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Full text of "Statistics of income"

/ /^^ ■ ^^1^ I o -/(^i 7 



1976 xdusiness 

statistics [ln]©(Q)Difi](i ^EX 

T93.3S/3' 



S\ Inc ome 

GOVBOC 




/3 9^/f 



-76 



Sole Proprietorships 
Partnerships 



BOSTON PUBLIC LIBRARY 



it I'^X'.^'^Xl 




Department of Treasury 



Internal Revenue Service 



Publication 438 (11-79) 



Department of the Treasury 
Internal Revenue Service 

Jerome Kurtz 

Commissioner 

William E. Williams 

Deputy Commissioner 

Russell E. Dyke 

Assistant Commissioner 
(Planning and Research) 



Statistics of Income 1976 

Business Income 
Tax Returns 

Sole Proprietorships 
Partnerships 



statistics Division 

Vlto Natrella 

Director 
Howie Wilson 

Assistant Director 

Bennett R. Moss 

Chief, Planning and Review Staff 

Robert A. Wilson 

Chief, Statistics of Income Branch 

John P. Hinlker 

Chief, Projections and Special Studies Branch 
Raymond C. Sensing 

Chief, Mathematical Statistics Branch 

Thomas M. Ourkin 

Chief, Operations Branch 



Publication 438 (11-79) 

This report annually contains data by industry on receipts, cost of sales 
and operations, deductions, and net income or deficit of sole 
proprietorships and partnerships. Classifications are also by State, size 
of business receipts and for partnerships by size of total assets. The 
report also contains every other year detailed balance sheet data for 
partnerships. 



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



Stock No. 048-004-01701-6 

Library of Congress Card No. 72-603340 



This report was prepared under the direction of 
E. J. DiPaolo, Chief, Business and Tax Exempt 
Statistics Section, Statistics of Income Branch. 
Other tranches of ttie Statistics Division assisted in 
development of the sample design, the preparation of 
processing procedures, and the review of the tables. 
The data were abstracted by the service centers at 
Andover, Massachusetts; Austin, Texas; Chamblee, 
Georgia; Covington, Kentucky; Fresno, California; 
Holtsville, New York; Kansas City, Missouri; Memphis, 
Tennessee; Philadelphia, Pennsylvania; and Ogden, 
Utah; and the Data Center in Detroit, Mk:higan, whk:h 
also devetoped the computer systems design and 
conducted computer processing of the data. 



Suggested Citation 

Internal Revenue Service 
Statistics of Income — 1976 
Business Income Tax Returns 
U. S. Govemment Printing Office, 
Washington, DC 1979 



Other Recent Publications for Sale 

Business Income Tax Returns, 1976, 

Preliminary (44 pp., $2.10) 
Business Income Tax Returns, 1975, 

(358 pp., $5.50) 
Corporation Income Tax Returns, 1976, 

Preliminary (26 pp., $1.50) 
Corporation Income Tax Returns, 1974, 

(276 pp., $4.75) 
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, Domestic 

International Sales Corporation Retums, 

1972-1974 
Sales of Capital Assets Reported on Individual 

Income Tax Retums, 1973 
Estate Tax Retums, 1976 
Personal Wealth Estimated from Estate Tax 

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

(98 pp., $2.75) 
Individual Income Tax Returns, 1977, 

Preliminary (47 pp., $2.25) 
Individual Income Tax Retums, 1976, 

(269 pp., $6.00) 
Small Area Data from Individual Income Tax 

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



Publications in Preparation 

Business Income Tax Returns, 1977, 

Preliminary 
Corporation Income Tax Retums, 1975 
Corporation Income Tax Returns, 1977, 

Preliminary 
International Income and Taxes, Foreign 

Income and Taxes on Individual Income Tax 

Returns, 1975 
Individual Income Tax Returns, 1977 
Small Area Data from Individual Income Tax 

Returns, 1976 
Retums of Private Foundations Exempt from 

Income Tax, 1975 
International Income and Taxes, Foreign Tax 

Credit on Corporation Retums, 1974 
International Income and Taxes, U. S. 

Corporations and their Controlled Foreign 

Corporations, 1974 
International Income and Taxes, Domestic 

International Sales Corporation Returns, 

1975 



BOSTON PUBLIC LIBRARY 

GOVERNMENT DOCUMENTS DEPARTMENT 

RECEIVED 



MAY 7 1999 



COMMISSIONER OF INTERNAL REVENUE 
Washington, DC 20224 



October 2lt, 1979 



The Honorable G. William Miller 
Secretary of the Treasury 
Washington, DC 20220 



Dear Mr. Secretary: 

As required by section 6108 of the Internal Revenue Code, we 
have prepared for publication the complete report. Statistics of 
Income — 1976, Business Income Tax Returns. This report presents 
income and financial data based on samples of returns of sole 
proprietorships and partnerships with accounting periods ended 
July 1976 through June 1977. 

Classification of the data by industry and measures of business 
size are regular features of this annual report. Included this year 
are data on the detailed sources of income of individuals with sole 
proprietorship businesses. Also, for partnerships, information on 
depreciation computed under the Class Life Asset Depreciation Range 
(CLADR) System and on the number of limited partnerships is provided 
for the first time. 

With kind regards. 

Sincerely, 




I 

P 



t' Department ot the Treasury Internal Revenue Service 



111 



Contents 



Guide to Tables by Subject, V 

Section 1 

Sole Proprietorships, 1 

Section 2 
Partnerships, 237 

Section 3 

Changes in Law, Industrial 
Classification, and Explanation of 
Terms, 409 

Section 4 

Description of the Sample and 

Limitations of the Data, 425 

Section 5 

Forms and Instructions, 429 

Section 6 
Index, 453 



1V 



Guide 
to Tables 
by Subject 



ACCOUNTING PERIODS 
Partnerships (table 2.9), 401 

ADJUSTED GROSS INCOME 

Sole proprietors (table 1.6), 154 



CLASS LIFE (ASSET DEPRECIATION 
RANGE) DEPRECIATION 
Partnerships (table 2.11), 407 

FARM PROPRIETORSHIPS 

Sole proprietorships (table 1.7), 226 

INCOME STATEMENTS 

Sole proprietorships (table 1.2), 16 
Partnerships (tables 2.2, 2.8), 250, 
395 

INDUSTRY CLASSIFICATION, MAXIMUM 

DETAIL 

Sole proprietorships (table 1.1), 6 

Partnerships (table 2.1), 240 

LIMITED PARTNERSHIPS 
Partnerships (table 2.12), 408 



NUMBER OF PARTNERS 
Partnerships (table 2.6), 373 

PAYMENTS TO RETIREMENT PLANS 
Partnerships (table 2.10), 403 

SIZE CLASSIFICATIONS 

Adjusted gross income: 
Sole proprietorships (table 1.6), 154 

Business receipts: 
Sole proprietorships (table 1.3), 34 
Partnerships (tables 2.3, 2.10), 259, 

403 
Total assets: 
Partnerships (table 2.8), 395 

SOURCES OF INCOME 

Sole proprietorships (table 1.8), 229 

STATE DATA 

Sole proprietorships 

(tables 1.4, 1.5), 77, 101 

Partnerships (tables 2.4, 2.5), 289, 

321 
YEAR OF ORGANIZATION 
Partnerships (table 2.7), 393 



Section 1 



Sole 
Proprietorships 



CONTENTS 

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

Charts 

lA Net income (less deficit), 

1967-1976, 2 
IB Business profits as a percent 

of adjusted gross income for 

proprietors in selected 

industries, 3 
IC Nonfarm sole proprietors' 

sources of income, 
ID Farmers' sources of income, 5 

Text Table 

lA Selected item for sole proprie- 
torships, 1975 and 1976, 5 

Basic Tables 

1.1 Receipts, selected deductions, 6 
and net income, by industry, 

1.2 Income statement for selected 
industries, 16 

1.3 Receipts, selected deductions, 
and net income, by selected 
industries and size of busi- 
ness receipts, 31+ 

1.4 Receipts, payroll, 
depreciation, and net income 
for selected States and 
selected industries, 77 

1.5 Receipts and net income by 
State and selected industries, 

101 

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

1.7 Farm proprietorships: 
Selected items by farm indus- 
try and size of receipts, 226 

1.8 Sources of income by industry, 

229 



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 1976 
Income Year. For nearly all tax- 
payers, the 1976 Income Year 
corresponded with the calendar 
year. A small number, however, 
reported for noncalendar years 
which ended during 1976 and 1977. 



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 1974, 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 
$0.6 billion. In contrast, the 
estimates for sole proprietorships 
reported on individual tax returns 
for 1976 were 11.4 million busi- 
nesses showing gross profit of 
$170.3 billion. 

The basis for inclusion in 
these statistics was that the sole 
proprietor must have filed an 
Individual Income Tax Return (Form 
1040) including a business or farm 
schedule (Schedule C or F) or Form 
4835 (Farm Rental Income and 
Expenses) covering a farm, busi- 
ness, or professional practice. 
Form 4835 provided Schedule F 
detail on income and expenses 
which were included in the farm 
statistics. In table 1.1, farms 
are subdivided into "farm opera- 
tors" and "farm landlords." This 
latter classification reflected a 
common method of renting farm 
land, the "crop share" arrange- 
ment. In this arrangement, one 



person supplied the land and 
perhaps some operating capital and 
another person operated the farm, 
paying rent in shares of the 
resulting crop. For tax purposes, 
each reported a share of receipts 
from the sale of the crop and, if 
such was the arrangement, a share 
of expenses. The 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 4835 
and submitted Form 4835 with the 
rent schedule. Schedule E, of the 
individual income tax return. 

