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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.

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Business Returns/1975 • Sole Proprietorships

21

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Business Returns/1975 • Sole Proprietorships

23

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Business Returns/ 1975 • Sole Proprietorships

25

Mininn fw»^«si— nn

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26

Business Returns/1975 • Sole Proprietorships

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Business Returns/ 1975 • Sole Proprietorships

27

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28

Business Returns/1975 • Sole Proprietorships

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Business Returns/ 1975 • Sole Proprietorships

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58

Business Returns/ 1975 • Sole Proprietorships

II

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

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59

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6.417
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67.161
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29.956
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Business Returns/ 1975 • Sole Proprietorships

|i
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Business Returns/ 1975 • Sole Proprietorships

61

II

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n

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Business Returns/ 1975 • Sole Proprietorships

63

1

14.828
8,031
20.177
17.124

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83.608
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14.993
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45.717
39.389
30.782
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11.746

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_

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Business Returns/1975 • Sole Proprietorships

69

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71

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72

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75

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1/1 r- o ui m lo at •- ^ K- co cm c

or-o — rvoo ~ r« — o o a a>ioo

ru oi w fi cm' cm' — ^" — m n" »-" ■w" (ri c-

■iTfMlrtr-)--.- h. <SO tM i/)OiC

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lisfit sSSs

?

3

si s

Business Returns/ 1975 • Sole Proprietorships

117

X M XSS^? ~ S «5 $2~ 3 S 3;_ «

O ui 0^ O « »

ssas

- 3 -*? 2!

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v

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c

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118

Business Returns/ 1975 • Sole Proprietorships

•o

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II i

Business Returns/1975 • Sole Proprietorships

119

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c
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u

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3

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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 atectilcal

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 of-

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

Wltom 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 deelan 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

Medicat 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

Madical 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

BualnaiMi 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
lotm and
ttatutory

Bd)MulMlltt

Total IncofTM lai

Numbar of
raturrta

Agriculture, Forestry, and
FIshlfig— Continued

Fanna CoriUmjad

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.tms

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
0

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

0

$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 Conanuad

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 afcaaaorv 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 trade 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

Bualneaaea 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

Bualnaessi 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

Ouilnaeaai 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

BtiBiiaaaai 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
0
(•)
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

0
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
Bualnaiaei 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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V r^ o o q5 tn D o>

vj •- in e oviAeo « n oi v oi •- S o cm 2 cm om odo^

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II

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207

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209

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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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238

Business Returns/ 1975 • Partnerships

S S_ 8R,

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Business Returns/ 1975 • Partnerships

239

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35.577

16.444
36.666
12.619
47.544

s

64.293
54.643

57.392
74.574
52.330
203.193

1

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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 recreebon services, mdudng

Meiical and health services

Offices of physjcaans

tether merfec^ and health services

moton ;Nclures

Legal servees

En^neermg and architectural services

Acaxjntmg. audrting. and bookkeeping sennces

Certified public accountants

Other accouitmg. audnng. and bookkeeping sences
Other sennces

tn,7st
euM

52,403
16.308
10.163
23,493
2.439
S.S45

7M>

6.584
1.055

3e.6»

14,239
22,386
2,096
2.994
3.052
14.244

ia,si9

2.195
3,030
1,733
11,561

»M>

8,756
5,899
2,857
1,093

124.769

19,942
104,732

5,910
1,961

14,589
9,229

5,360

17,406
3,345

10.287
3,774

8.561
7,005

14,624
6,858
2.840

24.978

283.4M

68,237
1,534
1,335

65,368

5,032
210,219
173,483
18,978
10,821
6.937

i2a,5i«

9.315
4.714
4.601

15.630
5.762
4.798
1.447
3.623

19,236
12.945
9.831
5,715
4.116
3,114

6.696
11.359
11,637
5.801
5.836

15.981
3.967
6.

4.929
2.064

14.827

1(2,598

171.194
45.977
45.467
73.294
6.456
21.404

104,967

99.969

■2,217
34,114
48.095
4.856
6.217
6.406
30.616

47,877

5.090
7,872
3,850
31,065

25.918

22.215

14,511
7,704
3,703

2(1,210
49,412
241,599

15,293
5,046

11,931

37,628
7,578

21,605
8,445

19,667
16,290
38,465
14,460
6.234
55,726

2,003,224

933,054
10,261

104.596
48.795
30.197

459,346

48.602
24.336
24.266

35.917
14.120
10.571
3.043
8.183

61,981
28.501
21.134

7.367

14.661
72.000
43.501
25.392
18109

59.958
10.609
27.832
22.533
5,299
55.784

(8,696,621

6,812,171
6.088,322

1,975,133

1,191,936

2,707,951

213,302

723,849

2.611.585

1,960.611
650.974

7,903,942

5.705.467

2.192.759

364.629

179.263

301.639

1.347.028

4,572.209

340.537

314.466

300.069

3.617.137

1,661,871

1.265.663
720.268
545.395
396.208

29,488,377
11.117.057
18.355.216

1.248.300
403.096

3.881.112

3.0O7.140

873.972

4.510,546

1.778,056

2.115,320

617,172

861,644

1,061,896

2.191,475

456.821

724.767

3.015,357

24.081,318

4,716,928

117,279

3,070,020

1,529.629

1,274.798
18,089,592
15,437,959
311.782
796.316
1.541,535

21,556,155

1.638.726
976.097
862.629

770.398
301.404
145.341
57.210
266.443

1.594,674
946.729
694.151
404.677
289.474
252.578

403.854
1.329.029
3.761.083
2.120.810
1.640.273

5.461.036
1.254.448
3.496.183
3.324,858
171,325
699,995

37,88&

32.896
9.671
6.283

15.885
1,057
4,990

1.734

1,330
404

22.379

7,387
14,990
1,731
1.924
2.554
8.781

10,766

1.680
1.302

5,156

4.611
3,074

79.159

10,867
68.275

5,765
3,196

11,905
2.173
7.642
2.090

5.658
4.277

12.246
5.344
2.110

12.506

38,024

2.179
383
399

1.397

3.104
32.741
28.118

825

72,136
5.685
3.380
2.305

9,292
3.414
2.990
(•)
2.241

6.922
7.133
5.909
3.406
2.503
1.224

3.142
3.434
9.728
4.924
4.804

14.325
2.090
5.592
4.336
1.256
4,793

_1_

6(2.451

583.892
174,528
239,337
139,413
30,614
106,559

iei,04(

74,678
86,371

1,075,4(8
602.036
470.826
67.829
52,989
60,351
269,657

794,772

69,794
61.641
67.559
575,778

i(a,070

155,315
1 14.735
40,580
42.755

2,1(1,533

513.166
1.666.994

115.422
36.800

250.206
167.226
82.980

274.790
110,265
112,976
51,549

66,846
79,032

469,099
59,186
41.597

254.016

1,404.605
451,454

27,521
387,253

36.680

119,527
833,624
688,764
13,163
62,832
68,865

5,521,014
423.367
220.807
202.560

172.229
74.554
49.142
CI
37.577

234.460
136.141
102.136
56.140
45.996
34.005

57.489
252.067
983.926
433.761
550.165

1.260,006

425,668

1.434,119

1.382.517

51.602

141.540

53,886

45.804
14,121
8.646
20.971
2,066
8,062

6,020

4.509

Sit

25,613
8,538

17.075
1,712
1,870
2,403

11,090

14,323

1.787
1.928
1.463
9.145

(j64

8.242
5.421
2.821
1,022

(8.163

13.880
84.255

12,520
6.069
4,451

14.464
2,453
9,063
2,948

5,788
5,528

11,937
6.099
2.727

16.610

169,3((

7,926

398

565

6,963

3.103
176,370
161,542
10,567
4,595
1,646

96.931

8,540
4,352
4,168

13.659
5,259
4,153
1,247
3.200

14.022
11.143
6.216
4,825
3.391
2,927

5.231
7.861
9.143
4.244

13.1
2.519
6,097
4,306
1.791
6,633

6.939.160

486,178

446,871
152,865
94,266
186,242
11,478
39,307

168,450

122,979
45,471

171,413
113,176
56,237
6,051
2,774
5,556
43,856

141,828
15.219
7.998
7.538

111.073

234.044

156,303
57,848
98,455
77.741

293.601

75.437
216,070

32.677
22.065
10.612

33,009
9.508

17,71
5.790

8.360
10,317
49,052
13,920

6.484
42.794

4,027,878

93,959
5,516
8,767

79.676

7.623
3,926,296
3,834,895
35,870
37,486
18.045

1.415,544
230.699
121.081

37,674
20,741
3,354
1,508
12,071

566,196
52,105
15,364
6,610
6,554
36,741

10,356
312,962
50,555
14,606
35,949

66,930
11,345
41,747
38,464
3,263
34,975

1(7,855
310,644
292,171

11,461
-8,412
15,424
97,211

-354,455

—467,181
112,726

395,482

71.926
323,906
27,440
36,390
52,031
206,045

204,535

9.426
27.412
58.232
109,455

-44.149

38,119

44.825

-6,706

-82,268

1.737,258

575.310
1,159.371

100,453
27,475

179,376
132,800
46,576

212,579
51,438

117,900
43,241

79,972
82,642

152,725
41,628
40,431

241,890

-3.150.249

-193,380

14,354

188.286

-396.020

120.670

-3.077.739

-2.731,347

-<036

-60,872

-280,484

4.745.429
-146,606
-76,458
-72,148

148,147
37,432
28,353
19,706
62,656

—47,453
121,571
ig9,173
63,509
45,664
12,398

73,014

-350.380

1.216,799

955,053

261,746

2,648,61 1
192,556
914,226
873,129
41.097
-23,056

Footnotes at end of table

242

Business Returns/ 1975 • Partnerships

Table 2.4— Receipts, Payroll, Depreciation, and Net Income tor Selected States and Selected Industries— Continued

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

Stit« and Industry

Buatn«M
recatpts'

NumlMf of
parlnaraitlpa

Number of
liartnaratilpa

California

All Induatrtea

Agriculture, foraatry, and flatting

Farms

Field crop

Fruit, tree nut. and vegetable

tjvestock

Other
Agricultural services, forestry, and fishing

Hming

Oil and gas entraction

Other mining

Construction

General contractors
Speaal IracJe contractors

Plumbing, heating, and air conditioning

Painting, paper hanging, and decorating

Masonry, stoneworli. tifo seltng. and plastenng

(Contractors, not elsewhere classified

Msnufadurtng

Lumber and wood products, except furniture
Pnnting, publishing, and allied industries
Machineiy, e«cepl electncal
Other manutaclunng industnes

Transportation, communlcallon, electric, gas. and aanltary aervlces

Transportation

Tnjcking and warehousing

Other transportation
CommunK^tion, electnc. gas. and sanilary services

Wfholeaalo and retail trvde

Wholesale trade
Retail frade
Building matenals. hardware, garden supply, and

mobile home dealers
General merchandise stores

Food stores

Grocery stores

Other food stores

Automotive dealers and sennce stations
Molor vehcle dealers
Gasoline service stations
Other autontotrve dealers

Apparel and accessory stores
Furniture and home furnishings stores
Eating places
Dnnking places
Ijquor stores
Other retail trade

Finance, Inaurance. and real estate

Finance
Banking, and credit agencies other than banks

Secunty, commodity brokers, and sennces

Holding and inveslment companies

Insurance agents, brokers, and sennce

Real estate

Operators and lessors of buildings

Lessors, other than buildings

Real estate agents. tKokers. and managers

Ottter real estate

Services

Hotels and other lodging places

Motels, molor hotels, and tounst courts

Other lodging places

Personal services
Laundnes. dry cleaning, and garment services
Beauty shops

Bartier shops

Other personal seivices

Business sennces

Automobile repair and senrices
Automobile repair Shops
General automobile repair Sh<}ps
Other automobile repair
Automobile pahung and olhei services

Miscellaneous repair servK:es

Amusement and reaeation services, including motion pictures

Medical and health services

Offees of physicians

Other medK:al and health services

Legal services

Engmeenng and architectural sennces

Accounting, auditing, and bookkeeping services

Cerbfiea public accountants

Otttef accounting, auditing, and txxikkeetling servicea

Other services

Footnotes at end ot table

is«.ai7

14.124

ti,4se

2,622
S,88t
2,4t4
54t
2.666

t,t41

3.483
2.B79

1.725

(.219

713
1,393

710
3.403

2,6<7

2.461

1.763

69B

226

2a,217

4.661
23.539

1.516
124

2,908

340

1,497

1,071

1.927
1.749
3.704
1,546
1,064
5,893

6<,53«

16,885
274
115

16,496

553
51.100
42.444
4.374
2.203
2.079

1.106

3,207
1.171
1.155
(•)
727

5.143
3.469
2.724
1.252
1.472
745

1.330
2,476
2,560
1,374
1,186

2,864
1,347
1,496

64.061

56,994
10,214
33,608
11,674
1,498
7.067

17.371

17.123
CI

15,054

6,867

6,179

666

952

673

3,666

4,010
1,496
10,085

7JS7

6.627
4,823

1,804
630

71,811
12,197
59,580

7,917
5,462
2,455

6,596

830

3,354

2.414

4.655
4.490

12,254
3,414
2,521

13,643

560
166,849

1.914
316.057
266.223
29.502
10.300
10,032

114.W9
21,365
9,123
12.242

9,141
4,221
2,856
(•)
1,679

16,670
7,698
5,828
2,548
3,280
1,870

2,737
15,344
10,857
7.205
3,652

9,268
3,491
3,956
2,948
1.008
11.342

22,«71,666

2.H3.14«

2.326.367
726.386
788.298
759.078
52.605
256,781

673,840
648.523

n

2,152,324

1,692,834
453.774
69.224
34,511
80,547
269.492

1.021667

153.732
69.698
53.362

745.895

412,099
338,332
161,539
156,793
73,767

6.601.526

2,128,717
4,464,493

243.882
49.620

965.769
756.869
208.900

861.986
284,809
383,049
194,128

166.830
289.063
654.565
111.655
331.662
589.461

4.830.263

380.629
13.811
33.569

333.449

93.170
4.356.264
3.215.839
96.961
239.301
802.163

4.692.941

524.185
257.079
267.106

168.248
65.802
53.030
(•)
23.026

441.623
304.879
233.781
116.976
116.805
71.098

88.173
516.724
1,191,850
894,649
297,201

849,948
192,562
248,930
219,507
29,423
163,819

60.790

8,140

6,828
1.597
3.292
1.639
300
1.512

185

167

CI

3,661

1,546
2,113

271
C)

318
1,338

3,6(4

1.236

1.077

18.572

2.464
16.100

1.364
630

1.117
1.074
3.282
1,334
932
3,135

7.881

17.231

2,041

1,813
754
676

CI

2.039
2.146
2.025
1.051
974
121

632
2.305
1,230

1.075

2.713
629

1.162
992
CI

1.053

398,814

347.459
110.884
191,915
12.712
11.948
51.355

CI

247,962

132,913
112,413

16,173

CI

22.628

63.032

193,629

33.746

13.188

6,777

139.918

63,696

43.939
37,234
6,705
19,757

619,648

116,349
502,356

18,182
1,935

73,260
18,919
21,361

66,165
26,640
22,710
18565

11,092
20,529
207,030
23,047
18,147
54,949

166.071
16,917
C)

6,886
6,871

11,706
132,118

96,993
8,292
8.113

18.990

1,060,858

109.698
16.965
60.733

17.399
24.733
20.060

CI

46.809
11.891
36.563
20.210
16.353
6.328

10.978
91.367
331.113
211.875
92,538

202.311
46.769
74,285
66,396
CI
51,908

113,941

11,834
9,512
2,291
4.780
2.057
384
2.322

613

517
CI

4.729

2,184
2,545

344
CI

322
1,492

4,649

123

898

710

2.618

2631

2.305
1,617

22.086

2.831
19.238

2,776
1,737
1,039

1,004

1.049
1.382
3,039
1,391
1,029
4,771

44,792

2,073
CI

30
2,018

341

42.376

39.117

2.104

626

329

22,698

2.489
1,480
1,009

2,720
1.105

944
CI

517

3.561
3.028
2.391
1,052
1,339
637

1,129
1,587
2,055
1,056

1,574.423

151,122

138,440
36,318
64,614
33,714
3,594
12,682

34,019

30,809
C)

2ajii

19,616
8,697
1.349

CI

772
6.317

22,792

3.964
2172
1.829
14,827

63,097

57,740
15,691
42,049
5,357

62.120

12,974
49,093

4,461
2,637

7,075
2,726
2,870
1,179

1,485
2,808
13,638
2,429
3,699
6,394

882,273

12,656
CI

152
12,270

501

868,916

946,344

12,039

5,432

5,101

330.672

65.880
32,808
33,072

5,679
4,116

948
CI

525

155,812
16,717
5,225
2,342
2,883
11.492

2,571
50,474
11,656
4,393
7,263

12,212
1,647
3.521
3,263
258
4,503

Business Returns/ 1975 • Partnerships

243

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

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

state and Industrv

NumtMr of
partnarahlpt

Florida

M MwtllM

Afirtcuttura, fO(««lry. md flaMng

Fam«
Field crop

Fojrt, Ire© not. and vegetaWe
tjvesloch

cnw

Agncunural services lorestrv and lisning

Ori and gas extracton .
Otner mning

CmiatiucUuti ■ ............,..■••.,•.■

General contractors

Special trade contractors

Ptumbng. rteatmg. and av condrtwfling

Pavttmg. paper hanging, and decorating

Masonry, stonework Die setting, and plastering

Contactors not etsewnere classified

Uanufacturtng

Lumoer and wood products, except tumture .
Pnnting, puWstwg. and allied mdustnes
MacNnery eicepi electncal
Other manutacti^ng industnes

Tranaponatton, communication, alec tile. gaa. and sanitary
Transportation

Tnjdung and niarehousing

Other transportation
Communication electnc. gas, and sanitary services

tmio4a8ala and retail trade

Wholesale trade

Retail trade

Bukang matenals. hardware, garden ai^iply. and
motMe home dealers

General merctiandlse stores

Food stores
Grocery stores
Otfier tood stores

Automotive dealers and service stations
Motor vehicle dealers
Gasoline service stations
Other automotive dealers

Apparel and accessory stores

Fumrtue and home tumishings stores . .

Eating places

Dnnlung places

Uquor stores

Other lelail trade

FlnarKe. maurance. and real eatate

Ffiance
Banlung. and credH agencies other ttian banks
Sectfity. commodity brokers, and services
Hoklng and investment companies

lnsi«n<» agents, brokers, and service

Real estate

Operators and lessors ot buildings

Lessors, other than buikSings

Real estate agents brokers, and managers

Other real estate

Hotels and other kxlging places

Motels, motor hotels, and lounst coiats

Other todging places

Personal services
Laundries, dry cleaning and garmenl services
Beauty shops
Barber shops
Other personal services

Business services
AutomoWe repair and sonnces
Automobile repair shops
General automotme repair stiops
Other automobile repair
Automobile parking and other services

Meceltaneous repatf servKes

Amusemem and recreation services, mdudvig monon pictures

Merical and health services

Offices ot physioans

Other medcal and health sennces

Engkieenng arkj architectural services
Accounting. aurMng. and bookkeeping servces

Certitiea putiiic accountants

Other accounting, auditing and bookkeeping services
Other services

Footnotes at end ol tatile

Mr;

3.072

3oe

i,eo5

752
(•)
805

(•)

CI
CI

3JMS

t.050
t.9l

n

CI

7t8
972

ass

5.973

369
370

1.075
257
71
C)

737
359
762
C)

t74
1.305

16,704

4,734
CI
CI

4,5t7

CI

tt,609

9,628

727

816

438

7,774

1.080
495

1.312
CI
CI

413
482
285
197

884

CI
456

313
CI

1.059

10,803

e.986
733
6.040
1.727
C)

CI

CI
CI

6,852

2.764

4,1

C)
C)

1,507
1.771

1,184
CI
CI

CI

1,593

1.413
828
585

n

15761

2.314
13,447

1,656
CI

1,503
884

2,110

CI
350

2,719

■3,969

34,523

CI

CI

32,810

CI

48,245
38,556
3,560
3,950
2,177

23,138

3,977
2,089

2.766

C)

(•)

CI

2.661
1.446

CI

CI

CI

CI

CI

2.973

1.482

780

702

2.627
CI

1,466

1.162
CI

2.566

317,826
248,61

23,126
134,692

73.886

CI

69.215

CI

I-)
CI

404,838

253.798
151.040

CI

CI

42,158

75,402

40471

CI
CI

CI

78,158
59^79
16.655
42.624

CI

1,068,952

262.779
806.173

68.507
CI

169.935
119.929
50.006

201.802
70,690

117.947
CI

42,638
64,005
82,660
CI

41.936
103.058

1.037,907

84.754

CI

CI
77.662

C)
933.657
706.543
13.385
57.662
156.067

923.700

200.738
102.548
98.190

36.956

CI

CI

CI

56.254

38,701

CI

CI

CI

CI

C)

59.226
141.741
81.543
60.196

229.614

CI
104.698

96.570

CI

30.376

15,657
2,158

CI

CI
CI

2,147

660
1.487
CI
CI
CI

506

CI

271

190
CI
CI

4,286

426
3.960

I'l
CI
189

CI

1.656

1.369

CI

107

90

CI
CI
CI
CI
CI
CI

426,297

37,237

27,469

CI

17,506

5.619
CI

9,768

CI

CI
CI

52,038

12.914

39.122

CI

CI

CI

15.750

CI

CI
CI

CI

I8,006

9.725
CI
CI
CI

76,916

10.354
66.562

5.315
CI

10.096
6.851
3.245

11.602
4,564
6.430
CI

3.676
5.656

18.992

CI

2.229
5.783

47,487

2.
CI
CI

1.540

CI

43.646

33.01

CI

1.903
6.442

188,404
43.529
22.459
21.070

6.342

I'l
CI

24.952
12.610
12142

46.357
CI

29.524
28.065

CI
ri

29,073

3,577

2,790

308

1.650

644

CI

CI

CI
CI

2,035

639
1.396
CI
CI
CI

642

CI

CI

5.399

670
4.729

CI

10.026
9.279

6,411

937

1.312
CI
CI

CI
CI
CI
CI

415,536

27,294

23.655
2,279
11.238
9,365
CI
3,639

CI
CI
CI

6,282

2.711
3.571

CI

CI

CI
1.604

2,561

CI
I'l

CI

5.574

3.742
2.552

CI
CI

15.623

1.995
13.628

1.574
CI

3.160
CI

1.139

233.354

4,246
CI
CI
4.225

CI

226,712

223,107

623

1.643

3.339

124.275
25.092
13.143
11.949

2.334
CI
CI

CI

10.873
1.034
CI
CI
I'l

CI

62658

1.406

724

682

3.384
I'l

1.954
1.679
CI
14489

_L-

244

Business Returns/ 1975 • Partnerships

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

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

Number of—

Business
receipts '

Payroll

Dsprsclauon

Net income

Pannan

pannerslilps

Ainoiinl

Number of

{less
defldll

(1)

(2)

(31

(«1

|5|

(6)

(7)

|8|

Georgia

All indiMlriM

30.6M

93,351

2,SI»,947

9,643

296,061

14,959

191,043

-107,159

2.IM«

2,012
586

(•]
984

I'l
CI

4,70«
4.634
1.350

CI
2.231

CI

CI

282,634

264,727

76.868

CI
118.023

CI

CI

1,490

1.456
469

"735

CI

CI

20,514

19.546
4,246

CI
6.321

CI

CI

1,777
1.748
528
CI

835
CI
CI

1».947

16,449
9.562

CI
5,087

CI

CI

14,915

Farms

F«ld crop , ,

Frurt, tree nul. and vegetable

Uwsloch

Other ■
Agrrcultural services, foreslrv, and fishing

14,527
6.020
CI

121
CI
CI

IHnlng

1-1

CI

CI
CI

(•)

CI
CI

C)

CI

CI

CI ~

CI
CI
CI

C)

•)

6l and gas extraction
Other minirg

•

1.612

699
913

("1

(•)

CI
650

3,3*2

1,431
1,951

CI

CI

CI
1.418

168,705

111.621
57,084
CI
CI
CI
33.737

1,050
385
665

CI
C)
CI
460

26,958

12.811
14,147
CI
CI
CI
7.163

842

333
509

CI

CI

CI
419

5J63

2.643
2,720
CI

2,373

9,105

7.%9

Plumbing healing, and air conditioning

Painting paper nangiiiq, ana decorating
Masonf\ stonework tile setting and plaslenng
Contraclcrs. nol elsewhere classified

CI
CI
CI
4,860

MinufiCtuflnB

731

331
CI
CI

217

1,823

793
CI
CI

601

107,584

30,447
CI
CI
49,499

499

CI
CI
CI
101

22,3(0

CI
CI
CI
6.253

557

CI
CI
C)
217

OH

c

1,721

1,976

CI

Machinery, except electncal

Other manutactunng industnes

CI
2.560

Transportation, communication, electric, gas. and sanitary sanrtCM

431

CI
CI
CI
CI

894

CI
CI
CI

CI

17,194

CI
CI
CI
CI

(•)

CI
CI
CI
CI

(•)

CI
CI
CI
CI

CI

CI
C)

CI
CI

n

CI

CI

2,506

Communicalion electric, gas. and sanitary services

CI

4,462

819
3.643

218

CI

10,181
1.927
8.254

622

CI

683,788

296.567
587.221

33.792
CI

3,029

447
2,582

160

CI

«,091

16.092
50.999

3,249

n

3.726

466
3.260

160
CI

8,703

2,194
6.509

415
CI

47,123

irvholesale trade
Retajl trade

Building matenals, hardware, garden supply, and
mobile home dealers

General merchandise stores

14.766
32,357

2,730
CI

Food stores
(grocery stores
tether food stores

481
383
CI

1,042
836
CI

151.054
129.084

CI

191
151
CI

6.922
5.453
CI

479
381
CI

1.325
1.064
CI

6,354
5,091
CI

Automotive dealeni and service stalions
Motor vehicle dealers
Gasoline service stations
Other automolrve dealers

960
71
608
281

2.166
153

1.223
810

188.033
44.725

109.475
33.833

833
71
543
CI

11.264
2.112
6.848
CI

926
63
593

CI

1.100
136
581
CI

10,089
1.514
7,180
1.395

Apparel and accessory stores
Furniture and home furnishings stores

Dnnhing places
LHluor stores
Other retail trade

271
CI
348

168

905

562

CI
766

350
2.107

34.974

CI

42,576

26,495
72,546

213
CI
348

168

501

4.333
CI
8,911

7,030
6,309

271
CI
290

168
674

499
C)
1.317

313
1.153

2.736
CI
342

810
5.200

Finance, Insurance, and real estate

7,267

59,507

460,954

933

28,542

4,4IM

122,120

-349,007

Finance
Banking, and credit agenoes other than banks
Secunty, commodity brokers, and senrices
Holding and investment companies

2,140

CI

2,090

33.463

CI

33.317

42.447
CI

39.073

CI
CI

CI

CI

227

CI

194

638

CI

610

-49.823

CI

-51.637

Insurance agents, brokers, and service

Heal estate
Operalors and lessors of buildings
Lessors, olhei Ihan buildings

Other real estate

324
4.803
3.782
569
349
103

836
25,188
18.372
3.277
2.627
912

22.239
396.268
354,387
2,769
18.260
20.852

CI

1:1

CI

CI

23.742

19.979

CI

CI

CI

CI

3,969

3,634

CI

CI

CI

CI
120.952
118.577

CI

CI

CI

7,637
-306.821
-281.698
-986
— 11,419
-12,718

Safvlccs

4,052

335
249

C)

12,168

1,701
1.498
CI

577,019

72,106
60,133
CI

2,326

141
113
CI

121.765

17,995
14.547
CI

3,209

311
228

CI

26,886

7,464
5.973
CI

Hotels and other lodging places
Motels, motor hotels, and tounst courts
Other lodging places

-21.418

-11.481

CI

Personal senrices
Laundnes dry cleaning, and garment senrices
Beauty shops
Barber srops
Other personal services

560

n
(■)

C)

1.120
CI
CI

CI

22.230

(•)

C)

CI

444
CI
CI

CI

4,615
C)
CI

CI

503
CI
I'l

CI

2,165
CI
CI

CI

692
CI
CI

CI

Business services
Automobile repair and senrkies
Automobile repair shops
General automobile repair shops
Other aulomo&le repair
Automobile parking and other services

397

(■)
C)

n
n
n

1,194
CI
CI
CI
CI
CI

21.892

CI

CI

CI

CI

CI

CI
CI
CI
CI
CI
CI

R

CI
CI
CI
CI

314
CI
CI
CI
CI
CI

5,436
CI
CI
CI
CI
CI

-163

Miscellaneous repair seivces

Amusement and recreation services, including motion pictures
Medical anc health sennces

Ottices o! physicians

Other medial and health services

n

270
270
177
CI

CI
993
925
649

CI

CI

30.606
103.783
64.606
CI

CI

CI
212
177

CI

IL7

14.411
CI

CI
210
254
161

CI

CI

8,393
948
559

CI

j;i5oi

55.621
49.066
CI

Legal services

Engineenng and architectural senrices

Accounting auditing, and bookkeeping seivces

UnrlierJ public accountants

Other accounting, auditng, and bookkeeping senrices
Other servKes

658
CI

240

125
CI

599

2.414

CI
587
357

CI

1.587

191.553

CI

36,586

36.047

CI

CI

658
CI

125
67
CI
CI

40.472

CI

14.084

13.800

CI

CI

592
CI
240
125

CI
C)

2,981

CI
403
384

CI
CI

101.744

CI

9.181

9.622

CI
-1.032

Foolnoles at end ol table

Business Returns/1975 • Partnerships

245

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

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

Stat* and Induslni

BuslneM
r«c«lptt'

Payroll

NiimtMr of
partnaraMpa

Numbar of
partnarahlpa

Nat Incoma
(laaa
MIcltl

Illinois

Aghcuttura. foraatry, and Rahkig

Fanns

FieW crop

Fnat. traa nut and vegetable

Uvestoch

0^^ef

Agncuftml seivicas, lansir/. and lisfwig

"Mng

Ol and gas extracaon

Ottier mnng

ConatrucHon

General comractere
Spadal aade contractors
nianbng. heebng. and ar concMxiang
Paanng. paper nan^ng. and decoratr^
Masonry, stonewon*. trie setting, and piastenng
Cor«actora. not flisewnere classified

Uamtadurtng

LumOer and (wood products, except furniture
Pnnting. publisnir^. and allied industnes
Mactvnery encept electncal
Otner manutactunng rndustnes

TranaponaUon, commumcalton. atacUlc. gaa, an

Transportation

Tnjctang and warehousing

Other transportation

Convnuracation. electnc. gas. and sanilwy aanices

wtioMaaH an) ratal Indl

wtvjlesale trade

Reta^ trade

BUUng metenals. hanAaara. garden aunily. an]

mobia home dealers

General merchandbse stores

Food stores

Grocery steles

Other food stores

Automotive dealers and service stations

Motor vernde dealers

Gasoline service stations

Ottier automotive dealers

Apparel and accessary stores

Fi^nrtm and home hxrashaigs stores

Eatng places

DnnAmg places

Uquor stores

Other retail Irade

Rnanca. kiauance, and real mIMS •••••••••••••••••••••••••

Fnance

Bankrg. and credn agenoes other than benlis

Secuity. commodrty Oroners and services

Holdng and investment companies

Insijance agents, brokers, and service

Real estate

Operators and tessors ol buktngs

Lessors, other tf^an bwktngs

Real estate agents, brokers, and managan

Other re^ estate

Sarvlc<a

Hotels and otfier kxlang places

Motels, motor hotels, and tounsi couls

Other lod^ng places

Persona! senncss

Laundnes. c>y cJeanaig, and garment servces

Beauty shops

Bartier shops

Other personal servicaa

Business semces

Aotomdiie repaa and services

Automobile repaa shops

General automobde repaF shops

Other autonK3bile repar

Automooae pahung and otfier services

MisceUaneous repar services

Amusement and recreation senrKes. atduifrig motion pictvea
Uerical and health services

Offices of pfiysoans

OITier mer^zal and health servces

Legal services

Engneemg and arcMecttfal services

Accountng. auttrg. and boowieeong seniKes

Certilie(] pubtc accountants

Other acco«#itaig. auditing, and bookkeepng
Other servKos

Footnotes at end ol table

ea.M3

5.417
4,923
3.202
CI
t.S33

CI

494

279
226

3.99f

991
2.360
447
CI
CI
t.349

1.373

CI
CI
CI

10.601

t.550
e.9«4

963

734

1.367

056

CI

2.262

2M3a

6.130
209

653

22.055

16.356

2,505

656

538

10^74
456
243
213

1.612

1.372

975

1,307
184
554

217.413

14.274
12.834

S.546
CI

3.851
CI

1,440

2,t6S
1.977

CI

7M4

2.733

5.131

932

CI

CI
3.071

4471

CI
CI
CI
3.364

2.431
2.217
927
1.290
CI

25,001

3,750
21,117

2.248

932
1.316

2,804
775

1,503
526

2,406
1,635
3,706
1,320
CI
4,916

1.352
76,664

2.511
111,391

%.43e

11,051
1,915
1,967

35449

4,340
1.953
2,367

2.723
968

C)

C)
759

6.289
3.036

1.970
2.208
3.323
1.009
2.314

5.400
646

3.285
2.857
CI
2,627

456,535

425,602
238,784

CI
157.330

CI

30.933

111.071

81,725

CI

•54.335

611,039
243.296

60,224

CI

CI
138.312

472,370

CI

CI

CI

393.251

105,741

96,204
50,552
45,652

CI

3,006483

1,448,005
1,556,536

166,682
31.565

317.725
235,271
82,454

369.013
148,797
189.411
30.805

120512
89.618

168.664
40.858
CI

216,454

2,219,873

434,782
15,370
267.501
151,911

54,589
1,730,502
1,535,903
50,704
75,731
68,164

2,465,785

225,077
87,689
137,168

93,383
17J63

CI

CI
62.131

176,973
126,533
98,439
50,767
47,672
28,094

56,126
59,066

211,933
81,610

130.323

530 J36
216.867
719.066
700,073

CI

46,403

CI
CI

2,09<l

413
1.683

428
C)
CI

6,969

929

6.040

1,102
366
CI
1,063

4,278

152
CI

37
CI

363

3.763

3.422

CI

143

26

S.113

345

1.173
109

23,678

19,250
9,438

C)
3,267

CI
4,428

11,672

CI
C)

131,390

88,128

43,262

12,706

CI

CI

20,472

71404

CI
CI
CI
55.040

15476

13.006
CI

5.852
CI

217,796

70.287
147,509

16,324
3,511

23,209
14,292
8,917

28.505
9.333

13.637
5.535

11,632
8,237
33,516

166,669

66.895

CI
64.130

I'l

9,821
89,953
78.219
CI

8,492
2.454

776,389

59.698
24,177
35,521

14,124

C)

CI

CI

6,242

36,909
24,060
17,041
8,636
8,203
CI

7,746
7,096
58.302
15,177
43.125

123,332
105,272
323.706
320.002

CI
14,120

45,773

4,724
4,230
2,576

CI
1.466

CI
494

213

160
CI

2.4(6

602
1664
422
CI
CI
1,097

195

CI

C)
C)

20,413

399
CI
54
260

474
19.540
17,263
1.772

7420
451
239
212

1,277
465

CI

CI
304

974
1,112
715
406
CI
397

651,120

46,366

42,876
26,599

CI
14,579

CI

3.510

8,694
4,166

C)

12,644

6,520

6124

813

C)

C)
4.468

16,833

CI
CI
CI
14.261

16498

15.742
6,433
9.309
CI

31.522

8,455
23,067

4,357
225

1,099

4.356
924

3,151
CI

1.456
1,110
4.582
1.148
CI
3,298

399,753
3,295
CI

1,128
2.107

629

395.829

386.424

5.536

2.154

1.715

120,988

28.727
10.621
18106

4,946
1,682
CI
CI
2416

48,124
9,200
2,490

t,183
5,179
5,641
1.037
4.604

6449
2,082

7.932
7.411
CI
1.725

548,467

92,208

90.067
64,787

CI
24,702

CI

2.141

-4,266

-5.604
CI

46,338

1.987
44.451

5,986

CI

CI
27.959

50,164

CI

1.487
-561

179,642

72.550
105.588

14.703
2.016

15.909
10.581
S.328

16.119
3.519
a,987
3,613

10,491
9.290

11,449
5,403

CI

19,239

-340,340

-99,056

1.260

57.294

-157.632

21,743

-263,025

-247,071

6,734

453

-25,135

531,620

-32593
-12.856
-19,737

22,018
3,860
CI
CI
15,020

—2.144
10,653
14,056
7.262
6.794
-3.403

1.117
56419
38.049
18.770

261.750
40.046

158,962

156.320
CI

-3.786

246

Business Returns/1975 • Partnerships

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

[All tigures are estimales based on samples— money amounts are m thousands of dollars] _^^_^^

stale and Industry

Number of—

Business
receipts'

Payroll

Number ot
partnerships

Number of
partnerships

Net irtcome
(lets
(Jeflctt)

All Industries

Agrtcutture, forestry, and fishing

Farms

F«eW cfop

Fruit, tree nut. artd vegetable

Uvestock

Other
Agncultural servtces. forestry, and fishing

Mlnlrtg

Oil and gas extraction

Other mining

Construction

Genefal conlractors

Speaal trade contractors

Plumbing, heating, and air condrboning
Painlir>g. paper hangifW, ar>d decorating
Masonry, stonework. We setting, and plaslenng
Contractors, not elsewhere classified

Manufacturing

Lumber and wood producis. except furniture

Pnnling, publishing, and allied industries .

Machinery, eicept eiectncal
Other manutactunng industries

Transportation, communication. Hectrfc, gas. and sanitary services .

Transponaiion

Toicking and warehousing

Other transportation

Communication eleclnc. gas. and sanitary s

Wholesaie and retail ^ade

Wholesale trade

Retail trade

Building matenais. hardware, garden supply, and

mobile home dealers - . •

General merchandise stores

Food stores

Other lood stores

Automotive dealers and service stations
Motor vehicle dealers
Gasoline service stations
Other automotive dealers

Apparel and accessory stores

Furniture and home lumishings stores - .

Eating places

Dnnking places

Uquor stores

Other retail trade

Rnance, Insurance, and real estate

Finance

Banking, and credit agencies other than banks

Secunty. commodity brokers, and services

Holding and investment companies . , .

Insurance agents, brokers, and service

Real estate

Operators and lessors of buildings

Lessors, other than buildings —

Real estate agents, brokers, and managers .

Olher reai estate

Senrices

Hotels and other lodging places

Motels, rnotor hoteTs, and tounst courts
Other lodging places

Personal services

Laundnes, dry cleaning, and garment services

Beauty shops

Bart>er shops

Otfver personal sendees

Business services
Automobile repair and services
Automobile repair shops

General aulomobile repair shops
Olher automobile repair
Automobile parking and other services

Miscellaneous repair sen/ices

Amusemenl and recreation services, including motion pictures

Medical and health services

Offices of physicians

Other medical and health services

Legal services

Engir>eenng and architectural services
Accounung. auditing and bookkeeping services

Certified public accountants

Other accounting, auditing, and bookkeeping sendees
Otfwr services

Footnotes at end of lable

19^70

2.996

2.634

1.302
D

1,059
(•)
1")

(•)

400

295
I')
(•)
(*}

3.995

739
3.246

I')

CI

5.197
4.360

D
D

R

n
n
(•)

CI

(•)
(•)
(•)

72.493

t,3S2
7.559
3.902

n

2.767

!•)

CI

C)

C)

n

3.723
1.827
1,696

C)

C)

O
1.262

1,169

CI
CI
CI
646

1,026

637
CI

9.131

1.589
7.542

1.153
CI

CI

CI
CI

1.055
CI
CI

1,638

39,026
22.186

(•)
22.178

C)

16,610
13.938
1,933
345
CI

9,072

4^

C)
!•)

CI
C)
C)
CI
CI

921
1.090
CI
CI
CI
CI

2.207.204

213,058

195,209

55.664

CI
128.928

C)

C)

CI

54.151
CI

CI
CI
33.642

81.003

C)

(•)

CI
33.906

40,182
35.688
CI
CI

CI

931.582
343.052
588.530

48.910
C)

100.087
91.857
CI

239.968
87.945

124.035
CI

CI

I'l
69.596

I'l

CI
53,874

341,879

26.624

CI
303.649
277.151

10.807

n
n

398.777

20.326

I'l

I'l

CI
CI
I'l
CI
CI

25.085
25,01

C)

C)

CI

CI

CI
CI

119,892
68,944
50.948

103.315
CI

50.543
42.657
CI
CI

8.808

1.705

1.480

582

761

CI
CI

CI

CI

I'l

CI
CI

CI

2.756

384

2.372

220

CI

223

C)
C)
C)

2,046

CI
CI
CI

CI
CI

8,976

7.770
1.302

5169
CI
CI

I')

CI
CI

22,738

11.343

11.395

CI

CI

CI

8.226

15.903

(■)
CI
CI
CI

3,972

I'l
I'l

64.771

9,904
54.867

4.964

I'l

5.477
5.015
I'l

20,226
11,831
6,673

CI

CI

CI

13,01

CI

CI

2,957

13,727

I'l

CI

I'l

10.998

10.421

CI

CI

CI

72,»S

CI
CI
CI

CI

I'l

CI
CI

I'l
I'l

I'l
I'l

18.642
9.813
8.829

16.943

I'l

18.575

CI

CI

CI

2,664

2.302
1.097

1.000
CI
CI

(•)

I'l

CI
CI
CI

CI
C)
CI

I'l

3,055

455
2,600

5,019

I'l

CI
CI

CI

4.751
4.124
517
C)
C)

2,592

131
CI
CI

CI

I'l

CI

I'l

CI

I'l

CI

I'l
I'l
I'l

I'l

CI
412
145
267

291

11.593
17.488
5,503

I'l
I'l

CI

I'l

CI

4,316
2.175
2.141

CI

CI

CI
1.833

2,310

I'l
CI

2.239

1,391
C)
C)
CI

1,061

2,094
5.974

60.721

C)

CI
CI

I'l

80,167
76.933

1.533

CI

I'l

11,773

3.309

CI

I'l

I'l
CI

CI
I'l
I'l

8.047

CI

CI

CI

CI

CI

CI

I'l

1.305

Business Returns/ 1975 • Partnerships

247

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

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

SM« and industry

Payroll

Numtwr of
partnerships

Number of
partnerships

Michigan

All ir>dustrtes

Aartcutturt. foreatry, and llshlng

Farms
f tek) crop

Fruri. tree nut and vegelabte
Uvsstoch
Other
AgncuRural services, forestry, and lisNng

Oil and gas extraction .
Other mmng

Cortatnictlon

General conlractors

Speoal trad© contractors

Plumbing, heating, and air condhk>ning
Pambng. paper hanging, and decoratina
Masonry, slonewrorh. tde setting, and (Mastenng
Contractors, not stsewhere cls^rfied

Uanutacturlng

Lumber and wood products, except lumiture

Pnnting. publishing, and alked mdustnes

Machinery, except etectncai

Other manufacturvig industries

Trwtsportatlon, cormnunlcattoa ttacWc, gN, mtf

Transoortabon

Tfuctung and warenousing

Other transpoflatiOfi

Communication, eiectnc. gas. and saralary services

Wholesale and rMall trade

Wholesale trade

fletail trade

Buikjing materials rwdware, garden supply, and

mobiie home dealers

General nwrchandise stores

Food stores

Grocery stores
Other food stores

Automotive dealers and service stations

Motor vehicle dealers

Gasdjne service statiors
Other aulomotrve dealers

Apparel and accessory stores

Fumture and home (umshings stores .

Eabng places

Dnnking places .......

bquor stores , ...

Other retail trade , . , ,

Finance. lnsurar>ce. and real estate

Francs
Banking, and credrt agenoes other than banks
Security, commodity brothers, and services
HoMng and investment companies

Utstnnce agents, brokers, and sennce

Operators and lessors ot buiklings
Lessors. otTwr than buildings
Real estate agents, brokers and managers
Other real estate

Services

Motels and other kxtoing places

Motels, motor hotels, and toifisi courts .
Other todging places

Personal services

Laundnes, dry daanmg, and garment

Beauty shops

Bartier shops

Ottier personal services

Business services

Automobile repair and services

Automobile tepaii shops

General automobile repair shops

OlTier automobile repair
Automobile parking and other services

Mtscetianeous repair services

Amusement and reoeatxjn services, mchKfcig motion pictures

Medical and hearth services

Offices of physoans ,

Other me<tcal and health services ,

legal services

EngKieenng and architectural services

Account™, audrting, and bookkeeping sennces

Certrfieo public accountants

Other accounting, auditing, and booUieeping services .
Other services

Footnotes at end o( lacne

3t,44S

3,M1

2.906
775
{•)

1.628
(')
(')

82

80

n

2,217

760
1.527
(')

n
n

838

no

29i

285

M<t

1,050
7,811

858
558

298

1.074
221
7M
{•)

352
314
1.229
1,146
(•)
1.811

4.428
CI

CI

10.399
8.796

443

(M7
631
292
339

1.301
CI
CI
CI
347

1,486
1.035
545
C)

n

490

CI
754
623
365
258

554

I'l
272
252

CI
1.097

6.783

6.344
1.609

CI
3.589

CI

CI

S.S19

5.815
CI

5,035

1.676
3.349

CI

CI

CI
1.865

2,187

I'l
CI
CI
1.551

C)
CI
CI

t9,262

2.495
16.767

1,577
C)

1.175
614

1.584
CI

796
696

2.856

2.384

CI

3,929

107.262
53,814
CI

630
53.154

CI

52.973
41.402
1.913
6.581

3.on

26,173

2.323

872

1,451

2,764
CI
CI
CI
712

4,878
2,398
1,384

C)

I'l
1.014

1.192
736

1.909
C)

CI
3.597

265,273

248,351
42.561
CI

122.379

CI
CI

51,109
39.432
CI

378,950
219.482
159,468

CI

CI

CI

81.978

305,630

CI

CI

CI

158,841

25,978

21.504
CI
CI
CI

1,771.306

459,379

1,311,927

320,122
248,921
71.201

236,285
74,242

142,733
CI

35,906
80.781

184,760
93,049
I'l

200.288

994.355

111.067
CI

23,761
84.388

CI
863,115
756,452

844,752

51.570
15,380
36.190

68.954

I'l

CI

I'l

19.323

113.870
79,931
32.306
C)
CI
47.625

I'l

56.293
130.127
77.672
52.455

164.278
I'l

76,334
72.577
CI
44,569

16,467

2,033

1,860
295
CI
1,148

CI
CI

CI

I'l
I'l

1,458

361

1,097

551

714

I'l
CI
CI

CI

I'l

CI
CI
CI

6,165
. 734
5,431

206

242

1.157

1.074

CI

920

\tn

11

CI
CI
90

CI

1,641
1,415

CI

199
CI

4,061

CI
CI
CI

I'l

519
595

CI

CI

CI

I'l

23.067
2,089

C)
9.602

I')
I'l

CI

I'l
I'l

44,706

19649

25.057

CI

I'l

CI

14.551

35,560

CI

CI

I'l

24,174

CI

CI

I'l

CI

I'l

147.855

24,391
123,464

11.018
CI

17.899
11.519
6.380

12,422
3.152
8115
CI

3,:

7,662
43.676
12.416
CI
12.705

48,749

9.090
CI
CI

2.181

CI

36.065

28.449

CI

5.973

CI

189,253
12,057
3.308
a.749

16.866

CI
CI
CI

I'l

30,297
7,637
CI
CI
CI
CI

CI

7,726
27,344

9,303
18.041

37,221
I'l

27,239
25,767

CI
12.060

2,777

2,604
631
CI

1,484
I'l
I'l

78

CI '

1.644

535
1,309
CI
CI
I'l

620

927

CI
CI
I'l

CI
1,505

9.743

670
CI
CI

567

I'l

9,004

8,265

242

386

CI

6,085

527
204
323

1,229
CI
I'l
CI
347

355,793

33,532

31,697
5,398
CI

20,121

2,770

1,664
CI

7,148
2,056
5,092

I'l

I'l

I'l
2,631

4,701

I'l
I'l

CI
3,155

2,436

CI
CI

I'l

I'l

26,612

6238
20.374

2,351

1,976

3/5

3,154
CI
4,932

233,437

8.001
CI
CI

7.897

I'l
225.
209.532

2.392

12,285

CI

45,167
11,362
2,526
B,634

3,562
I'l
I'l
CI
981

14,311

4.341

450

I'l

CI
3.891

CI

2.724

2.557

330

2.227

2451
I'l

1,336

1.166
CI

1.974

248

Business Returns/1975 • Partnerships

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 in thousands ol dollars]

state and Indwttry

Number of
parln*rBhlpt

Number of
partnerthlps

Missouri

Ul Induatflet

AgrtcuHure, lorettry, and fMiIng

Farms

F»eW cfop

Frut. tree nut. ffitd vegetable

Ijveslock

Other

AgncuHural services, loreslry. and fishing

HInlftg

Oil and gas extraction .

Other mining

Conttructton

General conlraclors

Speaai trade contractors —

Plumbing, heating, and air conditioning

Painting, paper hanging, and decorating
Masonry, stonework, tjle setting, and plastering
Conlraclors, nol elsewhere classified

Mtnutacturing

Lumber and wood products, except tuniiture

Pnnting publishing, and allied industries

Uachinery, except electrical
Othe' manulactunng industries

Trtntportatlon, communication, electric, s". "^^ asnltary
Transportation

Trucking and wa/er>ousing

Other transportation

Communication, electnc, gas. and sanitary senrtces

Wholesale and retail trade ,

Wholesale trade

Retail trade

Buildino malenals, hardware, garden suppty. Wid
mobile fxime dealers

General merchandise stores

Food stores

Grocery stores —
Other food stores

Automotive dealers and sen/ice stations
Molor vehicle dealers . . . -

Gasoline sennce stations
Other automotrve dealers

Apparel and accessory stores

Furniture and home fumishings stores . ,

Eating places

Dnnking places

Liquor stores

Other retail trade

Flruncc. Insurance, and real estate

Finance

Banking, and credit agencies other than banks
Secunty. commodity brokers, and services
Molding and inveslmenl companies

Insurance agents, brokers and service
Real estate

Operators and lessors ot buildings

Lessors, other than buildings

Peal eslate agents, brokers, and managers

Othei real estate

Senrtctts

Hotels and other todoing places

Motels, rrwlor hotels, and tounsl courts .......

Olhef lodging places . .

Personal senfices
Laundries, dry cleaning, and garment services
Beauty shops
Bartwr shops
Other personal services

Business sendees

Automobile repair and services

Automobile repair shops
General automobile repair shops
Other aulomobile repair
Automobile parking and other services

Miscellaneous repair sen^ices

AmusemenI and recreation senoces, including motion pictures

Medical and health services

OHices o( physicians

Other medical and health services

Legal serv^es

Engineenng and architectural services

Accounting, auditing, atvi bookkeeping sen/ices

Cerlihea public accountants

Other accounting, auditing, and bookkeeping sennces
0lt>6r services

S.084

4.692

2.741

ri

4.00S

670
3.335

(■)
(■)

A>
(■)
(*1

644

6,979

1.840
(•)
(•)

1.772

(•)

5.002
3.758

172

4.007

361
(•)
(•)

517

99,656

12.979

12.159
5,254

(•)
6,363

(•)

|:|

2,101

1.131
970
CI
CI
CI
CI

WIT

CI
CI

I'l

761

997

979
(•)
(•)
CI

9,892

1.476
e.406

1.418
439
730
CI

(■)
C)

1.027
C)
CI

2.434

60,540

35.037

CI

CI

34.725

CI

25.179

20.710

3.212

CI

CI
CI

1.052
CI
CI
CI
CI

1.1B9
CI
!•)
C)
C)
CI

1.9
CI

1.044
CI
CI

2.271

2.731.591

469.IS3

449.773
127.776

CI
318.493

CI

CI

I'l

CI

152,597

107.674
44.923
C)
CI
CI
CI

■7,294

CI
CI

I'l

72.271

63,067

59.186
CI
C)
C)

995,032

382.347
612.685

105.896
CI

123.864

1 10.407

CI

161.372
77.460
72.726
C)

CI

CI

50.032

CI

CI

76.618

415,514

ci'

CI
26,515

CI
334.073
275,660

18.429

C)

24.880

493,625

31.283

CI
CI

17.729

CI

CI

CI

I'l

35.153

CI

CI

CI

CI

C)

C)

CI

71.(

51.131

CI

127.317
CI

33.830
CI
CI
34,300

3,094
2.686
946
CI
1.669

CI

CI

CI

CI
CI

101

232

CI
CI
CI
CI

2,731

432
2.299

816
580

CI

CI

CI

1,933

135
CI

272,862

22,950

21.975
7.846
CI
13.071

I'l

CI _

CI

23,432

13.902
9.530
CI
CI
CI
CI

I5.3M

CI
CI

5.021

CI
CI
CI
CI

66,306

13.731
52.575

9.668
7.396
CI

7.61
2.764
3.170
CI

CI
CI

9.9!
C)
CI

5.474

33,171

16.479

I'l

CI

CI

14.197

11.928

CI

CI

CI

CI
CI

13.040
8.544
CI

21.956

CI

9.322

I'l

CI

CI

16,631

4,327
3.997
1.292
CI
2.434

CI

D

l"l

CI

CI
CI
CI
CI

CI
CI
CI

3,134

598
2.536

CI
CI

2i
CI
CI

529

4,447

1(
CI
CI
CI

CI

4.269

3.30'

815

CI

47

3,055
3(

CI
CI

166,185

26,856

28.327

14.577

CI

13.354

I'l

n

CI
CI

2.966

1.414
1.552

CI

CI

CI

C)

3,tW

CI
CI

2.899

5,874

5.700

CI
CI

l"l

10,355

2.791
7.564

1.277
C)

974
717

569
221
309

CI

CI
CI

2.178
CI
CI

1.307

95,201

13.630
CI
CI
C)

CI

81.540

78.921

1.073
CI

1.084

17.451
4.856

CI
CI

1.339
CI
CI
CI
CI

3.739
CI
CI
CI
CI
CI

CI
CI

31

236
CI

1.417
CI

549
I'l
CI
CI

Footnoles at end of table

Business Returns/1975 • Partnerships

249

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

|AII ^gufes are estimates based on samples— fT>oney amocinis are m thousands ot dollars]

Stat* and mduvtrv

PayroU

NumtMf of
partTWrthlpt

(l*M

dtncH)

New Jersey

Farna ..

RBMoop

FnA traa nut. and vagsiable

Other
AgnaiUftt i

Oi and gas emcton .
Othaf fTwwg

Ganoral contractors

SpBQBl taJa contraclDfS

POntwig. noabng. and v concMcwig
Pantnj. papar hsngno. and dacoratmo
Masonry. stonewvK In asttng. and piastsnng
Contractors, not eiMirfwra dassftod

Htanutacturtrw .

Uxnber vxTw

3 wood products, sxcepi tunHtn .

Pnntng. oobkshn^ and aAed nXtstnes

Uacn^ery. eicept etectncal

Other manutactunng mdustnes

Trudong and warahoiaing
Olfw Iranaportstion

CorrvTvjncation eiectnc. gas. and

Whotesate trade

BiAtno matonafa. hantaare. gvden m^^. i

moMe home deatars

Ganeraf merctwidse stofes

Food stores

Grocery
Other (o

Other food stores ....

At/torrwtn^ deater; and service slatxyis

Uoior vencte dealers

Gasotne servce stations

OVier automotrve dealers

Apparel and accessory stores

FwnAn and home tu luf ■ i^ stores

^raplBcas

Ofrtung plsoes

Uquor stores

Other retail trade ,

nnancA, Insurancai and real eatsia ..............

France

Bariong. and credt agenoes other than banks

Secuity. commodrty tirokers, and services

Moiling and tftvestmerrt compwiws

msuance agems. brokers, and service
Real estate

Operators and lessors of buidngs .

Lessors, other than buldngs . .

Real estate agents, brokers, and

Other real estate

Sanrtcaa

Hotets and other kxtaig places

Motels, motor hotes. and louist ccuts .
Other lod^ng places

Personal sennces
LauKkies. c^ cieaning. and gannent

Beauty shops

Barber shops

Other person^ serwas

Busness servc«s

AtjiorTKiWe rep8» and services

AutomotNie repav shops

General automoMe repv shops
Other autorr^obrie repar
AuIorrxXMe pailung and Other services

Amusement and recreation servKas. nludng n
Medcal and haaRh serMces

Offices ot physovQ ...

Other mectcal and heeflh sorwoaa

Legal servces

Enc^neenng and archriectml services
Accountng, aucfttng. and bookkeeptfig services

Certirwu piMc accountar^

Other accouitng. aucMng. and bookkeepng

Other

35.S5*

1.096
783
(•)

n
n
n
n

n

(•)
(')

1,964

532
1.452

(')

(•)

(•)
1.014

5S2

548
(')
(')
(•)

6,603
994

s.a

(•)
(•)

{*)

456
204
1.097
483
219
974

17,330
3.579

n

76
3.437

(')

13.667

12.303

548

563

2S3

7,264
298

n
n

n
n
n
n

1J74
561

445
(•)
(•)
(•)

D
751
430
203
227

1.323

56
430
221
(•)
830

150.733

2,6M

2.044

n
n

a

n

n

(•)

CI

t.4S7
3X1

n
n
n
ixs

ijn

n
n
n

t,317

1,174

1,156
(■)

n

(•)

2.271
11,994

(■)
CI

1,851

1.TO1

S50

i.sse

CI

481

2.103

106,4(2
49.945

n

349
49.459

CI

56,178
48,972
2.457
3,392
1,357

CI
CI

1,814
CI
CI
CI
CI

1,164
890

CI
CI
CI

CI

2,661
1,073

3,680

262

1.403

S6491

51,202

CI

CI

CI

CI

CI

CI

266.35$

182,120
74,235
CI
C)
CI
41.6

liS.162

CI

CI

CI

160.193

56.a5<

48.205
CI
CI
CI

1^07.024

360,719
646,305

CI
CI

139,399
93,824
45,575

227.532
41.745

156.606
CI

32.844
35.183

107,569
50,007
46,249

177,168

IJ>2.S57

91,654

CI

CI
53.366

CI
991,883
949,416

5,776

22.184

CI

753.823

30.610

I'l

CI

20,261

CI

CI

CI

CI

85,523

41,327

31,922

CI

l"l

CI

CI

36,404

95,390

50,450

44,940

274,614
30,795
92,429
7i165
CI
34.743

3.675

451

3^4

231

656
CI

5i
CI

280

137

476

14S4

<

n

C)
CI

CI

1,737
1,714

CI
CI

3,548

C)
CI
CI

417

CI
CI

CI
CI
CI

1,146
1*1

Cl

17.121

21,226
6.593
CI
I'l
l"l
CI

32,(31

CI
CI
CI
23.650

10.270

I'l
CI

I'l

Cl

97.046
32.014
65,032

I'l
Cl

8,596
4,068
4,530

8,480
Cl

5,645
Cl

3,946
2.634

16,168
1,969
1,403

16.

