43 
1,264 
1,015 
296 


12,793 
11,855 
8,672 
6,271 
1,015 
301 


139,555 
304,556 
418,807 
440.734 
136.515 
136.451 


107,385 
100.865 
113.635 
135.787 
38.797 
23 423 


10.365 
42,024 
59,309 
96,598 
34,463 
26 231 


5,687 
4,531 
1,940 
1,859 
CI 
86 


72,041 
31.178 
15.661 
23.899 

CI 

2872 


24,979 
27,663 
38,865 
15,290 
2,999 
5680 


6.459 
7,150 
6984 
5,461 
1,010 
286 
















S25 000 under S50 000 


9 424 


S50 000 or more 


10 533 




38.447 


39.817 


709.862 


334,779 


-211,296 


23,093 


2%.014 


250,061 


20.155 


57,203 




26,321 
S,622 


29.365 

5.622 
3.616 
1.014 


301.553 
102.283 
129,519 
176,507 


262,069 

53,664 

29,746 

—10,796 


-57,497 
-39,244 
-57,411 
-57,144 


17,196 

3,757 

1,667 

548 


188.737 
50.807 
38.951 
18.636 


130,629 
42,101 
48,206 
27,712 


16.592 

2,190 

1,207 

306 






8,706 
8,760 
5 292 


CIO 000 under S2S 000 


$?S,000 or more 


Motets, fnolor holets. snd lounst courts 
























87.716 

16,604 
4.499 

4,942 

4,515 

3,767 

706 

218 


36,840 


1,407,655 


427,749 


32,608 


16,268 


198,493 


196,648 


21,620 


70,835 




18,677 
4,499 
4,942 
4,515 
3,794 
706 
221 


962,648 
58,732 
163,485 
260,393 
263,903 
107,303 
108,832 


268,319 
35,053 
41,345 
69,549 
61,367 
26,949 
15.863 


155,344 
3,792 
17,666 
30,667 
58,592 
24.500 
20.127 


5,392 
1,534 
1,769 
1,011 
9)2 
CI 
71 


54.784 
19.442 
11.217 
10.210 
10,885 
CI 
2.639 


58,191 
11,819 
12,462 
28,672 
11,910 
1,394 
-6,903 


12,640 
2,033 
2.426 
3.824 
3,509 
702 
208 


43 979 
















11,619 




$50,000 Of rnore 


8,340 


BusjTwsses with (Jeftcfl. total 


19.414 


20.163 


445.007 


165.453 


-122.736 


11,167 


147.935 


140,254 


9.278 


28.175 




13,693 

3,335 

2,007 

574 


14.117 

3.335 

2.117 

594 


192,179 
73,802 
79,712 
99 314 


131.146 
27,436 
9.236 
2 370 


-30.965 

-23.291 

-31.866 

36 614 


7,662 

2.402 

893 

265 


93.379 
26,989 
18,409 
10 275 


68,732 
23,740 
22,693 
23 %9 


7,405 

1,293 

455 

266 






3,435 
5 491 


$10,000 under $25,000 


$25,000 or more 


2090 


Trailenng parVs and camp sites 
























13,162 

8,540 


13.934 

8.569 


318,946 

230687 


141,334 

98 497 






92,201 
43 516 


28.968 

14615 


7,286 
4 535 


19,132 
12 552 




40 366 


3 934 


$1 uTKler $2 000 


3,662 

2,016 

1,786 

977 

{:! 

5.365 


3.682 

2.016 

1.815 

977 

(•) 

(•) 


30,476 

43,287 

75,239 

72.206 

CI 

CI 

88,259 


33,146 

26.730 

15.276 

19.591 

C) 

I'l 

40.343 


3.873 
7,192 

12,011 

14,270 

CI 

CI 

-20,201 


1.979 
1.464 

CI 

CI 

CI 

CI 

3,978 


25,786 

10,436 

C) 

CI 

CI 

CI 

48.665 


3,487 

9102 

2,704 

-1,224 

CI 

CI 

11.859 


1,956 

1,229 

819 

CI 

c! 


3.817 










CI 




$50,000 Of more 


C) 
6580 




5,365 


2,751 


Under $5,000 


4.240 
(■) 


4,240 
CI 
CI 
CI 


31,443 
CI 
CI 
CI 


37.252 
CI 
CI 
CI 


—4,979 
CI 
CI 
CI 


3,024 
CI 
CI 
CI 


37.636 
CI 
CI 
CI 


4,595 
CI 

I'l 

CI 


2,362 

CI 

CI 


4,936 
CI 
CI 






Other todging pCacas 








16.444 


16,464 


266,990 


155,148 


19,981 


7,264 


83,426 


51,741 


11,340 


11,171 




10,013 


10,053 


211,676 


93,630 


42,841 


3,260 


33,234 


17,555 


7,647 


9.634 


$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 


3,390 
4,266 


3,390 
4,266 


18,539 

86.960 

(•) 

C) 

CI 


29,641 
27,065 

C) 
C) 
CI 


1,806 
14,980 
C) 
CI 
C) 


1,517 
C) 
C) 
C) 


22.041 
CI 
CI 
CI 


5,794 
5.591 

CI 

CI 

CI 


2,058 
3,233 


CI 
CI 


2.956 
1.351 

C) 

C) 

C) 


$50,000 or more 


— 


— 








- 


- 










6431 


6,431 

5.112 
(•) 

n 

CI 


55 314 


61 518 


-22.860 

-9,329 

CI 
CI 
CI 


4,004 

3,631 

CI 
CI 
CI 


50,192 

37,065 

CI 
C) 
C) 


34,186 

20,045 
CI 
CI 
CI 


3.693 

3,169 
C) 
C) 


8.537 

6126 

CI 

(•) 


Undef $5,000 

$5,000 undef $10,000 

$10 000 undef $25,000 

525,000 Of fno<e 


5.112 


35.422 
CI 
CI 
CI 


47,781 
CI 
CI 
CI 


P*nonal mtvIcm 
























5>3,249 


605,236 


6,876.977 


6,628,557 


1,658,480 


380,167 


4,171,8»4 


798,183 


435,293 


697.224 


















616.648 

303,290 
235,184 
103.225 
35,393 
-17.245 
933 


361,693 

160,271 
97,760 
79,912 
23,027 
3,509 
603 


574.989 

242,743 
129.666 
111,690 
60,330 
21,791 
12.905 


$1 undef $2,000 

$2,000 undef $5,000 

$5,000 undef $10,000 
$10000 under $25,000 
$25,000 undef $50,000 
$50,000 Of fnfxe 


244.329 
136.556 
89.974 
24.476 
3.592 
603 


246,143 
137.455 
90.602 
24,674 
3,592 
603 


911.656 

1.493,160 

1.804.226 

1.255.313 

377.941 

160.872 


2.475,261 

1,369.233 

1.083.902 

451.176 

112.923 

44.497 


206.635 
454.752 
535.572 
355.228 
118.503 
43,102 


171.235 
77,023 
40,544 
8,039 
910 
CI 


1,%5,336 
679,297 
345,105 
60,555 
11,665 
,C) 


Businesses (Win defictl. toial 


101.516 


102.167 


873.807 


1,173,192 


-155,312 


64,521 


1,133,080 


195,424 


75,626 


125.634 


Under $5,000 

$5,000 under $10,000 


95.962 
4556 

997 

n 


96,504 

4.255 

997 

CI 


616426 
75,806 

108,807 
CI 


1,139,166 
34,464 
7.296 

CI 


-100,400 

-28,715 

-12,637 

CI 


80,934 
2,915 

CI 
CI 


1,067,697 
55,649 
CI 

CI 


171,869 
7,530 
10,891 
CI 


73,703 
1,697 
C) 

ri 


119.252 
4,778 
CI 
CI 







Footnote at erxj of table 



188 



Business Returns/ 1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 





[All figures are estimates based on sarr 


^es— money amc 


unts are m thous, 


inds ol doilarel 












Numtwr o1- 


BuUKMt 


Ad)ij*1«d groM incofn* (ItM dvfldtl 




Total mcomt lai 




Rttumt 




ToUl 


Ml kicoiM 
or (Wldt 


Stiahn md wagM | 


00m 

incmno 

Ma 

lon« ano 

•tatutory 


Httmbt ol 
nbmrn 




liKhittry and stzt of 
n#t (nconw Of MnClt 


NumMt ol 
rotumt 


Amount 


Amouit 




(1) 


12) 


|3| 


(4) 


(51 


16) 


(7) 


HI 


(•) 


(101 


Services— Continued 












































Cotn-operaled laurxJnes and dry deaning 
























30.1S5 


32,446 


637,084 


380,Sn 


49,589 


18,050 


218,506 


112.504 


21,(61 


4s.a«o 


Bustnesses wrtri net incorrw lota! .... 


17,893 


18.204 


457.280 


233.543 


82.158 


9.356 


93.368 


58,017 


13.156 


27.935 


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


6.953 

6.046 

2.614 

2.417 

(') 

(') 


6.953 
6.046 
2.614 
2.417 
CI 
l-l 


78.528 
145.174 

97.952 
123.492 


77.888 

73,699 

40,727 

39,898 

C) 

C) 


6.671 
21.102 
19.331 
30,022 
CI 
CI 


4.822 

3,308 

840 

CI 
CI 


54.757 
27.649 
7.547 
CI 
CI 


16,460 
24,948 
13,849 
8.131 

R 


4,566 

3,987 
2,255 
2,303 

C) 

C) 


9,888 
7.166 
5,095 


$10000 under $25000 


4,583 


$25,000 under $50,000 

$50,000 or more 


R 




13.840 

12.106 
1.618 
(■) 


14,242 

12.399 
1.618 
CI 


179.804 

141.651 
34.881 
l"l 

n 


161,979 

145,531 
15,550 
CI 
CI 


-32.569 

-16766 
-11.064 

CI 

CI 


9,766 

8.338 
CI 

R 


133,956 

108.504 
CI 
CI 
CI 


60.592 

53.793 
2.372 
CI 
CI 


9.415 

8,782 

I'l 
CI 


16,942 


Under $5000 ; 


14,993 


$5 000 under $10 000 


I') 




CI 




— 


Other laundry, cleaning, and garment servicos 
























SU70 


52.3a3 


1,117J6« 


530.371 


165,611 


28,187 


300,138 


64,622 


32.567 


sun 


Businesses «vitn net income, total 


40.187 


40,754 


937.980 


407.647 


192.326 


19,605 


189.134 


26,187 


25,809 


37,932 


$1 under $2,000 


15.833 
11.126 
9.811 
3.526 

R 


15.833 
11.126 
9.921 
3.526 
C) 
C) 


106.259 
206.723 
312.313 
253.371 

CI 

CI 


143.477 
97.374 
96.378 
59.649 
CI 
CI 


13.518 
37,326 
72.006 
54,663 

n 

CI 


9,751 
6,196 
2,900 

CI 

- 
CI 


121.377 
48.334 
17.036 
CI 

CI 


8,582 
11.714 

7.336 
357 
CI 
CI 


8,718 
6.850 
6,824 
3^97 

R 


13,512 
8.029 




6.381 




6,439 




R 


$50,000 or more 




11.519 


11.529 


179.286 


128,686 


-26.715 


9.018 


114.226 


41.175 


7,194 


16.154 




10,817 

n 

!•) 


10,827 
CI 
CI 
CI 


154.952 
CI 
CI 
CI 


125.913 
CI 
l"l 
I'l 


-14.415 
C) 
C) 
CI 


8.677 
CI 
CI 
CI 


104.311 
C) 
(•) 
CI 


36.017 
CI 

R 


6.960 

CI 

I'l 


14.737 




R 


$10000 under $25000 


$25,000 Of more 


~ 


Photographic studios, portraii 
























32,259 


32.265 


463,107 


401.803 


50.241 


23.667 


314,544 


37,018 


25.828 


48M4 


Businesses with nel income, total 


15.942 


15,948 


319,276 


199.925 


75,293 


9.639 


112.079 


12.553 


12.149 


24.169 


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


7.790 

3.556 

3.068 

CI 

CI 

CI 


7.790 

3.559 

3,066 

1*1 

CI 

C) 


38.106 
62.401 
104,344 

CI 

CI 

CI 


88.061 

31.646 

49.134 

CI 

CI 

CI 


5.786 
11.203 
22.612 
CI 

C) 
CI 


5.807 
1.639 
2.079 

CI 

CI 

CI 


73.068 

15.556 

22.280 

CI 

CI 

CI 


9.207 
4.887 
4.242 

CI 

CI 

CI 


5,885 
2.174 
2.788 

R 

CI 


10.863 
2.725 
6.103 


$25,000 under $50,000 

$50,000 or rrKxe 


•1 




16.317 


16.317 


143.831 


201.878 


-25.052 


14.028 


202.465 


24.465 


13,679 


24.665 


Under $5,000 


15.657 

n 
n 
n 


15,657 
CI 
C) 
CI 


82.859 
!•) 
C) 
!•) 


202.290 

CI 
CI 


-19.217 
CI 
CI 
CI 


13.709 
CI 

CI 


197.701 

n 
n 


23.806 
C) 

CI 


13,359 
I'l 

CI 


24.518 

n 




— 


$25,000 or more 


CI 


Beauty shops 
























223JK 


225,409 


2.486,176 


2,479.050 


625,632 


141,087 


1,536J«2 


317,126 


1U.(16 


280J<3 


Businesses with nel mcome. total 


194.653 


195.937 


2.216.397 


2.189.375 


664,860 


115.868 


1,244,810 


279.705 


146.034 


233.078 




88,068 
65.128 
34,142 
7,743 


88.327 
65.128 
34,401 

7.743 

C) 

CI 


397.696 
646,387 
661.365 
455.465 


860.412 
701.290 
465.207 
156,247 

CI 

CI 


86.087 
213.165 
240.028 
114.465 

CI 

!•! 


56.110 
38.640 
15.971 

3.076 

CI 


657,063 
374,962 
186,063 

25,554 

CI 


117.262 
113,163 
39.118 
16,228 

C) 
C) 


58.657 
49.973 
32.200 

7.404 
CI 

C) 


83.950 


$2,000 under $5,000 

$5,000 under $10,000 
$10,000 under $25,000 

S25.000 under $50,000 

$50,000 Of more 


54,343 

22,887 

R 




29,277 


29.472 


269,779 


294,392 


-39.228 


25.563 


295.432 


38.186 


21.226 


27.746 




27,754 
CI 
CI 
CI 


27.949 


154645 
C 
C 

c 


280,498 
C) 
CI 
C) 


-25,556 

R 

CI 


24,461 

CI 

CI 


273,703 
CI 
(•) 


32.351 

CI 
CI 


20.550 


24.941 




R 


$10000 under $25 000 




— 


Barber shops 
























9t.3>4 


91420 


811.183 


713,432 


402,331 


46.243 


299,677 


81,424 


61.53; 


U,71( 




87,817 


88,243 


806,348 


760,153 


403,974 


44.019 


279 334 


76.845 


59.769 


62,246 




27.269 
27.670 
26.937 

5.485 

CI 


27.269 
27.670 
26,937 
5,683 

n 


86.089 
187.471 
316199 
139.246 

CI 


175.150 
204.885 
274.921 

94.233 

CI 


26,283 
95,362 
184,099 
78,617 
CI 


14,738 
13.864 
13.247 
2170 


127.088 
72.391 
68.239 
11.616 


21.779 
37.132 
22,583 
4,000 
CI 


12.032 
17.298 
24.270 
5.485 
CI 


13.044 










$10 000 under $25000 




$25,000 under $50,000 

$50,000 or fiyye 






3,577 


3.577 


4«i5 


23.279 


-1.643 


2.224 


20,343 


4,579 


C) 


C) 




3.S77 


3.S77 


4.835 


23.279 


-1.643 


2.224 


20,343 


4.579 


CI 


I'l 


$5000 under $10000 


— 


$10,000 under $25,000 

$25,000 Of more 


- 



Footnote at end ot table 



Business Returns/ 1975 • Sole Proprietorships 



189 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 





[All figures are estimates based on samples-money amounts are in thousands o( dollars] 












Numtwr of — 


Buslnew 
ractlpli 


AdluUed groia IncanM (Imi deKcltl 


Total Inconw tax 




Rttumt 




Tout 


N«t Inconw 


SatarlM and wages 


leas 

loaaes and 

atatulory 

adiuatmcnts 


Numtwr of 
returns 




ImSuatry wkI tb* of 
n«t tncom* or (toflctt 


Humber of 
retuma 




Amount 




(1) 


(J) 


|3| 


(41 


(5) 


(6) 


(7) 


l«l 


(91 


(101 


Services— Continued 






















personal s«rvtet»— Continued 






















Shoe repair and hat deanmg shops 






















BusfewMM wtih and wtthout net hconM, totar 


iua6 


14335 


199,406 


119,385 


51.493 


6,705 


52,642 


15,250 


9,339 


9,675 


Businesses wrth net income, total 


12.410 


12.410 


193,390 


105,731 


54.863 


5,162 


36.006 


14.642 


8.137 


8,341 




3.704 
3.565 
4.583 
(') 


3.704 
3,565 
4,583 


15.449 
73.746 
93.107 
C) 


23.947 
26.592 

45.685 
Cl 


3.559 
13.121 
31.700 
Cl 


1.868 
Cl 
Cl 


16,880 

Cl 

Cl 


3.506 
5,877 
2,453 
Cl 


'^234 
(V™ 


Cl 


S2000 under S5000 .... 


1,593 




3,176 




(•) 


S2S.000 under $50,000 




SSO.OOO Of more 


_ 





_ 


_ 


_ 


_ 


— 


— 


_ 


— 




2.12S 


2,125 
1,898 

n 


6.016 

4.104 
CI 


16.103 

15,099 
|-| 


-3.390 

-2.227 
Cl 


Cl 

Cl 
Cl 


I'l 

Cl 
Cl 


Cl 

Cl 

-1 


Cl 
Cl 


Cl 


Und» S5000 


(*l 








— 


525,000 Of more 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Funeral service and crematories 
























10,027 


10M7 


611.633 


212,343 


115J16 


5.S71 


56,851 


39,676 


1,860 


J«,727 


Busnesses lw^^ ne\ income. iola( 


8.742 


6,742 


571.950 


201.816 


120.907 


4.5% 


42.750 


38.159 


8,454 


37.048 




1.576 

';!7S7 
1.778 

i,ioe 

386 


1,576 
CI 

2,787 

t.77B 

1.108 

386 


34.738 
CI 
124.255 
133.913 
147.286 

94.497 


33.702 

Cl 

31.793 

41.550 

49.995 

28.505 


1.164 
Cl 

21,616 
25.414 
40.334 
27,734 


Cl 
Cl 
I'l 
Cl 

452 
Cl 


Cl 
Cl 
l"l 
{•1 

2.906 
Cl 


16.373 

Cl 

5,155 

8,349 

6,655 

366 


1,576 
Cl 

2,727 

1.550 

1.108 

386 


5,599 


$2,000 uTKJer $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 


Cl 

3,299 
6,912 
11,161 
8,406 














Cl 






Cl 






n 


CI 
CI 
CI 


CI 
Cl 
CI 


Cl 
Cl 
Cl 


Cl 
Cl 
Cl 


Cl 
Cl 


Cl 
Cl 


Cl 
Cl 
Cl 


Cl 
Cl 




$5,000 under $10,000 

$10,000 under $25,000 


Cl 


$25,000 Of more 


— 


- 


- 


- 


- 


~ 


- 


- 


- 


- 


Miscellaneous personal servicss 
























yt&Sti 


146,451 


551.120 


1.773,995 


197,767 


111.168 


1,396,775 


177,453 


110,702 


1S3J00 




^a:iSA 


122.831 


500.549 


1.437.589 


219.391 


89.730 


1.063,560 


154.638 


90,580 


147.666 


$1 inder $^000 

$2,000 tmer $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25000 under $50000 . . 


94.381 
19.234 
6^91 
1.751 
(•) 


94.691 
19^34 
6,291 
1,751 
CI 


152.791 
133.995 
94.671 
65.746 
Cl 


1.081.350 

227.513 

84.266 

34.538 

Cl 


63,567 
58,828 
44,180 
25,150 
Cl 


75.077 
11.024 
2.666 
I'l 
CI 


902,818 
122,326 

27.386 

Cl 

Cl 


1 14.965 

46,359 

12,700 

895 

Cl 


68.236 
15,031 
5,337 
1.441 
Cl 


104.536 
24.739 
11.575 
5,565 
Cl 




23,620 




50,571 


338.798 


-21,624 


21.448 


336,185 


24^37 


20,471 






36,210 


UfxJ»S50O0 


23.261 

?! 


23^61 

CI 
CI 
Cl 


46,135 

Cl 

Cl 

Cl 


337,785 
Cl 
Cl 

Cl 


-18,400 
Cl 
Cl 
Cl 


21.317 

Cl 

Cl 


335,374 
Cl 
Cl 


20,811 

Cl 

Cl 

Cl 


20,450 
Cl 

Cl 


36,186 


$5 000 under $10 000 


Cl 


$10000 under $25 000 




$25 000 or more 


C) 


























551,805 


562,049 


6,730,256 


9.769,757 


2^)51.766 


412,789 


6,262J60 


1,455,731 


446,929 


1,504,799 


Businesses wTt^ net income, toial 


428.648 


434.038 


6.120.894 


7,571,206 


2,362,936 


304.669 


4.240.307 


967.963 


353.359 


1.157.734 




196.626 
105.183 
65^42 
50.965 
10.404 
2.977 

127.214 


198.112 
105.607 
65.972 
50.965 
10.404 
2.978 

128.01 1 


564.906 
903.433 
1.265.627 
2.051.389 
809.016 
526.521 

609.364 


2.956.408 
1.517.491 
1.121.530 
1.310,242 
466,432 
266.469 

2,254.496 


161.038 
346,125 
470.391 
786.185 
344.858 
254.339 

-311.170 


165.757 
71.727 
38.572 
24.445 
4.289 
1.773 

109.898 


2.333.760 
922.304 
515.660 
360.050 
91.803 
45.804 

2.063.622 


461.610 
249,062 
135.479 
164.007 
29.771 
-33.654 

502.046 


158.646 
79.662 
55.518 
48.432 
10.156 
2.836 

96.045 


387.318 




201.448 




155.830 






$25 000 under $50000 


109.204 


$50000 Of more 


86.084 




354.499 




115.344 

7.588 

3,431 

878 


116.131 

7,568 

3,431 

681 


336.320 
100.932 
95.701 
76,411 


2.008.717 
160.289 
88,754 
-3,820 


-139.172 
-52.258 
-48.589 
-71.151 


100.901 

6.046 

2.328 

624 


1.809.085 
147.737 
85.494 
21.462 


338.804 

64.810 
51.849 
45.869 


89.260 

4.539 

1,950 

297 


289.290 






$10000 under $25000 


24.258 




12.207 
























18,281 


56,173 


Businesses with net income, tolat 


17,493 


17.721 


513,238 


323,187 


134.722 


11.402 


147.123 


41,342 


14.742 


46.666 


$1 under $2,000 


7,187 
2.945 
1056 
3.405 
714 
186 


7,187 
2945 
3i84 
3.405 
714 
186 


31,340 
22.594 
109.062 
175.471 
1 16.669 
54.902 


108,456 
34,321 
54.322 
79.037 
30,076 
16,975 


5.147 
8.603 
23.619 
58,338 
24.377 
14.438 


5.959 
1.974 
1.568 
1.546 

Cl 

Cl 


77.562 

18i69 

27.064 

16.841 

Cl 

Cl 


25,727 
7.249 
3,619 
3.856 
-1.035 
1,924 


5,352 
2133 
3.0O7 
3,405 
659 
186 


15.126 
3,784 




7.651 


$10000 iTKJer $25000 


11.513 


$25 000 i«Jer $50000 


5,642 


$50,000 or more 


4,772 


Busmesses with defioL total 


5.371 


5.371 


20.157 


59,486 


-10.062 


4.117 


58.%7 


10,581 


3,549 


7,567 




r 


4,696 
CI 
CI 
CI 


17,006 
Cl 
Cl 
Cl 


49,566 
I'l 
Cl 
Cl 


-5.265 
Cl 
Cl 
Cl 


3.646 
Cl 
Cl 
Cl 


43.229 
Cl 
I'l 
Cl 


11,624 
Cl 
Cl 
Cl 


3,090 
Cl 
Cl 
Cl 


5,536 


$5000 under $10000 


Cl 


$10000 under $25000 


Cl 











Footnote at end ot tatjie 



190 



Business Returns/1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 





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












Numbw 01- 


Buemeas 




Total Income tax 




Rebno 




Tout 


Nel Income 
o> Oelldt 


Salarlee and wragee 


Other 

Income 

leea 

k»a«a and 

•lalutory 


Number of 
relume 




ln<Ju«1r> and stte o( 
net Irwome Of d«(lctt 


Number of 
returns 




Amounl 




11) 


12) 


(31 


(«) 


(5) 


(6) 


m 


(•) 


(9) 


110) 


Services— Continued 












































S«<vices to buildings 
























S6.932 


87,959 


920.066 


971.908 


319,751 


61.763 


572,754 


79,403 


64,896 


93,920 


Businesses wild net income, lolal 


80.722 


81.293 


871.265 


905.185 


329,137 


55.604 


504,431 


71.617 


61.200 


66.991 


SI unOer $2,000 
$2,000 under $5,000 
$5,000 under 510,000 
$10,000 under S25.000 
$25,000 under $50,000 
$50,000 01 moie 


38.930 
20.218 
U.195 
6.512 

n 

l-l 


39.272 
20.218 
14.424 
6.512 
CI 
CI 


90.247 
189.727 
272.180 
246.464 

CI 

CI 


416.264 
191.034 
156.246 
112.470 

CI 

CI 


33,618 
67,390 
105,299 
93,222 


33.509 

13.644 
5,452 
2,444 

CI 

C) 


331,049 
112,834 

44.675 
13.609 
CI 
CI 


51.597 
10.810 
6,274 
5,639 

CI 
CI 


30.108 
13,201 
10,620 
6,204 

CI 
CI 


39.407 
16.200 
13.576 
11.982 

CI 
CI 


Businesses witn deficit, total 


6.666 


6.666 


48.781 


70.609 


-9,366 


6,367 


69,020 


11,175 


3,924 


7.066 


Under $5000 
$5,000 under $10,000 
$10,000 under $25,000 


6.404 
CI 


6.404 
CI 


23,999 
CI 


68.586 

n 


-7,3S1 
C) 