For 1976, a return had to be 
filed by: 

(a) a single person (other 
than a surviving spouse) under age 
65 with gross income of at least 
$2,U50 (as compared to a $2,350 
filing requirement for 1975); 

(b) a single person (other 
than a surviving spouse) age 65 or 
over with gross income of at least 
$3,200 ($3,100 for 1975); 

(c) a surviving spouse under 
age 55 with gross income of at 
least $2,850 ($2,650 for 1975); 

(d) a surviving spouse age 65 
or over with gross income of at 
least $3,600 ($3,«00 for 1975); 

(e) a married couple, neither 
of whom filed a separate return, 
with both spouses under age 65 and 
a combined gross income of at least 
$3,600 ($3,400 for 1975); 

(f) a married couple with one 
spouse age 65 or over and with a 
combined gross income of at least 
$4,350 ($4,150 for 1975); 

(g) a married couple with 
both spouses age 65 or over and 
with a combined gross income of at 
least $5,100 ($4,900 for 1975); 

(h) a married person (regard- 
less of age) whose spouse was 
filing a separate return (e.g., to 
obtain a refund of income tax 



Business Returns/1976 • Sole Proprietorships 



withheld), if that married person 
had a gross income of $750 or more 
(no change from 1975). 

There were two major exceptions 
to the above filing requirements: 

( \) children claimed as 
deperjents 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, !_/ because they were receiving 
a refund of income taxes previously 
paid, or because they were claiming 
an earned income credit. 

Most taxpayers had to file tax 
returns within 3—1/2 months after 
the close of their accounting 
periods. Since the accounting 
period for nearly all individuals, 
for purposes of this report, was 
Calendar Year 1976, this meant 
that returns were due by April 15, 
1977. However, each taxpayer 
could be granted upon request one 
automatic 2-month extension of 



time to file if he or she paid any 
estimated tax due by the original 
due date when the request for an 
extension was made. In addition, 
U.S. citizens residing or trav- 
eling outside the United States 
and Puerto Rico were automatically 
granted (without requesting) the 
2-inonth extension. 

Generally, a sole proprietor 
corresponded to a "self-employed" 
person, although some persons con- 
sidered self-employed under the 
Internal Revenue Code were 

■luded 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 
included door-to-door selling and 
selling merchandise at parties in 
private homes. 

Chart lA shows net income (less 
deficit) for the 10-year period, 
1967 through 1976. Chart IB shows 
a summary of some of the detail 
from table 1.6 for sole proprie- 
tors in some of the larger or more 
profitable industries. Chart IC 
shows the distribution of the 
sources of income of nonfarm sole 
proprietors while Chart ID 
illustrates the distribution of 
farmers' sources of income. 
Selected characteristics of the 
returns filed by sole proprietors 
for 1976 compared to 1975 are 
sumnarized in table lA. 

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- 



Chart 1A 

Sole 
proprietorships 



Net income 
(less deficit), 
1967-1976 



Billions of dollars 
60 



50 



40 



30 



20 



10 



1967 1968 1969 1970 



1971 



1972 1973 1974 1975 1976 



1/ Farmers could elect to treat gross Income as net earnings from self -employment notwithstanding a farm net loss. 



Business Returns/1976 • Sole Proprietorships 



Chart 1B 

Sole Proprietorships 



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



Percent of adjusted gross income 



All 
Proprietors 



30.2% 



Physicians 



■ 



Gasoline 
Service Stations 



General BId'g 
Contractors 



Grocery 
Stores 



Lawyers 



Insurance 
Agents 



Carpenters 



■ 



Barber 
Shops 



Trucking 



Eating 
Places 



Drinking 
Places 



Real Estate 
Agents 



Field Crop 
Farms 



Beauty 
Shops 



Management & 
Public Relations I 



r 



Direct 
Selling 




86.4% 



47.2% 



37.2% 



35.9% 



30.1% 



26.4% 



25.1% 



22.4% 



Source: Table 1.6 



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 
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 business. 
Other exceptions are illustrated 
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 
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 were 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 
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 



Business Returns/1976 • Sole Proprietorships 



Chart 1C 


^^^^^^l^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^l 


Nonfarm 




^"^^^B 


sole 




\ vH 


proprietors' 

sources 

of 




/ Nonfarm business profits 
/ 34.4% 


Wages and salaries \ 
50.9% 


income 




y ^^^ i 




^ 


j^^^nterest y 


11 -^ 




Net gains from sales 


^ 




1 


W^^^^^^ 




ni rnnitai a««flt« "i Q% 




I^H^^^^^^^^^^^ 




Dividends 3. 


^M \ 








Source: 
Table 1.8 


Rent and royalty net income 0.5%-' 
Other 1.5% — ' 





gross Income from the Form 1040 
and the industrial activity shown 
on the Schedules C and F or Form 
4835. 

Table 1.8 shows sources of 
income (including wages and 
salaries, dividends, interest, and 
net capital gain or loss) as 
reported on the Form 1040 and 
related schedules classified by 
the industrial activity shown on 
the Schedules C and F or Form 4835. 

Some proprietors owned two or 
more businesses in different 
industries, and this complicates 
the presentation of the data in 
tables 1.6 and 1.8. Adjusted 
gross income and the other data 
from Form 1040 for these proprie- 
tors were included in each 
industry in which they had a busi- 
ness, thus duplicating the return 
data. However, the return data 
are unduplicated for: 

(a) "All industries," total, 

(b) The industrial divisions 
when the businesses were in the 
same division, 

(c) "Farms," and 

(d) Subgroupings when the 
businesses were in the same 
subgroup (for example, in the case 
where there was a joint return of 
a physician-wife and a dentist- 
husband, the adjusted gross income 
and the other return data shown in 
the subgroup "medical and health 
services" were not duplicated). 

An "all industries" total 
containing no duplication of 



return data is given, but the 
components 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" (as shown in table 1.6) 
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 1.8 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 PROPRIETORSHIPS 

Schedule F, Farm Income and 
Expenses, and Form 4835, Farm 
Rental Income and Expenses, 
provided detailed types of farm 
income (sunnarized as "business 
receipts" in this report). Again, 
for 1976 (as for 1975), two of 
these detailed sources are shown 
in the Business Income Tax Returns 
report. 

Table 1.7 shows two sources of 
farm income and two expense items 
from Schedule F, Farm Income and 
Expenses, or Form 4835, 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 



Business Returns/1976 • Sole Proprietorships 



Chart 1D 

Farmers' 
sources 
of 
income 



Source: 
Table 1.8 




Rent and royalty 
net income 6.0% 



Nonfarm business profits 6.5% — ' 
Other 1.5% 



payments. Commodity credit loans 
represented loans from the Conmod- 
ity Credit Corporation on commodi- 
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 conmodity was finally 
sold. In contrast, in statistics 
prepared by the U.S. Department 
of Agriculture, the loans were 
included for the year the amounts 
were actually received. Agri- 
cultural program payments and 
comsodity credit loans are 
included in the statistics for 
"business receipts." 

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 vindbreaks. 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. 
In the income statement statistics 
(table 1.2), conservation expenses 
and land clearing expenses are 
included in "other business 
deductions." 



Table lA. — Selected Items for Sole Proprietorships, 1975 and 1976 

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



Item 



Number of businesses 

Business receipts 

Business deductions, total...., 

Cost of sales and operations. 
Depreciation 

Payroll 

Net income (less deficit) 

Net income 

Deficit 



1975 



(1) 



10,881,969 
339.2 

29<i.6 

185.7 
15.8 

33.1 

57.3 
12.7 



1976 



(2) 



11,358,235 
375.0 

325.5 

204.7 
17.4 

35.5 

49.5 

62.9 

13.4 



Change, 1975 
to 1976 



Number or 
amount 



(3) 



476,266 
35.8 

30.9 

19.0 
1.6 

2.4 

4.9 

5.6 

0.7 



Percent 



M 



4.4 
10.5 

10.5 

10.2 
9.9 

7.5 

11.0 

9.8 

5.8 



Business Returns/ 1976 • Sole Proprietorships 



W — W '^^SH'^SfP^'^ •<r'a>«-^^'oo> '^•^SS'^StS''* uico^^oo 






rf c>^r>i^^'c><n ctiooio>iooi e>»/»c6VvOC> ojoatai^" 



— mcoc^l lo r\iao| i ir«. f—cgr- tni/icsj ■vo 
c6(bai9 CO aioi ^ lo •^ n (boom !fi ^ 



r<l ^ u> onu^<na>coo <o oi «> r- i/i t/i o>n<oa)o>co— a>o><or~<o 
^ *-^ «* in (6 r^ <b in o r^ eomi^cointn ui <b r>^ «b tn ri r^ omr^oin 



- i^.^'«q''«> '''''r-: o-vp (b<bcr> 

CO •- CO ■« ■^ •- -- 1— CM CM ^ CM Si ■« ^ •- *- R n •- CM 



!- 

& 



no><D^~comco cjooeo^co<- r-. r 
co-^r^eoc^j^ nuS<br>^r^inc6 coi-^f-^oScM^" oo 
— ^ ^ — cj •- «*-tn»- .- ,- ^ ^ pg — ?5f 



Ills I 1 I I ig S2^ sg» 



T- CM to CM <n •- <o rg v^<oineM»n tr> cm o r^ •- cm cm vcocoidcmv o^mco i lo ■v cm i i i co -woo r^toot r- ■v 

ri CO ^ CO th CM in <o o*-otnspCM co m 3 t/i cm «n tn o^cbinobcM oioQCM oi thcsi <Et «6 V 1^ cJinin uScb 