71.236

7,383
Cl
Cl
I'l

Cl

31,366

30,289

Cl
Cl

156.478

Cl
Cl
Cl

1,260
Cl
Cl

Cl

16,9(4
5,369
I'l
Cl
Cl
Cl

Cl
4,260

15,635
7,564
8.051

60.375

Cl

29,523

21,754

Cl

Cl

Cl

Cl
204

1,038
425
219
670

12J40
371

Cl

Cl
294

I'l

11.893
11.661
Cl

148
Cl

5.632

297
Cl
Cl

671

Cl
Cl
Cl
Cl

Cl
I'l

Cl

405
178
227

1.062
Cl

3.(11

3.525
Cl
Cl
Cl

Cl

Cl

4.211

2.416
1,795
I'l

3.(1

Cl

2,592

2.(44

2,476

Cl
Cl
Cl

15.(07

4,701
11.206

Cl
Cl

1.632

770

1.062

1.813
Cl

1.224
I'l

Cl

2,554

221,544

3.470
Cl
Cl

3.373

Cl
216.827
214,136

Cl

2.419

Cl

2>.I07

3,453

Cl

Cl

1,017
Cl

i^l
Cl

3,747

2,621

609

Cl

R
I'l

8,030

2,349

463

1,886

4,164

Cl

1,956
1,074

Cl
891

330,586

(,((6

8,360

I'l

I'l

I'l

Cl

I'l

C)

Cl

I'l

36,435

9.119
17.316
Cl
Cl
Cl

8.255

21,464

Cl

Cl

Cl

20,376

(.318

7,434
Cl
Cl

Cl

14,770

30,386
54,384

6.689
5.104
1.585

15,413
2,133
10,238
Cl

2,104
3673
10,652
6154
3,568
4627

-142.948

-28,130

Cl

3,052
-31,193

Cl
-110,602
-105,975

—4,440
-693

8,784

Cl

I'l

Cl

Cl

9,182
7,187

R

Cl

Cl

-5,566

38,943

26.965

9,978

118,795

I'l

24,351
22,913

I'l

5,351

Footnotes at end of table.

250

Business Returns/1975 • Partnerships

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

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

Stale and InduslTV

Number of
partnenhlpt

Number of
partneratilps

All InrJustne*

Agriculture, loreetry. and flahlnfl

Farms

FieW crop

Fruit, Iree nut, and vegetable

Livestock

Otnei
Agncultural services, foresl/y, and fishing

Mining

Oil and gas extraction .
Other mining

Conatructlon

General contractors

Special trade contractors
Plumbing, heating, and aif conditioning
Painting, paper hanging, and decorating
Masonry stoneworli, lile settng, and plastenng
Contractors, noi elsewhere classified

Manufacturing

Lumber and wood products, except lumrture
Pnnting, publishing, and allrad industries
Machinery ercept electrical
Other manulactunng indusmes

TranafMrtaHon. communlcauon, elcctnc, gaa. and tanltarY services

Tiansponation

Tnjcking and warehousing

Other transportation
Communication, eleclnc. gas. and sanitary services

Wholetale and retaH trade

Wholesale trade

Retail trsde

Building malenals, harttware, garden supply, and
mobile home dealers

General merchandise stores

Food stores

Grocenr stores

Other lood stores

Automotive dealers and service stations
Motor vehicle dealers
Gasoline service stations
Othei automotive dealers

Apparel and accessory stores
Furniture and home furnishings stores
Eating places
Onnking places

Liguor stores

Other lelail tiade

Rnance. Insurance, and real estate

Finance

Banking, and credit agencies other than banks
Secunty, commodity brokers, and senrices
Holding and investmeni companies

InsurarKe agents, brokers, and service

Real estate

Operators and lessors ol buildings

Lessors, other than buildings

Real estate agents, brokers, and managers

Othei leal estate

Sefvlcaa

Hotels and other lodging places

Motels, motor hotefs, and tounsi courts

Other lodging places

Personal services

Laundnes, dry cleaning, and garmen! services

Beauty shops

Bartier shops

Other personal senrces

Business services

Automobile repair and services

Automobile repair shops

General aulomobile repaii shops

Other automobile repair

Automobile parking and other services

Miscellaneous lepair services

AmusemenI and recreation services, including motion pictures

Medical and health services

Offices ot physiaans

Ottier medical and health services

Legal servk;es

Engineenng and architectural services

Accounting, auditing and bookkeeping sen/M:es

C«rt]f«d publH: accountants

OWysi accounting auditing, and bookkeeping servicee

Other services

S3,H9

3.110

2.536

(•>

(•>

1.547
CI

(•)

3,191
565

2.626
(•)
CI
CI

1.717

2,609

CI
CI
1.966

S42

511
216
295

14,430
2.465
11.935

2.570
1.555
1.015

1.086
718

1.596
657
385

2.411

556
30.963
26.354

557

19,03$

731
284

447

1.320

747
392

CI

CI

CI

2.392
2.

832
1.344

3.066

956

1.407

1.240

167

44«,2<3

7,392
5.786
CI
CI

3.544
CI
1.606

7,595
6.930
CI

7,031

1.527
5.504

CI

CI

CI
3.600

6,390

CI
CI
5,027

722

CI

31,146
5.690
25.456

1.052
C)

5.457
3,394
2,063

2,422
831

3.734

1.389

774

5,232

296,985

132,357
4,690
5,601

122,066

1,549
163,079
153,047
2,917
4,919
2,t%

90.246

2.114
635
1.479

2.799
1.375

CI

CI

CI

8.24

1.955

1.564

654

CI

C)

CI

32.768
12.244
7.794
4.460

12.340
2.441
8.643
8.043
600
5.557

228,264

197.130

CI

CI
123.759

CI

31.134

71,516
62,926
CI

996.204

613.312
182.692

CI

CI

CI
109.442

500,964

CI

CI

460.510

109,095

97.984
25.661
72.323

CI

3,554,517
t. 970.228
1.564.289

71.091
CI

407.075
259.287
147.788

344.526
91.202

231.281
22.043

82.542
84.854

129.458
34.578
91.537

302.273

7.712.597

2.765.876

55.538

2.494.097

216.241

440,875
4,505,846
4,406,535
11,018
55,391
32,902

5.301.874

192.373
25,856
156,517

45.333
28.165

CI

CI

CI

313.649
39.309
34.349
13.589
CI
CI

CI
295.185
898.078
260.893
637.185

1.601.824

244.429

1.566.540

1.526.796

37.744

95.605

21.940

2,113
1.645

CI

CI
1.232

CI
CI

CI
CI

1,726
434
1.292
CI
CI
C)
802

1,474

CI
CI
1.247

325

295

CI
CI
CI

6,636

999

5.637

215

CI

1.014
587
427

742
143
547

CI

529
353

1.037
568
295

1.009

7,701

335

CI

209

109

7.028
6.906

CI
a.746

CI
C)
CI
C)
CI

2.466

423

1.126

1.029

97

357

22,656

16.638

CI

CI

8.759

CI

CI

C)

C)
CI

125.653

87.047
38.606

CI

CI

CI
22.835

9SJ78

CI
CI
86.956

12.176
10.364
CI
CI

151.189
44,195
106.994

5.491
C)

18.626
8.009
10.619

13.906
4.867
3.093

CI

9.314
4.895

21.839
4.199
3.997

22.359

534.716
275.540

CI
250.336

7.374

6.4
252.765
240.737

7.610
C)

1,677,359

46.728
6.411
40.317

9.399
CI
CI
CI

CI

32.305

CI
CI
CI
CI
CI

CI

58.219
304.364

42.217
262.147

432.881
81.903
683.804
674.71
M.093
17.958

59.149

3.033
2.528

CI

CI
1.539

CI
505

I'l
CI
CI
1.435

1.730

CI
CI
1,367

10.465

1.640
8.625

CI
2.191

1.045
C)

1.097
567
335

1.619

21,116

I

CI

139
651

26.905
26.485

CI

50

12,778

646
284
362

691
677
35

CI

CI

CI

1,537

1.822

570

1.252

2.635

20.229

16.276
CI
CI

13.140
CI
1.953

4,206

3.766
CI

50,319

47.156
3.163

CI

CI

CI
2.720

6.652

CI
CI
5.877

46.250

22.988
1.660
21.326
CI

18.116
3,546
14.570

3.089
1.799
1.290

1.932
530
1.043
CI

521

2,392

892.823

20,140
CI

5.647
13.572

546

872,137

870.277

CI

785

327

431.1
12.912
2,390
10,522

1,974
CI
CI
CI
CI

220,110
615
587
265

CI
CI

CI
144.336
13.067
2,333
10.734

17.100
2.136
15.916
15.594
322
2,952

Footnotes at end of table

Business Returns/ 1975 • Partnerships

251

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

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

stale and Inductry

ButlntM
rtcdpta'

Payroll

Numbar of
partnarahlpa

Numbar of
partnarahlpa

Net Income
(leaa
daftcll)

Ohio

A^tcuttura. '■
Farms

Fiek) crop

Fnjrt tree nut, and vegetable

Uvesloch

Other
Agncuttural services, forestry, and ttshmg

Oil and 98S extraction .
Other mmng

ConabucUon

General contractors

Special trade contractors
PKjmtNr>g. heating, ar>d air condPtiorHng
Pambr^ paper hangmg, and decoraling
Masonry. slonewrorV tm setting, and plastenng
Contractors, not ateewftere classified

Manufacturing

Lumber and vwod products, except furniture
Pnntjng, publishtr>g, and allied industries
Machinery except electrical
Other manotactunng induslnes

TrBRaportatlon, communication, electric, gas, and unitary aervlcea
Tfansportatwn

Tr\x;kpng and wafehoysinq

Other transportation
ComriHjnication. etectnc. gas. arvl sanitary services

Wholaaata ar>d retaU trade

Wholesale trade

Retail trade

Building malenals. hartjware, garden suppty. and

mobiTe horne dealers ,

General rnerchancSse stores ,

Food stores

Grocery stores ,

Other lood stores ,

Ayiomotve dealers and service stations

Motor vehicle dealers
Gasobne service stations
Other automotive dealers

Apparel and accessory stores
FumiTiFe ar>d home fumlshlr^gs stores
Eabng places
Dnnlung places
Lxjuor stores
Other retajl trade

Rrxance. Inaurance. artd real eatate

Finance
Banking, and credit agencies other than banks
Security, commodity txokers, and sen*Tces
■ ■ ■ ' 1 investment companies

Insurance agents. Ixokers, arxJ service
Real estate

Operators and lessors of buildings

Lessors, other than tuildings

Real estate agents, brokers, and managers

Other real estate

Servlcea

Hotels and other lodong places

Motels, rrwtor holefe. and tourist courts .
Other lodging places

Personal seoflces

Laundnes. dry cleaning, arxJ garment senices

Beauty shops , . . ,

Bartier shops

Ottier persona) senrtces

Business services

Automobile repair and sennces
Automobile repar shops

General automobile repair shops

Other automobile repair
Automobile partang and other services

Miscellaneous repav services

Amusement and recreation services, mdudng r
Medical and health services

Offices of physoans

Other medical and health services

Legal services

Engineenng and architectural services

Accounting, auditing, and bookkeeping services

Certified public accountants

Other accounting, audling, and bookkeeping sennces
Other sennces

39.9 15

3,909

3.408
1.513

(')
1.440

(•)
401

n

(')

777
768
666

n
(•)

7,423

1.155
6.266

16.175
2.857

(')

CI
2,752

CI

13.135

10,965

1,042

905

223

381

1.194
442
C)
(•)
C)

537
396

C)

C)

CI

555
946
754

858
421
361
233
C)
1.477

239,201

10,290

9.343
4.228

CI
3,882

CI
937

2,613
2,234

379

3,957

1,8"
1,999

C)

C)

C)
1.583

1,196

C)

R

517

1,62a

1.57<
1,405

n
n

16,791
2.943
13.648

1.153
CI

976
2,244

CI

CI

666
2,088

CI

3.881

173,858

121.233

CI

C)
120.272

C)

51.967
43.034
4,783
3,348
822

26,180

4.331

3.520

611

2,604
963
CI
CI
CI

2.506

1.233

652

CI

CI

CI

1.169
2.858
2.021
765
1.236

4.99S
1.207
1.506
1.232
CI
3.750

966,213

334.510
226.184

CI

79.612

C)

31.703

56,644

20.945
35.699

301,776

168.939
112.837

CI

CI

CI

99.881

85,658

CI
CI
CI
37.162

234.314

226.668

147.477
C)
I'l

1,753 ,623
907.111
646.512

61.472

CI

169.805
104.874
64.931

267.435
83.126

154.994
CI

C)

46.555

90.164

("1

120.185

1,079,477

140.133
CI
I'l

CI
916.104
790.539
15.351
41.372
68.642

1.196,010
115.667
96.679
17.188

72.057
30.652

CI

CI

I'l

54.551
30.456
23,665

CI

CI

C)

26.126
56.533
127.140
76.666
50,472

287.444
110.916
264.955
260.744

CI

51.965

15,845

2,157

1.681
769

983

202

169
13

1,28S

675
610

CI

CI

CI
522

344

CI
CI
CI
135

388

CI
!•!

4,788

574
4.214

929
72
713
CI

CI
142
675

1,889

C)

29

CI

1.667
1.257

CI

CI

CI

4,592

297
131

759

571.481

15.106

11.239
5.646

C)
3.609

CI
3.867

5.216

602

4.614

35,760

15,733

20.027

{■I

CI

CI

12,041

17^37

CI
CI
CI
5.337

14,142
12.222
11.018

CI
CI

104.069
32.560
71.509

5.534
C)

9.663
5.352

4.331

14.905
3.894
8.622

I'l

CI

5,335
17,807
CI

10.036

64,186

C)

95

CI

42.637

26.325

CI

CI
CI

315,765

27.972
26.234

n

14.268

CI
CI
CI
CI

11.030

CI

CI

CI

CI

CI

C)

12.520

25.470

14.585

10.885

63.671
38.032
112,978
112.107
CI
2.618

MM!

3,321

2.820
1.376

CI
1.049

CI
401

345

328
17

1,2S9

644
615

CI

CI

CI
528

482

CI

C)
CI

758
676

CI

CI

5,526

630
4.896

11,746
356

346

CI

11.206

10156

687

305

56

6«7

443
161
262

1.016
442
CI

CI
CI

CI
CI
CI

946,691

21.336

20.053
11.689
CI

7.158
CI

1.263

5,407

1.913
3.494

5,915

2.826
3.089

CI

(•)

CI
2.768

3,239

CI

CI

CI

2.019

6.449
4.970
CI
CI

14,842

5.521
9.321

1.257
653
604

CI

C)
2!

2.782
CI

238,141

1.682

CI

236.095

232.751

1.541

1.670

133

50,926

15.522
12.285
3.237

4.052
2.563

CI

n

C)

9.409

4.929

553

CI

CI

CI

906
5.044
1.655

3.311
1.469
3.300
3.228
CI
1.329

397,580

99,753

33.293
15.716
CI

8.749
CI

6.460

-14.606

-14.135
—471

11,354
-2.473
13.627

CI
CI
CI
10799

6,681

CI

CI

C)

-2.234

10,671
9.979
9.691

97,904

36.444
61.460

3.028
CI

12.089
5.506
6.563

11.286
1.798
9.109

CI

n

6.444
4.837
CI

15.852

-86,780

50.522

CI

CI
43.802

CI

-143.828

-135.549

2.577

-10.850

-10163
-2.323

16.510
4.588
CI

CI
CI

9.165
5.726
5.263

C)

CI

CI

4.283
-11.793
54.110
39.661
14.449

158.591
22.294
83.302
81.634

CI
2.701

Foolnoles al end of table

252

Business Returns/1975 • Partnerships

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

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

NumlMr of-

BualnMi

DWKlnlon

N«t Incom*

F*™™

Nuntbw ol
partiMnMpi

Amouit

Number of

Amount

(Itn
(Melt)

(1)

m

(3)

W

(51

Kl

(7)

Id

Pennsylvania

4M22

203,a4a

7.475,336

21,563

1.017,276

3t.m

44tM3

1(5,9(3

3,1W
2.283

(•)

(•)
1.497

(')

7J6»

5.340
(■)
CI

3.730
CI

2(4.626

234.203

C)
CI
178.131

^423

2,170

1.598
CI
CI

1.022
CI
572

25,812

16,389

CI

CI

9.617
CI

9.423

2,»23

2.090

CI

CI

1.368
CI
633

as35

22.264

CI

Cl

18.372

CI

3.131

17,749

11.370

Cl

Frurt. tree nut. and vegetable

Cl
69

6.379

B3S

628

207

4,020

1,278

2,742

320

(•)
(*1
1,886

11,3H

10.768
546

•,6W

2.767
5,693
705
C)
CI
4.026

273,913
25.320
248.593

76MM

527.926
240.667

42.739

CI

CI
155.823

471

CI
173

J.601

729
1.872
256
CI
CI
1.147

36,(94

C)
32.201

176,325

115.917
62.408
10.663
CI
CI
36.698

533

402
131

2,853

842
2.011

254
CI
CI
1419

tajm

4,442
19.525

19.4(7

11.489

8.008

886

CI
CI
6.385

0«i and gas extraction

-163.741
51.312

71,479

25.679

45.800

Plumbing, heating, and air cOfxlittoning

Painting, paper hanginq. and decorating

Masonry. slone.^Cfti. tile setting, and plaslenng

Contraclore, not elsewhere classified

4,681
Cl
Cl
33.224

manutacturtnj

Lumber and «wX)d products, except (umiture

1.7 13
197
83
132

1.301

4.267

445

343

303

3.176

>4<.379
28.422
50.336
42.303

525.318

997

CI
83
132
714

1(2.(49

CI

16.476
10,095
130.5(2

1,571

197

63

132

1.159

24,349

865

1.064

1.488

20.932

-230,172

3.370
4.957

11.543

Other manutactunng industnes

-250.042

Trantportatton, communication, •tectric. gas, and lanttafy aenricai

Transpoflatwn

Trucking and .warehousing

Other transportation

972
648
449
199
(•)

2.434

1.830
903
927

C)

122,591

108.421
74.823
33.598
CI

482

461
362

CI
CI

24,312

22.106
16.723

CI
(*I

741
517
318
199
CI

17,50

16.082
6.524
9.558
(•)

3,(66

1.765
3.430
-1.665
Cl

11.772
1.921
9.851

387
208

2«,0«4

4.781
21.283

914

467

2,«2«,619

949.025

1.679.594

119.811
57.407

6,962

1.319
5.643

236
79

213,0(5
64.369
146.716

10.346
6,709

9,389

1.537
7.852

387

135

34,581

10.950
23.631

1.766
502

fletad trade

135.649

Bmktng matenals. hardware, garden supply, and

mobile home dealers

General merchandise stores

10.561
2.781

Food stores
Grocery stores
Other (ood stores

1.315
791
524

2.994
1.750
1.244

366.977
279.603
87.374

735
468
267

22.362
15.063
7.299

1.041
709
332

3.302

2.307

995

21.663
14.135
7.528

Motor vehicle dealers

Other automotnre dealers

1,726
419
957
350

3.633
970

1.932
731

568.014
301.556
179.182
87.276

920
317
536
67

30.188
17,056
7,261
5,671

1.480
346
764

350

4.753

2.292

1.581

880

26.558
7.507

11.761
7.290

Apparel and accessory slores ....

Furniture and home furnishings stores

Eating places ...

Uquor stores

843

709

1,106

1,049

2,474

1.767

1.533

2.542

2.106

CI

5.239

123.270
100.648
156.673

46.603

CI
322.980

714
306
783
586
CI
1.250

13.175
7.255

30.835
4.159

CI

23.161

714
503
712
916
CI
1.930

1.164
999
4.011
1.577
CI
5.487

11.248
8.732

14.728
9415

Cl

30.342

15406

2.707

n

31
2.640

113,413
64.122
CI

1.819
62.105

t.194,725

218.452

CI

76.658
140.151

l,80S
102

CI
CI

(4,(2(

12.886

CI ~
CI

387

CI

l"l

356

212,094
17.502
Cl
Cl
13.304

Finance

Banking, and credit agencies other than banks
Secunty. commodity brokers, and services
Holding and investment companies

57.611

Cl

6.367
54.093

Insurance agents, brokers, and servxre

Real estate

Operators and lessors ol buildings

Lessors, other than buildings

Real estate agents, brokers, and managers

416
12.683
10.925
609
792
357

852
48.439
42.621
1.782
2.626
1.410

59.360
916.913
825.282
6.101
59.054
26.476

210
1.493
1.126
I'l

329
CI

3.021
68.721
50.866

CI
15.394

CI

286
11.196
10.402
CI

414
80

964
193.628
1(7.406
C)

3.975
1,373

11.010

-179.522

-147.058

-6.801

-2.366

-23.297

tO.324

469
157

312

30,427

1.425
616
809

1.355,890

89.074
50.525
38,649

6.075

224
74
150

2(1,(71

21.392
12,302
9,090

432

138
294

(MX

10,520
6.251
4.269

347,176

-13.578

Motels, molor hotels, and toonsi courts

Other lodging places

-9.015
-4.563

Personal sendees

Laundnes. dry cleaning, and garment services
Beauty shops

Barber shops

Other personal sendees

1,466
622
(•)
(')
(•)

3.196
1.508

CI

CI

CI

86.901

31.193

CI

CI

CI

743
363

CI

CI

20.345
7.351
CI

CI "

1.269
556

n
(•)
(•)

4.068

2.969

Cl

Cl

Cl

18.295
3.750

n

Cl
Cl

Business services

AutorrK>bile repair and semces

Automobile repair shops

General autorrxibile repair shops

Other automobile repair

Automobile parking and other services

1,249
1.343
1.027

749
(•)

316

5.051
2.702
2.054
1.498
CI
646

111.537
92.755
62.471
37.165
CI
20.264

511
738
566

CI
CI
172

16.077
9.826

7.453
CI
CI

2.373

1.076

1.016

702

553

CI

316

37.940

3,695

1,111

510

!•)
2,584

9.589
15.546
13.703

8.665
Cl

1.843

Miscellaneous repair services

Arrtusement and recreation services, including motion pictures

Medical and health services

Offices of physKians

Other medical and health services

612
1.231
964
577
387

1.571
3.736
2.258
1.327
931

35.022
104.474
143.418
8<.489
58.929

CI
516
809
502
307

CI

16.537

26.472

11.662

14.810

547
965
726
468
256

UI2

15,073

2,015

609

1.406

7.073
2.277
57.924
45.857
12.267

1.135
398
406
389

(•)
1.051

4.980
988

1.456
1.358
CI
3.064

395.583
106.898
132.476
123.233

CI

65.750

1.052
331
342
325
CI
392

83.361
38.014
46.941
44.174

CI

8.397

915
256
406
389
CI
688

4.034
914
1.809
1.741
Cl
3.146

205.436

19.684

27.076

22.694

Other accounting, auditing, and bookkeeping services
Other services

Cl
-2.146

Footnotes at end ol table

Business Returns/1975 • Partnerships

253

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

[All figures a/e estimates based on samples— money amounts are in thousands ol dollars]

state and todiMtry

Business
receipts'

NuintMf of
partnerships

Depreciation

Numl>ef of
partnerslilps

Net Income
(less
deficit)

Tennessee

ut Induetrtea

Agrtcufture. fofestrv. and flatting

Pa/ms

Field crop

Fnal tree nut and vegetatM

Uvestodi

Otner
Agnculturai sarvces. lorestry. and Itstsng

01 and gas extraction .
OUmn mnng

Conaliuctlon

Generaf contractors

Special trade contactors
numtwig. ttaaung, and aa conrttioning
Paaitmg. paper han^na. and decorating
Masorwy. stonewort. m setting, arxt Ixastenng
Contractors, nol elsewtiere classified

Mamitactuftng

Lumber and «iood products, except funtiaa .

Pnnbng. puOtrsfw^g and allied industnes

Macf^ner> eicepi etectncat
Otner manutacTunng industnes

Tranaportatlon, corTwnunfcatton. etectilc. gas, and sanitary
Transportation

Tnidgng and warenousmg

Otner transportation
Communication, electnc gas. and sanrtary services

tWholaine and rvtaH trad*

Wholesale trade

Retail trade

SuMno materials. riaiTtMiare garden stcpfy. atid
motje home dealers

General mercfiandise stores

Food stores
Grocery stores
Other food siores

Automotive dealers and servics
Motor vehicle dealers
Gasoline service stations
Oltier automotive dealers

Apparel and accessary stores
Fi^ntue and home ttxnfitsngs s

Eatmg places

Dnntaig places

Lji]u(x stores

Other retail irade

Ffeiance. inaurarKe. and real estate

Feiance
Banking, and credit ager^ies other Itiai banu
Secwity. commodrty Orokers. and services
Hotting and irrvestment companies

lnsi*an<» agents, tlrokers and service
Re^ estate

Operators and «ssors of buridmgs

Lessors, other than buklings

Real estate agents. Drokers. and managers

Ottier real estate

Hotels and other kjdging places
Motets motor holeis. and lounst courts
Other kidging places

Persorial services
Laundnes. dry cleaning, and gannent sennces

Beauty shops

Bartier shops

Other personal services

services, nduttng motion paataes ,

Business sennces
AutomoWe repav and services
Automol>le repair shops
Gener* auiomooile repair shoos
Other automot>le repair
Automotme panting and other services

Miscellaneous repair services
Amusemenl and recreation
Merkcal and health services

Ofticas of physicians

(Dtfier meticaj and health services

Legal services

En^neenng and architect!^ services

Accounting, audnmg. and txmklieeptfig services

Certiflet] putHc accountants

Other accounting, aurfiling. and bookkeeping services
Other services

Footnotes at end of table.

i.ru
t.sao

t,S«2

616
946

n

I")

(•)
n
n

5,709

796
4.913

166

n

664

1,202
127

370
266
443

n
n

1,264

7J0S
1.154

CI

CI
1,081

CI

5,785

4,400

506

3SS

522

4.332

677
421
256

761
CI
CI
CI
CI

CI
CI
CI
CI
CI

CI

CI
415
249
166

4,0t8
3,617
1,632

298

3,310
1,329
1,981
CI

CI

1.760

CI
CI
C)
1,124

CI
CI
CI
CI

11,502

407
C)

1.943
1.369
CI

2,551
356

834
896
1,275
CI
CI
2,738

37,596

14,152
CI
CI
13,839

CI

22,630
18,279
1.959
1,016
1,376

11.856

2,000

1,395

605

1.650
CI
CI
CI
CI

597

179.253

137.419
64,698

44,435

CI

41.834

76,298

CI
59.935

347,532

209.892

137.640

CI

CI
87.893

176,455

CI

CI

CI

149.945

CI

C)
CI
CI

1.340,154
468,000
872.154

60,236
CI

259,944

235,810

CI

68.922
27,973

48,619
40,871
50,520

CI

CI
140,974

343.871

36,947
CI
CI
16.764

CI
289,156
232,237

5,226

CI

27,064

S23.no

83,022
65.917
17.105

30,069

CI

CI

CI

CI

CI
CI
CI
CI
CI
CI

CI
CI
123,754
60,792
42,962

123,343

CI

59,550

55,303

CI

36,315

1,331
613

CI
CI

CI

CI
CI
CI

370
129
296

CI
CI
845

1,146

CI
CI

I'l

CI

1,052
692
CI
CI
CI

2,634

429
334

CI

CI
CI
CI

12.105
10,100
6.301

2.616
CI
2,005

10,001

I'l
I'l

52,873
21,626
31.047
CI

CI
22.697

27,775

CI

CI

23.027

n

ci

C)
CI

(5.569

17,922
67,647

7,909
CI

17.777
13.691

CI

10.499
3.137
4.612
CI

CI
CI
12.272

CI

12,957

10.861

CI

CI

CI

103,563

19,291
15,646
CI

CI
CI
CI

CI

28,453
13,468
14,985

19,040
CI

19,747
18.826
CI
1.573

185

83

C)
CI

1.033
307
726

CI

CI

CI
CI

CI
CI
CI
CI

4.514

563
3.951

230
189
443

CI

C)
1,054

4.907

C)
CI
CI
CI

CI

4,731
4,153
CI
CI
CI

CI
CI
CI
CI

CI
CI
CI
CI
CI
CI

CI
CI

CI
X
1!

CI

15,736

14,849
11,424

2,709
CI
887

4,391

CI
CI

7,837

4,138
3,699

CI

8,407

CI

CI
7,011

(•)

CI
CI
CI

12,342

4,005
6,337

1.012
CI

2,233
1,988
CI

823
283
453
CI

280
412
1,448
CI
CI
1,730

10,432

CI
CI
CI
CI

CI

79,835

78,294

CI

CI

CI

23,168

11.753
8.084
3.669

1,460
CI
CI
CI
CI

CI
CI
CI
O

CI
CI
1.153

1.176
CI

25.211
21,395
15.162

6.565

CI
3.816

10.496

CI

6.963

15,482

3,570
11,912

CI

1,489

CI
CI
CI
7.644

CI

CI
CI
CI

76,474

26.668
49.606

4.290
CI

8.335
7,266
CI

9.556
3.861
4.005

4.769
3,306
2,060

CI

CI

10,343

-61,547

3,919
CI
CI

1,421

CI

-91,402

-86.077

,4.014

-552

-5,787

146,461
-7.186
-3,248
-3,938

4,844

CI

CI

CI

CI

532

CI
CI
CI
CI
CI

CI
CI

53.653
46.625
7,026

69,610
CI

14,058
13,317
CI
221

254

Business Returns/1975 • Partnerships

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

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

state and Industry

Bu»ln*M
rte«lpti'

Payroll

Number of
pwtnenhlps

Number of
partrwrshtpa

Texas

All Induttnea

Aortcutturs, (omtry. arxl fl«Mr>g

Farms
Field crop

Ff\jrt. tree nol, and vegetable
Uvestock
Othef
Agncuttural services, forestry, and Fishing

Oil and gas extraction .
Other mining

Conttnictten

General conlraclors

Special trade contractors

Plumbing, neating, and air conditioning
Painbr^. paper hangina, and decorating
Masonry, stonework. tiJe setting, and plaslenng
Contractors, not elsewhere classrfied

Itonufieturlng

Lumber arxj wood products, except furniture
Pnntjng, publishing, and allied industnes
Machinery, except electncal
Other manufactunf>g induslnes

TrantportatJon. communication, electnc. gas, and unitary services

Tra/«poftaw)n

TnjcKing and warehousing

Other transponaiior)
Communication, electnc, gas. and sanitary services

WholMSle and retail trad*

Wholesale trade

Retail trade

Building matenals. hardware, garden supply, and

mobile home dealers

General merchandise stores -

Food stores
Grocery slores
Other food stores

Automotive dealers and service stations
Motor vehicle dealers
Gasoline service stations
Other automotive dealers

Apparel and accessory stores

Furniture ar>d home fumishir>gs stores
Eating places
Onnking places
Liquor stores
Other retail trade

Finance. Insurance, and real estate

Finance

Banking, and credit agencies ottier thar> banks

Security, commodity brokers, ar>d sendees

HoWing and investment companies

Insurance agents, brokers, and sen^ice
Real estate

Operators and lessors of buildings

Lessors, other than buildings

Real estate agents, brokers, and managers

Other real estate

Senrtcts

Hotels and other lodging places
Motels, motor hotels, and tounst courts
Other lodging places

Personal services

Laundnes, dry cleaning, and garment sen/ices

Beauty shops
8art)er shops
Other personal services

Business services

Automobile repair and services

Automobile repair shops

Genera) automobile repair shops
Other aulorTK>bile repair
Automobile parking and other services

Miscellaneous repair services

AmuserT>ent and recreation services, including motion pictures

Medical arxj health services , .

Offices of physicians . , ,

Otfwr medical and health services

Legal services

Engineenng and architectural sen/ices

Accountna. auditing, and bookkeeping sennces

Certified public accountants

Other accounting, auditing, and bookkeeping services
Other services

12,82*

11,661

10,114

2,730

365

6,866

(')
1.547

3,260

3,137
(')

4.720

2.031
2.669

(•)
458

(•)
1.814

1,356

1,196

946

1^103

2.267
9.825

497
488

(•)

1.721
612
675
434

863
905
1.153
(*)

376
2.254

35,674
10.764

10.252

1.069
23,821
15,412
5.503
1.730
1.176

124H

S60

1.340
406

il

2,354

1,623

1.239

847

392

1.357
750
607

n

1,304

426.759

31,992

35,554
6,560
1.124

27.477

n

3,438

52.343
50,141

n

10,664

4.717
5,947

(•)
982

(•)
4,004

3.198

CI
2.150

2,384
1,722

26.669

6,235
22,403

2,649
2,255

n

3,756

1.315

1.464

977

2.333
2.076
2.674
CI

766
5,147

242,027

122.316

CI

CI
119.054

2.900
116.811
69,585
36,250
7.517
3.459

47.172

2,693

1.788

905

3,401
918

CI
CI
939

8,945
3,619
2,950
1,663
987
CI

4,078
2,228
1,850

6,996

700

1.610

1,185

CI

11,899

12.024.724

1.106.597
975,218
333,043
30,899
597,358

CI
131,379

1,006.524

979,575
CI

956.159

675,407
290,752

CI

26.346

CI
207.217

953.152

CI

39.489
CI
809,294

371.596
132.035
87,792
44,243
239,561

3,545,271

1,141,128
2,398,797

133,455
68,509

389,356

341,404

CI

637,799
381.661
162.757
93.171

86.255
163.351
184.23S

CI

80.146
639.478

2,057.346

313,773

CI

CI
282,444

191,411

1.552.162

1,112,015

63,543

122,806

253,798

2,026,079
212,293
160,606
51.687

91.454
22.673

n

CI
38,704

143.326
135,668
99,773
75,732
24.041
CI

60.734
68,218
402,969
227,363
175,606

581,867
155,635
108.222

91,298

CI

65,693

7.703
6,778

4.466
CI
925

553

I'l'

2,682

882
1,800

CI
CI

1,674

1,283
7,382

1,140

4,614

555
I'l
CI

306

768
3.291
2.279

8,417
583

CI
CI
CI
236

759
1.010
836
444
392
CI

634
275
1.126
730
396

1,753
185
430
255

70.984
56,059
22,340

3,320
29,732

CI

14,925

43,362

39.228
CI

105,844
48.625
57,219

C)

CI

CI
39,500

90,284

CI

9,460
CI
59,043

21,537
17,826
15,528
2,298

CI

268.192

58,998
206,764

26.607
21,598
CI

37.017
19,109
10,730
7,178

8,639

8,248
39.356

CI

4.815
64,176

123,957
16.753
CI
CI
13,757

33,067
74,137
50,666
2,544
4,171
16,736

472.913

46765
33.926
12.839

25,431
CI

CI
CI
7,319

15,304
24,717
19,019
12,089
6,930
CI

11,712
25,294
87,462
32.312
55.170

111.659
72.192
39.391
31,927
CI
12766

10.418
9,070
2,554
229
6135
CI
1.348

2.SJ1

2,494
CI

3.354

1,098
2,256

CI

458
CI
1.462

1,149

CI
267

CI
736

1,120

9.585

1,772
7,802

1,042
853

n

(■)

307
1.834

20.836

1.707
CI
CI

1,376

627
18,502
13,702
3,156
1.052
592

470
368

1.297
CI
CI
CI
285

1,760
1.487
1,103

74,831

66,970
26,361
1,661
38.695
CI

75.435

72,932
CI

16.602

8016
8,586
CI

709
CI
7,170

37,728

n

33,218

59.981
17.255
9,060
6175
42,726

34,810

9,973
24,796

4,156
3,141
CI

4,223

1,302

2,097

824

1,123
978

3,366

CI
419

8,260

336.068

7,55'
CI
CI

2,010
326,527
312.191
8,450
2.861
3.025

110,305
29,849
19,638
10,211

3,901
CI
CI
C)

2.024

44.496
5,197
2418
1,720
698

CI

1,348
7,336
6,435
2.245
4,190

7,592
592
1.371
1,150
CI

Footnoles at end ol table

Business Returns/1975 • Partnerships

255

Table 2.4— Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued

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

Stit* and Industry

BuBlneu
rftcclpU'

Number of
partnerships

Number of
partnerships

Net Income
(less
deficit)

All Others

Al InAMllMt •••••••••••••••.•••.•...•....••..

AghculTur*. tonttrY. and flahing

Farms

Frut tree nut and vagelaUa

Livestock

Omef

Agncuttmi sannces. torestry. and lisriing

HMng

O and gas extraction

Ot>>ar fflnng

Conatovcuon •

Genera) contractors
Speaat trade contractors

Pttjmtxng. heating, and air conrttxming

Pamting. paper nan^ng. and decoratino

Masonry, stonewnyt^, tile setting, and plastenng

Contractors, not etsewtwre classitied

Uanwtaeturlng

Lumber and rvood products, except fumitua

Pnntmg. pubdsNr^. and allied ^idustnes

Macfinery except electncal
01f>er manutactunng irxtustnes

Tranaponattort. comrnunlcatJon, atactfic, gat. and aanllary aarvlcea
Transportation

Trucking and waranousing

Oltier transportation
ComnHinication electnc. gas. and sanitaiy services

midaaala and retail Indl

wnoiesaie trade

Retail trade

Buikding matenals. nantware. garden suppt)!, and
nxibile home dealers

General merchandise stores

Food stores

<3rocery stores

Other food stores

Automotive dealers and service stations

k^otor vehicle dealers

GasoJine service stations

Oilier automotive dealers

Apparel and accessory stores

Fumrture and home lunaalwga alona

Eaong placas

Omking places

Liquor stores

Other retail trarje

Finance. InsurarKe. and rMl aatata

Ftfiance

Banking, and aedrt agencies other than bartka

Seci/ity commodity tyokers and servKMs

Hokkng and investment companies .j,

Insmnce agents, brokers, and service y,

Real estate

Operators and lessors ot tMldmgs

Lessors, other than bmktings

Real estate agents, brokers, and managers

Other real estate

S«nr1c«a

Motels and ottier lodging places

klotels. motor hotefc and tounst courts

Otner lodging places

Personal services

Laundries dm cleaning, and garment services

Beauty shops

Baiter shops

Other personal services

Business serv«:es

Automobile lepair and services

Automobile repav shops

General automcAile repair shops —

tattler automotlrle repair
Automobite partiing and other services

Misceltaneous repair semces

Amusement and recreation services, inclutling motion pictures

Medical and health services

Otfices ot pnysioans

Other medical and health services

Legal services

En^neenng and archrte<:tural services

Accounting, auditing, and bookkeeping sennces

Certifier] putilic accountants

Ottier accounting auditing, and bookkeeping services
OVier sennces

«».3W

61,016
56.692
24.432
2.630
28.244
1.366
4.324

7,736
6.227

1,511

24,029

10.261
13.684
2.497
1.497
t.854

10,694

2.92S

1.847

635

5.467

7,211
5.625
3.765
1.840
1.586

66,725

3.267
1.620

7.492
5.732
1.760

10.121
2.221
5.606
2.092

4.521
4.029
6.316
2.632
1.327
14.338

nun

36.792
416
925

37.449

1.637
111.189
67.600
13.315
5.167
5.107

70,679
5.258
2.446
2.812

8.456
2.453
3.223
722
2.060

9.015
6.022
5.556
2.596
2.960
2.466

4.397
4.854
6.074
3.656
2.418

9^72

2.326
3.969
2.670
1.299
9.034

1,744,167

157,462
145.402
62.003
10.677
69.288
3.434
12,060

116,970

113.566

5.404

53,106

23.577
29,403
5,312
3.075
3,667
17.129

27,240

7.185
4.567
1.457
14.031

27,139

14.729
6.602
5.927

12.410

156,339

26.616
131.355

16,723
12,792

3,931

21,920
4.930

12.619
4.371

10.059
9,111

20,640
6,201
3.024

31.939

990,339
485.939
2.531
10.695
472.713

6.303
498.097
378.045
68.113
21.964
29.955

210,817
20.986
10.832
10.154

16,204
5,616
6.560
1.508
4.496

16.013
11.735
5.613
6.122
6.276

9.360
16.731
16.365
12^76

6.089

33.104
5.534

11.659
6.927
2.932

32.173

47.331.974

5.619.370

5.429.01 1

2.051.988

255.118

2.986.831

133.074

390.359

1,402,534

661,163
721,351

4,399,236

3.135.349
1.262.687
260.914
73.479
150.420
757.874

2,294,051

696.955
200.015
206.190

789,675

6%.997
428.112
266.885
92.676

15,684,210

4.915.626
10.758.666

2.433.046

2.163.269

249.777

3.072.026

1.227.867

1.502.709

341.450

490.595
670.014

1.042.635
170.713
274.516

1.221,376

6,337,909

1.279,647
56,444
375,326
845,875

397.658
6,660.604
5.437.730
216.552
296.739
709.583

8,600,145

1.013.092
566.415
444.677

400.846
145.525
108.694
22.144
124.263

583.924
482.644
363.054
137.611
225.443
119.590

155.539

279,490

1.690.662

1.166.668

502.014

2.457.257
437.916
715.523
640.995
74.528
383.232

39.798
37,102
15.216

1.651
963

15,324

6,250
9.074
1,329
1,076
1.314
5.354

6.472

2.066

3,620
2.616
1.975

6.061
38,898

5.252
3.967
1.365

7.161
1.516
4,533
1.110

3.177
2.734
7.287
1.886
1.063
6.795

17,665

1.293

91

133

1.069

1.150
15.242
11.946

650

40,613

3.271
2.022
1.249

5,026
1.452
2,350
CI

2.865
3.672
2.797
1.042
1.755
1.075

3.032
1.957

6.248
1.433
3.448
2.540
906
3.664

363,262
311.164
146.126
36.502
108.694
17.860
52.096

121.166
32,069
89,097

730.285

448.010
282.275
45.005
17.423
42.439
177.406

395,105

112.661
47.017
55.351

160.076

106.406

68.531
60.310
26.221

17.677

1.129.277
226.569
901.745

155.297
128.723
26.574

56.769
75.652
27.740

44.939
57.775

224.564
22.907
11.936

112.839

369.651

52.521
1.945

42.624
7.752

39.069
278.061
210.069
5.178
15.909
46.905

1,829,274

241.893
129.440
112.453

97.458
39.232
39,901

n

14,937

72.011
62,535
46.406
12.054
36.352
14.129

23.663
63.428
345.601
211.406
134.195

503.279
131.320
235.608
211.339
24.269
52.258

304,614

54,364
50.495
21.846
2.261
25.215
1.153
3.869

5,124

3.908
1,216

18,134

7.207
10.927
2.030
1.370
1.516
6.011

518
4.466

5,735

4.774
3.217

56,547

7.922
48.543

6.904
5.229
1.675

5.269
1.691

3.541
3,455
7.423
2.222
1.164
10.750

99,747

4.797
121
219

4.457

6.523
1.653
1.467

2.279
2.432

7.295
2.121
2.943
CI
1.712

7.199
6.280
4.286
1.925
2.361
1.994

3.604
3.740
4.933
2.648
2.065

8.0O6
1.659
3.647
2.492
1.155
4.664

495.723
458.995
222.713

24.753

207,648

3.881

36.728

106,664

40.725
66.159

100,537

64.754
35.783
3.846
1.768
4.609
25.560

104,177
44.938
4.263
2.820
52.136

115,514

77.316
34.712
42.604
38.198

170,019

45.937
123,967

20.985
16.970
4.015

21.438
5.091

11. %9
4.376

5.239
6.967

27.061
5.837
2.269

18.263

1,541,428

22.096

943

1.424

19.729

2.037
1.517,295
1,471,002
23.438
9.964
12.991

529.507

131.660
75.758
55.902

18.577
9.132
3.082
C)
5.961

236.738
26.404
6.211
2.463
3.726
22.193

5.676
28.494
20.797

8.637

30.436
4.830

10.220
8.806

1.414

11.675

482,623
459.743
356.623
31.664
71.202
54
23.060

-114,632

-133.166

18.534

393,750

175.445
218.249
43.048
24.548
34.194
116.459

135,649

4.191
40.580

7,139
83.739

21,612

40.808

24.413

16.395

-19.186

916,313
243.335
672.783

83.734
73.698
t0.036

149.414
41.950
86.021
21,443

52,961
53.155
69.531
6.905
17.749
114.536

-447.054

349.301
16.894
43,894

266.513

94,269

-680,644

-852,880

40.662

-7.913

-60.513

2.450,192
-65.463
-31.590
-33.693

62.804
16.784
13.027
6,320
22,673

-47.772
76.927

5.119

27.614
-3.080
746.439
610.727
135.712

1,291.316
87.248
214.721
194.272
20.449
59 256

(*) Estimate is not sfiown separately because of the small number ol sample returns on which it was based However, the data are included in the appropriate totals

' Total receipts tor industries in Finance insurance, and real estate and Business receipts for all other industnes

' Unrteo States totals include Puerto R^o and loreign returns

• United States totals in this table and in table 2 5 ditter slightly from the totals in other tables due to the use ol different weighting factors Tables 2 4 and 2 5 were computed with a sepaiate set of weights lor each IRS district,
while all other tables were computed with a single national set of weights

NOTE Contractors not altocable Wholesale and retail trade not allocable, and Nature ol business not allocable are not shown separately because of the small number of sample returns on which they were based
Hovever, the data are included in the appropnate totals

256

Business Returns/ 1975 • Partnerships

A (O c^ K in lA '

d ti (4 n vJ vj ^

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i

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Business Returns/1975 • Partnerships

257

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^g.-r-S a .-ss-

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258

Business Returns/ 1975 • Partnerships

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<4 r^^«boih ri

n^ino V) (or^iDir

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r« A n A <e <o <» '« r>> m^V'tfiri « o^c

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m' up (D n

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Business Returns/ 1975 • Partnerships

259

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260

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Business Returns/1975 • Partnerships

267

Of no 1^

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is S

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268

Business Returns/ 1975 • Partnerships

8 3

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ntpon w ^r.

I

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s «

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0)

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Business Returns/1975 • Partnerships

269

^

^

w

^

Of^lD

-)

w

««)

^

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fl

1 1 W'O

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11

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270

Business Returns/ 1975 • Partnerships

- — CMip m in«f>-r~ p.

8 s s sssss ; a'""'^

If

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C

o
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— cr> fM <D S iK en .-

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r> CM CO R Tf <o o c

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II

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sssc

r-inr-r— c^ S —asiX-—

II

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p •

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Business Returns/1975 • Partnerships

271

6Sr-;a a .-C£8 Si ;-S

_ a

r r r Si - r- Si .-S.--3 S SSJSc Sj .-.- '

s 2

» I « m « r^

II

i; ^ t- = ss.-sa

222S S S8.-SJ

c
o
o

3

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1 ^

oio « ai«i^-- c>

ss a siss

S S2.-SS =

— S ~R"nS

g" — m — ui cm' jj — o> cm" "^ o"

S K

J" E

§ i i I- s

9 O) •- cj> to » en <D >/> r^ W

*^ -^ - i T I *

52 -S 9 8 5

sio> — o JO en w

2 I

rn i

« J,

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s s =

A f«> ui -- r* a rt ' <5 w p»

t s

W 1^ at <onitnQm<B i

?^?| § iss__ §

T3
C

ra

«r

Q.

cc

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g ?"_2i i _s~g S S r S

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r- •- (O c* r^ oi 9

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e_ss

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3.- SS 3 (\* 5 CO ^ e*t
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a.

I

it)
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a" 8 "■ "■ -

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£1.536

Si

IS?

P

n

c c

s a

3 ^

tl

If
H

IS

IS?

SS55

P

rfl

272

Business Returns/ 1975 • Partnerships

s s

a -a-;

*ssa~

Si Sj

t o n m I I

a •^ -Ssss:

0)

3
C

c
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5

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n IT) lA ■- r^ lo .- o m w tn a

3. S

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III I S 3

i i"

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I I s

fix !P ■:;73*52; TE lit* a itpiom

s S I I

i 3 s a ,. 5 i i s

c^ m O ^iD ID O

lA *_ o) ■- S •-_^ S

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i" a a S ■- S

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I

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u.ir

S 2

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11^

iili i

11

Ig,

Business Returns/1975 • Partnerships

273

■T s "» P s ^

~c ft zee

"'tis S 8

8"S»S! i .-si = S = RiSiSE S

r- Si SS:-:-S S

.1 3

r.-S

«

3
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C
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u

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0)

3

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fj S 3

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» rsi^r"5 •- » SSI" M r^pT—cM

" a

• ..

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o
u

c

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9 S nSSa

8 S n •- eg 5 SSq(C
)B 91 Id' ID* I n rifi^c
I II

« « <• m I

a s a s '
s s s s

S 5S2r

I § I §
g s t =

S -. i-

2 J-Q s C-i

I I 2 S I

O g P» CO

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"O

c

IB
CO

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w ^
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cc

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r

n

a

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8 S 2 2

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r^ rt>-p--Rio • ^ a a f-- « (oSoir-. 9 ^ ^ t? '

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s,P, s

S 1 ^

sssss

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to o ra«-(M9 0 ^ 9 «

v^n rf oi rf (^ ^- _-

s ^

u>o>(Oinot J «conc

3 c^Sco r>-

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s; 3 s s

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i I

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- - S 8S-.~" = 5SS-

ll

I II

III

|«5

Jl

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I

3
1

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1 s

5

li i

5tE

3SS
. <o

II

2gg

S iS

p

SI??

274

Business Returns/1975 • Partnerships

tf-s = ssas

ea a .- sa

se s

» s - a 8

S :- S 8 8

M

Si

■o

C

O

o

I

ID

3
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C

13
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= ^ s £ a

8. ' *

I s 1 S itlSI i SssS I lis

s 1

0)
(A

c

f _

O •£

i. P.

n (O m Q (Nj s

3 SI 8 ^. S

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to * •- X I « V in

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oT

E
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ss i

s s s

to om — *

e^^ ao55(n5 ^ — S«

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5l
11

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0)

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II

^ N in 4 K <e w • ■- m to ^. og

S S 3 * s - 5 2 IsisI

S5sa 5 Siis g 5 i a i ? 3

o" tfi o •«' • r«-" to r-" o *f a" '" :z • *" •*

« •- * t>j S t>ii^cot«S S S S 12

8 ssssa I ss

n

a

I

m
tvi
«>
n

^ «. f-t (^ - - - -

5 s a

CM A <o«Ain S cMCDOxo w £*

I ? -

9 SmtOO A #

wSvWnW K* — (M 0> O OJ ^ to •- 01 •- <D r* CM « o • P> P»

(p (>> tW r^ r«." •-" to '-" V • cm" ri o tv' rf ^-" S J!

s ? a

;:sff s ssi

3 CI

I J

I 21
I

1 ^

i

1^

I?

!
1

ss

^

jis

?

J'

III

3i"

S^

s s

? s

is !
il I

I is I

|S|f

If

11

ll.(E

II

III

Business Returns/ 1975 • Partnerships

275

ISSSI° as RSSSR "- S"

S : Scsst i stir- 3 s^at

d V « c> cJ

"» B C • « S

r-o *

S w ^.,^55

»

3
C

C

o
u

3

•a
c

■D

0) _

** o

o ^

Qf -a

v S
(/) ■

rJ (^ tft r-I r^ O 0> <b « ^ r>- a> o <o *

» sis ' c s s s ss;ss 2 sse- s s?s« a i s t i s i as ssssl a sssi 2 sis:

ff-^ pJ o in • • 1*^ dr^ i>ia> ai 9 o <r> o" — •- c> •- ■- ip a> rf pJ ^' id" lo « cf o i/i V t>j eo' fo * <o in" n" .- iC •-■ lo iri c

n m (^ pw — r> — tsi •- rt tsi^-- •- -J trtmR r~. m m cu Z a. 3 -- iS io3cg(vcT> S oi»r--— ^ (oVoir

P* ^OO t>i— R— » ci —

■o
c

III

5

2

^1

i
T

i

R

1

i

7,338
21,892
2,141
6,795
15,956

1

1

a"

i

s

S

1 s

i

1

s.

1

-5

— V

^ c^c\l<c

•-' o" m" 2 m iH — " (p r--" o r-'CT)V-'tNJ h-' r-VTioo

" i

« J,

P »

O E

O S

s 1

0) a>

S SS2;

3S = S t I

Sm OI CM m a> 10 CM A (o a lo ■'

<M w •- «e (o ^ lo 3 (O «i So

■e CO lA M «S (^ <^ o •- >- « eof'

il

S n I n Q <■ 5! « v v iP « • m r-- ^ oin^oi m ia s

OI lA > r- Q r^ m o c^ >A lA ■- e mm a csj ru to o tf> « r>

i 5 § s

S" S 8 2

i i ssSis S alas i? ?sS

SmmruSwn mS oi u

D 'T fv • o as C

Si?

c» -^ — '

s s" ■* ~ -^ '" -■ ----•" =■

SCM V 9 <0 s >/
o ot oi oj io •-
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if

n

a.

n

I-

5 i s ? .- I 5

Sn rt (^ et •- oi if> ■V r~ V c^

o >- ea f^ » •- CM * 1^ I- Q

« CM at w> CO M w o m a> o <£>

3 s" c s s a s sssss s 22

r<a CM (^ r« <e — ■ «» A co cr> >A A ^ cm O)

£ ;sss

^ g « ^ <2 « 1/1 g tvcMcoO) s loin^a
m « ciiif^--«to c^ uim-*^ S ^o)--<£

3 S S rt S

I S •- ■" :

§ip n V m oi S CO K V c\) CO (M •- M So

S ♦ S t~- oja>iSio *_ --^lOeD ♦ ojc

«> V CM « <r .-■ cm' crj ^' co w" to in in" o cm" •-

S 3 5 s - s 8 s s ss'^s= 8 sssa 8 ss?

(xnSainK— ^^t- ojm — 01^ 8 ocbojK m

3 E

11

|1
11

nil

itr

ml I

f f

5 ?
1 S

I S f

c •

I °

il I

m

111

ill

U5

Is

S§6 5

3|-"

276

Business Returns/1975 • Partnerships

III I

22SS.-S" -R ;5!g~ft S

S cSS S ~-~r

p: Mj 1^ . r^ c4

;8s n r-sss ; ^.-as

23

S S II

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3-.

c
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o

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en

3
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d nl W

n a

S » S S S % 8

O «t -^ r- ^ o, m. ;~ to

■> A O 0> — O '-" -" W

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v> ~

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c
a

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__g CO V o so _

7 7T

s s -

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7 '"'in

S3 II

■* „„„ 56 'jS*^ 2

fO) r^ « ^ o> M a> ■^ ■v <e "- o

V c^ ^ ■- r^ w o o> — a> 00 r~

■- CTi c^ <» >-- r- ~c\ja)o <o — ^o<»j

o» id •-" «■' fM' 3 » — <nr\ir\i g iH V

O E

o s

01

2 2

II
= 1

•D
C

(A

S ~3-.-S S SS- S r-r--^ S S S S

a.
o

CE

S S a I ^ S

•~ •« oi a 0)0 00 V coco

i i _ ' '
S s" -

I s ;
8 a" 6

« o c^ (O a> a> «5 V --_ S m «
at r^* c« CO en ui • •-' aSi^ci «
«> CM ^ CD CD o A CM m a> r^ A

a.

I

m

i _i_~i § .-Sir- 5

i ; S

s s

s s:!

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II

I 3

1 s

ll

n I

f if 1

urn

icr

ill

* !C 5 m

1 11

ii

5131

II

1 5

3

Business Returns/1975 • Partnerships

277

n SSSSJ s stsR : s =

Sj 88.--S S c^S*

nor-wi-r cJ

"fits

M^ Or^Oi y

S 5 i '

si ;Sr-.-S r c"- *

n Ssr-r-S R .-RSr- S r-.-CC

' R S S Si

<>

3

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O

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3

1 2

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w I

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c

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« s

S
w

O E

u 3

nvo>o lii ppp^

;S.-.-S S :~SS;

E R r- " !3"S8:

s s s
s" a a

S s S
s " ~

Sf^' tp o> o 00 V n V r-" rC to iri lo oi .-"
(M in -- r^ (A •- rt CM A m V lo ir

K g I g I
5 R" S t

r-_ — lootq c»

i i s ^ I § I

s S ~ ~ - - "

5 5 S 5 8 6 t:

«o 9 c^ o e of r-'

r S iscfS I

3 i i

2S 5

3 r-r

8 I I S * S I

s

c i
eg

I S i §

S irt — ~p S r~*.* ~ *. ~~~r~

i s s a a s - s 8ss3Ss s -sas s sxcs

If

3 *■ "

-s-.-

S S! SS

s s 8 s s s ; s:;3;s: g

r

a

a

a

: i i s '
I ft ? s

3 § S S I s

«« in e> r-.' <e i*-'

5 £ t 2 '- S

•- iS •- Ar^ ■v « di •- c^iot w t-.!--
rt V as ni oj •» rt tM (M in •-

s 8 ;;

M* tf V

_ _ 5 ss = s

e (o n

S« V oj n <- « «p nj o o> '- w
r*. r* "^ r--ift<*inO in --kSoico «

8 s s ;; I

to a>to CM n (OQ<p w

a rt iS ^ s n 2'"''' 5 _^

s s ' -" -■ - •"" '" -~ '-■ -•"■'-

I I

f If
I t»

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5a:

illl

izir

|l

Jill

if

I I

II

3 : «

\l I

ti B

II 1

I? I

25

?So5
ii.(r

l^fl

278

Business Returns/1975 • Partnerships

"~_ ri ' ' 's

8 .-

M rj o -

S 3 S

O»gojr. n (5""^ - ~812"

S :- a SSr-r-S " S"

II

-itor^ — ^

!; g sia^r-s

c
o
o

n 1/1 m €>i lo (^ V r«. lA

10

3

C

4) "o

s" sf 8 •s g' 8" I' s" s" tsissi a scss § S~££ I

=>a.-

•o
c
n

rt" (o V o -- •" •- *" <C «' «• 1^ f^ o V en" *£? t 2 "^ * '"" "^ *" *" '

- 7

7 '77

55 =

« J,

C s

O E

0>

Z

^ «

c f

(0 f

<»
a.

V

S in

w

R5S^ S

S 5 S S S I SS

S 3

1 I

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— s

iliSSis Hi issSi

^ tfioir- -

3 S S

r- i Si.-.-

K m ■> « » • f«-_ SS « OJ. 1^, •-. tM. T «* "7. '*'. ^. ". ^ T ''

^ S i i ' c

s -

ft 9S

S M 3 V " * f^eas

o m « "^ "I u* '^. * P. *n

•- R OQoo A 2> ^ ^ ■"

5 2 ^

S sSlr

ntMirtf"- Ok a>c5r*-tn gt •

-- •- o •- e o) tn * t>j * o

* i« tsj tn »^ •-_ in P« ^_f-._m^-,^q rt

I I a I S 2 ft ? SIsSs 3 SsSf i las

I I P:

5 rt c3 ^ S

a

a.

I

R" 5 a s 8 2" "■ " R '°a

$1

i «i w* ey (D g r--' ^T V <m' to it

S £ i i
i" a ■* ~

0)

B
n

I3;::SR3! s

g tf =■ 2 3 - - -

^SS r- 3 (M -- o K lo W 3
\i r. o) «> r- oo_ ^. ^. • (n r^ a
-' .-' lo u> o m >ri ai (^ -- •■

3 s £ ?Sr

li

i

111
il 1

1

if

li

1 3 S
5 5

If ?

t !

Hsrt

li
II I

J!

l°l

il-
ls s

Business Returns/ 1975 • Partnerships

279

8 S r .- .-

I 5 IS I I

8 = si r S SJiSSS "^ fi'-'-s t St

3 S I

a s - -

' 5 .-Sr

« «»<MiOf-

« por^ip

8 :- .- .-

— rt«p e^

T3

C

if
11

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3

C
TJ

-.- s .-§.-.- .

S S r- r-

I M

01

If)

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c
ra

0)

III

S S S! = 3

* 9 (M iT) C«J m n 1*> C^ ^ 1» ip f«- Ol V (f
•-^ O t4> m ^' l-i ^' U> ^' ^" (T> O 0> CiJ O (£

' ' I ' I T I -

I S S II I

p* <n — p» 1/1 P-" iO --" o 0> — oj <J>" o Q lO ri (C

I!

I I I

= s

o>

z

T3

C

a.
oi
u

0>
IT

a.

I

m

0)

I s

8(0 V **J r) •- a> « •- in oi oi o (O •- oi •- ^

■0 m ox^O^o} t/> o (^ -- (\i •- (O <M r~ (D

I!