6,353 
C) 


68,464 
CI 


7,473 
CI 


3,890 
CI 


7.052 
CI 


$25,000 or more 


- 


- 


~ 


— 


— 


-~ 


~ 


— 


~ 


~ 


Compuler and data processing sennces 
























9,411 


9.411 


134,106 


Wits 


3JMI 


B,0I7 


147,654 


9.550 


1,833 


27,467 


Businesses witri net income, lolal 


7.259 


7,259 


131.972 


144.501 


43,130 


6,018 


96,833 


4,538 


6,740 


20,705 


$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


3.172 
(•) 

1,665 
(•) 
CI 
CI 


3,172 

1,665 
CI 
CI 
CI 


1335 

C) 

44.010 

(■) 

C) 

CI 


56.145 

C) 

34.816 

C) 

!•) 

C) 


3,067 

1") 

10.632 


3,172 
CI 
1,457 

n 

CI 
CI 


53,090 

CI 

21,906 

CI 

CI 

CI 


-32 
CI 

2,078 
CI 
CI 
CI 


3,172 
CI 

1,457 
CI 
CI 
CI 


6,936 

CI 

4,775 

CI 

CI 

CI 


Businesses with defial. total 


2152 


2,152 


2.134 


46.784 


-9,249 


1,999 


51,021 


5,012 


2,093 


6,762 


Under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 or more 


1,975 
CI 
CI 
CI 


1,975 
CI 

CI 
CI 


CI 

CI 
CI 


47.725 

• 
(•) 


-1,181 


1,866 
CI 
CI 

CI 


46,121 
CI 
C) 
C) 


2,785 
C) 
C) 
CI 


1,975 
CI 

CI 


5,396 
CI 

CI 


Management and public relations 






















Bu*tne«se« wttti and witlioul net Income, total 


146,994 


148,740 


1.609.317 


3.557,963 


746.636 


112,315 


2,158,191 


651,136 


130,312 


642,922 


Businesses witti net income, lolal 


1 14.200 


115,682 


1,511,890 


2.856.980 


835.358 


83,556 


1,544,421 


477.201 


102,226 


520,199 


$1 under $2,000 
$2,000 under $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


43.813 
27.783 
19.071 
18.343 
4.311 
1.520 


44,070 
28,137 
19,300 
18,343 
4,311 
1,521 


100,970 
219,610 
261,311 
471,344 
225,366 
213,289 


931.835 
551.684 
433.713 
590.499 
213.668 
154.475 


36.883 
93.343 
133,537 
286,249 
140,405 
144,941 


37,196 
19,575 
12,961 
11,312 
2,232 
902 


713,078 
321,797 
221,162 
211,940 
57,394 
27,645 


181.874 
136,544 
79,014 
92,310 
15,869 
-lejll 


38,723 
23,073 
17,823 
17.699 
4.126 
1.412 


142.869 
85.410 
69.780 

117,592 
55,478 
52,423 


Businesses with defK:it. total 


32.903 


33.058 


97,427 


703.908 


-86,722 


26,759 


613,770 


176,860 


26,066 


122,723 


Under $5,000 
$5,000 under S10.000 
$10,000 under $25,000 
S2S.000 or more 


29.673 

2.270 

682 

278 


29.827 

2,270 

662 

279 


63,682 
15,550 
10,241 
7,954 


652.492 

36.766 

29.640 

-16.990 


-34,689 
-16,417 
-9,904 
-25,712 


26,305 

1,619 

662 

173 


553,713 
31,118 
21,119 
7,820 


133,468 

24,065 

18,425 

902 


26.488 
966 
520 
112 


105,245 
6,378 
6,603 
4,497 


Equtpntent rental and leasing 
























23.766 


24.123 


567,266 


591.261 


6.035 


19,827 


450,0(4 


135.142 


16,959 


110,929 


Businesses witn nel income. loul 


10.688 


10,738 


405,446 


287.514 


87,603 


8,473 


162,908 


37.003 


8.935 


57,600 


$1 under $2,000 
$2,000 undo. $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25000 under $50,000 
$50,000 or more 


4.087 
1.525 
3,102 
1,520 
313 
191 


4,087 
1,525 
3,102 
1,520 
313 
191 


35,161 
13,986 
100,230 
169,291 
35,199 
51,581 


79.268 
42.241 
70.711 
51.699 
28.941 
18.556 


3,277 
4,745 
22,607 
30,522 
10,252 
16,000 


3,543 

1,147 

2,795 

631 

277 

80 


69,393 
23,016 
39,797 
16.076 
11.099 
3.527 


6.598 
14.480 
8.107 
5.101 
7.590 
-971 


3.613 

1.517 

2.534 

832 

310 

179 


11,824 
8,522 

12,941 
9,737 
9,229 
6,618 


Businesses witb deficit toul 


13,312 


13,385 


161,818 


307.362 


-81,566 


11,358 


287.328 


101.622 


8.157 


53.472 


Under $5,000 
$5,000 under $10,000 
SIO.OOO under $25,000 
$25,000 or more 


9,770 

2,204 

911 

427 


9,843 

2,204 

911 

427 


53,250 
26,827 
24^65 
55,476 


192.546 
62.231 
38.220 
14.385 


-22,939 
-14,625 
-13507 
-30,497 


8.576 

1.888 

510 

364 


164.711 
59.755 
34.435 
6.427 


30.774 
17.101 
17.292 
36.455 


5.761 

1,590 

699 

67 


28.812 
11.122 
9,478 
4,060 


Other business services 
























264.669 


268,724 


2,966,108 


4,121.2ai 


aie,ao3 


196.90C 


2,764,081 


538.397 


209,506 


581,048 


Businesses ««ilh nel income, lolal 


198,978 


201,345 


2,687,061 


3.070.768 


932,966 


140.300 


1.793.606 


344.176 


160.206 


426,125 


$1 under $2,000 
$2,000 under S5.000 
$5,000 under SIO.OOO 
$10,000 under $25,000 
$25,000 under $50,000 
$50,000 or more 


99,466 
51,279 
24,153 
20.577 
3.887 
1.011 


100,324 
51,349 
24,197 
20,577 
3,887 
1,011 


293,905 
440,744 
458,834 
963.675 
351.124 
178.779 


1,365.025 
672.522 
371.720 
461.764 
158.296 
69.667 


79,026 
166,011 
174,297 
309,048 
132,545 

72,059 


82.405 
34.264 
14.339 
6.358 
873 
676 


1.090.168 
427.028 
161.036 
99.694 
14.489 
13.055 


195.831 
79.483 
36.367 
53.022 
11.262 
-15.427 


77.707 
38.835 
19.877 
19.684 
3,882 
991 


171,228 
83,731 
47,107 
75,510 
32,541 
20.152 




66.863 


67,379 


279.047 


1,067.463 


-114,183 


57,281 


964.103 


197.543 


50.238 


157.372 


Under $5,000 

$5,000 under $10,000 

$10,000 und« $25,000 

$25,000 or more 


62.668 

2.612 

1.472 

111 


63.184 
2.612 
1,472 

111 


177.547 
31.444 
59.599 
10,457 


998.965 
49.380 
14,866 
4.252 


-67,747 
-17,849 
-21,192 
-7395 


54,155 

2,265 

792 

49 


912.847 
48,020 
19.217 
4.019 


153.865 
19.209 
16.841 
7.628 


46.036 

1.729 

392 

61 


137.249 
10.516 
7.555 
2.052 



Footnote al erxJ ol table. 



Business Returns/1975 • Sole Proprietorships 



191 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 





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












Number of— 


e>n<nMi 


«d|uMM grou Income IKsi deflclll 


Total Income Ux 




RMuim 




Total 


Net Income 
or deflctt 


Salaries and wagea 


OBier 

Income 

leaa 

atatutory 
adiuatments 


Number of 
retuma 




Industry and tin of 
r>e1 tneomt of dtflctt 


Number of 
retuma 


Amount 


Amount 




|1) 


(21 


(31 


l«l 


151 


(61 


(7) 


HI 


|9| 


(101 


Services— Continued 






















AutomoUlfl rvpalr and mtvIcm 






















BuslnMaM wrth and wtthout n«t Income, totil 


ia7.2H 


1I7.878 


6,115,025 


2,048.657 


746,139 


109.622 


1,035,729 


266.769 


125,840 


226,863 


Businesses with net income, total 


142.782 


143.072 


5.241.867 


1.620.561 


872.558 


73.680 


599.725 


148.278 


98.621 


172,267 


$1 under S2.000 


43.766 
36.951 
36.150 
22.636 
3.157 
376 


43.766 
36.951 
36.166 
22.652 
3.161 
376 


481.116 
930.673 
1.443.943 
1.800.932 
465.320 
119.883 


434.119 
280.480 
390.339 
388.525 
113.273 
26.625 


35.373 
122.426 
256.693 
330.669 
101.147 

26.250 


32.589 
21.020 
13.889 

5.408 
677 

CI 


352.336 
113.841 
90.578 
34.630 
6.255 
CI 


46.410 
44.213 
43.068 
23.226 
5.871 
-2.584 


26.631 
19.816 
27.474 
21.439 
3.153 
332 


45.148 
20479 




33,199 




48.060 




20.509 


S50.000 Of more 


7.879 


Businesses with deficit, total 


44.794 


44.806 


873.158 


438.290 


-126,419 


36.174 


440.615 


124,094 


27.505 


56.287 




38.265 

4.143 

2.130 

267 


38.265 

4.143 

2131 

267 


515.667 
139.377 
125.115 
92,999 


417.628 

37.848 

-4.740 

-12178 


-47.838 
-29.519 
-33.415 
-15.647 


32.469 

2.450 

1.134 

121 


390.296 
30.746 
17.472 
2.101 


75.170 
36.621 
11.203 
1.368 


25.840 
1.316 
341 
CI 


44.678 


S5000 under $10000 


7173 


$10000 under $25 OW 


3.584 


$25000 or more 


CI 








10,9(3 

5.098 


11.192 
5.098 


186,435 


230,420 


7,410 


9.056 


176,979 


46,031 


9,478 


39,845 




133,280 


127,201 


25.503 


4.265 


80.996 


20.702 


4.393 


22,705 


si unM asm 

S2.000 under SS.000 

S5.000 unMc $10,000 


3.057 

(•) 
608 
746 

ri 


3.057 

CI 
608 
746 

I'l 


1B.676 

CI 

27.443 

64.004 

CI 

CI 


63.458 

n 

22.638 
17.986 
CI 


2.051 
CI 

4.197 
10.799 

CI 
CI 


3.037 
CI 
CI 

159 
CI 
CI 


53.694 
CI 
CI 
2.622 

CI 
CI 


7.713 
CI 

8.561 
4.565 
CI 
CI 


2476 

CI 

CI 

736 
CI 
CI 


9,002 
CI 
CI 

4.053 




CI 




CI 




6,093 


6,094 


53,155 


109.250 


-18.093 


5.019 


100.236 


27.107 


5.313 


17,813 




5,235 
543 

n 

36 


5,235 
543 

280 

36 


24,562 
2,160 

11,034 
(•) 


96.506 
12.063 
CI 
-2.524 


—4.994 
-4.095 
-5.877 
^.127 


4.573 
CI 
CI 
CI 


92.449 

CI 
CI 
CI 


19,051 
6.830 
CI 
CI 


4612 
CI 
CI 
CI 


13,260 




CI 




CI 




CI 


AulOTTxjtive top and txxjy fepair shops 
























36,255 


38J55 


1,828.647 


405,802 


216,543 


2U74 


166,080 


23,179 


25.912 


39.677 




31.980 


31,980 


1,621.445 


368.093 


240.723 


16.539 


106.686 


18.684 


22.362 


34.749 


$1 under S2000 


7.190 

8,361 
9.067 
6.054 
1.219 

n 


7,190 
8,361 
9,067 
6.054 

1.219 
I'l 


326J57 
408.950 
575.310 
211.752 
CI 


59.036 
69.503 
91.591 
102.926 
40.367 
|-| 


7.509 
29.613 
64.446 
93.908 
38.340 

CI 


5.276 
5.444 
3.864 
1.773 

I'l 

CI 


43.111 
33.375 
22.410 

8.186 

CI 

CI 


8416 
6.515 
4.735 
832 
1.090 
CI 


3.807 
5.172 
6.599 
5.476 
1,219 
CI 


5.111 


S2000 under S500O 


5.299 


$5,000 Ktder SIO.OCU 
$10,000 under $25,000 
S3S.000 under $50,000 
$50,000 or more 


5.871 
11.040 

6708 
CI 




6.275 


6.275 


207.402 


37.709 


-24180 


4.735 


57.394 


4495 


3.550 


4.928 


Vniv $5CX)0 


5.0OO 
CI 

n 

CI 


5,000 
CI 
CI 
CI 


60,999 
CI 
CI 
CI 


47.053 

I'l 
CI 

I'l 


-5.888 
CI 
CI 

CI 


3.982 
CI 
CI 
CI 


49.291 
CI 
CI 
CI 


3.650 
CI 
CI 
CI 


3.433 

CI 

CI 


4.392 




CI 




CI 


$25,000 or more 




General aulomoove repajr shops 
























101,803 


101,803 


3.101,199 


938,943 


359,467 


59,731 


501,247 


78J29 


84,010 


•8,518 


Businesses wrth net Mv:ome. total 


76.333 


76.333 


2.585.338 


739.663 


427.292 


38.8«4 


277.667 


34.914 


50.287 


67,548 


St under S2 000 


24,205 
19,818 
19,077 
12,348 
758 
(•) 


24.205 
19,818 
19.077 
12.348 
758 
C) 


258.364 
441.572 
794.625 
899,449 
138,560 
CI 


202.882 
120.204 

179.180 
197.117 

31.048 

CI 


17.184 
65.062 
135,594 
171,966 
28.594 
CI 


17.924 

10674 
6.938 
3.024 

CI 

I'l 


176.293 
41.516 
39.728 

18.799 

CI 

CI 


9.405 
13.626 
3.858 
6.352 
1.366 
CI 


13.699 
9.751 
13.942 
12.010 
758 
CI 


18,017 


S2 000 under $5 000 


5474 




12.002 




22.516 




6.501 


$50,000 or more 


CI 


Businesses with deficn. total 


25,470 


25.470 


515.861 


199.080 


-67.815 


20.887 


223.580 


43.315 


13.723 


20,970 


Under $5,000 


21.685 
2.266 
CI 
CI 


21.885 
2.266 
CI 
CI 


371.978 
73.369 
CI 
CI 


201.274 
5.804 
CI 
CI 


-29.038 
-15413 

CI 

CI 


18.860 
l-l 
CI 
CI 


204.146 

CI 
CI 
CI 


26.166 
10.281 
CI 
CI 


13.400 
CI 
CI 
I'l 


18,844 
CI 




CI 


$25,000 or more 


CI 


Other automotive repar shops 
























KMI3 


15,803 


595.904 


177J18 


97,404 


6,800 


59,504 


20,410 


10.748 


17.413 




13.432 


13.432 


566.388 


154.072 


100.972 


5,081 


38.626 


14.474 


9.291 


15,165 


St under S2.000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 


2«2 
3,660 
4,439 

1,619 
C) 

n 


2.852 
3.660 
4.439 
1.619 
CI 
I'l 


68.924 
109,388 
139,763 
179,618 

CI 

CI 


18.307 

30.690 

45.246 

35^27 

CI 

CI 


3.052 
11.954 
31.384 
30.128 

CI 

CI 


CI 
CI 
CI 
CI 
CI 


CI 
I'l 
CI 
CI 
CI 


-1.176 
4.928 
7.985 
3.217 
CI 
CI 


1.068 
2.052 
3.697 
1.612 

CI 

CI 


1,610 
2.248 
3.349 
4,631 




2,371 


2.371 


29.516 


23.246 


-3.568 


1,719 


20.878 


5.936 


CI 


CI 


Under $5,000 
$5,000 under S10.000 

$10,000 under $25.000 

$25,000 or more 


2,213 

C) 
CI 
CI 


2J13 

CI 
CI 

I'l 


13,911 
CI 
CI 
CI 


24.029 
CI 
CI 
CI 


-1.762 
CI 
CI 
CI 


1.719 


20.878 


4.913 

CI 
{•1 


CI 


CI 



Footnote at end oi table 



192 



Business Returns/ 1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit — Continued 





[All figures are estimates tiased on samples-money amounts are in thousands of dollars) 












NumtMr or- 


Buslnmt 




Total Incoma tax 




Retums 




ToUl 


Of dancit 


Salaries and wage* 


Othaf 

lata 
loaaaa and 

atautoty 


NumtMT of 




Induatry wtd ttze of 
net Income or deflcll 


Numbar of 
ratunis 


Amount 


Amount 




(1) 


(2) 


(3) 


(«) 


(5) 


(6) 


(7) 


|8| 


(91 


(10) 


Services— Continued 












































Automotrve services, encepl repair 
























17,339 


17,354 


329,123 


244.957 


39.395 


11,856 


118357 


86.605 


12,576 


32.729 


Businesses with nel income, lotal 


12.7B3 


12.763 


267.766 


177.816 


51.688 


8,064 


61.507 


44.621 


9,133 


23,617 


$1 under S2,000 


5.630 
4.012 
1870 

!■• 
(■ 


5.630 
4.012 
1.870 


63.515 
43.415 
45.049 


74.626 

36.643 

33.807 

CI 

C) 

C) 


4.567 
12.003 
13.609 
CI 
CI 
CI 


4,530 
2,406 

CI 

CI 

CI 


58.123 
10,699 
CI 
CI 

CI 


12.138 
13.941 
9.255 

CI 


4,749 
1.840 
1.540 

CI 

CI 

CI 


9.242 


S2.000 under S5.000 


3.037 


55.000 under $10,000 


5.293 


$10,000 under $25,000 




525,000 under $50,000 

550.000 or more 


Businesses i*nh deficit lotal 


4,560 


4,571 


62.037 


67.096 


-12.293 


3,794 


37.350 


42.041 


3.443 


9,112 


Under $5,000 


3.921 
616 

n 


3.921 
616 
CI 
(•) 


43.968 
9.466 
CI 
CI 


46.047 
20.153 
CI 
CI 


-6.140 
-4.125 

CI 

CI 


3,324 
CI 
CI 
CI 


32,876 
CI 
(•) 
C) 


21.311 
CI 
CI 
CI 


2.928 

I'l 
CI 


5.562 


$5,000 under $10,000 


R 


$10,000 under $25.000 - 


$25,000 Of rnore 




Miscellaneous repair services 






















Businesses with and wrtthout net Income, total 


237,549 


237.906 


3.559M7 


2.697,600 


715,658 


152.861 


1,676,945 


304.997 


172.034 


290.670 


Businesses with nel income, lotal 


173.361 


173.718 


3.173.753 


1.952.444 


788.373 


100.477 


948,614 


215.457 


124.705 


203.609 


SI under $2,000 


82.629 
41.201 
27.736 
16.470 
3.119 
561 


82.629 
41.201 
27.736 
18.470 
3.119 
561 


375.870 
526.954 
691.525 
1.098.296 
321.013 
160.196 


853.771 
381.720 
295.813 
302.160 
89.865 
33.406 


57.471 
131.055 
195.887 
277.243 
92.586 
34.131 


61.323 
22.743 
12.014 

4.036 
712 

CI 


648,174 
198,315 
77,780 
18,551 
6,218 
I'l 


148.126 
52.350 
22.146 
6.366 
-8.919 
-730 


56.693 
25.437 
21.921 
17.602 
2.892 
517 


86.915 


52,000 under 55,000 


32.362 


55000 under 510000 


24.643 


510,000 under $25,000 
525,000 under $50,000 
550,000 or more . 


32.322 
16.345 
9.149 


Businesses wrth deficit, total 


64.188 


64.188 


386.134 


746.156 


-72.715 


52.364 


728,331 


89.540 


47.329 


87.061 


Under $5,000 


62.695 
(•) 
(■) 
(■) 


62.695 
CI 
CI 
CI 


300.236 
CI 
CI 
CI 


746.321 
CI 
CI 
CI 


-60.429 
CI 
CI 
CI 


51.871 
!•! 

CI 


724,861 
CI 

CI 


81.689 
CI 
CI 
CI 


47.252 
CI 
CI 
CI 


84.608 


55,000 under 510,000 
$10,000 under 525.000 
$25,000 or more 


CI 
CI 
CI 


Radio and TV repair shops 






















Businesses wltti and without net Income, total 


42,022 


42,022 


563,486 


454,200 


94.717 


27.561 


325.764 


33,719 


31,476 


45,791 


Businesses wrth net income, total 


27.124 


27.124 


514.790 


284.977 


107.448 


15.975 


162,631 


14.898 


19.424 


26.768 


$1 under $2,000 

52,000 under $5,000 

55,000 under $10,000 

510,000 under $25,000 

$25,000 under $50,000 


11.763 
6.849 
5.843 
2.669 


11.763 
6.849 
5.843 
2.669 


71.966 
107.079 
146.671 
187.052 


123.828 
51.086 
65.569 
44.494 


6.872 
22.103 
37,8% 
40.577 


9.227 
3.161 
2.509 

CI 


109,036 
27,456 
22,322 
CI 


7.920 

1.525 

5.351 

102 


8.323 
4.144 
4.288 
2.669 


13.198 
3.443 
5.828 
4.299 


550.000 or more 


— 


— 


— 


— 


- 


- 


- 


- 


— 


— 


Businesses with deficrt. tola) 


14.898 


14,898 


46.696 


169.223 


-12,731 


11.586 


163.133 


18.821 


12,052 


19,023 


Under 55,000 

55,000 under $10,000 


14.896 


14,898 


46.696 


169.223 


-12,731 


1'.586 


163.133 


18.621 


12,052 


19.023 


$10,000 under $25,000 





525.000 or riMxe 


- 


Electncal repair s-Vips. except radio and TV 
























31.891 


31,991 


518,305 


349.777 


116,919 


19,215 


200,571 


32J67 


23.769 


36.0(7 


Businesses with nel income, lolal 


25.474 


25,474 


484.709 


271.469 


122,311 


13.848 


125.500 


23.658 


19,467 


25.299 


51 under 52,000 . 
52.000 under 55.000 
$5,000 under $10,000 
510.000 under 525,000 

525.000 under $50,000 

$50,000 or more 


10.156 
7.517 
3.733 
3.566 

CI 

CI 


10,156 
7,517 
3,733 
3,566 

n 
n 


48.024 
127.467 

88.106 
177.578 

CI 

CI 


103.254 
73.009 
31.147 
49.003 
CI 
C) 


6,544 
23,656 
25.328 
49,554 

CI 

CI 


7.775 
4.476 

CI 

CI 

CI 


79.671 

39.747 

CI 

CI 

CI 


17.039 

9,606 

2,983 

-1,555 

CI 

CI 


7,783 
4,771 
2,885 
3,526 

CI 

CI 


9.630 
6.203 
2.199 
4.351 

CI 

CI 


Businesses with deficrt, total 


6.417 


6,417 


33.596 


78.308 


-5.392 


5.367 


75.071 


8.629 


4,302 


10.778 


Under $5,000 

$5,000 under 510,000 . . 