CO — co*o — ^^.— ^CM <o^eo» •-^ — — CMco — SSiiS ^ tntn cm ^ eo cm — — cm — 



^1 



— «» or^^^OiaO'T- «>ooiO'ffOin — ojmocoto- <Da»<o»n— co r*— if..| le mcoi 1 ico a>o)^ cocom »no 
«^ ol co^oJCM — cou> oedo6ir<bco co-voico — 0<0 oodcb^tdtn cor^co ep otf> ^>^ r^cor^ — ciicD otn 
"■ — »-.- — — — — cocM — ^^.^^. ^^ i/t A gS^ CM — ^ ^^,- CM — 



11 






I 

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is 



— — vcMO(oa> oco^a>o>m cm m rx- -« o <o o 
cov'cMinc>a>r-' ooitvJooocb cov'CMtnoa>a> 



OOir^OD — n oioikor^ op ujco 5» 

•- ^ CM CM V^ rt as* ?J 



cpcpco r*f».o ^m 



2:5 



o — ^>n«»cM— comeo — coco — »n — <o<D<o— vmcocMOiv •-cor^oi ir* 09—1 1 ■< 
cMcoiri — CMo'^ r-r-'v'eooioD cmco*© — cm — ^ r^^~"^coo»o» <o«buSn <b ai^ 1 



^. • — CT)»0)CMC0O 

es ^ o — *» — CO »- o 

V • ui to* o' m' — to CM 

CM rt p^oi 

^ r^ oin 

J »n trtxti 



cocMtooscsco inmtncDa 



0(DCM<OI 

■n — CO CM ^" CO o> ^" to in r^ o tn to — co h-' 

7 coo toco^^co^ ^ocMco coop 

lo> ineo- CMCM— in^ 1 iS 

' - - Ml ^-r' ' ' - 

I I 



tr>-(OCM»-f^ tP3coo>vco»- tp>nir^o>a> ^<o»n 

QCMCOtO*-"- inoo>'-»Dtneo ocM'inmf*- ^ ^ to 

to »n CM_ h-_^ CO in tD_ Sj r-_ o ^ v « ^_ to oo co o ^ ^ * 

o> o> 0> 0> to" cm' r-."co'^"eo'* • ^" ^'^" V I ^^' ■w"— "m' 

(^J^^■»■I*^rt^^-^ rvii-n ,_ COtn latn CM<DtM 

I _■ in ^ I 



in CO o> o> (c 



to ^ ^o^to^i^qp cootint^r^o lnc^JlncMto^^v mr^inoir^CM a>cpa>*CM 10 9cm icoogo tococo 

r^ A Gpopoo — cocM^ r^5^incpco mcMtnr^eocM— mr^^cgtpcM SiinSj^* 'co St^'cMcgca r^Krt 

<o ot >nScMO>CM_ — o ^_a)ino»o— in r».^a><ocM — to tootincDAco o — -t cm ^ r». co — — 00 (ou>«n 

5»- cM"eoQ*r-*VcM"— o's'wcM'in— — pOj'to'^'cM iri r*" co op" cm' V ^' -co"* — in cm"" " " to oto' 

CM ^toincM- *-CM ^mco-"»-tor* « Kj * cm — — — oqin^toto to-* - S9i 

VtOO^CMCOCMinCMtO^- AVCMCOCMinCMtO<- ^'•- 






S 5 



^ -. 



cocMa>o>o)toin ocM^mcgin 
CO in CO to rr lA CM ^ co -^ ea — to 
Oi W f^. cy w^ ^_ r»-_ ■- o_ eg 1^ to i£ 

r-'eoto'oi 

CO CO 'T- 00 



- CM toco to - 



^* 01 CO r^ — u 



o> r>- <p 0> to >— 
<* — ^ Ki ^ in o 
coo r^ ■* •* V CO 

S" .-" — m' co' to' in 
3 ^- — m — r*. 



m •! 5 o>c=i o 
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35 IJ8S 



V S 



2S 3S 



® to — CDCOO 

CM in — at ^ ^ 

CO o> o CO in a> 

t< — cm' r«-" co" — 






X [> ^ ^^p* 
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f^. *- ^. ''*. ^. *^ 

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r- r^ (^ ooQ 
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<0 — CM 



3 <o in to r 

8" <n ffl" « ^ — op" op" « CM CO r 
**CM 0> CO tS CO CM — T 



SSECS^S 







m o 3 mait^in«-coeM o>cpmo»-in tof^ocoojo*- •-r^tn^CMCp gieMr--eMCMCO»- eo--ir^O>r~ coeoio ^om o> 

CO 9 cO OJ^CM — — coo ooincMaJtoto mtor-coo^— f»- oo cm en to o o«)in»- — tJ» — r- ■ to a> cm ^ '* rt Acoco h~ 

C"! « *>^ m'-■v^^^*'-^ coaococgtoco in«-in«f^ocM r^cgeo^-^-- coroooo »-•- »-in — -^-cm tono O— -O o> 

= a Se 2>:G"«2S:i:^' °'.';;2iSSC: J2e"5^"rf^"=ei" SGS2ir"S«f ='«' -" ' y? •«£><' F"" a SJQo tVs T 



E 
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— e 






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J = *!>r:«>-fi 



CM — a 

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— — ^ CM 






MCO O 1^ •" 

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So <6 3 — CM Ki i/» O m — 3 r— ^ o> CO 
o — 00 to to CM o> r^ o « meor^^in 



cgr^ mm 



m ^ CO — ^tpm — CMip o r- 3 to CO CO 

S* r- CMcO^ocMCM^ CMa»moi03 

_ €* tn to. co_ v_ CO (^^ — CO cy^. o.r^.o 10 

o tp «" co" cm' — cm' ^* CO* o' co" »- co" in CO g?" to •- v" co' to —' — o" co" co" ■5 cm cm to' o' to' o>' " — co' cm" oo" — — to 00" — ed cm" cm" cm" — to" * S 

25 * o t-cocBCMOi^* mo)mo>oo t^h-r^caOf-g* S — in*o— eoto — — -3 r»-i^ ••* ootO h»eMtn mS c« 

* ■* f* m_ to CM to_ cB in R_ to_o> -w inuSt^ r-._ m cm iZi a> m ^_ io ac> ■« minm 1^.0 — — — v r». « 00 —to 5 c 



O <»f"- CM CMd 



% 



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ii 



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COO r^ CD " 

t^ CO CM CM a 



CM -^ 

geo CO t?> in 

a S S »SgS!2~S 

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^ ^ rf CO— " 



o •— in to o f^ 
<J» to O eg in ^■ 
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2co<o tor^ m 



3 CO to CM CO CM f^ 

S tS r^ eg S S O) 
n r--" in r-." «»" cm" to 
» iptoto — -w 



SCO in o •- CO 
— 1^ O CM ^ 
to ^. O CO ^ — 

cm" CO* m t-~" v" co" 

SCM to tor^ — 
CM — 



— too 



CMCO tl 

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lis! 

Q V £ c 



F 3 " 

36 



Business Returns/ 1976 • Sole Proprietorships 






o» (O^-csj CD « un •nu>r^iAr» voomvtn 

"• "Si5 83S3 "SSSS tSSSiS 



•- ^ •-; tn *n CO h-cyr-o^ intnoooitn i 
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oj ui en V to 

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cr>^ cj 



ocMcn eocMO eo(*^»-ineo ^^o»(0 r»- •* r^ to r^ to t^ CMincMCO'— eMcomoo»-o 
XT ■^ ui 3S^ c\i(o(£>od(b ^o^'otb o ■» cdoacMco^' o»-'*^oo (bcMajtbcno 



uf Acom CO 
T- incd -^^o 



CM •-■.-- 



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«M ma>T-a)o> f»-o>«-cM| »-i/iuicMui| 



ci^uiT- o> ^ODO --_o-»i; o>^^m^-(© cni-tntntn r* u> 0|-tfa>a) toto t <oa> f«-coT-o>0| 
CMCM^iri «o <D<c>cd iricMto ^or^V^ o<b^«do> (O ^^ ci t^ m 'V oiirir-Iio ^'ojeocam 
encMi— CO ■^ »-co«- .— .-.-.- T-v-CMCo 1— CM ■^•-eo "-m eO'V cmcMcmS*- 



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<c>ffi*-cO(0 ■«-oom"— ■— ^(Dr>-^cM t 
oJn^OO cooicMo^ or~^r-^r-'*b 
•-^cn-r-co '-cieoco'^ CM--CMCM'— 



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CD 9 a> CO m m ffi m ^ •— oir^otcou) i 

2SS28 missis 22SS2 



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CO o a> to CM 



goi*'- <M-*c6o' 
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»-CMCMOm OT CM »~ O OT 

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(O to" •— " CO co" «-" co" iri r--" ot" " 

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— CSJ CM CM 
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Business Returns/ 1976 • Sole Proprietorships 









O) c\i ^ ebeotp cJ ^ <p to r-^ 06 C5 ^ o <J r- » c^ ui to •- 



»(Mcci oi-^^cu rri ^tcar-o* (b- 









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in CO CO CM 



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»- CO o o> h* o> »• 
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m^m coco-v r^r^ •- cO'vv CMtoo to m9r>-to^(0 -t-tMini/io 00<0f^ <0 fflf*-(omr* ^tMio ^'-7 •-(OCTjcm 
Oitfi r^ i/iuitd ooi co T-cKiQ ^as^ c4 irioooi^-'^ (bcsjowi^ ^-oioo) cm o^«>(oto tb«-^V <ci»^ ^ 