I s

r- S

:= " s.^iEi;

ir> c\i c^ ^ mf>-Ac

3.

1%

8 g

5 I

I S S

^. •- (Ci CO <D O W •- ir A m Q

V oi «* __g _„

s s

*- '^ ai r^ la n qa «icx o Q w CM -w r«. r>- lo m «

m V r^ CD •- Q ev o h* egifiw-tM-- m (0--io<a

•- 5 •- o ^ 3 *• • o tnt^t-nrioi a (m i-- r- d

c 8
< £

1:1

El "

5

I i

• I.

is •

'1 1

1 I

ss:i: -

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if =

S l5 S S

S? 8

T5 — e
!

3

isof

l^fl

"5 Jr-a i

» s

c c

tin

5CE

SJoS

280

Business Returns/ 1975 • Partnerships

.- s

.-as.- 2

■'l3

^sas • s""-8 s s:-:

-SS 8 r-r-SS

■o

01

3
C

C
O

o

I

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a s s r: s. 5
s ' * " ^

kn — 4 tn o — 3

5 i. r-

OM CM 4 nS M f*- «o ■■

V

V)

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c
n

0)

I

3 S S oi o< 9

5, — , i^. • ^ **1 T. ~

Fo O f~- <^ to <P M 4 r>> r>. Q m u> r-. o CO <B IB O V

S<o o <^ Oi « f«. rt (O <TJ rt o ui •- cvj CM f~ in * *

rt*r«-_'^«- ^ np~-tMii> # c^<DOO_ o w ^ ~ <^ M

SOI •-' c^ O) «>' dt ID iri V •-' w Oir-^ifi ai a o -^ — tn <e

I 11'-

s is

s s

S 3

6 8 S - 5

» ^ V 5 r--- 3 5

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■ s — =:

o>

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0)
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a.

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u

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n

of

D ui S S n S

fv r^ R c» -- • *

a CM <o •- >n o w ^<oA— r>> cvi mSi 40 «

'^. ^. ^ J- c ?-

0*?»0>m lA Ch<0'?»- O tO^tD"^

ll

s s s ;;
S : S %

is

9 <0 Q m (4 •- W) nCMO<vO W> rrxot^n oi csi r^ CM ■/) (0 *-

K w O *. f" * '-. ^ ri K w m tn rt w o> ^ o ^ 10 w_ — w cm r._ <b

s s

832

1^
? I
I

s s

* o, ^ 8 S

s ;

I * _ 8 i _

s b

s s

I -

1 i s

il !
ti i

11

111

li

?i|

li

5 o « «
•^^ J

I 55

Business Returns/ 1975 • Partnerships

281

■D
3

C
O

o

I

(0

3

•o

- I

II

•a
£
»
o
w

•a
c
n

2 g
w i

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u

c

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i i

JO

a.
«

c

r

eg

a.
I

S

* i

■>- a iS 8

*? •«! ^ <N ^ S

3S83

Rt-.r ■• —-•■•5

i:j .-Sr-.-a ti r-88.-

rS5:= S S2">S S SSS= S 5 8

-I -1 ~; ~i li w -T w . . w. .. . .

a -I.

II c £
5 i «"

5 r-

- s ?s-

'8 S 838"- t" S'SS'S : 8"

3 ^i'.-S § .-^^.- ? ^

s? s s ;
S g = -

I S

si -

s S llf

S5ilC

s?ti

3 S

s" s'

SIS

s i ""

S r ?

S"IS

§ s H

R S ~

i i: s

? 1 ? i r S * r- 2 i?Sas S r-si.- §

* a

8 S

s s

S § si §i£ii s -Sii s iil^ s £ s s

3 t 3

* •* ti

-IS £ t fsgSi

S s«?s ills

^ I ._S._^S 3

-S?_ 9 II

5 I I

s i 5

S9 ^ • s '^ ^ ^^ ^ 9 (Oottroo u> no'weD «» «>• »fc

Q 3 o <5 noi^ifiO) • r^ f^ 1^ o <n Q ^ ^- r* »- • ««

(7^ rt •- O c^ (O •* >/i •- « -- -- ID 10 i» « ^ M (^ r> d) ^-

• Q V t-> o o> lo 5 «» lO V cm' '-' »^" "-' n 9 rv* »-" A ^"

5

:-^S g

i 6 3 i

** — ' "• • »- ^-' wi ef c^' oi <o n ot •- to **' 9G "^

-ii^ §

5s 6 5 assss 3 28SS s SSS5 i i s s

rir-r-i 2

s;- R

i 1!

si

I f

I «

£ c
E ?

|i

1 5 s

a e"

ll

S

I!

If 3

f If S

1 ll I 11-''=

Sill

If

is:

^1

if

si

If

o S

II

E "

S *

" i I

S E

i S

I I

5^:

ID C 3 ji

' ? ^ -

5 * o>

« 5 '

" S 5

? ; « s
022 •

58 S 1
? 822 i

• « ^ 15 _

» m 2 is £ U

282

Business Returns/1975 • Partnerships

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry

[All figures are

estrmates based

on samples— money amounts are in thousands ot doliafs]

Total
number ol
psrtnershlps

All partnerships reporting depreclsUon

Number ol
psrtncf3hlps

Business
receipts'

Net Income
IKss
deflcltl

Number of
partnerships

Business
receipts'

Net Income
(less
deficit)

Depreciation

Depreciable
assela

AccumulsMO
deprecUtkin

(1)

(3)

(3)

(4)

(51

(6)

(71

(81

(9)

(10)

(11)

All Industries

Total

1.073,094

799,954

128.084,253

10,108,634

7.552.277

523 968

104.166.474

463,937
1,349,468
2,679,554

4.899.(31

-1.761.575

-153.351

79

8.853,319

572,247
293,609
480,230

148.855.923

8,051,778
5,643,560
9,426.251

38.801.532

1,674.829
1,425.875
2,237,954

Un<l« S10.000

SIO.OOO urOet S25.000

$25,000 und« 550,000

$50,000 ufKler StOO.OOO

383,623
166,090
140,976
133,660

206.730
131.197
117.751
1 16.590

825,460
2,209.244
4.263.679
8.376,292

679.391
405.287
643.836
956.236

-2.006.096
-38.783
244.683
738.585

123,093
80,593
74,024

114,009
90,605
25,523
18 602

104.053
83.514
23.533
16 586

14,854.903
25.478,901
16.041.491
56.014 283

1.278.651
2.035.157
1.257.635
2 852 639

1.630.4%
2,427,956
1,102,027
3 453 409

71,058
64,673
19,613
14 703

10,187,146
19,958,464
13,403,313
50 611 220

867.163
1,678,426

846,632
3 157 443

1,054,890
1,825,841
1.171,425
2 726 774

17.839,944
31.049,647
20.280,100

4.604,601
8.258,392

$1 000 000 (X more

Agriculture, Forestry, and Fishing

Total

123,173

109.156

11.755.022

982.412

861,584

44 418

6,536.040

45,029
104,312
217,874
420,653

121.249

-179,237
—41,037
-21,841
-11,771

499.959

49,866
25,869
41,955
58,789

5.101.170

520.623
329.760
439,152
581.877

2,109,819

159,457
134,467
174,447
230,921

UrHler SIO.OOO
$10,000 under $25,000
S25,CKK under $50,000
$50,000 under $100,000

38,461
19.665
18.001
19,123

29.851
17.991
16.882
17.970

109.327

307.105

619.415

1.299.083

75,154
59,066
103,539
170,623

-229.162

-30,850

36.300

115.445

14,121
6,291
5,941
5,864

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

15,091
9,192
2,268

14.271
8.825
2,064

2,025.284
2.565,959
1.398,193

195,116
199,793
62,660

368.968
372.174
131.750

5,267
4,691
1,311

767,018
1,436,724
873,132

97,951
150,570
65,928

77,065
113.780
49,540

784,312

1,119,716

517,038

334,086
500,500

340.402

Farms: Total

Total

110,106

97.270

10.721.488

909,681

755.557

37.426

11,387
5,582
4,991
5,078

5 796 396

61952

4,622.632

457.650
301,523
407.425
536.047

1,913.391

33,200
17,952
15,768
17,698

25,312
16,412
14,798
16.645

93,064

279,655

549,250

1,203,938

62,127
52,880
96,706
161,545

-217,280

-25,820

20,282

99,625

35,997
92,837
184,980
360,042

-169,890
-35,772
-24,312

-17.470

39.676
22.600
38.070
53.551

$25000 under $50,000

163.104
216.383

$50,000 under $100,000

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or inore

13,953
8,222
2,083
1.230

13.133
7.918
1.888
1.164

1,853,601
2,309,714
1.278.749
3.153.517

183.117
184.267
79.604
89.435

331,647
335,835
124,797
86,471

4.364

4.0O8

1.216

800

622,473
1,242,726

808,311
2,449,032

67.103
123.786
54.2%
54.211

67.633
100.537
47.486
76.787

663.040

1.013,017

483,142

740.788

294.169
458.869
214,819
306,569

Farms: Field crop

Total

41,383

36.621

3.911.442

382,123

588,866

13.553

1 965 609

187 248

173.710

9.169
4.797
12.649
17.869

1.649.933

132,982
71,240
120.149
153,978

724,337

12,197
7,088
5,380
6,464

9.000
6.334
5.175
6.231

33.868
105.171
191.250
445.858

17.208
14.016
36.766
64.089

-57,643
18,680
13.579
63.879

3.529
2.322

1.653
1.657

11,036
38,071
60,801
117,419

-34.227

2.731

-3.850

-1.354

$25,000 under $50,000

$50,000 under $100,000

54,718
58.413

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

5,451

3.592

856

355

5.184

3.499

647

351

728.414

1.014.513

542.598

849.770

61.964
95.651
41.972
30.437

173.882
220,469
86,741
69,279

1,959

1,648

518

267

275,589
508,960
339,771
613,962

46.621
82.921
37,777
56,629

31.922

47.091
24.627
25.566

299,012
397,356
234,568
240,648

131,000
190,857
116,517
104,196

Farms: Fruit, Ire* nut and vegetable

Total . . , .

12,301

10.526

2.917
1.749
1.755
1.451

1 351,812

113.098

62.478

-55.619

-17,068

-1,151

3.931

7.055

2.247

1.064

1.218

763

982.313

8.668
18.099
45.665
55.235

-15.952

-54.552
-18.614
-3.788
-3.855

85.573

10.129
5,918
9.331
8.362

1.061.081

150.170
88,504
117,474
104.397

398,035

40.895
30.847
43.645
34.048

Under S10,0OO
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000

4,312
1.833
1.822
1.652

11.735
29.649
64.760
102.485

11.249
7.1%
11.980
13,126

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

1,003

1.084

375

220

994

1.094

362

216

139.665
325.458
260.403
417.657

10,123
24.447
11,762
23.215

18,307
67,042
38,518
8,518

659
661
265

178

92.850
207.960
183.600
370.236

9.951
31.310
24.675
-1.079

7,189
14,610

8,721
21,313

85.576
179.020

95.762
240.178

X679
77.657
42.042
94.222

Fsrms: Uvestock

Total

52.529

46879

5,155,968

46.038
139.590
284.104
643.990

399.305

31,563
31.012
46.804
83.303

81.767

-92,329

-26,243

10,068

33,353

15.092

4.658
1.996
2.087
2.537

2.679.342

15.516
34,030
77,367
160,585

-126.280

-72.466
-18,416
-14.025
-12,323

176.000

19,022
11,337
15.786
26.311

1.791.638

160.409
134.078
166.602
271.547

733,020

45.292
64.959
64.310
121.941

Under $10,000 ,

$10,000 under $25,000

$25,000 under $50.000

$50,000 under $100,000

14,445
8,680
8,265
9.328

11.642
7.995
7,634
8.776

$100,000 under $200,000
$200,000 under $500,000
$500,000 under 51.000,000
$1,000,000 or more

7.139

3.314

737

621

6.595

3,103

564

570

933.066

902.795

378,291

1.828.094

89.315
61.003
23.000
33.305

124,392

32,887

-4,544

4,183

1.595

1.494

394

331

233,226

465,527

259,021

1,414,070

3.552
-4.932
-2.038
-5,632

27.845
35.840
12,407
27,452

288.545
391.106
136.379
242.772

123.674
166.402
50,064
96.378

Finns: Other

Total

3.693

3.242

1,753
568

547

232
142

302.266

1.423
14.381

64,061

66,948
155.453

15.155

2.107
1.812

2.722
3.166
5.348

22.446

-11.689
-3,403

13,528

15.437
8,573

1,726
953
233

272
205
63

169.134

777

3.764

27,611
60.279
76.683

16,936
-8,645
-4,122

7.041
14.487
8.175

11.057

1.356
852

1.686
2.996
4,167

119,980

14.089
10.701

16.032
45.535
33.623

58,099

6,509
2.873

6,797

23.953
17,967

Under $10,000

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

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 c>r (TKXe

2.246

J

614
232

]

Total

13,067

5.261
1,713
2.233
1.425

11.886

4,539
1,579
2,084
1,325

1 033 534

72,731

13.027
6186
6.833
9.078

106.027

-11,882
-5,030
16,016
15,820

6.992

2.734
709
950
786

739 642

59,297

-9.347

-5.265

2.471

5.699

53.619

10.190
3,289
3,885
5,238

478.538

62.973
28.237
31.727
45.830

196,458

22.862
11.584
11.343
14.538

16,263
27.450
70.165
95.145

9,032
11.475
32.894
60.611

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

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1 000,000 or more

I.I38
970
185
142

1.138
907
176
138

171.683
256.245
119.444
277.139

11.999
15.526
3.056
7,026

37,321
36,339
6,953
10,486

923
683
95
112

144.545
193.998
64.821
222.266

30.848
26.784
1.632
6,475

9.432
13.243
2.054
6,268

101,272
106,699
33,8%
67,904

39.917
41.631
20.750
33.833

Foolrxjles at end o' table

Business Returns/1975 • Partnerships

283

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry— Continued

I Ihoosands ot dollars]

Total
numlMr of
partnafalilpa

S<keHd MuMrv, «tn of bulniw noHptf

Nun6« of
pa>tMfiM|i«

BuaMM
■oMptt'

Dapradallon

IMaa
daflcltl

NumtMr of

Sinlnna

Net mcoma
(leaa
deflcltl

"—"

■awta

tccumulatKl
depredation

m

m

(J)

14)

(9)

IS)

(7)

(•)

(•I

(10)

(11)

Mining

15,571

9.246

946

1.368

1.049

800

1.091

478

573

10,264

4.663
795

1.153
895

783

1.007

438

530

3,717,616

11.126
14.166
40171
67.461

112.434

326.696

315.077

2.830.441

274,275

23.737
3.466
4.978
7.915

10.945
26.169
21.697
175.126

85,135

—617.604
-45.611
-31.172
-77.680

-11.436

177

62.887

808.574

8.972

2.686
662
618
623

600
865
407
511

3,406,935

6.0O0
11.604
22.305
45.936

63.431

260.140

293.621

2.663.696

164.283

-499.122
-46.288
-37.858
-82.907

-19.969
-2.736
67.139
786.024

258,549

20.113
3.429
3.156
6.691

8.183
22.649
19.769
172.557

3,747.517

704.000
41.676
39.565
82.122

83.683

239.494

206.347

2.350.126

1,146.612

tMw tlOOOO

126.383

S10000 mrttr S?f)000

8.642

15.377

ISO 000 uncte S100 000

28.812

27.814

91.962

91.890

$1,000,000 Of more

753.932

(M mtf g« •xtracOM

12,974

8.252
741

1.085
942

1,519

4.266
590

1.001
688

2,469,297

10.256
10.006
35.565
50.343

162,466

19.347
1.637
3.692
6.340

-57,417

-571.586
-37.469
-34.756
-76.352

5«2

2.427
457
600
554

2^43,368

5.435
7.424
21.741
40.906

32.9«

-453,719
-38,166
-38,199
-81.747

152,976

15.852
1.778
3.078
6.105

2.543,048

566.477
21.991
37.697
74.560

774,612

Under $10000

119.171

$10000 under $25000

6.500

$25000 under $50000

15.325

$50,000 under SlOO.OOO

27.562

$100000 i«Jer S200000

565

814
324
351

549
791
311
323

77.671

253.444

215.879

1.816.131

7.116
17.175
14.003
92.976

-15.057

3.646

51.967

624,190

456
711
307
308

64.752
226.485
212.220
1.664.405

-19.539

1.034

56.808

604.494

5.541
15.605
13.762
91.255

59.484

195.303

156.135

1.431.399

20.346

$200000 intiei $500000

78.850

SSOOOOO uxter Si CXWOOO

64.467

442.571

OttMf mMng

Total

2J97

994

(•)
CI
CI

1,74S

397
C)
!•)
(•)

1.248J19

CI
CI
CI
CI

111,789

4.390
CI
CI
{•I

142,552

-46,018
CI
CI
CI

1,150

259
I'l
I'l
CI

1,163.567

I'l
CI
CI
CI

131.317

-45.403

I'l
I'l
CI

103,573

4.261
CI

CI
C)

1,204,471

137.523

I'l
|-|
CI

372,200

9.212

CI

CI

SSO.OOO under SlOO.OOO

CI

$100000 mter $200000 . .

235

zn

154
222

234

216
127
207

34.763

73.254

99.198

1.014.310

3.829
9.014
7.694
82.150

3.621
-3.471
10.900
184.364

CI
154
100
203

CI
53,655
81,401
999.491

CI
-3.770

6.331
181.530

7.044
6.007
81.302

I'l

44.191
50.212
918.729

CI

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 or more

13.312
27.423
311.361

Construction

ToW

60,7M

10.779
6.819
12.511
12.014

41,736

6^09
5.729
8,745
9.404

8,318,757

31.078
100.157
321.952
679.388

273.5S9

7.349
6.085
19.634
32.017

581,866

-16.740
29.484
74.203
126.617

35J58

3.048
2.746
4.734
5.369

6.437.959

13.905
48.826
170.664
396.081

460J76

-12.044
13.473
4S.446
94.095

188,380

4.213
3.705
8.730
19.641

I.768J3S

64.665
31.265
70.274
146.285

696,717

Ond» S10000

17,181

13,838

31.236

SSO.OOO under $100,000

72.175

$100,000 under $200,000
$200,000 under $500,000
$500,000 under Si. 000.000
$1,000,000 or more

6.206
5.341
1.616
1.496

6.655

4.520

1.307

967

975.408
1.363.107

8%.e07
3.950.860

32.093
41.431
20.638
113.912

133.669
135.527
54.880
44.248

4.149

3.272

1.070

868

584.663
1.004.171

733.672
3.485.557

83.252

107.648
36.536
101.670

22,129
29,788
18.206
81.966

215.333
296.943
187.110
754.460

80.967
120.896

83.467
276.957

Gcnsnl contnctore

To«

24,594

15,618

5J7S,927

179,431

126,396

9.41S

4.365.540

156.996

126,646

1,263,104

450,693

Under S10.00C

4,429
2,527
4.509
4.369

2.039
1.677
2.616
3.027

7.995
28.722
94.361
227.133

4.409
1.626
8.002
11.290

-17.317
9173
8.546
20.994

1.082

807

1.276

1.662

3.141
14.024
44.154
130.017

-13.247
4.423
10.428
19.751

2.639

969

2,216

6,519

51,152
11,779
23,535
56,017

11.401
2.894

$25,000 under $50.000

$50 000 under $100,000

10.761
26.204

$100,000 under $200,000

$200,000 under $500,000

$500000 under $1 000 000

3.727
2.776
1.035
1,222

2.643

2.116

748

752

392.341

646.167

513.543

3.465.665

15.161
21.285
10.904
106.754

36.175
44.491
21.305
3.031

1.772

1.511

610

675

243.710

466,142

417.555

3.044.797

26.159
33.620
11.319
64.543

13.010
16.156
9.646
75.269

143,942
181,874
106,651
688,154

47.572
63.162
46.638

$1 000 000 or more

242.061

SpecW trade contractOfK TotH

Tarn

36.119

27,918

2,942,630

94,128

453.490

15,843

2,072.419

303JB0

61,734

505,231

246,024

6.350
6,225
8,002

4.170
4,052
6129

23.063
71.435
227,591

2.940
4.459
11.832

577
20.311
65.657

1.966
1.941
3.458
3.687

10.764
34.802
126.710
266.064

1.203
9.050
35.018
64.344

1.574
2.716
6.514
13.122

13.513
19.466
46.739
92^68

5.780

S10 000 irder $25000

10.944

20.475

45.971

SlOO.OOO under 5200,000
$200,000 unOet S500 000

S500.000 undet $1,000,000
S1.000.000 « more

4,479

2,565

581

272

4,012

2.404

559

215

583,067
716,940
383.264
485.195

16,932
20.146
9.934
7.156

95.494
91.036
33.575
41.217

2.377

1.761

460

193

340.973
536.029
316.317
440,760

57.093
74.026
25.217
37.327

9.119
13.630
8.362
6,697

71.391
115.069
80.459
66.306

33.395
57.734
36.829
34.896

Special tnde contracton: Phmblng,

To4al

4,629

3.764

554,455

9,890

59,628

2,007

346 J03

35,941

5,885

52.378

22.958

Under $10,000

420

701

668

1.071

C)

CI
871

CI

CI

CI

65.521

CI
CI
CI
1.436

C)

C)

13,612

CI

CI
CI

CI

CI
CI

C)

CI
CI

CI

CI
CI

I'l

CI
CI

CI

$25,000 under $50.000

$50,000 imler $100.000

CI
CI

S100.000 ixder $200,000

$200,000 under $500,000
$500,000 under SI. 000.000
$1,000,000 or more

1.066
522

111
66

1.066
504
102
51

160.450
149.345
66.882
84.334

3.220

1.950

1.429

806

12.666
16.969
3.996
5.321

466
345
CI
47

64.676
103.783

CI
73.374

2.586

11.566

CI

4.914

1.078
1.352
CI
786

11.770

12.232

CI

9.011

4.623

6.330

CI

4.362

Total

4,511

670

1.413

2.040

3J21

669
1.011

1.371

201.433

3,750
16,791

96.768

4,526

241
692

2.153

49,733

CI
6.466

31.406

1,967

]

866

147.097
12.236
61.936

35,638
4,145
21.789

2,909
496

1.108

23,388
4.525
7.530

9,958

1.153

$50000 under SlOO.OOO

2.982

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

$1,000,000 or more .

142
CI
(•)

124
CI
CI

41.376
CI
|-|

871
CI
CI

5.515

CI

l-l

97
(•)
CI

32.165
CI
CI

4.875

CI

CI

736
CI
CI

5.952

CI

2.621

CI
CI

Footrwtes a1 erxl of tabfe.

284

Business Returns/1975 • Partnerships

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry— Continued

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

nutnbef of

Nuntief ot
partnefiliipe

ewMn

DeprocMfon

Net Income
(Mu
dotlcni

Number of

BoWieu

recotpts'

(leu

Depredation

Meets

Ai^umulaled

(1)

12)

(31

(4)

151

(•1

(7)

(II

(91

(101

(111

Construction— Continued

special Irade contrsctorK Unonry.

UiXter SI 0,000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under S100.000

J 1.019

1.269
1.353

868

868
1.153

10.774

31.040
83.611

1.014

1.142
2.450

1.721
10.453
22.352

CI

CI
752

CI

CI
53.836

l"l

I'l
16192

CI

CI
1.566

CI

CI
9.778

CI

CI
3.965

820

] ™

620
261
67

89.160
76.392
70.355

2,904
1,539

1.021

16.830
11.576
5.210

CI
182

53

CI
54.664

56.944

CI
8.487

2.926

CI
967

557

CI
5.604

4.827

$200,000 under $500,000

3.551

$1,000,000 or more

Contnctort. not etwwtMre cluaHM

Tow

22.161

17,096

1.925.610

69,642

275,987

9,929

1,332.107

188.183

47.375

396,304

t»,m

4.591
3.562
<.977
4.61 S

2.242

1,613

382

176

2,900
2141
4,040
3,951

2,041

1,515

369

139

16.773
37.291
149.279
274.571

291.739
449.827
254.460
351.660

2.388
2.617
9,270
16122

10.192
15.786
7.338
5.929

-739
9,987
37.615
61.193

55.541
56.956
21.870
33.564

1.430
1.271
2105
2.264

1.290

1.137

306

126

8.135
22.001
77.408
159.468

183.320
345.417
212.534
323.624

517
4.572
16.207
34.859

36527
49.100
16.457
29.924

1.330
2.009
5.072
10.261

6.099
10.575
6.477
5.552

10.622
16.095
39.636
73.109

46.729
91.281
65.152
53.680

$25000 under $50,000

17.221

$50000 ynder SIOOOOO

37,922

$100,000 under $200,000

$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

22.680
45,032
30.968
28,104

Manufacturing

29.326

23,219

6.350,003

246.837

280,537

16.229

5,555,582

201.986

2.502.660

1,049.71$

Under $10,000

$10 000 under $25000 , .

8.014
5.045
4.267
3.599

3,805

2.765

942

869

5.194
3.893
3.150
3.133

3.439

2.670

920

820

18.138
67.069
112.464
231.602

474.523

810.775

638.039

3,997.393

4.621
5.031
7.643
10.918

18.603
23.735
16.559
159.727

-15.786
8,762
17.249
36.219

70.112
99.664
56.136
8.181

3.656
2159
1.680
2.464

2.404

2.172

742

752

12,344
35.766
64.084
164.186

329.297

664.952

516.296

3.748.657

-12.663
1.365
9.207
23.383

48.190
81.512
45.168
5.824

3.590
2.741
3.229
9.107

13.308
18.963
13.099
156.355

34.867
30.891
31.734
93.997

141.432

230.477

149.276

1.789.986

10.662
9424

$25 000 under $50 000

11,274

$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

133.000
80,294
713.103

UintfMr arwf wood products, except furniture

Tot»l

5,158

4,341

1,017,391

61.139

12.203

2,180

805,185

-1,678

46,984

469,913

IM,lf6

Under $10,000

$10,000 under $25,000

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

804

1.069

906

821

760
498
166
134

(•)
802
572
821

760
489
166
128

l"l
13.928
21.028
57,823

101.105
144.429
116.274
560,060

CI

1.382
3.483
4.181

7.147
7.797
6.442
29.892

CI

3,854
2.554
6.446

8.025

15,267

11.212

-33,363

641

620

360
321
121
117

14.255

46509

50.439
90.570
84.040
519.372

2.447

4.917

1.752

9.400

9.214

-28.408

1.515

3.100

3.629
4.971
4.667
29.102

14,933

27,724

30.444
50.313
39.332
299.167

8.058
11.680

$500,000 under $1,000,000

$1,000,000 ot more

20.503
117.655

TottJ

4834

3 315

386842

12,428

37963

2533

338,092

34,211

10,502

126.653

1.755
1.069
670
(•)

4.106
108,958

733
4.899

-6,058
11,581

884
1.290

3.774
76.683

-4.421
7.624

620
3,692

5,910
38.967

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

1.892

19,514

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

468
320
CI
65

^

295
C)
59

86.729

n

151.310

2.661

CI

3.864

9.514
22.796

259
CI
57

77.905

l-l
148.398

8.950

CI

21.854

2,262

CI
3.841

30.290

CI
50.059

17,597

C)

25.682

Hwcnlnery, except ewctrwel

Tow

2,376

1,992

484,8(5

10.579

61,654

1.459

440.382

51,544

8,4«

118.330

StM»

1

1.353

55,212

2.696

14.440

886

40.336

9.673

1.800

19.036

SIO.OX under S25.(X»
SJS.OOO unde. tSO.OOO
JSO.IXe unde. $100,000

1.645

4,963

$100,000 undar $200,000
$200,000 und« $S00.000
$500,000 undw $1,000,000
$1,000,000 Of moie

416
217
l"l
62

CI
217
CI
53

n

64.065

(■)

293.492

CI

2.435
CI
3.109

CI
12.880

CI
17.016

CI

199
CI

47

CI

57.534

CI

280.060

CI
10.603

CI
16.355

CI

2.024
C)
2.786

CI

38,448

24,018

CI
18,147

TettI

16,958

13,571

4.460,885

162.691

168,717

10,057

3,971.923

117,909

154,328

1.799,764

727,199

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

5,046
2.358
2.510
1.856

3,306
2.090
1.908
1.390

9.254
34.350
66,967
102.193

2.570
2.459
2.690
3.997

-7.726
1.099
12.205
15.617

2.437
1.424
1.239
1.056

6.667
22.466
40.834
78.162

-7.271
-433
6.038
7.139

2.337
1.755
1.750
3.561

24.405
21.217
17.260
40.866

6.973
5.509
6,221
10,614

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

2161

1.730

689

608

1.961

1.669

667

580

278,491

515.552

461.547

2.992.531

8.439

10,842

8.832

122.862

45.687
62.003
38.100
1.732

1.426

1.393

551

531

200.413

438.943

383.61 1

2.800.827

31.834
52.559
32.021
-3.977

6.971

9.626

7.702

120.626

73.375

115.209

104.120

1.403.312

28,507
61,271
56.485
551.619

Transportation, Communication,

Gas, and Sanitary Services

lam

17,157

15.126

2^03,803

349,498

-55,921

8.851

1,661.385

-115.213

310.400

3.543.481

at.st»

Under $10000
$10,000 under $25,000
$25,000 under $50,000
$50,000 under $100,000

4,477
3,277
3,527
2,409

3.161
3.009
3.326
2.275

12.263
50.935
127.370
162.196

63.394
11.290
20.549
20.374

-169.161
-2.020
12.155
25.555

1 777
1,940
1,661
1,338

7.888
33.576
65.731
90.542

-167,805

-2,464

6.128

6.859

61.634
9.767
11.074
15.424

948.012
94.087
131.079
195.703

54.963
25.641
41.059
55.451

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

1,770

1.053

339

305

1.770
974
339
272

250.317
305.814
234.332

1.060.575

25.296
36.984
27.559
144.063

20,943
10.937
16303
29,467

909
728
260
238

127.731
230.693
179,687
925,317

2.182

3.216
10.782
25.889

17.225
29.970
25.181
141.125

211.304

312.829

230.410

1.420.057

71.201
97.334
84.069
406.851

Footnotes at end ot table

Business Returns/ 1975 • Partnerships

285

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry— Continued

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

Selected tnctustrv, ttie of buslneea receipts'

Total
numlier of
partnerthlpe

AD pwtnerehlp* reporting depreciation

Net Income
(leta
deflctt)

Partnerahlpa reporting both depreciation and depreciable saaela

Number ot
partnerthlpa

Net Income
(leea
deflctt)

Depreciable
auets

Accumulated
depreciation

m

Transportation, Communlcatton,

Gas, and Sanitary Services-
Continued

Tranaportattoa- Total

MtSia

3,222
2,944
9,091
2»4

1,966
918
283
264

9.7n

1.627
2.174
2,423
1.439

1.123

en

160
145

4,723

1,595
770
668

785

443
220
123

119

2,645

1,255

s

56

41

193,4W

30,568

20JM4
27,285
31,709

37,007
31,433
8,826
6J94

turn

6.310
3.810
2.943
3.444

4.233

4.796
2.443
3.022

162,3n

24.191
16.434
24.276
20,265

32,774

6575

3,366

9.110

^m^

1»3

a026

2.096

544

266

13,151

2,574
2,676
2,890
2,090

1,566
839
283
233

8,771

1,116
1,906
2,222

1,372

1,123
663
160
136

4,373

1,378
770
668

711

443

176
123
97

1,975
587

s

n

135
56

39

154,791

15,527
13,724
21,082
26,571

34,171
29.271
8.333
6.119

21.853

2.125
2.674
1.769
2.624

3.277
4i76
2.276
2.830

132,137

13.335
11,050
19,313
23.947

W.894
24.968
6.047
3.283

7.733

CI
CI

918
1.285

1.925

2.017

526

260

1.723.040

11.262
45.133
111.933
141759

223.635
261.994
198.702
721.622

1.030#36

6,302
31,176
85,077
97,770

162,202
203,572

112,110
331,726

692.405

4,860
13,257
26,656
50,989

61,433
56,422

86,592
389,896

480,762
1.001

C)
43.820
35.630
338.953

41.621.193

65,894

238.796

762.060

1.939.573

4.938.415
9.041.903
5.675.747
18.938.785

14.355.636

7,055
46.411
67.364
192.174

478,048
1,366,259
1,606,355
10.591.970

27442,379

58.389

192.385

714.716

1.747.399

4.460.367
7.667.547
4.063.613
8.337.963

1.975.650

CI

CI

35«1

100.342

282.481
631.669

367.144
551.916

233.460

7.376
9.885
18.161
18.946

24.312
30.831
20.707
103.242

93,911

2.437
5,961
13.961
I3JS0

16.835
20.632
6,294
14.531

139,549

4,939
3,934
4,110
5,696

7,477
10,199
14,413
68,711

116,038

56,0,8
CI
CI
CI

&
6,852
40,821

463,422

7.167
14,085
25.377
46.391

75,838
106.664

59.154
126,726

121.148

1.025
5.718
3.405
6.101

9.639
20,380
15.209
60,371

341J67

6,088
8.367
21.972
40.290

66.199
86.233
43,899
68.319

26,615

CI
CI

1,478
1,163

3,644
8,035

4,056
7,300

49,201

-11,994
-2,799
10,204
26,533

12,4M

12,092

16,282

-13,510

61,011

-4,006
-515

8,229

17,531

11,741
15,501
7,408
12,194

-18,803

-7,986

-2,214

1,975

9,002

659

-3.409

8,874

-25,704

-105,129

-157.167
CI
CI
CI

-fe

21

42,977

2,436,856

-25.790

-810

4«.477

152.717

450.292
709.489
370.680
735.801

727.839

-4.250
-2.508
-1.766
27.319

74,775
130.087
113.587
390,595

1,707,750

-21.406

1.698

46.243

125.398

375.517
578.894
256.787
344.619

160.007

CI

I'l

333
12.977

28.001
53.820
28448

37.744

7.756

1.456
1.740
1.491
1.153

905
602
204
205

5,060

829
1,170
1.023

767

621
443

1??

2,687

627
570
468
386

284
159
105

88

1,095

321
CI
CI
CI

'•l'26
56
33

98,334

8,475
7.617
11.801
16.613

21.895
20.414
6.373
5.146

14.872

1.524
1.408
1.135
1.172

2.375
3.154
1.693
2.411

83.354

6,884
6.209
10.666
15.441

19.520
17.233
4.672
2.729

S.595

l*l
CI
C)
1.002

1.323

1,462

412

227

1.234.195

7.301
30.486
60.286
77.105

127,299
190,754
144,257
596,707

707,119

4,893
20,416
40.920
53,198

87.488
137.889

70.813
291.582

526.996

2.406
10.070
19.366
23.907

39.811
52.865
73.444
305125

427.170

:i
•I
■I

CI

39.939
35,630
328.610

32.177.917

34.708

132.639

440.036

1.212.453

3.175.341
6353.006
4.385.367
16.444.367

12.091.438

5.234
23.794
42.017
86.189

349,022
1,012,753
1,206.930
9,365,499

20,063401

29.024

108,845

398,019

1.126,264

2,826.319
5.332,156
3.172.658
7.070.016

1.526.732

CI

CI

CI

79.509

191.190
457,961
290.515
483.320

2.658

-10411

-2.317

5,054

7,837

2,817

4,669

10,761

-15,752

37,126

-3,245

-1,540

4.860

10.436

4,119
8,603
2,512
12,061

-35,168

-7,166

-777

194

-2,599

-1,302

-3,934

8.249

-27.833

-117.871

-157,394
C)
CI
CI

CI
-1.453
21
41,641

1,110.711

-17,900
-2,940
19.325
84.042

297.595
514.806
288.603
627.257

600.096

-3.670

-1.692

959

14.424

59,610
98.257
85.198
347,010

1409,425

-14,096
-1.248
18.366
69.618

237.985
416.041
203,099
279.660

117,526

(;i

ili

15.112
36,455
21,316
33.581

197.988

6,774
7,560
10.096
13,996

17.007
23.991
18.329
101.235

83.147

1,948
4,200
6,638
9,136

10.180
13,874
3,928
14.043

134.041

3.826
3.360
3,458
4,860

6,827
10,117
14,401
87,192

112,412

55.860
CI
CI
CI

CI

5.979
6.852
39.890

341.126

4.288
8.433
14.391
30.153

53.021
76.654
49,001
112.885

97.811

875
2.592
1.651
3,234

7,824
15,524
11.832
54479

250.808

3,359
5,841
12.740
26.919

45,197
61,059
37,123
58,570

20M6

CI
CI
CI
1,505

2,397
5,707
3,349
6,486

2,138,152

120,784
88,439
118,287
180,522

207,046
251,784
175,900
993,390

822,595

57,832
57.161
86.385
146.951

126.026
168,484
37,360
142,3%

1,313,557

62.952
31.278
31,902
33.571

61,020
63,300
138,540
950,994

1,407,329

827,228
I'l
CI
CI

CI
61,045
54,510
426,667

4,100,695

55,702
84,504
171,604
371,376

617.894

909.623

591.520

1,296,472

1,097,324

16,516
23,444
23,528
35,334

82,928
164,329
147,435
603.610

3.000.994

38,876
61.060
148.076
336.042

534.966
744.241
443.356
694477

253402

CI

CI

CI

22.650

28454
73,696
45,952
67,235

tSt,4M

Under $10000

17,407

$10000 under $25000

22,286

$25000 under $50000

36793

$50000 under $100000

50,433

70,848

77,539

60,030

323,160

Tot«l

248414

8,953

12.719

19,404

39,956

$100000 under $200000

38,855

$200000 under $500000 . .. .

47,099

$500,000 under 51.000.000

$1 000000 or mote

23,129
58,099

410,282

Under $10000

8,454

9,567

$25 000 under $50 000

17,389

10,477

31,993

$200000 under $500000

30.440

$500000 under $1000000

36,901

$1 000 000 or more

265,061

180,073

Under $10000

CI

$10,000 under $25,000

$25000 under $50 000

CI
CI

CI

5100000 under S200000

CI

$200000 under $500000

19,795

$500000 under $1000000

24,039

SI 000 000 or more

85,691

Wholesale and Retail Trade

Total

1,761,412

14,600

$10000 under $25 000 „

23,746

$25 000 under $50 000

54,139

130,503

$100,000 under $200,000

$200000 under $500000

251,795
409,096

$500 000 under $1 000000

272.162

605.369

WhotoMieMd*
Total

501.521

5.816

9.811

7.843

12.624

$100000 under $200 000

34.304

$200000 under $500000

78.101

$500 000 under $1 000 000

74,628

$1,000,000 or more

RetaH trade: Total
Total

285.402
1451.526

8,632

13,937

46,296

$50 000 under $100000

117,679

$100000 under $200000

217,491

330,312

197,104

319,675

garden lupply sr>d mobHe home oeawri

114,044

Under $10000

CI

$10000 under $25000

CI

$25000 under $50000

CI

9,604

9454

32.291

$500 000 uixjef $1 000 000

21,379

37,316

Footnotes al end o1 table

286

Business Returns/ 1975 • Partnerships

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry— Continued

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

Total
numlMr ol

All partnervhlps reporting depreciation

Numtrer ol
partneraiilpa

Bualneaa
recelpta'

Depreciation

Net income
lleia
deficit)

Number of
partnerstilpa

Bualneaa

Net Income
(leaa

Depredation

Depreciable
aaaetB

Accumulated

(1)

|2)

13)

(4)

|6|

{•)

m

(•I

(91

110)

(11)

Wholesale and Retail

Trade— Continued

RtWi tnde: Gfiwnl nrnctundlte ttom

Totai

3,601

686

n
1")

684

2,MS

n
n
(■)
i-i

981,237

n

CI

n
n

11,006

C)
■C)
C)
CI

• 1.185

CI
CI
CI
C)

2,103

C)
CI

C)

Se6,04S

CI
CI

CI

36.160

I'l
CI

I'l

7,449

CI
CI

CI

105.165

CI
CI

CI

44.806

UraMr S10.000
$10000 under $25,000
$25,000 under $50,000
$50,000 under $100,000

CI
CI

CI

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

622
709
126
171

621
655
126
171

93.977
195.332

83.577
552.349

1.291

2.024

998

5.382

9.876
12.154

5.191
53,332

453
496
30
94

72.930
154.007

60.246
257.599

6,148
9,569
2.485
16.179

904
1.723

825
2.982

15.035
23.434
8.352
42.292

5.839
11.028

CI
19.150

RMaH tndK Food itorei: Total

Total

29,070

1,482
1,602
2,824
3,153

19,400

938
1,401
1,687
2.685

8.082.603

4.866
24.660
73.515
194.952

53.661

670
1.162
2.152
3.489

348,K2

-3.085

406

183

9,979

10,799

1.152
1.485

4,124W«

C)

(•)

45.453
111.694

154,942

CI
C)

-619
933

35,602

CI
CI

1,709
2,269

CI

1&

26.809

309,6(3

Under $10,000

CI

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

CI

4.203

8.476

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

5,893
4,461
1,587
1,068

5.608
4.273
1.551
1.057

813.433
1.330,532
1.050.985
2.589.660

9.080
11.070

7.603
18.235

48,503
69.377
49.345
74,244

2.781

2.460

1,049

805

400.019

768.529

722.519

2,062,499

19.758
41.862
32.646
62.894

5,032
6,493
5,231
13.627

70.596
82.496
65.599
175.362

34.640
36.949
33.141
89.836

Retali trade: Food >tore«: Grocery atorei

14,991

13.301

5.023.334

38,982

195,106

6,591

3,365,552

119,925

24,(46

327,463

150,886

Under $10,000

674

736

1,822

1,600

1")
669
1.086
1.333

C)
12.998
43.683
91.550

CI

537
1.042
1.334

C)

-699
3,379
5.147

CI
CI
C)
598

CI

CI

CI

43,944

CI

I'l

CI
261

C)
C)
C)
664

•1

•1

•1

11.159

C)

$10000 under $25000

C)

$25^000 under $5o!oOO
$50,000 under $100,000

CI
3.513

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

4.453

3.478

1.247

981

4.302

3.326

1.211

972

622.472

1.035.520

824.688

2.390.716

5.863
7.935
5.592
16,322

36.072
49,070
35,373
67,236

2,011

1.744

816

737

294,764

547,191

566,997

1,886,740

12.296
25.839
23.982
56.244

3.230
4.382

3.741
11,958

41.255
56.873
51.966
155.364

15.936
24.520
25.714
78,263

Retail trade: Food atoraa: Other food atorea

Total

7,079

6,099

1.059,269

14.679

53.846

4,208

758,476

35,017

10,666

125,925

58,807

Under $10,000
$10,000 under $25,000
$25,000 under 550,000
$50,000 under $100,000

608

866

1.002

1.553

CI
732
801

1.352

CI
11.662
29,832

103,402

I'l
625
1,110
2,155

CI

1,104

-3,196

4,832

CI

C)
668
887

C)

CI
24,272
67,750

CI

n

-2.751
672

CI
CI

1.046
1.605

I'l

I'l
12.924
15.650

CI
CI
CI
4.963

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

1.440
963
340
87

1.306
947
340
85

190,961
295,012
226,297
196,944

3,217
3,135
2,011
1,913

12,431
20,307
13.972
7.008

770
716
233
68

105,235
221,333
155,522
173,759

7.460
16.023
8.664
6.650

1.802
2.111
1.490
1.669

29.341
25.623
13.633
19.998

18.704
12.429
7.427
11.573

Retail trade: Automotive dealera and
aervlce atationa

Toul

27,629

23,314

7.100,418

53,971

337,342

12.934

4.974,324

224,067

37,131

434,332

179,742

Under $10,000

$10,000 under $25,000

$25,000 under $50,000

$50,000 under $100,000

1.223
1,678
2,374
4,009

687

811

1.639

3.201

1,929
15,046
62,205
236,602

1,005

559

1,940

3,813

-2.308
2,770
5,664
17,031

CI
CI

751
1.847

CI
CI

30.008
132.632

I'l
CI

2.432
12.856

CI
CI
234

2.171

CI
CI

4.735
27.959

CI
CI

1.611
11.219

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

$500,000 under $1,000,000

$1,000,000 or more

6,073
7,686
1,501
1,085

7.454
7,029
1,432
1,061

1,094,213

2,166,097

951,815

2,572,511

9,413
17.466
6344

13,441

77,266
137,518
40,927
56,474

3.645

4,248

976

922

548.256
1,313.711

656.013
2.288.312

46.220
66.568
25.731
50.544

5.291
11.133

4.755
12.361

59.473
130.754

55,109
137.470

18.375
57.433
25.188
63,206

Retail trade: Motor vehicle dealera

Total

5,653

4.324

2.815.193

14,671

83,314

2,953

2.416,841

64.473

12,051

140,474

65,1(4

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

n
(■)
I'l

803

CI
C)
CI
CI

CI
C)
CI

C)

I'l
C)
C)
C)

CI
CI
CI
CI

CI
CI
CI
CI

CI
CI
CI
CI

CI
C)
CI
CI

(')

n

CI

CI
CI
C)

I'l

C)

I'l

C)

I'l

$100,000 under $200,000

$200,000 under $500,000

$500,000 under 51.000,000

$1,000,000 or more

1,104

1,236

636

777

753
964
616
761

99.936

314.500

421.599

1.913.892

388

1.611
1.546
9.511

7,655
15,559
14,523
37,633

C)
689
472
696

CI
226.648
325.926

1.772.007

CI
10.167
10,306
34,050

&

1.185
9.050

CI
18.167
19.971
97.140

7';^27
11.160
44.376

Total

16,100

(■)
800
1,420
1,817

14,346

CI
C)

1.018
1.549

3.382.269

C)

CI
38.155
116,902

29.290

CI

(')

733
2.162

192.303

C)

l',l28
10.318

6,654

CI

o

CI
C)

1,837,254

CI
I'l
I'l
(•)

102,662

I'l
C)
CI
CI

17,184

I'l
CI

I'l

CI

1(2,532

('
('
(■
1'

77,036

Under $10,000

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

I'l
I'l
C)
C)

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 01 more

5,834

5,162

695

221

5,633

4.603

646

213

836,210

1,459,034

417,000

507,620

6.885
12.041
4.115
2,853

58.867
87.659
18.128
14,883

2.559

2.574

360

149

391,870
780,517
233,542
380,815

29,409
48,200
8,271
11,119

3.737
6.914
3.052
2,264

42,049
75,548
26,179
27.674

12,432
33.453
10.530
13.173

Retail trade; Ottter automotive dealera

Total

5,876

4,644

902,056

10,010

61.725

3,327

720,229

56.932

7,896

91,326

97,513

Under $10,000

804
669

I'l

1,389

C)
CI
CI
1.052

C)
C)

c>

73,290

C)
C)
CI
1,135

(')
CI
CI
2.070

CI
CI
CI
985

I'l

CI

CI

68.087

I'l
I'l
CI
3.579

CI
CI
CI

1,080

CI

I'l
I'l

13.300

CI

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

CI
CI

4.179

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

1,135

1,288

170

87

1.066

1,262

170

87

158,067
392,563
113,216
150,999

L

2,140

3.804

683

1.077

10.744
34.300
8.276
5.958

734
965
144
77

106,867
306,546
96,545
135,490

13.520
28.201
7.154
5.375

1,408

2,951

518

1,027

16.372
37,039
6,959
12,656

5.763
16.453
3.498
5.659

Footnotes at end of table

Business Returns/1975 • Partnerships

287

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry— Continued

[All figures afe eslimates based on samples— money amounts are m thousands qI dollafs)

Total
numOer of

Numlier of
partnaralilpa

Buameaa

oapradat-n

Nat Income
(leaa
deficit)

Number of

Bualneaa
racelpu'

Net Income
lleaa
defldtl

Dapradatlon

Oapraclabia
aaaeta

depreciation

(1)

|J)

(3)

(4)

(S)

(6)

(D

(8)

(•I

110)

111)

Wholesale and Retail

Trade— Continued

RvtsR tJKl#. Appwl md sccnsofy itofM

Tom

13.in4

9,317

1,1«0J90

13,441

116,996

6,873

970,006

93442

1t,217

126,918

63,533

Un06» SIO.OOO

2.876
1.672
2.209

2.389

2.053

1.504

246

85

1.540

936

1.407

1.920

1.852

1.344

237

81

7.207
16157
53.375

141.731

245.068
411.845
151.718
153.189

194

297

1.184

1.780

2.302
3.759
2.974
1.051

-2.372
-975
3.060
7.059

35.033
47.877
15.124
12.190

1.004
669
871

1.452

1.451

1.149

200

77

4.614
12.766
X716
102.693

188.300
351.493
127.827
147.597

-1.625
-569
1.718
3.563

23.394
40.696
13.453
12.230

128

185

813

1.471

1.888
3.053
2.649
1.030

1.477
3.438
8.726
10.510

23.908
40.295
21.516
17.048

272

$10,000 und* $25,000

370

$25,000 under $50,000

3.373

$50,000 ixxjer $100,000

3.963

$100000 wider $200000

10.989

$200!000 under $50o!o00

23.946

$500,000 under $1,000 000
51.000000 Of more

lt.W8
9.592

Retail trede: Furniture and noma
tumlalilnoa etoree

Tot*

II.M>

9,ota

1,492,3«

17,234

129,340

8,317

1J30,405

102,674

13,640

151,709

67,758

Under $10,000

1.954
1.535
1.406
1.905

1.085
1.000
U71
1.637

5.606
17.041
46.082
123.477

533
1.035
1.209
2.133

-1.529
-546
3.255
17.092

O

'^9
1^5

CI

3rJl3
93.348

2.316
10.339

CI
CI

1.072
1.490

CI

1&

12.534

CI

$10,000 under $25,000

•

$25 000 under $50 OOO

2,696

$50,000 under $100,000

7,774

S100.000 under $200,000

S200.000 under $500,000

2.296

1.489

316

148

2.162

1.411

307

145

298.695
427.871
212.658
360.918

4.025
4.164
1.781
2.354

33.008
41.921
16.420
19.719

1.577

1.168

245

140

217.492
356.463
170.701
348.697

22.294
31.826
14.119
19.170

2.660
3,641
1,555
2.330

25.975
40.584
19.461
35.719

11.062
16,896

$500,000 under $1,000,000

9,144

$1,000,000 or more

16,946

Retail trade: Eating ptaeaa

23,018

19,431

2,915,453

76,489

201,876

12,627

2,375,190

158,054

63,068

805,736

289,355

Under $10,000

2.303
1.954
4.742
5.629

4.054

3.114

1.025

197

1.501
1.287
3.940
5.076

3,720

2.840

883

164

6.245
20.691
145.193
360.655

553.537
875.475
589.420
364,237

1.060

903

6.626

12.113

15.051
18.617
12.841
9.278

-2.443
-185
11.559
17.914

40.642
66.303
44.884
23.502

634
CI

2.202
3.206

2.833

2,256

848

177

2.585

C)

83.344

227.641

424.056
708.970
567.699
352.669

-2.364
CI

4.255
9.731

26.819
52.803
42.924
23.662

567
CI

3.612
8.723

12.829
15.078
12.600
9.035

11.136

n

16.298
111.432

169.776
189.188
154.623
116.047

C)

$10,000 under $25,000

(*)

$25,000 under $50,000

14.324

$50,000 under 5100.000 -

35,047

$100000 und« $200000

68 227

$200000 under $500000

71.908

$500,000 under $1,000,000

53.887

$1,000,000 or more

44.604

RataA trade: DrkiUig piKaa

ToUl

9,388

8,232

S«7,6S9

19,507

48,766

4,028

333,417

17,878

12.015

152,532

49,157

Under $10,000

669
1.352
3,146
2.774

1.017
2.745
2.640

(•)
18.936
103.193
182.242

C)

1.531
2.976
7.334

!•>

-907
10.906
12.284

n

1.190
1.488

CI

C)
41.921
103.283

n

3.762
2.546

C)

1.515
1.167

n

CI
22,793
62.662

C)

$10,000 under $25,000

C)

$25,000 under $50,000

10,029

$50,000 under $100,000

16.243

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1.0C».000
$1,000,000 or more

1.019
378
!•)
1")

1.019
360
(■)
(•)

137.668
110.158

r)
n

3.981
2.631
C)
C)

13.280
9.006

(•)
CI

586
247

(•)

(•)

80.459

77.808

C)

n

4.426
5.558
C)
CI

2.614
2.026
C)
C)

25.861
23.925

CI

CI

8.262
9.666
!•)
C)

Ratall trMtr. Uouor alorea

Total

4.198

n
1")

CI
923

3,918

n
(•)
I")

722

981,514

8,796

57,193

CI
C)
!•!
2,507

2,705

CI

C)
CI

799,952

45,819

6,969

86,385

36,766

CI
CI
C)

52,142

CI
CI
C)
897

C)

(•)~
(•)

C)

CI
CI

C)

n~

C)

C,
If

CI

$10,000 under $25,000 .
$25,000 under $50,000
$50,000 under SIOOOOO

n

$100000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1.000000 or more

852

1.562

319

73

852

1.517

319

73

126.874
446732
213.307
131.829

1.573

3.995

1,162

789

6.246
26.303
16.035

7.244

719

1.183

284

67

109,209
349.464
192.622
123.681

5158
20.956
14.142

6.924

1.431

3.260

1.067

772

18.074
36.692
13.334
8.690

7.219
16.289
6617
3.799

Retail trade: Other retail trade

Total

39,192

29,529

3,945J07

60,577

326,093

19,373

3,143,199

259.463

42,831

441,527

196,672

Under $10,000
$10,000 under $25,000
$25,000 under S50.000
$50,000 under $100,000

11.790
5.805
5.872
5.296

6.097
4.062
5.071
4.229

25.299
70.663
179.998
312.045

1.677
2.476
4.035
6.065

-8.479

1.257

12.646

28.431

2.940
2.976
3.030
2.956

11.504
50.351
106.733
218.173

-5.307
-241
5.069
18.803

842
2.029
2.276
4.048

7.379
18.346
20.583
44.186

2.163
3.895
8.535
19.464

$100,000 under $200,000

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

5.886

3,609

667

267

5.681

3.522

622

245

814.401
1.071.836

416.245
1.054.720

15.839
14.482
5.718
10.285

83.662
114.615
36.287
57.674

4.152

2,564

541

214

594.408
793.750
369.172
999.108

66.666
86.746
33.737
53.980

10.151
8.945
4.799
9.741

98.014
103.177
57.856
91.987

43.624
53.884
30.946
34.171

Finance. Insurance, and Real Estate

Total

434,357

2U,S06

110.502
60.510
40.219
31.591

27,173,825

461,999

994.905

1.430.272

2.227.465

5,570,594

248.797
246.124
352.897
530.950

-3J16.250

-575.061
-55.444
-51.043
-95.842

219,304

71.347
44.456
33.484
26.906

25,138.139

300.999

730.759

1.195,650

1.902.501

-3,238,859

-530.544
-84.609
-87.072

-139.868

5241,936

197.790
198.752
314.178
475129

110,412,246

1.291.116
1.509.768
7.808.044
9.982.708

24,657,622

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

225,689
75.089
46.630
35.394

910.451
1.027.410
1.641.677
2.333.992

$100000 under $200,000
$200,000 under $500,000
J500.000 under $1,000,000
$1,000,000 or more

22.936
16776
5.9S4
3.889

20.224
17.181
5.370
3,209

2.834.346
5.206.182
3.639.621
10.378.835

738.314
1.345.624

806.465
1.301,423

-327.759
-858.163
-•63.963
-788.935

18.723
16.168
5,133
3.087

2.641.283
4.916.601
3.476.891
9.973.455

-351.355
-836.774
-153.022
-765.615

706.049
1.296.165

785.939
1.268.914

14.075.774
25.063.578
16.298,369
28.362.861

3.119.180
5.866.359
3.802.211
5.954.342

Hnancr Total

Total

IW.S9S

84.265
10.585
4 471
3.086

12.759

6.545
2.114
1.395
1,157

3,3«14t<

15.436
34,700
50.287
79.795

114J)14

48.497
5.201
5.356
7.915

8.731

9,231

3,156,292

-15,009

100.546

1,611,359

475866

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

-189.291
-31.379
-3.130
-13.499

4.260
1.648
1.111
1.061

8.827
24.607
41.366
73.745

-170.842
-31.038
-8.932
-10.357

15.020
4.187
1.386
5.793

483.149
92.125
85.813

186.856

245.312
18.994
26.091
28.936

$100,000 under S200.000
$200,000 under $500,000

$500,000 under $1.000.000

$1 000 000 or more

2.188

1.037

439

524

734
392
186
236

100.029

124.093

132.847

2.844.157

8.529
4.770

5.329

5.056

40.590

195.055

549
332
163
207

77.261

103.920

113.999

2.712.567

-5.073

7.690

40.817

162.726

7.822
5.193
3.265
24.883

254.280
106.463
85.475
315176

33.232
28.242
13.254
81.804

Footnotes at erx) of table

288

Business Returns/ 1975 • Partnerships

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry— Continued

[All figures are estimates based on samples— money amounls are in thousands ol dollars]

Total
number of
partnerships

All partnefshlps reporting depredstkHi

S«4tct«d MuttrY. lizc of business receipts'

Number ot

Business
receipts'

Depredation

Net Income
{less
defldll

Business
receipts'

Net Income
Hess
defldl)

OepradetkKi

Oepredebte
assets

Accumulated
depreciation

(1)

(2)

(3)

(4)

(5)

|6|

m

18)

(0)

110)

1")

Finance, Insurance, and Real

Estate— Continued

otMr than bank*

ToM

1928

517

112.756

6.254

17,120

434

110,160

6.227

43,804

15.924

Under Si 0.000

$10,000 under S25.000

525,000 under $50,000

$50000 under $100000

976
331

'■i48

CI
CI
CI
(•)

C)
CI

c
c
c
c

CI

CI
CI
CI
(*l

CI
CI

9.

S100000 under $200000

116
74
13
17

61

]

lilo

67.347

C)
350

1.847

{)75
4.756

CI

61
16

16,840
67,347

4.756

CI
350

1.847

^:i77

26.690

CI

S200 000 under $500 000

2.034

$500,000 under $1,000,000

$1,000,000 or more

5.829

ana Mrvtces

Tow

2,249

788

2,665,585

10,21«

183,096

628

2.582,620

167,013

9,296

80,023

4(U44

Under $10,000

$10,000 under $25,000 . .

1.039
233
263
143

156
145
76
194

(■)
(•>
(•)

136

92
52

143

CI

c>

CI

11.005

30.622

39.863

2.580.809

CI
CI

CI

377

378

525

8.122

•)
•).

•)

1.790

7.909
11.307
163.498

CI

131

92
42
131

CI
(•)
(•)

10.172

30.622

30.732

2.510.338

CI
CI
CI

1,491

7.809
11.931
148.809

CI
CI
CI

373

378

508

7.763

CI
CI
CI

3,185

5,266
2.856
66.437

643

$200000 under $500000

3,437

$500 000 under $1 000 000

1.356

S1 000000 or more

34 238

603,003

97.541

-1»1,4<7

8,169

82.248
10.021
4.057
2.695

1.916
618
350
313

6.256

2.006

1.262

875

605
239
126
85

15.232
33.354
45.775
60.844

82.182
76.631
66.738
202.247

44.513
5.174
4.681
7.501

8.378
6.152
4.164
16.978

-182.589
-31.201
-5.202
-20.644

993
-8.928
27.948
28.136

4.037

1.506

1.045

792

429

179
113
68

8.719
23.953
39.288
56.070

60.875
56.458
77.021
141.128

-164.080
-30.888
-9.343
-17.255

-9.042
-6.294
27.551
10.496

41.054
4.160
4.235
5.405

7.676
4.465
2.676
15.354

472.849
91.983
84.170

183.674

252.058
98.040
81.469

223.199

$10 000 under $25 000

18,696

S25000 under $50000

25 193

$50000 under $100000 .. . ....