$10,000 under 525,000 


6.378 
CI 


6,378 


33.541 
I'l 


75.686 
CI 


-5.135 
CI 


5.338 
CI 


74.528 
CI 


6.293 
CI 


4,263 
CI 


9.964 
CI 


$25,000 or mote 


- 


- 


- 


- 


- 


- 


- 


- 


- 


- 


Reupholsiery and furniture repair 
























32,469 


32,469 


566,770 


319.809 


96,789 


17.372 


180,022 


42.998 


22,097 


30,429 


Businesses with net income, total 


24.012 

10,466 
6.469 
4,004 
2.821 

CI 

CI 


24,012 

10,466 
6,469 
4,004 
2,821 

C) 

CI 


491.013 

44.167 

87.470 
115.952 
214.947 

C) 

I'l 


238.007 

95.301 
51.456 
38,298 
45,590 

CI 

CI 


107.899 

6.010 
20.762 
30.768 
42.874 
C) 
C) 


10.849 

6.937 
2,773 
CI 
CI 


94,164 

65.640 
24,322 
CI 
CI 


35.924 

23.651 
6.374 
3.453 
2.571 

CI 
CI 


16,491 

7.148 

3.660 

2.610 

2.821 

l"l 

C) 


22.070 


51 under $2,000 


8.373 


$2 000 under SS 000 


3.602 


$5;000 under $10.000 

$10,000 under $25,000 
$25,000 under SSO.OOO 
$50,000 Of more 


2.702 
5.576 

CI 

CI 


Businesses wlt^ defied lotai 


8.457 


8,457 


75.757 


81.802 


-11.110 


6.523 


65.636 


7.074 


5.606 


8.359 


Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 


8.457 


8,457 


75.757 


81.802 


-11.110 


6.523 


85.838 


7,074 


5.606 


8,359 


$25,000 Of more 


~ 


~ 


~ 


~ 


~ 


~ 


" 


~ 


" 


~ 



Footnote at end of table 



Business Returns/1975 • Sole Proprietorships 



193 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 





[All iKjures are eslitnales basod on samples-monoy amounts are in thousands ol dollars| 












Niiml>e> 01- 


BuMroM 


Ad]4jtled 0rou lncom« (IM4 derictll 


Toul Income tai 




Returne 




Tool 


Ml heoiM 
or iWlcH 


S«larte« and weget 


OtiMt 

incnne 

lew 

looMt and 

atatutoiy 
adluamwnu 


Number ot 




InduvtoY iod itM of 


rotums 


Amount 


Amount 




(1) 


01 


(3) 


(4) 


(S> 


(6) 


m 


(>l 


(91 


(101 


Services— Continued 

other miscellaneous repair shops 

Su«nesses «vith n6l income, total 

$1 inrtr $?000 


131.5J4 

97.108 

50.244 
20.366 
14.158 
9.414 
2.413 
513 

34.416 

32.962 
CI 
CI 
CI 

i2.«ei 

6.5SI 

1.952 
1.704 
I'l 

2.164 
497 
97 

6.716 

5.501 

e,tM 

4,261 

1,513 
CI 
CI 

1.088 
CI 
82 

4.695 

3.770 
C) 
CI 
152 

4,009 

2.290 

c 
c 
c 

1,076 
CI 
CI 

2.021 

1.731 
CI 

CI ~ 

230,469 

135.626 

77.745 
33.167 
14.179 
9,120 

i,e»i 

735 

95.671 

77.773 

4,194 
1,561 


131,524 

97108 

50,244 
20.386 
14.158 
9.414 
2.413 
513 

34.416 

32.962 
CI 
C) 
C) 

1WS0 

7,034 

1,952 
1,704 
C) 

2.164 
541 
97 

6.716 

5,501 

R 

157 

8,956 

4,261 

1.513 
CI 
CI 

1.068 
CI 
82 

4.695 

3.770 
CI 
CI 
152 

4,794 

2,773 

CI 
CI 
CI 
1.076 

R 

2.021 

1.731 
CI 

CI ~ 

233 J«6 

137.353 

78.459 
33.167 
14.179 
9,120 
1W1 
737 

95.943 

77.607 
12J35 
4^01 
1,800 


1,911,326 

1.663,241 

211.691 
204.638 
338.796 
518.718 
256,653 
152.545 

228.085 

142.242 
CI 
CI 
CI 

459.496 

394.759 

25.128 
32.019 
CI 
215.291 
62.898 
28.550 

64.737 

55.534 

i;) 

2.599 

175.704 

161.142 

7.493 
CI 
CI 

76.831 
CI 
20.510 

14.562 

12.165 
C) 
CI 
2.320 

283,792 

233,617 

CI 
CI 
CI 
138,460 
CI 
CI 

50,175 

43,369 
C) 

CI 

2,640,836 

2,134.264 

369.222 
368.343 
322.011 
526,021 
258,491 
290,176 

506.572 

225,298 
113,526 
52,563 
115.185 


1.578.125 

1.162.302 

531.388 
206,167 
160,799 
163,073 
71,239 
29,636 

415.823 

419.610 
CI 
CI 
CI 

229.518 

138.565 

26.555 

21.727 

CI 

48.140 

29.452 

14.603 

90.396 

55.320 

R 

14.263 

173.038 

102.260 

24.312 

C) 

C) 

26.398 

CI 

13.429 

70.776 

40.255 
CI 
CI 
13.653 

56,480 

36.305 

(• 

C 

C 

21.742 

CI 

CI 

19.620 

15.065 

!•) 

C) ~ 

3,613,319 

1.962.451 

1.0O2.8OS 
350.594 
193.961 
214.193 
69.271 
147^41 

1.670.674 

1.211.879 
215.575 
115,011 
147,039 


407,233 

450.715 

38.045 
64,534 
101,995 
144.238 
70.952 
31.051 

-43.482 

-31.453 
CI 

R 

45J29 

79.502 

2.168 

6.025 

CI 

34.424 

17.884 

14,578 

-34.273 

-9.307 

h 

-14.510 

22.859 

52.393 

1.432 

CI 

CI 

18.755 

CI 

13.644 

-29.534 

-6.494 

CI 

CI 

-14.171 

22.370 

27,109 

CI 
CI 

S669 

R 

-(.739 

-2.813 
CI 

C) 

181,112 
572.895 

55.927 
105.684 

9g.9M 
136.413 

58.792 
116.085 

-391.763 

-119.556 
-84.375 
-64.044 

-123.806 


89,070 

60.162 

37.384 

12.333 
7.546 
2J03 

CI 

CI 

28.908 

28.424 
CI 

C) 

9757 

3.509 

1.501 
CI 
CI 
CI 
CI 
91 

5.748 

4.670 

R 

130 

7.130 

3.072 

1.467 
CI 
CI 
CI 

'■'68 

4.C58 

3.269 
CI 
CI 
126 

2.127 

CI 

CI 
CI 
CI 

C) 
1.690 

CI 
CI 

C) 

177.588 

96.183 

62.375 
20.748 
7.019 
5.224 
922 
505 

91.927 

67.863 
10.627 
2.547 
1.092 


971.017 

566.728 

393.627 
106.788 

48.545 

13.587 

CI 

CI 

404.289 

401.362 
CI 

CI 

155.048 

51.217 

21.046 
CI 
CI 
CI 
CI 
1.781 

103.829 

72.099 
I'l 
CI 
11.445 

129,480 

47.440 

20.497 
CI 
CI 
CI 
CI 
1.741 

82.020 

56.006 
CI 
CI 
11.109 

25,S«6 

CI 

CI 
CI 
CI 
CI 
CI 
CI 

21.809 

CI 
CI 

CI 

2,623,525 

1.169.253 

804.357 
184.962 
74.528 
62.611 
20.039 
31.440 

1.463.024 

1.064.109 
206.194 
96.949 
106.192 


199,875 

144.859 

99.516 
34.645 
10.359 
5.248 
-3.669 
-1.420 

55.016 

49.701 
CI 
I'l 
CI 

29,243 

7.646 

3.341 
6.146 

';'54i 

3.255 
-1.756 

20.842 

-7.472 
CI 
CI 
17.326 

20,718 

2.427 

2.383 
CI 
CI 

1.763 
C) 
-1.956 

18.292 

-9.257 
CI 
CI 
16.915 

9,524 

5.419 

C) 
C) 

n 

CI 
CI 
CI 

2.550 

1.785 
CI 

CI 

908,682 

220.303 

142.521 
59.948 
19.439 
15.169 

-9.560 
-284 

599.433 

267.328 
91.756 
82.106 

164.653 


95,049 

69.680 

33.439 
12.862 
12.138 
8.586 
2.186 
469 

25.369 

25.331 
CI 
CI 
CI 

11,334 

6.139 

1.601 
1.664 
CI 

2.154 
497 
86 

5.195 

4.167 
CI 
CI 
108 

7,988 

4.155 

1.468 
CI 
C) 
CI 
CI 
71 

3,831 

3,085 
CI 
CI 
103 

3,348 

1.984 

CI 
CI 
CI 

1,076 
CI 
CI 

1.364 

CI 
CI 

CI 

172,673 

102.891 

57.054 
23.556 
11.477 
9.031 
1.582 
715 

70.265 

60.864 
6.166 
2,274 
1,171 


178,730 

129.829 
57.714 


$2000 irOei $5000 


16.834 


SSOOO undw $10000 


14.114 


$10000 undw $25000 


18.096 




13.199 




7.872 




48.901 


Under $5000 


47.242 


$5000 under $10000 


CI 


$10000 i«Jw $?5000 


C) 




CI 


HotkN) pielurM 


46,852 




26.851 


$1 under $2,000 


4.994 
3.790 




CI 


$10000 undw $25000 


8.162 


$25000 under $50000 


7.070 




3.716 




19.801 


Under $5000 


11.673 


$5000 under $10000 


C) 


$10000 under $25000 , 


CI 


$25 000 Of fTWf e 


5.147 


Motion picture production, distribution, and 
services 


37,593 




20.117 




4,814 






$5000 under $10000 


• 


$10000 under $25000 


■ 


$25000 under $50000 


c 


$50000 or rnore 


3.382 




17.476 


1 irvfw 5"; nnn 


10.169 


$5000 i*>der $10000 


CI 


$10000 i«Jer $25000 


CI 


$25000 or more 


5.044 


MoiKm picti/e theaters 


9,059 


Businesses wrth net income, total 
$1 t#ider $2,000 


6.734 

•| 
•| 


$5 000 under $10 000 


•| 


$10000 under $25000 


4.034 


$25000 under $50000 


C) 


$50000 or more 


C) 




2.325 




CI 


$5000 under $10000 


C) 


$10000 under $25000 






CI 


motion ptctufet 


(23,338 




299.777 




126.856 




39.939 


$5000 under $10000 


28.088 


$10000 under $25000 


37.391 


$25000 under $50000 


17.935 




52.419 


Busnesses wtti deftat totBl 


328.061 


Under WOOO 


180.032 


$5 000 under 510000 ,. . 


45.697 




36.369 




71.270 







Footnote ai end o< table 



194 



Business Returns/ 1975 • Sole Proprietorships 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

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





Nunbar 01- 


Binlneaa 




Total Income tax 




RMunia 




Total 


Hot Income 
or deftdl 


Salaries and wages 


Other 

leea 
losam and 

statutory 


Number of 
rahjms 




Induatry ind Bize of 
n«l IncoflM or dcflcll 


Number of 
returns 


Amount 


Amount 




(1) 


(3) 


13) 


(41 


15) 


(6) 


(7) 


(>) 


(9) 


1101 


Services— Continued 












































Produce's, ofcnesuas, and enlertaners 






















BuvJfMtMS with and wttnout n*t Inconw, tottj 


97.567 


96,760 


956,051 


1,354,514 


260.374 


78,452 


981.305 


112,835 


75,251 


194.188 


Businesses with net inconie. total 


73,292 


74,278 


966,443 


986,914 


301,956 


56,242 


633,970 


50,988 


56,047 


145,616 




42,779 
18,427 
6,953 
4,384 
597 
442 


43,493 
18,427 
6.953 
4.364 
597 
444 


132,563 
131,787 
105.202 
256.955 
89,794 
169.142 


518,919 
160,459 

89,146 
100,205 

24,040 
100,466 


30,778 
58,597 
47,225 
64,581 
23,046 
77,729 


37,277 
11,335 
3,978 
3,013 
545 
354 


446,090 
82,744 
39,127 
32,951 
8,522 
27,666 


42,051 
19,118 
2,794 
2,673 
-7,528 
-4,929 


32,281 
12,875 
5,817 
4,364 
552 
426 




J2.000 unde< S5.000 


15,625 


$10000 undef $25,000 


15.213 


$25000 undef $50000 


4,788 


$50,000 w more 


36.647 




24.451 


24,462 


69.608 


373,086 


-41.582 


22,386 


350,778 


63,890 


19,335 


49,770 


Under $5,000 
$5,000 undef $10,000 
$10,000 undef $25,000 
525,000 Of mofe 


22,930 

1,206 

296 

43 


22,937 

1,206 

296 

43 


60,840 
1,445 
5,810 
1,513 


331,612 
17,966 
15,759 
8,791 


-24,953 
-9,054 
-4,804 
-2,771 


21,020 

1,095 

252 

43 


305,883 
22,302 
11,424 
12,783 


50,682 

4,718 

9,139 

-1,221 


18,318 

750 
252 
39 


40,530 
2,674 
3,684 
3,106 


Billiard and pool establishments 






















BuslnesM* wttti and without net Income, total 


5.653 


5,653 


89.966 


37,312 


3.846 


2,793 


26,162 


7,304 


2,788 


2,673 




4.446 


itue 


62,600 


32,709 


9,761 


1,614 


14,916 


8,032 


2,121 


1098 




2,355 

1,766 
CI 


2.355 
1,766 
C) 


11,211 
66,154 
CI 


12,108 
16,687 
CI 


2,387 
5,504 
CI 


CI 
CI 
CI 


CI 
CI 
C) 


4,449 
2,251 

CI 


CI 
CI 
CI 






C) 
CI 






$25 000 undef $50 000 




$50,000 Of more 


_ 


Businesses »irth defied, total 


CI 


(•) 


CI 


CI 


CI 


I'l 


CI 


CI 


CI 


CI 




CI 
CI 
C) 


CI 
CI 
CI 


CI 
CI 
CI 


CI 
CI 
CI 


CI 
CI 
CI 


CI 
CI 
CI 


C) 
CI 
CI 


C) 
CI 
C) 


CI 


CI 








$25,000 or more 


„ 


Other amusement and recreation sen/ices 
























125.521 

56,119 


126 964 


1,472,620 

1,053,483 


2.216,957 


—98,425 


95 679 


1,614.991 
513,549 


700 391 


93 377 


425,904 

149,155 




56,850 


926,431 


245,242 


37,343 


167,640 


43,409 


$1 unfler $2,000 

$2,000 under $5,000 

$5,000 under $10,000 


32,441 
12,617 
5.930 
4.651 
919 
292 


32,441 
12,617 
5.930 
4.651 
919 
292 


220,717 
166,360 
154,461 
259.470 
132.107 
120.346 


470,581 
168,632 
94,570 
111,631 
42,296 
46,449 


22,557 
40,791 
43,287 
70,219 
30,093 
38,295 


24,240 

8,022 

2,764 

2,148 

259 

150 


352.294 
66,985 
34,213 
29,358 
9,839 
3,770 


95,730 
38,856 
17,070 
12,054 
2,366 
4,364 


24,212 

9,029 

4,623 

4,604 

699 

286 


64,006 
22,176 
15,587 








15,669 


Businesses with deficit total 


69,989 


70,114 


419,137 


1,297,353 


-343,667 


58,664 


1,105,036 


535,964 


50,300 


276,298 


Under $5000 


53,823 
11,035 
3,665 
1,537 


53,650 
11,036 
3.672 
1,556 


153,042 
109,163 
43,456 
1 13,474 


872,757 
196,075 
101,396 
137,056 


-93,686 
-74,624 
-54,369 
-120,988 


46,132 
9,488 
2,062 
1,048 


749,455 
185,026 
83,488 
93,406 


216,966 
85,673 
72,279 

164,636 


41,859 
5,363 
2,017 
1,131 


136 740 












67,489 


Medical and health tefvtcea 
























367446 


392.203 


17,511,400 


12,766,602 


8,746,639 


207,058 


3.560.122 


479,841 


348,126 


2.741.357 


Businesses with net income, total 


348,870 


351,726 


17,187,577 


11,890,846 


8,845,202 


175,729 


2,774,174 


271,470 


317,326 


2,565,853 




56,653 
44,798 
41,982 
69,665 
84,039 
53,774 


57,159 
44,798 
41,992 
69,730 
84,180 
53,867 


271,676 

338,252 

618,242 

2,706,606 

6,098,632 

7152,167 


974,508 

741,300 

835,190 

2,011,883 

3,443,243 

4,003,300 


52,855 

148,654 

308,892 

1,188,096 

3,047,466 

4,099,239 


39,149 
30,018 
21,860 
33,516 
31,915 
20,365 


744,355 
487,412 
435,443 
544,617 
375,183 
215,753 


177,298 
105,234 

90,855 
279170 

20,594 
^11,692 


40,169 
37,082 
39,674 
66,460 
83,046 
52,873 




$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 


113,104 
141,355 
354,407 
691,419 
1,139,159 
























Under $5000 


36,123 

3,264 

895 

142 


36,153 

3.268 

907 

149 


142,518 
58,307 
31,533 
91,465 


824,802 
99,621 
29,649 

-4.299 


-54,484 
-22,265 
-11,442 
-10,352 


29,536 

2,469 

591 

114 


673,571 

100,408 

31,912 

6,972 


205,715 
21,498 
9,179 
-919 


29,212 

1,961 

826 

85 


155 049 


$5000 under $10000 


22 250 


$10000 under $25000 


7396 


$25,000 or more 


1,942 


Offices 01 physicians 






















Bualnetae* wtth and wtthout net Income, tottf 


152,633 


154,450 


8,/2t,666 


7,302,502 


4.974,662 


91,250 


2,097,033 


230,807 


147,648 


1.781.394 




135,131 


136,237 


8,614,987 


6,716.136 


5,026,426 


77,408 


1,585,981 


103,729 


131,893 


1,654,855 




12,260 
10,390 
11,353 
25,375 
38,543 
38,096 


12,260 
10,390 
11,363 
25,418 
38,630 
38,176 


67,896 
84,610 
180,686 
882,026 
2,590,128 
4,809,639 


390.800 
292.306 
397.900 
966.423 
1.742,251 
2,967,438 


9,180 

37531 

82,479 

444,699 

1,433,447 

3,019,090 


10,621 
9,197 
9,199 
15,504 
17,928 
15,506 


319,655 
225,807 
266,257 
353,635 
266,339 
171,064 


61,965 
28,968 
49,164 
170,069 
42,465 
-202,716 


10,919 
10,044 
11,054 
25,100 
38,106 
37,506 








$5 000 under $10 000 


84 011 


$10000 under $25 000 


199,312 


$25,000 under $50,000 

$50,000 or more 


373,085 
877,113 




18,213 


18,213 


106,701 


617,406 


-51,764 


14,551 


523,415 


145,755 


16,422 


132,292 


Unttf $5,000 
$5,000 under $10,000 
$10,000 under $25,000 
$25,000 Of more 


15,574 
1.902 
705 
CI 


15,574 
1,902 
705 
CI 


68,267 
26,370 
10,104 
CI 


504,995 
83,482 
26,926 

CI 


-27,269 
-13.280 
-8,845 

CI 


12,512 

1,566 

421 

C) 


411,882 
82,677 
26,685 
CI 


120,382 
14,065 
8,866 

CI 


14,351 

1,336 

704 

CI 


104,570 
20,390 
6,326 
CI 



Footnote at end of table 



Business Returns/ 1975 • Sole Proprietorships 



196 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

{All liqufes are estmales based on samples— money amounts afe in thousands ol doHars] 



Ad|itil«d gniaa Incomt (IM* deficit) 



twi InconM 
or dafldt 



SalariM and ivagtt 



tttlutwv 

adlustiiwit* 



Total tneoma tax 



Services — Continued 

Uadteal and haaWi a«rv1c«»-Contlnuad 
Offices of dentists 
BualnaaaM arfth and wWwut not Incona. total ■ . . 



Busmesses «dli net mcome. total 



S1 under 12.000 

S2.000 under SS.000 ... 
$S.00O under SIO.OOO .. 
StO.OOO inter S25.000 . 
S2S.0OO under S50.000 . 
SSO.OOO or more 



Businesses wis\ defiol. total . 



Under 55.000 
$5,000 under SIO.OOO . . 
S10.000 under K5.000 . 
S2S.000 or mors . . 



OHices of osteopattHC pfiyswans 
Buamaiiei with and wftttout net Income, total . 
Businesses wrth net income, total 



St inter S2.00C 
S2.000 under SS.OOO . . . 
S5.000 under SIO.OOO .. 
SIO.OOO under S25.000 . 
SH.OOO under SSO.OOO . 
SSO.OOO or more 



Busnosses wnth defiot total 



Under SS.OOO 

SS.OOO under SIO.OOO . . 

$10,000 under $25,000 . 

$25,000 or more 



Offices ol diiroixactors 
Bual n aiaei with and witltout net Income, total . 



Businesses witn net income, total 

St under S2.000 
$2,000 mler SS.OOO 

$5,000 under SIO.OOO 
StO.OOO under S25.00C 
$25,000 under $50,000 
$50,000 or more 



Busmesses witit detiat. total - 

Under $5,000 
SS.OOO under StO.OOO 
SIO.OOO inter S25.000 
S25.000 or more 



Offices of optometrists 
Bualneaaea artth and irtlfiout net Income, total . 

Businesses witn net income, total 



SI inter $2,000 
$2,000 under SS 000 
SS.000 under SIO.OOO 
SIO.OOO under $25,000 . 
$2S.0OO under SSO.OOO . 
SSO.OOO or more 



Buanesses witti defol total 

Under SS.OOO 
SS.OOO inter $10,000 
$10,000 under $25,000 
$25,000 or more 

Regelered and practical nurses 

Busnesses wrtn and unVioul net income, total 

Busffiesses writi net mcome. total 

SI under S2.000 

$2,000 under $5,000 

SS.OOO infer SIO.OOO 

$10,000 under S25.000 

$25,000 under SSO.OOO 

$50,000 or more 

Busffiesses wrtn defiot total 

Under SS.OOO 

SS.OOO under SIO.OOO 

SIO.OOO inter S2S.0OO 

$25,000 or more 

Footnote at end of table 



•2.509 

76.738 

3.857 
4,958 
5,165 

20,540 

31, 

11474 

3,611 

3.S00 

(•) 
CI 



3,181 
3.059 
(■) 



n 
n 
n 

I6,789 
16,826 

n 

3,432 
2978 
5,951 
2,899 

410 






11.266 
(•) 

n 

(•) 

4,553 
4.103 
1.035 

n 

(•) 
(•) 



54.474 

53,712 

22.758 
14^79 

2J8S 



•2.735 

76.924 

3.657 
4.959 
5,165 
20,540 
31.929 
12.474 

3.81 

3.500 
CI 
C) 



3,161 

3.059 
CI 



CI 

3.432 
2.978 
S.95I 
2.699 
410 



CI 
CI 



11.266 
!•) 

n 

CI 
4.553 

4.103 



14,579 
13,990 
2.365 



5.146.351 

36,305 
52,361 
96,715 
892,047 
2.387.616 
1.681.287 

17.183 

16.122 

CI 

CI 



16<.357 

168.046 
CI 

CI 

CI 

66.570 
71,230 

C) 

CI 

C) 



550,549 

521,592 

CI 

23.678 

S9.193 
212.669 
170.847 

48.291 



CI 



C) 
C) 



•2«.559 

822.956 

CI 

CI 

CI 
224.841 
408.149 
156.786 

CI 
CI 
CI 



252.S45 

34.278 
58.378 
123.677 
36.212 



2.734.375 

55.580 
67.672 
93.661 

505.272 
1.198,645 

804,932 

75,080 

69.145 

CI 

CI 



111,647 

107.102 
CI 
C) 

C) 

39.118 
45.799 

CI 

CI 

CI 



330,679 

314.764 

CI 

35.176 
38.441 
110.963 
95.677 
2S.382 



15.895 



352,433 

33S.1S4 

CI 

CI 

CI 
100.119 
151.234 

62.439 

CI 
C) 
CI 



599.322 

232.943 
155.394 
164.952 
46.033 



2.408.523 

4.508 
16.704 
37.752 
358370 
1.139.559 
851,630 

-7.553 

-S.S21 
CI 
CI 



95,627 

96.199 

CI 

C) 
CI 

37.268 
43.711 

CI 

CI 

CI 



255,646 

260.801 

CI 

11.401 
22.669 
103.423 
93.935 
27.966 

-5155 

CI 
CI 



293.854 

295.892 

CI 
CI 
CI 

79.259 
145.531 
64.663 

CI 
CI 
CI 



205.200 

23.354 
45.525 
102.940 
33.361 



33.605 

31.038 

1.431 
3557 
3.188 
6.176 
10.926 
3.856 

2.567 

2.260 

CI 

CI 



CI 
CI 
CI 



CI 
CI 
CI 

7.078 

5.862 

C) 

2.486 
CI 

1.192 
CI 
Cl 



5.651 

4.807 

CI 
CI 

n 

2.503 

1.039 

215 



CI 
CI 
CI 



27.632 
27,179 

14.969 
6.615 
4.908 

C) 



262.406 

20.847 
47.733 
43,701 
67,169 
78.592 
26.768 

57.761 

51.035 

CI 

CI 



12.554 

12,083 

CI 

CI 
C) 
CI 
5,961 

CI 

CI 

CI 



61,300 

47.374 

CI 

18.460 
CI 

7.670 
Cl 
CI 

Cl 

(•) 



52.870 

40.401 

Cl 

Cl 

Cl 

15.478 
6,734 
2.045 



323.196 

317.928 

175.566 
60.753 
50.664 
Cl 



Cl 
Cl 



•6.017 

43,444 

30,225 
23,235 
12,406 
79,733 
-19,506 
-73,466 

24,672 

23,631 

Cl 

Cl 



3.466 

-1,180 

Cl 

Cl 
Cl 

-811 
-3.873 

Cl 

Cl 

Cl 

13,733 

6.609 

Cl 

5317 

6.117 

-330 

-2.275 

-2.868 

7.124 

Cl 
Cl 



-1.139 

Cl 
Cl 
Cl 

5.382 
-1,031 



80,971 
76,194 



34.023 
29.116 



Cl 
Cl 



74,728 

72.030 

1.675 
3.8S0 
4.014 
18.926 
31.399 
12350 



2.421 
Cl 
Cl 



3,179 

3.057 

Cl 

Cl 
Cl 

1.091 
607 

Cl 

n 
n 



15.701 

14.984 



2.886 
2.S22 



11.643 

10.949 

Cl 

Cl 

Cl 

4.513 

4.063 

1.025 



42.633 

14,626 
11.677 
13.945 
2,365 



Cl 
Cl 



196 



Business Returns/1975 • Sole Proprietorships 



Table 1.7 — Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit— Continued 

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



IndmlrY and lizt of 
n«1 IncoflM or doflctl 



Buslrtoss 
rocolpts 



Adiuslwl gross IrKoiTM (loM doflctt) 



Salartes and wagoa 



Numbor of 



oaw 

Incoffl* 

lonot and 

■tatutory 
sdjuatmants 



Total Incoin* (ax 



Services — Continued 

Uadlcal and hoaffli a«rv1c«a— Contlnuod 

Nursing and personal care laci'itjes 

r wnti and wlttrout not Incomo, total . . 

s wffli net incorrw, total 

$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25.000 

$25,000 under $50.000 

$50,000 or more 

Busrnesses witn deficrt. total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

Ottwr medical and fieallti services 

Buametso* arttfi and wtltiout net Income, total .. 

Businesses witti net income, total 

$1 under $2,000 

$2,000 under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 

Buainesses w1t^ deficit total 

Under $5,000 
S5.000 under $10,000 
$10,000 under $25,000 
$25,000 or more 

LeQal services 

Businesses with and without net Income, total ... 

Businesses witli net income, total 

$1 under $2,000 
$2,000 under $5,000 
$5,000 under $10,000 
$10000 under $25,000 

$25,000 under $50,000 

$50,000 or more 

Businesses witn defciL total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

Educational aarvloN 

Businesses wKti and without net Income, total ... 

Businesses with net income, total 

$1 under $2,000 

$2,000 under $5,000 

S5000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 

Businesses with defiol, total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more , , 

Engineering and architectural sefvteaa 

Bualneeaes wtth and without net Income, total ... 