.-^CW COScMCMCOeOini-^^CO ^^■SjCO---— CMiScM*- •-•-•-•- •-.-•-tMCM»-CO»- CO 



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----CM CO --CM ^ COCMin ^too 



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CMO^io r-- ■-to^'tM-- totMO toco 

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-ooCTi OTcotMinino' 

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-•- "-tM ^^ a> r«---cM fMtM------OT 



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co^O r-^r-- o ^r^roD^CMin cMtMtMino) vo>mo> cm 
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— — — ^^CM — — — — _ 

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c\j — CO i/> ^cpwcoo^ 

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— — tooocMCM-— --toin --into O'-in 



CO CO 
to o' — 



tdcocScocM mino> 



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CM cO'vtp--in to»o--in-- 

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co" co' r^" to" to' ^^ ^ to" TT ai •-" o" co" ctT 

cM^r^ -- CM'-CT>--CM^ai-~ 



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r CM tM CO in 



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n to CO 



3in o — incotD to <7) to CD CO p- 

m A^cocoto r^coocointo 

CM to CT> CD o CO CO c*j ci o eo o ^ 

in d to" to" tM" C3 V ■^' cm" ■v' iri o •-' 

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c • 



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mOTto r^totM «Q ^r-inoom ^otoo _._ 

eococ\j -"rep— « r-CMComOTco tototMasoy f^ — 

^-ff*- comej> <M o»inr>-GDO-- 

c> CO CO CM ^- CD CM o CD o> OT eo o^ 



— «o to — 



— r- 01 o 

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CM CO CO CM CO CO o 

— to — r- ^ cO 






- — r^ r^ CO CM O «> O 



to CD in CO to in ^ 



CD O) ,__,,_, 

tM_ CD_ — to CM_ OT m ^ CM to CO 0> CO 

ai cp" — ^».' 1-^" cm" co" — ^ o 00* o' ^ 

r-.^ •- .--- in--«cMm — 



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III 

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III 



Business Returns/ 1976 • Sole Proprietorships 



n o o> n CO r^ (O (\f W'-^totDS o<DO <o o> o « co cy vo)coc\fa> eomncoco o « *- ui co co n <o oo *- o> o CD ew 0<0*A(emr^ i ''^ 

25aS8SS:S rSSSJS '-"2! 'Sa = 8fe SaSSt SiS8i2«* SJ2C2S= -^ ssjias t SS 2 ■'■•^a"*5;2l 8 



ncytooCNico I— o>^>rt<70 •- <» ^ cviott/ir^r^CM eo^mtncM oocm--o ^CNj^rxo^ 

-;7(iric2«o> f^ »rio'-'V^ ■<■»»■■ ^ cr>oo^c\Jtp r*;^iootri ^^e\Joi<b r-'^cvioiebeb 



oyi^c-S^^ 



rO CnI CNJ ^ CNJ uj ih pi 3 



CM (D rg r^ CO eo ■ a> cotsoAtn cmo) 

eg — «^c^ •- .- — CM •- 



oo «toot^0)0 mr»^^<scM »- o v o co o»n^-»-tn»- («i cm Icnic 
r~- -^;:::;;^«g oJVg^J. 5;gjgjg>n oJ25ri^<o «j g 'g. 



<D coCMOeoncoicoi cvi 

S S » 22S2 S3 8 s 



= g!£Sa;g 8 2£22Si "'"2 "22825! S8SS8 «SSS2 225SS2 "■ 2 SS =' 8 = «22«> ' £ ' S 



CMr»*-<D*-co I o> oih-wiDco oc 

ocvj«>o>csiai 'od r^riVtriri ■»« 



c\( r> to ts. 1^ <n eooh-CM-w to *- <o «- to —a^ 

■vcy — eoeri^ cM^p»-'co Cii^Qiricsi eb — a 

^ ^ ^ •— CM eo — (M ^ •- •ffcgc'ScM— — ^c 



:SRS 8 8 



or^ 0)r^ ' »n 



o^ovojto im CM^coc\i*o co^-r* veocoo»^r«. ^ »- r«- oo co cnj o> cn) r^ •■ 
opiiric*!©*-^ -^ lO—'^-'triesi ■fi/it^ ■'reo^oieocri c\i'*'^'oiuS o>*-'(pa>a 

CJ — COf5«M CM ». ^ ^ ^ ^ ^ ^ ^ (\j CO ^ coj OJ — CO CM Ki — 



CM ^ 91 O C 



■-s'* s si * 



OCNjoDOcoco oeo^moo ^- co ^ r* o ui»-oo»f^r*- in m •- r^ co m ^ »o c\io<#cp^to I r^ 
coocoooo ^*~fiS^ S^f^j*^*^ VcMcbocir^ rt (b-scotb )^' exJ W rocMcocooiv' ' ^ 



I 



c>(e\jo>»- i*-eoo» tn cnj t co co <o ^ -- — cd eg tntn-vocg ^•-h.ct^i-r^ 
eer^oeci oJcoV WoobuSt^V cJcocJc^r^ S'^'"^™ cslo6K*n»-'^ 



-3 81 



8 = = J 



rctteo «- CM CO *-eooo>floco i to 
~o^^ CO cMcodir^h^'^uScM oi 



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CO r^ cm" W q" CO cm" tQ lo" r*-" g* to co" lO o" to" wT r*.' »-* co" o" r^" <p co" to <d csi" r~* ai" p> co" q" rC oo" 10 oi cm" gj («." to" •— ' ^" cm' o eg f>"* pj r^" co' eo" <£>' r*" ^ to 



eo ^ CM CO CD CO CM to lO r«- oj to CO too 
^ 10 10 CM ift 3 • to ^ p « CO •- o — 
eo (6 Ki - - " - 



:S SRiS 



■> o r«- *P CO to <D csf r-gsc^coQ 



fc g-Sff 8 H 



r Ki (M CO • S 
ctf cnJ ' CM 



SO) to Q >p *- to CM "-QtOepCM CO f^ <P W f^ CO — CO — CD <0 to » Q tO ^ tO CO 0> 5 O) r- 0> 0> O ^ CO tO ^ 0> r- eg « Q) •- •- en A 0> O) CM 

tnegffio>cMegv m ^ ^ cm r* 005^ ^^gScocotp r^ r^ — o ® co o 01 o 1^ d> to cm op Sj K r- StKiAm CM (O O 5) ^o O to 2 r^ r~- ^ 

co^eoKifgo^*- totScooto ^o^ r».r^o<o»co oioioeoio ^^^Sio tO'^r^.^coto to ^oiooto ft to eg (OftcotoSh*.^ rt 

SaS2S5.'"S 5S"8R:« ?"S2 S'S^CgS S2SJ2S ~iq2S"5 ffi"£ = SRS S s" S2" " 2 E: 8E2tr2.~ S 



rjeOCoK.^ ^ CO — CD 10 O) f- o 
-CmCM — ^ to *- to ■» CM — — 

eJcJ 



CO CM 



^^^^'~*S •" •— cMr».r«»»D »oo»<o csKostoo*— tototocoep opmcMto*— coocgen'-csi ^ ^ <oaia> r- cm •- o>ototocpf>~cg 

o>toto^io<3 'eo coiotOQft tor^r^ Qpr^^^^■«cs r-gmta* ^oio>r*.rt (p«-toconr. a ^^^-^ (« co to ^i^i- — tStoto 

T-_ioo ^. r*._*-_ in o*_3coco «~-_^_to. o_o.^ftinr»-_ a>*rti— _ft '^.*'>^.^'~. ^_(oeocMNr«. ^ oi r* ft cm * f~- o co o ^ to 5S ^ -? 

rCtD o"--»o'to 00" ^— "coco ^ ^"^^ <D ^" ft « r»-" CO —ofcg •-"— «—*■»*—« eg* to' cm afco'co' o cp'o O of o* eo" O ^Q^c? * <5 " 



<0cg CM 



tn o> tocMco 



gm o» 



vfttpoco o) tn « tp CO Q^r-too 

-qScoq p* o cm ft ^ « <p CO r- ft 

DiOc^oicq toft^^co COOOr-CMCM 

T-'oeoftr-.' to"— '^' ^" to* o ^' <p' V^ to" r^' to' cm' cm' 
tOto^Nco ^-to^ Q-ij-ocg^ eg cJ 



CDCMCMO) f>.COCOf^ 



SCM *- 

to <o <o - - 

CO CO ^" to* to" c* co" 



Rt2ft^ CO <o ft Q -5 « Q CO r«- r«. tn 
* CtKO-J-O 00 ^ PS ftoo^r^cooeo * 



CM *- V to <» 



to to 



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CO ft o — tA ep tO(0 ftftSrtft T- CD CM Qrtco — ftto co eo ft cm 5 ao--toio <£ o to S cm r<. fa co^ftcM •- •- tn SiRcoeO'Tft^ ft 

— r^r<.r«^0< co tocoftooo ci>es{(0 ^ ft ^ cm to co in 10 v r^ co ft r^ m — o » o »- cm r- ^ S » cm ^ ed ^ ^ ft ft to o V to tn ^ csj 

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•- CMcoeooiKi eo »- *- r«.eM^ftcM — cm to eo —to co ^ ri — ft — fteotO — — 

»-^COt-CO to lO»-CM 



f«.*ocM«— ftto o — 50 tn e 



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eo — eoftioft'- ^3QQft m*5* — ocMtp«r^ o^CMt^oj tocoi^f^tp cftcooiv-q- ^- Oto^cn ep o ^ CM^r^ooioop eo 