27 971

$1,000,000 Of more

42,409

Intunnce agvnta, broken, and servlc«

Total

6,884

4,315

997,148

9,753

132,348

2,101

mitt

I2«,S23

7,340

(6.940

25.514

Under $10,000
$10,000 under $25,000
$25,000 under $50,000
$50.00 under $100,000

1,420

899

1.088

1.722

618
CI

603
1.236

i;)

20,614
89,633

208

CI

257
2.052

205

CI

3.960
31.453

C)
769

;)

56.806

•1

•1

•1

16.876

1.102

C)
6.582

S100000 under $200000

790
676
200
89

591
579
200
73

79,204
168.835
135.545
492.380

1.205
2.611
1.316
1.584

31. %5
44.105
22.965
-5,223

457
543
138
59

64,643
158,343

93.617
383,945

24.716
43.556
20.656
18,154

787
2.525

910
1,328

6.853
29.622
5.647
7,681

3626

$200,000 under 5500.000

11.197

$1,000,000 or more

1,948

Real eatale: Total

Total

320.678

271,732

22,795,333

5,446,827

-3,357,329

207 J72

21J07,558

-3450,373

5,134,148

108,733,949

24,156,243

140.004
63.605
41.071
30.586

19,958
17.063
5.315
3.276

103.339
57.961
38.221
29.198

18.899
16.210
4.984
2.900

443.344

952.487

1.359.371

2.058.037

2.655.113
4.913.254
3.371.429
7.042.298

200.092
240.403
347.284
520.963

728.580
1.336.133

800.379
1.272.973

-385.995
-26.983
-51.873

-113.796

-365.053
-907.324
-527.538
-978.767

66.736
42.759
32.038
25,076

17,717
15,293
4,832
2.821

290.610

703.327

1,141.736

1,771.950

2,499.379
4,654,338
3,269,275
6,876,943

-359.835
-53.597
-80.344

-146.387

-371.000
-888.020
-514.695
-936.495

152.730
194.205
309.605
468.234

696.440
1.288.467

781.764
1.242.703

3.804.321
4,413.810
7,719,185
9789.268

13.814.641
24.945.473
16.207.247
28.040.004

$50000 under $100000

2.300.953

$100,000 under $200,000 . . .
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 Of more

3.082.322
S.828.920
3.786.264
5.870.590

Total

260.635

242,949

20,449,6«3

5,308.332

-3,286,962

189,358

19.207,198

-3,168,693

5,011,443

106,591,766

23,675,887

104.801
53.222
35.200
27.268

91.217
51.052
34.124
26.B28

394.118
838.808
1.212.866
1.889.313

182.754
227.307
336.028
508.156

-306.49<
-44.738
-87.234

-157.902

59.251
39.271
29.645
23.383

264.652

647^76

1.057.963

1.653.371

-279.678
-43.684
-92,605

-161,677

139.B28
184.545
301.836
457.048

3.551.113
4.237.862
7.575.036
9.621,790

$50,000 under SIOO.OOO

2.250.724

$100000 under $200 000

17.661
15,154
4,703
2,626

17.551
14.973
4.645
2,559

2.464.442
4.541.318
3.135.656
5,973.162

716.701
1.313.731

788.938
1.234.717

-390.135
-916.255
-522.321
-859.883

16556
14.223
4.529
2.500

2.331.332
4.331.766
3.059.714
5.861.124

-389,881
-895.993
-508.691
-816.484

685.693

'770!567
1.204.937

13,629.134
24.609.173
16.015.790
27.351.868

3042.058

$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

5.741.634
3.752.877
5.759.461

nsBJ wiBia. Lcsaon, ouwr man ouiKiinQa

Total

32 349

19 247

434,689

59,4W

78,417

10,203

263.146

—2.444

46,536

791,189

256,086

20.837
6.641
2.999
1.249

9,795
5,304
2,453

1,152

42.479
85.541
86.926
81,047

12.958
10.797
8.175
9.015

-24.250
21.101
32.452
32.570

5.495

2,465

1,135

662

20.120
37.271
36,799
44,023

-28.043

-4.011

10.697

7.697

8.830
7.728
4,910
7.489

150.400
134.842
88.245
113.261

$25 000 under $50 OOO

33.405

$50,000 under $100,000

37.408

408
167
37

341
161

n

CI

45.709
42.470

CI

CI

5.775
7.579
C)
C)

12.352
4.414
CI
CI

253
152

33.838
38.578

6.785
4.453

3

4.975
7.423
CI

n

80.369
110,236

n
n

23.455

$1,000,000 or more

!•)

Raal tttate: Raal utalt agwita,

broker*, and managtn

ToUl

15,901

8,412

772,049

47,626

32,009

5,094

894,534

16493

45,089

775,485

147.579

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

6.881
2.256
1.533
1.164

1.769

1.102

1.190

723

5.777
20.346
42.259
53.269

3.357
1.340
1.697
1.972

-13.996
2.713
8.658
9.641

1.501
633
838
603

4.868
12.473
29.086
43.639

-13.442

211

6.108

7.970

3.118
1.088
1.721
1.893

63.411
19.878
35.339
26.561

9.002
3.649
5.490
7.307

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

763
915
220
149

653
708
168
99

95.149
207.846
115.952
231.451

2,801
10,454

4.639
21,168

24.225

21.608

115

-20.955

653
627
141
98

95.149
166,004

97,824
225,491

24.225

16.993

-1.058

-21.614

2.801
9.884
4.406
21.078

55.574
149.311

81,677
343,714

9.848
32.171
15,066
84,846

Footnotes at end of table

Business Returns/ 1975 • Partnerships

289

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry— Continued

[All figures are estimates based on samples— money amounts are in thousands ol doHars]

SiliHid InduMiy, iM ol taahMa ncMpli'

All partfMnlilpt r«poftlng dcprtdaUon

PartMrehlpt r*pof1lng both doproclotton and dopreclablOMMtt

Ooproclatlon

Ntl kwonw
(lou
dMcIt)

(|M>

dtfldt)

DoprodalM

Accumulottd
doprodaHon

Finance, Insurance, and Real
Estate— Continued

Rool Mtotr Othor nat Mtil*

Total .

Undet StO.OOO

SIO.OOO und« S25.000 ..
125.000 undo S50.000 . .
(50.000 undw S100.000

St 00.000 undo S200.000
S200.000 undw (500.000
SSOO.OOO unde> S1.000.000
SI. 000.000 or more

SantcM

Tow .

Undar SIO.OOO

SIO.OOO under S25.000 ..
S25.000 under S50.000 ..
SSO.OOO under S100.000 .

S100.000 under S200.00C
S200.000 under S500.000
S500.000 under $1,000,000
$1,000,000 or more

HoMa and oltMr lodging placw: ToW

Total .

Under $10,000

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

$100,000 under $200,000
$200,000 under $500,000
SSOO.OOO Kider $1,000,000
$1,000,000 or rnore

Hotels and other lodging place*: Hotels,
motor hotela, and tourist courts

Total .

Under $10,000

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

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

Hotsts and other lodging placo*: Other
lodging places

Total ,

under $10,000

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

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

Total .

Under SIO.OOO

SIO.OOO under $25,000 . .
$25,000 under $50,000 . .
$50,000 under $100,000

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

Personal services: Laundries, dry
cleaning, and garment services

Total .

Under $10,000

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

$100,000 under S2OO.O0O
$200,000 under $500000
$500,000 under Sl.000,000
SI .000.000 or more

Total

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

$100,000 under $200,000
S200.0OO under $500,000
$500,000 under SI. 000.000
$1,000,000 or more

Footnotes at end ol table

11,999

5.4SS

l,4M

l,33t

98S

1.126
927

19e,95<

56,254

32,944
27,281
26,363

24,379
20.936

5.100
3.700

14,464

3,396
2956
1,618
2,260

1,377

1,461

572

572

ijm

1,1

1,445

740

1.306

671

1,044

367

349

7,431

2,337

1,513

1,078

972

6J72

4,760
3,723

1,725
782

9.163

1,770
2040

8.033

2,282
2605

1,537
1286

n
n

1S4,74«

31,623
25,479
23,194
24,751

22.524

19.046
4.762
3.365

6.619

t.777

1.312

1.076

955

706
408

21.155

4.619
5729
4,630
3,388

1,706
765

736
239

CI
CI

2538

1,470
1,067

CI

CI

970
7,792
17,320
34,406

49,913
121,620

97,714
909,275

»,932721

115.635

435,208

849,955

1,769,504

3,242,262
5,653,711
3.243,475
11.422,951

2,531
2,625
1,818
2i47

10.268
46,992
67.617
157,516

1.377

1.390

555

551

195,705

446,796

397,405

1,254,294

9.475

1,495.463

754
1,313

740
1,292

3,326
23,276
27,531
91,504

671
962
379
344

96,606
313,929
278,270
660,620

6,940
23,716
40,286
66,012

132,666
119,135

21.666
94.763
166,853
236.322

244.095
234,651
56,012
54,081

426.851

5,969
27,363

71.503
94.44

96,674
75,026

CI

CI

23IJ)47

6,467
41,746
51,162
74,138

31,187

1,023

1.164
1,840

3,303
4,369
4,310

249,172
59,914
109,022
137,046

162.291
254.699
222.503
733.166

195.079

1,679
5,823
4,435
15,791

17,312
46,997
33,371
67,470

5,612
7,923
7,239
126'

21,29t
23,362
15,395
72,091

58.588

2.684
6.348
11,565
12,064

9,563
9,733
2766
1,605

4,502
3,643

n

6J41

436
1,412
1,523
1,778

CI
CI

-41,255
-6,059
-5,749

-11,495
-15,091
-13,655

-356,772
57,535
145,514
455,554

925.635
1.957.635

87J.374
2519.048

7.691
13,746
11.674
26,419

-15532

-9,936

-142

1,121

36,603
72,359
48,766
139,561

-11,963
-36,434
-41,970
-133,039

-2,212

-7,135

—2122

3,512

-5,466
-23,747
-16,760
-56.446

-137,421

-13,320

-2,603

1,980

-2,391

-6J97
—12,687
-25,210
-76.593

198,064

2575
21,689
31,573
41,035

41,873
44,175
9,477
5,967

53,802

-374
3.701
9.106
12.733

14.055
9.665
CI
CI

36.384

940
9,247
7,774
10,049

CI
CI

104,600

17,963
14,720
13,906
17,034

17.091
16.363
4,317
3.197

1.506
1,557
1,118
1,676

1.223

1.285

517

544

4.651

CI

796
467

12412

2123
3.157
2,627
2,390

1,373
646

CI
22

4.322

635

1.021

953

918

165
CI
CI

6.307
15,886
30,917

97,990
69,630
761,919

23,248,750

63.064

252.006

503.010

1.240.996

2.478.362
5.072177
2.944.247
10.694.886

5.666
27,236
43,684
117,545

171.972

414.961

371.050

1,240,643

CI
13,897
16,223
61,640

86.661
267,662
266.822
656.177

4.466
13,341
25,461
55,909

65,291
127,099
104,228
584,466

816.285

9.253
54.234
93,1X
186,904

194,771
199,146

CI
51,797

309.269

2,500
16,985
35.543
56.161

69.002
58.118

CI

CI

I62J94

CI
23.001
31.653
66,224

-577

-12129
-13,473
-13,469
-89,652

5,494.555

-342.260

9,149

66,744

296,461

709.317
1.660.184

787.498
2305.442

-14.341
-9.187
-3.752

-12199
-34,717
-39,034
-130,466

CI
-5,174
-3,815

-5106
-22.840
-14.771
-56.720

-7,093
-11,877
-24,263
-73,745

147,256

2.078
9.728
18,770
28,534

34,738
40,086

CI

S,533

38.919

-1,061
1,988
3.067
6.029

12.899
7.737
CI
I'l

28,582

CI

3.671
6,579
8.813

30.180

954

844

1.138

1,804

2.971
4.171
4.299
13,999

1,766,952

230,753
41.693
83,515

113.369

158.910
237.932
210.696
709,662

337,522

6.377
9.488
9,069
24,056

37,221
67.950
45180
138.161

192,336

CI

3.827
3.
12.693

16.357
45.732
31.313
67.160

155,196

4.932
5.661
5,260
11.363

20.864
22,218
13,867
71,001

41,034

1.426
3.469
7.231
8.318

a.114

CI

1,531

1.644
5110
4.407

4.449
2,610
CI
CI

4,418

CI

675.629

39,397
21,228
20,565
27,656

49,564
76.753
79,976
260,390

1.432763
521.607
734.799

1.123.011

1.710.012
2.856,987
2,100.030
7,200,328

5,882.530

133.641
169,291
180.890
373,859

633.989
1.249.432

772.004
2,369,424

3,216,577

CI
82.865
99,876
217.878

326.983

803.662

526.502

1,123,787

96.619
86.426
81,012
155,961

307,006

445,770

245,502

1,245.637

20.549
46.526
73,430
81.117

116,954
109.249

CI
24.974

262.952

11.836
28.706
47,154
39,519

71,074
34,556

tiJUt

n

7,277
9,769
13,993

290

Business Returns/1975 • Partnerships

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry— Continued

(All figures are estimates based on samples— money amounls are in thousands Q( dollars]

Total
number of

Partnetahlps reporting both dopraclsUon and dapradabM aaaata

Sdccted induslTY. Mtzt of biMliwu racalpts'

Number of
partnofshlps

Business
receipts'

Net Income
(less
defldl)

Number of

Boahiass
rscelpis'

(less
defldtl

DepracUtlon

Depreciable
assets

Accumulsted
depreclsUon

(*>

(2)

(»

|4)

IS)

10

m

m

(»)

110)

(111

Services— Continued

B*r1Mr Itiop*

Tow

2,170

937
1.023

CI

t,7U

CI
738

689

CI

04,392

C)

13.346
48.212

C)

1*10

CI
453

1.397
CI

23J25

C)
7,040

13.685
C)

1,03]

CI
CI

688

45,391

CI
CI

40,172

14.054

CI
Cl

9.515

1J77

Cl
Cl

1.244

i4,aM

Cl
Cl

12.705

e,t(2

Cl

$10000 under S25 000

Cl

S250O0 under S50000

S50000 under S100000

5,378

StOOOOO under $200000

$200000 under $500000

—

$500 000 under $1 000000

$1,000,000 or more

—

Total

5.733

2.119

1,017

719

684

4,9Se

1.636
750
719
684

388,155

6.387
12.306
26.337
46.857

18,699

884
1.660
1.737
2.852

84.353

-706
1.701
7.016
12.285

3,054

752
CI
CI
CI

299,231

2.843

CI
CI
C)

70,701
-108

CI
CI

(•)

14,094

418

Cl
Cl

174,4««

4,124

■3.378

657

$10000 under $25000

(■

$25000 under $50000

(•

$50,000 under 5100,000

C

654
472

] «

637
464
66

99,680
140.370

56.218

4.211
5.604

1.751

21.409
33.196

9.450

503
408

55

77.309
123.782
47.937

17.017
30.140
8.062

3.725
5.058
1.572

41.131
68.330
•9.254

23.141

S200000 under $500000

35.069

$500 000 under $1 000000

9.520

$1,000,000 or more

21.127

11.319
5.595
3.865
3.487

21.143

6.834
4.428
3.297
3.259

1.960.130

24.186
76.061
118.746
234,309

807,339

48.902
14.783
31.636
48.026

-122,007

-70.259
16.783
19.966
49.904

15,598

4.960
2.891
2.480
2.656

1,696,107

17.526
49.842
88.466
192.469

-174,635

-69.283
10.447
12.492
36.802

774,018

46.976
11.151
26.205
45.375

6,032,651

483.261
104.895
259.951
327.955

2.804.039

$25,000 under 550,000

$50,000 under $100,000

98.266
45.334
101.263
146.147

$100,000 under $200,000
$200,000 under $500,000
$500,000 under 51,000,000 , ,

2.134

1.065

399

263

1.730
984
360
251

233.018
295,263
232,018
746.509

61.270
63.242
125.225
394.053

946

12.418

-37.731

-114.034

1.195
851
330
235

166.328
257.719
214.448
709.309

-8.902

7.614

-38.110

-125,695

58.740
91.428
119.773
384.370

399.689

558.112

782.365

3,116,403

174.853

251.337

393,234

1,593.583

20,817

4.492
4.023
4,255
3.786

17J6«

3.021
3.605
3.323
3.185

1J09.371

12.453
62.265
123.500
219.624

79,538

4,324
7.789
9.373
12.225

176,704

-5.630
9.190
28.278
43.487

»,0»3

1.220
1.787
1.320
1.829

898,381

5.005
29.463
47.920
132.870

112,973

-5.663
1.762
11.839
25.936

63,017

2.767
5.610
5.816
8.069

539,470

27,819
58.567
35.659
73.042

317,346

6,623

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

26.021
13.375
17.804

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

2.934

1.11B

156

53

2.863

1.073

147

51

396.440
308.229
95.880
90.980

15.696
9.977
9.996

10.156

50.834
36.999
8.869
4.877

1.912
851
129
45

269.963
246.603
83.892
82.645

35.646
30.404
8.429
4.610

13.066
9,074
9.669
8.746

116.114
83.733
68.553
75.983

51.460
33.265
39.086
29.712

AulomoUle repair shops: Total

15.348

2,686
2,688
3,472
3176

12,454

1,615
2.286
2,739
2.575

950.344

6.966
42.129
102.823
176.711

21,179

734
1.724
3.557
3.804

162,955

334
8.738
24.819
40.325

8.096

CI
954
937

1,440

CI
17.509
34.672
104.573

t05,3M

Cl

2.320
10.651
24.764

11,747

Cl
611
752

2.090

150,435

Cl
10.304
10.015
24.802

53,757

I'l

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

1.149
3.539
6.975

$100,000 under $200,000
$200,000 under $500,000
$500,000 under 51.000.000
$1,000,000 or more

2,389
B43

n
n

2.322
825

CI
C)

324.972
227.595

C)

CI

7.014
3.598
C)
(■)

51.781
30.914

CI

C)

1,505
639
CI
C)

213.546

177.620

CI

n

36.540
25.260

C)

Cl

4.642
2.859
Cl
Cl

57.097
35.674

Cl

Cl

23.676
13.007

Cl

Cl

Automobile repslr snd servlcas:

AulomoMIe repair shops: General

automobUe repair shops

e.317

1,486
1,355
2,335
1,635

S.762

817
1.221
1.869
1.434

488.419

3.538
22.217
69.470
97.931

11,179

563
1.025
2.063
1.802

77,410

114
3.844
19.456
22.461

3,246

CI
687
736
767

2U,SH

CI
13.121
26.926
53.835

45,820

Cl

2.253
8.073
12.682

5,637

Cl
398
533
951

67,7(9

Cl

6.022
7.038
13.728

20,621

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

Cl

906
2,287
3,712

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

$1,000,000 or more

1.001
436

J

934
418
69

130.463
113.428

51.372

3.615

1.598

493

12.601
15.502
3.432

468
320

51

63.570
86,154

39,384

7.486
12.469

2,992

1.982
1.257

366

18.198
15.384

4.586

5,656
5,332
2,374

Automobile repair and services:

7.031

1.200
1.333
1.137
1.541

5,692

798

1.065

870

1.141

461.925

3.428
19.912
33,353
79,760

10,000

171

699

1.474

2.002

85,546

220
4.894
5.363
17.864

2,850

800
673

331,376

13.508
50.738

69,576

3,107
12,082

6,120

483

1.139

83,636

9,303
11,074

13,136

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

1,573
3,263

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

1.388
407
!•)
CI

1.388
407

n

C)

194,509
114,167

C)

(•)

3,399
2.000
(■)
(■)

39.160
15.412

CI

CI

1,037
319
CI
CI

149,976

91.466

CI

I'l

29.054
12.791

Cl
Cl

2.660
1.602
Cl
Cl

38.899
20.290

Cl

Cl

18.018
7.675

$500000 under $1 000000

Cl

Cl

Automobile rapair and aanrlcaK

Automobile parlclng snd other sarvlcaa

S,4t9

1.806

1.335

783

610

545

275
77
38

4J14

1.406

1.319

584

610

541
248
68
38

3S9,027

5,487
20,136
20,677
42,913

71,468
80,634
49,306
68,406

58,359

3,590
6,065
5,816
8,421

8,684
6,379
9,471
9,933

13,749

-6.164

452

3.459

3162

-947
6.085
4.348
3.354

2,997

671
833

'■J89

407
212
68
34

393,405

3.041
11.954

CI
28.297

56.417
68.983
49.306
62.159

7,577

-5.980
-558
Cl
1.172

-694
5.144
4.348

3.157

51,370

2.576
4.999
Cl
5.979

8.424
6.215
9.471
6.542

309,045

22.942
48.263

Cl
48.240

59.017
48.059
63.498
73.382

184,Sm

6,193

24,872

Cl

10.829

27.784

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 or more

20.258
36.276
26.541

Footnotes al end of table

Business Returns/ 1975 • Partnerships

291

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry— Continued

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

S«t*ct«d mduttry. stz* of butlnMs r«c«<ptt'

Total
number of
partfMnMpt

AB pvtrwrthlps rtportlng dcfmctoUon

NuiT*«r of
pwtJWrtMpa

Pwt Inconfo
deficit)

Partnerthlpa roporting both depreciation and depreciable asaeta

Numbw of
partnerahlpa

B4ialneaa
recelpta'

Hat ktcome
(leM
denctt)

Depreciable
ataata

Accumulated
depreciation

Serv toes— Con tl n ued

Tom

Under $10,000 ,

$10,000 under $25,000

$25,000 under $50,000

$50,000 i«Jer $100.000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 or more

Amueement and rvcrarton bbtvIcm,
indudktQ motton pldma

Tom

Uno» SIOOOO

$10,000 ucxJet $25,000

$25,000 utxte $50,000

$50,000 unO« $100,000

$100,000 ureloi $200,000

$200,000 unde< $500,000

$500,000 undw $1,000,000

$1,000,000 w mwe

Mnrtifgt Hid hMW) Mfvletc ToM

Tom

Under $10,000

$10,000 uixJa $25,000

$25,000 undef $50,000

$50,000 unO» $100,000

$100,000 ureW $200,000

$200,000 under $500,000

$500,000 under 51,000,000

$1,000,000 or more

■edlcal end nultti MrvlOK OtflCM ot

Tow .

Under $10,000
$10000 under $25,000
$25,000 under $50,000
$50,000 under $100,000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 or more

IMdIcal end noffli MrvKm: OtMr

TotH .

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

$100,000 under $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

TottI

Under $10,000

$10,000 under $25,000

$25,000 under $50,000

$50,000 under $100.000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1000,000

$1,000,000 or more

Englnoerlng ind vctiltectiinl MTriCM

Tom

Under $10,000

$10,000 under $25,000

$25,000 under $50,000

$50,000 under $100,000

$100,000 ufOer $200,000
$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

Accounting, nidttlng, and booMeeplng
: ToUl

Tot*

Under $10,000

$10,000 under $25,000

$25,000 under $50,000

$50,000 under 5100,000 .,

$100,000 under $200,000 . .
S200.000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

Footnotes at end of latile

11.111

3,2(9
2,336
2.229
2,037

$56

tajiT

7.519
3,083
2140
1,509

i7.4n

1,833

849

1,525

2.434

3.528

5,473

9,410

958
!•)
(•)
1.509

1.466
3,922

1.257
925

2.062
1.551

1.905
2.557
4,828

5.854
5.946
1.552
1.245

n

802

10,167

IjOS

666

866

1378

13T

2.404

567

267

MM

2.201
1.537
2.028
1,636

4,491
2,304

14.003

732

583

1.057

1.899

3.394
4,779

7.076

CI
CI
C)
1,174

1.332

1.:"

635

2.269
4.024

9.7M

1,504
CI
S19
1.455

2.240

2.266
578
255

516.342

10.214
26.502
74.986
123.220

127.968
86.706

11.588
38.725
57.577
95.373

121,813
174,992
105,371
693.987

3.143
10.534
38.886
141.090

495,953
1,451,550

642,980
1.435,915

CI

CI

CI

86.081

205.302

1.021,

422,660

569,704

1,911.452

I")
10329
36,723
55,009

290,651
430.439
220.320
866.21

7,620,39a

CI
25.045
87.530
305.056

785.467
1.731.650
1.040.852
3.642.219

(•)
17.904
49.020

152.034
241.515
178,362
760,180

4,069.962

5,912

CI

30.574

115,363

325,376

703.893

367.728

2.511.543

15.912

1.045

2729
4.092

2706
1.811

342.507

163.426
9,163
31,014
12,463

19,733
19,956
6.624
80.128

3.461

8.076
20.184

9.007
25.924

23,405

CI
CI
CI
2.024

2.120
9.733
3,532
5,516

1.614

462

1.920

1.437

5.956
10.451

5.475
20.408

98.740

675

928

2.402

6734

14.036
16.982
10.994
43.969

1,474

2,906
2,989
1.532
6.623

52,168

666
CI
886
3.416

5,796
10.139

4.551
26.477

91.742

-613
4,931
18.450
29.469

20.514
12.370

-213.816

-222.460

-6.332

-16,800

16,495

2,675

-1.326

-676

16.606

-5.509
2.009
5.026
45.444

242.361
703.709
271.577
266.139

CI

CI

CI

32,801

126,769
569,261
233.696
215.003

333.250

-6,158
2,690
4,998
12,643

115,612
114.448
37.661
51.136

4.379
10.317
37.033
152.903

405.813

882.055

508.346

1.759.350

-629
5.773
18,555

39.398
48.989
34.397
105.296

1,092,515

-2.370
C)

9.152
39,609

110,065
223.382
115.977
597.646

5,269

1.335

935

1,159

1,036

2,775
4,218

1,594

1,261

306

315

CI

1.420

2.620

3,924
4,490

C)
603
CI

756
721

2,240

2.206

337,456

7230
16.807
41.340
75.324

CI
68,561

6,176
29,739
25,442
75,490

101,032
161,139
104,644
691,223

CI

CI

28,677

101,873

406,617
1,289,140

615.471
1.370.321

CI

CI

CI

66.827

176.793
905.476
405,308
545,394

CI

I'l
26.514
35.046

227.824
363.664
210,163
824,927

CI

CI

53,667

200.265

557.923
1.425.399

CI

17.045

CI

117,279
219.266
158.706
688.966

C)
23.099
92,822

325.376

683.567

377,942

2,282,450

59,484

-357
3,406
10,01
17.096

-207,834

-210,361

-7,283

-21,408

11,949

6.064

-2.192

-311

15.666

-3.930
CI

3.652
30.278

203.749
619.906
259.637
261,081

CI

CI

CI

23,594

111,937
522,664
223.486
212.091

CI
CI

3.822
6.684

91,812
97,242
36.149
46.990

-2.416

C)
20.149
97.483

283.956

705.677

443.362

1,641.192

CI

5,658

CI

31,631
45,597
31,561
97.793

998,755

-3.118
CI

7.660
29,964

110,065
216.802

112.915
525.455

1,459
1,791
2.130

CI
1.659

154.616
7,721
25,171
11,156

11,938
19.464
6.552
77.961

C)

1.515

2,609

6533
16,046

8,643
24,269

21,538

CI
CI
CI
1.822

1,505
6.820
3.452
5,459

CI
CI

1.475
787

5.026
9.226
5.191
16,830

I'l

1,778

4,547

10,154
15,731
9,956
41,030

CI
303
CI

2,546
2,745
1,434
6.357

47,816
391

CI
627
3,013

5,798
9.706
4.453
23.667

113,835

12.421
14,134
15,414
17.696

CI
23.469

623.645
86,335
87,850
93,213

144.756
260.966
104.045
475.350

967,567

32.166

CI
16.517
39,982

60.289
240.423
136.173
406,602

269M4

CI

CI

CI

22,665

20,856
104,292
41.455
66.536

697,873

CI

I'l

18.199
17.297

59,431
136,131

94,718
342,066

844,666

7,903

I'l
16190
39,027

100,675
166,005
109,326
397,042

CI

5.206
C)

23.123
27.662
19.606
55.928

437,123

2951
CI

5,700
28,081

44.356

91.959
39.107
233.588

292

Business Returns/ 1975 • Partnerships

Table 2.6— Receipts, Net Income, Depreciation, and Depreciable Assets, by Size of Business Receipts and Selected Industry— Continued

[All figures are estrmates based on samples— money amounts are in thousands ol dollare)

Sslactod Indutlry. tlz« of buslneu r*c«lpta'

Total
number of
partrwfthlps

All psrtmrvhlps reporting depreciation

Number of
partnership*

Het mcome
(teta
defldl)

PartnersMpa reporting both depreciation ar>d depredabte asaets

(leu
defldt)

Depredabl*

Accumulated
depredation

Sen/ices— Continued

Accountlrtg, audmr>g. and t>ookkeeplng
aervtoec CerWied pubHc accountanta

ToW

Under S10.000

$10,000 under S25.000

$25,000 under $50.000

$50,000 under $100,000

$100,000 under $200,000

$200,000 under $500,000 ,

$500,000 under $1,000,000

$1,000,000 or more

Accounting, auditing, and bookkeeping

■ervlcea: Other accounting, auditing.

and bookkeeping aervlces

Total

Under S1 0,000
$10,000 under $25,000

$25,000 under $50,000

$50,000 under $100.000

$100,000 under $200,000

$200,000 under $500,000
$500,000 under $1,000,000
$1,000,000 or more

Other services

Total

Under $10,000

$10,000 under $25,000

$25,000 under $50,000

$50,000 under $100,000

$100,000 under $200,000

$200,000 under $500,000

$500,000 under $1,000,000

$1,000,000 or more

2.014

2.153

533

255

1,305
870

23,940

12,959
4,184
2,690

1.599

1.604

78

n

(•)

CI

(■)

I'l

(•)

1.03/

83.921

rum

276.467

?nss

637.509

5?4

354.958

243

2,488.093

1.171
736

I1,S«5

3.920
2.497
1.863
1.365

1.176

225,230

4.266
18.009

80.351
66.384
56.220

826,524

11.350
41.563
66.767
92,61 1

164.393
178.444
66.838
204.558

47.330

CI
CI

l-l

2.522

4.311
9.367
3.978
26.282

4,858

531

48,647

17.160
4.133
5.424
4.652

3.900
5.327
2.517
3.534

(•)

O

(•)

33.168

91.653
204,979
106.005
594.017

57,913

-845

18.403
13.601

—40.324
9.135
9,900
17,532

23,199
31,298
1.650

7.177

CI
CI
CI
752

CI
61.380

1.880

1.975

515

233

276.467

617.183

350.318

2.259.000

2,440

904

5,686

1.739

1.022

1.176

736

574

2.591
11.471

66.384
50.974

502,998

4.521
16.637
42.896
49.765

84.547
106.674

CI
159.930

944,187

C)

I'l

CI
23.543

91.653
198.399
104.720
521.826

54,sm

-1.282

18.403
11.824

13,972

-33.813

-2,922

2,028

10,934

11,540
19,923

CI

7.734

43,420

l"l
CI
CI
2.117

4.311
8.934
3.961
23.492

252

2.383

95,440

15.153
1.809
4.147
3.177

2.190
4.015
CI
2.640

C)

CI

CI

18.404

28.399
74.966
32.738
231.839

2.261
2.265

25.638

6,993
8.118

86.402
19.326
37.209
39,829

31.988
55.937

CI
34.961

C)
C)
I'l
6.812

15.533

39.567
18.495
97.555

3,745
3.140

IOO,497

34.522
4.229

8.504
11.669

8.158

12.350

CI

8.706

I'l Estimate is not shown separately because oi the small numtier of sample returns on which il was based However, the data are included in the appropnate totals
'Total receipts for induslnes in Finance, insurance, and real estate, and Business receipts for all other industries

NOTE "Contractors not allocable.' "Wholesale and retail trade not allocable, and Nature of business not allocable" are not shown separately t)ecause ol the small number of sample returns on which they were tiased However, the
data are included in the appropnate totals

Business Returns/1975 • Partnerships

293

Table 2.7— Receipts, Payments to Partners, and Net Income, by Number of Partners and Selected Industries

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

Alt tcttv* p*rtn«f»hlps

SalariM and wag«

Number of
partrwnhlpa

Psymenta to partners

Number of
pvtnerttilps

Number ot
partrwrshtpa

Number of
partnertttlps

Net Income
(less deficit)

PaHnershlps With and
Without Net Income

AQrtcutture, torwtrya md lIlMnQ

Farms

FieW crop

Frui tree nut. and vegetable

Uvestoc*

Other

Agnculti^ services, lorestry, and fishing

UMng .

CM and gas exnction .
CW>9r mnng

General contractors

Special trade contractors

Plumbing. heatK>g, and ar concWoning .

Painting, paper hangmg. and decorafing

htasonry, stoneworV tile setting, and
plastenr^

Contractors, not elsewtiere c
Contractors not allocable

Hanufecttrttg .

Lumber and wood products, except hjmiture .

RnntKig, publishing, and allied mdustnes

Machmery. except etectncai

Other manufactunng industnes

TranipotUtion, communtcatlon, elecMc>
OM. and MftttVY servtcet

Transportatjon

Tfuctung and warehousing

Other transportation

Communcaton, electnc, gas. and

sanrtary services

WholeMte and ratal trade .

Wholesale trade

Retail trade

Buhing matenaJs. hardware, garden
suppify. a/Kl mobile home dealers .

General rnerchandsa stores

Food stores ,

Grocery stores

Other rood stores

Automotive dealers and service

Motor vehKie dealers
Gasoline service statxxts . .
Other automotive dealers

Apparel and accessory stores

Fumture and home turrashmgs stores

Eating places

Dnnking places

Liguor stores

Other retail Uade

Wholesale and retail trade not allocable

Rnartce, Inwrartce, and real estate .

Fnance

Banking, and credt agenoes other than

Seo/rty. commodrty brokers, and services

Holcfcig and investmenl companies
Insurance agents, brokers, and service

Real estate

Operators and lessors of buildings

Lessors, other than buMtngs

Real estate agents, brokers, and managara .
Other real estate

Hotels and other lodong places

Motets, motor hotels, and towist courts

Other lodgmg places

Personal services

Laundnes. dry deanmg and gannent senices .
Beauty shops

Barbershops

Other personal servKas

Busness services

AutomoMe repav and services

AuiorrxJbile repair shops

GerteraJ automobile repar shops

Otfwr autOfTKibile repair

Aulomobite panung and other services .

Uscellaneous repat services
Amusement and recreatxyi semces.

indutSng motwri pictures

Uedcai and heanh services

Offices of physoarw .

Other medical and health services .

Legal services

En^neermg and ar:hrtectural servtces .

AccouTTting. audrtng, and bookkeepng 8
Certfieo piWc accountants
Other accointir^g. auditing, and
booUteepng services

Other services

(10)

LOUOM

123,173

110.106
41,363
12.301
52,529
3.893
13.067

15,571

12.974
2.597

60.794

24,594
36,119
4.629
4,511

22.161
(•)

29.336

5.158
4.834
2.376
16.958

14.512
9.789
4.723

31,003
162,289

9.110
3.601
22.070
14.991
7.079

27.629
5.653

16.100
5.876

13,034
11.049
23.018
9,388
4.196
39.192
(•)

106.595

1.928

2.249

102.418

6.884

320.878
260.635
32.349
15.901

11.993

190.956

14,434
7.003
7.431

24.099
8,163
8,033
2,170
5.733

28.127
20.817
15.348
8,317
7.031
5.469

11,111

16,217
17,492
9.410
8.082

2S,474
6.278

10,967
7.563

3.404
23.940

351.062

12.612.792

317,936
109.361
53.761
144,735
10.059
33.126

11.530,643
4,083.827
1.392.531
5.720.865
333.420
1.062.149

223,777

4401.011

213.238
10.539

2.626.571
1.374.440

135.460

12,347.098

57.699
77.622
10.222
9.339

8.883.606

3.457.219

647.073

254.032

10.114
47.947
CI

446.377

2.109.737

CI

74,595

6,842,600

12.385
12.225
5.337
44.588

1.050.981
513.626
515.494

4.762.499

53^1

37.211
23.420
13.791

76.327
372.524

23.057
8.890
49.457
33.853
15.604

59.752
12.701
34.203
12.848

29.527
25.368
59.318
20.385

9.291
87.479

CI

1.422.954

12.524

23.796

1.386.635

21.159

1.549.716

1.246.305

173.300

70.229

59.882

70.081
35.353
34.728
53.869
19.383
17145
4.540
12.801

87.694
48.191
32.804
17796
15.008
13.387

24.007

87.624
60.886
37.209
23.677

94.171
16.130
39.753
31.392

8.361
86.452

1.963.183

1.154.935

608.248

16.009.402
29.133.499

6.298.968
5.179.301
1.119.667

7.582.168

3.014.909

3.615.399

951.860

1.346.581
1.720.168
3.254.804
623.152
1.006.656
4.231.147
CI

32,405,970

o.ooiin

175.229
3.442.768
2.384.114
1.671.594

24.732.265
20.857.543
527.156
1,103.310
2J44.2S6

30,187^26

2.841.136

1.533.327

1,307.809

1,170.098

441.087

249.492

77.671

401348

2.172.581

1.427.862

1.049.386

540.569

508.817

378.476

556.503

1.607.944
5.410.602
3^95.601
2.115.001

7.991.476
1.696.319
4^14.605
3.971.526

J14J2>

11,390

6.384
1.874

661
2.977

872
5.006

2.032
1.168

23,484

8.132
15.352
2.100
1.741

2.156
1.535

6.655
4.558
2.097

1.315

108,616

5.757
2.054
12.158
8.261
3.897

16.985
3.093

10.946
2.946

7.761
6.053

15.495
6.217
2.947

16703
CI

S3J97

206,943

103.935
32.057
24.393
37.354
10.131

103.006

141J82

66.391
74.991

510,(33

217.893
292.740
48.145
25.232

448,989

59.991
76.383
39.628
272.987

199.724
144.902
54.822

50.191

2,707,965

146.718
83.525
364.996
275.515
89.481

341.087
110.814
163.973
66.300

120.573
117.165
501.425
73.508
44.858
328.918
CI

1,677 J48

474

29.574

534

429.380

1.961

31.867

4.279

153.293

46.049

1.033.244

39.450

885.081

2.567

7.445

2.805

76.527

1.227

64.191

06433

6445,441

8.334

516.164

5.003

280.301

3.331

235.853

11.285

188.949

3.603

68.179

4.465

68.941

678

13.000

2.539

38.929

7.484

217.560

7.80O

134,669

5.951

100,978

2.875

39,858

3.076

61,120

1.849

33.691

3.502

55.302

4.819

272.824

13.734

1.192.041

7.791

635.810

6.943

566.231

22.573

1.775.470

3.146

397.342

8.877

1.647.543

6.695

1.573.971

2.182

73.572

6.979

147,667

12.385

10,091
2,602
2,050
4,870
669
2,274

5,626
8,613
1,392

6,638

1,276

1,337

625

3,400

2,536

2,002

534

4,969
3.203
1.766

6479
1.874
3.032
1.673

2.892
2.801
6.001
2.268
1.612
9.039

n

20.144

3.724

382

310

3.032

2.054

1.671
1.135

618
6.600
1.187
2.541

612
1.260

3.791
3.999
3.251
1.740
1.511
748

2.724

2.558

2.700

929

1.771

3.779
1.667
3.847
2.636

1.011
3.827

2,640,106

134,007

97.761
29.723
20.130
42.176
6.732
37.046

10,759

11.075
7.684

239,291

108.386
130.905
22.597
12.179

122,316

26.646
16.379
14.048
66.344

26.688
21.682
6.006

132.007
444.439

44.100
9.671
57.538
38.189
19.349

84.458
28.800
41.598
14.060

30.863
33990
66.086
18.076
16.936
93.821
CI

462,990

6.229
130.685
69.440
61.162

206.492
137.486
6.223
32.718
31.065

1,063,630

29.426
17.321
12.105
67.799
10.072
22.466
10.693
24.569

69.778
38.803
34.118
17.852
16.266
4.685

35.813

34.435
184.118
134.504

49.614

230.034
69.826
290.171
266.963

23.208
33.427

76,691

70.304
26.148
7.297
35.042
1.817
6.387

3,050

2.066

31.163

14.214
16882
2.137
1.320

2.061
11.364
CI

14,166

2.800
1.696
1.332
8.338

9.264
6,869
2,415

2,637

14,026
9,760
6,249
2,933
3316
3,611

5,011

5,227
6,785
2,912
3,873

10,446
2,268
5,657
4,393

1,264
8,595

053,022

629.464
236.366

85.505

299.439

7145

24.568

06,072

71.372
16.600

309,790

279.776
30.009
3.613
1.274

2.437
22.686

CI

77,939

22.267
4.162
8.549

42.961

127.420
60.162
67.258

15.325
82.242

75.255
199.554

5.182
1.755
11.016
7.769
3.246

19,952
5.573
22.281
17.672
4.609

15.719
3.902
8.270
3.547

50.888
29.494
12.091
9.303

6.030
5.765

11.781
4.846
2.668

17.591

CI

9.109
12.136
35.091

8.636

6.904
29.984

CI

262J42

0,512.019

35.301

822.316

797

615

33.889

2.196

31.677

257.307

533.332

6.846

224.746

194.326

13.556

e.603

8.261

8.683.758

7.903,839

159.784

202.682

417.453

00,611

1,025,490

11.376
5.942
5.434

10.470

440.935
229.407
211.528
16.168

3.870

284.905
28.299
7.470
3.754
3716
20.829

4.712

71.841
58.045
9.196
48.849

24.032
7.921
23.545
21.977

1.568
66.087

100.156

97,270
36,621
10,528
46,879
3,242

43,736

16,818
27,918
3.764
3.221

3.837
17.096

23,219

4.341
3316
1.992

13.571

13.151
8.776
4.373

10,100,034

962.412

909.681
382.123
113.096
399.305
16.155
72.731

274,275

162.486
111.789

273,559

179.431
94.128
9.890
4.526

10.070
69.642

12.426
10.579

233.460
93.911
139.549

21.853

121.848

132.837

341.367

7.733

26.686

2.945

11.006

19.400

53.661

13.301

38.962

6.099

14.679

23.314

53.971

4.324

14.671

14.346

29.290

4.644

10.010

9.317

13.441

9.016

17.234

19.431

76.489

8.232

19,507

3.918

8,796

29.629

60,677

CI

CI

206,606

5,570494

12.759

114,014

517

6.264

788

10.219

11.454

97.541

4316

9.763

271.732

5.446.827

242.949

5.308.332

19.247

59.480

6.412

47.628

3124

31.387

154,746

1447435

13.094

360.819

6.476

195.078

6.619

165.741

21.166

56.668

7.335

29.618

7.096

6.341

1768

1.910

4.966

18.699

21.143

807.339

17.268

79.538

12.454

21.179

6.762

11.179

5692

10.000

4.814

58.359

6.833

15.912

11.599

342.507

14.003

71.128

7.076

23.405

6.927

47.723

22.099

98.740

4.249

16.449

9.738

62.188

6.754

47.330

2.984

4.658

11.665

46.647

NATS of buemeea not slocaM*

Footnotes at end ot table

294

Business Returns/1975 • Partnerships

Table 2.7— Receipts, Payments to Partners, and Net Income, by Number of Partners and Selected Industries— Continued

{All figures are estimates based on samples— money amounts are in thousands of dollars!

Partnership* wKti 2 partners

Parlnenhlpa

Salafi— and wag—

Numbar of
parmarshipt

Payments to partners

Number of
partnerahlps

Numbef of
partnerslilps

Patinerships With and
Without Net Income

All Industrie*

Agrlcultur*. forestry, and flalitng

Farms

TieW OOP

Fnjit tree nut. and vegetable

tjvestodr

Other

Agncultural services, forestry, and fishing

Oil and gas extraction .
Other mining

Conatructlon

General contractors

Special Bade contractors

Plumtxng. lieating, and air cortditoning .

Painting, paper hanging, and decorating

Masonry, stonewort^. tjle setting, and
plastenng

C:ontractore, not elsewhere classified .
ConlTaclofs not allocahle

Lumber and wood products, except tumrture
Pnnting. publishing, and all^ industnes
Mactiinerv. excepi electncal
Othei manulactunng industnes

Transportation, communication, electrtc,
gaa. and sanitary aervlces

TranspoitaWin

Tnjcking and warehousing

Other transportation .
Communication, electnc. gas. and

samta/y sennces

ttfholeaale and retaft trade .

Wholesale trade

Retail trade

Buikfing malenals. hardware, garden
supply, and mobile home dealers
General merchandise stores

Food stores

Grocery stores

Other food stores

Automotive deafers and sen/ice stations
Motor vehicle dealers
Gasoline sennce stations
Otfier automotive dealers

Apparel and accessory stores

Furniture and home lumishings stores

Eating places

Dnnking places

Ljguor stores

Other retail trade

Wholesale and retail trade not alfocable

Finance, fnsurancc, and r«al •atate .

Finance

Banking, and credit agencies other than
banks

Secxmty. commodity brokers, and services .

fielding and investment companies
Insurance agents, bickers, and sendee

Real estate
Operalors and lessors ol buildings
Lessors, other than buildings
Real estate agents. tKokers. and managers
Other real estate

Hotels and other lodging places

Motels, motor hotels, and tounst courts

Ottwr kxjging places

Personal services

Laundnes, dry cleaning and garment services .

Beauty shops

Bartier sivips

Other personal services

Business sennces
Autonvjbtte repair and services
AutomotMie repair shops . .

General automobile repair shops —

Otfter automobile repax

Automot)ile parking aryj other sennces .

Miscel^neous repair servK:es
AmusemenI and recreation services.

including motion pctures
Medxial and health services

Offices of physicians

Other medK:al and health services

Legal services

Engineenng and architectural 9ervH:es

Accounting, auditing, and bookkeeping services

Certified public accountants

Other accounting, auditing, and
bootrheeping services
Other services

ttotuT* of business not sllocabte

Footnotes at end of table

671,693

69,070

78,39?
28,786
6.974

39.set

3.052
10.678

S,351

3.988
1,363

S2.S16

20.408
32.037
4.195
4,194

4.368
19.280
CI

23,947

4, 167
3,662
2.072
13.046

11.623
8.052
3,571

24.253
137.291

6,508
2,739
18,967
12,917
6,050

24,520
4,762

14,674
5,084

9,220
18.665
8.442
3.644
33.306

n

1M,74S

30.202

149.654
124.746

8.707
3.889
4.818
21.085
6.745
7.557
1,970
4,613

19,942
17,957
13,691
7,334
6,357
4,266

9,620

9,680
11,472
5,606
5,664

13,793
4,276
7,266
4,410

2,856
18 142

1,343,386

178,140

156,784
57,570
13,948
79,162
6,104
21,356

10,702

7,976
2,726

40,816
64,074
8.390

8.736
38,560

n

45,894

8,334
7,324
4,144
26,092

23,246
16,104
7,142

46,506
274,562

13,016
5,476
37,934
25,834
12,100

49,040
9,524
29,348
10,168

22,560
18,440
37.330
16.884
7.288
66,612
f)

369.490

60,404

57.458
9.778

299.306
249.492
22.776
16.424
10614

283,864

17,414
7.778
9.636
42.170
13.490
15,114
3,940
9,626

39,884
35,914
27.382
• 4.668
12.714
8.532

19.240

19.360
22.944
11,216
1 1,728

27.566
8.556

14.532
6620

74,334,753

8,186,214

7.449.727

2.754.516

693.354

3.827.383

174.474

736.487

1,668,879

5,653.972

2.814.146

537.056

220.310

394.293
1.662,487

n

4,276,075

656,957

327,715

327,902

2,963,501

1.195.055
749,366
445,689

8.890.518
21.132.522

1.249.105

699.796

4.563.273

3.749.695

813.578

5.959.854

2045.953

3.160.749

753.152

931,143

1,074,706

2,095,726

527,737

803,298

3,227,884

CI

9.125.483

1,098,436

66.169
337.782
694.485
528.757

7.496.290

5.736.922

205.140

626.405

927.823

10,971,535

1,116,839
516,463
600,376
898,978
316,021
236,224
66,608
280,125

1,173,411
1,148,594
904.180
466,234
437.946
244.414

442.5%

735.169

1,886,335

970,807

915.528

1.458.829
587.050
677,561
534,917

219,448

4,840,975

8,707

141,141

4.694
1.273

437
2.251

733
4.013

61,284
19,959
11,040
24,373
5,912
79,857

1,534

64,194

834
700

23,793
36,401

20,468

383,449

6,864
13.604
1.726
1,643

132106
251.343
40.851
22.869

2,458
7,777

54,281
133,342

1,734
1,229

5,922

4,135
1,787

10,965
76,758

3,806
1.484
10.283
7.062
3,221

14,850
2.435
9.996
2.419

6.477
5.175
12.752
6.354
2.467

n

61

716

2.966

15.858
11.746
1.333
2.245
534

67.298

9.639
2.763

4.131

612

2133

5.885
6.565
5.145
2.402
2.743
1420

2.968

3,070
8,970
4,565
4,405

11.909
2,298
5,498
3,730

297.110

45,67
50,475
30,817
169,947

144,420
104,845
39,575

332.061
1.461.036

79,001
55.512
239.302
179.350
59.952

261.018
66.835

142.979
51.204

77.973
69.658

342.391
57.779
34.687

243.715
CI

15,368

3,443
3.496
8.447
57.209

285.355
207.063
2.604
55,870
19,818

1,634,831

158,874
74,637
84.237

150.508
46.912
66,357
11.855
25.364

109.090
103.195
85.084
32.921
52.163
1

161

40.964

89.169
341.073
134.263
206.810

241.231
97,425
187.578
143.175

92,715

1,158,100

7,517

79,008

5,732
1.390

929
2.922

491
1.785

52,276
14.984

9.175
24.126

3.989
26.732

379

8,052

236
143

4.900
3.152

C)
35,153

1.757
302
4.046
2.720
1.328

5.383
1.424
2.795
1.164

2.323
2.308
4.073
1.889

1,348
7.307
CI

5.722
4.056

n

1,116
404

23,757

372
4,809

2,474
CI

2,636
3,262
2,747

1.050
1.368

1.622

936

1.874

1.270

3.064
C)

74.889
97.643
16996
10.641

11.716

51,684

9,217
10,411

7,411
24,645

18,337
14,442
3,896

CI

381.000

24,910
4,420
42,075
29.460
12.595

64616
18.522
36.454
9.842

19.936
24126
39.774
12.697
13,361
72,529
C)

120,498

17,169

CI
CI

15,273
29,114

74.215

40.421

CI

21,735

11,224

324,706

11,383
6,484
4,899

61,925
7,368

22,373

CI

12,708

32,617
29,943
27,031
13,724
13,307
2,912

23,102

8,850
48,852
27,102
21,750

38.681
20,489
32,594
24,346

.8.248
26.270

360,567

54,896

49,638
16520
4.417
25.663
1.218
5.058

1.3

14.659
1,660

1,149

1,622
9,606

396,599

382.335
146.922

34.157

195.943

3.313

14.264

27,534

21.S
5.9

147.104
23.007
2.763
1,066

2,105
17.073
CI

7.461
5617
1.644

47.523
30.815
16708

863

19.785

80,897

180,419

11.753
69.068

40.167
140.160

3.736
1.269
9.631
6.911
2.720

12,683
3,560
17,019
13,299
3,720

13.760
3.282
7.354
3.124

35,367
19.796
8.126
7,445

5153
4.660
9.544
4.354
2.232
14,700
CI

6,942
7.573

19.840
7.873
5.069

24,234
CI

116,119

2,445.083

12.111

142.415

306

113
11.692
1.391

7.299

2.018

133.096

3666

102.617
90.310
4.562
4.194
3.551

2.299.012

2.019.551

44.192

61.701

173.568

61,815

326.931

6,618
3,120
3.498
9.228
3,526
2,792

';'307

129.285
66.972
62.313
11.704
6617
1,175
CI
3.431

9,306
8,307
5,531
2,663
2,866
2,776

90.147
16.464
5.821
3.067
2754
10.643

4,254

4.224

3,216
4,375
1,666
2,707

15.646
19.677
4.182
15.395

5,600
1,412
3,514
2,436

8.408
3.396
5.143
4.242

1,078
5.963

901
22.737

79,360

69,641
25,518

6,070
35474

2579

2,809
1,035

13,755
24,610
3,406
2,971

18,043

3.553
2.492

1.705
10.293

10.624
7.268
3,366

7414
9,242
4106
5,134

11,300
3,095
6,259
3,805

2,454
9,648

3,581,322

827,368

575,046
251,594

53,082

263,186

7.186

52.322

102,491

68.538
75,458
8,268
3,934

45.662
7.037

114.614
64,257
50,257

17,214

73.046

112,238

249.366

5,517

15.612

2,235

7.501

16.596

40.639

11.318

29.664

5.280

11,155

20,352

40.664

3,514

8.909

12966

23.254

3,852

8.421

8.026

10.319

7.562

12.686

15.826

51.663

7.362

16.062

3.382

7,029

25,378

48,101

CI

CI

140.250

1,364,605

6.637

23.326

2.992

5.048

31.173

1.334.702

16.977

1.275.600

7.979

24.687

4.818

24.690

1.399

9.826

11,166

844,347

8,036

118.181

3,698

60.370

4,338

57611

18.435

45.313

6.060

22.458

6.754

6.196

1.566

1.640

4.063

15.019

15.293

257,062

14.901

50,196

11.066

18,023

5.979

9,858

6165
32,173

13,664

65,532
31,362
8,744
22,636

21,732
7,270

11,783
8,700

3,083
22,032

Business Returns/ 1975 • Partnerships

295

Table 2.7— Receipts, Payments to Partners, and Net Income* by Number of Partners and Selected Industries— Continued

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

Pir1n«r«hips with 3 partners

PirtTMrthlp*

BuslncM
rtMtpts'

SalwiM and wagM

Numbar of
partnarshlp*

Paymants lo partnara

Number of
partnerships

Interest pakt

Number of
partnerships

Number of
partnerships

Net Income
(less deficit)

()0)

Paiinershlps With and
Without Net Income

AJI Industries

Aorteutture, forestrv, and flshlr>o

Farms

FieW aop

Ffut. tree nut. and vegetable

Livestock . .

Other

Agncutlurat services, forestry, and fishmg

Mimng

Ol and gas axtrection

Other mining

Conetructlon

General contractors

Special trade contradofs

Plumbing, heabng. and air condittoning . . . .

Painting, paper hanging, and decorating

Masonrv. sloneworli. tife serting and
plastenng —

Contractors, not elsewhere classified
Contractors not allocable

Uanufscturtng

Lumber and wood products, except turnrture
Pnnting, publishing, and allied rr>dustnes

Machmery, eicepi electncai

Other manutactunng induslnes

Transportation, communication, etoctrlc,
gas. and santtary services

Transportation

Trucking and warehousing

Other transportation

Commumcabon, eiectnc. gas, and

sanitary services

WfTtdeaale and retaU trade

Wholesale trade ,

Retajl trade
Building materials, hardware, garden
supply, and rnobile home dealers
General rnercharxJise stores

Food stores

Grocery stores

Other lood stores

Autonwbve dealers and service stations
Motor vehicle dealers
Gasoline service stations
Other automotive dealers

Apparel and accessory stores
Furniture and home lumisnings stores

Eating places

Onnlung places

Uguor stores

Other retail trade

Wholesale and retail trade not allocable

Finance. Insurance, and real estata

Finance
Banlung. and aedfl agenoes other than

banks
Secwity, commodity brokers, and services .

Holding and irtvestmenl companies . .