Businesses with net income, total 

$1 under $2,000 

$2,000 under $5.000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 under $50,000 

$50,000 or more 

Businesaes with deficit, total 

Under $5,000 

$5,000 under $10,000 

$10,000 under $25,000 

$25,000 or more 

Footnote at end 01 table 



143U 

10.779 

4.343 

3,123 

1,740 

536 

e7s 

360 



3,736 
CI 
CI 



11,342 
6,983 
4,390 
6,799 
3,561 
645 

9,607 

9,236 

n 



149A74 

124,795 

27^15 
14.101 
20,200 
31,466 
22,320 
9,795 

25,189 

20,944 

2,378 

1,453 

418 



146,197 

114.092 

76.599 
23.467 
9.664 
2.291 



30.595 
940 
CI 



74,174 

57.209 

19,524 
14,365 
6,974 
9,017 
4^76 
1,033 

17,165 

15,370 
1,607 
(•) 
63 



14,951 
10.621 



3.739 



43,62< 

33.992 

11,570 
6,983 
4,390 
6.799 
3.605 
645 

9.636 

9J67 
CI 



125.758 

27.754 
14.101 
20,200 
31,587 
22,320 
9,796 

25,193 

20,944 
2,378 



147,676 

115.193 

79.162 

23.467 
9.717 
2.291 

CI 

CI 

32.663 

30.964 
940 
C) 



57.209 

19,524 
14,366 
6,974 
9,017 
4,276 
1,033 

17,165 

15,370 
1,607 
CI 
83 



793,565 

674.857 

67.662 
49.842 
47.820 
1 10.274 
155.337 
243.922 

118.698 

36.627 
CI 

19.954 
58.330 



696.366 

44.676 
51.261 
67,192 
229,851 
229,849 
75,537 

21,348 

7.964 
CI 



4,461.120 

4.352.459 

106.198 

146.126 

331.696 

1,093.228 

1,270.917 

1,402,094 

128,661 

62.070 
7.102 
18350 
21.139 



731«1 

652.353 

185,995 
167.178 
167.768 

72.636 

CI 

CI 

79.476 

62,007 
6.619 
CI 



1.377,718 

106,807 
133,547 
173.654 
396.690 
333.006 
234.014 

97.535 

64,716 
10,957 
C) 
16,054 



146,229 

125,846 

29,496 
19,968 
16.748 
14.909 
28119 
16.616 

23.766 

26.199 
C) 
C) 
-5.601 



1.027.813 

849.415 

234.072 
134,409 

94,835 
203,827 
146,476 

43,346 

161,239 

175.848 
CI 



3.835.278 

551.293 
276.424 
424.160 
856.289 
932.266 
803.409 

620.336 

545.345 
66,458 
14.693 

-5.544 



1.666.682 

1.175.222 
315.545 
136.695 

48.501 

CI 

CI 

549.681 

524.781 
24.948 
CI 



1.573,961 

1.241.022 

366,098 
212,208 
161.198 
242.333 
160.663 
96.502 

332.959 

300,116 
40,455 
CI 

-9.577 



7»J4t 
91,478 

3.436 
10.024 
12.969 

9.567 
24.320 
31.142 

-11.937 

—4.057 

-5.472 



333,773 

348,311 

10,353 
22.682 
31.282 
106.863 
133.469 
43.662 

-14.538 



2,218,916 

2.300.549 

20.708 
46.066 
147.139 
513.944 
756.380 
816.312 

-61.633 

-26.290 
-15.909 
-16,05 
-21,383 



316.562 

265.998 

66.225 

69.478 

66.655 

30.569 

C) 

Cl 



-33.600 
-5,709 
CI 



517.912 

16.311 
50,657 
65,013 
149,574 
140,564 
95,793 

-34.702 

-17.372 

-10.496 

Cl 

-5,423 



6.722 

3,917 



Cl 
Cl 
Cl 
146 

2.831 

2.517 
Cl 
Cl 
32 



32,929 

23.459 



5,903 
2,472 
4.841 



9.172 
Cl 



92,358 

72.357 

21.173 
9,073 
12,634 
15.508 
10.261 
3,981 

20,001 

16.903 

1.325 

1.423 

354 



113.269 

65.647 



64.243 
15.218 



Cl 
Cl 

27.622 

26,200 

I 

Cl' 



50,762 



9,530 
5,176 
3.985 
2.015 
404 



12.425 
1.337 
Cl 



70. 

41.609 

22.650 
8.421 
Cl 
Cl 
Cl 
5,073 

29,430 

22.489 
Cl 
Cl 
2.246 



587.923 

430,473 

163,629 
94,586 
53,507 
61,730 
14,565 
4.035 

160.162 

150.359 
Cl 



990.334 

402.559 
124,976 
156,236 
165,875 
99,794 
39,292 

439164 

371.010 
32.151 
26.575 
9.429 



1,688,649 

1.195.437 

950.564 
161.936 

49.325 

15.157 

Cl 

Cl 

493.112 

462.757 
22.623 

Cl 



547.066 

269.639 
118.221 
63.220 
56.964 
13.986 
5,036 

260.948 

246,674 
31,529 
Cl 



-7,441 

3,410 
1,523 
1.366 
2.605 
2.432 
-17.597 

6.293 

7,767 

-2.375 



106.117 

70.631 

40.090 
17.141 
10.046 
15.234 
-1.556 
—4,351 

35,615 

34.465 
Cl 



544,395 

126.026 
105,380 
118765 
176.470 
76092 
-52.195 

262.805 

200.625 
50.216 
6.369 
6.410 



331,252 

225.247 

158.413 
64.131 
16,915 
2.775 
Cl 
Cl 

106.005 

95.624 
6,034 
Cl 



262,757 
176,044 



43,330 
32.965 
35,795 



66,713 

68,616 
19,422 
Cl 
-4,695 



1.580 

6.074 
Cl 



523 

674 
261 

2.522 

2.236 
Cl 

n 

Cl 



36.33I 

30.155 

9.530 
6.136 
4,344 
6.103 
3.561 
641 



6.127 
Cl 



133.195 

112.616 

22.626 
11.024 
16,355 
29,749 
21,767 
9,597 

20,469 

16,404 
1.564 



120,330 

92.606 

63.262 
16.015 
9.406 
2.287 

27.524 

26.750 
130 

Cl 



51.034 

17.987 
11,575 
7,714 
6,536 
4,232 



14,610 

12.979 
1.562 
Cl 
Cl 



Business Returns/ 1975 • Sole Proprietorships 



197 



Table 1.7— Individuals with Sole Proprietorship Businesses: Adjusted Gross Income by Selected Industry and Size of Income or 

Deficit — Continued 

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



Business 
rK«lpU 



Adjusted gross Income (less deflctt) 



Net Income 
or deflctt 



Salaries and wages 



Number of 
returns 



Other 

Income 

less 

losses snd 

statutory 

adjustments 



Total Income tai 



m 



Services— Continued 

AccouitlnQ, mnXUii^ md booUilcplnQ 
BuainMM* arWi and wIthcMjl ntt Incom*. total 
Busnesses witn net mcoine. total 



SI inter S2.IX» 
S2.000 ixdei SS.OOO 
S5.00C K«)e> S10.000 

SIO.OOO tnk> S2S.(X» 
$25,000 unlet tSO.OOO . 
SSO.OOO or more 



Busnesses with deficit total 

Under SS.OOO 
SS.OOO under SIO.OOO 
S10.000 under S2S.000 
S2S.0OO or more 



Certified putAc accountants 
Bualneaaet wm and wtthout net Income, tc 

with net income, total 



S1 under S2.000 
S2.000 under SS.OOO ... 
SS.0OO Kider SIO.OOO .. 
SIO.OOO tnder S2S.0OO 
$25,000 under $50,000 
SSO.OOO or more 



Busviesses with defioL total 



under SS.OOO 

SS.OOO under SIO.OOO . . 

SIO.OOO under $25,000 . 

$25,000 or more 



CIttier accounting. amSbng, and 
services 



Btoaieases with net income, total 

$1 xider $2,000 
$2,000 irder $5,000 
$5,000 inter $10,000 

$10,000 inter $25,000 
$26,000 under $SO.0OO 
$50,000 or more 

Busviesses with deficit, total 



Under SS.OOO 
$5,000 under StO.OOO .. 
SIO.OOO under S2S.0OO . 
$25,000 or more 



Ottter aervleaa 



with net income, tot^ 



$1 inter $2,000 
S^000 tnler SS.OOO 
SS.OOO inter S10.000 
$10,000 unttSf $25,000 . 
$25,000 under $60.000 . 
$50^100 or mora 



Busviesses with deficit total 



Undei SS.OOO 

SS.OOO inter $10,000 .. 

$10,000 inter $25,000 . 

$25,000 or more 



Nature of Business Not Allocable 



euameeaes with and wtthout net Income, total . 
Businesses with net income, total 

$1 under S2.000 

$2,000 under $5,000 

$5,000 under SIO.OOO 

$10,000 inter $25,000 

$25,000 inter $50,000 

$50,000 or more 



Businesses with deficit total . 

Under $5,000 

$5,000 inter $10,000 

$10,000 inter $25,000 

$25,000 or more 



isii.a9i 

I29,41S 

65.263 
24J67 
14.496 
16.683 
6.446 
1j97 

21.477 

20.472 



16.959 

21.893 

5415 
3.511 
2.381 
5.919 
3.753 
1,014 

4.462 

4.395 

n 



107.992 

60.177 
21.476 
1^117 
10.964 
2.695 
563 

17.015 

16.077 

(•) 

{•) 

CI 



113.488 

62.484 
25,183 
12080 
10.793 
2.668 
1.248 

80,102 

76,536 

2420 

707 



13.914 

7.811 
3.891 
1.340 

Pi 



4.669 
4«2S 



130,013 

65.571 
25.016 
14.498 
16, 
6,448 
1,597 

21,477 

20,472 
(■) 
(•) 
(•> 



21.893 

5,315 
3,511 
2,381 
5,919 
3,753 
1,014 

4,482 

4.395 
(•) 
CI 
C) 



108,120 

60,256 
21,505 
12,117 
10,964 
2695 
583 

17,015 

16,077 

n 

CI 
CI 



196.333 

114,970 

62.970 
25.183 
12.080 
10.793 
2688 
1.258 

81.353 

77.786 

2420 

707 

440 



1SM4 

13,934 

7,811 
3,891 
1,340 

CI 

CI 
44 

4,870 

4,625 
CI 
CI 
CI 



1,715J07 

1,681.838 

112.472 
163.799 
192.829 
S86.228 
401,769 
224.741 

33.369 

25.448 
CI 
CI 
CI 



1M7,464 

2,619.964 

1.162.644 
436.382 
258.669 
426.355 
245.725 
96,175 

368.346 

351,347 
CI 
CI 

CI 



13,488 
19.507 
42.375 
221.751 
238.636 
146,172 


123,977 
89.495 
71.762 
173.224 
146,438 
68,680 


6,055 


95,943 


5,741 
C) 
CI 
CI 


92,379 
CI 
CI 
CI 


1,027.223 


2229.863 


999,909 


1,958,306 


98.984 
144.292 
150.454 
364.477 
163.133 

78.569 


1.043.349 
346.867 
167.127 
255.131 
99.267 
27.495 


27.314 


272.403 


19,707 

CI 


258.968 
CI 
CI 

CI 


1.41U46 


3.592106 


1.209.000 


2180.663 


137.411 
162.877 
195.288 
351.869 
161.357 
200.198 


1.079.344 
362.433 
228.313 
263.458 
128.307 
147.240 


202.249 


1.434.522 


174.350 
4.038 
1.925 
21.936 


1.445.346 
73.619 
24.346 

-109.093 


236.083 


263.426 


200.905 


192.314 


41.169 

25.648 

61,367 

C) 

CI 

27J21 


101.577 
43,527 
12285 
CI 
CI 
7.224 


37,176 


77.082 


32700 
CI 
CI 
CI 


68,746 
CI 
CI 
C) 



838.911 

47.769 
77.483 
105,023 
282.036 
220.843 
105,757 

—31.444 

-13.241 
CI 
CI 
CI 



330,200 

333.706 

4.804 
11.157 
18.958 
104.072 
127.347 
67.368 

-3.506 

-2.920 

CI 
CI 
CI 



505.205 

42,965 
66.326 
86,065 
177,964 
93,496 
36,369 

-27,936 

-10.321 
CI 
CI 
CI 



456,490 

597.565 

45.287 
79.290 
65.311 

172.291 
90,394 

124,992 

-141,075 

-90.720 
-16.658 
-9,629 
-23.666 



44.269 

57.156 

5J06 
12.316 

9.006 
CI 
CI 
11.199 

-12869 

—5.110 
CI 
CI 
CI 



117,099 

97.298 

56.398 
17.575 

8 753 
10.548 

3.224 
884 

19.801 

19.171 
CI 
CI 
CI 



18.784 

14.680 

4.484 
2.900 
1.569 
3.332 
1.890 
505 

4.104 



7.216 

1,334 

379 

15.697 

15.069 
CI 
CI 
CI 



5109 
1.609 



71.231 

68.249 

2164 

561 

257 



10,321 

7.240 

4.605 
1.754 

CI 

CI 

CI 

CI 

3.309 

3.115 
CI 
CI 
CI 



1.503.061 

997.135 
276.365 
103.592 
96.796 
22.293 
9.802 

358.905 

344.103 
CI 
CI 
CI 



254.707 

101.727 
63.733 
31.587 
36.752 
13.191 
7.717 

88.536 

88.500 



1,254.882 

899.146 
212.632 
72.005 
60.044 
9.102 
2.085 

270.369 

255.603 
CI 
CI 
C) 



2570,101 

1.290.966 

828.734 
222.753 
108.915 
66.926 
34.439 
27.293 

1.302.970 

1.213.418 
56,675 
22,657 
6.220 



159.9(9 

101.315 

70.397 

21.744 

CI 

CI 

CI 

CI 

62,436 

52.858 
CI 
CI 
CI 



277.992 

117.740 
82.534 
50.274 
49.523 
2.569 
-19,384 

40,665 

20,465 

I'l 
CI 
CI 



16.076 

65163 

17,446 
14.605 
21.217 
32.400 
5.900 
-6,405 

10,913 

6.799 

CI 

CI 

CI 



227.345 

196,219 

101.238 
67.929 
29.057 
17.123 

-3.311 
-12979 

29.972 

13.686 
CI 
CI 
CI 



302.130 

205.323 
60,390 
34,067 
24,239 
3,474 

-5.045 

272.627 

322.648 

32.002 

11.318 

-93.445 



33.841 

25.974 
9.467 
1J75 

CI 

CI 

CI 

27.515 



132.757 

114.313 

56.279 
20.733 
13.692 
15.925 
6.329 
1.593 

18,446 

18.071 
CI 



25.267 

20.863 

5.083 
3.036 
2.381 
5.606 
3.743 
1.014 

4.404 

4.340 
CI 



107.937 

93.697 

51.425 
17.697 
11.311 
10.319 
2,586 
579 

14,044 

13.731 
CI 



90.837 

49533 
17.493 
10.657 
9.964 
2.680 
1.166 



65.119 

2127 

705 

138 



12956 

9.717 

5.052 
2,462 
1.339 

CI 

I'l 

CI 

3,467 

3,395 
CI 
CI 
CI 



»L. 



CI Estlmale » not shown separately ttecause ol ttie small number ol sample returns on which i\ was based However, the data are included m the appropnale totals 
NOTE: Because ot the small number ot sample returns, data are not shown separately tor all industries, however, ttiey are included in the appropriate totals 



198 



Business Returns/ 1975 • Sole Proprietorships 



Table 1.8— Farm Proprietorships: Selected items, by Farm Industry and Size of Receipts 

{All figures arc estimates based on samples— money amounts are in thousands ol dollafs] 



Indust/Y. ■^2* 0' '"rm butln«u recslptt 


Number of 
farms 


Farm 
buajnesa 
recetpu 


Agricultural program 
payments received 


Commodity crmllt 
loana received 


Conaervatlon expenses 


K^'V clearing eipenaes 


Net Income 




Number 




Number 


Amount 


Numbsf 


AmvHtnt 


Humbef 


Amount 


(less deficit) 




(t) 


(2) 


13) 


(<) 


(51 


|6| 


m 


(•) 


m 


(101 


(111 


Farms, Total 
























Total 


3.122,393 


65,286.657 


467.876 


537.120 


8.615 


28,036 


130,536 


126.532 
14.961 
45,053 
30.499 
36.019 


76.978 
33.878 
26.665 
12.958 
3.477 


59,705 
12.119 
20.600 
20.186 
6.800 


4.974.807 

-2.363.401 
1.928.243 
3.005.821 
2.404.144 


Unoef $5 000 


1.541,102 

1.159.934 

309.648 

111.709 


2.513.830 
18.699.983 
18.784,796 
25,068.048 


134,749 
215.551 
87.762 
29.814 


57.516 
213.664 
164,964 
100.966 


1,877 

4,156 

1.931 

651 


426 

7.499 
12,091 
8.020 


37,435 
55,765 
26.643 
11,496 


S5000 undef S40.000 
$40,000 urOef S100000 
S'OOOOO w mofe 


FWd crop 
























Total 


1.334.421 


28.809 120 


201.891 


290.517 


4,746 


13.923 


63.111 


69,413 


38.722 


26.069 


5.487.597 


under SS.OOO 
$5000 under S40.000 
S40.000 under SIOO.OOO 
5100,000 or more 


536.882 

599.867 
144.696 
50.976 


1.087.191 
9.371.792 
8.801.215 
9.548.922 


43,003 
101,717 
42,451 
14.720 


20.634 

118.551 
83.614 
57.718 


CI 

3.324 
CI 
184 


CI 

6.833 
CI 
2.704 


13,054 
29.225 
15.029 
5.803 


5.912 
24.594 
17.751 
21,156 


15.384 
14.371 
7.418 
1.549 


4.349 
9.057 
9.854 
2.799 


-223.159 
1.908.566 
2.116.659 
1.685.531 


Fruit, Ire* nut. and vegetat>le 
























Total 


159.630 


3.786.060 


9.543 


9.792 


CI 


CI 


3.849 


4,623 


3,761 


5,394 


200.277 


Under 55.000 
55.000 under 540.000 
540.000 under 5100.000 
5t00.000 o< more 


91,447 
47,246 
12.563 
9.374 


123.515 

621.746 

787.048 

2.053.751 


CI 

3.119 
1.382 
3,290 


CI 

2.149 

796 

4.519 


CI 


CI 


950 
2.616 
(•) 

219 


210 
3,057 
CI 
U13 


1,620 
CI 
Cl 
38 


1.196 
Cl 
Cl 
136 


-181.768 
58.867 
103.386 
219,792 


Hortlcuttural specialty 
























Total 


18.091 


416.442 


CI 


CI 


- 


- 


(•) 


CI 


n 


Cl 


20,573 


Under 55.000 
$5,000 under 540.000 
$40,000 under $100,000 
SIOO.OOO Of more 


9.595 

6.753 

976 

767 


10.944 
127,575 

63,634 
214,289 


CI 

CI 


CI 
C) 


2 


z 


(•) 


CI ~ 


Cl 
Cl 


Cl 
Cl 


-16.516 
-139 
12.461 
24.767 


Uveatoch 
























Total 


1.359.779 


31.105.481 


233,400 


226.024 


3.671 


13,739 


56.327 


45,705 


29.487 


25.829 


-360.256 


Under 55.000 
55.000 under 540.000 
$40,000 under 5100.000 
5100.000 or more 


683.202 
478.638 
148.497 
49.442 


1,139,641 
8.200,066 
8.956,879 
12.606.695 


72.806 
105,678 
43,402 
11,514 


24.904 
84.272 
79.508 
37.340 


CI 
CI 

1.685 
467 


CI 

CI 

7.780 
5.316 


17,682 
22,873 
10,376 
5,396 


6.256 
14.506 
11.660 
13.263 


12.208 
10.199 
5.193 
1.887 


4.251 
7.550 
10.172 
3.856 


-1.498.985 
-82.410 
764.267 
456.670 


Animal apeclatty 
























Total 


54.705 


424.159 


1.347 


230 


- 


_ 


(•) 


n 


Cl 


Cl 


-173.652 


Under 55,000 
55.000 under 540.000 
540.000 under $100,000 
$100,000 or more 


43330 
9155 
1.168 
1.052 


36.093 
111.191 

79.157 
197.718 


n 

C) 
CI 
CI 


r 

C 
(• 
(• 


= 


z 


(•) 
C) 


n 

Cl" 
C) 


•1 


Cl 
Cl 
Cl 


-122.632 
-41.656 
-1.252 
-8,112 


Farms not allocable 
























Total 


195.767 


725.395 


20.895 


19.515 


CI 


CI 


6.246 


4.251 


3.947 


2.163 


-199.730 


under S5.0OO 

$5,000 under 540.000 

$40,000 under 5100.000 

$100 000 or more 


174.646 
18.275 
1.748 
1.098 


116.446 
267.613 
94.863 
246.473 


16.450 
3.645 
CI 
283 


9.610 
7.513 
C) 
1.357 


CI 
CI 
CI 


CI 
CI 
CI 


5.429 
371 
(•) 
CI 


2,556 
391 
CI 
CI 


3.936 
Cl 
Cl 
Cl 


2.129 
Cl 
Cl 
Cl 


-320.341 
85.015 
10.300 
25.296 


Farms, Operators Only 
























Total 


2.761,783 


62.388.014 


431.078 


496.990 


7.869 


26.260 


111,832 


104,247 


73.734 


56.557 


3.561.755 


Under 55 000 


1.348.473 

1.000.463 

301.668 

111.179 


2.135.674 
16.929.334 
18.340,654 
24.982.352 


124.050 
191.891 
85.423 
29.714 


52.649 
186.653 
158.647 
100.841 


CI 

3.736 

1,920 

651 


CI 

5.926 
12.080 

B.020 


32.469 

43.153 
24.856 
11,352 


13.936 
26.189 
29,123 
34.999 


33.300 
24182 

12.797 
3.455 


11.991 
17.706 
20.061 
6.779 


—2.519.334 


55.000 under 540.000 
540.000 under SIOO.OOO 
5100,000 or rnore 


921.711 
2.794.673 
2.364.705 


Field crop 
























Total 


1.037.137 


26.429.428 


169,476 


249.689 


4.221 


12,311 


48,135 


50.696 


35.734 


22.990 


4.243.522 


Under 55,000 

55,000 under 540,000 

540,000 under 5100,000 
$100,000 or more 


388.722 
458.940 
138.962 
50.513 


765.911 
7.670.379 
8.493.985 
9.479.153 


34.461 
79.553 
40.810 
14.652 


18.559 
92.657 
80.843 
57,630 


CI 

2.904 
CI 
184 


CI 

5.260 
C) 

2.704 


9,074 
18,700 
14,702 

5,659 


5.032 
8.992 
16.536 
20.136 


14.938 
12.012 
7,257 
1,527 


4.295 
6.168 
9.749 
2.778 


-364,391 
1,016.196 
1.940.505 
1.651.210 


Fruit, tree nut and vegetable 
























Total 


152,936 


3.743.576 


8.084 


7,520 


CI 


C) 


3.178 


2.151 


3,761 


5.394 


185,120 


Under 55.000 

$5,000 under 540.000 
540.000 under SIOO.OOO 
SIOO.OOO or rnore 


85.634 
46.480 
12,463 
8.359 


106.458 

809.371 

779.393 

2.048,354 


';iio9 

';i283 


CI 

2,140 
CI 

4,496 


l-l " 


C) ~ 


950 
1.945 

"219 


210 
586 

';i3i3 


1.620 
Cl 

"38 


1.198 
Cl 

Cl 

136 


-184.177 
51.938 
98.256 
219.103 


Horticultural apeclatty 
























Total 


18.051 


415,007 


CI 


C) 


_ 


- 


CI 


CI 


Cl 


Cl 


21.699 


Under 55.000 
$5,«)0 under 540.000 
540.000 under 5100.000 
$100,000 or more 


9,595 

6.713 

976 

767 


10.944 
126.140 

63.634 
214.269 


C) 


CI 
CI 


2 


5 


(•) ~ 


CI 


Cl 
I'l 


Cl 
Cl 


-16.516 

987 

12.461 

24.767 


Uveatoclr 
























Tow 


1.346.561 


30.872.827 


232,251 


222,394 


3,601 


13.725 


54,619 


45.142 


29.361 


25.824 


-403.156 


Under $5,000 


677.695 
472.852 
146.618 
49.416 


1.130.057 
8.092.781 
8.948.970 
12,801.019 


72.766 
105.205 
42,791 
11,489 


24.866 
83.980 
76.224 
37.324 


CI 
CI 

1.685 
467 


C) 

C) 

7.780 
5,316 


17.682 
21.815 
9.726 
5.396 


6,256 
14,102 
11.501 
13,283 


12.206 
10,075 
5,193 
1,887 


4.251 
7.545 
10.172 
3.856 


-1.492.937 


$5,000 under 540.000 


-115.448 


$40,000 under $100,000 


750,106 


$100,000 or more 


455.123 


Animal apeclatty 
























Tout 


54,700 


424.152 


1.347 


230 


_ 


_ 


C) 


CI 


Cl 


C) 


-173.630 


Under 55.000 

$5,000 under $40,000 

540.000 under 5100.000 


43,326 
9,154 
1.168 
1,052 


36.093 
111.184 

79.157 
197,718 


R 
I") 

C) 


C) 


2 


Z 


C) 
C) 


n 

n ~ 

n 


n 

Cl 
Cl 


C 
C 
C 


-122.619 
—41.647 
-1.252 


SIOO.OOO or more . ' 


-8.112 


Fanm not aHocabM 
























Total 


152.378 


503.024 


19.120 


18.115 


n 


n 


4,894 


3.716 


3.617 


2.089 


-311.800 


Under 15.000 

15.000 under 540.000 


143.501 
6.324 
1.481 
1.072 


66.211 
119.479 

75.515 
241.819 


15.735 
2.632 

'■'283 


9078 
6677 
CI 
1.357 


n 
n 


n ~ 

CI 


4.443 

CI 
CI 
CI 


2,411 
C) 

CI 
CI 


sjoe 

C) 
Cl 
Cl 


2.055 
Cl 
Cl 
Cl 


-338.694 
9.683 


540.000 under SIOO.OOO 


-5.403 


$100,000 or mora 


22.614 







Fooinotes al end o( table 



Business Returns/1975 • Sole Proprietorships 



199 



Table 1.8— Farm Proprietorships: Selected Items, by Farm Industry and Size of Receipts 

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





Humt)er of 
farma 


1 

Farm 
tMjalneaa 
recetpta 


Agricultural program 


Commodity credit 
loana received 


Conaervatlon eipenaea 


Land cleartng eipenaea 


Net Income 




Number 


Amount 


Numlier 


Amount 


Number 


Amount 


Number 


Amount 






(t) 