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fC cm" r-" V CO f-T CO Q Q* n" to" co" to to' co" cm" 00 g' eo" o" g cm" 9 « w" «|* — g" ^-" ft" 10" ft cm* io" V v" o 5" »- co" a>" eo" m" — " V co" 5' f^" ^-" — " ^" a" V g* 

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CO — ' h-"cMCtI»^^" tOT-*^ »-*e\/V— — ^" cm" — "— " cm cm »o — to' o — r«." 



cor*, to 5 cog — CM eotQ''?*^ oo 3 v 

r«- tn 1^ ft CM ^ tn o f- ft w 5 r* r- g r* ft 

oo So ■*!■ o ft »-. •«■_ ft K g rt g e^i oo ^, ■* ■* 

cj in" r«-" lo" oo 00* •-" in Wh-Ttptog ojto'to" 

to »- • — oegrt — « tp^-® 



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Kir^gpco— Kcoior-3 tpft'—^co co^totofto fl* 9COC 

r — coftto- "Coi^cMoo ^cococv^o) •^ — lotocoto <e ftto* 

1" pj cm" to o* co" ft eo* CM* ^-' cm lo* to g -w" cm »-' cm* to* cm" g" cp r^" ^" a 

-cji^co— 04— eo — — ^in — eo p». e^ * R eg 



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$ 



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cocO'^cbuS O) «H -^gjcbc-'^ m^cocbcM toouiooi^ 

•-•- cmK»-cm co^--eo --»-CMCO^ 



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s Ssfs R CSS sss iisis k;^*?^ s s ss.s.ss. ssissi ssssfs 

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S -£3- = S3.* S^s ^.SSRS SSS'S S! ^ i=5-'«~ a*' '- 3,o>^^^~ 



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r- CM — o ■ 



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739 
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a»" to" V |4 —-' 3 to 



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^ CO ® (b h- m" ^ CM* to" p" p" CM — ■" c\i V «■" to" to ^" tor 

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CM ^ CD CMO 


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Business Returns/ 1976 • Sole Proprietorships 



13 









to (pm «- (o <o a 



onc4C\i »- tnoj^coco oo»' 



rcM tnm^tocNjo 



— - . — _- — — — eg f^ OD j CM I O ^ to »- to CM O <0 »- >0 ., . _ _, .»,.*.,,, . —...-.«< i-< ^^ ^^ ■.— k^ tu w v-* »- -w i.-^ hi uj •— tv lm i^ 



It 



(^ o) com oo (D a> a>^ cm<cv^ i i at *0 to r— ■« 

to KoicH muS«b io»o mr^mci r^ c4 iOt-'io 

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COCM cn ^ CM O CO VCOOO OCOCO e«( ^C5»-;IOC300 
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— »- en Sj ^ •- — CMrt •weocM *- ^ ^ ^. 



»-r».r».(Ocn to»-to looi r-tocM*' 
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2S38S 



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1 «o*-0(p f^toeo 

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p en o> <c> en oitoA pen eooiepcn^ a>eno<o<or^ 
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8-- r- m (O eg 

— CM rt * w 

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lo" lo' q' to" ^' »— 



ocn ^ioeM<D o> 



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— — ™ r-. o »- »- o» •-(ototCr- 



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706 
714 
693 
225 
074 


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to en o» 1^ <o O) »- eo *— oo a>«-o><oco cn^— coenocM 

-"cnr^trtr CQO <PQ r^r^cnr^S o><p^-"- — 

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rpp eoio (Dto — cgto ai- h-omoi 

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— ~— — Cm— ^ — — ento — 



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(g en en cm' to' — 



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to to o> ^ •- A tn CO to Q — « o» enpAop 

co^A locn Atowto Atooi o< v^tor^o 

eg"—' Vcm' —to" cm" cm* — — rC to" en" t^" ^ r-* 

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14 



Business Returns/ 1976 •Sole Proprietorships 



if 



r, rsi to o r\t lO I •- 



SR~S£S 



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r^ior^-^cococo^ cm^.-.-^ lOoS^- ioc3i*-r-cMeo ocmco--.- cM.-oj.-co .-orotBco^ cm co.-P«o o »A to CMf^*-_iocoa>aD 3 

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19 




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20 



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2^ coo op •-^^a>r>-c\i>- ^no^oAo eSo'^90>'^ v c^tp 
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Business Returns/ 1976 • Sole Proprietorships 



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coor-co^cocv r^cDooffl^OTin 

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ai r--' <o CO cJ q" in eo to' eo* ctT ^ ^* cm" 

SCO r-v iS oJ <D — in i-~ CM oi m CO — 

eMO>r--co'vw coeotn*Dr*-oeo 

CO o CM* •-" — ' eo •— ' — " CM CM ivT — " 



?§£ 



rco — oprs.* 10 

- O CM (D_ r>-_ to O C 

?" — (O CM* o" in" co" co" 

o> in o> f^ ^ CM 



■- eo « 



SCMOICOCOCM ^o>in 

mco«-tnoo f^ r^ o 

-0»-*Df^-- inc\jr«. 

r ^' in QD o> O 0> O) 

a> CM o> CM 1^ ^ 



in r-"r- 



C3 CO eo eo CM CO V 
r— (D CO ^ r- r^ CM 
o> cM_ in CM_ in eo_ o^ 
o ai o 2 oo" w' co" 



0> ^ CM 5 <D ^ (_ 
0)CMcoms*-ep coa 
CT>o>r*-wo)inin in- 

S* ^* oT ^-" — * (D* c * 



<0 CO CO »- u 



I s^_^ 

cm" CO o" — " m' r-' cm" ^ 
CT> oi ^ CT) CO CO m CO 



CM o 00 m ^ m •- 



ri — <D30C»0 — — 
— .~»- •-0«CM"-CM" 

0> « ^ O r- i^_ ^_ t^ •- r~ — CO ;d 

r-' to Oi co' to" CO <d" iri * co" to co' 

m rt Sj CO oo eo cm — 



S^ CO in oD C 
eo ^ r— CM o 
r- r^ ci o> CO « 
cm' eo' ^" CO m" r 
5 ■- — CO CO a 



eo CM 00 CM t^ o 
C3 Oi CM — r^ c 



ig-o,> 



SOU} 'O 
^ oo <D 



CM ' ^ So 



S3 



in * •- 



8CO0O o oi ^ V 
— — Q r^ ■* O) 
r- in in in co eo_ r^_ 
in o' f^" o>* a> ai o" 



8r^ V CM 5 toco f*- — 5 V r- tncn^ 

coi— o (C'-inmoo^-(D mcoD 

r oo_ o_ in oi • cm m o — ■ co co co cm 

- o> CM CM -* r^ eo cm voiui 



2SSS 



** S 



CM — — ^ 



s s s 



^o in cotn»-mCT)r^o> <D^o»-r^<0'- coi^CMtncoin |»- 
Am 5 co»-coo)oimin <o9>o>r>-cD^CM in * eooooot^ '^ 
(O r^ ^ ca o f^ ^ CM CO eo v m 'ff o> — cc cm ^ — »- o »- h- 



- (p mm en o) u 



S r». ? 



^ o> oo^ S coeoeocM*---^ ^^co — tDmen OAepm^CMinos miO"- 

t; tn r<-.Q0 CO tD0pcO'-->-CT)(p oloineMCOOcp cM0)O»-r-.mo® CMr^in 

O) 0> ^*. ^ <0 — _^«COr^COO Ot^CDOOl^O CO«inCMO®(DeM «oo^ 

o" I*-' ^ in co" CO* --' m' Oi' r-' cm' ■"»■' ^' — * m' a> eo eo" •-" <o" 

Sin oiD nr cM^eo^gi^o o^idcocpcmco »- 

--_ WCM CM_ CO — 0>C^Al<Din TreO^ — OCM CO 

m" 5 cm" «p eM' V •-" cm' — " 

eo CO CO A CM 



^ ^eo c3> coo^ooinfyto mof^mmeo^ o — — mcMOOv co^ — 

a> f^t" ^ C3O)e0CM*0 — c\f cogi05 — — p —^CM^cor--^^ ^^O 

co_ in eo, >/)_ — ^- CO f^_ v_ «> co cm_ o m ei to. co, ^. in ct> eo_ o o co ^ tn co eo tn 

r~" qi fC — f^ in cm' o" ^ cm' (D — m* --' »' o' v •—" cm* — — ' eo" eo' co* v* *o' m' m" ai 

m PS n co<3>«-vor-* ovcoQ — r^co incvcMmo— (O CMncD 

— ^, ai 04 tn "w, — *-. *■-. ^ o •— _ p»i_ eo * o> CM, o to "-cm ^ a> at S 

0' r»* 9" *d' cm' cb" cii ^ in V cm" cm cm' 00' — — o' o> — cm' 



(<l 




^ 


a 


1 


1 


.2 


3 



ii 




\ 



Business Returns/ 1976 • Sole Proprietorships 



23 



■o 

0) 



» a 

is s 

S B 

? f 

- s 

•o s 

« - 

« i 

<fl = 



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CM d 






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ii 



o) •-o»tM«— r^i-O) 



'- o> CM CM o> a 



- S3 



O CO CO CO 

- _- - -.-JCMO>a52 

CMcocMtDtDcOTT tO"-»r^"cocooi 

SCO* CM* ai r-" CT> OT o ^" m' m" to" ^" <»' ^" 

ootp-~'-to^ •-•- to 



s s 



SCO 1^ in CO o> CO 
O) CM O) CM in V 
■» o -- o> in CD — 
tM' r-' cm' in iri in V 



^ m r-. .— ■«■ (^ CM 
^ CD •— CM in m CO 

OO' <0 oo* ^ to* ^ CM 



SffS I I 



£ S <B 

5lS 



5'Ssi 



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5 " 
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- t7) »- ■- m ■- 
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- ^" g" «) Q 

CM CM CM 



CM o CO m 1^ r^ »- 



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en CM « (O 



O (O CD 5 • 

CM CO — t6 



<0 CO CO »- ^ c 



?f; s 



C3 CM oo Ol '- O 



a o> '- (D CO ^ 

?>" 4? ?y ^' '^ ^ '^ 



;ss 



r CO (D c» o u 



en 


ga 


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CM tj) in <- r- oo CD 
m '- o CM r- CO o 
^ CO CM in «) O) ^ 


in c3 r- to h~ CO O 


ssSSiii^. 