Insurance agents, txokers. and service

Real estate
Operators arxJ lessors ol buildings . .
Lessors, other than buildings
Real estate agents, brokers, and managers .
Other real estate

Hotels and otfter lodging places
Motels, fTXJtor hctefs, and tounsi courts
Otfier lodging places

Personal services

Laundnes, dry cleaning and garment services

Beauty shops

Barber shops

Other personal sennces

Business services

Automobile repair and services
Automobile repair shops

General automobile repair shops

Other automobile repair
Automobile paf*jng and other services

Miscellaneous repair services
Amusement and reaeation services,

including moton pclures
Medicat anC health services

Offices ol physicians

Other medtcai and health sennces

Legal services

Engineenng and architectural sennces

Accounting, audrting. and bookkeeping services

Certified public accountants

Other accounDng, auditvig. and

bookkeeping services

Other servK»s

Natura of busintss not aBocabto

Footnotes at end of table

165,236

21,M7

19.297
7.510
2.546
8.797
444
1.790

2,577

1.919

6se

5,034

2.621

3.413

316

317

431
2.349

4,097

576

776

245

2.500

4,655
16.996

1.565

525

2.120

1.396

722

2.531
655

1.237
639

1,190
1.356
2.456
665
269
4,297
(*)

15,440

340

516

14.564

1,115

63.096
51.541
6.419
2.725
2.413

26,255

2,092
1,020
1,072
2.260
1,033
(•)
CI
665

3,967

2.179

1,423

613

610

756

1,320

2.355
3.459
2.033
1.426

5.768
1.241
1.524
1.168

356

95,708

21.351,811

aM^

2.633.083

57,891
22.530
7.638
26.391
1.332
5.370

2,460.493
962.585
354.079

1.176.816
67.01 1
172.590

7.7S1

678,071

5.757
1.974

380.528
298.443

18.102

1.065,353

7.863

10.239

»48

951

1,550,394
414,959
64,594
33,722

1.293
7.047

39,762
276,881

4.818
2.853
1.965

643.300

121.505
55.203
63.798

602.794

258.301
169.692
88.609

13.965

2.560.114

50.968

4.256.434

4,695

368.944

1,575

147.573

6.360

1.134.543

4.194

938.272

2.166

196.271

7.593

978.634

1.965

509.081

3.711

318.316

1.917

151.235

3.570

232.426

4.074

233.881

7,368

425.402

2,055

70,134

807

129,325

12,891

535,572

n

CI

1,020

12,441

1.548

43,366

43.752

252.523

3.345

110.529

189.294

3.809.041

154.623

3.106.344

19.257

106.855

8.175

216.246

7.239

379.596

64,855

)jn3.tK

6.276

386,568

3.060

231,016

3.216

155,552

6.780

152.185

3.099

57.771

CI

C)

I'l

CI

2.055

78.095

11.901

312.191

6.537

149.279

4.269

92.897

2.439

44,623

1.830

48.274

2.268

56.382

3.960

95.194

7.065

139.008

10.377

956.007

6.099

558.185

4.278

397.822

17.364

1.030.869

3.723

276.114

4.572

309.737

3.504

274.868

1.068

34.869

6.300

86.743

44.523

1,4»2,2«e

1,625

27.637

864
272
CI
526

CI
741

17.970
4.260

CI
7.607

CI
9.657

573

37.111

370
203

16.702
20.409

2,447

60.019

971
1.476
276
CI

30.241
29.779
5.453
CI

CI
1.024

CI
20.444

CI
13,024

1.199
687

904
640

2.015
666
242

1.736
CI

0.210

487

C)
CI

497
2,702

1,712

5,025

466

1,431

1.142

289

52.110

7.491
4.027
3.396
37.205

28.765
20.601
8.164

CI

438,192

99.115
338.306

24.891
13.068
77.304
59.851
17.453

49.350
21.623
15.749
11.978

24.508
13.010
71.336
11.497
6.538
46.804
CI

182,344

10.338

I'l

5.848
3.571

16.458

135.548

114,197

2.557

9.169

9,625

(79,809

77.252
43.716
33.536
20.870

9.020

CI

CI

8.794

30.597
16.011
10.123
CI
5.390

10.612

16.942
193.098

83.570
109.628

175,143
39,259
93,058
82,252

23.438

3,119

2,833

682

720

1.380

CI

286

83

39

1.151
CI
CI

272
232

CI

CI
6.839

1.819

1.172
CI

2.671

2.019

CI

120

346

6.049

CI
CI

451,779

28,117

24.672
7.152
4.327
12.204
CI
3.445

2,725

1.633
1.092

49,691

22,578
27,113

CI

CI

40,300

11.474
2.274
5.526

21.125

4.643
4.101
CI

CI

100,980

30.469
70.020

10,672
2,513
8.302
3.936
4.366

13.162
6.021
3.395
3.746

5.665
4.972
6.221

CI
1.643

12.192

CI

55,754

6.444

CI
CI

4.867
10.736

36.574
19,922
CI

4,585
13,212

168,620

5.130
3.502
1.626
9.171

CI

CI

CI
7.364

14.161
6158
5.255

CI

CI

CI

11.291

3.317
26.281
12.077
14.204

42.464

14,371
34.446
26.728

7.718
CI

96,635

1,760,379

13.896

139,303

12.984

5.117

1.120

6.452

295

912

133,724
59.175
15.817
57.926
606
5.579

522

30,253

230
292

27.317
2.936

3.687

48.079

1.824
1.863
147
CI

43.293
4.786
132
CI

CI
1.325

C)
4.348

1.141
569
572

CI

12.130

2.508
9.611

8,815

1.355
806
790

4.064

23.626
10.291
13.535

CI

43,280

13.287
29.922

3.575
1.214
3.608
3.046
562

2.045

3,026

CI

CI

49.900

1,341,893

6.664

93,267

196

4,612

153

3,950

6.333

84,725

445

621

42.861

1,247,985

36.803

1,128,534

2.814

25,912

1.451

30,077

1.793

63,462

13,205

135,869

1.650

54,956

899

30,727

751

24,229

1.047

2,476

462

1,969

CI

CI

CI

CI

231

311

2,??1

37,174

957

6,728

578

1.424

CI

C)

393

860

379

5.304

737

397

694

4.702

1,242

10.583

586

861

656

9.702

2 275

4.045

546

1.166

816

2.081

731

1.753

I'l

CI

1,020

11.361

127,466

1.504.671

19,535

207,222

17.846
7.156
2.222
9.025
443
1.689

198.207
92.908
22,314
78,430
4,555
9,015

1.835

60.778

1.280

355

43.213
17.565

4.042

35J74

1.460

2.582

240

250

21.116

14.156

1.191

592

CI
1.795

CI
11.246

3,310

442

561

237

2.076

1,704

1,469
882
587

3,073
14,452

1,954

1.308

646

2.476

644

1.193

903

1.140
2.197

56,753

2.280

CI

255
1.932

737

53.736
46.003
4.204

CI
CI
677

3.044

1.713

1.157

613

544

556

1.775
2.929

347
1.000

22.380

5.683
1.857
1.568
13.272

44.517
14.548
29.969

20.414
47.645

5,736
1.944

8.312
2.592
4.559
1.161

1.912

1.873
10.420

3.575
959

7.604
CI

8.529

12.640
2.358
4.791
4.012

779
5.205

182.723

170.284
121.172
19.963
26.036
3.113
12.439

-343.881

-387.290
43.609

135,778

70.362
65.396
11.783
5.401

12.588
35.624

82.011

-479
-223

11. %7
50.746

-2.323

12,653

-14.976

125.694
251.059

30.059
8.304
39.561
29.107
10.474

37.675
13.532
13.980
10.363

20.906
20.370
24.338
4.108
7.685
57.833
CI

CI

4.472

786

10.216

9.652

-66,695

1.111

29.157

757.166

-309.638

734.246

-302.537

9.666

20,237

5,681

-2.906

7,591

-24.432

245.192

1.025,777

46,273

-28.648

28,111

-9.171

18,162

-19.477

7,024

26.660

4,396

4,148

CI
CI

R

2,243

17.469

122.559

-19.209

15.471

9.163

2.602

9.955

1.102

5.717

1.500

4,238

16.291

11.119
369.966
314.530

55.436

505.880
50.133
91.614

6.118
-9.192

296

Business Returns/1975 • Partnerships

Table 2.7 — Receipts, Payments to Partners, and Net Income, by Number of Partners and Selected Industries— Continued

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

PartiMniilp* wtth 4 pa/liwn

PwtiMftMpt

Busmesa
racelpts*

Salartes ind wigct

Number of
partiMnMpt

Paynwnti (o paimcn

lnt«r««t paM

H«l Inconw

Partnerships With and
Without Net Income

U InduMrlM

Agrtctitur*. for«ttry, and nahtag

Famis

FieW crop

PnA tree nut. and vegetalito

tJvestodt

Other

AgncUtmJ services, forastiy, and fishing

Oil and gas extraction -
Other mning

General contractors

Special trade contractors
Plunibing. heating, and ajr conditioning
Painting, paper hangiru. and decorabng
Masonry, stoneworir. tile setting, and

plaslenng
Contractors, not elsewhere classified

Contractors not allocaOle

lajmber and wood pnxtucts. except furniture

Pnntng. puOlisnjng. and allied industries

Machinery, except electncal

OttWT manufactunng industries

Transportation, communtcattorv atactilu,
gaa, and aariltary services

Transportation

Truclung and warehousing

Other transportation

Communicatirm. electnc. gas, and

sanitary sennces

WfTioleaale and rvtail tnOt .

Wholesale trade

Retail trade

BuilrJing materials hardware, garrjen
suppfy. and motnle home dealers . .

General merchandise stores

Food stores

Grocery stores

OtJier food stores

Automotive dealers and service stattora

Motor vehicle dealers

Gasoline service statxins

Other automotive dealers

Apparel and accessory stores

Furniture and txime furnishings stores .

Eating places

Dnnking places

Liquor stores

Other retail trarle

Wholesaie and retail trade not a

Finance, Ineurance, ■r>d real eetitt .

Finance

Banking, and credit agerx:ies otiier tiian

tianks
Security, commodrty broirers. and servKMS
Holding and investment companies

Insurance agents, brokers, and service

Real estate

Operators and lessors of twidings

Lessors, ottier than buikjings

Real estate agents, brokers, ani managers
Other real estate

ffotels and otfier kxlging places

Motets, motor hotels, and tounst coifts

Otfier lodgng pieces
Personal services

Laundnes. dry cleaning and garment services .

Beauty sfiotM

Bartier stiops

Other personal services

Business servxres

Automobile re(>air and services

Automotxle repair sfvips

General automoOile repair shops
Other automobile repair
Automobile pariung and otfier services

Miscellaneous repair sennces

Amusemeni and recreatxm servicea,

inclurling motwn pxitures

MedcaJ and heeith services

Offices of physicians

Other medicaJ and health servicea .

Legal Sennces . .

Engineering and architectural servx»s
Aceouilina. auditing, and bookkeeping sennces

Certiflarj publx: accountants

Other accounting, auditing, and

bookkeeping BemcM

Otfier services

72,775

5,»9

5.715
2.346

93a
2,254
(•)

274

1,2S2

977
275

un

766
450

492
320
t72

CI

S,t91

t,OI3
4.678

f.t58

4e,>i«

fO.684

446

43

t0.t95

466

35.767

26.366
4.792
t.327
t.262

10,096

f.oea

532
550
432

CI
C)
CI

391,100
33,956

22.860
9.384
3.752
9.016

CI
1.096

5,008

3.906

3.064
1.600
CI

4,280

1,112
C)

c>

2.576

2,168

1.966

1,260

666

CI

32,764

4.052
18,712

1,864
1.004
2.804
1,692
1.112

1,568

C>

1,084
1,008
2.784
CI

1,096
4.632

40.780

1.872

143,068

113.544
19.168
5.308
5.048

40,384

4.328
2.128
2.200

C)

7.224
1.360

CI

CI

CI
626

C)

3.796

3.548

2.828

720

7.676
2.232
3.752
3612

CI
4.376

10,221,644

732,196

651,475
204.142
135,048
227.858

CI

70.721

304,153

173.895
130.258

823.512
90.603
C)

441,495

77.814
CI
C)
324.025

275.020
131.603
143.417

1.195,179
1.314.020

116.840
28.687
238.626
163.352
75,274

317.597
231,876

53,010

CI

51.471

149,396

175.566

CI

65.340
158.922

2,784M<

157.456

20.727
33.848
102.881
52.413
2.574.997

2.302.727
67,120
50.979
154.171

2J49,988

219.848
149.891
69.957
58.938
C)

C)

169.580
65.748

n
{•)
{■)

26.365
CI

65.544
469.815
329.559
140.256

660.883
202.628
263.540
259.124

C)
41.711

CI
CI

CI
3,183

516
2.667

317

CI
13
162
316

4.823

4,421

CI
CI
CI
CI

821,850

12,509

8.551

CI

CI

2,050

CI

3.958

10,817

4.513
6,304

40.270
4.861

18,298

2.282
C)
C)
11.039

3.509
CI
CI

CI

141,792

43.206
98.566

10,346

CI

16,631

10,124

6,507

14,924
9.876
2.606

CI

5.290
10.785
22,217
CI

3,180
11.119

124,935

10.111

C)

3.276

2.520

6.760

106.064

95.354

740

2.709

9.261

461,003

42.068
29,636
12.432

9.450

CI

CI

19.549
7,823
CI

I'l

CI
CI

CI

17.166
86,616
54,245
32.371

130.932
59.868

C)
7.220

8,375

182.034

899

9,609

777

211
CI

379
CI

122

7.760

1.160
CI

3.233
CI

1.629

29

1,036

CI
CI

CI
CI

316

8^85

261
55

CI

6380
1,905
CI

CI
CI
CI

CI

2,160
442

CI
CI
124

2.131

3,173
CI

I'
C,

cl

CI

41,196

12.509
26.667

5,475

CI

3,089

1.503

CI

4.207
2.730

CI
C)

CI

3.110
CI
Cl
5.0S5

35,14!

4.663

Cl
Cl

2.970
C)
18.795

12.173
Cl
Cl
4.184

84J31

2.081
1.519

Cl

Cl

Cl

Cl

3,494
8.007

Cl

Cl

20.490

41,190

1,126,426

3,631

36,366

3.464
1,233

527
1.527
Cl

167

34.502
11.644

6.811
15.311
Cl

1,864

388

4,696

279
109

2.027
2.669

411

26,578

328
163

Cl

24.861
717
Cl

Cl
131

Cl
506

•47

4,«1

259
Cl
Cl

448

688
Cl
Cl
3.325

192

9,538

159
107
Cl

9,033
6.816
Cl

Cl

Cl

2,823

15,425

490
2.333

5.059
10,366

246

Cl
327
177

Cl

862

Cl
719
435

Cl

199
99

Cl
Cl

3,080
2.413

Cl

Cl

I'l

92
389
Cl

"629

Cl

1,625
1,601
!•!
Cl
1.367

37,191

941,138

3.264

50.319

Cl

15
3.091
Cl
24.489

Cl

1.373
47.738
Cl
890.492

21.079

1.865

683

662

808.706
16,017
35.065
30.704

4,887

19,194

829
496
333

Cl

Cl

41.413
27615
13598

Cl
Cl

Cl
Cl
Cl
Cl

Cl

9.563
4.845
1.109
3.736

1.629

50,726

101,430

5,194

57,623

5.013
2.124

838
1.941
Cl

161

54.850
18,611
12,406
21.828

Cl

2.773

714

25,109

541
173

10.325
14.784

564

15,338

257
307
Cl

13.087
2.251
Cl

Cl
4,199

10,248

2.978
Cl
Cl

6.082

8.661
4.632
4.029

Cl

33,099

9.115
13.984

1.981

319

1,912

2.304
1.522

483
Cl
274
813

3.139
I'l

697
2.434

30,937

536,640

1.233

7.160

I'l
Cl

1.059

191

29.513

Cl
Cl

6.890

572

528.808

26.120

2.533

250

210

518.279
7.321
1.411
1.797

7,587

123,447

864
449
415
432

Cl

X198
24.031
10.167
2.793

Cl

I'l

Cl

1,221
329

Cl

Cl

Cl
141

56.172
4.343

Cl

Cl

Cl
3,932

Cl

Cl

606
694
543
151

8.192
4.728
2.639
2.069

1.770
276
851
825

7.508
1,222
3.072
3,054

Cl
456

Cl
1.099

Natur* of butloMi r

Footnotes at end ol (able

Business Returns/ 1975 • Partnerships

297

Table 2.7— Receipts, Payments to Partners, and Net Income, by Number of Partners and Selected Industries— Continued

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

Partrwfship* wtth 5 or mor* pcrtntrt

SalartM and w«ota

Numbtf of
p«rtn«f«hlp«

Paymtntt lo p«r1n«n

Number of
partnenhlpt

Nufflbor of
partntrtttlpi

Paiinershlps With and
Without Net Income

Fanm

F«td crop

Ffut tree nut inj vegeUMe

UwttStock

Other
AgncuRtm sefvicas^ totestr/. and fisiwig

Ori and gae extraction .
OUM' nmng

General contractors

Speaal trade contractors

^xnbnQ. heabng. and av condljonaig
Paaitrg, paper han^ng. and decorating
MaaontY, stonewod^ tile setting, and

Corttractors. not else««tiere dassitied
Convactors not allocatM

uxnber and «Mxd prorjucts. except tumttfe .
Pnntmg. publientfig. and allied industnes . . . .

Uacnmery. except electncal

Ottter manufactunng widustnes

Transportation, communtcallon, atocMc,

Trarapcrtation
Tnjclung and warettousvig
Ottier transportation

Communcabon. electiic gaa,
sanrtan* services

WliclaaaH and not mtt .

WNHesale trade

Retail trade
Bi^ng malenats. hanlware. gartten
supprr and motxie t>ome dealers
General mercfta/MMe stores

Food steles

Grocery stores

Otrwf 'ood stores

Automotive dealers and service
Motor vefvde dealers
Gasoline service stations
Otner automoiwe dealers

Apparer and accessory stores

Fumrtire and home hjrmsnin^s stores

Eatvig places

Dnnking places

Lxiuor stores

Ottier retail trade

wtxnesale and retail trade not allocabte

Flnanc«, Inaurance, and retail aetata

Fnance

Banlung. and credit agencies otfier ttian

banks

Secuity. cxynmodily brokers, and services
Holdng and nvestmenl companies

Insmnce agents, brokers, and service . .

Real estate

Operators and «$sors ol bukings

Lessors ottier tlian bukSngs

Real estate agents, brokers, and managera .
Other real estate

Hotels and other kidging places

Motels, motor hotett. and tcwist courts

Other kM^ng places

Personal servKes

iMMnim, i3ri cleaning and gafmant servteas .

Beauty shops

Barter shops

Other personal sennoes

Busviess servKes

Automobile repair and senrkxs
Automotkle repair shops
General automobtle repar a
Other autonxbite ra(>ar
Automotxie parking and other

Miscellaheous repav servces
Amusement and recreabon servicss,

fXJuttng mobon pidif es

Medcal and health servKes

Offices ot physioaRs

Other mertcal and health senioM .

Legal services

En^neenng and architecbnl seivicea
Accounbng. autMng. and bookkeeping

Carafied puUc accni'itants

Ottier sccountsig, auiftng. and

bookkeeping servK»s

Other services

I ot

7.027

6,702
2,742
1,S43
t,897
CI
32S

«J«1

6.090
30t

1.0II

799
219

SOS
4,406

293

219
1,201
CI
CI
431

50,269

412

947

46,910

412

72,359
55,962
9,749
3,637
3,011

2,553
1.562
991
322
CI
CI

CI

2,412
336

C)

C)

C)
290

CI

3,233

1,674

1.062

612

3,974

201

1,239

1,062

157
2,604

2420,440

•5,705

80.401
19.977
26,443
30,166

ri

5,304
200,396

5,956
1,509
CI

7.179
3,193
3,996

11.865

3<.04«

3.462
S33

2,359
2.133
CI

1,551
428
652
CI

2,313
1,646

11,636

CI

CI
3,344

2.197,704

1.273.494

8.260

20.589

1.244.645

6.164

918.046
728.646
112.097
40.322
36.961

42,063
22,387
19,676

3,191
CI

CI

CI

28,665
2,360

CI

CI

CI
1,959

CI

57.403
24,017
17,066
6,951

41,545
1,619
16,897
15,456

1.441

40,103,061

1,071,299

966.946
262,564
210,050
466,606

CI
102,351

855,928

137,511

CI

1,291,930

194,705
92,639
122.407
872.179

234.807
104.274
130.533

57,952

5794,114

325,638
133,272
362,526
327,962
CI

326.063
227.999

83.322

CI

131.54
262.185
556.1

CI

C)
306.769

16.2«7,721

4,437.669

75.892

3.027.772

1,334.225

979.895

10.649.937

9.709.550

146.041

209.680

782,666

13.051,910

635.957
461.924
59.997

n

CI _

CI

517.399
64,241

CI

C)

CI
49,295

n

646.223
2.096.445
1.437.050

661,395

4.840.895

630.327

2.963.947

2.902.617

5.393.916
25.666

16.130
3.123
6.653
3,324

CI
9,536

39JW

21,363
11,877

15,276
6,758
I'l

l"l
4,765

•1,462

4,347
16,941

5,376
54,796

23,030
17,329
5,701

794

108,893

1,673

224,645

392

32,476

75

12,977

264

31,7SS

735

26,19C

CI

CI

86

15,795

36

12,47!

37

2,638

CI

C)

187

12,802

141

23,712

395

65,461

CI

CI

CI

CI

276

27,260

1(474

1,032.117

1.234

454,974

65

20,697

259

416,758

890

17,319

318

72,866

17.322

504,277

16.406

466,467

425

1,544

266

8,779

225

25,487

•,»25

3.7t9.709

1,863

237,960

1,232

132,312

631

105,646

177

8.121

CI

CI

CI

cl

CI

CI

319

58,324

87

7.640

CI

CI

CI

CI

'■(

CI

I'l

CI

CI

C)

911

149.547

1,263

571.254

678

363.732

365

207.522

3.756

1,228.164

181

200,770

1,068

1.209.225

996

1^71.705

90

17.520

261

17,766

319
,244

CI

CI

1,570

542
1,028

•57,273
16,073

13.033
6.427
3,739
2,61

CI
5,040

6.946

4,380
2,566

4.539
4,244
CI

C)
18J96

2.146

C)
13.360

3,225
2,975
CI

CI

S94SS

26,769
27.066

3,043
1,552
4.072
3.270
CI

2.271
1.527

C)
CI

2,272
3,166
5,961

CI
CI
203

CI
CI
4.045

6.539

261.601

2,112

177,076

156
242

1,714
94

2,969

127,759

46,330

9,615

4,333

3,233

549

290

261

74,906
64,970
2,869
4,624
2,445

4.379

mjm

444
316
126

CI

CI

10,832
5,616
5.016

Cl

CI

CI

Cl

213
•1
•|
•1
•1

CI

11.748
Cl
C)
C)

CI

Cl

792
525
215
310

18.774
I»,976
88,232
12.746

1.026
101
661
593

128.399
14,278
190,608
163,566

66
356

7.242
3,727

•6,642

4,26t

4.018
1.278
1.233
1.360
Cl
250

772

606

66.242

13.242

12,773
222

54,778
46,133
4.315
2.276
2.055

9,704

2.279

1,427

852

Cl

Cl

Cl

1,529
247

C)

Cl

Cl
210

1,110
795

1.741
116

5,531.625

10.754

77,893
16.624
29.720
30.259
Cl
2.861

24.4(1

20.462
4.027

•6.017

84.518
1.4!
Cl

Cl

11,0«7

2,558
Cl
Cl
8.022

47.038
12.240
34.798

16.742
19.106

Cl

3.327
2.450

Cl

Cl

Cl

1.414
7.955

Cl

Cl
1.337

4,764,a05

536.295

18.558

249.966

267.771

2,241

4.246.269

3.947.048

73,663

75,839

149,719

473496

215,281
103,893
111,388

Cl

Cl

Cl

135,567
3,391
Cl
Cl
Cl
3,316

Cl

41,730
23,040
3,024
20,016

9.950
2.624
15.149
14.914

235
26.267

••,917
5,077

1.439
Cl
307

4471

3.
182

565

•0466

3161

93

242

2,626

395

57.310

51.649

4.131

620

710

2.271
1.393

Cl
Cl _

Cl

1,585
325
Cl

281

3,815

164

1,139

4,231,411

•0,199

81.576
19.010
25.236
35.862

Cl

8.621

•s,n7

70.487
15.410

56.668
2.263

Cl

23J«0

6.826

2.445

924

13,065

65.768
10.474
55.294

12.

49.62«

19.274
30.352

5,165
1,803
3.230
2.598
Cl

2,771
1.646

91
Cl

928
1.875

11.277

Cl

Cl
2.436

2,900,561

71,406

4,966
a,771
57.671
3.022

2,826.131

2.780,307

17,804

15.846

12.174

•34449

162.167
82.566
79.601
1.438
Cl
Cl

Cl

371,546
9,528

Cl

Cl

Cl
9,365

Cl

254,713
21,521
7,054
14,467

56,660
5,599
32,542
31,564

437,427

-51,765

-55,416

57,109

-54,609

-50,144

Cl

3,653

-152.950

-142,725
-10.225

-96,532
9,340
Cl

1*1
9,432

•4.167

-13,567
10,124
24,020
63,590

-2,521
-1.412
-1.109

120.415
148.569

23.775
6.054
13.501
11,074
Cl

9.111
4,155
5,363
Cl

16,774
8.002
36.614

Cl
Cl
33.794

26.489

2.771

201.579

-177.661

60,661

-2.722.774

-2.509413

-27.258

-60.419

-125.284

3.019.031

-173,423

-71,151

-102,272

8.703

Cl

Cl

Cl

-206.332
-632

Cl
Cl
Cl
-1,460

Cl

-404,784
561.749
521.681
59.668

2.416.157
98.233
741.479
719.427

22.052
—46.596

298

Business Returns/ 1975 • Partnerships

Table 2.7 — Receipts, Payments to Partners, and Net Income, by Number of Partners and Selected Industries— Continued

[All figures are estimates based on samples— money amounts are in Ihousands ol doOafs]

All Ktiv* partnerthlps

BustnMa
rvcclpis'

Salarim and wign

Nwnbw of
partiwraMps

PtyiiMntt to pwuwfi

Nufnter of
partn«nhlp«

Partnerships With Net Income

AJI Indwtrtct

AylcuRun, rorMtFy. wd fliNnQ ■•••••.••(*...*

Farms

FieM crop

fntn. tree nut and vegetable

Uvestoch

Othef

Agncultml sennces. torestiy, and tishmg

Ol and gas extraction

Ottier mining

CoratnlctlOfl

General contractors

Speaal trade contractors

Plumbing, heating, and air conditioning
Painting, papei hanging, and decorating
Masonry, stoneworti, ble setting, and

piastenng
Contractors, not elsewnere classified

Contractors not allocable

Uanufacturtng

Lumber and wood products, except tumrture
Pnnting. publishing, and allied industnes

Machineiy. except electncal

Ottier manutactunng industries

TnnaportatJon, conununJcadon. ulacalt.,
Oaa, and aanltaor aefvtCM

Transportation

TnjcKing and warehousing

Other transportation

Communicatwn. electnc. gas. and

samtary services

tlVI>ot««ale and retail trad*

Wholesale trade

Retail trade
Building matenals. hardwaie. garden
suppty, and mobile home dealers
General merchandise stores
Food stores
Grocery stores
OtTier food stores

Automotive dealers and service statiOfts

Motor vehicle dealers

Gasoline sennce slalions

Other automotive dealers

Apparel and accessory stores

Furniture and home lumistungs stores

Ealing places

Dnnking places

tjquor stores

Other retail trade

Wholesale and retail trade not allocable

Finance. Inaurance. and real eatate

Finance
Banking, and credit agencies oltier than

banks
Securrty. commodity brokers, and sennces —
Hokjing and investment companies

Insurance agents, brokers, and service

Peal estate
Operators and lessors ol buikjings
Lessors, other than buildings
Peal estate agents, brokers, and managers
Ottier real estate

Hotels and other kxlging places
Motels, motor hotels, and lounst courts
Ottier lodging places

Personal services

Laundnes. dry cleaning and garment sennces

Beauty shops

Barber shops

Other personal services

Business services
Automobile repair and services
Automot)ile repair strops
General automobile repair shops
Other automobite repair
AutoniotMie parking and ottier senrK:es

Miscellaneous repair services
Amusement and recreation services

^uding motxxi prdures
Medical and health services

Offices ot pfiysicians

Oher medical and health services

Legal services

Engineenng and architectural services

Accounbnc. auditing, and bookkeeping aemcea

Certfierj public accountants

Other accounting, auditing, and
bookkeeping seivices
Ottier services

Nature of bualneaa not allocalila

Footnotes at end of table

74,t«

66.119
29.21
6.<12
29.116
1.376
6.024

t,47S

7.2t4
1.26t

46,076

15.578
29,431
3.%2
3.960

4.027
17.482

n

20,479

3.653
3.429
1.746
11.651

9.256
6,237
3.021

7.083
2.490
16.606
12.075
4.731

22.038
4.626

13.425
3.985

6.337
7.702
16.164
6.268
3.215
24.506
CI

22S.ta<

58.266

1.506
1.506
55.254
5.792

161.928

130.461

19.507

6.634

5.326

138,510

6.894
3.027
3.867
17.183
5.666
5.557
1.969
3.791

18.337
15.334
12.332
6.547
5.785
3.002

7.998

7.379
15.294
8.906
6.388

23.835
4.667
9.283
6.879

2,404
12.306

191,831

171.201
75.523
20.907
71.23'
3.540
20.430

143,334

139.677
3.657

8.448
37.958
(•)

50,286

6.333
8.659
3.861
29,433

22,626
14,508
6,318

55,608
261,700

17,860
5.997
37,307
26,688
10,419

47,544
10,463
26,463
8,618

19,362
16,850
41,170
13,600

7,128
54,882

(•)

879,044

7,585
14.650
656.609
15.697

651.533
522.063
68.229
20.089
21.152

440,399

25817
13.121
12.696
37.697
12.984
11.926
4.138
6.649

49.996
33.493
26.140
14.022
12.118
7.353

17.306

43.766
52.699
35.383
17.316

89.379
12.174
35.885
29.S92

6.293
42.165

9,604,532

6.713.773
3.391.397
1.093.958
3.994.936
233.482
890.759

3,346,879

2.186.479
1.159.400

9,394,089

6.365.643

3.026.989

552.734

241.602

399.244

1.833.409

CI

5,443,038

574.830

442.200

367.375

4.056.633

1.476.773
888.450
588,323

14,698,557
25,378,927

1,656,524

928,522

5,541,397

4,604,690

936,507

6.616,517

2.653.797

3,173.333

789.387

1.207.135

1,524.592

2,707.140

491,660

894.832

3,610.608

CI

17,143,732

4.622.825

164.751
2.588.660
2.069.414
1.199.812

11.121.095

8.802.445

431.675

773.632

1.113.143

26.081.204

1.345.560
682.243
663.337
973.506
356.146
198.791
72.650
343.917

1.585.402
1.212.526
931.468
459.830
471.638
281,058

468,971

1,140,669
4,948,096
3.253.730
1.694.366

7.921.663
1.487.284
4.140.135
3.927.387

212.746
857.172

1.483

476

3.643

1.452
603

17.712

5.173
12.539
1.673
1.525

2.258
7.083

4.573
2.980
1.593

10.898
69.290

2.765

13,973
2,483
9.093
2.397

5.622
4.590

11.003
4.033
2.485

11.956

CI

26,119

to. 136,622

141.433

56.651
19.614
14.767
13.829
8,441
84,782

93,537

43,599
49,938

373.978

124,919
249,059
37,285
23,806

51,931
136.035

325,663

42.889
64.984
25.937
191.853

158,255
111,385
46,870

521,958
1,789,869

316.496
239.576
76.920

293.223
97.363

138,211
57,649

107,549
104,107
395,187
54,610
39,134
276,586
CI

907.933

389

29.036

427

358.979

836

12.520

3,633

111.157

20,834

396.241

15,947

310.063

1,933

5.168

2,246

57.195

708

23,815

77,419

5.779,678

4,243

205,243

2,271

109.133

1.972

96,110

7.810

156,601

2.511

51,134

2.993

55.466

611

12.198

1.695

35.003

5,472

176.784

6 114

1 12.849

4,997

86,833

2,358

30,510

2.639

56.323

1,117

26,016

2,468

40,687

2,650

174,129

12,354

1,030,099

7.325

628.363

5,029

401.736

21.421

1,762.721

2.697

381.857

7.746

1.620.930

6.212

1.557.401

1.534

63.529

4,244

117,578

82.509

1,013,991

7.304

■4.637

5,698
1,906
1,200
2.142
450
1,606

54,254
18199
11,363
20,404
4,268
30,563

607

11,023

503
104

7.083
3,940

7.121

128.935

2.503

4.618

814

530

50,716
76.219
14.334
6.894

CI
2,653

CI
50.142

1.307
922

4.941
24.159

3.316

2.351

965

4.120

1.518

1.625

777

1.919
1.560
3.240
1.223
1.135
5.053
CI

10.586

1.943

13.580
12.101
9.656
53.571

13.792
10.009
3.783

106.120
310.330

34.329

1.:"

40.253
29.827
10.426

54.113
22.915
22.508
8.690

23.258
23.242
40.719
12.516
11.997
62.505
CI

356

4,804

222

103,819

1.365

14,922

1./67

38,765

6.685

65,272

4.913

34.160

416

2.010

952

19.451

602

9.651

M.828

839.006

1,056

16.831

664

9.908

39?

6,923

3,361

42,524

ma

7,276

1 403

11,717

•I

CI

664

14,664

2,175

40.363

2.009

22.701

1,554

19.505

/?1

9,102

»;i:i

11,403

455

3,196

1.583

19,620

1.167

13,682

1,904

152,321

9.56

123,928

1.048

26,393

3,297

204,686

965

45.692

2,791

266.241

2.294

252.454

497

13.787

1,520

13,942

327.086

3J62.985

45.004

295.479

40,675
18,147

3,871

18,116

741

4,129

283.692
136,497

28594

117,269

1,532

11,587

1.795

49.930

1,191
604

41.163
8,747

22.463

100.917

8,583
13,813
1,762
1,237

79.129
21.775
2.763
1.252

1,823
8,991
CI

2.168
15.592
CI

10J72

42J12

1,926

1,347

911

6088

6.944
2.889
2.134
30.245

5.62
2.066

3.036
6.731
2.401

4.020
4.257
7.823
3.090
1.922

10543

CI

112,627

1.799

8.578
6.626
4.651
2.114
2.737
1.777

3.705

2.705
5.814
2.721
3.093

9.696
1.675

31,834
25,714
6,120

13,920
3,430
16,265
13,523
2,762

36,499
23.686
6.952
5.861

6.404
9.555
19.781

16,910
CI

651

23.227

317

234,270

14,006

144,804

1.757

4,773

95,697

1,930,786

63,6%

1,797,782

5,270

29,580

3,332

34,488

3,599

68,936

60.005

302.966

5191

97.649

2,526

56.047

2.665

41.602

7.200

9.852

2.611

5.562

2,993

56,678
14,052
5,329
2,555
2,774
6,723

3,273

23.115
31.724
7.583
24,141

23,454
6.612
22,976
21,579

1.399
13579

65.910

58.575
25.476

26,313
1,090
7,335

6,271

5,194
1,067

33,595

10.663
22.912
3.121
2.938

3.264
13,569

2.404
1.429
9,483

6,374
5.602
2.772

591.8

553.385
274.614

57,738

212,238

8,795

38,415

183,684

112,031
71,653

143.492

26,920
10,102
6,312
98,158

76,629
61,839
14,790

16,739

102.414

96,173

259.291

6,126

21.712

2,176

8.839

14,764

42,878

10,674

32,367

4,090

10,511

18.960

42,240

3.581

12,103

12.159

22,927

3.220

7.210

6.166

11,070

6.570

13,737

13.723

52,657

5.581

12,133

2.952

7,213

19.151

46,612

CI

CI

150.733

1.438.161

6,571

32,831

406

2,431

474

8,666

5.691

21,734

3,660

7,272

140,502

1,398,058

121,793

1,351,531

12,966

26,448

4,065

13,780

1,656

6,299

112.223

688.434

6.352

103,125

2.867

60.507

3,485

42,618

15.201

39,265

5.264

19,325

5.021

4,643

1.634

1,566

3,262

13,711

14,531

168.586

12,520

47,960

10,040

16811

5,326

8170

4,714

6.641

2,480

31.169

6,385

11.639

5.772

64,771

12.287

55,268

6.811

22,194

5.476

33,074

20,945

97,493

3,467

14,905

8197

50,287

6,137

46.497

2,060

3,790

6,546

15,115

Business Returns/ 1975 • Partnerships

299

Table 2.7— Receipts, Payments to Partners, and Net Income, by Number of Partners and Selected Industries— Continued

[All figures are estimates based on samples— money amoijnts afe in thousands of dolla/s]

PaillMflMpa with 2 parVttn

PvlTWftMp*

Numbef of
paflrwnMpt

Ptymtfitt to ponnort

Numbof of
p«rtn«f«fllps

Numlior of
parlnonlilpi

NumtMr of
portn«nMp«

Partnerships With Net Income

Al

Agrtcuttun. tormtry. Mid fllMng

Finns

field OOP

FnA tree nuL ind vegetable

Uvesloi*

outer

A^^iculunl senKss, lofeeky, and fcMiQ

"Wng

Of and 985 exttacwn

OVter mnng

Constnictton

General contiBCton

Speoal trade contractors

f'tumtitng. healing, and at conditionng

Pamtmg. paper hanging, and decorBttng

Masonry, stoneworti. tile setting, and
plastenng

Contractors, not elsewhere classified

Contractors not allocable

Uanufactunrtg

umber and wood products, except fwnibie ..

Pnmmg. Eubfeshmg. and albed industnes

Machinery, eicapt electncal

Other menufacturmg industnes

TranaponaUon. communication, alaculi..
gam, and tanltarY lervlce*

Transportation

Tnidwig and warehousng

Other trar^sportation

Communication, electnc gas, an]

samtarv services

tmwleaala and retal trade

Wholesale trade
Retad trade
Biildng materials, hardware, garden
sifpry. and mobile home dealers
General mercnanrise stores
Food stores

Grocsry stores -

Other lood stores

Auiomolrre dealers and service stations

Motor vehicle dealers
Gasoline service stations
Other automotive dealers

Apparel and accessory stores

Fimrture and home furnishings stixee

Eating places

Dnnking places

Liquor stores

Other retail irade

Wholesale and retail trade not aHocaUe

FtnarK*. Irwnnca. ar>d real estate

Fnance

Bamwrg. and credit agenoes other tfian
banks

Seajrty. commorMy broliers. and servces . .

Holdvig and vrvestmeni comparves

Insurance agents, brokers and sennce

Real estate

Operators and lessors of buridmgs

Lessors other than buikings

Real estate agents, brokers, and managers .
Other real estale

Servlcaa

Hotels and other lod^ng places

Motels, motor hotels, and tounst couts

Other kxj^ng places

Personal services

Lautdnes. dry deanng and garment semices

Beauty shops

Barber shops

Other personal servces

Business services

Automot>le repair and services

Automobee repar shops

Genera automobde repar shops

Other autornoCNle repair

Automobile parlur^ and other servces

Miscellaneous repair servKes

Amusement and recreation services.

including motion pkitxes

Merical and health services

Offices of ptiysiaans

Ottier medico and health services

Legal serwes

Engineenng and archrtecturai services

Accotfitng. auritng. and bookkeeping

Certflerl pubec accountants

Ofier acoxfiting. auditing, and

bookkeepng services

Other services

Footnotes al end of table

S4.30S

47.512
20.005
4.071
22.256

i.teo

6.793

MM

2,511
814

39Jt]

13.260
25.985
3.612
3.643

3.652
15.078
CI

1(,7I1

2.964
2.710
t.5»4
9.433

7.477
5.115
2.362

17.636
97.923

5.193
2.072
14.735
tO.611
4.124

19.638
3.866

12.347
3.425

7.220
6.758

13.105
5.616
2.773

20.813

CI

toe.tos

416
17.411
4.176

83.532
68.414
7.576
4.627
2.915

100.731

4.863
1.959
2.904
15,216
5.027
5.348
1.769
3.072

13.760
13,284
11,136
5,796
5.338
2.148

6.849

4.407
10.307
5.185
5.122

1i775
3,216
5,877
3,964

tO«,610

95,024
40,010

8,142
44,512

2,360
13,586

6.690

5,022
1,628

26.520
51.970
7.224

7.304
30.156
CI

5.420
3.166
18.866

14.954
10.230
4.724

35.272
195.646

10.386
4.144
29.470
21.222
S,24«

39.276
7.732

24.694
6.850

14.440
13,515
26,210
11.232

5.546
41.626

(•)

212.210

59.669,195

6.371,957

5.757.589

2.254.507

598.628

2.754,156

150.298

614,368

710,325
652.937

6.U1,42a

4,054.102

2.466.070

461.945

207.880

350.922

1.445.323

CI

3J06.743

383.970

289.058

193.069

2440.646

936.632
567.140
369.492

8.072.127
18.326.244

1.124,257

650,961

4,010,903

3,336,031

674,872

5,183,421

1,796,444

2,774,457

612520

827,232
947,466

1,731,728
413,184
711,795

2725297
C)

5.139 J41

1,140

62436

832

26.154

34.822

588.607

8,352

416.236

167.064

4,045.906

136.628

2.939.030

15.152

169.804

9^54

438.442

5,830

596.630

301.462

9.248.763

9.726

703.635

3.918

273,740

5,808

429,895

30.432

737,348

10,054

263,757

10,696

189,515

3,538

61,587

6,144

222.489

27520

933.691

26.568

991.928

22.272

820,920

11.596

405,079

10.676

415,841

4.296

171,006

13.698

375,964

8.814

558.597

20.614

1.736.858

10,370

951.453

10,244

785.405

25,55(,'

1.441.108

6,432

438.421

11,754

645.136

7,968

526.113

3,786

119.025

20,354

686.095

163J90

SJ71,77S

ijn

95.155

2,304
632

CI

1.104

447

2.965

28.312
10.836
I'l

6.546
5.503
66.843

1J03

40.983

764
439

17,261
23.721

tS,4M

301,496

4.446
11,046
1,383
1,427

66.494
215.002
31.422
21.445

2179
6.059

50.106
112027

5,637

1,203

4,173
2,689
1,464

113,275
78.482
34,793

411

25,182

•6.7M

1,S27.6»«

8,245
58,518

293,368
1,233,175

3,081
1,203
8,161
5,831
2,330

68.681
51.073
205.636
156.079
49.757

12,251
1,945
8,336
1,968

223.116
58.338

121.248
43.530

4,758
4,042
9.317
3.464
2.052

10.189

CI

67.883
61.822

278.616
41.231
29,829

205,088
CI

CI

316
2.547

8,777
5,630
1,027
1,837
283

53,493

2616
1,352
1,266
6,743
2,060
2,859

n

1,289

4,588
5,245
4,494
1,969
2525
751

2.076

t.757
8.108
4.146
3,962

11.158
1.979
4.662
3.505

7.262

3.277
I'l

2121
47.244

128.750
78.361
1.690
41.180
7.519

92.619
32.189
60.630
125.014
38.000
54.403
CI
21.558

B6.807
89.777
78.157
27.532
50.625
11.620

29.084

74.026
290.010
129,430
160.560

235.005
90.965
176.913
140.043

36.770
94,944

54,364

4.641

3.274
905
646

1.306

C)

1.367

235

1,766
3,676

1,458

1.11

1,006
686
320

CI

1.461

209

2.740

1.992

748

3.323
1.178
1.632

1,493
1,274
2,547
987
965
4.101
CI

4J43

406

CI
CI

320
1.191

2.745

1.755

CI

626

304

13.507

642
356
264

2722
663

1.403
CI
312

1,470

1,625

1,351

611

740

274

1.337
438

1.067
977

C)
1.276

709,680
53.560

30.425
8,328
6,422

12.465
CI

23.135

■0.571

29.278
51.293
9.944
5.356

3,719
7,559
6,456

18,177

10,598

8,715
5,891
2,624

C)

47,493
214,343

20,355
3,171
28,226
22,129
6.097

38.035
14.664
18.487
4.864

14.576
16.138
28.278
8.259
9.682
47.623
CI

50.379

3,581

CI
CI

2.445
17.222

29.476
12.097
CI

11.759
5.155

313.696

8.331
4.540
3.791

27,420
5,250

11,717
C)
3,023

23,416
17,305
15,508
6,659
8.849
1.797

15.161

4.518
37.521
22.959
14.562

33.075
12.401
22.415
20.963

334J4S

1.256.901

33.643

301.438

30.080
13.196
2.816

13.491

577

3.563

192.513
93.613
15.908
82.012
980
8,915

1.179

9.584

845
333

5,876
3,708

19.103

62230

7.077
11.959
1.589
1.066

45,118
17,099
2.544
1,044

1,659
7.645
CI

1,948

11,563
CI

•.233

26.817

1.502

1.085

807

4.839

4,967

1,951

1,704

20,175

4.680
3.595
1.085

8.741
48.625

3.206
1.021
6.961
5.200
1.761

10.546
2.545
5.992
2.009

3.571
3.637
6.549
2,758
1,708
8.668
CI

56,697

5,659

51
5.319

2355
1.917

1.959
6.271
2.212

5.977
5.701
4.377

3.157

1.713
3.956
1.513
2443

5.317
1.287
2.963
2152

811
2.910

17.615
14.850
2.765

30.326
98.535

9.545
2169
12140
10.159

26.344
16.154
5.590
4.600

5.453
5.960

12151
5.524
4.123

15,126

C)

669,621

48.053

6.187

197

41.669

2.868

618.700
556.014
11,263
16,073
35,350

133.537

40.084
20.346
19.736

CI
2.554

25.844
10.271
4.646
2.367
2.279
5.625

2.821

7,977
13,221
3,815
9,406

8.043
2347
4.990
4.203

787
10.251

W.487

42214
17,436

3,594

20,207

977

6,273

2.674

1,694
790

39,567

9,328
20,239
2,847
2,

3,032
11,672

13.115

2572
1,830
1,284
7,429

6,
4,617

13.218
61.944

12.848
9.289
3.559

16.679
2.889

11.130
2.660

5.312
5.653

11211
5.005
2,528

16.362

CI

79.782

120
3.095
2.648

73.776
63.910
5.772
3.263
831

81,148

4,435
1,636
2,599
13.385
4.492
4.879
1.434
2.560

10.984
10.897
9.046
4.711
4.335
1.851

5.436

3.796
8.359
3.890
4.469

10.616
2.549
5.004
3.446

1,558
5.687

395.993

35/. 146
181.569

35.730

145.507

4.340

28.647

65.151

117,034

56.030
60.994
7.390
3.705

8.064
41.835

107.058

19.727
6.186
6.241

74.904

54.101
46.176
7.925

61.075
190.880

12836
6.099
32.242
24.813
7.429

32.104
7.182

19.072
5.850

8,441
10,171
36,756
9,744
5,651
36,836

n

461.333

10,730

672

215

9,643

4,452

466.151

442.874

12.464

8.367

2.446

321,537

43.720
22.725
20.995
31.107
15.141
4.590
1.316
10060

95.607
30.736
15.103
7.490
7.613
15633

34.712
26.650
8.503

18,147

21,305
6,467

10,548
8.424

300

Business Returns/1975 • Partnerships

Table 2.7— Receipts, Payments to Partners, and Net Income, by Number of Partners and Selected Industries— Continued

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

Partn«fiMp« Witt) 3 partn«r«

BuslnMS
ncalpts'

Salartes ind wigH

Piym«nts lo partntn

Numbw of
pirtn«fifilps

DaprtcMlon

Partnerships With Net Income

AN induflTWt

Agrtcultur*, tofvttry, and fishing

Farm

Raw crop

Fnjft tree nut and vagalatlla

Uvastock

OttWf

Agnciitural semces. toraslry, and IWiing

Oil and gas eitiaclion .
Ottiaf Twwig

Conatructlon ..........*....,,*■••••

Ganeral contradore •

Special trade contractors

Plumbing, treating, and ajr conditjofimg .

Paintmg. paper hanging, and decorating

Masonry, stonewoni. tile setting, and
plastenng

Contractors, not elsewtieie c
Contractors not allocalile

MaiHjtacturIng

Lumber and wood products, except tumtura

Pnnting. publisning. and allied industnes

Mactnnery, except electncal

Other manotaclunng industnes

Tranaportatlon, communication, etectrie,
gas, and aanltary aervtcea

Transportation

Tnjcking and warehousing . .

Other transportation

Communication, etednc. gas. i

sanitanr ser\ices

Wtwlcaale and ratajt trade .

Wholesale trade

Retail trade

Building materials, hanhvare. garden
suppty. and mobile home dealers . .

General merchandise stores

Food stores

Grocery stores

Other food stores

Automotive defers and service stations

Motor vehicle dealers

Gasoline service stauons

Other automotive dealers

Apparel and accessory stores

Fumrti^a and home ttanabmgi alorM

Eating places

Dnnlung places

UQuor stores

Other retail trade

Wholesale and retail trade not allocable

Finance. Inaurance, and real estate .

Finance ....

Banking, and credit agencies other than

banks

Secunty, commodrty brokers, and servicas
Holring and investment companies

Insurance agents, brokers, and service

Real estate

Operators and lessors 01 buikkngs

Lessors, other than buirkngs

Reel estate agents, brokers, and managers .
Other real estate

Hotels and other ksdang places

Motels, motor hoten. and touvt couli

Other kxlging places

Personal sennces

Leundnes. drv cleaning and ganneni aanrices .

Beauty shops

Barber shops

Other personal services

Suaness services

Automobde repair and services

Automobile repair shops

General automobile repair shops

Otfier automobee repav

Automobile parking and other services

Mocellaneous repair services

Amusement and reaeation servtoas,

rckjrtng mobon pictures

Medcal and health services

Offices of physicians

Other medical and health services .

Legal services

Engirteenng and arcfvtectural services

Accounting, auditing, and bookkeeping
Certified pubic accountants
Ottier accounting, auditing, and
bookkeeping services

Other services

Itature ol business not allocable

Footnotes at end 01 table

t2,6n

11.810
S.434
1.390
4.917

(•)

924
273

4.S2S

1.519

3.006

299

317

365

1.056
658

396

n

14,341

3,332
10,996

1,399

1.032

367

485

887

788

1,526

417

242

2.645

CI

42,646

8.837
964

32.296

25.829
4.362

475

439
1.357

531
CI
CI

551

2,778

1.873

960

579

401

1.045

1.303

2.890

2.033

857

5.290
853

1.293
955

338

36.097

35.430
16.302

4.140
14.751
C)

2.667

3,591

13,575

4.557

9,018

897

951

U45
1.311

1.092
26,511
2,892

96,688
77,487
13,086

60,>S<

2.742
1.425
1.317
4.071
1.593

CI

CI
1.6

8,334
5,019
2,940
1,737
1,203
2.079

3.135

3.909
8.670
6.099
2.571

15,870
2.559
3,979
2,865

16403,933

2,052,950

1,923,393
732,318
276,412
853,673

C)
129.557

562,039

1,671,619

1,309,764
361,655
58,027
33,722

36,234
231.872

737,335

81,254
48,540
54,219
553.322

3.166
1.974
1.194

193.261
141.266
51.995

CI

CI

43.0J3

6,036,545

9,996
32.994

2.319.860
3.712.373

3.333
664
4.197
3.096
1,101

330.412
130.016
990.796
B37.130
153.666

5,865
1,623
2.787
1.455

864.771
436.206
288.232
140.333

2,061
2,364
4,578
1,251
726
7,935

n

207,329
198,667
340.263

55,671
121.901
472.347

CI

255.525

11.000
28.984
215.541
108.355

1.865.130

1.423.958

93.428

163.249

184.495

162.407
114.224

48.163
129,645

39,518

CI

CI

77.800

233,104
106,148
63,956
25,039
36,917
42,192

74.863

120,405
858,903
558.185
300,718

995,450
240,775
286,274
256,013

31,065
940

535

1.305

259

CI
S,116

1,578
7,527

533
358

1,429
394
663
372

618
422

1,152
400
233

1.222
CI

CI

IE
CI

4,207
3.279

435
2.416
1.712

4.730

361

1.200

17.»

11.922
2.154

C)
4.677

CI
6.027

25439

8.183
17.646

47,131

22,800
24,331
4.139

CI

2.341
33.508

23.610
16.790
6.620

CI

370.564

87.474
282.319

21,212
10,532
68,229
52,660
15,569

42,961
18,552
12.999
11.430

22.559
11.352
50.493
9.347
6.180
39.434
C)

78,4(5

5.854

CI
4.914

CI
15.730

56.901
41.202
2.309
8,433
4,957

545,751

27,042
19,437

7,605
15,074
CI
CI
CI

8.794

24.801
8,532
3,745

CI

C)
4,767

8,077

12.187
154.100
83.570
70530

171.519
34.695
85.541
76.347

14,872

1,793

1.654
518
459
643
CI
139

52

CI
26

1,311

566

117
107

C)

CI

4,360

1.201
3.K

316
136
265
176

CI
2,259

1.254
CI

CI
4,005

308,066

16.719

14.418
5.344
2,627
5.663

CI
2,301

796

34,658

12.782
21.876

CI
CI

!•)
16.900

29,452

7.521

1.(
CI
18,092

3.231
2.749

CI

C)
76,994

8.281
1,994
5.688
3.707
C)

10,519
4,184
2,919
3,416

4,572
3,637
4.919

CI

1.463
6.556

CI

26,914

3.1

C)
CI

2.516
10.241

12.985
7.317

CI
3.936

CI

117,973

3.274
2.367

CI
8.765

CI

7,595
2.828

CI

CI

CI

CI

CI

2.627
20.054
12.077

7.977

30.767
12.059
26.318
20.274

CI
CI

51,662

7,(51

7.306
3.446

515
3.283
CI

345

145
2.6(0

1,091
1.569

C)
1.134

1.720
6.230

1.390
367
677

CI

151
1.370
CI

22,0(4

3.460

109

70

3.301

361

18.243

15.651

1.325

529

736

CI

CI
231

1.590

1.011
586
425

2.119
379
660

548,(25

61,(74

60.379
30.542

5.997
23.693
CI

1.495

22.819
2.231

11.439
3.517

7,472

6,857

615

CI

28.128

8,912
19,145

2,276

820

2.743

2.275

468

5.468
3.672

681
857

3.162

CI
430

2.288

CI

369.156

36.265

4.235

1,265

30,765

474

332,397

304,225

9,432

9,009

9,731

36.936

10,694
7,398
3,296
1.930

CI

CI

881
3,775

3,877
1,071

CI
1,453

76,153
11,634

4,374

CI

(13

636
177

3,296

1,056

2,242

223

250

CI

2J63

348

359

101

1,455

1,006

986
656
330

CI

12,173

2,314
9.848

1.401
408

2,027

CI

28,100
24,152
3,087

335
493

645

1,006

2,427

1,746

679

4.783
572

1.267
929

S26.396

132.549

126.077
65.694
13.165
45.890
CI
4.472

47.602

31.994
15.608

15.770
12.393
1.093

CI
9.819

3.337
1.323

12.608
10.349
2.259

CI

51.(17

17.446
34.322

3,446
1,131
6,161
4,659
1,502

5.718
2.029
2.617
1.072

1,580
1,460
5,881
1,690
911
6,344
CI

243,279

5,387

236.824

225.683

4.893

4,063

2.185

94J70

13.405
9.761
3.644
4.752
2.243

CI

CI
2.216

28.512

8.130

1.301

461

840

6.829

1.094

7.390
10.327
4.968
5.359

12.047
2.183
4519
3.792

727
2.011

Business Returns/1975 • Partnerships

301

Table 2.7— Receipts, Payments to Partners, and Net income, by Number of Partners and Selected Industries— Continued

[All tigufes are esbmates based on samples— money amounts are in thousands o) dollars)

Pvtntrahlpt wWi 4 partncn

partncrsMpi

Partnerships With Net Income

u mumum

AQtlcultiira, tOfMtry, ifid flahkiQ ...

Firms

FaUcnii)

Fiut tree nut. and wgeiatile

UnStaA

OKmi

Agnciitml Mwicn. torssny. and fisriing

UMng

(X and gas extracbon

Other mnno

Coiiali ucUori

General ajntradors

Special trade contiactcr;

Plum6*ig. heating, and bf conditwwg

Paintng. paper nangmg. and decoratng

Masorvy. storiewdrV. tile setting, and
plasienng

Contractors, not elsewhere dassilied

Contractors not ailocaijle

Manufacturing

Lumber and wood products, except tumdure

Pnnting. pubhshtfig. and albed mdusaws

Machtfiery. except electrKal

Od>Br marxitactung «dustnes

TtanaportaUon, communtcatJon, alactrtc^
0Ba. and aanltary aervicaa

Transportation

Tnjdong and warehousing

Other transportation

Communcation. electnc. gas. and

santaiy services

tVholaaM and ratiN tnd*

Wholesale trade

Retail trade

Bixhjng materials, hardware, garden

suppry, and modle home dealers

General rnerchanrtse stores

Food stores

Grocery stores

Other food stores

Automotive dealers and service statxms

Motor vehicle dealers

Gasoline sennce statxxis

Other automotive dealers

Apparel and accessory stores

f urxtue and home ttanohvigs stores

Eating Dlac«s

Ormlwig places

Lxjuor stores

Other retail trade

Whcriesale and retail trade not allocate

Fkonca, awainca, and raal aetata

Fnance

Baraung. and crectt agenoes other than

banks

Sectfity. commodity brokers, and servicaa —
Hoktoig aixt mveslment companes

Insurarx» agents, brokers, and servK»

Real estate
Operators and lessrys of buiMings
Lessors, other Ihan Cuhjings
Real estate agents, brokers, and managers
Other real estate

S«rvtc«a

Hotels end ottrer kxlong places

tylotets. motor hoteo. and toifisl coiats

Ottier kxlgnig places

Personal serw»s

Latxxkies. dry clearxng and ganne

Beauty shops

Bartier shc^

Other personal services

Business servx:es
Autorrnbrie reoax arxt services
Automopae repax shops
General automcUe repax strops
Ott>er automobile repax
AutomoWe parkxig and other

Miscellaneous repax services
Amusement and reaeation

nckxlng motcn pcttxes
Medcal and health servx^s

Offices of pTrysxaans . .

Other medKd and health

Legal servKes

Enqneenng and architecluaj services
Acxxxxitvig. audtxig. arv] txiokkeepxig

Certified pubic accountants

Other accountxig. autttmg. and
bockkeepirig sernces
Other servxres

Natura ot bualnaas not alocaUe —
Footriotes at end of table

3,7«

3.60t
t.803
4S3

t.26S

CI
CI

382
263
C>

CI

3,903

633

3.270

38

5.781

452

14.143

2.959

405

C)

n

(•)
CI

ia3,934

14,9W

14.404
7.212
1.812
5.072

CI
576

1.776

U76

C)

1.064

2.720

916
!•!
CI
1.348

1.528
1.052
C)

CI

15,612

2.532
13.080

1.296
CI

1.976

1,132

844

1.336

2.252
CI

24.992

1,716

152

23.124

1.808

71.872
56.572
11.836
1.620
1.844

26,44<

1.424
CI

(•)

3.004
1.000

C)

I")

!•)

n
n

1.232

3.424

2.820

604

7J00
1.644
3.616
3.544

CI

7.SM41I

StSJtO

461.471
179.534

87.075
178.061

CI

53.789

236.182

496.619
80.053
C)

367.215

50.006
CI
C)
271.795

197.823

111.400

CI

CI

2J77J18

1,112,660
1,164,658

108,017

CI
221,594
148,169

73,425

277.983
210.685

37.276

CI

41.033
132.330
161.394

CI

52.443
135^62

1,429.096

127.127

20.605
20.725
85.797
52.118

1.248.851

1.067,949

53,222

33,310
94,370

1.979.543

76.800
45.890
32.910
56.291
C)

C)

124.959
62.792
C)
C)
!•)

n

CI

69.606
432.413
324.934
107.479

649.581
193,117
259^75
254,907

CI
40.157

10.629

296

200
CI
CI
CI
CI
56

•7

9.937

6.732

CI

CI

CI

CI

3.205

9.440

3.901
3.141
CI

CI
CI
!•)
219

CI
C)
CI
9.618

79

6.602

39

CI
CI

2.745
CI
CI

CI

CI

2J30

125,279

451
1,887

39.939
85.340

237
CI
272
204
68

9.690

CI

14.334
8,309
6,025

212
lit

CI

CI

12.442
8.978

CI
CI

CI
61
266

CI
189
418

C)

8.896
20.083
C)

2,672
9,355

2,50»

61,418

214

7,037

CI
CI
CI
318

CI
CI
CI
6,760

1.976
1.766

CI

CI

CI

47,621

37,918

CI

CI

CI

4,823

uo»t

212
103

C)
289

CI

14.188
9,404
CI

9.337
CI

CI

(•) ~

151

C)
C)

14.857

CI

CI

CI

CI

CI

C)

CI

173
772
634
138

11.566
74.152
53.744
20.408

1.799
188
826
608

129.446
57.067
75.866
75.137

C)
272

CI
6,906

5,579
459

CI
CI

o
n

1,553

305
1.248

1,306
332

CI
CI

I'l

C)
C)

C)
C)
C)
CI

CI

C)

C)

72
CI
CI

285
242
423
423

5,454

4,476

CI
CI

(•)

CI
CI

CI

I'l

CI
CI

CI
CI

CI
CI
CI

CI

30,877

10,561
20,316

2.979

CI

2.915

1.369

CI

3.388
2.548

CI

CI

1.636
CI

2.386

CI

CI

3,922

13,594

3.089

CI
CI

1.622
CI

8.808
4.725

CI
CI
CI
CI

CI

CI

CI

7.571
CI
CI

14.412
7.626
30.820
30.820

11,647

305,290

1.999

13,209

1.935
841
141
876
CI
64

12.836
7,011
1,127
4.499
CI
373

122

1.625

20
102

1.148
677

285

9,306

149
136
CI

8,905
401
CI

CI
CI
CI

CI

1,845

3.148

424
I'l
CI
2.410

CI
CI
!•!