01 


(J) 


(•) 


(5) 


«) 


m 


(•I 


(») 


110) 


(11) 


Farms. Landlords Only 


























360610 


2.676 643 


36 796 


36 130 


746 


1 756 


16,707 

4.966 

12.612 

965 




3.244 

CI 

2.463 
CI 
CI 


3.148 

CI 

2.894 
CI 
I'l 


1,413,052 

155,933 

1.006,532 

211,148 

39,439 




192.629 

159,471 

7,960 


376,156 

1,970,649 

444,142 


10,699 
23,660 
2,339 


4.867 
27,031 
6,107 


CI 
CI 
CI 


CI 
CI 

I'l 


1,025 
16.664 
1,376 








FWdcrap 


















Tow 


297,294 


2.379,692 


32,415 


30,626 


525 


1.612 


14.976 


16,717 










150,160 

140.927 

5.734 


301,280 
1,701,413 
307.230 


8.542 
22.164 
1.641 


2.075 
25.694 
2.771 


CI 

I'l 

CI 


CI 
C) 
CI 


3,960 

10,525 

327 


860 
15.602 
1.215 


I'l 

2,359 
CI 
CI 


CI 
2,669 

CI 


141,232 
892,368 
176.154 
34.321 








FnA ITM out tnd v*g«tiMt 




















Total 


6,694 


42.484 


CI 


CI 


- 


- 


CI 


CI 


- 


- 


15,157 




5,613 
766 
(•) 
(') 


17.057 
12.375 
(•) 
(') 


C) 
CI 
CI 
CI 


C) 
C) 
C) 
CI 


— 


- 


CI 


CI 


- 


- 


2.409 
6.929 
CI 
CI 








Hortcurturil mcMtl 






















Tola) 


(•) 


(•) 


- 


- 


- 


- 


- 


- 


- 


- 


CI 




CI 


CI 


= 


2 


2 


2 


= 


= 


~ 


~ 






I'l 




$100,000 ex more 


- 


unuodi 


























13 196 


232 654 


1 149 


3 630 


CI 


CI 


CI 

CI 
CI 


CI 

CI 
CI 


n 

CI 
CI 


CI 

CI 
CI 


42,698 

-6,048 
33,038 
14,161 
CI 




5.507 
5.766 
1.679 
(•) 


9.584 
107.285 
109,909 
C) 


CI 
CI 
CI 
CI 


CI 
C) 
C) 
CI 


CI 


l-l 


iS.OOO under $40,000 

$40,000 under $100,000 
$100,000 or more 


Minal aoKWty 
























Total 


(•) 


C) 


- 


- 


- 


- 


- 




- 


- 


CI 






C) ~ 


2 


^ 


2 


2 


2 




2 


= 


CI 
CI 


$5 000 under $40 000 


S40 000 under $100 000 


$100,000 or more 


- 


Fanna not aHocatrie 
























Total 


43.389 


222.371 


1,775 


1,400 


n 


n 


1.352 


533 


CI 


CI 


112.070 


Under $5,000 

$5,000 under $40,000 
$40,000 urxJer $100,000 
$100,000 ex more 


31,145 
11,951 
267 
(■) 


50.235 
148,134 
19,348 
C> 


CI 
CI 
CI 


CI 
CI 
CI 


n 

CI 


n 

CI 


CI 
CI 

CI 


CI 
CI 
CI 


Cl 


CI 


18.353 
75.332 
15.703 
CI 



(*) Esbmale is rxit shown separately because of the small number of sample returns on which it was based However, the data are included in the appropnate totals 



Section 2 



Partnerships 



CONTENTS 

Industrial activity by State, 201 
Balance sheet data, 202 
Change page, 203 

Charts 

2A Ten leading partnership 

activities for 1975 compared 

with 1974, 202 
2B Percent distribution of 

number of partnerships and 

amount of net income (less 

deficit) by year of 

organization, 203 

Basic Tables 

2.1 Partners, receipts, selected 
deductions, and net income, 
by industry, 20^4 

2.2 Income statement for selected 
industries, 212 

2.3 Receipts, selected 
deductions, and net income, 
by selected industries and 
size of business receipts, 220 

2.1) Receipts, payroll, 

depreciation, and net income 
for selected States and 
selected industries, 240 

2.5 Partners, receipts, and net 
income, by State and selected 
industries, 256 

2.6 Receipts, net income, 
depreciation, and depreciable 
assets, by size of business 
receipts and selected 
industries, 282 

2.7 Receipts, payments to 
partners, and net income, by 
number of partners and 
selected industries, 293 

2.8 Receipts and net income for 
selected industries, by year 
of organization, 303 

2.9 Balance sheet and income 
statement, by selected 
industries, 304 

2.10 Balance sheet and income 
statement, by industrial 
division and size of total 
assets, 310 

2.11 Partnership payments to 
retirement plans for 
employees or partners, by 
Industrial division and size 
of business receipts, 321 



The statistics in the 
partnership section of this report 
are estimates derived from a 
stratified sample, selected before 
audit, of partnership returns of 



income filed for the 1975 income 
year. The 1975 income year was 
defined to include accounting 
periods which ended July 1975 
through July 1976. About 1.1 
million partnership returns were 
filed for this period, over 80 
percent of which were for the 
calendar year accounting period 
ended December 1975. 

The statistics in this 
section cover partnerships, joint 
ventures, syndicates, groups, 
pools, and most other associations 
of two or more persons organized 
for profit that were not specifi- 
cally 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) incom^ tax return. 

Not all partnership business 
activity is represented 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 expenses items were not 
reported as a part of the partner- 
ship's income statement. They 
were reportable only on the part- 
ners' returns (although not always 
identifiable as such) and thus are 
not included here. This category 
included capital gains and losses; 
gains and losses on sales of cer- 
tain property used in the trade or 
business and on "involuntary 
conversions" of property (Code 
section 1231); charitable contri- 
butions; most dividends received 
from "domestic" corporations; and, 
for taxable years ended after 
1974, depletion on oil and gas 
properties. 

In addition, the pairties 
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 751, not to be 
considered as partnerhlps. The 
partners in such an agreement 
reported their share of the busi- 
ness 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 partnerships in 
the Statistics of Income, Individ- 
ual 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 addi- 
tion to net profit. 

Chart 2A shows a ranking of 
the ten leading partnership 
activities by business receipts 
and number of partnerships for 
1975 and compares business 
receipts and number of partner- 
ships for 1974 and 1975. Chart 2B 
shows a distribution of the number 
of partnerships and the amount of 
net income (less deficit) by year 
of organization. 



INDUSTRIAL ACTIVITY BY STATE 

Tables 2.4 and 2.5 present 
selected data classified by 
industry and by the State shown in 
the mailing address of the part- 
nership's return. This was 
usually the State where the part- 
nership conducted its business, 
although a few partnerships used 
other addresses, such as business 
offices or private residences of 
the partners, the office of the 
practitioners who prepared their 
returns, or post office boxes. 
These data may serve as estimates 
of partnership business activity 
within a State although some part- 
nerships were operated across 
State lines. However, it was 
assumed that most partnerships 
conducted all their business 
activity in the same State as the 
mailing address of the partner- 
ship's return. This is a limita- 
tion in using the data, expecially 
for larger partnerships (such as 
security dealers) and for certain 
other businesses including joint 
ventures whose mailing address 



201 



202 



Business Returns/1975 . Partnerships 



Chart 2A 

Partnerships 



Ten leading partnership activities 
for 1975 compared with 1974 



I I 1975 

[1974 



Activity ranked by— 

Business Receipts (Billion dollars! 



Number of Partnerships (Thousands! 



Legal 
services 



Livestock 
farms 



Grocery 
stores 



General 

building 

contractors 

Field 
crop 
farms 

Certified 

public 

accountanii 

Gasoline 

service 

stations 

Wholesale 
farm -product 
raw materials 



Physicians 



8.0 



JTe 



5.7 
5.9 



5.2 
4.8 



4.3 



4.9 



4,1 
3.9 

4.0 



3.1 



"1 3.6 

J 3.4 



is 



3.5 
3.3 



20.9 Building I 
rentals | 



i-ioioing and j 1 
investment ^bh^^^h^^^h 

companies* HHHH^HHII 


Livestock 1 

farms K 


|53 




Field crop 


|41 


farms ', 


.J 40 



83 
88 



Nonbuitding 

reaf estate 

rentals 

Legal 
services 



Eating 
places 



General 

building 

contractors 

Investment 
clubs 

Gasoline 

service 

stations 



B 

Bra 

B 
B 
B 



32 
30 

25 
28 



23 
24 



19 
18 

17 
15 



16 
17 



"Excludes investnnent clubs 
&:and common trust funds 



Sour^s: Table 2.1 



represented merely the location of 
the office where their books of 
accounts were maintained. 

The sample of partnership 
returns was designed to yield 
national rather than State 
statistics, so reliable State 
estimates were not possible 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 district to increase the 
reliability of the State esti- 
mates, the United States totals 
differ slightly from totals in 
other tables. 



BALANCE SHEET DATA 

Assets and liability 
information for those partnerships 
filing balance sheets is shown in 
table 2.9 classified by selected 
industry and in table 2.10 classi- 
fied by size of total assets. 
Partnerships classified as having 
balance sheets include those 
reporting zero assets because they 
had liquidated. Although only 
about 73 percent of all partner- 
ships are covered in these tables, 
most of the larger partnerships 
did include a balance sheet with 
their return. Consequently, 83 
percent of partnership profits are 
included on returns with balance 
sheets. 



Business Returns/1975 . Partnerships 



203 



Chart 2B 

Partnerships 



Percent distribution of number of partnerships and 
amount of net income (less deficit) by year of organization 



Billons of dollars 



Number of partnerships 
N«t income (less deficit) 




12.7% 



11.1% 



8.5% 



Percent 
20 



13.8% 



-2- 



n 



Notshown Before 1960 1960-64 1965-69 1970 1971 1972 1973 1974 1975' 

Year of organization 



Includes a small number of part-year partnerships organized in 1976 with accounting periods ended January— June 1976. 
Source: Table 2.8 



15 



10 




CHANGE CHAMGES TO LAST YEAR'S PARTNERSHIP STATISTICS 

rAOh Several of the statistics appearing in the Statistics of Income, 1974, 

Business Income Tax Returns, have been revised since that volume was published. 
The revisions are in partnership total assets. 

The volxme in which the changes are to be made is: 

STATISTICS OF INCCME— 1974 
Business Income Tax Returns 
Sole Proprietorships 
Partnerships 

Department of the Treasury 
Internal Revenue Service 

Publication 438 (7-77) 

The changes which appear below should be made in table 2.8, pages 199 and 203, 
of that volume. 

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





All active 
partnerships 


Partnerships with balance sheets, by size of total assets 


Industrial division, item 


Total 


$50,000 

under 
$1CG,COO 


$100,000 

under 
$250,000 


$5,000,000 
or more 


All industrial divisions: 


(1) 


(2) 


(3) 


(*) 


(5) 


Change total assets — 


283,426,107 

218,120,812 

70,765,018 
3,654,621 

166,910,017 
163,715,119 


233,426,107 
213,120,312 

70,755,018 
8,654,621 

166,910,017 
163,715,119 


7,333,800 
7,445,973 

640,512 
702,685 

No chaiige 


17,560,463 
17,563,661 

No change 

10,982,575 

10,935,773 


142,948,537 

77,577,371 

63,162,968 
990,398 

63,631,112 
60,635,016 


To 


Agriculture, forestry, and fishing; 
Change total assets — 


To 


Finance, insurance, and real estate: 
Change total assets— 


To 





204 



Business Returns/ 1975 • Partnerships 



:!8"g_ S2ss: 



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Cj «i W «^^Wr-- 



h 



"8182 S3R 8RS; 






:: =t ::2S!j- 









3 
•D 
C 

>. 
» 

8 s 

c 



■D £ 

C E 

a 

«) „ 

C c 

o z 

*" 

3 _ 

1 § 

O J, 

« E 



0) 
OT 



a 1 
u ■£ 
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Business Returns/1975 • Partnerships 



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212 
PARTNERSHIPS 



Business Returns/ 1975 • Partnerships 
Table 2.2 —Income Statement for Selected Industries 

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





M 

liKknlitoi 


Agriculture, foraalry. and flablng 


UMog 




Total 


Fanita 


Agricdlml 
aervless 


Tot« 


OH and 

sitracnon 


Olhet 

MtUng 




Total 


FleM 
crop 


Fruit, tfM 
nut, and 


Uvouodi 


Omar 




(1) 


m 


(3) 


(«) 


(5) 


lei 


m 


(•) 


(•I 


(101 


(11) 


























Nwnbec ol partnetsnips 


1.073,094 


123.173 


110,106 


41.383 


12,301 


52,528 


3,893 


13.067 


15.571 


12.974 


2sm 


Total rscecis 


148,417,529 


13,326,402 


12,209,271 


4.372,630 


1,490,128 


6,002,635 


343,876 


1.117.131 


4.241.673 


2,838,897 


1.402.976 




142,505,781 

391.887 

50.635 

2,477,173 

649,343 


12,612,792 
12,970 
2,913 
68,467 
86,131 


11,530,643 
12,397 
2,698 
65,697 
81,862 


4,083,827 

6,786 

570 

23,213 

27.937 


1,392,531 

3,762 

282 

11,522 

13,351 


5,720,665 
1,849 
1,566 
30,141 
39,292 


333,420 
CI 
CI 

621 
1,262 


1.062.149 

CI 

CI 

2.770 
4.269 


4.001.011 

59.580 

CI 

31.309 

19.514 


2,626,571 
59,560 

CI 
J7J96 
13,361 


1.374.440 




_ 


NOfiqualrtying dividends 
Intefest received 
Rents received 


4,013 
6,153 




279,433 

23,349 

359,566 

1,680,362 

140,679,959 

64,672.843 
7.667.685 

42.608.734 
4.585.836 
3.321.427 

14.641.266 
8.152.127 


16,884 
19,527 
56,581 
450,137 

12,430,758 

7,840,001 
443,067 

2,498,980 
827,800 
298,363 

4,210,187 
438,396 


16,606 
19,527 
53,263 
426,178 

11,421,487 

7,331,611 
412,683 

2.166,764 
776,076 
266,346 

4,112,011 
402,469 


3.344 

4.458 

19.892 

202.603 

3.719.543 

2.179.117 
97.042 
365.737 
264.979 
69.244 
1.462.100 
99.985 


272 
CI 

5,854 
61,332 

1,438,692 

768,211 
11,063 
57,161 

242,41 1 
65,212 

422.594 
10.230 


11,339 
12,480 
26,052 
159,051 

5,936,937 

4,149833 
298,465 

1,693,640 
211,961 
114,250 

2,117,489 
285,972 


CI 

CI 

1.485 
3192 

326.315 

214.450 
6.313 
50.226 
36.725 
17.640 
109.826 
6.262 


C) 

3.316 
23.959 

1.009.271 

506.390 
30.184 

332.216 
51.724 
32.017 
98.176 
35.927 


75.206 
CI 
12.026 
43.062 

4.741.829 

1.184.750 
31.831 
283.972 
141.625 
110.933 
666.663 
50.274 


71,084 

7,5l'i 
33,347 

3,468,342 

603,507 
17326 

179,794 
40,065 
34,275 

354,457 
22,410 


4.124 




CI 




4.515 




9.715 




1.273.467 




581.243 


Inventwy. t)eoinninQK>f-yea/ 

F\»cliases 

Cost 01 labor 

Malanal and Mjpplies 

Ome» costs 

Less invenlorr. erv^ol-year 


14.505 
104.178 
101.560 

76,658 
312.206 

27.664 


Salanes and ivages .^....... 


12,489.039 
2.649.166 
3.626,571 

12.097.100 
5.770.918 


206,943 
134,807 
466,523 
653,022 
289,052 


103,935 
97,761 
448,664 
628,454 
266,605 


32.057 
29.723 
229.755 
236.365 
95.290 


24.393 
20.130 
60.534 
65.505 
57.928 


37,354 
42,176 
152,344 
299,439 
104,486 


10.131 
5.732 
6.031 
7.145 
8.901 


103.006 
37.046 
17.659 
24.566 
22.447 


141.362 
18.759 

124.865 
86.972 

144.044 


66,391 
11,075 
99,752 
71.372 
94.353 


74.991 
7.684 




25.113 


Interest paid 
Taxes paid 


15,600 
49,691 


Bad detjts 

Repairs 

Depreciation 

Amormation 

I3eptetion 


255.093 
2,202.626 

10.108.834 
165.755 
392.73< 


4,890 

515,337 

982,412 

5,413 

2,613 


4,356 

475,875 

909,661 

5,277 

2,072 


660 
232.112 
382.123 
(•) 

677 


1.089 
65.876 
113.096 
C) 
C) 


2,204 
170,069 
399,305 

4,697 

1,319 


CI 

7.816 
15.155 
C) 


532 
39.462 
72.731 

CI 

CI 


2.997 

65.662 

274.275 

1.641 

314.461 


627 

26.997 

162.466 

771 

234.332 


2,370 

39,665 

111.789 

670 

80.129 




190.127 

285.391 

6.816 

1.150.079 

120.330 

24.496.517 


2,192 
4.532 
5.509 
21.692 
23.573 
1.272047 


1,735 
4,019 
5,360 
21,505 
23,130 
1,091,445 


803 
771 
(•) 

4.764 

2.339 

291.654 


484 

1.695 
CI 

13.479 
CI 
205.225 


363 
1,066 
C) 

3,262 
20,643 
544,428 


CI 
CI 

CI 
50.138 


457 
513 

CI 

CI 

CI 
160.602 


3.393 
7.266 
CI 
63.686 
10.976 
2.296.453 


1.361 

930 

CI 

63.110 

5.792 

2.026.439 


2,032 




6,336 


Fam nel toss 

Net toss Irom other partnerships 
Net toss, noncapital assets 
Other deductiorei 


CI 
CI 
270.014 


Net profit (less lossi 
Net protil 
Net loss 


7.737.570 
22.431.931 
14.694.361 


895.644 
1.953.636 
1.058.192 


7e7,78< 
1,799,682 
1,002,098 


653.067 
905.983 
252.896 


51.436 
241.275 
189.839 


65,698 
594,432 
526,734 


17.563 
48.192 
30.829 


107.660 
163.954 
56.094 


-199.956 
1.289.923 
1.789.879 


-629.445 
1.027^9 
1.656.664 


129.489 
262.664 
133.195 


























Number ol partnerships 


661.134 


74.143 


66,119 


29.211 


6.412 


2,9116 


1.378 


8.024 


8.475 


7.214 


1.261 


Tola! recerpts 


114.823.759 


10.105.440 


9.196,578 


3.627.771 


1.167.050 


4,183,259 


240.498 


906.662 


3.550.215 


2.369.739 


1.180.476 




110.261.597 

370,174 

36.848 

2.045913 

413.155 


9.604.532 
11.789 
2.649 
49.491 
49.809 


8,713773 
11,216 
2,634 
47,063 
46,476 


3.391.397 

6.540 

537 

20.362 

21.547 


1.093.956 

(•) 

CI 

6.699 
9.502 


3,994,936 

C) 

1,551 
17,207 
14,640 


233.482 

C) 
C) 

795 
CI 


890.759 

CI 

CI 

2.428 
3.331 


3.345.679 
54.646 

CI 
28.048 
14.053 


2.186.479 
54.846 

CI 
24.882 
10.699 


1.159.400 




— 


Interest recerveo 
Rents recerved 


3.166 
3.354 


Royalties 

Fann nel profit 

Net gain, noncajsrtal assets 

Other receipts 


244.977 

19.367 

249.658 

1.162.070 


6.582 
16.041 
34.807 
327,740 


8,506 
16,041 
34,042 
318.825 


957 

4.458 

16.904 

165.069 


CI 
CI 

4.855 
46.007 


5,461 

9,414 

12,101 

106,196 


CI 
CI 
CI 

1.553 


CI 

8.915 


64.156 

"7,554 
35,716 


60.076 

3.778 
29.030 


4.078 
CI 

3.776 
6.686 


Total deductions 


92.391.828 


6,151,604 


7.408.696 


2.721.788 


925.775 


3,568,827 


192.306 


742.906 


2.260.292 


1.342.500 


917.792 


Cost of sales and operations, total 
Inventory. Ijegrnning^jf.year 

Purcfiases 

Cost of labor 
Matenal and »ipplies 


51.864.485 
5.221.361 

36.436.289 
3.414.104 
2.529.632 
9.769.464 
5.506.365 


5,468,758 
266,673 

1,606,678 
550,956 
209,692 

2,923,902 
289,543 


5.096.204 
264.617 

1.525.238 
519.299 
184.608 

2.866.287 
263.845 


1.655.769 
72.951 
217.964 
216.404 
54.121 
1.161.648 
67.319 


572.452 
4.866 
48.448 
171.060 
56.601 
294.833 
3.358 


2,742,122 
182,281 

1,221,661 
107,673 
61,469 

1,357,946 
188,908 


125.661 
4.517 
37.165 
24.162 
12.417 
51.860 
4.260 


392.554 
22.256 

281.640 
31.657 
25.064 
57.615 
25.696 


673.891 
18.113 

232.126 

112.906 
60.546 

477.476 
27.276 


404.214 
11.794 

139.027 
35.563 
11.361 

222.408 
15.959 


469.677 
6319 
93.099 
77.323 
49.185 

255.070 


Less inventorr. endHSf^yeaf 


11.319 


Salanes and wages 

Payments to partner* , , , 
Rents paid 

Taxes paid 


10,136,622 

1,813,991 
2,581,680 
3,362,985 
3,157,021 


141,433 
84,837 
315,853 
295,479 
194,257 


56.651 
54.254 
304.380 
283.892 
178.703 


19,614 
18,199 
173,533 
136,497 
77,334 


14.767 
11.383 
46.515 
26.594 
35.676 


13,829 
20,404 
79,433 
117,269 
60,135 


8.441 
4.268 
4.899 
1.532 
5.356 


84.782 
30.583 
11.473 
11.587 
15.554 


93.537 
11.023 
34.706 
49.930 
91.611 


43.599 
7.083 
21.973 
41.183 
59121 


49.938 
3.940 

12.733 
8.747 

32.690 


Bad debts 

Repart 

Depreoabon 

Amortizalion 

Depletion 


133165 

1,248,165 

3,682,012 

58,505 

236,301 


2,220 

345,160 

591,600 

558 

921 


1.666 

316.306 

553.365 

435 

832 


424 

170,566 
274,614 
CI 

211 


CI 
43.642 
57 738 

CI 

CI 


1,210 
96,763 
212,238 
CI 

590 


C) 

5.117 
8.795 

C) 


332 
28.852 
38.415 

CI 

CI 


943 
46.007 
163.664 

463 
206.146 


495 
21.647 
112.031 

343 
128.646 


446 
26.360 
71.653 

79.300 


Penfton, profit.snanng. annuity, bond purchase plans 


170,436 
226,574 

66,415 

328 

17,692 

13,635,451 


1,773 
3,493 
15,243 
(•) 

5,839 
663,906 


1.388 
3.176 
14.873 

5.585 
536.742 


683 
596 

C) 

1,471 
188,260 


453 
1.655 
CI 

(•) 
102.136 


200 
678 

CI 

4,055 
218,884 


CI 
CI 

27.462 


385 
317 

n 

C) 
'■l'27.166 


3.011 
5.514 
4.527 
CI 

311 
650.724 


1.292 

513 

4J30 

CI 

CI 

495.636 


1.719 
5.001 




CI 


Fam net lou 

Net lo»9, noncapital assets 

Other deducbomi 


CI 
155.068 


Net profit 


22,431,931 


1,953,836 


1.789.882 


905,983 


241,275 


594,432 


46.192 


163.954 


1.269,923 


1.027.239 


262.664 



Footnotes ai end of table 



Business Returns/1975 • Partnerships 



213 



PARTNERSHIPS 



Table 2.2 —Income Statement for Selected Industries— Continued 

[All tigures are estimates based on samples— money amounls are in thousands ot dollars] 



Qantnl 
contrtdon 



Special trade contractort 



PlumUno, 
haatlng, 
and air 



Palnllng, 
paper 
hanging, 

and 
decorating 



Maaonry 
Itonewont, 
tile aetting, 

and 
plaatering 



Manutacturtng 



Lumber 
and wood 
producta, 

eicept 
furniture 



Printing, 
publlahlng, 
and allied 
InduBlrtea 



Machinery 
except 
electrical 



Other 
manufaC' 

turlna 
InduelrTea 



(») 



116) 



m 



(20) 



tmtti and Wlttwut Net Prom 

Nianber o( partnersn<)S 

Total recevis 

Busvwss receipts 

Income trom other partnerships 
Nonqualifying dyidends 

Interest received 

Rents recsrved 

Royalties 

Farm net profit 

f4et gain, noncapital assets 

Ottiar recevts 

Total deductiortt 

Cost of Seles and operations, total 
Inventory, be^nmrigot-year 

Ptnhases 

Cost of labor 

Malenal and suppfiea 

Other costs 

Less inventory, endol-yeer 

Salaries and wages 

Payments to partners 

Rents paid 

Interest paid 

Taxes paid 

Bad debts 
RefMfs 

Oepreaetwn 

AiTiortization 

Depiebon 

Pertswo, profit-sftaring, annuity, 

bend purchase plans 

Employee berwflf programs 

f4et kns from otfier paitnerships 

Farm net toss 

Net loss, noncapital assets 

Otfwr deducbons 

Net profft (less km) 

Net profit .... 

Net loss 

Nianber of pa;tnersh<)s 

Total rece^ts 

Business rececis 

Irtcome from otfier paftnerships 

Nonquaxtying (tvtoends 

Interest received 

Rents received 

Royalties 

Farm net profit 

Net gam. noncaprtal assets 
Other recevts 

Total deductions 

Cost ol sales and operabons. total 
Inventory, tieginningyjt year 
Pwctiases 
Cost of labor 
Matenal and supplies 
Other costs 
Less inventory. ervKit-yea/ 

Salaries and wages 
Payments to partners 

Rent paid 

Interest paid 

Taxes paid 

Bad debts 

Repaas 

Depreciation 

Airiortnabon 

OepietKxi 

Pension. profil-sfiarinQ. annuity. 

bond purcfiase plans 

Emptoyee benefit programs 

f4et loss from ottier partnersh^ . 