CO 


ss 


g 


CM m CO ^ to in CO 


SiiS^il 


S--"S2I S 


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CO 


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m oo ^ — CM Oi 




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o» to tj) in to <3s CM 


° Si SM C; t^ *= S 


CMCMCn£(7>COI^ — 


i 


gs 


s 


r- CD o CO r^ CM CO 


SoSKrSSS 


CO -WCOCOF--' j- 



2 s 



oo CO 


i 


u^ o> r-- TT ^ O) u^ 
lo oo r~. eg IT o oo 
oo CO <0 •» c^ oi c^ 


674 
263 

021 
149 
549 
904 
023 


s?~lss 


og. 


to 


.^ S S - ffi ' <o 


^ „ „ ^ C.J <M 


o ^ — 



in CM in -v CM CO CO 



to 


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377 
825 
875 
968 
211 
065 
567 


^gJCOi- (OO 


CM 


^ 


h- r- to in CO o> CM 


5RiSJSsRi 






^ ^ 





So CO 0> O 05 ^ 
T- O -- Q O O 
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co" cm" cm" q" o> 

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Ol CM 

en r- 
to" cm" 



'^ to CO in Q -"f f^ 
eo CM o (D » •- CO 
o» CM CM h- to (D CM 
in" to* ^" to* o ^" (5* 
.- m o eM -— (O to 



T— ^ CO CO CO ^ T 



OCTitomr^r^r^cM 
0*-coeocMoeoeo 
CO • to w ^ A a> tn 
a> * to" cm" * qs 



o> o 
tt cm 

o*a> 



CM a> m CO »- to CO 



o> ^ ^ CO o> a> 
i» to -* CO — o> -"J- 
oi co' cm' co' tp" to' ■«»■' 






3 CM to — a 



to CT) cm in in cj> u-> 



I W CO 

-^codi^^inSi 
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— — oo o> 



CO CM "- 



CO r- oi O) -- r- <J> to m m r-. r- CO ^ CM ^ 

cMco^inin^-tO *oir--«-r--ocMO ^ 

(0_ O CT) (D_ !*-_ 01_ CO_ ■^^ O 0)_ •— CM CM O O) CO 

CM* to" to" to" to" in in ^ in* o* o» ^" «" co" in" in" 

•— m'-ocom^ in--CM-vooiS to a> 

tocMCyr--inoco in r--»- i— oi 






il„i 






issSi 



^ a s „ CO ^ 

a. w c cii5 3 
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a. 

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E g c g-S-o o-i 
c?E(i)E^m9>i 
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24 



Business Returns/ 1976 • Sole Proprietorships 



lis 



I 



IS 



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■o 

3 



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o S^ 2 *^" S S *^" '^ *"' (6 "^ 5^' — * — " *• ^' r" '^" * * *^' ^ *^' *^" ^" 'V f^ 



- 3 



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eg pg r-' -^ 



to eg ^ ^ 



= a 



3t 



■* ^ "'S "^ ot^o^-f^oi^ i/iof^^oryo <o<Mii/>(OonA ^ n a> 
JS Si S" 2 ::' iP ifl 52 .•5 9 £e =' °^ T. ri a; :f <S r-' r-' -■ -' ^ <^ r> "? cy <o 



Ul CM Q^ 



5 eg — i 



5 A ^ t^ 5 



I § Eg S IsSSSSa SEJgESSf SKSSffSSft S SS 

^. * ^. *". '"■. * « o> CO *o irt i/> (si — O) iK <o •- ^ o <o <M f^ ^ f^ n r* K •- «S 

CO CO (p Ul ^ I — o C^J OD ■ " "*• "*** •..'_-" -~' — !" — ." - • _■ — .•»;.• — .■ - . : • . -■ _- _• _- 

r»i Qo m -^ <p of^oA 



3 ?l i iiilS^i silSsffi^ s5sisiP§ ? Ss 



, 9)_ <o A in (O O »- CD ^ f^ o oi ^ 



3 m o> (on 



CO o CO CM flD ^ o CO CM <o r^ 

0> O^ (O A 0> kO o> 

CO CO CO CM* cm" 



S (D •- J>> CO — •- 



CO CO V 



2 a SSSS8S2 agSSSSK SaSSSSKR 5 ss 

iO en 0> ^ fn /-\ ^^ r-n rvt p^ f^^ rr\ r\.t rtt rr\ t^t TTk ai ^ J^ ai .^< . ^^ ^^ ?r l^ 



^ s 



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;ks: 



ssc? 



cM"-o>»-mf^io a>"-i?)i/»co»^ 
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O) •- O CT) CM •- ^ 
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^ gj <p <5 ^ m * », CO O) o «- 

—" m" Q Co' Oi CO (O ^" coV —' 

CM ^ CO ^^ r«. CM CO CO— CO 



I ff S ffS 



a s i" 



CO —CM 



(0C0CMQ<0U1O OpCMCT>CO«CM'- 

Q^cowi^r^T- (pipr>-toiScMr«- 

i?)_ CO lirt ^- in ^ CM » in ^r oi -^ oo to 

C i?f !C n" ^ S' ?i """ 3' f^ 0> in CT) o to ■»" V 

2 o g a> CO ^ CO eg CO — CO — cy tS c\j 



6 O C3 CO CM ^ • 



5'" 



8 CO CO to — ^ CM 
— CM to 5- CM r^ 
CO o in CM o co_ — 

O CM O f^ m t^ eg 
r* ■«» (O CO CO ■» r*. 
co" cm" — — " cm" 



J in en CM CO CM (D 



B to r«- ^ c 
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a s ss 



m h- CO m m CM h- 



— CM — ^ 



— cginooo_to_-- r>-cocoi6(5mtb ebcgcodiT 

t JP" S z: S <2 ^" 9P" !r" S *" " *^" <'»' *^' 



CO •- r^ CO ^ t( 



OQO r^ (So 



— — to 






m 01 
(c cm" 



cootMinoiineo o>csiCMCMor>-in 
(0«-cor~^a>oo -■ *- 



T to, CM (D 

g to' tt" ^" CM 



2 f?; JG S ?^ t iC S S G ifi "^ ^ ^ ® eo to 5- tn m r^ O — 
^iGJ52!t;P^ ocooo — — r^ com — Soxs* K ou 
a)tocowo'*--v — omocMOif— ocncntoSo to o 



g CO CO — — — 



5? 

to CO 



2iiSir^i:2'*^ —m^^mcoffl cocTxnooo'wico cm 

£2*^^ — 331: in — 3to-w — 00 m — co — oco'ui in 

O C» (O — OO (A ^ -V O (6 00 O to CO OD- • eg r- K — o 

<o «> u> CM to r^ CO g" to" o" cm" Tf o -w" — ' * to" — " a>* u^' 

. — ^u5 CO'V^— CMOg CM rf 




\ 



Business Returns/ 1976 • Sole Proprietorships 



26 



3 

e 

c 
o 

T 

« p- 

• s 
b S 
5 ^ 

- I 

1 1 
& 1 



a i 

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?S to uS^e\ja>«-'W»- S^^^$<~^ c>r*a?<T»35r*.l«S irt 



»- wi opr* cvj ^CMvOopNr*. ocMCMm^otr^ ^-c^ir^ianito n 
•- ^ ^o> Q r^Qf*»^-*™ffl r-*-cocB'-Qe5 (poloM^'tB ^ 



8 s :s 



S 3 



S«- p ^ Q o CNj CO rg CM m <o 
01^0 » r«- ^ ^ (o in •- 



ft T- at 

7 OJ 



fij o} o. « r»._ 'T ^ <B eq o» 01 oj ■w eo, * 55 r«- o ^ 

'-" V too' a> in ■« in « (O cJ «" o>*o>*<r>'r«.'^*Vm 

*" S '^ o tNJ JP 3 *" ^ "" SlSt'"®'"'^" 



op cy ■»- tn •- M o »n ffi 

Q r^ o) (b CO r- <Q M 

o m c<^r^ » S CM CO '^' 

(D — — cij gr* •— ' * q" in 



r<DO» ^ cj cy c? in 

9r«-eo cvi *- o o> i/S 

S^ »-, cj o CM » — _ oo_ 

CO oi" '-"co r»" C5 en (D in CM r-* cm' 

r>- Kj Am ^ o m n cvj a> (O r— 



tin (p A 9 c^ m u 
CD ^in m »- CM (I 
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SAtninZoS?^ S 
AtnmcMcoA* <D in 



8a S 



m (p po. r>- a> m o) 
r«- m ^ ^ tn CM in 

7) O) CM c " 