CI

11,220

254

659

171

389

CI

CI

152

2.178

89

1.671

CI

C)

CI

CI

CI

CI

65

1.476

265

1.128

CI

CI

CI

CI

3/0

534

11,647

239.719

1.504

14.637

CI

CI

CI

CI

1.361

12.589

CI

I'l

10.021

224,939

8B/2

216,160

710

2.042

141

1812

298

4,925

3.066

23.833

236

7,297

121

3,791

CI

CI

CI

CI

CI

CI

CI

CI

489

4,731

CI

CI

CI

CI

CI

CI

CI

CI

CI

CI

CI

CI

169

4,654

344

2,431

273

662

71

1,769

745

1,604

104

656

465

1.084

556

1,034

CI

CI

|-|

CI

29,554

292,606

3,406

33,292

3.329

1.652

436

1.231

|-|
77

31.605
14,454

4.143
12.602
CI

1,487

321

14,181

222
99

7,197
6,984

463

7,361

t83
280
CI

5,455
1.906
CI

676

7.311

204
333

1.994
C)

';i443

346

3,678

305
195

3.003
1417
CI

CI

CI

3,048

19,127

509
2539

7.895
11.232

307
CI
427
283
144

1,469
CI

1,738
790
948

257
120
73
CI

1.902
1.349
269
CI

C)
82
350

CI
169
620

n

548
2,497
CI

540
2,083

15,929

162,686

636

2.290

CI

CI
466
175

I'l
CI

2.028
455

15,017
12.923
1.604
CI
129

159,941

156,050

3,327

CI

276

5,466

44.970

252
121
131
356

CI

7,667
4,518
3,149
2.253
CI

CI

CI

533
234

C)
CI
!•!
CI

11.627
2922
CI
CI
CI
CI

CI

CI

305
666
541
124

4.232
3.918
2.263
1.655

1.743
196
817
808

7.353
1.024
3,013
2,996

302

Business Returns/1975 • Partnerships

Table 2.7— Receipts, Payments to Partners, and Net Income, by Number of Partners and Selected Industries— Continued

[All ligures are estimates based on samples— money amounts are rn thousands of dollafS]

Partnerahlpa with 5 or more parlnera

Induatry

Numbw of-

BuiMms

Salaries and wagas

Paymanta

0 partnore

Interast paU

DapraelaUon

Pirtiwrs

NumbM ot

Numbei 01

Anounl

Numbe< 01

Amount

Numbar ol

Arnoonl

Nat tocoma

0)

(2)

(3)

(4)

(5)

(61

(7)

HI

(91

(101

(11)

(121

Partnerships With Net Income

Alt lnduslri««

75,925

1,471.436

28.973.402

18J62

4.466,769

7,804

659,769

3U32

1,249,969

42.299

942.603

7.650«2

AgricuKur*. torestr>. and Hihlng

"«

29.944

664.365

262

18.392

411

9,104

1.711

18,968

2.383

29.966

1(SJ93

Farms

3.196

26.343

571.320

103

9,685

347

4,935

1,554

18,164

2.203

26.357

151.416

Field crop

1.969
508

11.999
6.813

225.036
131.843

Cl
Cl

Cl

Cl

276
Cl

3,439
Cl

664
399

5,331
5.562

1.171
506

12.897
4.660

86.541

f rut, tree nui. and vegetable

32.879

Livestock

677

6.896

209.046

Cl

Cl

Cl

Cl

466

7.065

501

8.239

30.845

Other

(■)

C)

Cl

Cl

Cl

Cl

Cl

Cl

A^icultural services, torestry. and fishing

19B

3.601

93.045

159

8,707

64

4.169

157

804

180

3,609

13.877

HMng

3.509

131.317

1.165,396

540

17.286

293

4,624

276

13,471

2.463

56,750

602.649

Oil and gas exlract>on

3,460

130.607

1.030,363

523

13,657

275

3,793

252

11.340

2.432

47,069

582.906

Other mining

49

710

135,033

17

3,629

18

831

24

2.131

31

9.681

19.743

U3

332

151

3.540

2.371
1.169

622.169

503.158
119.011

227

90
137

18,309

11.724
6.585

108

43
65

6,856

2.961
3.895

395

266
129

14.425

13.667
758

267

116
151

12,931

11,091
1,840

55,407

General contractors . -

44.178

Special trade contraciofs

11.229

Plumbif>g. rieaong, and air condrtroning

n

C)

Cl

Cl

Cl

Cl

Cl

I'l

Cl

Cl

Cl

Cl

—

—

—

—

—

—

—

—

—

—

—

—

Masonry, stonework, tile setting, and

plaslenng

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Contractors, nol elsewhere classified

113

663

95.780

108

4.709

Cl

Cl

99

614

113

1,602

9.465

Contractors no) allocable

-

-

-

-

-

-

-

-

-

-

-

-

Manulecturlng

s<s

6.635

1.041.745

394

67.523

311

14,168

223

5,057

436

13,981

119.254

Lumber and wood products, encepl lumture

50

304

59.598

Cl

Cl

Cl

Cl

Cl

Cl

50

1,862

4.823

Printing, publishing, and allied industnes

160

1,440

70.577

91

11.873

Cl

Cl

Cl

Cl

93

1,818

13.780

Machinery, except eleci';a)

36

298

118.700

l"l

Cl

Cl

Cl

Cl

Cl

27

816

24.742

Other manutactunng inouslnes

339

4.593

792.670

241

49.267

183

11.102

170

4.352

266

9,483

75.909

TransportJtlon. communtoJtIon. electric.

gas, arid unitary tervlcet

913

11.992

186,607

558

26,880

166

1.520

200

5.920

377

11,685

57.677

Transporlabon . .

343

3.176

149.057

63

16.625

159

1.432

175

3.993

274

6,917

50.770

Trucking and warehousing

201

1.252

68.644

Cl

Cl

154

1.205

128

2.180

134

3,897

7.202

Other transportation

142

1.924

80.413

43

4.561

Cl

Cl

47

1.813

140

3,020

43.568

Communication, eieclnc. gas, and

sanitary services

570

8.816

37.550

495

8.255

I'l

Cl

Cl

Cl

103

4,768

6907

Wholesale and retail trade

3.276

27.588

5.370.562

1.982

290.212

1.096

47.294

1,305

24,101

2,540

38,855

318.514

Wholesale trade

858

7.808

3.194.910

624

101.177

433

24.930

462

12.869

698

15,996

133.573

Retail trade

2.416

19.760

2.175.652

1.358

189.035

663

22,364

843

11.232

1,842

22,857

184.941

Building materials, riaidware. garden

455

2.845

293.838

360

28.500

107

2,714

96

1.548

304

3.961

28.828

General merchandise stores

75

709

124.016

64

11.682

45

1,269

26

365

75

1.346

6.960

Food stores

178

1.664

318.104

160

28.097

85

3,424

119

743

177

2.737

17.682

Grocery stores

149

1.438

283.560

131

22.528

73

2,622

102

700

148

2.105

15.255

Other food stores

(•)

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Automotive dealers and service stations

111

1.067

290.342

81

14.684

50

2,171

80

2.509

98

2.516

11.602

Motor vehicle dealers

35

364

210.462

33

11.495

28

1,499

35

1.969

33

1.543

4.686

Gasoline service stations . . .

65

646

73.368

37

2.639

Cl

I'l

Cl

Cl

54

949

5.518

Other aulomolrve dealers , .

(■)

Cl

Cl

Cl

Cl

Cl

Cl

-

Cl

Cl

Cl

Apparel and accessory stores

293

2.313

131.541

187

12.802

65

2.272

Cl

Cl

195

928

16.774

74

642

246.129

65

22.037

45

2.412

69

1.262

64

1.558

11.035

Eatirtg places

970
Cl
CI

8.130
Cl
Cl

473.755
Cl
Cl

268
Cl
Cl

45.995

Cl

Cl

184
Cl
Cl

5.136
Cl
Cl

238

Cl
Cl

3.320

Cl

Cl

761
Cl
Cl

7.723
Cl
Cl

52.690

Dnnl<ir>g places

I'l

Ijquor stores

I'l

Other retail trade

216

1.993

277.702

127

22.709

64

2.404

135

962

122

1.349

38.159

Wholesale and retail trade not allocatile

-

-

-

-

-

-

-

-

-

-

-

-

Rnance. mturarKe. and real estate

52.567

1,107.454

8.347.285

6.E74

584,774

2.676

136.805

22,199

1,059.367

25,255

550M3

2.176,109

Finance

24.235

789.100

3.762.974

625

380.362

974

113,187

4,330

303,326

1.462

14.424

1,262,761

Banking, and credit agencies other than

banks

322

4.174

70.708

84

20.880

156

2.989

112

11,637

75

1.237

10,914

Secunfy, commodity brokers, and sennces

688

12.574

2.512.797

198

350.043

185

102.059

184

231,928

172

7.760

242,809

Holding and investment companies

23.225

772.352

1.179.469

343

9.459

633

8.139

4.034

59,761

1.215

S.427

1,009.038

Insurance agents, brokers, and service

200

2.645

623.103

175

41.423

94

9.615

85

1.291

184

1,297

103.417

Real estate

28.132

315.709

3.961.208

5.874

162.969

1.608

14.003

17.784

754.750

23.609

535,142

809.931

Operators and lessors ot buildings

22.075

251.176

3.471.508

5.272

152.562

1.231

10.021

15.782

721.383

20.608

526,924

665.500

Lessors, other ttian buildings

4.610

46.155

115.221

365

1,151

193

959

1.049

6.643

2.305

5,764

62,253

Real estate agents, brokers, and managers

559

6.086

138.631

165

5,699

Cl

Cl

307

7.594

294

1,062

38,474

Other real estate

888

11.131

798

10.292
152.631
12.073

235.648

11,574,392

400,738

72

7.625

669

3,537
3,443.393

71,194

100

2.743

225

986
439.398

4,510

646
4,923

707

18.930
108.660

39.574

202

1.511

768

1,392
227,557
38.333

43.704

Sfvteta

4.155,758

Hotels and other kxlfling places

Motels, motor hotels, and lounst courts

63.037

472

7.294

248.369

416

48,103

155

2,405

404

24.510

452

23.503

34.392

Other lodging places . , ,

326

4.779

152.349

253

23,091

70

2.105

303

15.064

316

14.830

28.645

Personal services

254

1.770

50.222

Cl

Cl

Cl

Cl

Cl

Cl

176

1.153

9.846

Laundnes. dry cleaning and garment services

n

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Q

Cl

Beauty shops

n

Cl

Cl

Cl

Cl

—

—

—

—

Cl

Cl

Cl

Bartief shops

—

—

—

—

—

—

—

—

—

Other personal services

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Business services

1.048

11.138

293.648

82

48,319

40

8,100

522

19.098

667

52.840

79.644

Automobile repair and services

127

906

51.658

74

7,286

Cl

Cl

105

1.450

116

6.192

5.189

Automobile ropar sfrops

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Ger>eral aotomobite repair shops

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

I'l

Cl

Other automobile repair

Cl

Cl

Cl

Cl

Cl

l"l

Cl

Cl

Cl

Cl

Cl

Cl

Automobile parking and other services

90

694

40.607

Cl

Cl

Cl

Cl

Cl

Cl

81

6.061

4.358

Miscellaneous repa;r sendees

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Cl

Amuserrwnt and reaeatton services.

including nxibon pictures

1,361

29.813

392.061

485

76,349

246

5,566

319

8.113

665

16.437

90.708

Medical and health services

1.241

19.991

1.919.922

1.058

511,837

264

87.175

503

11.416

836

14.373

604.632

OHces of phystcians

963

16.094

1.419.158

833

361,619

162

81.799

349

2.225

632

6.460

523.740

Other rnedical and health sennces

258

3.897

500,764

225

150,218

102

5.376

154

9.191

204

7.913

60.692

Legal services

3.945

40.659

4.835.724

3.744

1,226,751

1,014

126.634

1.715

9.930

3.803

56,788

2,418,404

187

1.539

614.971

169

199,110

90

13.604

105

2.538

170

5.231

98,758

Accounting, audibng. and bookkeeping services

1.209

16.636

2.947.448

1.058

1,282,710

640

186.688

700

14.936

1.109

32.207

742,115

1.054

15.215

2,888.354

970

1.265,874

574

180.407

625

14.701

954

31.285

720,041

Other accounting, auditing, and

155
942

(•)

1.421
17.973

n

59.094
61.408

n

66
158

16,836
11,543

Cl
Cl

Cl

Cl

75
206

235
1.399

155
180

Cl

922
1.386

Cl

22,074

Other services

40.948

Cl

(•) Estjmalw IS not shown separately because of the small number of sample leturns on which ti was based However, the data are shown in the appropriate totals
'Total receipts tor industries m Finance, insurance, and real estate, and Business receipts for all other industries

Business Returns/1975 • Partnerships

303

Table 2.8— Receipts and Net Income for Selected Industries, by Year of Organization

[All ligures

are estimates based on samples— money amounts are in tho

usands Of dolla

'^1

Humbw 01-

BuaJtiMa
rK«plt'

Nat Incoma
^ (Kaa dallcll)

Buatnaaa
racatpta'

Nat Incoma
(laaa daflcltl

NumOar ot-

Bualnaaa
ncalpla-

Panrwa

(iaaa daflcit)

AH InOuaDlal Olvltlont

AerKultura. fofaatrv. and flahlnfl

Mining

Tolil

Not shown

1919 and pnor

1920-29
1930-39
1940-49

1950-59
1960-64
1965-69
1970

1971

1972

1.073.094

100.117
1.206
2.461
6.503
37.240

89.171
80.766
151.813
45,729
63.293

91.267
118.767
136.502
147.003
1.256

4.950,634

425.426

10.456
11.436
24.799
166.866

402.706
459.780
774.856
241.012
311.633

497.123
560.146
559.002
501,843
3,528

146.010.969

6786.449
2.394.140
1,210243
2,607,913
12,266,213

19,818,914
12,318,038
23,289,706
6,700,926
8,365,206

11,721,837
13.826.730
14.294.165
6104.767
265.722

7.737.570

1.096.614
539.367
249.740
456.357

1.951.404

3.484.377

1.979.620

2,507,062

171.442

66.337

-566.093

-1.158.066

-1.087.982

-1,957.914

3.105

123,173

20.576

'■'339
1.261
4.412

11.596
11.109
15.976
4.308
6.662

8.955
13.124

13.435
11.283
CI

351,062

47.333
CI

825
3.375
11.304

30.421
29.423
40.047
11.959
16399

42.075
40.453
45.110
30.064
C)

12.612,7»2

1,495,493
CI

46,256
234,726
789,089

2,013,865

1,295,755

1,790,697

452,048

726,642

752,919
1,231,652
1,125,569

654,098

CI

nS,644

193.550
CI

2.146
15544

131619

248.667
202.361
141.128
7.091
28.373

27.486
2.010
16692
-121.139
CI

15,571

1,575

CI
384
605

1,954
895

1,589
550
692

832
1,472
2.172
2.839

223,777

13.022

CI

3.990
6.071

15.579
7.539
22.857
10.345
15.762

30.405
42.672
29.360
26.113

4,001.011

97.719

CI ~
42.527
296,241

448,087
181,483
960,463
313,609
396,261

328,363
428,966
354,315
141,937

-499,956

3.186

CI

20,031

58,668

109,875
-18,437
316189
-3,448
182,300

18,044
-168.638

1974

-394.715

1975

-631.412

197P

Construction

Tranaportallon, communlcallon, alactrlc,
gaa, and aanltary aarvlcaa

60,7M

5.923
CI

'■',35
1.418

3.650
2.737
5.604
2.003
3.323

5.666
8.280
9.546
12.410

136,463

12.752

CI

CI

452
3.270

7.979
6180
12.565
4.825
7.258

12.980
18.755
21.344
26.933

12,347.9M

518.639
(|l

96.566
514.609

1.002.439
983.569

1.418.304
815.659
706.670

1.635.666

2.233.130

1.624.218

775.404

7»4J«7

67.470
CI

';:479

47.104

107.475
79.806

102.189

-33.188

48.466

27.461
102.540
146.952

87.027

29,326

2.024

CI

134

329

1.449

2.321
1.550
2.546
1.015
2.079

2.765
3.802
3.967
5.306
CI

74,535

5.249

CI
397
736

4.108

6.519
3.764
6.720
2.543
4614

7.048
8.811
9.703

13.657

CI

6,U2M0

226,102

CI

64,625
125,450
917,792

1,098,547
612,232

1.399.679
173.267
197.632

504.669
630.004
546327
284.591
CI

341,027

24.154

CI

9.769
18.613
%,963

100,395
100,087
107,893
-6,703
4,404

23,237
-187,741
28,963
17,926
CI

17,157

1.709
CI
CI
CI
988

889
514

1,819
696

1,146

1,125
2,025
3,604
2,544

53,091

3.531

CI
CI
CI

11.014

2.300
1.226
5.644
2.433
3.156

2.918
4.590
9.001
6.707

2.450.574

108,344
I'l
CI
CI
85.644

264.477
182.505
599.052
127.133
77.995

269.130
278.454
263.569
144.393

-25.161

13.780

1919 and pnor

1920-29

1930-39

CI
CI
CI
12.934

26.560

26.236

67.529

1970 .. .

-37.313

-4.763

-8.353

14.662

1974

-135.623

1975

-20.388

1976"

WiolMile and raUII IrKto

Total

Ratall mda

Total

193.466

16.600

436

488

1.419

9,530

15.799
10.857
20.133
6.555
9.873

13.714
21.333
27.835
38.587
CI

449,210

36.132
1.430
1.884
3.669

22.344

37.970
24.843
46.042
15.377
23.968

32.715
49.946
64.054
86.124
CI

45.18a.U5

3,186.503
195.079
364.523
997.517

5.176.985

7.838.734
3.789.474
5670.531
1.817.030
2.285,410

2,729,834
3,613,614
4.408,803
3.063.155

2,658,574

197.363
13.251
19.606
65.465

315.898

556.629
267656
366.118
104.768
117.936

165.949
178.323
203.105
64.462
CI

31,003

2.590
69
125
258

1.675

2.693
2.199
3.276
1.027
2.314

1.810
3.160
3.750
6.057

76,327

5807
275
669
798

4.513

7.249
5.094
7.481
2452
5.559

5.003
7.687
9.257
14.483

16,009,402

1.017.890
94.220
234.370
489.177

2.583.360

3.279.959

1,467,706

1,511,481

700,489

837,972

686,109

947,343

1,433,451

725,875

t19,SSS

50,436
4,934
9,337

33,067
106,334

183,284
80,162
89,607
40,495
45,276

47,493
44,367
60,311
22,452

162,289

14,010

367

363

1,152

7,655

13,095
8.656

16.849
5.519
7.559

11.837
18.173
24.083
32,464
CI

372.524

30.325
1.155
1.215
2.853

17.831

30.697
19.745
38.545
12.898
18.409

27.578
42.259
54.793
73.509
CI

29,133,499

2.170.613
100.659
130.153
505.603

2.593.625

4.551.891
2.318.416
4.153.271
1.114.547
1,447.438

2.043,275
2,666,271
2,973,170
2,334.874
CI

1,836,270

146,927

1919 arx) prior

9,317

1920—29

10,269

32,069

207,564

373.206

1971

1972

1973

1974

1975
1976>

187.406
276.205
64,123
72,660

118,590
133,956
142,605

60.528

CI

Flnanca, Inauranca, and raat aatata

Sanlcaa

jotal

434.357

33.792

384

1.014

2.076

12.609

36,684
39.671
60.316
22.641
28.61 1

42.536
46.707
44.909
37.774
433

2.993.829

234.283
2.025
4.993
7.434
81.220

246.024
345.250
566.192
164.552
201.551

305,873
335,300
289,711
208,077
1,344

32.405,970

1.464.534
746153
244.825
419.397

1.233.941

2.256.351
2.691.689
7.153.020
1.796.855
2.567,021

3.473.418
3.131.222
3.495.608
1,485,594
226,342

-3,651,102

144,533
19616
47,668
81,880

263,666

555,746

449,070

187,055

-213,015

-547,544

-1,038,769
-1,379,050
-1,040,166
-1,180,083
-2,413

198,956

17.849

255

394

830

5,962

14,276
13,433
23,814
7,961
10,907

15,672
20,015
30,967
36.164
437

66a,as«

72.990
6.322
3.120
5.005

27.220

55.940
41.535
74.757
28.978
36.725

63.109
59.601
90.565
102.016
975

30,167,328

1,664,705

1,361,026

456,035

674,427

3,251,031

4,892,627
2,581,331
4,295,866
1,205,325
1,407,575

2.027.598
2.276.848
2.475.670
1.553.460
21.784

7.233.B0O

Not Shown
1920-29

454.776
482.782
161.610
246.415

1,024.361

1,778,942

1960-64
1965-69
1970

872,641

1,216789

353,250

237,163

218.852

279.520

1974
1975
1976"

86.792
-194.529
CI

(•) Estimate is not shown separately because ot the small number o( sample returns on which it was based Hower, the data are included in the appropnate totals
■Total receipts lor industries m Finance, insurance and real estate, and Business receipts tor all other industries
'Represents pa/I yeaf returns with accounting penods ending January-June 1976

NOTE Nature ot business not allocable" and "Wholesale and retail trade not allocable" are not shown separalely because ol the small number ot sample returns on which they were based However, the data are included m the
appropnate totals

304

Business Returns/1975 • Partnerships

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Business Returns/ 1975 • Partnerships

305

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306

Business Returns/1975 • Partnerships

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Business Returns/ 1975 • Partnerships

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Business Returns/1975 • Partnerships

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Business Returns/1975 • Partnerships

309

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310

Business Returns/ 1975 • Partnerships

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets

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

All acthre
partnenhlpi

Partnerahlps with balance sheets, by slie of total assets

induttrlal dfvwon. Hem

Total

Zero

assets'

S1 under
$10,000

S10.000
under

S25.000
under

(50.000
under

SIOO.OOO
under

S250.000
under

t500,000
under

t1.000.000
under

85,000,000

$25,000

S50.000

SIOO.OOO

t25O.0OO

1500.000

Sl.000,000

$5,000,000

" """•

(1)

(2)

(3)

|4|

(5)

(6)

(71

|8|

(91

|10|

(111

(121

All Industrial Divisions

Numoer o( partnerships .

1 .073,094

703.271

67.671

146.418

106.901

105.866

106.780

116.033

56.916

35.317

35.448

5.721

Number of partfwrs

4.950,634

3.906.108

252.152

427,913

349.627

351.660

400.493

544,341

364,156

314.036

561.852

339.878

Total tuett

235.468,301

23S.4U.301

_

582,727

1,804,216

3.873,969

7.644.310

18,321,112

20.028.962

24,713.472

71.060,495

17.439.038

Cash

B.990.391

e.990.391

138,197

304.602

449.881

691.559

1.260.195

1.014.550

1.074, 100

1.903.431

2.153.876

Notes and accounts recervable

16.402.532
190.014

16.402.532
190.014

-

38.056

1.444

117.844
817

308.052
3.879

596.429
24.089

1.391.378
19.853

1,507,093
13,318

1.704.381
19.403

3.850.925
45.837

6.888.374

Less Allowance lor baa debts

61.374

Inventones

11.985,431

11,985.431

—

66.795

216.066

421.351

628.058

1.218.054

1,008,286

988.856

2.357.195

5,080,750

Investments tn Governfronl obltgaiwns

Unrted Slates

1.257.316

1.257.316

C)

C)

CI

14.114

35.088

42.903

76.430

307.463

778.002

Stale and local

664.52B

664.528

-

(•)

CI

2.323

17.896

20.417

37,129

130.189

455.952

Otrier current assets

6,783,867

6783.867

_

14.478

37.585

91.853

132.319

342.152

444.811

540.932

1.863.134

3.316.603

Mortgage and real estate loans

5.954,130

5.954.130

—

7,526

28.707

123.024

289.443

710.964

777.500

1.116.536

1.746.803

1.153.607

Other investments

18 975,405

18.975.405

—

31,758

IOt.586

181.120

256.240

749.860

916.619

1.282.540

4.006,775

11.445.907

Depreciable assets

152,377,129

152.377,129

_

602,025

1.513.260

2.623.921

5.068,397

11.403.900

12.343.904

16.442.635

52.798.469

49.580.618

Less Accumulated depreaation

39,252,160

39.252.160

-

371.155

801.432

1.163.856

2.071.661

4.0%.118

3.958.691

5.148.557

12.554.243

9.086.447

Oepletable assets

2.198,285

2.198,285

_

7.805

14.977

37.948

73.200

136.492

154.886

233.573

491.458

1,045.946

Less Accumulated depletron

471,909

471.909

—

4,116

7.659

18.460

27.820

33.670

45.145

83.1%

117.296

134,147

Land

36,731,958

36,731.958

_

28.427

185.930

631.253

1.680.395

4.572.743

5215.042

5.546.306

11.309.201

7,562,661

Intangible assets (amortizablel

1.803,482

1,603,482

—

2.847

11.229

27.308

49.274

163.346

111.278

137.102

609.831

691.267

Less Accumulated amortizaton

649,279

649,279

—

2.094

6.184

7.931

12.896

107,693

59.552

45.380

207.629

199.920

Other assets

11,907,209

11.907.209

-

23,576

84.721

169.473

299,025

574,558

548.379

829,488

2610.626

6.767,363

Tow iiabiimM

235,468,301

12,302,055

2U.Ut.M-l

12.302.055

-

582,727

59.291

t,e04J16

145.227

3,873,969
234,512

7,644,310
408.459

18.321.112
865,022

20.028.962

752,017

24.713,472
915,636

71,060,495
2,509.666

87.439.038

Accounts payable

6412,225

Mortages, notes, and bonds payable m

less Ihan one yea/

22,709,476

22,709.476

—

147.914

203.538

404,473

788.870

1,843,130

1.902.488

2,424,336

7.542.033

7452,694

Other cuneni liabilities

7,788,212

7,788,212

—

138,847

72.054

128.398

182.554

433,606

515.274

611.609

2.060.752

3.645.118

Mortages, notes, and bonds payable in

one year or more

136,296,764

136,2%.764

—

173.891

356.694

972,422

2.444.069

7,566,084

10113.670

14.899,835

51.637.135

48,132,964

Other liabilities

14,779,122

14,779.122

_

236.122

137.929

243.793

544.237

952,931

1.228.530

1.457,365

3.084,161

6,894,054

Partners" capital accourts (* or —1 net

41.592,672

41.592.672

-

-173.338

686.774

1.890.371

3.276121

6.660.339

5.516.983

4,404.691

4.226.748

14,901,983

Total fccetptt

148,417,529

«7.50e,221

5,600,906

5,098,715

6,410,231

S.176,116

10.301.731

16,641,819

12,156,125

13.098,078

24,869,429

25,155.071

Business receipts

142,505,781

122.472.071

5,391.641

5.003.357

6.316177

8.036.043

10.060.254

16171,322

11.714.507

12.531,249

23.756.237

23,471,284

Income Ifom other partnerships

391.887

347.634

CI

32,649

18.434

17.948

14.387

29,586

36.732

36,589

74.161

96,375

Nonqualifying dividends

50,635

27.501

228

62

911

404

975

2.080

1.637

1.289

4.346

15,569

Interest recerved

2,477,173

2.098.263

47,629

6,067

12.820

24.301

63.632

145.147

150.404

222.735

396.159

1.029,369

Rents received

649,343

566.743

12,935

5.684

10.199

21.679

27.848

65.872

71.172

70.771,

172.441

110137

Royaftes

279,433

244.272

4.236

12.755

12.963

9.308

16.984

37.717

19.196

43.524

66.128

21.459

Farm net profit

23,349

12.563

CI

—

—

C)

CI

4.616

454

CI

I'l

C)

Net gain, noncapital assets

359,566

320.350

74.009

6.680

7.764

12.393

17.129

38.615

30.832

33.469

54.226

45.233

Other receipts

1 ,680,362

1.416.624

69.215

31.461

30.963

53.515

78.455

146.864

131.189

157.048

344.491

373.423

Total dedueUons

140,679,959

122,771,724

5,489.422

4,203,621

5,156,182

6,849,446

8.848,012

14,936,660

11,390.696

12,883,967

26,345,823

26,887,895

Cost oi sales and operalHDns

64,672,843

53.977.860

2,807.922

1,799,039

2.548.152

3.670.231

4,882.683

9.277,401

5.767.182

6.082.387

9.848.962

8.293,901

Salanes and wages

12,489,039

11.205.156

339.170

503.493

640.651

787.934

967.525

1.428.512

974.795

1.037.086

1.956188

2,569,802

Payments lo partners

2,649,186

2.251.363

90.618

245.313

250.730

237.636

238.862

320.362

157.748

139.366

227.883

342,845

Rent paid

3,626.571

3.145.974

98.131

217.127

241.847

279.721

274.760

403.844

288.874

337.200

494.074

510,396

Interest paid

12.097.100

11.535126

204.253

30.850

59.107

127.231

230.406

707.396

878.798

1.258.808

4.094.073

3,944,204

Tajtes paid

5,770,918

5.210.172

122.546

90.466

146.858

208.508

265.936

547.060

515.706

601.459

1.434.007

1,257,626

Bad debts

255.093

237.809

26673

4.366

6.698

8.821

12.195

29.089

28.051

21.502

46.667

53,747

Repairs

2,202,626

1.774.745

47.784

35.902

62.607

88.863

135.853

237.444

197.510

218.120

470.778

279,884

Depreciation

10,108,834

9.165.767

148.254

80.191

146.572

217.592

380.566

759.870

779.226

953.976

3.116.039

2,583,481

ArTKirtcation

165.755

163.551

1.009

389

1.819

3.152

2.876

12.293

16.373

17.860

60.845

46,935

Depletion

392.734

373.997

1.071

80.491

4.628

3.411

6.928

19.185

29.035

39.142

93.581

96,525

Penswn. profit-shanng, annuity, bond

purchase plans

190.127

179.651

3.745

6.077

6.289

7.395

9.466

13.391

1 3.654

16.691

38.377

64.546

Employee benefit programs

285,391

271,635

6.410

6.352

8.539

12.156

18.301

30.573

26113

29.727

60.273

73.191

Net loss (rom other partnerships

1.150,079

972.685

19.901

190.126

37.653

48.729

42.795

97.525

96.690

81.431

224.468

133.367

Fami net loss

6,816

1.465

—

C)

CI

—

—

(•)

CI

CI

C)

CI

Net loss, noncapital assets

120,330

87.795

19.824

3.373

606

16.621

2.353

6.819

6.075

8.802

11,017

10.305

Other deductions

24,496,517

22,216.973

1.552.111

909.607

993.013

1.131.445

1.356.487

2.045.872

1.612.430

2.040.380

4.168.552

6.407.076

Mt Income (leu dellctt)

7.737.570

4,736.497

111,484

895,094

1,254.049

1,326,670

1.453,719

1.705,159

765.429

214,111

-1,476,394

—1,512,824

Net income

22,431,931

18.629,502

786.554

1,382.226

1.492.140

1.640.843

1.912.174

2,532,341

1.730.965

1.682.216

2.650.768

2.819.275

Defot

14,694.361

13,893,005

675.070

487.132

236.091

314.173

458.455

827,182

965,536

1.468.105

4.127,162

4.332.099

Footr>oles at end ol table

Business Returns/1975 • Partnerships

311

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets— Continued

[All figures are estimates based on samples— money amounis arp m ihousands ot dollafs]

industrial dMston, ntm

All active
partnenMpt

Zaro

aaaata'

SI under
S10.000

S10.000
under
S2S.0OO

Partnerships with balance stieels. by slie o( total aueta

S2S.0O0
under
SM.OOO

SSO.OOO

under

StOO.OOO

SI 00.000

under
S2M.OO0

S2S0,000

urtder
SSOO.OOO

1500.000

ur>der
SI, 000.000

$1,000,000

under
S&,000,000

SS.OOO.OOO
or more

Agriculture, Forestry, and Fishing

Numbef ol partnersTups

Number o( partners ,

Total aaaata

Cash

Notes and accounts recsrvatM

Less Allowance tor bad debts

inventooes

Irrvestments m Government obbgabons:

Unrted States

State and local

Other ct^fTent assets

Mortgage and real estate loans

OUwf investments , ,

Depreciable assets

Less Accumulated depredation-

Oepletable assets

Less Accumulated depletion

Land

Intangible assets (amorttzabie)

Less Accumulated anwrtization

Other assets

Total »at>lHtlM

Accounts payable

Wongages. notes, and bonds payatM m

less than one year

Other curreni iiatNlities

Mortgages, notes, and bonds pa^bto in

one year or more

Other liahlrtes

Partners' caprtat accounts (+ or — ) rtat

Total recelpta

Business receipts

Income Ifom other partnerships

rjorxjualrfying drvidends ,

Interest recerved

Rents recervoO

Royalties

Farm net profn

Net gain, noncapilal assets

Other receipts

Total deductlona

Cost ot sales and operations

Salanes and wages

Payments to partners

Rent paid

Interest paid

Taies paid

Sad debts

Repass

Deprecation

Amortization ,

Depletion

Pension. prt}fit-3haring. annuity, bond
purchase plans

Employee benefrt programs

Net loss from other partnersh<)s

Farm net loss . ..

Net loss, noncaprtai assets . .

Other deductxMtt

Net income (Icta deflcit)

Net income
Deficit

Footnotes at end ol table

123.173

351,062

B.9$4.65«

487,198

401.813

928

654,548

13.871
6,615

195.803

201.173

427.398

5.161.260

2.127,876

B7.905
18.144
3.069,484
20.743
3,142
376,937

8,954.658

l.9S4,6St

487.198

401,813

928

654,548

13.871
6.615

195.803

201,173

427.398

5,161,260

2,127.876

87.905
18.144
3.069.484
20.743
3.142
376.937

8.954.658

1.830.1B9

ies.4es

1.830.189
185.485

3,596.573

445.924

2.641.934

3.596.573

485.924

2.641.934

13,M6.«a

7,942.682

12.612.792
12.970
2.913
68.467
86.131

7.500.158

11,413

998

44.895

65.751

16.884
19.527
56.581
450.137

11.012

9.365

38.340

260.730

12,430.r5«

7.807,971

7.840.001
206.943
134.807
466.523
663.022
289.052

4.994.487
148.487
99.232
291.533
404.149
166.109

4.890

515.337

982.412

5.413

2.613

4,484

276,887

526.623

5.413

1.551

2.192

1.986

4.532
21.892

5.509

23.573

1.272,047

4.178

7.607

CI

14.268

859.672

895,644

134.691

1.953.836
1 158.192

926.774
794.083

4.300
22.123

302,164

288,608

4,817
6,034

262,296

154,333
8.363
3.289
4.917
10.238
4.968

I'l

9.549
15831

n
(•)
(•)

n

47.860

10.010

24.912

39,667

8.611
1,875
CI
3.042

CI

CI
56.125
32.706

CI
C)

n

573

39,667

1,378

6.718
492

7.820
1.703
21.556

176,109

171,879

89.344
5.713
8.793
6.196
2,760
3,417

CI

3,734

7^35

CI

I'l

29,258

6.617
16.694
114.903

15.834

3.551

11.995
CI

(•)
127,555
67.765

CI

I'l

16.452

4,195

114,903

2,940

29.359
4.013

13.256
6.194
59.141

327,310

317,241

CI

734

3,116
5,292

195.192
n.118
8.229
8.543
4.715
5.760

CI

9.926

14.183

CI

CI

CI

C)

CI

40.085

52.058
22.684

(6)

(7)

("1

7,590
22,525
268,471

26,137
5,518
C)

15,603

CI

5,733
I'l

4,847
248,781
119.562

CI
I')
72.826
CI
CI
6312

268,471

4.937

64.579

6.41

54.359
13.444
124,741

463,630

437,401

C)
CI

2.971
14,738

418,717

266.540
9.031
9.691
16745
15.933
7.620

CI
21.645
26.346

CI

44.913

76.269
31.356

9.615

31.461

718,785

56,198
18,436

6,786

CI

24,952

630,784

300,067

CI

I'l

205,903

!•)

CI

30.039

716,715

19,013

149.224
6.827

194.385
16.579
332.757

830.253

778.482
C)
CI

3.418
4.314

CI
CI

3.079
36.595

786,776

465.321
22.347
11.916
33,257
31,164
19,151

I'l
37.667
68.372

C)

CI

CI

C)

95.441

9.896

30.806

1.570,349

96,239
55,214

CI
82,828

CI
CI

31,621
24.290
43.575
1.152.32
494.348

16.882

CI

500.039

6,377

1,309

59,145

1,570,349

28.450

533.589
76.190
554.679

1,458,178

1.381.932
(■)

65
4.620
11.233

546
C)

6.805
48.406

1,406,198

861.776
34.583
20.574
59.029
67.240
31.815

200

50.495

113.017

CI

220

CI

2.331
163.198

14.772

1.491.102

67.848
60.282

CI
133.899

CI
CI

21.776
31.954
53.227
867.580
346.693

C)

CI

547,434

1.041

119

41.073

1,498,102

263,940
24.095

566.316
70.547
541.136

963,300
CI

3,204
CI

4,871
25.905

970,923

577.475
19.913
12.739
40.577
56.699
24.143

CI
39.175
80.539

CI

CI

209

116.408
46,627

143.355

96.728

2,504

11,572

1,694,353

98,282

72.428

C)

117,726

C)
C)

56,221
47,8/4
92.952
840.229
341.583

I'l
CI
621.652
CI
CI
73.095

1.694,353

44,355

361,233
50,488

724.758
110.253
403.266

1.522.466

CI

8.756
11.082

1.328
CI

4,466
44,246

1.595.302

44,432
78.729
29.048

513
47.120
78.961

I'l

CI

CI

1.330
CI

1,274

16.222

2,217,016

80.624
148.116

n

154.929

6,340
CI

S2.682
79.609

19.876

CI

862.814

7,401

854

112.935

2.287.016

57.040

435.884
45.195

1.106,774
160,506
461,617

1,462,346

1,362,067

2,085

563

14.586

16.007

2.492
CI

5.675
58.089

1,539,234

1,004.220
17.928
9.565
63.617
101,397
29.773

617
49.908
93,585
4.644

84

3.018

763.012

37.418
36.395

CI
98.440

CI

8.334

CI

59.062

295.741

89.536

CI

CI

241.488

4.895

636

49.570

763,012

24,372

395.316
30.508

123.041

309,927

276,782

CI

CI

2.713

4.239

3.086
C)

2.193
19.757

381,138

194,613
5.958
2,568
12,220
35.274
10.414

346
6.668
28.554

CI
CI

315
1.084

96.981
163.869

312

Business Returns/1975 • Partnerships

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets— Continued

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

Mlacdve
pafWerablpa

Partn«r«blpt with balance sheet*, by tlxe of total asaeta

Total

Zero
aaaats'

11 under
110.000

510,000
under
$25,000

625,000
under
550.000

550.000
und«
1100.000

5100,000

under
(250,000

5250.000

undef
1500.000

5500.000

under
51,000,000

51.000.000

under
55.000.000

55.000.000
Of more

CI

(21

(31

(4)

(5)

(6)

(7)

(5)

(91

(10)

(11)

(13)

Mining

Numbef of partnerships

15.571

223,777

6.514,055

370,840

524,773

1.166

247.790

CI
15.295

266.180
17.472

310.471
3.919.891
1.178.622

1.455.104
341,492
257.923
75.557
47,427
617557

6,514,055

455,334

343.698
195.425

1.009.375

249592

4.260,631

4,341,873

4.001.011
59.580

CI
31.309
19.514

75.208

CI
12.026
43.062

4.741,829

1.184.750
141.382
18.759
124.865
66.972
144,044

2,997

65,662

274,275

1,641

314,461

3,393

7,266
63,886

CI
10,976
2.296,453

-499,956

1.289.923
1.789.879

11.155

179.489

6.514,055

370,840

524,773

1,166

247,790

CI
15,295

266,180
17,472

310.471
3.919.891
1.178.622

1.455.104
341.492
257.923
75.557
47,427
617,557

6.514,055

455,334

343,698
195,425

1.009.375

249.592

4.260.631

4.030,707

3.807.162
52.852

CI
31.127
17.272

73.9*4

CI
11.814
36.373

4,S63,»3«

1,143,185
127,489

16.354
121.462

84,967
136.790

2.884

60,343

263,216

1,641

302,183

3,393

7,129

57,094

CI

8,334
2,227,318

-533,119

1,236,324
1,769.443

1.091
3.341

37,050

35.409

CI

CI
CI

160,888

CI
CI

i':ii5

CI
5,209

CI

5,207
CI
CI

CI

CI
CI

131,178

-123,838

8,331
132,169

2.935
16.884
9J37

2.485

CI

CI

CI
15,026
10,033

i-L

CI
CI
CI

9,337

CI

CI
CI

CI

1,439
-31,360

43,420

41,669

CI

CI

69

150,327

15,934
CI
CI
CI
CI
670

847
1,441
CI
79.657

46.682

-106,907

7,563
114,470

1.363

9.724

22.502

5.978
CI
CI
CI

CI

CI
26.354
16.463

CI
CI

3,967
22,502

CI

CI
CI

CI

1,659

2,651

50,298

50,089
CI

CI

CI

CI

82.742

CI
CI
CI
CI
CI
2,322

CI
CI
1,352

CI

CI

47,975

-32.444

6,950
39,394

972

14,339

36,741

1.527
CI

CI

CI
30,515
17,673

CI
CI
CI

CI
36,741

CI

CI
CI

CI

CI

30.667

30,300

29,885
CI

CI

CI
CI

93.859

CI
CI

CI
CI
CI

CI
CI

CI

CI

61,505

-63.589

CI
CI

1.017

10.652

70.014

6033
5.095
CI
CI

CI

46.796
17.393

27,810

12,245

CI

CI

70,014

1,790

CI
CI

CI

8,371
50012

82456

73,569

CI
CI

CI

C)
1,025

165,021

16,569

CI

CI
525
676

3,024

CI

CI
5,742

CI
5,692

CI

126.817
-82.735

26.423

109158

1.375

21.994

221,149

23.360

16.449

CI

2M1

CI

5.759

14.433
158.673
61.376

47.704
17.733
12.142

CI

CI
17.139

221.149

37.409

26.543
4.694

59,572
1,648
69,083

246,721

217.146
CI

520
757

12.416

991
4.504

250,095

62,716
10,214

CI
12,945
4,087
8.903

CI

2.425
16.793

CI
16.004

CI

CI
CI

112.130

-3,374

69.975
73.349

977

13.273

364.122

45.717
46999

3.210

9,014

CI

19,660

222,574

K027

107,792
35,224
13,198

CI

CI
13.157

364.122

27,083

37,061
3,362

44,071

6,671

245,674

321.943

311,394

1,270
716

2.143

1.943
4.477

424.236

74,070
17.006
2.661
7.388
3.065
11.001

CI
7.901

22.575
CI

26.554

CI

995
CI

CI
243.071

-102.293

86.061
188.354

594

17.799

422.996

45,099
40.904

21.652

2.444

CI

31,143

274,764

109.039

148,975

75.159

10.962

CI

CI

30.602

422,996

57.518

44.159
13.694

55.332

4.351

247,942

410.153

376.463
CI

7.674
1.125

18.717
I'l

771
4.979

653.565

102.325
20.156

3.357
63.299

5.866
16.120

CI

5.289
26.401

CI
35.681

CI

467
CI
CI
CI
365.234

-243,412

102.644
346.056

652

67.554

1.254.630

114.868
135.764

CI
39.140

C)

I'l

42.792

CI
115.743
682.729
270574

346.792
99.659
34.186

CI

CI
95,168

1.254.630

106,986

91,155
17,961

169,856
44,210
822,462

980.271

908.296
8015

13,355
4,756

26,032

4,616
15,201

991,127

337.879
29.033
5.133
11.732
14.339
29.487

523
12,849
73,946

CI
68,231

939

2.287
25.730

238

378.560

-10.856

232.966
243,822

159
3,929

Totll IIMtf

4.112,564

Osn

125,773

275.658

CI

180.723

Inveslnwnts in Govemmenl oUgabons:
Unrted Stales

CI
CI

Otnef current assets

203,215

CI

126,590

2,462,460

592,044

DepletaOie assets

Less Accumulaled depletion

Und

Intangible assets (amortizablel

Less Accumulaled amortization

749,856
83,363

186,130
60,391
38,831

436,435

Total llablutlM

4,113.564

Accounts payable

Mortgages, notes, and bonds payable in
less than one year

Mortgages, notes, and bonds payable m

217,193

134,548
152,081

625,233

Ottier liabilities

Partners' capital accounts (+ or — ) net

180,009
2,903,500

1425.365

Business receipts

1.763,202
33.965

C)

Interest leceived

7.910
9.660

5.744

Farm net profit

Net gain, noncapital assets

Other receipts

1.324
6.093

1,591.936

Cos! of sales and operations ,

Salanes and wages

500,252
30,647
2,552

16.845

55.556

59.520

2.133

26.589

108.469

669

63.229

Pension, profit-shanng. annuity, bond
purchase plans

Employee benefit programs
Net toss Irom other partnerships
Farm net toss
Net toss, noncapital assets
Other deductions

1.978

2968
4.657

CI

CI
714.166

236,329

684,635

448.306

Footnotes at end ol table.

Business Returns/1975 • Partnerships

313

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets— Continued

AI KIM

PtnnersMpt ollh btlai>c« tfiMlt. b>

•lie of total aaaau

Total

Ztra
asMIs'

t1 UKMf
110.000

110.000
UfKMf
(25.000

K5.000
UIKMf
•50.000

>50.000

und«f

tioo.ooo

1100,000
S250,000

1250,000

undw
1500,000

6500,000

undar
11,000,000

SI.OOO.OOO

undar
65.000.000

95.000.000
Of mofa

HI

(!)

(3)

(41

(51

(61

(7)

(•)

(9)

(10)

(11)

(12)

Conatructton

60.764
135.463

6J69.007

463.529

993.425

3.199

1.503.879

40.250
24.494

613.808

131.920

213.216

1.867.143

729.274

18.423

6.858

669.328

15.101

4.867

558.689

6,369J)07

763.546

1.303.531
500.322

2.024.709

731.426

1.045.471

12,571,617

12.347.998
3.087
1.030
32.680
86.572

2.209

,a,

82.269

11.777 J20

9.071.670
510.633
239.291
60.995
309.798
202.159

12.808

89.768

273.569

379

1.074

17.322

38.878
4.535
CI

1.142
943.179

794,397

1 .245.240
450.843

40.610
93.214

6,369.007

463.529

993.425

3.199

1.503.879

40.250
24.494

613.808

131.920

213.216

1.867.143

729.274

18.423

6.856

669.326

15.101

4.867

558.669

6,369,007

763.546

1.303.531
500.322

2.024.709

731.428

1.045.471

10.94<J>9

10.739.785

3.081

956

31.009

76.146

1.224

n

14.312
81.685

10,393,087

8.29.. 624
376.384
166.317
46.998
269.389
174.453

9.728

68.357

229.591

379

1.055

16.461

35.469

4.443

n

1.134
682.275

555,212

976.312
421.100

5.769
12.436

7010(9
690.895

404
1.289

9.024

668.739

525.018
26.405
8,132
5.327
21.674
12.475

1.500
3.537
9.421

CI
2.664

n
n

50.303

33,350

76.558
45.208

14.230
30.397

51,004

15.476
3.246
C)
1.439

800

CI
60.420
33.560

CI
51.004

5.667

9.534
3.743

4.923
2.066
24.869

752,989

749.664

79
CI

CI
331

630,62t

429.645
36.909
57.197
3.659
3.812
9.434

C)

4,682

10.767

CI

CI
1.476

70.315

122,163

131.356
9.193

6.136
13.546

98.928

22.403

14.566

CI

4.060

_

2.851

CI

C)
97.697
52.628

5.070

2.032
98,926

12.737

12.992
2.616

16.397
3.746
50.440

507,992

502.734

(■)
303

1.114

C)
1.966

418,406

265.586
32.093
23.854
5.424
3.346
8.449

339
5.428
14.186

CI
1.904

CI
56.627

89,586

93.113
3.527

4.379
9884

156.571

28.144
19.280

CI
27.738

4.218

CI

CI
99.006
39.381

CI

CI
12.264

3.949
156,571

18.787

25.864
5.927

27.423
16.960
61.590

618,759

616.018
CI

.214
1.763

CI
642

541,587

370.672
48.676
21.908
4.406
5.454
11.943

594
5.0O9
15.641

CI
1.749

CI
55.049

77.172

85.660
6.486

3.646

>

245,607

35.466
56.821

CI
24.741

CI
CI

4.512

CI

4.033
145.723
70.482

CI

CI
21.479

CI

CI
11.927

245.607

42.772

57.907
12.287

37.158
7,369
88,114

777.064

768.589
CI
C)

1.002
2.605

CI

547
3,501

683,792

518,830
32,343
14,298
3,969
9,448
13,672

590

7,120

17,117

CI

CI

1,438

3,595
CI

CI
60,493

93,272

107,215
13,943

3,262

500,179

50,356

66,878

670

92,141

CI
CI

24,770

9,116
16,622
266,050
118,395

C)

CI
51,369

C)

C)
17,553

500,179

51,040

108,691
27,886

116,684
25,479
170,399

1,205,928

1,189,105

CI

CI

2,832

7,178

CI
CI

1,532
4,686

1,118.225

854,242
69,195
19,632
7,323
17,238
21,846

1,760
13.877
28.626

CI

CI

1,340

4,563
CI
C)
C)
78,323

67.703

104,588
16,865

1,199

420.668

46,361
64,993

7&

F!

25,970
20,616
15,633
153,235
66,893

C)

C)
46,925

C

C
14,044

420,666

78,035

91,933
24,102

77,849
37,670
111,079

920,506

902,227
CI
CI

3.516
9.227

CI
CI

1,694
3,600

863.942

715,406
27,820
5,757
3,506
16,999
16,218

1,052
8,551
14,691
CI
CI

1,636

4,197
CI

CI
47,686

56,566

73,202
16,836

879

613,569

70,847

124,415

236

125,985

C)
C)

61,826

6,177
40,461
214,183
100,906

CI

CI
39,274

CI

CI
26,445

613,569

81,033

166,922
24,626

142,729
49,323
146,936

978,185

955,048
CI
CI

4,246
9,622

CI

1,710

7,533

917,435

761,072
16,106
2,923
2,434
24,243
15,081

1,566
4,397
18,543
CI
CI

769

4,512
CI
CI
CI
45,436

60,750

80,863
20,113

906

1,837.565

101,150
314,699

CI
502,948

CI

CI

225,940

18,413

67,809

354,815

130,059

CI

CI

228,317

1,198

561

140,676

1.837.565

224,990

562,193
116,469

603,843
98,272
229,796

2,614,443

2,536,217
1,032
CI

7.869
23.920

CI

4,111
41,094

2,630,189

2,211,817
61,069
7,842
6.815
83,687
34,360

1,206

9,867

56,019

CI

CI

4,006

9,?43
CI

CI
143,056

-15,746

146,727
162,473

160

2.444,(16

f-tv*

93,304

288,525

1,269

647,300

Investments m Govemmenl oMgatwm

CI

CI

262,921

Mortgage and real estile toana

71,309

65,926

476,014

1 16.970

CI

CI

263,645

8,965

751

340,694

Total Uabimiee

2.444.916

248,285

hkxigages. notes, and bonds payable n
less than one year

Mortgages, notes, and bonds psyaoie v\

267,495
280,666

997.703

Othw itabMes

490.521
160.246

1,670,342

1,629,088

CI

^tongualltylng dnndendt

CI
10,554

18163

CI

1,592

9,106

1.91(.946

1,619,134

Salar»es and wages

25,748
4,774
3,133

103,468

30,973

Bad debts

Repavs

660
5,869

44,560

Am^ti?ation

CI

Depletion

Pflnsoo, profil-sfwmg. flfmjl^. bond

CI
1,366

1,166

3,384

CI

74,767

-49,604

N»

75,030

124,634

Footnotes at end of table

314

Business Returns/1975 • Partnerships

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets— Continued

[All figures

are estimates basetj on sampi

es— money amounts are in thousands ol Ooltars]

All active

Pannenhlpa with balance sheets, by size of tola) asaeta

lnduitrl«l division. Htm

Total

Zero

assets'

(1 under
»10,0O0

SIO.OOO
under
125,000

125.000
under
650,000

»50.000

under

SIOO.OOO

1100.000

under
S250.000

6250.000

under
1500.000

6500.000

under
$1,000,000

tl.000.000

under
SS.000.000

65.000.000
or more

(1)

(2)

(3)

«l

(5)

16)

(7)

(6)

(91

1101

(11)

(12)

Manufacturing

Numtef o' panrwfships

29.326

74.535

3.900.062

326.686

532.866

10.552

672.927

6.944
14.773

227.489
9.388

199.544
2.521.513
1.059.266

162.932
38.230

104.381
13.965
7.472

122.174

3.9(W.062

366.879

546.637
238.290

668,150
352.134

1.727.972

6.946.915

6.842.800

1-1

982

19.792

13.479

5.768
CI

4.333
60.945

6,607,688

4.517.126
448.989
122.316
103.065
77.939
140.704

13.207
69.499
246.837
6.303
47.389

12.004

35.897
14.224

3.408
748.981

341.027

799.954
458.927

23.099

60.454

3,900.062

326.686
632.866
10.552
672.927

6.944
14.773

227.489
9.388

199.544
2.521.513
1.059.266

162.932
38.230

104.381
13.965
7.472

122.174

3.900.062

366.879

546.637
238.290

668.150
352.134

1.727.972

6.400.S26

6.300.311

CI

964

18.924

10.405

5.768
CI

3.534
60.433

6.133,569

4.235.879
398.788
109.003
92.567
73.905
127.783

12.507
58.402
226.591
6.156
47.383

11.795

34.466
14.224

3.144
680.976

266.957

716.419
449.462

2.782
6.740

274.942

273.390

CI
597
CI

CI
522

260.499

194.938
17.413
7.804
3.502
1.785
4.961

160
2.535
4.946
CI

CI
1.103

(•)
18.675

i4.wa

23.974
9.531

7.427

17.125

27.629

7.570
2.361
CI
4.210

CI

22.698
11.860

CI
("1
CI
I'l
C)
841

27.629

2.228

1.115
1.169

4.127
2.440
16.550

137.292

136.755

CI
CI

CI
91

110,532

60.462
5.549
9.382
6.771
557
2.720

CI

1.119
3.291
CI

CI

20.551

26.760

33.135
6.375

4.128
8.910
66,271

12.022
5.654
CI

13.819

1.672

CI
55.958
27.337

CI

CI

I'l

CI
1.315

(6,271

9.402

7.565
1.730

9.661
2.374
34.539

206,418

205.705

CI
CI

CI
241

179.613

95.260
11.133
15.549
8.204
1.456
4.567

I'l

3.056

6.115

CI

34.039

26.605

32.664
5.859

3.295

8.170

120.232

13.806
20.975

CI
23.279

2.576

CI
88.894
41.486

2.902

CI

CI
7.242

120 J32

11.053

18.334
5.810

14.750
4.452
65.833

330.601

329509

432

CI

CI

CI
339

290.384

169.672
24.116
11.923
10721
2.577
8.778

668
3.728
9.466
CI

CI
CI

C)
47.276

40,217

49.272
9.055

2.117

4914

155.662

30.316

32.360

652

19551

3.700
CI

1.179
111.603
52.670

CI

4.698
CI

CI
5,157

155,662

14,069

9,429
12,436

35,245
2.158
82.325

419,687

418.641
CI
CI
310
CI

I'l
272

235.149
35.858
15.246
6.653
3.224
11.442

1.249

3.452

10.141

CI

600
2.197

CI
39.959

54.391

57.641
3.250

1.970

5.564

300.967

39.490

53.943

489

46.320

CI

12.589
CI

5.019
244.169
131.443

CI
CI
16.872
CI
CI
8.877

300,987

36.544

28.527
14.157

80.389

11.792
129.578

668.344

661.565

I'l

1.080

2.016

CI

832
2.841

610.320

399.889
46.955
18,188
10,150
7,140
18,468

2,315
7,522
20,281
CI
CI

590

2.269

I'l
75.628

56,024

68.138
10.114

620

2.197

210.763

33.952
48,819
1,223
45,132

CI
CI

3,515

I'l

10,545

137,963

82,002

6.771
CI
CI
5.598

210.763

27.233

19113
7.505

21.810

1.783
133.319

559.742

552.595

I'l

CI

730

1.141

CI
CI
850
4.373

509.996

389.425
31.781
B.337
3.020
3.705
11.811

1.273
3.496
11.256
CI
CI

1.219

2.759

I'l
41.701

49,746

53.041
3.295

372

1,971

246.661

40,570

48,867

796

54,617

CI
CI

5.213

CI

10.925

136,409

74,482

CI

I'l

9,719

I'l

CI

9,983

246.661

30.372

27.957
12.252

27.452
15.572
133,056

550.676

536.755

669

I'l
I'l
475
9.748

504,399

374.844
29.334
9.426
6.350
3.524
11,215

1,108
5,177
12,281
CI
CI

800

2,946

CI

CI
46.549

46J79

52.569
6,290

322

3,163

646.526

74,760

140,396

1,967

135,877

I'l
I'l

21,595
I'l

33,851
332,956
158,131

6,324

CI
29,394

2,518

2,240
25,572

646,526

91.600

62.401
33.062

110.891
25,704
324,868

1.326,876

1.308.665
CI
CI

3.798
2.944

CI

479
10.807

1,232.456

922.663
72.853
11,175
9,449
12,740
25,573

2.478
7.474

27,015
1.891

16.939

3.441

4.963
CI

CI*
112,444

M.420

128.467
34.047

66

1.700

2,124J31

74.200

Notes and accounts recewaWe

279.491
4,469

330,122

CI

CI

Olfwf cufrenl assets
Mofigage and real estate loans
Other investments

176,359

CI

134,565

1.390.863

479.655

147.917

Less Accumulated depletion
Land
Intangible assets (amortzablel

n

I'l

57.589

2,124,331

Accounts payable

Mortgages, notes, and bonds payable in
less than one year

Mortgages, notes, and bonds payable m

one year or more

Other habilrties

Parlnere' capital accounts (+ or -) net

144.378

372.196
150.169

363.825
285.859
907.904

1,925.946

Business receipts

Income Irom other partnerships

Interest received
Rents received

Royalties

Farm net profit

Net gam. noncapital assets

Other receipts

1.876.731

I'l

I'l

9.335

2.411

CI

123
31.199

2.070,074

t.393.377

Salanes and wages
Payments 10 partners
Rent paid
Interest paid

123.7%
1.973
27.747
37.197
28.248

3.017

20.843

Oeoreciation

121.799

Amortization

DepletKin

PensMjn. profit-sharing, annuity, bond
purchase plans

Employee benefit programs

Net loss Irom other partnerships
fam net loss
Net loss, noncapital assets
Other deductions

Net income

DeScn

3^21
29.569

4.758

17.230
C)

C)
244.154

-144.126

217.518
361.646

Footnotes at end ol table

Business Returns/1975 • Partnerships

316

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets— Continued

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

IndiMtrW dMtlon, (Mm

PwtntrtMpt wWt bttinc* thMtt, by tlzt of (otil iu«tt

t1 undtr
110,000

$10,000

under
$2S,000

ISO.O0O

under
1100,000

1100,000

urMter
$250,000

1350,000

ufKter
$500,000

$500,000

under

$1,000,000

$1,000,000

under
$5,000,000

$5,000,000
or more

Transportation, Communication.
Electric, Gas, and Sanitary Services

Numbei o( partnereTnw

Numtw 0' partners

ToW B»el»

Cash

Notes and accounts recerwbte

Less AAowance (or bad ctebts
Inventortes
Investments ri Government obligations

Unrtod Stales

State and local

Other (urent assets

Mortgage and real estate loana

Other investments

DepreaaUe assets

Less Accunxjlated depreoalion

Depieiabie assets

Less: Accumulated depietKin

Land

Inian94)te assets (amortizable)

Less. Accumulated amortizalion

Other assets

Total BabHWet

Accounts payaWe

Mortgages, notes, and bonds payable f\

less than one year

Other current ^abilities

Mortgages, txjies. and bonds payable n

one year or more

Other habriities

Partners capital accounts {*■ or — ) rtat

Total receipts

Business receffts

Income Irom other partnerships

Nonquatftying dividends

Interest recerved .

flents received

Royalties

Farm net prolH

Net gam, noncapital assets

Other recevts

Total dedocttone

Cost ol sales and operations

Salaries and wages

Payments to partners . , , ,

Rent paid ...