Farm net loss 

Net toss, noncaprtal assets 

Other deductions 

Net profit 



Footnotes at end of table. 



60,784 
12.571.617 



32,660 
86,572 

2,209 
(•) 
15,671 
S2,269 

11.777,220 

9.071,670 
1.104.081 
1,453,945 
1,309,649 
1,677,467 
4,479.883 
953,555 

510,633 
239,291 
60,995 
309,798 
202,159 

12,806 

89,768 

273.559 

379 

1,074 



17,322 
38.878 
4,535 
(•) 

1,142 
943,179 

794,397 

1,245,240 

450,843 



22,473 
54,714 

2,199 

CI 

13,266 

30,242 

8,275.366 

6,560.069 
458.377 
1.167.681 
1.042.972 
1.332,419 
2,940,576 
381,956 

373,976 
128,935 
43,083 
100,917 
139,965 



68,695 

165,479 

293 

t,052 



14.204 

33.590 

2,722 

CI 

52 
635,364 

1,245.240 



24,594 
9.064,192 



8.883,806 
2.500 



28,501 
67,445 



12,493 
68,943 

8.812.361 

7.195.303 
965.823 
733.614 
841.644 
1.268.681 
4.197,894 
832,353 

217,893 
108,386 
29,446 
279,776 
122,752 

5.393 
50,596 
179,431 



10,683 
15,647 
4,419 
CI 

609 
591,061 

251.831 
662,080 
410,249 



15,578 

6,459,144 

6,365,843 

2.054 

CI 

16,377 

36,438 

n 

C) 
10,543 
25,459 

5,797.064 

4,960.741 
351.333 
549,969 
641,320 
984,265 

2.712,448 
278,594 

124,919 
50,716 
16.582 
79.129 
71.821 

2,281 
38,039 
88,346 



6,059 
12.649 
2.613 



3,500.460 

3.457,219 

CI 

C) 

4,179 
19,127 

C) 
C) 



2,957.593 

.1870,212 
138,258 
720,331 
465.569 
388.732 
278.524 
121,202 

392,740 
130,905 
31,549 
30.009 
79,305 

7.415 
38.806 
94.128 



CI 
CI 



6,639 
23.231 



C) 

I") 



542,857 
583,101 
40.244 



3,060.204 

3,026.969 
CI 

n 

4,096 
18,276 



(•) 
(•> 



2.477,103 

1.599240 
107.044 
617,712 
401,652 
348,100 
228,094 
103,362 

249.059 
78.219 
24.501 
21,775 
68,042 

4,657 
30,290 
77,133 



CI 
C) 



6.145 
20.741 
CI 
CI 
C) 
296,711 

583.101 



4.629 
659.665 
647,073 

n 
n 



913 
8.341 

588.005 

416.483 
46,011 

203,167 
65,578 
71,370 
55,660 
27,303 

48.145 
22,597 
4,156 
3.613 
14.035 

932 
2,775 
9.890 



1,276 
3,108 



71,1 

79.980 
8,320 



3,962 
557,398 
552,734 

n 

CI 



477,418 

345,682 
32,162 

166,416 
56,012 
69,539 
44,995 
23.442 

37,285 
14,334 
3,539 
2,763 
12,361 



2.680 
8.768 



4,511 
255,797 



254.032 
C) 



192.832 

105,814 
2,950 
34,236 
46,126 
17,712 
8,278 
3,490 

25,232 

12.179 
1,944 
1.274 
6.358 



1,982 
4,526 



62,965 
63.396 



3. 
243,364 



241,602 
C) 



179,968 

101,219 
2,950 
33,079 
44,808 
16.864 
7,008 
3.490 

23.808 



448.607 
446,377 
CI 



425 



CI 



CI 
CI 

1,420 

364,595 

210,991 
1O270 
48,181 
65.167 
56.765 
36.064 
5.476 

56.542 
12.498 
2,256 

2,437 
11,007 

1,032 
3,210 
10,070 



84,012 
89,437 
5.425 



4.027 
401,391 
399,244 
CI 



425 



29.933 
63.396 



C) 



311,954 

178,577 
10,141 
42,885 
53,845 
47,115 
30,067 
5,476 

51,931 



2,854 
9.046 



44,578 
89,437 



22.161 

2,136,381 

2.109,737 

C) 

2,873 
15.022 

C) 
C) 



1,136.924 
77,027 
434.747 
288.696 
242.885 
178,502 
64,933 

162,821 
83,631 
23,193 
22.685 
47.905 

5.354 
30.639 
69.642 



324.220 
350.288 
26.068 



17.482 

1.858.051 

1,833,409 

C) 

C> 

2.841 
14,171 

CI 

CI 

1,709 
2.879 

1,507,763 

973,762 
61.791 
375.332 
246,987 
214,582 
146,024 
70,954 

136,035 
50,142 
17,124 
15,592 
40.059 

3.056 
22.930 
55.022 

C) 

CI 



3,035 
13,653 



176,882 
350,288 



6,948,915 

6,842,800 

CI 

962 
19.792 
13.479 

5.768 
C) 

4.333 
60.945 

6,607,886 

4,517,126 
590,383 

2.728,527 
738,594 
365.851 
760,873 
667.102 

446.989 

122.316 
103.065 
77.939 
140.704 

13.207 
69,499 
246,837 
6,303 
47.389 



12.004 
35.697 
14.224 

3,408 
748,981 

341,027 
799,954 
458,927 



20.479 
5.514.363 



5.443.038 
CI 



11,356 
9,673 



4,714,409 

3,393,124 
397,68 

2,191,861 
564.198 
253.943 
427,146 
441.612 

325.663 
88.908 
69.330 
42.212 

108.916 

9,249 
47,971 
143,492 
1,248 
2,825 



9,430 
19.422 



619 
451.488 



1,083,360 

1,050,981 

C) 

CI 

5,740 
3.940 

CI 

n 

1,352 
18,897 

1,069,374 

684.566 
77.911 

325.387 

124.899 
93.330 

144,106 
81,067 

59,991 
25,545 
15,649 
22,267 
24,323 

1,172 



(■) 
101,227 



13,986 
73,175 



3.653 
585,776 
574,630 
CI 



C) 
CI 

853 
6,276 

512.601 

314.412 
33.025 

185.010 
57.892 
16.941 
54.984 
33.440 



6.944 
14.163 



13,582 
26,920 

n 

CI 



67,778 
73,175 



4,834 

521,577 

513,826 
C) 
C) 



454.108 

206.726 
22.099 
97.111 
52.917 
20.682 
36,846 
23,929 

76,383 
16,379 
11,31 
4,162 
13,795 

2,955 
3.467 
12.428 
2.337 



2, 
3.140 



67,469 
8,1753 
14,284 



3,429 

449,253 

442.200 

CI 

1.468 
238 



75 
5.248 



165.998 
13.863 
76.564 
41.930 
17.564 
31.296 
15.219 

54.984 
12.101 
8.526 

2.8 
12.107 

2,350 
3,146 
10.102 



1.946 
2.418 



80.334 
81,753 



2,378 

523,258 

515.494 

CI 

2.608 
S59 



1.139 
1.339 

456.224 

307,996 
88.172 

185.958 
85.557 
13.985 
40.818 

106.494 

39,628 
14.048 
13.736 
8.549 
9.776 

2.400 
6.014 
10,579 

O 

C) 



916 
3,160 



67,034 
84,726 

17,692 



1.746 

373,214 

367.375 
CI 
CI 

2,057 
428 

C) 

656 

595 

288,488 

192.653 
35.730 
98.417 
55.093 
11.486 
32.230 
40.303 

25.937 
9.656 
6.227 
2.134 
7.586 

523 
2.971 
8.312 



28.21 1 
84.726 



214 

PARTNERSHCPS 



Business Returns/1975 • Partnerships 
Table 2.2 —Income Statement for Selected Industries— Continued 

[All tigures are estimates tjased on samples— money amounts are in thousands ol dollarsj 





Transportation, communlcatfon. elecfrlc. 
gas, and aanltary tervlcea 


IMholesala and ratalt trade 






Tranaportatlon 


Communl- 






Raull trade 












Building 




turn 


ToUl 




Tniclilng 


Otiiar 


cation, 
elactrte. 


Total 


trade 




matartala 
hardware. 


General 






Total 


and 


tranapor- 


gas. and 




Total 


garden 


merchandlae 








waratioualng 


tatlon 


sanitary 
aarvlcas 








supply, and 
mobile 
home 
dealers 


stores 




(24) 


(25) 


(») 


(27) 


(26) 


(291 


(30) 


(31) 


(321 


(33) 
























Numbw of partnefships 


17.157 


14.512 


9.769 


4,723 


2.645 


193.466 


31.003 


162.269 


9.110 


3.601 


Total receipts 


2.502.618 


1.990.036 


1.169.411 


820.625 


512.782 


45.640.677 


16.194.824 


29.419.707 


2.095.216 


1,020.417 


Buaoess receipls 


2.450.574 


1.963.183 


1.154.935 


808.248 


487.391 


45.168.485 


16,009.402 


29.133,499 


2.060.527 


1.009.326 


Income Irom otner partnersfiips 


1") 


CI 


CI 


C) 


— 


4.430 


1.949 


2,481 


C) 


CI 


Nonqualityinq dividends 


n 


CI 


CI 




6 


3.029 


1.470 


1,559 


304 


CI 


Inlerest received 


6.647 


4.223 


2.737 


1.486 


CI 


63.842 


27.410 


36,306 


5.462 


1.462 


Rents fecsrved 


8.351 


6.762 


1.495 


5.267 


1.589 


122.034 


31.419 


90.555 


12.871 


3.224 


Hoyanies 


CI 


l"l 


CI 


_ 


- 


7.522 


3.476 


4.046 


CI 


CI 


Fami net pfolit 


— 


— 


— 


— 


— 


2,238 


CI 


I'l 


CI 


CI 


Net gain, noncapital assets 


7.000 


6.373 


5.028 


1.345 


627 


21.622 


8.280 


13.341 


1.149 


CI 


Olhof receipts 


30.184 


9.441 


5.198 


4.243 


20.743 


247.475 


109.614 


137.466 


14.647 


5.024 


Total deductions 


2.527.979 


1.911.273 


1.098.747 


612.526 


616.706 


42.982.103 


15.375.269 


27.563437 


1.926.015 


935.720 


Cost 01 sales and operations, total 


889.832 


822.634 


401.146 


421.488 


66.198 


34.420.994 


13.320.263 


21,084.007 


1.475.367 


733.561 


Inventorv, tjeginning-otyea/ 


12.343 


10.919 


3.831 


7.088 


1.424 


4,094.735 


1.228.627 


2.863.696 


377,476 


115.796 


Purchases 


351.700 


327.170 


157.654 


169.516 


24.530 


32.765.649 


12.671.671 


20.076.129 


1,415.059 


726.266 


Cost ot labor 


55.006 


44.189 


31.951 


12.236 


10.617 


609.595 


159.720 


449.467 


31,732 


5.192 


Matenal and supplies 


38.118 


30.482 


18.810 


11.672 


7.636 


361.865 


116.017 


245.702 


22.261 


1.378 


Other costs 


442.763 


419.603 


192.026 


227.577 


23.160 


1.157.362 


559.503 


597.615 


30.973 


12.634 


Less inventory, end^of^year 


11.098 


9.729 


3.126 


6.603 


1.369 


4.566412 


1.415.475 


3.151.024 


402.134 


127.725 


Salanes and wages 


249.915 


199.724 


144.902 


54.822 


50,191 


2.707.965 


563.275 


2.122.773 


146.718 


83.525 


Payments to partners 


30.285 


26.688 


21.682 


5.006 


3.597 


577.031 


132.007 


444.439 


44100 


9.571 


Rent paid 


59.799 


51.533 


37.449 


14.084 


8.266 


713.240 


97.035 


615,369 


20.762 


10.595 


Interest paid 


155.862 


127.420 


60.162 


67.258 


28.442 


274.972 


75.255 


199,554 


19.952 


5.573 


Taxes paid 


72.278 


52.739 


44,807 


7.932 


19.539 


716.513 


164,546 


551.540 


43.131 


15.245 


Bad debts 


3.045 


1.127 


592 


535 


1.916 


74.661 


26.672 


45.651 


6.506 


1.336 


Repairs 


73.499 


67.165 


52.877 


14.286 


6.334 


209.505 


56.673 


151.604 


12.874 


3.526 


Depreciebon 


349.496 


233.460 


93.91 1 


139.549 


116.038 


463.422 


121.848 


341.367 


26.685 


11.006 


Amortization 


4.955 


394 


n 


CI 


4.561 


6.965 


1.156 


5.627 


CI 


CI 


Depletion 


535 


C) 


CI 




CI 


2.512 


1.777 


735 


CI 


CI 


Pension. pfoHtshanng. annuity, bond purchase plans 


3.424 


2.351 


1.425 


926 


1,073 


21.902 


11.226 


10.671 


1.331 


246 


Employee benefit programs 


6.668 


5.001 


3.530 


1.471 


1.667 


41.021 


14.446 


26.563 


2.160 


591 


Net loss from other partnerships 


746 


CI 


C) 


CI 


CI 


16.271 


13.625 


2.446 


CI 


— 


Farm net loss 


— 










CI 


— 


n 


CI 


— 


Net loss, noncapital assets 


1") 


I'l 


CI 


CI 


CI 


6.041 


1.520 


6.521 


CI 


CI 


Other deductions 


628.400 


319.658 


235.164 


64.474 


306.742 


2.726.067 


751.743 


1.973.949 


125.666 


60.648 


Net prom (less loss) 


-25.161 


78.763 


70.664 


8.099 


-103.924 


2.658.574 


619.555 


1.836.270 


169.201 


64.697 


Net pfofit 


299.295 


225.921 


109.125 


116.796 


73.374 


3.022.727 


904.178 


2.115.666 


164.391 


90.075 


Net loss 


324.456 


147.158 


36.461 


106.697 


177.298 


364.153 


84.623 


279.396 


15.190 


5.378 


Parmershlps with Net Profit 






















NumtMf ol partnerships 


11.053 


9.258 


6.237 


3.021 


1.795 


137.175 


22.459 


114.609 


7.063 


2.490 


Total receipts 


1.942.497 


1.498.051 


899.557 


598.494 


444.446 


40.513.115 


14.863.314 


25.624.105 


1.664.145 


938.717 


Business receipts , 


1.896.448 


1.476.773 


868.450 


588.323 


419.675 


40.102.618 


14.699.557 


25.378.927 


1.656.524 


928.522 


Income from otfier partnersfiips 


CI 
CI 
5.668 


CI 


CI 
CI 

2.404 






4.366 


1910 


2 456 


CI 


C) 
C) 


f4orx}ualrtying dividends 


CI 

3.451 




'■'2.2U 


2921 


1457 


1 464 


304 


imefest received 


1.047 


57.917 


24.649 


33.142 


5.041 


1,447 


Rents recetved 


6.650 


5.066 


1.252 


CI 


1.585 


100.950 


25.837 


75,053 


6.738 


2.869 


Royalties 


CI 


C) 


CI 


_ 


_ 


6.773 


2.629 


3.944 


(•) 


CI 


Farm net profit 








_ 


_ 


2.227 


CI 


CI 


CI 


I'l 


Net gam, noncapital assets 


5.880 


5.549 


4.286 


CI 


CI 


15.887 


5.630 


10,256 


735 


CI 


Othei receipls 


27.825 


7.195 


3.147 


4.046 


20.630 


219456 


100.641 


116,440 


12.555 


4.735 


Total deductions 


1.643.202 


1.272.130 


790.432 


481.698 


371.072 


37.490.388 


13.959.136 


23.508,439 


1.699.754 


648.642 


Ckist ot sales and operations, total 


679.030 


623.668 


301.700 


321.968 


55.362 


30.496.516 


12.203,630 


16.276,276 


1.316.379 


672.570 




9.151 


7.727 


1.950 


5.777 


1.424 


3.457.034 


1.093.300 


2.361,566 


329.013 


99.218 


Purchases 


227.732 


206.793 


99.411 


107,362 


20.939 


29.084.522 


11.626.039 


17.440.664 


1.265.913 


669.397 


Cost ot labor 


47.464 


37,931 


27.492 


10.439 


CI 


514.693 


143.592 


370.713 


25.195 


4.823 


Matenal and supplies 


27.258 


19.697 


10.175 


9.522 


7.561 


314.294 


109.295 


204.853 


18.585 


1.041 


Other costs 


376.344 


359.070 


164.532 


194.536 


17,274 


961.292 


469.004 


512.244 


26.692 


4.831 


Less inventory, end-ot-year 


8.919 


7.550 


1.960 


5.690 


1.369 


3.655.319 


1.239.600 


2.613.806 


349.019 


106.740 


Salanes and wages 


200.233 


156.255 


111.365 


46.670 


41.976 


2.313.744 


521.958 


1.789.669 


128.063 


74.894 


Payments to partnafs 


16.597 


13.792 


10.009 


3.763 


2.805 


417.035 


106.120 


310.330 


34.329 


7.398 


Rents paid 


40.141 


34.954 


26.132 


8.622 


5.167 


567.569 


81.675 


465.319 


17.736 


6.500 


Interest paid 


41 133 


31 834 


25 714 


6 120 


9 299 


192.362 
606.764 


56 595 


135644 


13 920 


3.430 
13,278 


Taxes paxl 


45!694 


38! 129 


32!246 


5!663 


71565 


146!616 


459!746 


38:594 


Bad debu 


2.571 


944 


484 


460 


1.627 


62.473 


22.246 


40.069 


6.075 


1,260 


Repairs 


52.736 


48.012 


39.818 


8.194 


4.724 


171.126 


49.671 


121.432 


11.202 


3,064 


Oepreoafion 


108.702 


76.629 


61.839 


14.790 


32.073 


361.858 


102414 


259,291 


21.712 


8,839 


Amortoabon 


4.521 


CI 


CI 


CI 


CI 


4.720 


461 


4.239 


(•) 


CI 


Depfabon 


532 


C) 


CI 




CI 


2.456 


1.766 


692 


(•) 


I'l 


Pension, profit-shanng. annuity, bond purchase plans 


2.609 


1.936 


1.106 


830 


673 


21.061 


10.744 


10,3(2 


1,243 


246 


Employee benefit programs 


5.680 


4.212 


2.950 


1.262 


1.466 


36.571 


13.324 


23,235 


1,891 


580 


Nat lost from otfier partnerships 


CI 


371 


371 


— 


CI 


4.917 


3758 


1,159 


•1 


_ 


Farm net toss 




_ 


_ 


_ 




CI 


_ 


CI 


•| 


_ 


Net loss. noocapiUl assets 


CI 


C) 


CI 


— 


CI 


1.982 


445 


1,537 


•1 


C) 


Ofh» deductions 


442.565 


238.743 


176.191 


62.562 


203.622 


2.229.231 


637.693 


1,589,268 


106,069 


54,294 


Net protrt 


299.295 


225,921 


109.125 


116.796 


73.374 


3.022.727 


904.178 


2,115,666 


164.391 


90,075 



Footnoies al end ol table 



Business Returns/1975 • Partnerships 



215 



PARTNERSHIPS 



Table 2.2 -Income Statement for Selected Industries -Continued 

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



WtioltuI* ■nd r*t4lt Irad*— Conllnuad 



RaUII trad*— Continued 



Qroccry 
alores 



Automollva daalera and aarvlce atatlona 



Motor 
vaMcIa 
daatara 



Gaaollne 
aarvica 
atatlona 



Othar 

automollva 

daatara 



Apparel and 

accaaaory 

atoraa 



Fumltura 

and homa 

lurnlahlnga 

atoraa 



Partnarstilpa nm and ttflttioul Nat Profit 



Number ot paniwntups 

Total receftts 
Buamess receipts 
Income Irom otner partnerahrps 

Nonoualitying divxjends 

Interest received 

Rents recerved 



Royalties 

Farm net profit 

Net gam. twKapital assets 

Other rerre^ts 

Total deductions 

Cost of sales and operations, total 
Invenlory. begrnnrng-otyear 
Purchases 
Cost of labor 
Malenal and suoplies 
Ottier costs 
Less mvenlory. end-ol-year 



Salaries aryt wages 
Paymenis to partners 
Rent paid 
Interest paid 
Taxes paid 

Bad debts 

Repairs 

Depreciation 

AmortzalKKi 

Deplebon 



Pension, prolit-shanng. annuiry. bond purchase plans . 

Employee benefit programs 

Net loss trom other pannerships 

Farm net loss 

Net loss, noncapital assets 
Ottwr deductions 



Net profit (less lossi 

Net protit 

Net loss 



Pertnerahlpa with Net Profit 



Number ol pannersfvps 



Bustfiess recoaits 

Income trom other partnersh^ . 

NorK]ualifying dmderxls 

Interest received 

Bents recerved 



Royalties 

Farm net profit 

Net gain, noncapital assets 

Other recects 

Total deduct»r« 

Cost ol sales and operations, total 
Inventory, beginning-of-year 
Purchases 
Cost of ^bor 
Matenal and suppl«s 
Other costs 
Less inventory, end-ol-year 

Salanes and wages 

Payments to partners 

Rents paid 

Interest paid 



Bad debts 

Repairs 

Oepreoation 

Amortization 

Depletion . .. 

Pension profit-shanng. annuiTy. borxl purchase ptans . 

Employee benefit programs 

t4et loss trom other partnerships 
Farm net loss 
rjet loss, noncapital assets 
OWrer deductions 

Net profit 



Footnotes at end of table 



(351 



|3«l 



6.340,228 

e.29a.96e 

372 

t.ots 

4.266 
15.203 



1.724 
18.566 

6.076.315 

5,086.105 
308.631 
4.963,537 
39,417 
36,630 
74,345 
336,455 

364,996 
57,538 
76,135 
22,261 
60,031 

3,079 

27,571 

53,661 

375 

(•) 



(•> 
293,816 

263,913 
301,117 
37.204 



16,806 

5,578,703 

5,541,397 

372 

923 

4.127 

13,650 



16,656 

5.277.566 

4.450,912 
263,461 
4,337,785 
28,302 
32,679 
68.19 
279,533 

316496 
40,253 
62.141 
16,285 
69,627 

2,398 

23,129 

42,678 

246 

(•) 

2J19 
4.574 



5.213.722 

5.179.301 



3.701 
12.236 



16.449 

5.006,181 

4,272.699 
274,419 
4,212.716 
19,266 
19,955 
48,704 
302,361 

275,515 
38,189 
54,927 
17,672 
60,960 

2,443 
20,891 
38,982 



CI 
219.263 

205.541 
225,626 
20,087 



12,075 
4,635,722 



4,604,690 
201 



4.410.094 

3.780.357 
237.671 
3.714.615 
16,622 
18.798 
45,866 
253,215 

239.576 
29.827 
45.595 
13,523 
54,127 

2,154 
17,906 
32.367 



1.672 
3.232 



7.079 

1,126,506 
1,119,667 

n 

CI 

565 
2,967 

CI 

930 
2,117 

1.068.134 

613.406 
34.212 

750,621 
20,151 
16.675 
25.641 
34,094 

69,461 
19.349 
23.206 
4.609 
19.051 

636 

6.660 

14,679 

C) 

C) 



58,372 
75,469 



4.731 

942.981 

936.507 
CI 
CI 



670,555 
25,610 

623,170 
11, 681 
13.88' 
22,332 
26,316 

76,920 
10.426 
16.546 
2.762 
15.500 

244 



647 
1.342 



56.619 

75.489 



27.629 

7.646.572 
7.562.168 
C) 
C) 

8.846 
19,564 

399 



7,283,476 

6,177,430 
652.423 
5.619,053 
92,668 
70.133 
275.373 
732.220 

341.087 
84.456 
92.563 
50.668 

102.366 

15,558 

24,022 

53.971 

271 



363.096 
404,026 
40,930 



22,036 

6.669.485 

6.616.517 
CI 
CI 

7.149 
16.616 

300 

2,696 
25,640 

6,265.459 

5.364.371 
550,364 
5.047.243 
77.974 
59,219 
242,429 
612.858 

293.223 
54.113 
76.300 
36.499 
64.664 



t3.776 
19.670 
42.240 



1,215 
5.276 



5.653 

3.049,520 
3,014,909 
C) 
CI 

5,166 
9,415 



2,955,834 

2,567,648 
365,386 
2,268,366 
56,590 
31,227 
222.402 
396.325 

110.614 
26.600 
20.077 
29.494 
24.526 

8.401 
10,597 
14,671 



CI 
CI 



93,686 

103,329 

9,643 



4,628 

2.685.035 

2.653.797 
CI 
CI 

4.370 
6,717 

CI 



2,561,706 

2,254,073 

306,21 
2,019,371 
50,217 
23,622 
194,582 
339,930 

97.363 
22.915 
16.159 
23.686 
19.897 

7.660 
6.743 
12.103 



CI 

CI 
114.300 

t03.329 



16,100 

3,639,026 
3,615,399 
C) 
C) 

2,536 
8,975 

CI 

2,279 
9,740 

3.434,562 

2,916,693 
116,091 
2,840,633 
23,884 
29,056 
35,604 
130,775 

163,973 
41,596 
57,159 
12,091 
63,232 

3,939 
10,191 
29.290 

C) 
C) 



CI 
134.362 

204.464 
219,567 
15,103 



13,425 
,189,755 
,173.333 



1,597 
5,663 

2,970,168 

2,553,518 
103,426 
2,463,410 
19,440 
27,408 
33.660 
113.626 

138.21 
22.508 
49.102 
6.952 
52.494 

3.454 
8.360 
22.927 



CI 
110.972 



5,876 

956,026 
951,860 
CI 
C) 

1,122 
1,174 

CI 
CI 

256 
3,414 

893,080 

692,889 
168,944 
689,854 

12,194 
9,650 

17,167 
205,120 

66,300 
14,060 
15.327 



3,218 
3,234 
10,010 



64,946 
81.130 
16.164 



3.965 

794.695 

789,367 
CI 
C> 



203 
3,102 

713,565 

556,760 
140,727 
544,462 
8,317 
8.169 
14,197 
159,102 

57,649 
e,69C 

11,039 
5,861 

12273 

2.662 
2,547 
7,210 



46,032 
61,130 



13,034 

1,362.416 

1,346,581 

C) 