1 V pc 



<0 ^ O) O) CO o> ^ 
r** ^^ CO ^ o> *• CO 
cs r<- O) in r» r^ in 

1^" CO" p" O" V CM* o* 

CO r-. rt ^- jP CO — 



T- 5 CM gi m h» ^ «- p 



CM (p m ^ p m r^ ^ « CO 5 »- (O *- eo oa m O) O m m co m m co m cm p 

CM p (OCM ^ p^'-t— comp cocMcococor^^ CM^^veo^m^ 55 

V ai V m oo CO ^ CO CM CO CO oo o co r* o> in o d) co cm r»- cm ■- •- • ai ^- 

P> cm p'cm" co" i-'cM'r-."cM"pp I-*" p" p" p' m" t-" eq" oo" •— "* * — '^'c" 

Sj oj P fM o p p f^ ^ ^ CO q; 5 in in ■- t- rt »- co - 



^ m 



s 2; 

in o 

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5 — '- m • 



8 S 2 






CMinp pCMpin^pr>< pcosmpCM icm a> 

— — S ^TTino>copco in'coiosr^'^ h* 

rf sw w* ^w ^-f v-^ yw CM o f^ ^^ CM ^ o> o CO in r^ • ** o f*^ ^ ^ 

- V ^ co' cm' in CO co' p' p' co" p" ^' p' cm" p' m' p' V co" p" ■g'" 

>CM r«- ^-CTpcor-gSp — co cm rt (O ^ ^ cm-- P p 



o» o> p CO ^~CMpppcMa) p »- p ^ t- *- co oo co ^ m — r— co '» p 

Sp^ ^ coppA^<op inppincot^T- p fv. p- r^ » »- »- (ft S 

^*-_ in *-PocoPcoo •-inPcDOOGD ^« comcom* »- p 

^' m'p' •-" o" in p' cm" r*.' p" o> r--" o> V xf" m o) co" in co^'m" V <?>' 

8p^ in --mp^CM^w^ ■- c\i •- »- rt ^ »- CO ^ CO 

O) O ^ CO 0> ^ ^ ^ •— ^^ 



CMO r^ 

Pcm" ^ 






3 



o ■^ 

rtinSS 

^ o> r^ V p i- «r 

v^ CM^h-oinr— CM 

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OToor^opt o o CO m CO ^ in « 

pO)r-^»-rtp in^r««.0)0>CM--a 

p p_ p CM_ -— _ i-» w ^_ CO p^ m m o ^ X 

in a> ^ co" O) cm" ^' p' co' •' ^' p' * o 

^ p *- — Rj CO P in ^ in 



■^ CM 



m -- •- 



ii 

inin 



in o> r^ ^ a> p V 
r«- OJCM F^ p p ^ 

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co" m" cm" •-" CO o>" en 
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in A S c 



(OCMCOOJpP— • CO 3 

Sr«- CO p in o p CO 
CM CO oi (O r-. i^ r^ 



ss 

in" in 



30)pin--to» coin 

SSj ^ r*- o> CM f^ p 
CO o in ^ f*- in p 



coinin'woinp comoooocor^ 

f^ P C3 P 1^ CO CM P*.--^pOO- 

ino_»-«-eooco r^mppi*^ 

P" co" r^' p" (D co' CM cm' cm' V in cm" 
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is-s 



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p S - 



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to in CO ca r^ 5' ct>' 
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CO ^- <o to CO CO in 
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26 



Business Returns/ 1976 • Sole Proprietorships 



^ € 



u 

£ S 









Q 3 a> : 

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llf 



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51 



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S' V «> ej Q <p O 
»- (o ift iC oj — 






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tei d c\i cj a> o en csT — ' co' r-' r*.' a 

gf^iococMcpm •-o>^^o>»' 

cstco tncsi i/>c\jry.-CM»- 



§2?P:5S 

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— a 0> (C (O ^ Q 

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O) CO CO r^ CM f^ f^ 
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0> >/> O CO •- 



SCO r^ (DO) 

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3 = 



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r-"«oo — CM^co ^»-*or-^iS ^ r^ co — 



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CMOO <T> ^ 



m CD 
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CM'oi 



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— *- ^ (or^mmcMOoo C3 m eo o> ■» Oi tM « 

cooco cdov^cmS— --r-cycD — cocoa 

r^OTco Sc^J■^J■(^J^^■•-^D O* CM--a)_co_cou 

CM CM ■ * ^" ai ■v oo o CM o" u^ r~." f-." --' m* c\j' u 



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r^OoO'Scoh^.oo CM^OTf^oojcM -v-- Sicd q 

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f^ O cMooc: 

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•- tn CM •- ^ « o> 

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CM CM 1^ m 



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— to »- — 



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co'cm" 

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ScomcM'ff-'rtM oicocoooomm «05<M^op»--»»~ 

(OOJCocyCM'V ^^i*-^^'if»» i/>»r-'*^co^r^ 

m^^cMooiu-> oocO'~ — eo — CO cm* cm^otcm* <d 

S' ■«»■' CO* co' cm' iri cm' V cm' >rt CD en ^ yri ai ' ' ^ eo" 

•-Tr«-eMCMCDC^CMCD(D"- •- •- 



ss 



- CM CO « in 



r~ o> CM CM CM •■ 
m ^ ^ •- 



Ol O CMCD r- CD 

CT> CO CM m CO ifi 
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CM CM in •- oo — 



ss 



CO cc^cDin^t*- lo 



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CO — o 



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CD ^Ki o cjjco^eDcooj'- — *eo*CM^eo en ^^-r^r^coco en ooo 
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31 



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Business Returns/ 1976 • Sole Proprietorships 



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Business Returns/ 1976 • Sole Proprietorships 



35 



-•-'-■- CM ^-CM'-"- 






mcOVCDCM COI/ICOC 

CO kh o6 CO -^ o irj -^ c 



V<o<o>Atn u>^^~ci 



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36 



Business Returns/ 1976 • Sole Proprietorships 






I I I I 



S sill' 



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CM o> o> ^ IT) .- f^ a> ^ ^- OitOOir^ 

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♦ ^ uo V ^ h- cocointo CO ^ (D d) 

1*^ «" co" to" CO in" aiaii^^' eo' to" cm" cm" 

•- o> 10 eo tA ^ oioococM .- 

in .-.-.-CM.- .-.-.- 



tnv.-.-CM <O'~0pr^ 

CO CD ip Q oo COCM^tO 

CT> c» o S. ^_ co_ in o> CM_ 

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CO (O .- u-> 



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m CM CM CM r^ ^ r 
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cm" cm" o>" iri o" ^" o" o" ■r- o>" to" (o" «" 

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CM m lomr- 



0> I <0 CO .- 



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Business Returns/ 1976 • Sole Proprietorships 



<\j (^ ^ « rt miotti 



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to \ I o> CO u-)Or^ I 

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in ^ ^ f^ ^ 



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<0 COV^'^'')C3 O to CM ^ r* • 

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38 



Business Returns/ 1976 • Sole Proprietorships 



«- eg — ■«' •- r- V r^ oi tn o i | 



lA <oa><<<jor^ coioi III 

8 1^ f«w lO f-^ f^ CO ti 'II 

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3 £ -o 



Business Returns/ 1976 • Sole Proprlietorshlps 



S9 



I I I I MM MM 



40 CMO) (O ^ ^ 
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MM MM 



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40 



Business Returns/1976 • Sole Proprietorships 






\u 



'4 



^11 



1 I 



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CO 0) 

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oo o to ^* — •- — o I llll *** r».<^onn^ ot^oo o>o I I ♦ oo>cgpo> p tn r> r- tnp i i 



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c«>oo>--« <om<0| llll ^ «iia>ooDC^ oo--<S(0 c^f^ii ^ (or~-f»^uip r^ e>^<t>r^ a— || 



m oor^-c^co'v -wi^tvii llll 1 ono>co^ -vi^ojo) rjinii w pCN|»no»e») noi'wp pr-ii 



8 m«-»-d»n *«? 
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CO *- — - ^ 



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4 ;c"23»a 5»8S SSR 



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8 °"--"~" 



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r£ co" --" o r-.' 00' to" to" <-" ; 



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g' as"~22' S'SSS ft 5" "8" 
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r CO ®_ 
--' ^ co" ^" (m" 'I cm' ^' p 

CM V * 0> ^ CO 



^ -- ^ CM CM CM ? 



2<Sp? 



^ r- i»- to O 



S (O CM - 



r«. to CO ^ O CO oj p T- copp- 
^* oioco--^- •- r«- tB o in •- ^ »- 

»C 00 Wo'cm" p"co"0>"cm' h-"p"CMCM 



fppinin o> r~ r^ a 
s^p*- vtoiou 
a>aiR^\ei ■* JS ^ ■« 
»o" CO CO CO o» (o" CO r«-" to -v ■*" c 
^ CM cmIm cm ^ •■ 



?Sis 



CO CM CMU 



op 1^ CM tl 

^ in cor- r 



^•5} s to tin A CO »- tn rt 



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r •- p V p COtOCOP pCMCM* 

S o> ■- *n c^ cDcsfCO^ CO to CO 
cm" co" o' p" ^ ^ CO r«." p to' CM 






eg CO in p CM 
CM tn GO o kn 
^ CO r- ^-. p 
a>' --' to ^" ^' 
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'- 0> CMP 

a in CO ^ 
^ tncM 



■D •* *- pg Of^ 

^ tA to in r« P 

CO CD — 06 ^- P 

p cm' m — ' f^" r-" 