Interest paid

Taxes paid

Bad debts

Repairs

Oepreoation

Amortization
Depletion

Penson, profil-sharmg, annmry. bond
purchase plans

Employee benefit programs
Net loss from other partnerships

Farm net loss

Net loss, noncapital assets

Other deductions

Net iTKome (lesa deflcH]

Net income
Deficit

Footnotes at end of table

17.157

11.184

53.091

32,045

iATt.m

3,47»,739

106.593

201.151

2.266

30.936

106.593

201.151

2,266

30,936

4.501
1.236

4.501

CI

CI

55,390

3.577,212

842,149

59,200

I'l
55,390
3,577.212
842.149

16,314

14&
30.065
4.821
95,763

16,314

149.253
30.065
4.821
95,763

1.460,663

277.004

1.279,245

2,502,818

2,450.574

n
n

6.647
8.351

CI

7,000
30.164

2j27,979

888.832
249,915
30,285
59.799
155,862
72,278

3.045

73,499

349.496

4.955

535

3.424

C)
628.400

217.393
70.887

1.460.663

277.004

1,279.245

2.105,981

2.059.244

C)

CI

5.829

5.721

CI

790.900
200.720
21.392
44.723
148.331
60.068

2.819

50.271

318.124

4,955

CI

3.415

CI
525,764

243,065
315,436

157,
153,967

130,876

93.806
8.130
C)

3,535
1.852
2,713

CI

2,887
4.282
CI

12.761
26,732

29,457
2.725

1.889
4,608
7,7S>
2,060

n

33,279
4.549

CI

2.797

1.722

10.984
14,113

2.347

4,922

40.742

7,075
2.132

CI
12,791
8,489

54.423
29.625

CI
CI

CI

CI
(•)
CI
4.803

7.759

40,742

1.103

2,212

I'l
CI

8,144
1,215

CI

284
4.335

10,271
4,342
14,558

72.206

139,635

72.113

138,921

130,196

66.371

10.503

CI

2.648
2.346
3.263

!•)

4,691
9,916
CI

27,523
9.439

13,140
3.701

1.637

4,429

61,943

12.043
5.

CI

CI

CI
56.341
21,930

I'l
CI
I'l
1.727

61.943

4,218

20,318
7.299
21.258

M,492

97.081

91,101

32.794
9.411
3.762
4.229
2.247
2.794

C)

3,399
7.133
CI

C)
25.010

14.166
6.775

1.435

4.183

96,861

8.606
13.743

2.891

CI

CI
91.412
35.072

CI
CI
1.08
CI
CI
2.418

96,851

5.876

17,705
3,231

17.170
5.680
47.189

182,987

162.597

3,605
2,107
5,211

342

6.219

10.121

CI

841
CI

26.786
23,374

26.351
2,977

205,254

13,911
13.148

CI

2.237

CI

5.389
CI

4.432
187.496
62,155

i;i

17.659

CI

CI
16.998

205,254

7.787

25.406
4.404

93.262
18.394
55.981

223,580

220.801
CI
CI

CI
1.179

205.388

74.338
29.492
3.088
6.895
7845

CI

9.731

18.187

CI

1,125
CI

160,598

7,754

10.033

CI

3.800

2.639

CI

CI

187.481

61.642

CI
CI
24.680
C)
CI
2,142

1)0,598

8,516

17.331
4.620

95.493
5.642
48.996

160,137

158,374

CI
445

C)

CI
1.023

154,043

54.897

23,361

CI

3.231
S.412
6.716

C)

4,154

15,613

CI

CI
35.708

311

1.641

311,689

7.744

19.746

CI

CI

CI
CI

5.B22
228,678
86,135

26.671
CI
CI
3.944

211,689

12.053

14,498
11.223

190.766

2.634

-19.485

119,727

117.986

CI
6
CI

114,(65

32.732
18.211

CI

6,296
15.504

5.028

CI

1.931

14,120

C)

C)

910

CI
18.403

16.762
11,720

23,661
48,130

CI
CI

13,007
CI

29,274
566,985
166,027

CI
66,873
16179

1,730
20.719

e34,6«e

65.514

51.173
24.749

382.150

8.722

102.388

475,724
CI

3,202

Cl_

86:
4.016

482,063

255.793
45.429
2.078
10.697
38.593
11.903

10.437

47.045

CI

C)
55,849

37,4
34.125

23.739
88.626

CI

n

CI

32.815

CI

CI

2.191,605

371.074

6.318
7517
1.619
41.996

74.965
19.798

650.144

224,007

1.004.025

461.660
CI

2.502
CI

21.808
672,294

CI
22.574

CI

1.728
69.339
12.840

I'l

4.025

189.985

CI

CI

CI
747

267.737
-186,029

316

Business Returns/1975 • Partnerships

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets— Continued

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

Induitriat division. Itam

All active
partn«r«hlp«

Pwtiwrthlpt rnnh tMlanc* tlwvu. by tlM of lotlj UMIs

11 under
110,000

110.000
undof
125.000

US.0OO

undor

tso.ooo

ISO,000

undof

1100.000

1100,000

undef
1250,000

1250,000

und«f
S500,000

1500,000

undof
11,000,000

51,000,000

undor
15,000,000

15,000,000

or mora

Wholesale and Retail Trade

Number ot pennerships

Number ol partners

Tow MMH

Caati

Notes and Bccoums receivabte

Less Allowance for bad debts

Inventories

Investments in Government obligatjons:

united States

State and ucal

Other current assets

Mortgage and leal estate loans

Otner investments
Depreoable assets
Less Accumulated depreciation

Depletable assets

Less Accumulated depletion

Land

Intangible assets (amodaable)

Less Accumulated amoftization
Other assets

Total llablim**

Accounts payalile

Mortgages, notes, arvj bonrjs payat)le in

less than one year
Ottier cunent liabilities
Mortgages, notes, and bonrls payable in

one year or more

Other liabilities

Partners' capital acxounts (+ or — ) net

Total recelpta

Business receipts

Income from ottier partnerships
Nonqualrfying dividends
Interest received
Rents received

Royalties

Farm net profit

Net gain, noncapital assets

Other receipts

Total dedurrdona

Cost ol sales and operations
Salanes and wages

Payments to partners

Rent pejd

Interest paid

Tanes paid

Bad debts
Repairs
Depreciation
Amortization
Depletion

Pension, profit-shanng. annuffy, bond
purchase plans

Employee benefit programs
Net loss from othei partnerships
Farm net ksss

Net loss, noncaprtal assets

Other deductions

Net Income (lees deficit)

Net income

Deficit

Footnotes at end ot table

10,924,7H

1.280.190

1,873,319

28.678

3,751,037

30,025
32.051

209.715
61.897

320.933
4.143.341
1.779,226

32,801
10,262

519,352
71.853
20,046

436,482

10,924,784

1.977.616

1.722.393

351.001

5.149.630

45,640,677

45.168.485

4.430

3.029

63.642

122.034

7.522

2.238

21.622

247.475

42,982,103

34,420.994
2.707.965
577.031
713.240
274.972
716.513

74.661

20B.505

463.422

6.965

2.512

21.902

41.021

16.271

(■)

6.041
2.728.067

2.658.574

10,924,7U

1,260.190

1,873,319

28,678

3.751,037

209.715
61.897

320.933
4.143.341
1.779.226

32,801
10.262

519,352
71,653
20.046

436.462

1.343.460
380.664

1.722.393

361.001

5.149.630

37,954,938

37,542.210
4.239
2.571
56.521
98.654

6.552

2.238

16.028

225.925

35,819,499

28.681.968
2.291.178
482.241
594.692
235.888
560.222

65.429

166.417

375.491

6.556

2.302

20.365

38.721

10.466

CI

6.322
2.261.240

2,135,439

2.428.364
292.925

17.109
37.270

2,036,771

2.013.311

(•)

1.797

2.567

(■)

5.991
13.030

1,901401

1.504.485
124,512
26.211
32.620
10,013
31.674

5.535

6.784

19.082

267

1.016

165.097
30.187

30,911
68,958
125,423

28.007
9.322
CI

47.351

CI

1,646

CI

C)
61,074
46,741

CI
CI
CI
CI
C)
4,189

125,423

19127

15,283
6,524

10.830
4.806
68,853

1,201,844

1.192,415

CI
281
CI

1,119,932

806.949
70,606
25,063
47.374
3,074
21,186

1,794
6,446
11.336
CI
CI

CI

121,893
39.981

25,445

55,695

436.767

76,357
24,618

CI
166.343

C)
CI

4.363
CI

2.411
233.681
115.610

CI

CI

9,815
3,248
1.441
29.695

41,081
16.858

56.930
24.972
237.236

2.306.062
CI

540
9.812

1.609.653
128.122
61.534
81.059
7.135
41.644

2139
11.549
26.361

CI

CI

1.374
CI

206.745
41.236

23.147

54.012

841,570

130.88t

81.049

1.618

304.904

CI
CI

17.367
CI

9.532
397.840
185.343

1.852

CI
21.446
11.769

3.100
52.880

841,570

124.919

147.641
39.988
418.694

3,442.506

3.426.905

C)

1.465

4.151

285
9.586

3,182,248

2,384,592
200.158
68.902
104.193
16.527
66.344

4.670
17.592
36.252

1.527

n

1.377
2,524

275.006

19.970

47.856

1.409,811

184.994

143.027

1.490

482.176

CI
CI

25.012
CI

9.106
684.649
264,368

CI

CI
55.879
14.429

3.264
74.780

1,409,811

196.900

278,223
41,057
726.038

4,440,892

4.412.505
CI

145
2,962
6,098

CI
CI
823
17,856

4,127,232

3.099,806
315168
89.358
67.637
29.169
83.745

6119
26.123
60.083

2.729

CI
325,569

15,195

38,777

2J04,569

296.128

318.622

4.475

801,613

4,072
C)

35,939
10,692
43.047
982.390
414.881

5.368
2.435
133.706
13.090
3.447
84.726

2,304,569

321.088

415.392

55.697

1.214401

7.189.482

CI

454

6.663

15.691

3,215
C)

2.844
30.325

5.373.604
487.712

96.163
102.012

48.813
114.977

12.111
32.662
81.732

1.293

CI

2,075

7,119
CI

182,276

262.163

4,674

527,361

3,274
4,658

25,651
19.671
51.966
559.901
255.949

3,229

CI
93.161

6.961

2134
60.349

1,536.698

243.879

219.561
65.357
781.837

4.539.904

4.472.507

461

140

9.186

16.332

637
CI
922
39.652

3.464.029
300.265
47.778

10.715
18.659
42.917

5,615

CI

CI

260.045
10.991

1.298.003

150.052

264.310

6.500

427.246

2.091
1.523

26.977
9.279

59.358
412711
178.613

6849

CI
76.941
10.256

2.254
37.692

1,298,003

223.115

159.943
30.225
656.121

3.915.706

3.860.967

CI

234

9.341

11.945

595
CI
935
30.734

3,730.928

3.093.215
243.246
32.473
28.351
26.218
46.053

9.246
14.623
33.726

1.052

CI

2.329

193.660
164,778

199,388
14,610

1,615.S«e

127,485

411,231

5.804

482.021

12.321
6.007

86.007
464.466
179.877

5,339

CI

103.539

10.726

4,277

55.186

1,615.586

361.570

249.693
44.413
629.465

4,776.888

4.686.435
1.971
1,399
12.4
28.653

1,451
CI

1,792
42.557

261.6
28.346
40.599
38.134
53.604

8.409

15.535

37.459

334

1.264

4.479

7.155
<.272

299
230.974

193.361
19.254

1,956.357

102,010

358,967

3,492

513,022

CI
CI

45,130
CI

58,770
326,729
137,644

CI

CI
24,639

CI

CI
36,985

1JSt.3S7

427.328

164.160
44.486
416.985

4,026,961

3,961,621

CI

CI

9,910

7.629

CI
CI
S20
25,094

3,907,692

3,475,565
159,743
6,393
19,675
25,995
30,736

16,244

26,541
C)
C)

5,001
2,719

130,174
10,826

Business Returns/1975 • Partnerships

317

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets-

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

-Continued

In^ililH dMfllofl, ttwn

PartiwnMpB wttti txalance •Iwett, by aizt of totjl suets

SI undSf
S10.000

SIO.OOO
umlSf
I2S.000

U5.000
unOv
%M,mi

uo.ooo

undsf
1100,000

1100.000

under
1250,000

S2S0,000

under
t500,000

tsoo.ooo

under
St.OOO.OOO

S1.000.000

under
SS,000,000

S5,000.000

or more

110)

Wholesale and Retail Trade
Continued

Wlwtesale Irsde

NumCief ol pennerWs

Number 01 psitners

Tow assets

Cas^

Notes and accounts recervaUe

Less Allowance lor bad debts

Invenlones

Investments in Goveminent olliqations:

United States

State and local

Otber ctfrent assets

Mortgage and real estate loans

Otfier investments

Depreciabte assets

Less Accumulated depteMn

Oeptetaw© assets

Less Accumu^ted depletion .
Land
tniangiile assets (amonizable)

Less Accumulated amortization

Other assets

Totsi tWiNnes

Accounts payable

Mortgages, notes, and bonds payable n

less than one yeai

Otfwr current liatMlities

Mortgages, notes, and bonds payable In

one yeai or more

Other habilitjes

Partners caprtal accounts ( + or — ) net

Tots) receipts

Business receipts

Income from other partnersfups

Nonqualifying dividends

Interest received

Rents received

Royalties

Farm net profn

Net gain, noncaprtal assets

Other receipts

Total dsductlona

Cost 01 sales and operations

Setanes and wages

Payments lo partners

Pent paid

Interest paid

Tares paid

Bed debts

Repairs

Oepreoatjon

Amortrzabon

Depletioo

Penscn. profn-shanng. annuily. bond
pijchase plans

Employee benefit programs

Net loss from other partnersh^re

Farm net loss

Net loss, noncapital assets

Ottier deductions

Net Income (less deflclt)

Net income

Defiat

Footnotes at end of table

31.003

76.327

3Mt3n

442.140

1.006.561

12.761

1.267.371

9.765
13.426

90.694
15.014
164.315
1.103.173
509.480

9.277

2.666

172.691

6.411

1.941
106.290

3,U2,27a

957.667

409.777

94.711

1,741.704

16,194424

16.009.402
1.949
1.470
27.410

31.419

3.476
(■)

6.280
109.614

15,375J69

13.32033
563.275
132.007
97.035
75^55
164.546

2B.672
56.673
121.648

14.446
13.825

751.743
•19,556

442.140

1.006.561

12.761

1.267.371

9.765
13.426

90.694
15.014
164.315
1.103.173
509.460

9.277
2.668

172.691
6.411
1.941

106.290

541.302
137.117

409.777

94.711

t.741.704

14.408.009
1.865

3.161
f)

6..' 74
102.879

13.856.436

12.036.251
527.562
116.724
86.098
67.619
143.545

26.639
46.209
103.926

1.227
662.298

785.634
64.284

2.344
5.275

591J34

581.161

CI

2.009

7.093

558.964

475.584
19.990
5.747
4,509
2.358
4.520

2.728
1.254
3.948

CI

205

515
CI

CI
35.442

32J70

37.148

677B

15.539

21,705

7.620
2.118
C)
5.792

CI
10.912
6.043

390
21.705

CI

1.071
10.340

268,373

265.569

2.450
235.516

7.457

729

1,842

CI

1,131
2,828
CI

43.256
10.399

2.895

6.281

47.671

12,443
4,289

9,361

C)

1.500

C)

C)
29.547
16.300

c;

CI
CI
CI

1,624

47,671

7,606

5.291
1,794

6.874
21.026

312.020

304.836

CI
4.752

285.635

217,740
14,379
7,163
6,762
555
3,339

304
1,208
3,330
C)

30,582
26.385

35,319
8,934

106,109

24,073
19.639

CI
30,498

I'l

1,057
40.468
20.370

CI
C)
1.09
CI
CI
2.358

106,109

17.579

16.250
2.480

11.751
7,349
50,700

474,017

471,467

C)
261

C)

CI
2.117

339.619
18.874
7,211
10,919
1,987
4.552

4.139
l"l

42.186
41.531

44,782
3,251

2,775

6,669

202,393

32,099

46,337

476

55,963

CI

4,142

CI

1,244
79.276
30.417

CI

CI
6,454

CI

CI
7,145

19,995

1.496

110.500

837.955

831.428

CI

CI
422
445

CI

230
5.413

767.795

620.768
37.165
13,126
7.474
3.142
10.229

1.382

3.091

7.804

CI

C)

118

70,160

78.004

3.251

6677

519.446

80.430

120,567

1.263

153,135

CI
C)

9.296
2.206
14.421
194.709
95.631

CI

CI
29.197

CI

CI
10.317

519.446

69.127
13,436
285,365

2,207,297
CI

C)

2,096,873

1,823,542
82.330
22.437
10.003
8.419
21.584

3,903
6,864
18,861

1,859
CI

575,796

77,408

143,447

3,003

173,529

CI
CI

196,297
94.991

C)

C)

31,351

309

105

20,053

575.796

58.988

11.873

57.767
26,982

308,638

1.962,156

1.932.048
CI
CI

3,156
7,531

1,854,174

1,587,224
85,642
19,035
10,019
7.834
27.715

5.959

6,559

15.881

28

CI

1.687

C)

111,561
3.579

906

3,410

617.704

62,884

143,521

1.663

193.936

CI
CI

13.890

CI
29.904
189.523
88.194

CI

CI

38.218

617.704

139.460

91.973
13.406

49.000

7,473

326,472

2.170.804

2.146179
CI
CI

4.573
3.481

CI

600
15.431

2.063.959

1,768,303
111,613
17,902
9.061
6.637
23,446

3,800
7.759
16557

CI

CI

1.403

2.642
CI

28
92.374

111.427
4.582

861.790

74,266

259,400

3,295

242.097

4.503
CI

14,932
5,160
55,135
193,823
77,942

CI

CI
49,736

2,439

531

32,869

■61,790

229,069

353,128

2.687.430

2.846,936
1,352
1.311
6.417
9.695

1.320

702
20.697

2,788,417

2.465,700
101,444
15,982
13,651
16,615
29,452

4,577
8,099
17,19S
CI
1.236

CI
104.218

106,095
7,082

929.664

50,697

267,243

2,751

403.060

C)
C)

34.720

CI
42,771
168.616
79.592

CI

13.296

CI

CI
21.297

929,664

168.001
S9.923

96.082
12.646
275.535

2,S49,<1S

2,821.068

CI

CI

7.303

2.035

2,772,617

2.578,881
46,681
4,527
6.243
17.543

3.319
10.464
13,384

C)

C)

4,334

3.224
CI

62.577
5.779

318

Business Returns/ 1975 • Partnerships

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets— Continued

[All tigures are eslrmaies based on samples— money amounts are in thousands ot dollars]

InduBtrlal division. Hem

*ll Kthe
ptrlrwnhlpi

Parlnersiilpt with bal«rK« ttiMts, by Sl2e ot lotit mmIb

Zaro

Ma«ta'

11 undw

ttO.IXM
under
I25.«»

S2S.0OO
under
UO.IX»

SM.OOO

under

111)0,000

S100.000

under
(250.000

1250.000
under
1500.000

1500,000

under

11.000,000

11,000,000

under
15,000,000

15,000,000

or more

Wholesale and Retail Trade-
Continued

Number ot pannershrps
Number ol partners
Totil iteets

Casri

Notes and accounts recervable

Less Allowance tor baP debts
Inventories
Investments in Government

United States

State and local

Other cunent assets

Mortgage and real estate loans

Otnei investments

Oepreoable assets
Less Accumulated depreciatjon

Depletat)le assets

Less Accumulated depletion
Land
Intangible assets (amortcablei

Less Accumulated amortization

Otrwi assets

Tol« llabllttles

Accounts payable

Mortgages, notes, and bonds payable m

less than one year

Ottier cuneni liabtllties

Mortgages, notes, and bonds payable in

one year or more

Other liabilities

Partners' capital accounts (+ or — ) net

Total receipts

Business receipts

Income trom ottier partnerships

Nor>qualrtying dividends

Interest received
Rents received

Royalties

Farm net profit

Net gain, noncapital assets

Other receipts

Total deductions

Cost of sales and operations
Salaries and wages
Payments to partners
Rent paid
Interest paid
Taxes paid

Bad debts
Rapars

OepMon

Pension, profrt-shanng. annuity, bond
purchase plans

Employee benefit programs

Net loss from other partnerships

Farm net loss

Net loss, noncapital assets

Other deductions

Net Income (lesa deficit)

Net income

Deliat

Footnotes at end of table.

162.289

372.524

7,034,630

837.061

864.954

15.665

2.461.753

20.260
18.625

116.667
46.883

154.642
3.037.791
1.268.389

23.524

7.594

346.589

63.442

18,105
330.172

7,034,630

1.018.458

256.268

3.403.436

29.133.499
2.481
1.559
36.306
90.555

4.046

CI

13.341

137.466

27,583,437

21.084,007
2.122.773
444.439
615.389
199.654
551.540

45.851

151.804

341.367

5.827

735

10.671

26.563
2.446
fl

6.521
1.973.949

1,136^70

2.115.666
279.396

270.764

7.034,630

837.081

864.954

15.665

2.461.753

20.260
18.625

118.867
46.883

154.642
3.037.791
1.268.369

23.524
7.597

346.589
63.442
18.105

330.172

7.034,630

1.018.458

801.283
243.424

1.311.741

256.288

3.403.436

23,353,212

23.111.023
2.374
1.127
31.616
70.623

3.391
CI

9.953
122.671

21,940,590

16,629,536
1,761,699
364.932
507.837
167.906
416.250

38.452

118.180

271.356

5.398

546

9.740

24.684
2.069
C)

5.095
1.616.689

1,412,622

1.641.129
228.507

14.765
31.995

1,445,537

1.432.150

CI

1.413

2.014

C)

3.962

5.937

1,342,N7

1.028.901
104.522
20.464
28.111
7.655
27.154

2.807

5.530

15.134

267

127.949
25.309

24.066
53.285
103,500

20,327
7,204
C)

41,559

C)

1,470

C)

C)
69,852
40.546

CI
C)
C)
C)
C)
3799

103,500

15.930

11.266
5.333

8.413
3.735
58.823

933,021

926.396

n

2.
CI

8S3,<32

647.945
61.162
20.369
39.676
2.305
19.319

1.703
5.310
8.454

CI

CI

CI

77.125
49,189

76,637
29,448

22.550

49.414

389,096

65.914
20.329

C)
155.982

CI
CI

2.863
CI

1.797
204.134
99.310

CI

n

6,466
3,205
1.441
28.071

389,096

51,884

35,790
15.064

52.050
16.096
216.210

2,010,571

2,001,226
C)

C)
5,060

1,871,449

1.391.913
113743
54.371
74.297
6.560
38.305

1.835
10.341
23.031

CI

CI

131

171.426
32.304

20.294

47.586

735,461

106,806

61,410

1.318

274.406

CI
CI

12.301
C)

8.475
357.372
164.973

1.770
C)

20.358
8.535
2.293

50.522

736,461

107,340

57,665
33.933

135.890
32.639

367.994

2,968,489
2,955.438

C)

1.204
4.136

2,749,762

2.044.973
181.284
61.691
93.274
14.540
61.792

3.894
15.612
32.113

1.150

CI

1.375
2.460

256.830
38.103

17.186

41.166

1,206,635

152,620

96.434

1.014

426.081

CI
C)

20.870
CI

7.662
604.799
233.479

CI

C)
49.407
14.285

3.244
67.635

1J06,83S

157,387

258,047
39,561
615.578

3,599,369

3.577,511
C)
C)

2.540
5.653

3,355,898

2,475.806
277.903
76,232
80.163
25.999
73.453

4.715

23.027

52.253

776

C)

464

2.249
CI

285.712
42.241

11.927

30.057

1,783,073

215,433

197.404

3.160

647.905

2.915
CI

28.626
786.620
318.715

1,763,073
227,953

346,016
42,260
928,282

5,018,443

4,974,412

CI

426

6.474

12.251

C)
CI

1.749
19.970

4,694,704

3,544,930
404,397
73,670
92,006
40,320
93,274

8,092
25.795
62.787

1.179

I'l

1.163

5,260
C)

1.310
340.244

350.183
26.444

956,929

104,299

118.160

1.671

353.236

2.487
CI

18.548
17.231
31.550
363.232
160.609

CI

C)
61.810

6.672

2.029
40.288

956,929

161,810
38.374
470.096

2,569,421

2,532,388

C)

CI

5.909

8.798

2,429,155

1.871.046
214.520
29.649
40.713
22.956
42.169

4.756

12.085

27.004

523

CI

1.063

3.928
CI
CI
CI
158.673

140,266

147,676
7,412

679,247

67,168

120.466

4.837

232.696

CI
CI

15.087
7.029
29.446
223.028
90.570

CI

CI
38.723

9.966

2.085
27,455

679,247

83,635

110,924
22.752
328.666

1,741.339

1.711.470

C)

C)

4.766
8.407

C)
C)
334
15.116

1,663,516

1.322.964
130.904
14.256
19.217
17.560
22.562

5.446
7.064
17.160
1.052
CI

926

3.285

87.851
10.028

3.979

753.796

53.199

151.831

2.509

239,924

CI
CI

10.698
11.009
30.672
270.643
101.935

(•)

I'l
53.603

8.287

3.746
22.317

753.796

132.461

144.041
23.395

150.513
27.029
276.337

1,889,456

1,839.499
619
CI

6.052
19.958

CI
CI
1.090

1,814,362

1.404.370
160.202
12.364
26.946
21.519
24.362

3.832
7.436
20.263

CI
CI

3922
CI

n

126.756

87.266
12172

51.113
91.714

15,999
158,111
58,052

(•)

O

11,343

C)

C)
15,688

426,693

109,851

32,160
23,314

1,177,566

1,160,533

CI

2,607

5,594

CI
8761

1,135,015

896.684
113.062
CI
13.432
8.452
13.870

1.372
5.760
13157
C)
C)

CI

1.777
CI

61.514

42.561

47.597
CI

Business Returns/1975 • Partnerships

319

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets— Continued

(All figures are estimates based on samplos— money amounts are in ihousands ol dollars]

lrx]ustrt«l divltlon. Ittrn

Ml tam

p*rtn«ffMp«

Partncrehlpt with balance s)iMt». by sl2« ol total aaaata

Tom

t1 undar
$10,000

SIO.OOO
undar
t2S,000

t2S.000
undar
150,000

sso.ooo

undar
1100.000

ttoo.ooo

undar
S250.000

I2SO.0OO
undar

tsoo.ooo

1500,000

undar

<1,000,000

$1,000,000

undar
15,000.000

110)

Finance, Insurance, and Real Estate

Number 0' oannersn^s

Number ol partrrers .
Tout aaaata

Casb

Notes and accounts racarvable

Less Alknivanco lor bad debts
Inventones
Invasbrrents ir> Government obttgabons:

Unrted States

Stale and kKal

Omer current assets

Mortgage arx] real estate loam

Otrwr investments

Depreciable assets

Less Accumulated deprectaUon

[^pletable assets

Less Accumulated depletion

Land

Intan^ble assets lamortBabie}

Less Accumulated amorlizatton

Otber assets

Total BaMinaa

Accounts payable

Mortgages, notes, and bonds payable m

less man one year

Ottier currenl liabilities

Mixtgages. notes, and bonijs payable In

one year or more

Other liabilities

Partners' capital accounts (.^ or — ) not

Total recalpta

Business receipts

Income from ottrer partnersh^

NonrjuaJitymg dividends

Interest recerved

Rents received

Royalties

Farm net protil

Net gain noncapital assets

Oilier receipts

Total deductkMM

Cost 01 sales and operaliora

Salaries and wages

Payments to banners

Rent paid

Interest paid

Taxes peid

Bad debts

Repeirs

Depreciation

Amortization

Depletion

Pension, profrt-shanng. annuity, bond
purchase plans

Emptoyee benetrt programs

Net loss from other partnershipe

Farm net KKS

Net kiss. noncapttBI assets

Other deductions

Net liKome (teaa defldt)

Net income

Deficit

Footnotes at end of table

175J00.100

4.235.207

10.219.578

101.181

«.759.547

1.079.144
529.657

4.731,164
5,423.872

16,767,048
112,801,051

24,876,665

380,086
39,210
29,988,616
930,161
226,276
8,598,099

175,200,100

7.439,797

1 14.059,658
11,3%.935
21.988.752

32,405,970

28.900,782

264,517

39,188

2,179,657

160,788

153120

1,365

186,420

500,133

38,057,772

2.593,563
1,677,348
462,998
705.868
9,512,919
3,318,595

98,485
916,780
5,570,594
26,780
20,906

27,101

27,643

951,585

(•)

61,462

10.084,913

—3,651,802

4.719,186
8.370,988

2.475,819

175,200,100

4,235,207

10,219,578

101,181

4,759,547

1,079,144
529,657

4,731,164
5,423,872
16,767,046
112,801,051
24,876,666

380,066
39,210
29,988,818
930,161
226,276
8.598.099

175.200,100

7,439.797

14.999.603
5,315,155

114,059,658
11,396,935
21.988.752

30,741,344

27,689,255

252,447

20,750

1.841,072

151,523

127,6*4

741

179,187

478,725

34,706,138

2,447,094
1,635,039
418,673
666,957
9,309,166
3,174,193

97,996
863,046
5,375,920
26.051
16.010

26.582

26.939

606.654

CI

44.058

9,751.666

-3,964,7941

4.080.146
8.044.940

18,791
1 16,007

1,315,593

1.216,196

CI

C)

41,297

3,723

39,217
10,365

1,564,963

204,656
33,231
20,115
12,035

137,138
41,915

15,754
13,428
59,581

131
CI

257
C>

CI
1,002,729

140,302
389,672

29,612

139,130

136,000

23,136
11,241

CI

CI

26,052
91,397
61,618

C)
C)
23,065
C)
CI
5,160

136.000

11,736

40,519
95,615

77,942

164,487

-254.299

310,032

257.209

31,946

C)

4,119
CI

10,694

413,647

65,471
19,323
14,226
13,991
6,850
10,268

(•)

4,381

9,193

C)

n

CI

106.619
210.234

621,041

61,690
38.575

CI

5.124

CI
CI

19,067
25,547
88,492
489,112
266,289

C)
C)
139,434
2,206
1.134
17.348

621,041

44,891
16,787

168.456
81,797
285.808

338,823

296.569
CI
CI

9,211
825

CI

305,149

43,216
22,152
5.349
10.827
29,359
31,337

2.660
10,516
27,470

CI

CI

CI

88,802

113.330
79,656

46,740

185,642

1,744,350

%,436
117,846

24,600

CI

43,176
114,760
143.815
1.114,582
448,455

9,356
CI
470,598
8,933
1.718
50,650

1,744,350

136,908
50,667

530,009
132,021
653.822

507,556

450,345
16,849

CI
19,620

1,566

9,251

469,608

52,746
18,631
9,735
10.306
64.562
48.026

1,035
19,647
59,965

C)

C)

C)

C)
143.124

232,816

3,917,838

185,165
225,407

n

32,006

CI
C)

59,317
276,231
171,717
2,529,316
962,930

11,18

CI

1,280,140

26,471

8,004

103.652

3,917,636

314,599
74,810

1,573,395

413,369

1.466,669

852,387

774.961

10.200

252

50,470

6,098

622

4,803
775,863

109,162
30,690
14.058
18.706

128,694
86,250

917
30,728
130.983

C)
182,233

70,568

372,153

11,320,863

467,312

664,371

9.844

146.420

24,925
13,063

167,076

642.002

539,231

6,878,808

2,154,123

51,554
3,667
3,596,811
26,456
9,126
257.574

11,320.863

283,106

894,447
213,914

5,5*4,511

664,327

3,720.556

118,061
14,188

18,783

CI
19,146
26,227

244,125
80,670
33,499
51,484
491,650
249,165

7,249
69,618
342,496
1,535
2,112

564

1,907

76,131

C)

2,066
497,616

107410

40,162
262,492

430,046

837,467

6,911

182,618

27,329
10,936

313,542

696.761

662,3%

8,839,877

2,421,147

18,837
5.486
4,223,500
46,742
12,669
332,267

14,196.305

256.750

1.121.598
332,158

8,223,198

958,829

3,303,772

2.530,408

2,307,617

30,065

1,376

120.188

18,490

6,989

C)
17,410
28.245

222,437
102,418
24.899
68.307
666,039
300,886

12,028
96,104
440,21 1
1,833
1,483

1,796
82.126

25,920

244,506

18,206,306

475,609

987,834

5.904

197.081

338,274
1,036,258

967,905
12,365,984
3,410,554

63,469
5,611
4,478,728
82,162
16.513
577.135

18,206.306

379,049

1,401,234
384,925

12,372,521
1,160,228
2,508,349

3,057,041

33,214

887

181,606

17,066

22,374

CI
23,072
44,395

3,628,815

275.456
171,479
29.000
76,678
1.005,183
398,703

118,356

610.855

1,656

2,568

2,940

513560
762,684

28,068

416.560

56,813,352

1,072.579

2,216,412

16,755

972,564

257,614
95,557

1,334,641
1,581,263
3,331,408
43,662,438
9,514,693

101,338
11,064
9,395,281
314,759
78,322
1,878,132

56,813,352

1,309,020

5,473,416
1.496,861

44,718.164
2,495,291
1,320,560

8,904,854

8,284,971

56,796

2,052

323,432

42,197

35,443

C)
31,778
125,909

10,916,334

624.359

420,399

66,526

163,614

3,483,258

1.078.000

18,805

310,996

2.207.425

7,056

5,327

3,971

5,597

160,176

CI

6,039
2314,741

-2,011,480

874,692
2,888,172

6SJ44,04(

1,423,214

5,100,425

41,463

3,196,692

703,576
390,452

2,450,482
1,043,606
10,614,032
36,609,537
5,636,856

120,888

9,272

6,381,261

419,233

97,925

5,376,181

68,244,045

5,060,913

5,571,991
2,649,398

40,851,662
5,326,566
8,783,495

10.322,853

8,979,306
37,621
14,193
973,068
47,169

7,066

CI

34,447

229,733

11,869,118

605,464
736,046
181,266
260,807
3,272,413
929,641

32,476

169,270

1,487,721

12,414

1,235

17,490

14,553

103,063

CI

6,567
4,038,667

-1,546,265

320

Business Retums/1975 • Partnerships

Table 2.10— Balance Sheet and Income Statement, by Industrial Division and Size of Total Assets— Continued

All active
parlnerahlps

Partnership* with iMtance sheets, by

Hz* of total as*eta

Induitrlal dlvnjon. ttem

Total

Zero

••MtS'

11 under
110.000

S10,0O0
undw
125,000

125,000
under
150,000

850,000

under

1100,000

1100.000

under
8250.000

1250.000

under
1500.000

1500.000

undar
11.000.000

it.000.0OO

under
85.000.000

S5.000.000
or mor*

(1)

(2)

(3)

(4)

(5)

16)

(7)

18)

(9)

110)

(11)

112)

Services

Numbef of pannerehips

198.956

146,595

16,667

49,270

24,415

18,106

14,786

12,412

4,656

2.818

2,979

486

668,858

20,125.114

1.720.016

1.555.300

42.044

363.530

78.672
40,407

538,762

20.125,114

1,720,016

1,555,300

42,044

363,530

78,672
40,407

51,174

125,631

185,696

50,736
9557
C)
8.402

C)

66,889

404,062

101,243
28,081

C)
14,787

CI

52,659

644,091

140,907
55,006

CI
22,396

C)
CI

59,750

1,0211,742

184,741

101,540

1.692

33.361

C)

62,484

1.897.762

273,399

162,753

4,214

43,654

C)
CI

31,257

1.621.706

200.596

156,317

358

34,539

7.262
2,960

26.828

2,018.325

185.872

145.570

5.780

40.972

15.643
7.722

46,299

S.969.124

308,304

436,179

19,333

63,199

19,021
12,711

15,791

6J54.606

Cast!

Holes and accounts recefvable
Less Allowance lor bad debts

Investmenis .n Government obligations
United Stales
Slate and locaj

274,218

460,297

8,576

102,220

32.471
14,856

Otiw currenl assets

Mongage and real estate loans

Depreciable assets
Less Accumulated depreaation

480,508

105,508

681,375

18.385.530

6.656,964

480,508

105,508

681,375

18,385,530

6,658,964

2

4,799
C)

1,995
262,486

166,148

7,599

C)

9.764
428,480
225,715

15,794
C)

16,899
587,962
290,026

29.768
C)

38.179
828,114
368,479

58.809
24.550
83,501
1,533,993
659,397

42,704

CI

81,049

1,375,393

640,338

47.041

CI

73.924

1,969,497

646,927

136,647
41,433

195,299
5,571,936
1,799,266

137,347
9.611

180,765
5,827,669
1,662,668

Depletable assets

44.720
15.174
1.973.414
646.037
335.228
1.101.507

44,720
15.174
1.973.414
646.037
335,228
1,101,507

z

3.584
2.121
3.009
1.527
1,147
9,674

C)

,&
5,437
3,537

21,366

C)

C)
47,015

4,879

2,056
39,121

C)

C)

110,961

6,011

978

58,310

5,186
1,400
244,145
99,331
64,249
112,546

|-|

CI
259,373
54,685
43,924
79,749

C)

C)
282,334
40,613
24,780
70,592

2,278
CI
586,797
251.308
118,238
282,236

C)
CI

425.663

Intangible assets (amortizable)

Less Accumulated amortaalion
Other assets

182.246
56.319
427.913

20.I2S.H4

910.659

2,123.998
901,955

11.754.819

935,104

3.498.579

20,125,114

910,659

2,123,998
901,955

11,754,819

935,104

3,496,579

-

185.696

16.736

73,739
30.401

29,972

58,895

-24,049

404.062

31,434

58715
28,369

66.296
12,845
204,401

644,091

28,939

74,587
20,655

177,169
28,775
313,766

1.029.742

53,043

107,873
31,587

304,568
49,654
483.017

1.897.762

99.596

187,245
63,390

722.665
99,204
725,662

1.621.706

76,453

170,044
74,856

865,352
81,831
351,170

2.018.325

88,022

211,205
81,954

1,226,110
84,779
326,255

5.969.124

290,946

586,776
273,025

4,295,764
207,043
315,570

6.354.606

Accounts payable

Mortgages, notes, and bonds payable in

less man one year

Otber current liabilities

hlorlgages. notes, and bonds payable in

223,488

653,814
297,516

4,064,921
312,078

Partners' capital accounts (+ of — ) (net)

802,787

Total recelpta

30.765.135

27.375,777

770,879

2.404,536

2,517,164

2,684,272

2.736.175

3.309.064

2.105.933

2.144.653

4J18.409

4.384.492

Business receipts

Income from other partnerships

Non<]ualifying dividends

Interest received

Rents received

30.167.328

26.486

3.329

74.778

152.471

26,826,064

23,614

1,098

68,885

143,268

716,057
CI
1")

1,616
3,191

2.381,146
(•)
C)

1,482
1,312

2,498,856
CI
C)

2,040
2,016

2,648,899
CI
C)

2,290
6,177

2.690,890
1,771
C)

4,989
8,298

3,246,251
1,351
CI

8,639
14,448

2,046,493
1,489
I'l

7,233
17,644

2100,736
CI
l"l

7,862
18,874

4,193,862

2,224

CI

19,157

50.762

4,302.674
11.931

13.377
20.546

Royalties

Farm net profit

Net gain, noncapital assets

Other receipts

18.720

CI
55.913
266.050

18,126

C)
51,559
243,103

19,401
30.060

C)

(•)
18,606

269
11,970

3,153
22,568

C)

7,402
14,271

C)

5.758
29.694

6.204

3'.ll
23.714

C)

1,919
14,769

418

n

4.912
46,818

C)

4.788
30.633

23.541.245

4.145.791
6.545.441
1,063,630
1,392,108
1.025,490
887.323

21,161,773

3.387,274

6,026,648

938,082

1,268.001

989.210

810363

535.870

122.113
115.590
24.291
34,780
20,740
18,462

1,560.758

297,914
358,688
127,636
133,558
11,470
41,949

1,584,856

261,149
419,519
133,274
120,434
10,554
49,526

1.761,912

377,956
475,741
111,715
128.205
19.689
62,469

1.104,419

388,014
497,164
88,687
120,406
25,924
63,441

2,375,544

406,711
669.691
128,005
154,006
63.383
92.996

1.586.002

269.441
452,231
54,764
111,671
71,069
74,870

1.735.014

233,578
524,923
49,523
109,149
C9,514
80,189

3.961.641

621,961
1,047,811
77,218
187,551
321,925
171,207

4J55,757

Cost ol sales and operations
Salanes and wages
Payments to partners
Rent paid
Interest paid
Tanes paid

408.437
1,465.290
142,969
168,241
344,942
155,254

Bad deots
Repairs
Depreciation
Amonnalion
Depletion

Pension piofit-shanng. annuily, bond
purchase plans

44,966

263,321

1,947,935

113,299

3,244

102,769

41,929

230,935

1,850,038

112,400

3,200

95,654

1,664

7,677

29,746

425

952

1,241
11,895
35,186

CI
!■)

3,179

1,334

16,135

46.989

973

5,172

1,817

17757

61,479

585

CI

5,461

2,257
23,811
78.007

1.423

6.248

5.294

31.114

138.738

8.794

C)

8.163

2,479

19.470

151.424

13.563

C)

7.053

2,733

21,010

159072

14,270

C)

8,602

13,833
53,710
573,545
46,115
C)

19,714

9,076

28,356

575,852

26,008

CI

31,110

Employee benefit programs
Net loss from other partnerships
Farm net loss
Net loss, noncapital assets
Other deductrons

123,462
76,940

CI
11,490
5,793,119

119,135
71,451

CI
10298
5,207,143

849

CI

C)
151,666

4,378
(•)

C)
517,314

4.665
CI

CI
512.023

6.710
8,915

111
483,234

8.002
1.734

C)
499,189

13.000

17.770

CI

46

637.813

9,942

5,854

C)

136

341,819

12,543
5,362

CI
414,405

27.835
8,107

1,234
788,594

31.211
5.386

CI
861.066

Net Income (leta deficit)

7.223,890

6,214,004

235.009

843,778

932,308

922.360

931.756

933.520

519.131

409.839

356.768

128,735

Net income
Deficit

9100.813
1,876,923

8,019620
1,805,616

268.625
33,616

923.587
79,809

974,140
41,832

953,325
30965

963,300
31,544

1.038.610
105,090

640.731
120.800

597,396
187,557

940168
583,400

719.738
591,003

(*) Estimate ts not shown separately because ol the small number of sample returns on wliich it was based However, the data are included in the appropriate totals

'This column consists of partnerships filing final returns Assets were distributed to the partners when the parlnership closed out its business, leaving zero assets for the partnership at the close of accounting period,
NOTE; All balance sheet data are measured as of the end o( the partnership accounting period "Wholesale and retail trade not allocable" and "Nature ol business not allocable" are nol shown separetely because of the small number
of sample returns on which it was based However however, the data are included in the appropriate totals.

Business Returns/ 1975 • Partnerships

321

Table 2.11— Partnership Payments to Retirement Plans for Employees or Partners, by Industrial Division and Size of Business Receipts

[All figures are estimates based on samples— money amounis are in Ihousamls of dollafs]

indMHW dtvlslon, atzt of IwalnM* r«Mtpls'

ParlnoriMpt wttn deduction for pension,
proftt-lhanng, innulty. or llorMJ purctUM ptan*

PannortMpo wtttt paymonta r>n iMftatt of partrwra to—

A aaft^omploysd

Amount of
paymorrta

An Individual
rtttrernont account

All Industries

Total .

Undar StOO.tXIOr

SIOO.OOO under S20O.IW0
(200.000 under tSOO.OOO
SSOO.OOO txder SI 000000
11.000.000 or mora

Agriculture, Foresti7. and Fishing

Total .

under $10O.00O»

S1W.00O under S2OO.00O ..
S200.000 under SSOO.OOO

S500.000 under SI. 000.000
$1,000,000 or more

Total

Under $100,000* . ...

$100 000 under $200,000
$200 000 under $500 000
SSOOOOO Kider SI.OOO.OOO
$1,000,000 or more

Constnictlon

Total .

Undar $100,000*
$100,000 under $200,000
$200,000 under SSOOOOO
SSOOOOO under SI 000 OOO
$1,000,000 or more

Manufacturing

Total

Under $100,000*

$100,000 under $200,000
$200,000 under SSOO.OOO .
S500.000 under $1,000,000
$1,000,000 or more

Transportation, Communication, Electric,

Gas, and Sanitary Services
Total

Under SIOO.OOO*

S1X.0OO under S2OO.0O0
S200.000 inler SSOO.OOO
SSOO.OOO inder SI.OOO.OOO
SI.OOO.OOO or more

Wholesale and Retail Trade

Total

Under $100,000* !..

SIOO.OOO under $200,000

S200.000 under SSOO.OOO

SSOO.OOO under SI.OOO.OOO
$1 000.000 or more

Wholesale trade

Total .

Under S1X.0OO*
$100,000 under $200,000
S200.000 urxler SSOO.OOO
$500,000 under $1 000.000
$1,000,000 or more

Retail trade

Tottf .

Under SIOO.OOO*
SIOO.OOO under S200.000
SSOO.OOO under SSOO.OOO
SSOO.OOO under SI 000000
Sl.OOO.OX or more

Finance, Insurance, and Real Estate

Total .

Under $100,000*

$100,000 under $200,000 .
1200.000 Kider SSOO.OOO
SSOO.OOO under $1,000,000
tl .000.000 or more

Services

Total .

Under $100,000*
$100000 under $200,000
$200000 under SSOOOOO

SSOO.OOO under SI.OOO.OOO
$1,000,000 or more

1,073,094

924.355
114,009
90,605
25,523
18,602

95,250
15,091
9,192

1M7I

12.629
600

1,091
478
573

60,7>4

44,123
8J06
5,341
t,ei6
1,496

29,326

20,945

3,605

2.766

942

669

13,690
1,770
1,053

109,806
37,007
31,433
8,826
6,394

93.166
32.774

6.375
3J66

434JS7

362.602
22,936
tB.776

3M9

144,642
24,378
20.936
5,100
3,700

21,772

2.994
4.276
7.992
2.919
3.591

(•)
239
136
1S1

1.143
573
972

18,507

CI

4,233

4.796

190

2.443

238

3,022

499

12,707

1,387
2,761
5.490
1.509

1.561

190,127

3.069
7.27S
21.794
13.714
144.296

469
2,925

413
!•)

1.904
1,600
12,563

12,004

(•)
985
643
10,247

2.462
1.S33
16.480

1.733

877

6.660

1i36
1.534
23,106

102.789

1.416
4.292

14.296
7.748

75.037

2*.tt

3.195

4,777

9,373

3.

4,675

n

247
174
242

492
1.162
1,025

1.387
3.096
5,800
1.517
1.706

4.077
1.277
1.214

(•)
602
695

532

("1
602

517

1,377

1,614

2,876

808

829

189.263

5,660
21.347
44.004
19,332
78.920

2,156
1.260
652

616

n

CI
376
243

10,414

C)

2,079

3,291

1.704

2,802

728
1.701

C)

2,079

2.536

732
CI
2.902

143,218

3164
17,160
36.666
15.570
70.638

1,703

81
C)
3(
II
126

216

n

C)

i"i

C)

(•)

C)

177

140

C)

(*1 Estimate is not shown separately berause ol ttie small number o' sample returns on which it was based However, the data are included in the appropnale totals
' Total receipts lor industries in Finance. insuran<:e. and real estate, and business receipts lor all ottier industnes
* Crjmmonty known as a "Keogh" plan
■ Includes returns with no business receipts

NOTE Wholesale and retail trade not allocable' and "Nature ot business not allocable' are nol shown separately because ol the small number of sample returns on which they were based However, the data are included in the
appropriate totals

Section 3

Changes in Law,
Industrial
Classification,
and Explanation
of Terms

CONTENTS

Changes in Law, 323
Industrial Classification, 323
Explanation of Terms, 32U

CHANGES IN LAW

The following law changes
affected the comparability of
statistics in this report with
those for prior years.

1. Pension plans. The
Employee Retirement Income Secu-
rity Act of ^9T^, otherwise known
as ERISA and signed into law on
September 2, ^9^^, provided addi-
tional requirements relating to
the participation, vesting, and
funding of private pension and
employee benefit plans. New rules
under the Act were effective at
varying times, but generally
applied to plan years beginning
after September 2, 197t. The Act
provided new standards that
employee benefit plans had to meet
before the Internal Revenue Ser-
vice would qualify them for tax
exempt purposes. In other words,
a plan generally had to meet the
new standards before any related
trust was given an exemption from
tax. As a result of these
changes, new limits were placed on
the deductions claimed by busi-
nesses for employer contributions
to these plans.

One of the provisions of ERISA
provided for employers to estab-
lish and maintain individual
retirement accounts (IRA's) for
some or all of their employees.
Payments by the employer to an IRA
were deductible as wages paid by
the employer and were includible
in the employee's income. How-
ever, a deduction was allowed the
employee for the employer payment
up to the lesser of 15 percent of
the employee's compensation or
$1,500.

2. Oil and gas percentage
depletion. The Tax Reduction Act
of 1975, signed into law on March
29, 1975, for the most part,
repealed the 22 percent depletion
allowance for oil and gas wells
effective January 1, 1975, for
taxable years ending after 197t.
Certain domestic gas and oil
production was exempted from

provisions of the Act. Indepen-
dent producers and royalty owners
(the "small producers' exemption")
could use percentage depletion
limited to 65 percent of the net
income before the depletion deduc-
tion. If the 65 percent limit
caused an amount to be disallowed
for a taxable year, the taxpayer
could carry the disallowed portion
to the next year for inclusion in
the depletion deduction.

The "small producer exemption"
did not apply to any taxpayer
engaged in the refining of crude
oil and whose refinery runs
exceeded 50,000 barrels on any day
during the taxable year. The
"small producer exemption" was
also not available to a taxpayer
who sold oil or natural gas
through a retail outlet. The
"small producer exemption" pro-
vided for a 22 pefcent rate for a
maximum daily average of 2,000
barrels for 1975 and was to phase
down by 200 barrels each year
until 1980. Thereafter, the
depletion rate was to be reduced
gradually each year until a 15
percent rate applied for igBt and
subsequent years.

3. Partnerships' oil and gas
properties. A provision of the
Tax Reduction Act of 1975,
subsequently amended by the Tax
Reform Act of 1976, stipulated a
change in the procedure for deter-
mining the depletion allowance in
the case of oil and gas wells.
For tax years ending after ^9^'* ,
the depletion allowance was com-
puted separately by each partner
and not by the partnership. How-
ever, the partnership allocated to
each partner that partner's
proportionate share of the
adjusted basis of each oil or gas
property of the partnership. This
allocation had to be made on the
later of the date the partnership
acquired the oil or gas property,
or January 1, 1975. A partner's
proportionate share of the
adjusted basis of the partner-
ship's property was determined by
the amount of that partner's
interest in the partnership's
capital or income, and by the
terms of the partnership agreement.

1. Full absorption method.
The Income Tax Regulations
provided, in part, that in order
to conform as nearly as may be

possible to the best accounting
practices and to reflect income
(as required by section 171 of the
Code), both direct and indirect
production costs had to be taken
into account in the computation of
inventor iable cost in accordance
with the "full absorption" method
of inventory costing. Under the
full absorption method of inven-
tory costing, production costs had
to be allocated to goods produced
during the taxable year, whether
sold during the taxable year or in
inventory at the close of the tax-
able year, determined in accord-
ance with the taxpayer's method of
identifying goods in inventory.
Thus, the taxpayer had to include
as inventoriable costs all direct
production costs and, to the
extent provided by the Regula-
tions, all indirect production
costs.

INDUSTRIAL CLASSIFICATION

In the tables in this report,
businesses have been classified by
the industrial activity from which
they derived the largest share of
their receipts. Every business
return or schedule in the samples
was assigned to a single industry
class, even though receipts may
have been from several different
types of activities. The industry
groups used were based on the
Standard Industrial Classification
Manual, authorized by the Office
of Federal Statistical Policy and
Standards, Department of Commerce,
modified where necessary to fit
the information available from tax
returns for identifying industries.

Returns and schedules in the
statistical samples were examined
during statistical processing, and
each was assigned a code classi-
fying it by industry. In deter-
mining the code, the description
of the business activity given by
the taxpayer (and, for partner-
ships, the taxpayer-assigned
code), the sources of the tax-
payer's income, the nature of the
expenses, and where necessary,
information from various reference
books, were considered.

323

324

Business Returns/1975 . Terms

The fact that a reporting
entity was in all oases assigned
to a single industry group consti-
tutes a limitation of the data.
In the case of sole proprietor-
ships, a code to identify type of
Industrial activity was assigned
to each business and farm schedule
attached to an individual income
tax return. Since individual
taxpayers normally filed a sepa-
rate schedule for each separate
business activity, and each such
schedule was assigned to its own
industry class, the limitation is
not serious for sole proprietor-
ships. It was more common, but
still relatively rare, for part-
nerships to be extensively engaged
in more than one type of business
activity; however, it did occur,
especially on the returns of
larger partnerships, so there are
some data in the partnership
industry groups that are not
really related to that industrial
activity.

The Standard Industrial
Classification Manual (SIC) for
establishments, 1972 edition,
served as the basis for the
industry classification system in
this report. The SIC industry
groups were sometimes consolidated
or modified because the informa-
tion available from tax returns
for determining industrial activ-
ity vras limited and because not
every industry was well repre-
sented in the statistical
samples. Some industries are
typically better represented by
one legal form than another; sole
proprietorships and partnerships,
for example, are more heavily
involved, proportionally, than
corporations in the trade and
service industries. In contrast,
the manufacturing industries are
better represented by the corpo-
rate form. Most industry groups
used in this report are equivalent
to either the two, three, or four-
digit Industry level in the SIC
system. However, a few groups
represent a more detailed classi-
fication than the four-digit level
of the SIC (for example, the SIC
group, "Hotels, motels, and
tourist courts" is divided into
two groups in this report,
"Hotels" and "Motels, motor
hotels, and tourist courts"). One
can usually determine equivalent
SIC industries by comparing the
SIC titles with the titles of the
industries shown in the tables in
this report. For equivalent
industry groups, the SIC manual
gives a detailed description of
the content of groups.

EXPLANATION OF TERMS

This section contains brief
descriptions of the terms

appearing in the tables in this
report.

The instructions for the tax
forms in Section 5 of this report
will provide additional informa-
tion about many items.

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

Accounts Payable

Relatively short-term
liabilities arising from the
conduct of trade or business which
were not secured by notes of
indebtedness were generally
included under this heading. Non-
trade payables, on the other hand,
were generally includable in the
estimates for "Other Current
Liabilities. "

Active Businesses

The statistics in the report
are from the returns and schedules
of "active" businesses only. An
active business was defined as one
reporting at least one item of
Income or deductions. Partner-
ships had to file returns even if
they had no business activity
during the year; however, returns
having no items of income or
deductions were excluded from the
basic tables except the sample
count tables in Section H. Sole
proprietorships only filed busi-
ness or farm schedules or Form
t835 if they had business activ-
ity, so there are no inactive sole
proprietorships in any table.

Adjusted Gross Income

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

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

(2) Employee business and
moving expenses,

(3) Expense deductions attrib-
utable to rents and royalties,

(4) Expenses of outside sales-
men attributable to earning a
salary, commission, or other
compensation,

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

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

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

(8) Deductible half of the
excess of net long-term capital
gain over net short-term capital
loss,

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

(10) Business net operating
loss carryover,

(11) Contributions to a self-
employed retirement fund ("Keogh
Plan") by the self-employed, and
to individual retirement accounts
by employees,

(12) Exclusion of the ordinary
income portion (in contrast to the
amount treated as long-term
capital gains) of the taxable
amount of a lump-sum distribution
from a qualified pension or
retirement plan (such amounts were
eligible to be taxed separately
from other sources of Income), and

(13) Deductions for interest
forfeited because of premature
withdrawals from time savings
accounts or deposits.

A deficit in adjusted gross
income occured when the allowable
deductions or losses exceeded
gross income.

Allowance for Bad Debts

Most partnerships identified on
their balance sheet the allowance
or reserve set aside to cover
uncollectible or doubtful notes
and accounts as an adjustment to
"Notes and Accounts Receivable."
A few partnerships, however,
reported only net receivables and
thus did not show the allowance
for bad debts.

Amortization

Amortization was a deduction
for recovery of certain capital
expenditures over a certain period
of time in a manner similar to
straight-line depreciation. Typi-
cally, the period of time over
which the expenditure was written
off was much shorter than if
depreciation had been used; often,
depending on the specific provi-
sion of the law, the period of
time was only 60 months. The
following types of amortization,
applicable to the statistics in
this report, were specifically
mentioned in the Code as allowable
deductions:

.bond premiums (section 171)
.child care facilities

(section 188)
.coal mine safety equip-
ment (section 187)
•leasee's improvements to
leased property (section
178)
.on-the-job training

facilities (section 188)
.pollution control

facilities (section 169)
.railroad rolling stock
(section 1814)

Business Returns/1975 . Terms

325

.railroad tunnel bores and
grading {section 185)

.research and experimental
expenditures (section
17t(b))

. trademark and trade name
expenditures (section
177)
Of these, amortization of
leasehold improvements was
frequently reportable as deprecia-
tion and amortization of bond
premiums (as well as of such other
financial items as loan or mort-
gage costs) was often reported as
part of "other deductions."
Write-offs of patents, copyrights,
and other intangibles were usually
included in depreciation. None of
these amounts involved rapid
write-offs of the assets con-
cerned. Therefore, in order to
confine the statistics insofar as
possible to rapid write-offs,
identifiable amounts reported as
amortization that related to
leasehold improvements, bond
premiums (or other financial
items), and intangible assets,
were transferred to depreciation
or "other deductions," as appro-
priate. (See also "Depreciation.")

The statistics include
identifiable amounts transferred
for the statistics from schedules
in support of the cost of sales
and operations.

Bad Debts

Bad debts occuring during the
year or a reasonable addition to a
reserve for bad debts was allow-
able as a deduction under section
166 of the Code.

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

Business Receipts

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

In the finance division, busi-
ness receipts included such
banking items as fees, conmis-
sions, trust department earnings,
exchange collections, discounts,

and service charges, when identi-
fied in schedules attached to the
return.

For sole proprietorships,
business receipts represented all
income from the operation of the
business, including incidential
income from such items as sales of
scrap or cash rebates that corpo-
rations and partnerships generally
included in "other receipts."
Dividends, Interest, rents, royal-
ties, and other investment-type
Income were generally not included
in sole proprietorship receipts,
although rents or interest that
were actually income from business
operations were sometimes
included, for example, rents
received by real estate operators
and interest received by small-
loan companies.

In table 1.2, business receipts
of sole proprietorships are
classified into the two compo-
nents, "income from sales and
operations" and "other business
income." "Income from sales and
operations" comprises gross
receipts or sales from the trade
or business. "Other business
income," shown for non-farm busi-
nesses only, includes sales of
scrap, amounts recovered from bad
debts, and interest, as well as
other kinds of miscellaneous
income incidental to operating a
business. For farms, "income from
sales and operations" comprises
all sources of income relating to
the farm operation including
patronage dividends from farmers'
cooperatives, agricultural program
payments, credit for Federal
excise tax on gasoline, and State
gasoline tax refund, on the
assumption that all were integral
to farming operations.

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

Returns filed by partnership
security dealers were given
special treatment in statistical
processing. Sales of securities
were netted against the cost of
these "goods" and only the net
amount was shown as business
receipts. Since it was usually
not possible to separate sales of

securities from other sources of
receipts, such as commissions, an
arbitrary rule was used for part-
nerships in the specified indus-
tries; if cost of sales and opera-
tions was 50 percent or more of
business receipts, costs were
subtracted from receipts and the
difference was used as business
receipts. No such adjustments
were made for sole proprietorships
in these industries, and the
receipts and cost of sales and
operations were shown in the
tables as the taxpayers reported
them.

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

Cash

This balance sheet asset item
included the amount of actual
money or instruments and claims
which were usable and acceptable
as money on hand at the end of the
taxable year.

Cost of Labor

Cost of labor was a component
of cost of sales and operations.
For sole proprietorships in
nonfarm industries it represented
the amount reported on line 3,
page 1 of Schedule C-1 , Form
1040. For sole proprietors and
partnerships engaged in farming
using Schedule F, which did not
contain a cost of sales and opera-
tions schedule as such, it repre-
sented the amount reported on page
1, part II, line 29 "labor
hired." For nonfarm partnerships,
it was the amount reported in
Schedule A, line 29 on page 1 of
Form 1065. (See "Payroll.")