CI 

2,799 
4,190 

CI 

CI 

8,114 

1,230,105 

646,142 
306,071 
651,797 

10,517 
4,761 

12,412 
337,436 

120,573 
30,863 
49,783 
9,109 
26,849 

3,030 

4,e9( 

13,44 

393 



132,311 
150,315 
18,004 



8.337 
1.222,155 

1,207,135 

CI 

CI 

2,759 
3,797 

n 

CI 

7.735 

1.O71.840 

751.190 

252.693 

756.801 

9.366 

3.995 

11.350 

283.217 

107.549 
23.256 
40.061 
6.404 
23.530 

2,368 
3,933 
11,070 



100,979 
150.315 



11.049 

1.747.826 
1.720.166 
CI 

CI 

4,248 



CI 

191 
CI 
19,821 

1,611,444 

1,185,324 
295.159 
1.122.664 
18.225 
20.660 
33.395 
304.799 

117,165 
33,990 
36,833 
12,136 
29,655 

6,437 
6,337 
17,234 



136,382 
153,318 
16,936 



1,550,082 

1.524,592 

C) 

C) 

4,124 
2,837 



1,045,413 
247,288 
997,529 



26,596 
260,957 

104,107 
23,242 
31,740 
9.555 
25.515 

5,877 
5,219 
13,737 



1,173 
865 



216 



Business Returns/ 1975 • Partnerships 



PARTNERSHIPS 



Table 2.2 —Income Statement for Selected Industries— Continued 

[All (igures are estimates based on samples— money amounts are in thousands ol dollars) 





ttmoMsala and reull trade-ContlmMd 


Fhianca, InwirafK*. and ml eattt* 




Retail trade— Continue] 


Tout 


Finance 




Hm 


Eaimg 


Orlnldng 
placea 


UqiKX 
store* 


OlMr 
retail 
trad* 


Tout 


Banking 
and CTMlIt 

bantu 


Secumy 

commodity 

brokera 

and 
servtcea 


Holding 
and 

companies 


sgsnts, 

brokers, 

snd 
service 




l«) 


(") 


(45) 


(««) 


(47) 


|4«) 


(«) 


ISO) 


(51) 


|S2) 
























NurT*ef of partnerships 


23.018 


9,386 


4,198 


39,192 


434,357 


106,595 


1,928 


2.249 


102,418 


6.884 


Total recsvts 


3.289,81 1 


632.486 


1,013,750 


4,270,985 


32,405,970 


6,002,111 


175,229 


3,442.768 


2,384,114 


1.871,594 




3.254.804 
CI 
CI 
2.258 
18,840 

n 

2,599 
1 1.036 

3,065,722 


623.152 
CI 

263 
3,356 

C) 

C) 

5,217 

581,577 


1,006,656 
CI 

1,726 
CI 

2,244 
2,732 

955.136 


4,231.147 

-6.386 
8.663 

C) 

1,324 
20,466 

3,917,927 


28,900,782 

284,517 

39,188 

2,179,657 

160,788 

153,120 

1,365 

186,420 

500,133 

36,057,772 


3,521,385 
250,980 

36,766 
1,777,840 

62,585 

132,893 

58,763 
160,899 

5,859,083 


102,982 
CI 
CI 
54,835 
4,261 

C) 
11,685 

144,111 


3,022.184 

18,657 

2,084 

275,584 

8,228 

14,706 

1,559 
99,766 

3,209,040 


3%,219 
231,973 

34,402 
1,447,421 

50,096 

116167 

56.368 
49,448 

2,505,932 


1,625.975 


Inaxne Irom other partnerships 
Nonqualrfying dividends 
Interest received 


CI 
CI 
33,527 
1,285 








_ 




450 




9.324 


Total deductions 


1.487,908 




1.662,543 
51,013 

1.406,035 
197,489 
38.145 
31,190 
61,329 


311,799 
20,161 
285.608 
7.062 
5,609 
13,003 
19,644 


795.449 

94,553 

785,627 

9,972 

559 

7,659 

103,121 


2,808,287 
642,615 
2,702,463 
37,213 
45.526 
106.631 
726.161 


2,593,563 
1,122,787 

609,836 
90,564 

156,253 
1,769,078 
1,154,955 


158,411 
39,1 1 1 
42,281 
12,427 
7,142 
86,173 
28,723 


CI 

CI 
CI 
CI 

CI 
CI 


CI 
CI 
CI 

C) 
CI 
CI 


129,985 
36,485 
37,299 
12,363 
7,127 
62,031 
25,340 


230,483 








48,802 




C) 








174,562 








501,425 
55,086 

168,281 
35,091 

120,715 

748 

37,101 

76,489 

2.068 

CI 


73,506 
18,076 
22,684 
8,636 
29,562 

760 
10,233 
19,507 

C> 

C> 


44,958 
16,936 
17,670 
5,904 
20,616 

990 
3,881 
8,796 

256 


328,918 
93,821 

116,063 
29,964 
83,368 

7,405 
21,369 
60,577 
1,949 
CI 


1,677,348 

462,998 

705,868 

9,512,919 

3,318,595 

98.485 
916780 
5,570,594 
26,780 
20,906 


490,81 1 
205,354 
97,197 
822,316 
157,504 

35,947 
13,048 
114,014 
3,266 
16710 


29,574 
5,229 
4,705 

31,677 
5,440 

7,428 
569 
6,254 
CI 


429.360 
130,685 

59,447 
257,307 

55.536 

2,897 
3,062 
10,219 
908 
2.183 


31,857 
69,440 
33,045 
533,332 
96,528 

25,622 
9,397 

97,541 
2,260 

14,527 


153.293 




51.152 




25,909 




6,845 




19,765 


Bad debts 


6,856 
2,181 




9,753 


Depletion 


1,384 


Pension, profit-shanng, annuity, bond purchase plans 

Employee benefil programs 

Nel loss from other partnerships 

Fam» net loss 

Nel loss, noncapital assets 

Other deductions 


1,254 
5.616 
CI 

C) 
396.065 


569 

CI 
85,593 


CI 

216 
C) 

CI 
39,331 


2,639 
3,661 
CI 

845 
358,755 


27,101 
27,843 
951,585 
CI 
61,462 
10,084,913 


15,343 
7,180 
811,896 
C) 

31.251 
2,878,783 


CI 

1,111 
CI 

CI 


13,984 
5,341 
12.311 

C) 
2.217,078 


193 

728 

797,617 

C) 

31,219 

632,589 


3,990 
5,293 

CI 

C) 
950,400 


Nel profH (less loss! 
Nel profil 
Nel loss 


224,089 
285.596 
61.507 


50,909 
65,622 
14,713 


58,614 
63.656 
5,042 


353.058 
417,550 
64,492 


-3,651,802 
4,719,186 
8,370,966 


143,028 
1,936,254 
1,793,226 


31,119 
44,050 
12,932 


233.728 
286.566 
52.840 


-121,818 
1.605,636 
1,727.454 


203,686 
267,767 
64.081 






Number of partnerships 


16.164 


6,266 


3.215 


24,506 


225,966 


58,266 


1,506 


1,506 


55,254 


5,792 


Total receipts 


2,734,511 


499,111 


901,501 


3,645,695 


17,143,732 


4,822,825 


164,751 


2,566,660 


2,069,414 


1,199,812 


Business receipts 

Income from other partnerships 

Nonqualifying dividends 

Interest recenred 

Rents received 


2,707,140 
CI 
CI 
2,048 
15,068 


491,660 

CI 

c> 

2,729 


894.832 
CI 
CI 

265 
1,588 


3,610,608 
CI 
CI 

5,920 
7,169 


14,382,188 

271,999 

28,781 

1,611,581 

85,590 


2,609.258 
242,238 

26,828 
1,590,460 

43,356 


96945 
CI 
CI 

48,617 
4,163 


2,206,660 

17,984 

1,206 

259.935 

2,921 


303,653 
223,904 

25,439 
1,281,908 

36.274 


1,174,143 
CI 
CI 
15,848 
957 


Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 


CI 

1.741 
6.242 


C) 

CI 

3,962 


CI 

2,091 
2,829 


CI 

801 
18,219 


141,736 
CI 
121,824 
299,110 


124,321 

46,165 
140,197 


CI 
11,663 


11,194 

CI 
87,733 


113127 

44,308 
40,801 


309 

7.954 


ToUl deductions 


2.448.915 


433,489 


837,845 


3,228,145 


12,424,546 


2.686.571 


120,701 


2.302.092 


463,778 


932.045 


(^st of sales and operations, lotal 
Inventory, beginmngol-year 
Purchases 
Cost ol labor 
Malenal and supplies 
Other costs 
Less inventory, end.of-year 


1,365,909 
41,467 

1,149,006 
168,543 
33,390 
22,310 
48,807 


244,169 
15,356 
227,870 
4,542 
4,290 
7,441 
15,330 


703,453 
82,211 
698,147 
3,862 
521 
7,850 
89,138 


2,361,910 
480,297 
2,290,993 
31,318 
32,%2 
94,547 
568,207 


1,347,049 
422,585 
284,291 
42,028 
83,310 
824,621 
309,786 


123,436 
8,775 
39,297 
11,724 
3,669 
67,016 
7,045 


CI 
CI 
CI 
CI 

CI 
CI 


CI 

l"l 

CI 

CI 
CI 


98,140 
CI 

34,315 

11,660 
3,669 

45,989 
CI 


168.171 

48,802 
CI 
CI 
112,308 


Salanes and wages 

Payments to partners 

Rents paid 

InteiesI paid 

Taxes paid 


395,187 
40,719 

134,100 
19.781 
95.711 


54,610 
12,516 
15,073 
6,071 
21,647 


39.134 
11,997 
14,997 
4,789 
18,185 


276,586 
62.505 
84,671 
16,910 
68,995 


907,933 

227,582 

305,129 

2,337,860 

1,298,439 


400,535 
123,545 

66,967 
402,301 

77,746 


29,036 
4,804 
4,633 

23,227 
5,339 


358,979 
103,819 

49,860 
234,270 

43,550 


12,520 
14.922 
11,494 
144,804 
28.857 


111,157 
38,765 
16,504 
4,773 
12,874 




527 
27,544 
52.857 

1,215 
CI 

1,250 
5,134 
CI 

CI 
308,737 


539 
6,630 
12,133 
CI 
C) 

521 

C) 
59,433 


917 
3,365 
7.213 

258 


6332 
17,676 
46,612 
1,820 
CI 

2.585 
3,240 
CI 

845 
275,204 


22,158 

346,801 

1,438,161 

6,870 


6,652 
9,235 
32,631 
1,540 


4,510 
588 

2,431 
CI 


2.351 

2.776 

8,666 

816 


1,791 
5,871 

21,734 
626 

12,809 


6,759 




1,339 


Depreciation 


7,272 
1,142 






Employee benetil programs 
Net loss from other partnerships 
Farm net loss 
Net loss, noncapital assets 
Other deductions 


CI 

196 
CI 

CI 
33.108 


19,757 
14,985 
24,060 

CI 

1,926 

4,107,701 


14,853 
6,032 
15,494 
CI 

1,385 
1,588,334 


CI 

1.082 
CI 

CI 
24,915 


13,340 
4,596 
9,852 

CI 
1,459,956 


4,821 

n 
n 

103,463 


1,098 
2,532 
C) 

CI 
559,075 


Net profrt 


285.596 


65.622 


63.656 


417,560 


4,719,186 


1,936,254 


44.050 


286,568 


1.605,636 


267,767 



Pooinoies at end of (able 



Business Returns/ 1975 • Partnerships 



217 



PARTNERSHIPS 



Table 2.2 —Income Statement for Selected Industries— Continued 

[All ligufes are eslimales based on samples— money amounts are m thousands of dollars) 





FInanc*. inturanc*. rMi MUt*— ConUnuvd 


Sarvlcaa 




Rail MUtt 


Total 


Holala ana othat lodging placaa 


mm 


TaM 


ol 

bulMlnta 


LMMra, 

OtIWf 

than 
bulMlnga 


RMI aaUM 

aatnt*. 

Drottn. 

and 

managan 


Othaf 
raal 
aatala 


hial 


and tourtal 
courts 


Othat 

lodging 
placaa 




(53) 


(54) 


155) 


(S«) 


(57) 


(H) 


(S9| 


(60) 


(61) 




320.878 

24.732.265 

23.753.422 

33.379 

1.547 

388.290 

96.918 

20.227 

1.365 

127,207 

329,910 

28.730.761 

2.204.669 
1,083,676 

516,753 
73,045 

147,084 
1,508,343 
1,126.232 

1,033.244 

206,492 

582,762 

8.683.758 

3,141.306 

55.682 

901.551 

5.446.827 

22.130 

4.196 

7.768 
15.170 
139,112 

30,204 
6.255.730 

-3.998.516 
2.515,165 
6.513.661 

161.928 

11.121.095 

10.598,787 

29.603 

1.310 

205.473 

41.275 

17.415 

'"U 
150,959 

8.805.930 

1.055.442 
413.810 
196.192 
25.212 
77.672 
645.297 
302.741 

386J41 
65.272 

222.636 
1.930.786 
1.207.819 

6.747 

336.227 

1.398.058 

4.188 

3,140 

4.006 
6.421 
7.989 
C) 

534 
1.960.292 

2.515.165 


260,635 

20,657,543 

20,227,736 

19.380 

956 

249.362 

25.375 

4,491 
CI 
105,092 
224,457 

24.477,893 

235,816 
84,475 
67115 
10,360 
20,149 
139,153 
105,434 

665.081 

137.486 

521.194 

7.903.839 

2,965782 

41.902 

869.565 

5.308.332 

20,526 

1,004 

6,526 
12.713 
97.644 

C) 
26.918 

5.441.433 

-3,620.350 
1.909.337 
5,529,687 

130,461 

6,602.445 

B.489.948 

16.324 

720 

137.484 

7.039 

2,666 
C) 
61,100 
66,612 

6,893,108 

114.166 
17.306 
39.515 
3.820 
13.884 
59.313 
19.672 

310.063 
34.160 

198.519 
1.797,762 
1,142,490 

4,519 

320,470 

1,351,531 

3,711 

655 

3,766 
5.728 
7.055 

CI 

444 

1.597.919 

1.909.337 


32.349 

527156 

473,895 
CI 

207 
14,149 
4,845 

14,281 

'■'3,060 
9,581 

494,179 

46,711 
3,586 
5,747 

10,710 
1.&41 

30.478 
CI 

7.445 
5.223 
16.725 
159.764 
64.825 

CI 

12.615 

59.460 

546 

2.517 

CI 

7.173 
CI 
CI 
110.552 

32.977 
222.207 
189.230 

19,507 

431,675 

387,595 
CI 

207 
11.304 
4,339 

13,405 
CI 

1.546 
6.489 

209.468 

33.815 
C) 
C) 

6.376 
1.265 
20.720 
C) 

5166 
2.010 
9.665 
29.560 
33.589 

C) 

7.250 
26.448 
CI 

2.405 

CI 
CI 
CI 

CI 
58.020 

222.207 


15.901 

1.103,310 

998,999 

2,620 

CI 

23,965 

36,400 

742 

4,940 
35,641 

1,175,538 

456,554 
197,367 
15,8682 
4.892 
35.442 
264,316 
202.165 

76.527 
32.718 
17.264 
202.682 
39.186 

3.832 

10.261 

47.628 

276 

CI 

C) 

1.460 
20.112 

631 
263.004 

-72.228 
172.353 
244.561 

6,634 
773,832 

703,635 

CI 

CI 
17.334 
21.709 

CI 

3.882 
23.961 

601.479 

263.938 
92.858 
80.971 
CI 
15.602 
141.491 
69.723 

57.195 
19,451 
12,060 
34,488 
13,485 

586 
4.658 
13,780 

CI 
CI 

CI 

508 
CI 

'•l'80.9» 
172.353 


11.993 

2.244.256 

2.052.792 

4.865 

CI 

80.814 

30.296 

713 
CI 
14.115 
60.231 

2583.171 

1,463.566 
796.226 
267.209 
47.063 
69.652 
1,074.396 
612,982 

64,191 
31,065 
27,559 
417,453 
71,513 

9,659 

9,090 

31,387 

762 

CI 

CI 

901 
14.183 
CI 

529 
440.741 

-338.915 
211,266 
550,183 

5,326 

1,113,143 

1,017,409 

4.411 

CI 

39.351 

8.188 

CI 
C) 

8.822 
33.897 

901.875 

643.523 
302.248 
73.094 
10.277 
46.921 
423.773 
212.790 

23.815 
9.651 
2,154 
66,936 
16,255 

1,636 
3,649 
6299 

CI 

CI 

CI 

99 
C) 

C) 
123.425 

211.268 


196.956 

30,765.135 

30.167.328 

26.486 

3.329 

74.778 

152.471 

18,720 
CI 
55,913 
266,050 

23,541.245 

4.145791 
264.716 

1.909.582 
812,337 
311,502 

1,154,369 
306,735 

6,545,441 
1,063.630 
1.392.108 
1,025.490 
867.323 

44.966 

263.321 

1,947.635 

113.299 

3.244 

102,789 
123,462 
76.940 
CI 

11.490 
5.793.119 

7.223.890 
9.100.813 
1,676,923 

138,510 

26.522.079 

26.081.204 

24.100 

668 

59.378 

91.713 

17.418 
CI 
47.371 
200.190 

17,421.266 

3,018.342 
170.215 

1.434.848 
538.421 
247.195 
818.015 
190.352 

5.779.676 
839.005 

1.205.761 
302.966 
670,925 

26,579 
167,414 
688,434 

39.812 
2.402 

98.591 
107.295 
14.030 
CI 

6.909 
4.453.112 

9.100,613 


14.434 

2.969.868 

2,841.136 

2.646 

CI 

11.077 

70,667 

CI 
C) 
6,481 
37,604 

3.181,275 

629.714 
30,773 

335,698 

147,765 
46.145 

111.630 
42.497 

516,154 
29,426 
124,673 
440,935 
202,439 

10.125 

88.694 

360.819 

2,496 

CI 

1,630 

11,037 
CI 

955 
759,273 

-211,407 
227,597 
439,004 

6,894 
1.405.717 

1.345.580 
2552 

CI 

5865 
28.985 

CI 

5.190 
17.301 

1.176.120 

275,087 
14.317 

154,944 
62,540 
27,336 
31.983 
16,033 

206,243 
16.831 
55.630 
97.649 
80.890 

2.589 

39.748 

103.125 

524 

C) 

851 
4.634 

C) 

C) 
295.121 

227.597 


7.0O3 

1,592.176 

1,533,327 

C) 

C) 

3.257 
34.487 

4.233 
16.695 

1.698,817 

310.708 
11.858 

184.683 
68.073 
17,613 
50,124 
21,643 

280,301 
17,321 
71.253 
229,407 
101.860 

6140 

47,809 

195,076 

1.670 

C) 

284 
4.400 
C) 

C) 
430.201 

-106.641 
104,727 
211.368 

3.027 

707,633 

662,243 
CI 
CI 

2,204 
14,202 

3.701 
5.137 

602.906 

112.964 
4,776 
75.720 
16.819 
5,462 
14,943 
4,756 

109.133 
9.908 
30.149 
56.047 
38.247 

1,350 

21,866 

80,507 

370 

CI 

CI 
1.602 

160.549 
104.727 


7.431 




1.377.692 




1,307,809 




CI 




CI 




7,820 




36,170 




C) 




C) 




2.248 




20.909 




1,482.458 




31.9006 




16,915 




151,215 


Cost 0< WW 


79,692 




26,532 




61,506 




20.854 




235.853 




12.105 


Rents pMd 


53.420 




211.528 


Tavaa nuf 


100,579 




3,985 


R«P« 


40,865 
165,741 




826 




1.346 




6.637 


P^ei toss from othe< partnerah^M 


CI 




(*l 


Other deductions 


329.072 




-104,766 




122,870 
227,636 




3.867 
698.084 




663.337 




CI 


NonguaKtymg drvidends «■. 


CI 

3,661 




14.783 




CI 








1.469 




12.164 




575.214 




162.123 




9.539 




79.224 


Cost ol labor 


45,721 




21.674 




17,040 




11.275 
96.110 




6.923 




25.481 




41.602 




42.643 




1^39 


Repa« 


17.882 
42.618 


Amotzsuon 


CI 




690 




3.032 




CI 








CI 




134.572 


Net profrt 7. 


122.870 







Footrxjtes at erx) ol table 



218 

PARTNERSHIPS 



Business Returns/ 1975 • Partnerships 
Table 2.2 —Income Statement for Selected Industries— Continued 

[All figures are estimates based on samples— money amounts are in thousands ol dQllars] 



Penonal urvtCM 



UundrtM 
dry dMnlng 
■nd garrmnt 



Beauty 
•hops 



Bartm 
■hopa 



OttMf 

p«r«on«l 
MrvlCM 



Buatn««« 
MnrlcM 



Aulomotlv* repair and aarvtcaa 



Automotlva rtpair ahopa 



Gerwrat 
automobllt 



OlMr 
automoblla 



parting 
and olh«f 
aarvlcaa 



Partnanhlpa Wlttl and WIttwut Nat Profit 
Number of partnerslHps 



Total rec«<pts 
Business receipts 

Income from otfwr pertiwr^ips 
Nor>qualirying drvxtends 
Interesi recefved 
Renis received 



Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 



Bad debts 

Repairs 

Depreciation 



Total deducbons 
Cosi 01 sales and operations, total 
Inventory, beginning-ot-yeai 
Purchases 
Cos! of labor 
Material and supplies 
Other costs 
Less inventory, ertd-olyea; 

Salanes and wages 

Payments 10 partners 

Rent paid 

Interest paid 

Taxes paid 

Bad debts 

Repairs 

Defxeoalion 

Amortnation 

Depletion 

Pension, profit-shanng. annu^. bond purchase plans 

Employee benefit programs 

Nat loss from other partnerships 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net profit (less loss) 
Net profit 
Net loss 

Partnerships with Net Profit 

Number ot partnerships 

Totai receipts 

Business receipts 

Income from otttei partnershi[)s 

Nonqualifying divHlends 

Interest received 

Rents received 



Royatbes 

Farm net profit 

Net gain, noncapital assets 

Other re<:eipls 

Total deductions 

Cost of sales and operations, total 
Inventory, beginning-of-year 
Purchases 
Cost of labor 
Material and supplies 
Ottier costs 
Less inventory, end-ol-year 

Salanes and wages 

Payments to partners 

Rents paid 

Interest paid 

Taxes paid 



1.194.572 
1.170.098 
(•) 



670 
12.955 

981.937 
291.597 
24.171 
124.262 
77.562 
44.900 
46.287 
25.585 

188.949 
67.799 
64.034 
15.168 
36.104 



Depletion 

Pension, profitshanng. annuity, bond purchase plans 
Employee benefit programs 
Net loss Irom other partnerships 

Farm net loss 

Nel loss. noTKapital assets 

Ottier deductions 

Nel profit 



3.203 



212.635 
233.090 
20.455 



995.688 

973.506 
("1 

n 

t.525 
7.119 

(•) 



762.598 

223.350 
19.122 
97,939 
57.550 
37.547 
31.610 
20.417 

156.801 
42.524 
49.716 
9.652 
28.615 

2.801 
14.215 
39.265 

CI 

CI 

932 
1.291 



(•) 
192.168 



447.884 
441.087 
CI 



1.037 

391.954 
116.943 
4.535 
32.812 
43.830 
22.995 
19.745 
4.974 

68.179 
10.072 
24.837 
9.666 
15.321 

682 
10.536 
29.618 



55.930 
64.490 
8.560 



5.866 

363.305 

358.148 
CI 
C) 

339 
3.328 



CI 



298.815 

91.134 
4.090 
26.774 
32.897 
17.808 
14.071 
4.506 

54,134 
7,276 

18,583 
5,562 

11,458 

373 
7,537 
19,325 



82,065 
64,490 



250,118 
249,492 



209151 
37,164 
3,219 
11,201 
17,537 
7,247 
920 
2.960 

68.941 
22.465 
20.825 
1.184 
B.675 



2.368 
6.341 



40.967 
45.655 



5.557 
199.266 
198.791 



153.611 

27.103 
1.318 
6.663 

14.173 

5.928 

429 

1.408 

55.466 
11.717 
15.430 
849 
6.496 



1.650 
4.643 



C) 
CI 



30.094 
45.655 



82.167 
77.671 



54.418 
7.404 



1 
') 
I 

13.000 
10.693 
5.708 



27.749 
28.070 



77.145 
72.650 



CI 
CI 



49.075 

7.357 
CI 
C) 
CI 
C) 
C) 
C) 



331 
1.586 



11.863 
28.070 



414.403 
401.848 

C) 



8.228 

326.414 
128,086 
16.130 
77.171 
15.314 
11.364 
25.508 
17,401 

38,929 
24,569 
12,664 
3,870 
10,321 

2,419 
6,507 
16,699 



87,989 
94,875 
6.886 



3,791 
355,972 



343,917 
C) 



1,125 
2,420 



261,097 

97,756 
13,427 
61,423 
9.599 
10.564 
16.996 
14.253 

35.003 
14.884 
10.779 
2.993 
8.963 

2.386 
4.697 
13711 



68,156 
94.875 



28.127 

2.278.101 
2.172.581 
!•! 
CI 
10.417 
12.355 

CI 



2.380.474 
454.534 

42.620 
239.730 

87.711 

28.9BO 
108,002 

52,509 

217,560 
59,778 
56,628 

284,905 
47,870 

5,008 

32,364 

807,339 

7,944 

CI 

3,722 

5.384 

15.216 

C) 

1.302 
379.654 

-102.373 
432.223 
534.596 



1.668.482 

1.585.402 

CI 

CI 

6.479 
9.988 



C) 



25.625 
33.812 



394.753 
20.419 

210.201 
77.383 
25.646 
82.024 
20.920 

176.784 
40.363 
42.268 
56.678 
33.047 

2.044 

20.807 

188.586 

6.872 

CI 



1.457.912 
1.427.862 

C) 



1.258.857 
670.924 
48.027 
512.935 
63.819 
64.016 
38.297 
56,170 

134,669 
38,803 
62,776 
28,299 
40,320 

2,607 
18,387 
79,538 



199,055 
233.464 
34.409 



15.334 
1,230.848 



1.212.526 

CI 



3.906 
6.439 

997,384 

560.558 
42,548 

431,809 
51,016 
52.242 
33,406 
50,463 

112,849 
22,701 
50,176 
14,052 
32,179 

1,935 

13.251 

47.980 

820 



CI 
137.663 



4.256 

879.377 
526,996 
41,599 
397,026 
47,529 
61,654 
28,302 
49,114 

100,978 
34,118 
30,947 
7.470 
24.671 

2.030 

5.384 

21,179 

494 

C) 

CI 

1.279 
CI 

CI 
121.911 

181.060 
191.943 
10.883 



12.332 
939.242 
931.468 



546 



747.299 

460.229 
37.244 

349.630 
41.465 
51.318 
25.439 
44.867 

66.833 
19.505 
25.406 
5.329 
21.330 

1,600 
4,481 
16,811 



C) 
103,716 



546,359 
540,569 



2,015 

459,194 
298,377 
24,799 
2«2,564 
27,077 
19,41 
10,627 
26,101 

39,858 
17,852 
16.653 
3.754 
12.057 

1,025 
2,205 
11,179 



87,165 
91.799 
4.634 



6.547 
463.449 
459.830 

201 



371.650 

250.711 
21.888 

207.956 
22.460 
12.217 
9.654 
23.464 

30510 
8102 

13,066 
2,555 
9,788 



CI 
CI 



45,601 
91,799 



513,078 
508,817 



2,241 

419,183 
228,619 
16,800 
154,462 
20,452 
42.243 
17.675 
23.013 

61.120 
16.266 
14.294 
3.716 
12.614 

1.005 



93.895 

100.144 

6.249 



5.785 
475.793 
471.638 

345 



375.649 

209.518 
15.356 

141.674 
19.005 
39101 
15.785 
21.403 

56.323 
11.403 
12.340 
2.774 
11.542 

835 
2.776 
8.641 



58.115 
100.144 



Footnotes at end of table 



Business Returns/1975 • Partnerships 



219 



PARTNERSHIPS 



Table 2.2 —Income Statement for Selected Industries —Continued 

[All figures are estimates based on samples— money amounls are in thousands of dollafs) 



Svfvlc**— Contlntwd 



lan«oua 
npair 



MfViC**, 

Including 
motion 
pictures 



Uodlcal and hMltti Mrvlcoi 



Onicn 01 

phytlctant 



Otiw 

nwdlcal 

■nd iMlltti 

Mrvlcea 



I.M>I 
MrvKM 



EnglnMMnt 



Accounting, auditing, and 
twokltaaplng aarvlcaa 



Ctrtlflod 

public 

accountanta 



Otitar 

accounting, 

auditing, and 

booldrocptng 

aarvlcaa 



PannanMpa Wttli and WItlMut Nat Praffl 



Number or pannarsnips 
Total recetpts 



Businoss receipts 

Income trom oltier pannerVi^M . 
Nora]ualityvig dvidends 
Interest received 
Rents recetved 

Royalties 

Fami not proirt .... 

ttal gain. norKapital assots .... 
Other rec«pls 



Total deductions 

Cost ol sales and ofMrsDons. total 
Inventory. t)e^nrflng-or year 
Pwcrases 
Cost ot latxx 

Malenal and supplies 

Other costs 

Less tfwentory. endof-year 



Salaries ana wages 
Payments to partners 
Rent paid 
Interest paid 
Taxes paid 



Bed debts 
flepafs 
Oepreoalicn 
Aniortoalion 
Deptebon .. 