Cost of Sales and Operations

If the receipts of the business
included income from the sale of
merchandise, cost of goods sold
generally included the direct cost
of that merchandise. In this
sense it included goods purchased
for resale (including inventory
change) in trade Industries, and
raw materials, supplies, labor,
and other direct costs in agricul-
ture, mining, manufacturing, and
other industries whose principal

326

Business Return$/1975 . Terms

activity was producing goods.
"Cost of operations" related to
returns for which inventories were
not an income-determining factor.

Partnerships and sole
proprietorships which engaged in
manufacturing or production opera-
tions were required to use the
"full absorption" method of
valuing items in inventory. Both
direct and indirect production
costs had to be taken into account
in the computation of inventory
costs. Indirect costs included
repairs, maintenance, utilities,
rent, and indirect labor and
production supervisory wages.

If the receipts of the business
were from the sale of services
rather than goods, the corres-
ponding figure for cost of opera-
tions was not always comparable
for sole proprietorships and part-
nerships. For partnerships, cost
of operations generally included
labor costs, supplies, rental of
machinery and equipment, and other
direct costs of producing the
services. Many partnerships and
most sole proprietorships did not
report cost of operations as
completely as did corporations,
allocating the costs to the
expense items rather than to cost
of operations.

Farm costs for sole
proprietorships and partnerships
presented special problems because
the return form schedule used for
the statistics did not provide for
a separate cost of goods sold or
cost of operations computation.
The cost of sales and operations
statistics presented here for
unincorporated farms were
constructed from the expense
schedules during statistical
processing. See the discussions
in this section under "Merchandise
Purchased," "Cost of Labor,"
"Material and Supplies," and
"Other Costs."

For both sole proprietorships
and partnerships, certain deduc-
tion items which might sometimes
be considered direct or indirect
costs were not included in the
statistics for costs of goods sold
(or cost of operations) if they
could be identified. If taxpayers
reported them there, they were
removed during statistical
processing and transferred to the
appropriate deduction line.
Transferred were all identifiable
amounts of depreciation, deple-
tion, amortization, taxes
(including sales and excise
taxes), and contributions to
employee pension and other benefit
plans.

Statistical adjustments to cost
of goods sold made for partner-
ships security dealers are
explained under "Business
Receipts."

Depletable Assets

Depletable assets and
accumulated depletion, reported on
the balance sheet, are presented
in this report for partnerships.
In general, depletable assets
represented the gross value of
mineral property, oil and gas
wells, other natural deposits,
standing timber, intangible devel-
opment and drilling costs capital-
ized, and leases and leaseholds,
each subject to depletion. Accu-
mulated depletion represented the
cumulative adjustment to these
assets shown on the books of
account. In some instances,
depletable assets may have been
included with "Depreciable
assets," or may have been reported
as "Land" or as "Other invest-
ments" by the partnership, and
could not be identified for this
report.

The value of depletable assets
and accumulated depletion may not
be closely related to the current-
year depletion deduction. The
balance sheet accounts reflected
book values; the depletion deduc-
tion reflected the amount claimed
for tax purposes.

Depletion

Depletion, a deduction
allowable for the exhaustion of
natural deposits or timber, could
be based on cost, or, for natural
deposits, on a fixed percentage of
gross income, less rents and
royalties paid, from the deplet-
able property. For oil and gas
wells, gross income was computed
on the value of the product at the
well-head. For depletable
property other than oil and gas
wells, "gross income" included not
only the value of the mineral
extracted from the property but
also the value added by some
transportation of the mineral and
certain "treatment processes
considered as mining" (Code
section 613) .

Under elective provisions of
the Code, exploration and develop-
ment expenditures connected with
certain domestic natural deposits
(except oil and gas), generally,
could be deducted currently,
treated as deferred expenses, or
capitalized. The write-offs of
amounts deferred or capitalized
were not included as part of
depletion.

Percentage depletion, though
based on percentages of gross
income from the depletable
property, was limited. It could
not exceed 50 percent of the net
income from the property, computed
without the depletion deduction.
The percentage depletion rates for
each type of deposit were listed

in Code section 513 and ranged
from 5 to 22 percent.

The statistics include any
identifiable depletion reported as
a cost of sales and operations.
(See also "Changes in Law" in this
section. )

Depreciable Assets

Depreciable assets, reported on
the partnership's end-of-year
balance sheet, consisted of tangi-
ble property (such as buildings
and equipment) which was used in
the trade or business or held for
the production of income and which
had a useful life of 1 year or
more. The statistics for this
item could include fully depre-
ciated assets still in use and
partially completed assets for
which no deduction was allowable
when the partnership reported them
as depreciable in its balance
sheet. The statistics for depre-
ciable assets exclude those intan-
gible assets which were depre-
ciable or amortizable only for tax
purposes. Such assets, patents,
and copyrights, for example were
includable in "intangible
assets." The amounts shown as
accumulated depreciation represent
the portion of the assets that
were written off in the current
year as well as in prior years.

The amounts shown for
depreciable assets are, in
general, the gross amounts before
adjustments for depreciation or
amortization charged in current
and prior years. Some partner-
ships, however, reported only the
net amount of depreciable assets
after adjusting for these depre-
ciation or amortization charges.

The value of depreciable assets
and accumulated depreciation may
not be closely related to the
current year depreciation deduc-
tion. The depreciable assets and
accumulated depreciation balance
sheet accounts reflected book
values; the depreciation deduction
reflected the amount claimed for
tax purposes.

Depreciation

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

Business Returns/1975 . Terms

327

Several methods of computations
could have been used in deter-
mining the deduction for the
year. The most comnon method was
straight- line, whereby an equal
amount is deducted in each year of
the useful life of the asset. The
declining balance and the sum of
the years-digits methods, whereby
a larger portion of the asset's
cost is written off during the
earlier years of its life than
during its later years, were also
comnonly used. Accelerated
methods of depreciation were
restricted for certain kinds of
real property beginning in 1969.
In lieu of computing depreciation
using separate useful lives for
each individual asset, standard
useful lives, based on grouping
assets according to the industrial
activities in which they were
used, were issued in 1962 as
guidelines for establishing the
"reasonableness" of the depre-
ciation deduction. Use of them
vras tied to past retirement and
replacement practices. These
"guideline lives" were modified
for 1971 under the "class life
asset depreciation range" (CLADR)
system. Under this system, assets
of the same type acquired in the
same year were grouped into one or
more closed-end "vintage" accounts
and the accounts were assigned
useful lives chosen from a range
of published useful lives. The
range of useful lives was
generally from 20 percent longer
to 20 percent shorter than the
industry-grouped "guideline lives"
established under the previous
rules; but the Treasury Department
could modify the guideline lives
in the future as necessary. Use
of the 1971 rules did not have to
be justified based on past retire-
ment and replacement practices.
The only allowable depreciation
methods under the system were the
straight-line, declining balance,
and sum of the years-digits
methods. Salvage value was not to
be taken into account in computing
depreciation, but no "vintage"
account could be depreciated below
a reasonable salvage value. Under
the CLADR system, depreciation of
assets acquired prior to 1971
could be depreciated under the new
rules but no range of useful lives
was allowed.

Amounts shown as depreciation
include any identifiable depre-
ciation reported as an operating
or manufacturing cost. Also
included in the statistics are
amounts deducted on leasehold
improvements, patents, and copy-
rights. Additional first-year
(section 179) depreciation was
included in the statistics for
proprietorships but for partner-
ships it was allocated to the

partners for reporting on their
own returns.

Employee Benefit Programs

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

Contributions to retirement and
other deferred compensation plans
deductible under Code section 404
were included in "Retirement
Plans."

The statistics for this item
include amounts identified in the
cost of sales and operations
schedules. (See also "Changes in
Law" in this section.)

Farm Net Profit (or Loss),
Partnership Returns

Farm net profit is shown in the
partnership tables as an item of
income, and farm net loss is shown
as a deduction, for those partner-
ships not reporting the detail of
income and expenses from farming.
Since partnerships were required
to use the same Schedule F as sole
proprietors to report their farm
income and expenses, the compo-
nents reported on this schedule
were combined during statistical
processing with the equivalent
income and deduction items shown
on Form 1065. For example, "rent
of farm or pasture" was combined
with the deduction item, "Rents
paid." If no supporting schedule
was attached, the net amounts were
shown as farm net profit or loss.
The detail was reported by most
farm partnerships, so the amount
shown in the tables is a residual
representing only a small portion
of partnership farming activity.

Income From Sales and Operations

See "Business Receipts."

Income (or Loss) From Other
Partnerships, etc.

This was the partnerhip's share
of the profits (whether received
or not) or losses of another part-
nership, except the partnership's
distributive share of another
partnership's capital gains or
losses.

The term "partnership" included
a limited partnership, syndicate,
group, pool, joint venture, or
other unincorporated organization
through or by which any business,
financial operation, or venture is
carried on, and which is not

within the meaning of the Internal
Revenue Code, a corporation,
trust, estate, or sole proprietor-
ship.

Income Tax After Credits

See "Total Income Tax."

Intangible Assets

The total gross amounts (before
the reduction by amounts of accu-
mulated amortization) for
contracts, copyrights, formulas,
licenses, patents, registered
trademarks, research or experi-
mental expenditures and similar
assets were included in this cate-
gory only if amortization (or
depreciation) were shown against
them. These assets could be
amortized only if they had a
definite life and value. Other
intangible assets which were not
amortizable were included in the
statistics with "Other Assets."

Accumulated amortization
represented the cumulative adjust-
ment to these intangible assets as
shown on the partnership's books
of account.

Interest Paid

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

Included in the statistics were
amounts of interest paid on
installment purchases if they were
stated in the contract, as well as
certain unstated amounts under
Code section 483.

Interest Received

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

This item for sole proprietors
was not considered business income
and was therefore reported else-
where on the individual income tax
return.

Inventories

Inventories consisted of goods
held for sale or of raw materials
and supplies that would become a
part of goods held for sale.
Taxpayers engaged in manufac-
turing, trade, or any other busi-

328

Business RetLirns/1975 . Terms

ness (except farming) where the
production, purchase, or sale of
merchandise was an income
producing factor were required to
use inventories in computing the
gross income from their busi-
nesses. The use of inventories
required that direct expenses of
production, such as factory labor
for a manufacturing concern, be
accrued and charged against sales
in the year the finished goods
were sold. In accounting for the
sale of goods, therefore, all such
businesses were required to use
the accrual method of accounting.
Inventories were normally valued
at actual cost or at the lower of
actual cost or market price.

In order to conform as nearly
as possible to the best accounting
practices and to clearly reflect
income (as required by section 471
of the Internal Revenue Code) ,
both direct and indirect produc-
tion costs had to be taken into
account in the computation of
inventoriable costs in accordance
with the "full absorption" method
of inventory costing. Under the
full absorption method of inven-
tory costing, production costs had
to be allocable to goods produced
during the taxable year, whether
sold during the taxable year or in
inventory at the close of the
taxable year determined in accord-
ance with the business' method of
identifying goods in inventory.
Thus, the business had to include
as inventoriable costs all direct
production costs and certain
indirect production costs.

Businesses engaged in
manufacturing or production that
were not using the full absorption
method had to change to that
method. A special election was
available whereby the taxpayer did
not have to change to the full
absorption method for taxable
years prior to the year for which
such election was made. The
election had to be made during the
first 180 days of any taxable year
beginning after September 18,
1973. Generally, the latest date
for making the election was
November 28, 1975. (See also
"Cost of Sales and Operations.")

Farmers were required to use
inventories only if they elected
to use the accrual method of
accounting for their profit or
loss from the sale of farm
products. Farm inventories
consisted of livestock, harvested
crops held for sale or for future
use, and supplies. Growing crops
and livestock on which deprecia-
tion was taken were not included
in inventories. Farm inventories
could be valued by special methods
in addition to cost and lower of
cost or market. Under the unit-
livestock-price method, livestock
was grouped by kind and age and

all animals in each group were
valued at the estimated cost of
raising such animals. Under the
farm-price method, each item of
inventory was valued at the esti-
mated market price, less cost of
disposition. Valuing inventories
by the farm-price method could
result in an increase in the value
of ending inventories over begin-
ning inventories without any
corresponding increase in expenses
or costs.

Investments In Government
Obligations

This balance sheet asset item
comprised (1) bonds or other
obligations of a State, or U.S.
possession, including obligations
of political subdivisions and of
the District of Columbia, and (2)
U.S. obligations, including those
of instrumentalities of the
Federal Govenment. In those
instances where a partnership
reported only one total for
investments in Government
obligations and did not indicate
whether the obligations
represented those of the United
States or of State and local
Governments, the total was treated
as investments in U.S. obligations.

Land

Land, which was reported as a
separate capital asset on the
balance sheet, may be understated
in this report because it could
not always be identified. Some
partnerships may have included
land as part of "Depletable
Assets" or included it in "Other
Investments." If land was certi-
fied as an emergency facility for
the national defense, it could be
amortized. If so, only the net
land value (i.e., the value of
land after the adjustment for
amortization) was reported.

Materials and Supplies

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

Merchandise Purchased

Merchandise purchased (called
"purchases" for partnerships) was
a component of the cost of goods
sold. For nonfarm businesses, the

sources were: (1) line 2, page 1
of Schedule C-1, Form 1040, and
(2) line 28, Schedule A, of Form
1065. For farms, the sources were
on Schedule F, column c, part I,
page 1 , for farmers using the cash
accounting method, and line 71,
part V, page 2, for farmers using
the accrual accounting method.

Mortgage and Real Estate Loans

Mortgage and real estate loans
were, in general, the total amount
which a partnership loaned on a
long-term basis, accepting mort-
gages, deeds of trust, land
contracts, or other liens on real
estate as security. Because the
return form did not provide a
separate place for reporting any
reserve for uncollectible mortgage
and real estate loan accounts,
such reserves may have been
included in the "Allowance for Bad
Debts," shown in this report as an
adjustment to "Notes and Accounts
Receivable." If a separate
reserve was indicated in sup-
porting schedules, statistics for
it were therefore added to the
allowance for bad debts.

Mortgages, Notes, and Bonds Payable

These liabilities were
separated on the balance sheet
according to the length of time to
maturity of the obligations. The
length of time to maturity was
based on the date of the balance
sheet rather than on . the date of
issue of the obligations. Accord-
ingly, long-term obligations
maturing within the next taxable
year were included together with
short-term obligations, in the
statistics for mortgages, notes,
and bonds payable in less than one
year. Includible were nonrecourse
loans, liabilities of the partner-
ship for which none of the part-
ners had any liability.

Net Gain (or Loss), Noncapital
Assets

This income for partnerships
represented gains and losses from
the sale or exchange of property
not eligible for capital gains tax
treatment. It resulted mostly
from the sale or exchange of (1)
certain depreciable, depletable,
and real property; (2) notes and
accounts receivable acquired in
the ordinary course of business
for services rendered or from the
sale of property includable in
Inventory or ordinarily held for
sale; (3) certain copyri^ts,
literary, musical, or artistic
compositions or similar proper-
ties; (4) securities including
governmental obligations and debt
obligations sold or exchanged, by
certain financial institutions;

Business Returns/1975 . Terms

329

and (5) certain patents, inven-
tions or designs, and secret
formulas or processes.

This income item did not
include gains and losses under
section 1231- For partnerships,
section 1231 gains and losses were
reported by the partners on their
ovm returns. In general, section
.1231 gains and losses comprised

(a) sales of business property
(excluding inventories) which were
held for more than 5 months and

(b) "involuntary conversions" by
theft or casualty of business
property and of capital assets
which were held over 6 months.
Sales or exchanges of noncapital
assets were reported by sole
proprietors as nonbusiness income.

Net Income (or Deficit)

For sole proprietorships, net
income (or deficit) represented
the difference between business
receipts and the sum of cost of
sales and operations and other
business deductions. Sole propri-
etorship net income did not
include investment income; and
salaries to owners and business-
related contributions or gifts
were includable elsewhere on the
returns of sole proprietors and so
are not reflected in sole proprie-
torship net income or deficit.

For partnerships, net income
(or deficit) represented the dif-
ference between total receipts and
the sum of cost of sales and oper-
ations and other business deduc-
tions. Total receipts included,
in addition to business receipts,
investment income attributable to
the partnership (except capital
gains and losses and gains and
losses under Code section 1231 as
explained under "Net Gain (or
Loss), Noncapital Assets,"
above). The deductions for part-
nerships excluded both contribu-
tions or gifts and additional
first-year depreciation, which
were reported on the partners '
returns. (See also Section 2 of
this report.)

In this report, the term "net
income" is used for both sole
proprietorships and partnerships
although it is not strictly
comparable for the two forms of
business organization. Three
differences are : ( 1 ) investment
income was reflected in partner-
ship net income but not in propri-
etorship net income; (2) salaries
paid to owners were a business
deduction for partnerships but not
for proprietorships; and (3)
additional first-year depreciation
was a deduction in the computation
of sole proprietorship net income
but not in the determination of
partnership net income.

Nonqualifying Dividends Received

This investment-type income for
partnerships represented certain
corporate dividends which were
includible in the income of the
partnership and for which the
individual partners were not
entitled the $100 (or $200) divi-
dend exclusion on their individual
income tax returns when the income
was passed through to the partners.

Notes and Accounts Receivable

Notes and accounts receivable
were, in general, the gross
amounts of current trade items,
that is, amounts receivable
arising from sales or services to
customers on credit during the
ordinary course of trade or busi-
ness v^ich would normally be
converted to cash within one
year. Current nontrade receiv-
ables were generally Included in
"Other Current Assets."

The balance sheets on the
partnership return form called for
the reporting of both "gross"
receivables and the "Allowanc.e for
bad debts." However, some part-
nerships reported only the net
amount.

The allowance for bad debts,
shown as an adjustment to notes
and accounts receivable, may also
include the reserves for the sepa-
rate account, mortgage and real
estate loans. As a result, it was
possible for the allowance for bad
debts to exceed the amount of
notes and accounts receivable.

Number of Businesses

Number of business
organizations in this report
represented the number of active
businesses operated as sole pro-
prietorships by individuals and
the number of active partner-
ships. (Inactive partnerships are
included only in table 4B. )

Number of sole proprietorships
was based on the number of Sched-
ules C and F or Forms 4835 filed
with the income tax return. Form
1040, of the sole proprietor.
When sole proprietors submitted
(with their Form 1040) multiple
schedules covering the activities
of more than one business, each of
these schedules was counted sepa-
rately. (See also "Farm Landlords
and Farm Operators" in Section 1
of this report. )

Other Assets

Other assets comprised, in
general, noncurrent assets which
were not allocable to a specific
account on the return form balance
sheet, and certain accounts for

which no distinction could be made
between current and noncurrent
status.

Includable were such items as
deferred charges reported as
noncurrent by the partnership,
interest discounts, guaranty
deposits, and intangible assets
not subject to amortization.

Other Business Deductions
See "Other Deductions."

Other Business Income

See "Business Receipts."

Other Costs

Other costs was a component of
cost of sales and operations. For
nonfarm businesses, these costs
were reported on line 31 , Schedule
A, Form 1065, or line 5, page 1,
of Schedule C-1 , Form 1040. For
farmers, the amount was computed
from Schedule F, for both cash and
accrual methods of accounting, as
follows: farm expenses (total,
part II , on page 1 ) less the sum
of the items, labor hired, repairs
and maintenance, interest, rent of
farm or pasture, supplies pur-
chased, taxes, insurance, conser-
vation expenses, land clearing
expenses, pension and profit-
sharing plans, employee benefit
programs, amortization, and
depletion. If inventories,
purchases, and the other compo-
nents of cost of goods sold were
not reported, the entire amount
was included in other costs for
these statistics.

Other Current Assets

Assets not allocable to a
specific current account in the
return form balance sheet, and
assets specifically reported as
short-term by the partnership, as
well as marketable securities
other than Government obligations
comprised this account.

Included were prepaid expenses,
nontrade receivables, coupons and
dividends receivable, claims and
judgments, and similar items. For
construction partnerships, amounts
reported as a current item for
contract work in progress in
excess of billings were included
in this item.

Other Current Liabilities

Other current liabilities
included, for the most part,
certain amounts due and payable
within the coming year. The
account comprised accrued
expenses, as well as current pay-
ables not arising from the pur-

330

Business Returns/1975 . Terms

ohase of goods and services and
not evidenced by bonds, notes, or
mortgages. Examples of other
current liabilities were taxes
accrued or payable, accrued
employee accounts such as for
payrolls and contributions to
benefit plans, overdrafts, and
accrued interest or rent.

For construction partnerships,
amounts of advances or deposits on
uncompleted contracts or jobs in
progress were included in this
item, if reported as current.

Other Deductions

Other deductions comprised
business expenses which were not
allocable to a specific deduction
item on the return form, such as
administrative, general, and
selling expenses; bonuses; deliv-
ery, freight, and shipping
expenses; truck and automobile
expenses (except repairs); utili-
ties; supplies; advertising and
promotion; travel and entertain-
ment; dues and subscriptions;
postage and stationery; sales
discounts; and laundry, uniforms,
and cleaning. For partnerships,
this item also included unrealized
profit on current-year installment
sales; reported amounts of
negative income; commissions;
insurance; and legal and
professional fees. For sole
proprietorships the last three
were shown as specific deductions
on the return forms and were
tabulated separately.

The estimates for other
deductions may also include losses
resulting from "involuntary con-
versions" of business assets by
theft or casualty. (See "Net Gain
(or Loss), Noncapital Assets.")

Other Income Less Losses and
Adjustments

This item in table 1.7 was
computed as adjusted gross income
minus adjusted gross deficit minus
business net income plus business
deficit. In effect. It consisted
of nonbusiness sources of income,
such as wages and salaries, divi-
dends, interest, and sales of
capital assets, all components of
the taxpayer's total income.

Adjusted gross income equalled
total income less statutory
adjustments to income. Adjust-
ments to income were comprised of
sick pay, moving expense, employee
business expense, self-employed
retirement deduction, payments to
an individual retirement account
(IRA), and forfeited interest
penalty for premature withdrawal.

Other Income or Loss (table 1.6)

See "Other Income Less Losses
and Adjustments."

Other Investments

This category generally
included long-term non-(jovemment
investments and certain invest-
ments for which no distinction
could be made as to their current
or long-term nature. Non-
Government investments generally
not held for conversion to another
form within the coming year in-
cluded stocks, bonds, loans on
notes or bonds, and other types of
financial securities.

Real estate not reported as a
capital asset could also be in-
cluded. In certain instances,
land and buildings owned by real
estate operators (except lessors
of real property other than
buildings) were reported as "Other
Investments. "

Other Liabilities

Other liabilities were
obligations which were not allo-
cable to a specific account on the
return form balance sheet and
which were either noncurrent
accounts, in general not due
within 1 year, or accounts which
could not be identified as either
current or long-term.

Examples of other liabilities
were deferred or unearned income
not reported as p^art of a current
account, and principal amounts of
employee and similar funds.

Other Receipts

For partnerships, this item
included amounts not elsewhere
reported in the income statements,
such as: income from minor opera-
tions; cash discounts; income from
claims, license rights, and Judg-
ments; net amount earned under
operating agreements; profit from
commissaries; profit on prior
years' collections (installment
basis); recoveries of losses and
bad debts previously claimed for
tax purposes; refunds for cancel-
lation of contracts; and income
from sales of scrap, salvage, or
waste. For sole proprietorships,
these items would usually be
reported as "other business
income" and as such were also
included in the statistics for
business receipts.

Partners' Capital Accounts

This balance sheet item for
partnerships was the partners'
total equity in the business as of
the end of the taxable year. It
was the net sum of all contribu-
tions of capital by the partners,
plus the partnership's accumulated
earnings, less accumulated losses
and any distributions of capital
and earnings.

Payments to Partners

Guaranteed payments which were
made for services or for the use
of capital where such payments
were determined without regard to
income of the partnership were
allowed as a deduction in the com-
putation of the partnership net
income (or deficit).

Payroll

Payroll, shown in this report
for sole proprietorships and part-
nerships, was the sum of cost of
labor reported In cost of sales
and operations plus salaries and
wages reported among the deduction
items. Various kinds of contract
labor not actually representing
payroll, such as janitorial or
secretarial services, were also
included. Payments to owners or
partners were excluded.

Amounts of payroll were
frequently included by taxpayers
in other items, such as commis-
sions, legal and professional
fees, or repairs. Because of the
difficulty of identifying such
amounts, they were shown in these
tables as reported by the tax-
payer. Thus the amount shown for
payroll is probably understated.

Pension, Profit-sharing, Stock
Bonus, and Annuity Plans

See "Retirement Plans."
Purchases

See "Merchandise Purchased."

Rent Paid

Rent paid on business property
was deductible as an ordinary and
necessary expense. Identifiable
amounts of taxes and other
expenses paid by lessees in con-
nection with rent paid were
included in their respective
deduction headings. Excluded were
payments in the form of crops by
tenant farmers to landlords under
crop-sharing agreements.

Rents Received

Rents received for the use or
occupancy of property consisted of
the gross amounts. Depreciation,
repairs, interest, taxes, and
other expenses, which were
deductible from gross rents, were
included in their respective
deduction items. The rental in-
come of partnerships if it consti-
tuted the major portion of income
was included in "Business
Receipts. "

Business Returns/1975 . Terms

331

Repairs

This deduction included cost of
labor and supplies and other costs
necessary for incidental repairs
to the property. It did not
include capital expenditures which
added to the property value,
improvements which appreciably
prolonged its life, or expendi-
tures for restoring or replacing
property, which were added to the
depreciable basis of the property
and recovered through depreciation.

The "class life asset
depreciation range" (CLADR) system
included a provision for
accounting for repairs of property
when ambiguity existed as to
whether the expenditures were
deductible in the year paid or
incurred, or had to be capitalized
and recovered through depreciation
over the life of the property.
Taxpayers using the CLADR system
as the basis for their deprecia-
tion deduction could elect to
deduct currently certain expendi-
tures for repairs, maintenance,
rehabilitation, or improvement up
to a specified amount (repair
allowance) for each account, with
the excess capitalized and depre-
ciated. (See also "Depreciation". )

Retirement Plans

This deduction item was the
employer's contributions to
employee pension, profit-sharing,
stock bonus, annuity, bond
purchase, or other deferred
compensation plans that were
deductible under Code section
MOM. It did not include any
payments by self-employed persons
to their own retirement plans,
which were reported on individual
income tax returns as adjustments
used in arriving at adjusted gross
income. (See also "Changes in
Law" in this section. )

Royalties

This income item for
partnerships was the gross amount
received, generally on an agreed
percentage basis, for the use of
property rights. Included were
amounts received from patents,
copyrights, timber, minerals, or
oil wells. Expenses related to
this income, such as depletion and
taxes, were not deducted directly
from the income but were reported
among the various deductions from
total gross income.

Excluded were certain royalties
received under a lease agreement
on timber, coal deposits, and
domestic iron ore deposits, which
were allowed special tax treat-
ment. Under elective provisions
of Code section 631, the net gain
or loss on such royalties was
included in the computation of net

gain or loss on sales or exchanges
of certain business property under
section 1231 and as such were
reportable by the partners on
their own returns and not by the
partnership.

Salaries and Wages

This item consists of those
salaries and wages not included as
a deduction for "cost of labor" in
the cost of sales and operations
schedule. Salaries to partners
and .sole proprietors were not
included in this amount. (See
also "Payroll.")

Size of Business Receipts

Size of business receipts was
based on "Business Receipts" as
defined in this section of the
report, "Explanation of Terms,"
for all Industries except those in
the finance, insurance, and real
estate divisions. For these
industries, total receipts, which
is the sum of business receipts
and investment income, was used as
the basis for classification. "

Size of Total Assets

Size of total assets was based
on the amount reported in the end-
of-year balance sheet. Returns
with zero assets were used as a
classification for returns of
liquidating or dissolving partner-
ships which had disposed of all
their assets and whose income tax
returns were final returns.

Taxes Paid

Taxes paid included the amounts
reported as an ordinary and neces-
sary business deduction as well as
identifiable amounts reported as
part of the cost of sales and
operations. Included among the
deductible taxes were ordinary
State and local taxes paid or
accrued during the year; social
security and payroll taxes; unem-
ployment insurance taxes; import
and tariff duties; and business,
license, and privilege taxes.
Income and profits taxes paid to
foreign countries or U.S. posses-
sions were also deductible unless
claimed as a credit against income
tax. Not deductible were such
taxes as Federal income and excess
profits taxes, gift taxes, and
taxes assessed against local bene-
fits. If a business included in
business receipts sales taxes and
excise and related taxes included
in the sales price of its prod-
ucts, these taxes also were
generally included in the statis-
tics for the deduction for taxes
paid.

Total Assets and Total Liabilities

Total assets were those
reported in the end-of-year
balance sheet in the partnerships'
books of account. Total assets
were net after reduction by accu-
mulated depreciation, amortiza-
tion, and depletion, and by the
reserve for bad debts. When these
reserves were reported as liabili-
ties, they were treated as reduc-
tions from the asset accounts to
which they related and the totals
of assets and liabilities were
adjusted accordingly.

Total Deductions

Total deductions for sole
proprietorships consisted of (1)
the deduction for cost of sales
and operations and (2) the
ordinary and necessary business
deductions from gross income. In
addition, for partnerships, total
deductions also included expenses
connected with investment income,
and net loss from sales of non-
capital assets. Total deductions
for partnerships also included
farm net loss and the partner-
ship's share of net loss from
other partnerships.

Total Income Tax

Total income tax shown in sole
proprietorship tables 1.6 and 1.7
was the sum of (a) the sole
proprietor's income tax liability
for the year, after being reduced
by any credits, including the
investment, retirement income,
foreign tax, and work incentive
(WIN) credits plus (b) the addi-
tional tax for tax preferences
("minimum tax"). The liability
was based on the proprietor's
income from all sources and so was
not directly related to the income
or deficit from the sole proprie-
torship business. The income tax
figure does not include the social
security self -employment tax, tax
from recomputing prior-year
investment or work incentive (WIN)
credits, social security tax on
tip income, or taxes on premature
distributions or excess contribu-
tions related to individual
retirement savings accounts
(IRA's).

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

Total Receipts

For partnerships, total
receipts represented the sum of
business receipts; investment
income such as interest, rents.

332

Business Returns/1975 . Terms

royalties, nonqualifying divi-
dends, net gain from sale of
noncapital assets; income from
farms and other partnerships; and,
"other" income. For purposes of
this report, total receipts did
not reflect net losses from sale
of noncapital assets, or from
farms and other partnerships.

Zero Assets

The final returns of
liquidating or dissolving partner-
ships which had disposed of all
assets were represented in this
"asset size" category. The
liquidating or dissolving partner-
ships had been active, however,
during a portion of the accounting
period.

Section 4

Description
of the Sample
and Limitations
of the Data

CONTENTS

Sample criteria and selection of

returns, 333
Method of estimation, 333
Sampling vaiability, 333
Response and other nonsampling

errors, 335

Text Tables

HA Sole proprietorship returns
sample design, 1975, 334

IB Partnerships: Number of Form
1065 returns in the population
and in the sample, and
prescribed and achieved
sampling rates, 1975, 331)

•tC Sole proprietorships:

Coefficient of variation
(percent) of the estimated
number of businesses, 1975, 335

IfD Partnerships: Coefficient of
variation (percent) of the
estimated number of returns,
by size of buiness r-eceipts,
1975, 335

SAMPLE CRITERIA AND SELECTION OF
RETURNS

The data in this report are
estimates based on probability
samples of the following returns:
(1) Form 10140, Individual Income
Tax Returns, with business or farm
schedules, derived from a larger
sample which included nonbusiness
Forms lOHO and Forms 1040A as
well, which were selected at rates
ranging from 0.05 percent to 100
percent on the basis of size of
adjusted gross income or largest
of selected income or loss sources
and proprietorship business
receipts; (2) Form 1065, Partner-
ship Returns of Income, selected
at rates ranging from 1.5 percent
to 100 percent on the basis of
size of business receipts, "total
income or loss, "2/ and total
assets. The returns were selected
before audit. Tentative and
amended returns were excluded from
the samples, since another return
for the same taxpayer was subject
to sampling.

The return characteristics
used for stratifying each popula-

tion are indicated in tables HA
and HB with the strata limits and
the number of returns in the popu-
lation and sample per stratum. In
all oases, district sets of mone-
tary classes, i.e., the stratum
limits, are listed beneath the
characteristics which apply to
them. For a return to fall in a
particular stratum, both condi-
tions on a line had to be satis-
fied.

Individual Income Tax Returns
were divided into five groups by
State, each group receiving a
separate set of rates, and then
sampled systematically by computer
from the Internal Revenue Master
File System. The groups of States
were formed on the basis of the
tax return populations of each
State to assure a sufficient
sample in the States with smaller
populations. The ranges for these
groups rates are given in table IJA.

The Form 1055 sample was
obtained using randomly selected
sets of the ending digits of the
Employer Identification Number.

Duplicate returns, as when
more than one partner may have
filed a separate return for the
same partnership, and inactive
partnership returns, those returns
reporting no income or deduction
item, were included In the sample
for the computation of weighting
factors but excluded from the
tabulations. Differences between
the prescribed and achieved
sampling rates in table UB are
caused by the year to year fluc-
tuation in the distribution of
Employer Identification Number
ending digits.

The completeness of the
samples was monitored closely
during the selection process.
Minimal followup was required to
reconcile differences.

MEPHOD OF ESTIMATION

Weighting factors were
obtained by dividing the computer
count of returns filed in each
sample stratum by the number of
sample returns actually selected
from each stratum. The we luting

factors were then converted to
"integer weighting factors" before
they were applied to the sample
returns. For example, if a factor
of lt4.2l( were computed for a stra-
tum, 24 percent were systemati-
cally assigned an integer
we luting factor of 15, and 76
percent a factor of 44.

SAMPLING VARIABILITY

The coefficient of variation
(CV) is the standard deviation of
the estimate expressed as a
percent of the estimate. The
standard deviation when added to
and subtracted from the estimate
provides the computed upper and
lower limits within which approxi-
mately two out of three estimates
derived from similarly selected
samples would be expected to
fall. Coefficients of variation
based on the sum of squares method
are shown for selected estimates
in each industry class for propri-
etorships and partnerships in
tables 1. 1 and 2.1.

Coefficient of variation
estimates shown in tables 4C and
4D, applicable to frequency
estimates only, are based on a
formula derived from the sum of
squares method and tend to be
overstated. Since the coeffi-
cients in tables 1.1 and 2.1 were
computed only for industry groups,
tables 4C and 4D can be used to
obtain measures of variability for
estimated frequencies in other
tables where the classification is
not by industry.

Number of returns and money
amounts considered to exceed
acceptable sampling variability
limits, were either (1) combined
with estimates for other returns,
or (2) deleted and noted by an
asterisk in the body of the table
and included in the appropriate
totals.

A dash in place of a frequency
or amount indicates that: (1) if
returns were sampled at a rate of
100 percent, no returns had the
particular characteristic; or (2)
if returns were sampled at a rate
less than 100 percent, either no

1 Total income or loss is line 12, Form 1065 and represents business receipts less cost of sales and operations
(gross profit), plus income from investments (excluding net losses from noncapital assets. QQQ

334

Business Returns/1975 . Sample Design and Limitations

Table 4A.— Sole Proprietorship Returns

Sample

Design, 1975

Oeacrlptlon of the cample atrata

Income ux retuma

Sampling rates, total Indi-
vidual Income tax retuma

Tow

Farm and businesa

Compoalla

Range

PopuUtlon

Saniple

Population'

S8m[ e

From

To

(1)

12)

(3)

|4|

15)

(•)

m

•2,304.790

74.691.610

20«,3M

139.388

10.2W.834

2.627.454

79.S»

12.899

—

-

or largMt tpttctrtc income lt«m

and Fanti racefpta

Undef SlOOOO

Under $20,000

40.749.164

24.897

921.378

650

00006

00005

00036

Under $50 000

]
]

13.694.090
9.S0293S

18.977
17.349

641.644
443.250

1.002
949

00014
00018

0 0009
0.0015

$15,000 unD« $20,000

Undac $1S.0OO

Under 5100,000

550,000 under $100,000

00111

$20,000 UKMf $50,000
Unto $20.000

Under $500,000
$100,000 under $500,000

]

9.975.233

20.548

533.911

1.409

00021

0 0015

00143

$50,000 undw $100,000

Undet $50,000

Under $750,000
$500,000 under $750,000

]

608.612

20.346

65.002

2.743

00334

0.0250

0,2498

$100,000 mSa S20O,0O0
UnOw $100,000

]

129.016

21.200

16.313

2.963

0 1643

0 1006

$750,000 under $1,000,000

$200,000 urKlef $500,000
Under $200,000

SIOOOOOO under $5,000,000

]

27.471

10.985

5.034

2.261

03999

0.3334

10000

Adiusled gross incotne $200,000 under $500,000,
but not sampled above a/x) having no lax anar
credit and no addtional tax tor tax pretetances

Any amount

150

150

28

26

10000

10000

10000

$500,000 and over
Under $500,000

Any amount .
$5,000,000 and over

]

4.936

4.936

894

894

10000

10000

1.0000

Business returns, tolaP

larger ot adjurted groaa Intwine
or largest specific Income Item

7.613.180

66.980

7.613,180

66 960

and Businesa receipts

Under $10,000

Under $20,000

2.321.400

11.841

2.321.400

11.841

0.0051

00020

0.0223

$10,000 under $15,000
Under $10.000

Under $50,000
$20,000 under $50,000

]

1.704.941

7.720

1.704.941

7.720

O0O45

0.0028

00251

$15,000 under $20,000
Under $15.000

Under 5100.000
550.000 under $100,000

J

1.333.794

7.201

1.333.794

7.201

0.0054

00039

00295

$20,000 under $30,000
Under $20,000

Under 5250.000
$100,000 under $250,000

J

1.280.168

7.942

1.260.168

7.942

0,0062

0,0044

0.0346

$30,000 under $50,000
Under $30,000

]

639.546

7.551

639.546

7.551

00118

0.0091

$250,000 under $500,000

$50,000 under 5100.000
Under $50,000

J

252.898

7.407

252.898

7.407

00293

00202

$500,000 under $750,000

$100,000 under $200,000
Under $100,000

Under $1,000,000
$750,000 under $1,000,000

]

54.058

7.077

54.058

7.077

0 1309

0 1001

10000

$200,000 under $500,000
Under $200.000

Under $5,000,000
51,000,000 under $5,000,000

J

23.152

7.018

23.152

7.018

03031

0.25O4

10000

Adjusted gross income $200,000 under $500,000,
but 001 sampled above and having no tax after
credit and no additional lax for tax preferences

Anv amount

$5,000,000 and over . .

]

3.119

3.119

3,119

3.119

10000

10000

10000

'The population o( (arm returns was estimaled by applying weights derived from Ihe achieved sampling rates tor total individual returns lo the number of returns in the sample determined to be farm returns
'Includes a small number ol returns initially classified as nonbusiness, but subsequently reclassified after the sampling stage as business returns
■Returns with t>oth business and farm schedules are classified with business returns

Table 4B.-Partnerships: Number of Form 1065 Returns in the Population and in the Sample, Prescribed and

Achieved Sampling Rates, 1975

T'otai' , .

ButlntH nctfptfl or loW InconM/tfoncIt

Both under $200,000

Both under S200,000

Both under Sl.OCNSOOO ar<I al least
one $200,000 under $1 000.000

Both under $5,000,000 and ai least
one $1,000,000 under $5,000,000

Both under $5,000,000

At least one $5,000,000 or more

Total aueta

Not reported or under $100,000
$100,000 under $1,000,000

Not reported or under $1,000,000
Sl.000,000 under $5,000,000 .

UrKJer $5,000,000

$5,000,000 Of more
Any anxHjnl

Number of retumt

902.078
176.648

B5.090
32.067

12.337

7.456

12.006
10.551

9.593
8.116

6.035

7.456

Sampllr>o nie

1

ttoZn.^^jr!. O-escnbod lor he calendar year ,n «h,ch rolurns were processed lor revenue purposes Returns lor 1975 «ere. to. the most pari, evenue processed dunng 1976 and «e.e
S?« ^7^ ""ording to the plan applicable to calendar year 1976 However, included in the totals but not in the detail are 280 returns lor 1975 sampled Su^g 975 Tom a wpllion o'
5.588 returns under the sample plan applicable 10 that calendar year. In general, these wore returns with accounting perrads ended Jul, through October 1975 Population ol

113
253

Business Returns/1975 . Sample Design and Limitations

335

Table 4C.— Sole Proprietorships: Coefficient of Variation (Percent)

Of the Estimated Number of Businesses, 1975

Slit of IdlualM] grou Income or dsflcll

ElttnaM n«iml» (K r«un»

Undw
SIO.OOO

flO.OOO
un<»«r
115,000

tis.ooo

under
120.000

S20,000
undof
150.000

150,000

umttf

1100.000

1100,000

umMr
1200,000

S200.000

under
1500.000

$500,000
or more

(II

(2)

(31

|4|

|S|

16)

17)

HI

25
100
300
500

1')
I'l
I'l
I'l
I'l

I'l
I'l
I'l

'■' 32.0

26.6
20.2
\t3
8.3
6.4

4.5
26

1,4
1,2
0,6

0,7
0,6

I'l
I'l
I'l
I'l
I'l

I'l

'■' 33,6
27,4
237

21,2
15,0
10,6
61
47

34
1,9
11
09
I'l

I'l
PI

I'l
I'l
I'l
I'l
I'l

I'l

I'l

25.9
21.1
18.3

16.4
11.6
8.2
4.7
3.7

2.6

1.5
0,6

I'l

I'l

I'l
CI

I'l
I'l
I'l
I'l
I'l

I'l

'■' 25,5
20,8
18.0

18,1
11,4
8,1
4,7
3-6

25

1,5
08

I'l

I'l

CI
CI

I'l

I'l

I'l

313
22 1

12,6
9,9
7,0
5.7
4.9

4.4
3.1
22
1.3
10

CI
CI
CI
I'l
CI

CI
C)

I'l

3O0
173
13 4
95

5.5
4,2
3.0
24
2.1

19
13
09

I'l

I'l

CI
C)
CI

I'l
I'l

CI
CI

34.6
17,3
1O0
77
55

3,2
24
17
14
tl

1 1
08

CI

CI

CI

I'l
I'l

C)
CI

I'l
I'l

CI

10.000
15.000
20.000

25.000

CI

100.000

300000

1OOO0OO

3.000.000

10.000.000
15.000.000
30.000.000

45.000.000

55.000.000

■Sample too small lo yield reliable estimate ol coetiicieni of variation

K;:oetf>c»ent o' variation riormallv lefO since all returns were prescribed for inclusion m Ihe sample

■Not applicable, sir>ce (he estimated number of returns exceeded the popolalion estimates

NOTE For frequencies rwt classified by adjusted gfoss income, the column UfxJer $10,000 should be used

Table 4D.— Partnerships: Coefficient of Variation (Percent) of the Estimated
Number of Returns, by Size of Business Receipts, 1975

size of butlneu receipts

Eitlmeted number of returns

Under
6200,000

6200,000

under
85,000,000

15,000,000
or more

|1)

12)

|3)

I'l

I'l

I'l

29.8
27.0

257
14.6
11.5
97
8.1

7.1
6.6
57

4.1
3.6

2.6
1.6
I.S
1J
1.0

0.9

06

28.1
19.8
12.5
10.2
9.4

8.9
5.1
4.0
3.4
^8

2.5
2.3
2.0
1.4
1.3

0.9
I'l
I'l
I'l
I'l

I'l
I'l

200

500 ..

750

900 ....

10000

n

15000 . .*. ..

100.000

200.000
300.000
400.000
600,000

900.000

1.000.000

'Sample loo small to yield reliatMe estimate ol coefficient of vanalioo

•Coetficienl ot variation normally zero since all returns were presented lor inclusion in ttie sample

'Not applicable, since estimated number ol returns was greater than population estimates

returns in the population had the
characteristic or the characteris-
tic was so rare that it did not
appear on any sample return.

RESPONSE AND OTHER NONSAMPLING
ERRORS

Sample population counts of
partnership and individual income
tax returns were made by computer
and were normally free from

error. Sample counts were veri-
fied during statistical processing
to minimize loss of data. Incor-
rect or missing entries were
corrected during statistical
editing to make them consistent
with other entries on the return
or accompanying schedules. Data
were also adjusted during editing
in an attempt to achieve consis-
tent statistical definitions. In
transcribing and tabulating the
information based on the returns

in the sample, additional checks
were imposed to improve the
quality of the resulting estimates.

Quality of the basic data
abstracted at the processing
centers was controlled there by
means of a continuous subsampling
verification system. In addition,
the Statistics Division in the
National Office conducted an
independent reprocessing of a
small subsample of the returns
statistically processed in the
field as a further check on
processing. Prior to tabulation,
numberous computer tests were
applied to each return record to
assure that proper balance and
relationship among return items
were maintained.

Finally, prior to publication
all statistics and tables were
reviewed for accuracy and reason-
ableness, in light of provisions
of tax laws, taxpayer report-
variations and limitations, eco-
nomic conditions, comparability
with our statistial sources and
statistical techniques used in
data processing.

However, the controls
maintained over the selection of
the sample returns, the processing
of the source data, and the review
of the statistics did not
completely eliminate the possi-
bility of error. Also, practical
operating considerations necessi-
tated allowance of reasonable
tolerances in the statistical
processing of the data.

I

Section 5 Forms and

Instructions

CONTENTS

U.S. Individual Income Tax Return,
Form 1010, 338

Schedule C, Profit (or Loss) from
Business or Profession, 3147

Schedule F, Farm Income and
Expenses, 3t8

Farm Rental Income and Expenses,
Form 14835, 3t9

U.S. Partnership Return of Income,
Form 1065, 350

337

338

Business Returns/1975 • Forms and Instructions

t>J

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[Bjaij japjQ XeuoM JO M3»H0 M3SHe »si«id

Business Relurns/197S • Forms and Instructions

339

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Its be
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any ne

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340

Business Returns/1975 • Forms and Instructions

Jim

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346

Business Return5/197S • Forms and Instructions

C Tax Rate
0 Schedules

If you do not use one of the Tax Ta-

on Form 1040. li

ne47. by using the

this page. Enter tax on f-orm

1040.

Wl

bles, figu

re your

ax on the amount

appropriate Tax

Rate Schedule on

line 16a.

SCHEDULE X— Single Taxpayers
Not Qualifying fof Rales in Sched-
ule Y or Z

Use this schaduU It you chtckcd me box on Fonn
1040. tine 1—

SCHEDULE Y-

-Married Taxpayers and Qualifying Widows and Widowers

SCHEDULE Z—

Unmarried (or legal-

If you »n • mirried person living apart from your spouse
instructions to see if you can be considered to be '"unmarried'
Schedule X or Z.

, see page 5
(or purposes

or the
3f using

ly separated) Taxpayers Who
as Heads of Household (See

Use this schedule i! you checked the bo
1040. line 4"

Qualify
MgeS)

Use this schedule >l you checked the box on Form
1040, line 2 ot 5—

Use this schedule it you checKed the box on Form
1040. line 3—

on Form

Married

Taxpayers Filing Joint

Marrtec

Taxpayers* Filing Separate

Returns

and Qualifying Widows and

Returns

Widowers (See page 5)

If the amount on Enter on
Form 1040. Form 1040.
line 47, is: line 16a:

If the amount on Enter on
Form 1040, Form 1040,
line 47. is: line 16a:

If the amount on Enter on
Form 1040. Form 1040.
line 47, is: line 16a:

If the amount on Enter on
Form 1040, Form 1040,
line 47, is: line 16a:

Not over $500 14% o( the amvinX on line 47.
ol the

Not ower

$1,000 1

But nor

OV«' —

(2.000

4%ofthe«mwnlo»ttne47.

or tha

Not over $500 14% ol the •mount

But not

>n line 47.

of the

amoof>t

Not over

$1,000 14%olthea(nounlonline47.

ot the
But not jmouot

Over—

tsoo

SuC not

over—

(1,000

(70+15%

over —
(900

Ov«f—

(1.000

$140 + 15% $),000

Oy«r—
(500

$1,000

(70+15%

$500

Over—

$1,000
(2.000

(2.000
(4.000

$140+16%
$300 + 18%

over —
$1,000
12.000

Jl.OOO

(1,500

$145+16%

(1.000

(2.000

(3.000

(290+16% $2,000

$1,000

$1,500

$145+16%

(1.000

(4.000

(6,000

$660+19%

14.000

tl.MO

(2,000

(225+17%

(1.500

(3.000

(4,000

$450+17% (3.000

(1. 500

(2.000

(225+17%

(1.500

(6.000

18.000

(8.000
$10,000

$1,040+22%
$1,480+23%

$6,000
(8.000

ir.ooo

(4.000

(310+19%

$2,000

$4,000

$8,000

$620+19% (4.000

(2,000

$4,000

$310+19%

$2,000

$10,000

$12,000

$1,940+25%

(10.000

u.ooo

16.000

(6,000
(6 000

(690+21%
(1.110+24%

(4,000

$6,000

$S,000
$12,000

(12.000
(16000

(1.380+22% (8.000
(2.260+25% $12,000

(4.000

$6,000

(6,000
(8.000

(690+22%
$1,130+25%

$4,000
J6.000

$12,000

114.000
(16.000

$14,000
$16,000
(18,000

(2.440+27%
12.980+28%
(3.540+31%

$12,000
114,000
$16,000

}8,000

(10.000

(1.590+25%

(8.000

(16,000

(20.000

(3,260+28% $16,000

$3,000

(10,000

(1.630+28%

$8,000

(18,000

$20,000

$4,160+32%

$18,000

(10.000
JIZ.OOO

$12,000
(14,000

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$2,630+29%

$10,000
(12,000

(20.000
(24,000

(24,000
(28.000

$4,380+32% (20.000
(5,660+36% (24,000

$10,000
(12.000

(12.000
(14.000

(2.190+32%
$2,830+36%

$10,000
$12,000

(20.000
(22.000
$24,000

$22,000

$24,000
$26,000

(4.800+35%
$5,500+36%
$6,220+38%

$20,000
122.000
124.000

$14,000

(16.000

(3.210+31%

$14,000

(28,000

$32,000

$7,100+39% $28,000

(14,000

(16,000

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$14,000

$26,000

(28.000

16,980+41%

$26,000

J16.000

tis.ooo

(18.000

(20.000

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$4,510+36%

(16,000
$18,000

13?, 000
(36.000

(36,000
(40.000

$8,660+42% 112.000
$10,340+45% 136,000

$16,000
$18,000

$18,000

(20.000

(4.330+42%
(5.170+45%

$16,000
$18,000

$28,000
$32,000
$35,000

(32.000
$36,000
$38,000

$7,800+42%
$9,480+45%
$11,280+48%

$28,000
132.000
136.000

120.000

(22,000

$5,230+38%

(20.000

(40.000

$44,000

(12.140+48% $40,000

(20,000

(22,000

(6,070+48%

(20.000

$33,000

$40,000

112.240 + 51%

138.000

(22.000

$26,000

$5,990+40%

$22,000

(44,000

(52.000

$14,060+50% $44,000

$22,000

126.000

(7,030+50%

$22,000

$40,000

$44,000

113.260+52%

140.000

J26.0CO

(32.000

$7,590+45%

(26,000

(52.000

(64.000

(18.060+53% $52,000

(26.000

(32.000

$9,030+53%

$26,000

$44,000
(50.000

$50,000

$52,000

$15,340 + 55%
118.640+56%

$44,000

$50,000

S32.000

(38.000

$10,290 + 50%

$32,000

$64,000

(76 000

$24,420+55% (64.000

(32.000

(38.000

(12,210+55%

$32,000

(52.000

$64,000

$19,760 + 58%

152.000

(38.000

(44.000

(13,290+55%

$38,000

$76,000

(89.000

$31,020+58% $76,000

138.000

$44,000

(15.510 + 58%

138.000

(64.000

$70,000

$26,720 + 59%

164.000

(44.000

(50.000

$16,590+60%

$44,000

(88.000

(100.000

(37,980+60% 188.000

$44,000

$50,000

$18,990+60%

(44.000

(70.000
(76.000

$76,000
$80,000

$30,260 + 61%
133.920 + 62%

$70,000
176.000

(50 000

(60,000

$20,190+62%

$50,000

(100,000

(120,000

(45.180+62% (100.000

$50,000

(60.000

(22.590+62%

$50,000

$80,000

$88,000

136.400+63%

180.000

(60.000

(70.000

(26.390+64%

$60,O00

$120,000

(140,000

$57,580+64% $120,000

$60,000

(70.000

$28,790+64%

$60,000

$88,000

$100,000

(41,440+64%

188,000

(70.000

$ao.ooo

$32,790+66%

(70.000

(140.000

$160,000

(70.380+66% 1140.000

170.000

$80,000

(i5, 190+66%

$70,000

$100,000
1120,000

$120,000
1140.000

(49,120+66%
162,320+67%

$100,000
1120.000

(flO.OOO

$90,000

(39.390+68%

$80,000

(160,000

(180.000

$83,580+68% 1160.000

$80,000

(90,000

(41.790+68%

180.000

$140,000

(160.000

(75.720+68%

$140,000

(90.000

(100,000

(46.190+69%

$90,000

$180,000

$200,000

(97.180+69% $180,000

190.000

(100.000

$48,590+69%

190.000

$160,000

$180,000

189.320+69%

$160,000

$100,000

(53/»0+70%

$100,000

(200.000

(110.980+70% (200.000

(100,000

(55.490+70%

$100,000

$180,000

1103.120+70%

$180,000

Business Returns/1975 • Forms and Instructions

347

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Section 6

Index

•Asterisk denotes textual reference

Accounts payable, 32'4*

Partnerships, 30t-320
Accumulated amortization

Partnerships, 30H-320
Accumulated depletion

Partnerships, 30U-320
Accumulated depreciation

Partnerships, 304-320
Active businesses, 32t»
Adjusted gross income, 324*

Sole proprietorships, 120-197
Agricultural program payments

Sole proprietorships, 198-199
Allowance for bad debts, 32U*

Partnerships, 304-320
Amortization, 324-325*

Partnerships, 212-219, 304-320

Sole proprietorships, 13-21
Assets (total), 331*

Partnerships, 304-320

Bad debts, 325*

Partnerships, 212-219, 304-320

Sole proprietorships, 13-21
Business deductions, total

See Total deductions; also

specific deduction,
Business income (other)

Sole proprietorships, 13-21
Business receipts, 325*

Partnerships, 204-321

Sole proprietorships, 5-199

Cash, 325*

Partnerships, 304-320
Changes in law, 323*
Class life depreciation range
system

See Repairs
Coefficient of variation
(percent)

Partnerships, 204-211, 220-239

Sole proprietorships, 5-12, 22-51
Comnissions

Sole proprietorships, 13-21
Coranodity credit loans

Sole proprietorships, 198-199
Conservation expenses

Sole proprietorships, I98-I99
Cost of goods sold

See Cost of sales and

operations
Cost of labor 325*

Partnerships, 212-219

Sole proprietorships, 13-21
Cost of sales and operations,
325-326*

Partnerships, 212-239, 304-320

Sole proprietorships, 13-51

Deductions, total

See Total deductions
Depletable assets, 326*

Partnerships, 304-320
Depletion, 326*

Partnerships, 212-219, 304-320

Sole proprietorships, 13-21
Depreciable assets, 326*

Partnerships, 282-292, 304-320
Depreciation, 326-327*

Partnerships, 204-302, 304-320

Sole proprietorships, 5-119

Employee benefit programs, 327*
See also Retirement plans

Farm business receipts

Sole proprietorships, 198-199
Farm net profit (loss), 327*

Partnerships, 212-219, 304-320
Forms and instructions, 337-355

Geographic data
See State data

Income from sales and operations,
327*

Sole proprietorships, 13-21
Income (loss) from other
partnerships, 327*

Partnerships, 212-239, 304-320
Income statements

Partnerships, 212-239, 304-320

Sole proprietorships, 13-51
Income tax after credits

See Total income tax
Industrial classification, 323-324*
Insurance

Sole proprietorships, 13-21
Intangible assets (amortizable) ,
327*

Partnerships, 304-320
Interest paid, 327*

Partnerships, 212-219, 304-320

Sole proprietorships, 13-51
Interest received, 327*

Partnerships, 212-219, 304-320
Inventories, 327-328*

Partnerships, 212-219, 304-320

Sole proprietorships, 13-21
Investments in Government
obligations, 328*

Partnerships, 304-320

Labor hired

See Cost of labor
Land, 328*

Partnerships, 304-320
Land clearing expenses

Sole proprietorships, 198-199
Legal and professional fees

Sole proprietorships, 13-21

Materials and supplies, 328*

Partnerships ,212-219

Sole proprietorships, 13-21
Merchandise purchased, 328*

Partnerships, 212-219

Sole proprietorships, 13-21
Mortgage and real estate loans,
328*

Partnerships, 304-320
Mortgages, notes, and bonds
payable in less than one year,
328*

Partnerships, 304-320
Mortgages, notes, and bonds
payable in one year or more,
328*

Partnerships , 304-320

Net gain (loss) noncapital assets
328-329*

Partnerships, 212-219, 304-320
Net income (deficit), 329*

Partnerships, 204-321

Sole proprietorships, 5-199
Net profit (loss)

See Net income (deficit)
Net profit (loss) from other
partnerships

Partnerships, 212-239, 304-320
Nonqualifying dividends received,
329*

Partnerships, 212-219, 304-320
Notes and accounts receivable,
329*

Partnerships, 304-320
Number of businesses, 329*

Partnerships (number of
partnerships), 204-321

Sole proprietorships, 5-199

Other, 329-330*

Assets, costs, current assets,
current liabilities, deductions,
income, investments,
liabilities, receipts

357

358

Business Retums/1975 . Index

Partners' capital accounts
(+ or -), 330*

Partnerships, 3014-320
Partners (number of)

Partnerships, 20U-211, 220-303
Partnerships 201-321
Payments to partners, 330*

Partnerships, 212-219, 304-320
Payroll, 330»

Partnerships, 204-211, 220-281

Sole proprietorships, 5-12,

22-119
Pension, profit-sharing, stock
bonus, annuity plans

See Retirement plans
Profit

See Net income
Purchases

See Merchandise purchased

Salaries and wages, 331*

Partnerships, 212-219, 304-320
Sole proprietorships, 13-21
Sample design and limitations, 333*
Size of —

Adjusted gross income:

Sole proprietorships, 120-155
Assets, total: 331*

Partnerships, 310-321
Business receipts: 331*

Partnerships, 220-239, 282-292
Sole proprietorships, 22-51
Net income (deficit):

Sole proprietorships, 156-197
Number of partners:
Partnerships, 293-302
Sole proprietor, sole

proprietorships, 1-199
State data

Partnerships, 240-281

Sole proprietorships, 52-119

Year of organization
Partnerships, 303

Zero assets defined, 332»

Receipts

See Total receipts

Rent paid, 330»

Partnerships, 212-219, 304-320
Sole proprietorships, 13-21

Rents received, 330*

Partnerships, 212-219, 304-320

Repairs, 331*

Partnerships, 212-219, 304-320
Sole proprietorships, 13-21

Retirement plans, 331*

Partnerships, 212-219, 304-320
Sole proprietorships, 13-21

Royalties, 331»

Partnerships, 212-219, 304-320

Taxes paid, 331*

Partnerships, 212-219, 304-320

Sole proprietorships, 13-21
Total assets, 331*

Partnerships, 304-320
Total deductions, 331*

Partnerships, 212-219, 304-320

Sole proprietorships, 13-21
Total income tax, 331*

Sole proprietorships, 120-197
Total receipts, 331*

Partnerships, 212-219, 304-320

*U,S. GOVERNMENT PRINTIHC OFFICE : 1978 0-720-346/9595

DOES NOT CIRCULATE