Pension. proW-shanng. annuity, bond purchase [ 
Employee berwfil programs 
Net loss trom other pailnenihips 

Farm nel los& 

Net loss, noncapital assets 

OttTor deductions 



trtl profit (less toss) 
Net profit 
Net toss 



Partnenhlpe tttttti Nat Proflt 



Number of partnerships 

Total receipts 

Busmess rece^ts 

Inaxne from other partnerships 

Nonqualifying drvidends 

Interest received 

Rents received 

RoyaAes 

Farm net pratit 

Net gam. noncapital assets 

Other receipts 

Total deductions 



Cost of sales and operations, total 
Inventoiy, begmmngK^fyea; 
f*urchases 
Cost of labor 
Material and supplies 
Ottier costs 
Less inventory, enddfyear 

Salanes and wages 
Payments to partners 

Rent paid 

Interest paid 

Taxes paid 



Bad debts 

Repars 

Depreaaaon 



Deptebpn 

Pension. profH-stunng. annurty. bond purctiase plans 

Employee benefil programs 

Net loss from ottter partnersh^ 

Farm net toss 

Net loss, noncapital assets 

Oltier deductions 

Nel [votit 



It. tit 

569.772 

556.503 

CI 

425 

1.611 



460.7« 

238.366 
32.112 

196.931 
26.547 
21.247 
11.132 
41.503 

55.302 
35.913 
13.576 
4.712 
13.529 

1.288 
5.765 
15.912 



99.032 

107.834 

8.902 



7.998 
471.713 
466.971 
CI 



383.879 

201.926 
25.639 

158.903 
24.406 
19723 



174) 



|7») 



(Ml 



(S2| 



40.687 
19.620 
9.978 
3.273 

10706 

1.042 
3.945 
11.639 



1.890.410 

t. 607.944 
2.542 

C) 

6.236 

10,534 

9.251 

8.506 
45.349 

2,032.221 

416.720 
21.049 

134.319 
41.555 
12.347 

231.991 
24.541 

272.824 
34.435 
75.360 
71.641 
53.970 

3.3% 

27.956 

342.507 

88.756 

CI 

2.968 
3.483 
25.969 



-341.911 
235.561 
577.372 



7.379 
1.197.275 

1.140.669 

CI 

CI 

3.596 
7.131 

9,901 

9.565 
29.453 

961.714 

269.962 
13,309 
92.737 
22.658 
6.655 

149.254 
14.651 

174.129 
13.662 
57.536 
23.115 
35.696 



507 



64.771 
19.248 



1.670 
2.479 



17.492 

5.450.507 

5.410.602 

C) 

C) 

6.030 
11,552 



16,836 

3,505,214 

379,226 
6,272 
83,301 
130,797 
39,629 
122.799 
4.772 

1.192.041 
194.118 
262.925 
58.045 
136.667 

8.427 
25.703 
71.128 

1,299 



23,450 
31,982 



1,945,293 

2,003,138 

57,845 



15,294 

4,984,139 

4,948,096 
CI 
CI 

5,344 
10,439 



1.139 
16.597 



264.904 
3.417 
63.937 
95.796 
33.646 
90.970 
3.062 

1.030.099 
152.321 
235.395 
31.724 
111.591 

6.719 
21.103 
55.268 

1.075 



22.191 
26.760 



9.410 
3.316.750 

3,295.601 

C) 

C) 

2,563 
4,192 



49,955 
CI 

5,368 
9,203 
5,301 
29,044 
CI 

635,810 
134,504 
146,562 
9,196 
56,081 

1.112 
11.023 
23.405 



17.009 
15.374 



1.556.022 

1.563.597 

7.575 



6.906 
3.274.135 

3.253.730 

CI 

CI 

2.560 
3.459 



877 
10.989 



46.142 
CI 

5.399 
9.203 
5.263 
26.269 
CI 

628.363 
123.929 
144.156 
7.593 
55.206 

759 
10.949 
22.194 



16. 
15.133 



9.092 
2.133,757 



2,115,001 
CI 



329,271 
5,892 
77,913 
121,594 
34,528 
93,755 
4,411 

556,231 
49,614 

116.363 
46.949 
90.796 

7.315 
14.880 
47,723 



369,271 
439,541 
50,270 



6.399 

1.710.004 

1.694.366 
CI 

2.794 
6.980 



1.270.463 

238.762 
3.037 
56.549 
96.593 
29.593 
64.701 
2.701 

401.736 
26.393 
91.239 
24.141 
56.385 

5.960 
10.154 
33.074 



5.193 
11,627 



362,850 
439,541 



25,474 
8,059,543 



7,991.476 
2.937 



443 
34.189 



4.085.629 
109.767 



9.106 
3.250 
97.41 1 



1.775.470 
230.034 
431.754 
24,032 
173,800 

3,611 
18,600 
98,740 

1,259 
92 

34,947 
29,549 
5,096 

48 
1,149,742 

3,973,914 

3,992,292 

9,368 



23,935 

7,999,1 19 

7,921,863 

2,936 

126 

17,724 
11,432 



443 
33,705 

4,006,837 

95,597 



9,106 
3,250 
83.241 



1.762.721 
204.698 
426.251 
23.454 
172.372 

3. 

18,509 
97.493 

1.259 
92 

34,754 
29,496 
5.096 



1.131.021 
3.982.292 



6,279 
1,713,961 

1,696,319 
4,047 

CI 

5,440 
3283 

CI 

4,267 

1,433,613 

464,295 
CI 

24,273 
163,325 

19,439 
262,249 

13,972 

397,342 
59,626 
51,124 
7,921 
36,737 

1,552 
3,991 
16,449 

C) 
C) 



9,640 

7,154 

205 



260,348 
290,442 
10,094 



4,667 
1,503,739 

1,467,294 
3,712 

CI 

5,292 
3,293 

CI 

3,949 

1,213,297 

325,499 
CI 
CI 
94,394 
14,916 
209,370 
CI 

391,957 
45,992 
47976 
6,612 
34,951 

1,551 
3,575 
14,905 



CI 
CI 



10,967 
4,254,356 

4,214,605 
9,653 

CI 

9,417 
3,944 

CI 

220 
16,234 

3,121,619 

59.233 



CI 
CI 



CI 

1.647.543 
290.171 
215.190 
23.545 
115.015 

2.921 
9.077 
52,199 
5,790 

CI 

23,699 

29,546 

3,390 

CI 

280 
645,970 

1,132,738 

1,143,270 

10,532 



9,293 
4,179,502 

4,140,135 
9,648 

CI 

9,296 
3,944 

CI 

16176 
3,036,232 



CI 

1,620,930 
266,241 
207,695 
22,978 

112,71 

2,851 
8,735 
50,287 
5,743 
I'l 

23,689 

27,973 

2,933 

CI 

258 
625,325 

1.143,270 



7,563 

4,007,935 

3,971,526 
9,653 
CI 

9,163 

1,747 

CI 

215 
15,452 



CI 

1,573,971 
266,963 
202,290 
21,977 
108,957 

2,541 
9,049 
47,330 
5,376 
C) 

23,314 

26,664 

2,933 

CI 

256 
601,190 

1,071,341 

1,077,795 

6,454 



6,879 
3,963,715 

3,927,387 
9,649 

CI 

9.125 
1,747 



215 
15,414 



2,685,920 
44,704 



CI 

1,557,40 
252,454 
197,782 
21,579 
107,568 

2,499 
7,872 
46,497 
5,376 
CI 

23,314 

26,277 

2,933 

CI 

256 
589,329 

1,077,795 



3,404 
246,421 
243.279 



CI 
CI 
CI 
CI 
CI 
CI 
CI 



254 



73,572 
23,208 
12,900 



1,029 
4,659 



61,397 
65,475 
4,079 



2,404 
215,787 
212,749 

171 
CI 

CI 

CI 

762 

150,312 

CI 
CI 
CI 
CI 

CI 
CI 

63,529 
13,787 
9,913 
1.399 
5.151 



663 
3.790 



35.996 
65.475 



C) Eslimale is not stiown separately because ol the small number of sample returns on which d was based However, the data are included in the appropnate totals 

NOTE Contractors not allocable." Wholesale and retail trade not allocable.' and Other services' are not shown separately because of the small number of sample returns on which they were based However, the data are 
included in the appropnate totals 



220 



Business Returns/1975 • Partnerships 



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^ »- r-. m o> m ^ ^ CO p- r- * 35 -•_ r--_ f~-. 5> p ^_ <o o Sj « 

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10 m inr--f«- ifi r- r~~ aif~ ^co^in p« cm cm^o cuoui^o 

B •- •- CM « CM O) ^r in — cr)»-ajf^ k» •- •- 



o aiio>ina> co^r- — ^ "-i/ 

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^ p p p p p p p 00 r^_ in u 

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o cj (*-' to" CM (£1 tri V oi CO ■-' 



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•g TJ 

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u c 
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S O 



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e ^ *• " 2 *" S — £ S 



I 
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3 S «? ^Q O08SS 

■gz i»".o" ""'s §S 

3 MM MMmS(m 



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234 



Business Returns/1975 • Partnerships 












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at 1^ ii — -w o> cvmooB«- cmocm'- 

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Business Returns/ 1975 • Partnerships 



235 



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236 



Business Returns/ 1975 • Partnerships 



•D 
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3 
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in <D r~ oi n A n en a> o> 1/1 r- v fd * id oj r-_ •-_ •-_ o o ^ p v ^ 

s sssta s!ss?= ss= I s~~ft~~£iE~~£~~as i i s s s mm = mm 

la paj (y p--_ Olio Sew— rt «> ui »B ^_ r- ^ •- a S « K 



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S<s r~ CM a> r>. a o ' ^ tp m to cm >n o •- a 

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Business Returns/ 1975 • Partnerships 



237 



«^ nO)tr> — r^ »no«r> OO 



a _ s ssat_ _ a 



II ^t '^ I'^p"? '^*0P*9 II <? P *~ ^ T'O'^P" 

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238 



Business Returns/ 1975 • Partnerships 



S S_ 8R, 



III I 



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Business Returns/ 1975 • Partnerships 



239 



•o 

01 

3 
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0) 

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57.964 
35.577 

16.444 
36.666 
12.619 
47.544 


s 




64.293 
54.643 

57.392 
74.574 
52.330 
203.193 


1 


1 



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* €^ ^ S = .-9 

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V S If, '^ ^ "> 

! a « » o « £ 

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,^ ^SS' 1 

iff 15o« 

_- . J . Z J 



240 



Business Returns/1975 • Partnerships 



Table 2.4 — Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries 

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



State and Industry 



Numb«r of— 



Buslnesa 
racelpts' 



NutnlMr of 
partnenltlpt 



NumtMf of 
pirtfwfihlps 



United States, Total' ' 



All Industries 



Agrtcutture. forestry, and fistiing 

Fa/ms 

FieW crop 

Fnjit, tree nut, and vegetable 

Livestock 

Ottwf 
Agncultural services, forestry, and fistung 



0,1 and gas extraction 
Otfwf mining 



Construction 

General contractors 

Special trade contiactors 

Plumtung, healing, and air conditioning 

Painling, paper hanging, and decorating 

Masonry, slonewortt. tile setting, and plastering 

Contractors, not elsewhere classified 

Hanutaeturtng 

Lumber and wood products, encept furniture 
Pnnling, publishing, and allied industries 
Machinery e<cepl electrical 
Ottler manutaclunng industries 

Trantportatlon, communication, electric, gas. and sanitary services . 
Tfansponation 

Trucking and warehousing , 

Other transportation 
Communication, electnc, gas, and sanitary services 

tAftlotesale and retail trade 

Wtwiesale trade 

Retail trade 

Building materials, hardware, ganjen supply, and 
mobile home dealers 

General merchandise stores 



Food stores 

Grocery stores 
Other food stores 

Automotive dealers and service stations 
Motor vehicle dealers 
Gasoline service stations 
Other automotive dealers 

Apparel and accessonr stores 
Furniture and home lumishings stores 
Eating places 
Onnking places 
Ljguor stores 
Other retail trade 



Finance. Insurance, and real estate 

Finance 

Banking, and credit agencies other than banks 
Secumy commodity brokers, and services 
Holding and investment companies 

Insurance agents, brokers, and sen/ue 
Real estate 

Operalors and lessors ot buildings 

Lessors, other than buildings 

Real estate agents, brokers, and managers 

Other real estate ,, 



S«fvleea 

Hotels and other lodging places 

Molels, motor hotels, and lounst courts 
Other kjdging places 

Personal servues 
Laundnes, dry cleaning, and garmenl sen/ices 
Beauty shops 
Bartjer sliops 
Other personal sennces 



Business services 

Automobile repair and services 
Automot>ile repair shops 
General automobile repair shops 
Ottiei automobile repaii 
Automotjile parking and other services 

Miscellaneous repair services 

Amusement and recreaton sennces, including motion pictures . 
Medical and health servues 

Offices ot physicians 

Other medical and health services 

Legal services 

Engtneenng and archileclural sennces 

Accounting, auditing, and txMkkeeping services 

Certified public accountants 

Other accounbng, auditing, and bookkeeping sen/ices 
Other services 



Footnotes at end of table 



t22je4 

109,095 
40,7<0 
12.793 
51.737 
3.S25 
I3.t69 

15J77 

12.811 
2.566 

60,65< 
24.520 
36.070 
4.593 
4.491 
4.906 
22.080 

29,413 

5.120 
4.877 
2.368 
17.048 

<7,0«0 

14.381 
9.684 
4.697 
2.679 

193,494 

30.922 
162.395 



22.081 
14.961 
7.120 

27.527 
5.566 

16.095 
5.866 

13.082 
11.034 
22.940 
9.490 
4.167 
39.316 

435,306 

107.029 
1.952 
2.260 

102.817 



321.408 
261.083 
32.293 
15.988 
12.044 

199.265 

14.573 
7.160 
7.413 

24.088 
8.215 
8.021 
2.169 
5.683 

28.251 
20.967 
15.387 
8.311 
7.076 
5.580 

11.093 
16.213 
17.711 
9.457 
8.254 

25.253 
6.293 

10962 
7.599 
3.363 

23.861 



350,060 
316.596 
107.980 

56.144 

142.582 

9.890 

33.464 

223,937 
213.535 
10.392 

135,325 
57.6 
77.498 
10.168 
9,292 
10.293 
47.745 

75,117 

12.275 
12.439 
5.307 
45.096 

53,057 
36.944 
23.313 
13.631 
16.113 

<49,S49 

76.230 
372.954 



49,513 
33,751 
15,762 

59,548 
12.506 
34.224 
12.816 

29.726 
25.401 
59,105 
20,661 
9,258 
87,665 



12.792 

24.796 

1.381.405 

20.706 
1,552.864 
1,249,224 
172,709 
70,779 
60,152 

670.163 
69,588 
35,168 
34,420 

54,121 
19,738 
17,151 
4,551 
12,681 



46,514 
32,869 
17,757 
15,112 
13,645 

24,021 
88,731 
61,866 
37,666 
24,198 

93,062 
16,143 
39.691 
31.460 
8.231 
87,957 



146.038.595 

12.631.541 
11,517,333 

4,027, 

1.447,054 

5.696.782 
346.376 

1,114,208 

4,014,119 
2,641,794 
1,372,325 

12.303,178 

6,840,816 

3,455,446 

645,743 

252,742 

452,059 

2,104,902 

6,866,260 

1,037.492 
514.481 
506.259 

4.808.028 

2,451,546 
1.962.660 
1.148,380 
814,280 



45,172.687 
16,032,683 
29,113,882 

2,069,042 
966.099 

6.314.158 
5.190.409 
1.123.749 

7.582.574 

3.005.923 

3.618.029 

958.622 

1.352.439 
1.731.910 
3.234,110 
627,534 
999.283 
4,236,733 

32,419.227 

5.996,575 

175,723 

3,445,348 

2,375,504 

1,672,456 
24,750,196 
20,875,689 
528,334 
1,095,055 
2,251,118 

30,156.300 

2.851,918 
1.544,512 
1,307.306 

1.171.244 
446.929 
254.235 
79.354 
390.726 

2.178.598 
1.429.373 
1.057.205 
542.288 
514,917 
372.168 

559.393 
1.608.519 
5.451.765 
3.309.478 
2.142.287 

7.918.293 
1.692.364 
4.211.706 
3.965.853 
245.853 
1.083.227 



437,564 

77,684 
69.998 
24.889 
8.025 
35.289 
1.795 
7.686 

3.586 
2.293 
1.292 

37,703 

13.637 
24.064 
3,059 
3.002 
3.868 
14,135 

17,238 

3,768 
2.309 
1.605 
9.556 

8,776 
7.227 
5.049 
2.178 
1.549 

124,092 

16.948 

107,113 



14.233 
9.672 
4.561 

19.066 
3.691 

12.175 
3.200 

8.835 
7.01 

19,533 
7,230 
3,173 

19,301 

55,709 

3,472 



2.466 

4.254 
47.983 
40.064 

3.429 

3.015 
1.475 

112,749 
8.956 
5.402 
3.554 

14.320 
4.866 
5.340 
787 
3,327 

9,787 
11.005 
8,706 
4.448 
4.258 
2.299 



5.368 
14.717 
7.956 
6.761 

22.573 
3,523 
9,040 
6.876 
2.164 
8.477 



17.074,314 

1,055,733 

895,076 
320.656 
277.839 
248.107 
48.474 
160.657 

282.235 

106.767 
175.468 

1,605.783 
1.050.046 
753.101 
112.634 
70.412 
122.790 
447.065 

1.169.877 

182,455 
128,658 
122,910 
755,854 

304.478 

243.846 
175.045 
68.801 
60,632 

3,310,810 

739,755 
2,568,739 

179,314 
84,233 

405.503 
295.949 
109.554 

434.951 
167.034 
186.628 
79.299 

131.785 
136.807 
693.663 
82.093 
53.535 
366.855 

1,774,256 
503.975 

29.466 
430.077 

44.432 

158.596 
1.111.685 

898.833 
18.341 
78.741 

115.770 

7,350, 
665.260 
350.247 
315.013 

269.687 
113.786 
89.043 
14.344 
52.514 

306.471 
198.676 
150.542 
68.194 
82.348 
48.134 

81.372 
315.495 
1.329.527 
645.167 
664.360 

1.763.287 

556.988 

1.669.727 

1.593.856 

75.871 

193.796 



799,244 

108,250 
96.299 
35.967 
10.927 
46.186 
3.219 
11.951 

10,144 

8.417 
1.727 

43,747 
15.745 
26,002 
3,742 
3.240 
3. 
17,101 

23,255 

4,313 
3,350 
1.981 
13.611 

14.999 

13.016 
8.638 
4.378 



IH,7I0 

21,602 
132,798 

7.773 
2,925 

19.424 
13.298 
6.126 

23.232 
4.261 
14,332 



9.329 
8.983 

19.360 
8.321 
3,891 

29.560 

2m,i4< 

12,723 



11.420 

4.; 

272.142 

243.45' 

19.110 

6.448 

3.133 

154,891 

13.251 
6.631 
6.620 

21.154 
7.380 
7.096 
1.766 
4.912 

21.221 
17.423 
12.502 
6.750 
5.752 
4.921 

8,835 
11,601 
14.076 
7,092 
6,994 

21,892 
4,177 
9,744 



981,901 
905,866 
375,578 
119,039 
395.890 
15.359 
76,035 

275,334 

163,704 
111,630 

271,950 
177,930 
94,020 
9,697 
4.542 
10.165 
69.416 

246.005 
60.157 
12.281 
10.356 

163.209 

349.558 

233.619 
92.560 
141,059 
115,939 

463,620 

121.374 
342.037 

26.668 
10.6S" 

53.662 
39.035 
14.627 

54.447 
14.599 
29,680 
10.168 

13.599 
17.264 
76.113 
19.757 
8.753 
61,057 

5.569,306 

116.055 
6.459 
10.191 
99.405 



5.443.591 

5.305.897 

59.308 

47,450 

30,936 

1,945,051 
362,359 
196,839 
165,520 

56,251 
29,673 
6,436 
1,910 
18,032 

804.934 
80.509 
21,575 
11,293 
10,282 
58.934 

16.032 
341.456 
71.352 
23,443 

47,9 

97,366 
16,175 
51,967 
47,270 
4,697 
46.650 



Business Returns/1975 • Partnerships 



241 



Table 2.4— Receipts. Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued 

[All figures are estimates based on samples— money amounls are m thousands ol dollats] 



Stitv and IndMtry 



Payroll 



Numbar of 
parlnonhlpt 



Numb«r of 
pwtiMrvtilpa 



N«t Incom* 

lieu 
Oitlclt) 



13 states. Total 



AghaMun. 



Fpeto OOP 

Frut. tre« nut and vegetable 

Uvestoch 
Oltw* 
Agricultural services, lorestry. and fisfiing 



0«i and gas exlractian . 

Otfwr munng 



Constnjctlon ..•■■•••••■■••••■•••••■••••••■ 

General contractors 

Special trade contractors .... 
PlumCmg. tieabng. and ajt crvrditxxiing — 
Pamting. paper hanging, and decorating 
Masonry, stonewionr. tile setting, and ptastenng 
Contractors, nol elsewhere dassified 



Manufacturing 

Lumber and wood products, except fvnMVB . 

Prmtir^g. publishing and allied mdustnes 

Machinery, except electncal 

Other manulactunng industries 



Tranaportatlon. communlcatloii, electric. 

Transportation 

Trucking and wrarerxjusing 

Otiier transponabon 
Ckimmuncation. electric, gas. and 



Qat, and sanitary aervlCM . 



Wholesale trade 

Retail trade . 

Buikjing malenals. hardware, 
mobje home dealers 

General merchandise stores 



garden suppfy. and 



Food stores 

Grocery stores 

Other food stores 

Automotive dealers and service stations 
Motor vehicle dealers 
Gasdme service stations 
Other automotive dealers 

Apparel and accessory stores 

Fumrtue and home furnishings stores .. 
Eating pieces 
Dnnktfig places 
Ijquor stores 
Other retail trade 



Finance. Inauranc*. and ml estate 

f^viance 
Banking, and credn agenoes other ttian banks 

Secunty commorWy brokers and services 

Hok*ng and investment companies 



Insirtnce agents, brokers, and service 

Real estate 

Operators and lessors of buikjings 

Lessors, other than buildings 

Real estate agents, brokers, and rnanagers 

OThei real estate 



Hotels and ottier todong places 

Motels, rnotor hotels, and tounst courts . 
Other kxl^ng places 



Personal services 
Laundries, dry cleaning, and garment services 
Boauty shops 
Barter shops 
Other personal services 

Business services 
Automobile repeir and services 
Automobile repair shops 
General automobile repair shops 
Other automobile repair 
Automobile parking and other services 

Mocellaneous repar services 

Amusemem and recree