2 •- CM to >- o> 



— I* h- CM 10 ppCMm^ P P S ?5 mr-co* 

0> CM CO CO • pppCT*^ pinQA P> ^ ^ • 

comcoo ^ piSaoDco npoD^, o^^cop 

p" p" p" o" Cif *-' p' p' ^" *-' ^' p" ^' r«." CM cm" CO 

p p en ^ r4 — n in «- r^ pppr^ ojpp 

^ ^ — CM «^ — *- ^ * in V ^coo 






ll 



f- r-r-oscM^ ■^co'-p Oicopp p "-SSfiO^S Oi-WOiin c^P-^' Rff 

S-wcococo^ pppoo ■r-f^t5p A f^^iiS^ ^t*^* Ppin- "^ 

r- CM Oi O c^ 3 9 to •- '*■. ^. »n P ^. ^, ^. p. ^. (C* ® *>. *^. T. ^. '". *^, 31 S 

o cm" lo" «r CM* to* in co" in co" cm" p" m* p* vi cm' in" co" »-' ^" *-" ^ p" »n o 1" o> ? fi 

!£ *-coin ioo>00> r^PcMn A •-co^ cootooS r»inin ^« 



lA ^mppr- inpr>.p p r>- oo • &i 

Sinpptoco r^AcMA Pcmcm* s 

r>{Pi^PCM oeoc^^ ^tov £i 



fcotnoipi^ ^mpto r».eMr«-co ^ ppa*^^ to^ojp p«-ocm» *R 

cop — cop o — P^ m6ia*r^ 5 pp — cpr^ r- — P* »nt^" c** 

piotD^n cooicor- inr^t^o> « rt^totfSco K-ooP^ o^o^ "c 

-^ — " c\f cm" o O) cm' 00' 00" V p" tn" cd' p cm — ' t^* m" --" V —" *D »-* co" I _ 

: is 






if 



■>CMO>W incMp«- 

UCM^CM —COCDCM 



CM V in p o 



w CMpc-cocM 3 o) o> m ^ppu 

CO r^ -rf »- p CM pcnpto 5infM- 

f>~ r-CMinpp pcopf^ CO »- 

• p" to" co" r^" m" V co" •-' 



in CM to CO CM 



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slls »as| 



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41 



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as 






22 I <o I M S2 MM 



S' r^ h-i ■* CD aiiti d 

lAco ^ 7 coco CO 



^ '-tn«>^v C5CO CM 



CO f^ ^ o ^ h* • r^ ^ CO c 
cocMCNjncp a>' ^ ft csi r 



in T- eg ^ CM 



cj5 5 Sg 
r-T ^' (o o' to' 



0(DVO (DcOCD> 

^Cg.-CO f*-^0)* 

CM r-_ O) CO <o CO r- 

q' CO r-' ui co" V csJ 



^ cMtO^-wO CMmeo^ (pcooi* 

« r~SincoSj ^ooieo to^r* 

CO r^' to" m" •-' oi V eo" m" h-' •-"eo'oj 

tn CM —CO— ^ CM CO cvj — ■ 



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O. to — O) CO 



r CM a> CM CO c 



— • ®g? r^ CM- 
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to" V r-* cm" o>* 



CO CM — 

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8-»r to to o — to — — CM — CO r^ • 

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*^ o>inirtoD— OTr--o>to rtco— ■ 

§r~-" CO ■«■* — co" (Dco"to"to" co"to'm' 

cmiAq-w cm o> tO ^- ^ — • 

CM CM coco CO — 



- CO Tt CMCO 



nOCMQO) Oi ■^ it 

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a> — f«- u^ (O ^ • 



8S3S' 



C> flo" CM — cm" I co" i/> cm" ^^" 

7 *? M I : I : 



tn a> ^ (fi o CM ffiCMA— (o m — • 

8to CO 2> h- to to CO 5 *" Sj iS o) • 

(5 CM fti CD — rt c4_^ A o^ in — -^r 

8<p in ^" fcri" CM* to* — " Oi CO tp" co" cm" 

Scor»-»»— ■— inm^ ^■— • 

<0 '-^O'- o>o>to»- • 



com — CM o 
coSo V S 
at to" a>" o" CO 



r».r«^o>in •-mm* 
r~_ CO m_ CM rv. o> CO 
cm" t/>" O m" — " CM c»i" 



^ r«- sm CO to in cmco 



• eocMQCpQ o C3 o o '-:Stp- 

■ft cDtowntA r- to CO m r^ co ^ * 

^ T-'-rtcoo co^_»"- »-^CM 

8<o" o' co' CD 3 ^' co" >/> V Q to" m" 

— toflSo ci Q CO ^ iKcom 

m cMf*. CM CD (O cA CM — ■ 



SoocncMco — CO r^ ■* 
CMr^u-)^ « tp tp tA 
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<30 CO O) CO 






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ll 



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CO lis m ^ d» ■- CO ^.*o •- CO 
W" co" • co" co' CMtn eo'o 



5 r^ ^ r^ f^ cy ■- co a 

6 CM CMCMCMCO — — - 



»- — — -w in 



CM in m n CO 



^1 



5 CM r^ CO — 



r- 9? 



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rt ^ — O — CO r- • CMO CMC 
Uf — CMCM"tntf>" O' CM«p' co'c 

<e Ki ^ cj ^ ^ h 



ocomr- CO 

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CO CM a> 


sis 


SS CO 3 S 
CM m m 


SKSS 

coor- CO 


i§2 




CO in in CM 




ssiiS 


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ssS 



3i5 



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— cm" co" •■ 



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Sic Ln CM 
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^ m p- Q 
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m — CM 00 m f^ m r- ^ r- —coco* 

^ tf^'-CM'V vf^cor*- "-^co" 

r* CO — CMr^to f*- m co to cacg- 

cf otp"— *o"m" m'cjeo"-^-" — ' 

to f^i— <ot5o4 eotPcM 



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8 s oS- 
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■O c c: c 
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m — tete 

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42 



BuslnoM Returns/ 1976 • Sole Proprietorships 



3 "Of 






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f* o^mrgmn o^evjoj I j I | 

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22385 8SS8. SK/ ' 

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r-mtna)0> ra w o cm 

o>o«-oi« ui * rt h- 

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t &S2F;S S£S« 2111 

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10 ^00 n^^cO'- — 



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3g<£:: s^ I I I 

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p» CO ^" ^' o>" CD cgojcocsi 



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ill 
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Business Returns/1976 • Sole Proprietorships 






I I!;; I I I I I 



:; I I I I MM Mil 



I II II MM 









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5^' "" 



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l>0>0*-(0 CDCSjtO I I I I I 



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(Oi^ <or>. o 



£88 



o><pr»cpr>- n i « r- 'III 9 

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«D V ^ CO ^« ^- 



tA ^ OO O) tT OO CD <P I 1 r 

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AoAjcDco o> CO r». in cmco 

S^^"ujr>-"in co' oj'oTi-" c\j" 



«o ocMoir^eo m^-oa-- 
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m r». * ® *- co<ri^5 co»o ' ' 

a> meor«-o<o eo<^<ort» »- eo 

52 •— "co Vtp^ »-"«<o<o cm" 



2as 



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CD O CD a> ^ ^ COOCOtA 



O OJt- V 



r* cMr~-"o r«-"'— "ino 

CM « UICO ^tO 



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SO CD r- oi 5 CD r- r^ ^ cd v i i 

« co^_to(Oin ^cMmco — in 

(gT f-"v^eo" cowo^" Vtn 

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assts ssss 

^■^eo**r:^ r^»— coct 



^8 

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«>r »-"»-* CO «ao ^-'cmco't" 



Sr>. Q CO ^ CMcpmo 
100^9 <pnr»eg 



CO cM**i»-coeo r^CMi^oi m O) i i 

^ cM»oi— or»- mr^cMr- co -v ' ' 

o^ c>|tno^a> mooio co« 

"• r- CM (DO ir-' 1-" r«J CO 



m <o r^ CM '«' O) ^ ^ <p (J 

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oj_ CMoeM^_aS ^moc 

m" <oco»-'eo"in or^oT" 



83 I I 



^ "=885 mm 



I 1 w- ^ JM r— oo o>cMcoa> coo ' ' S co 

^ omcoAo coo^^ CO ^ tn cm 

■JCOCO '— 



cMcov<o gjcomo 9^t 

(Dr-^oo Sjr-eom Q — 

CO CM o CD r<>cDa5OT to cm 

»cMrCo»co qcnJcdcj ocm 



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a coo^cMCDO ^cDr^^» too 

m ^"cMa>^"co aito^o o>r-* 

t ^-^-tncD^ CpCOCMCO — »- 

CO --coiBr"- ^inco" • • 



dcooQ aa CM ^ CO ■ • t i « cdo^-on ^oor^^ r^tt 

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g »- » ^ mcocD*- ^ CMOSMcor* ^vtSeo 



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r*f>r^ texo 



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43 



44 



Business Returns/ 1976 • Sole Proprietorships 






I I I I I I I I 



CNj (7> oo CO o? f— — en I 
uSoaioJc^ (£> <p CO 
csir«c>(.-esi csiAto 



f^ CD ^ r^ c« 



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cNf f^oicj^— <o at V 
c^ aioicNitbo ci gi pJ 



— ^ es» — eg 



1 Oi tfi c^ oo 



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a> ^ cr>tD 



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r> (D <0 CM ^ a> (O 



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cM'Vu^ino r>-CMr^m o^* ' 

<D in O) •— _ «> CM_ o_ '— _ ^ '-^ to 

cm" o o" en <£> to" O) ktI r- l£> r- 

•-CMr--"-"- (D V"- "^ 

CM CM — - 



CMcn CM CM r- 



(O (O CM CO 



to W CO CO 
O* CD* O) ^' 



r^ r^ m {» f- o r- r^ cm (Cc50- 
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J. 
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g«- CO c 
CO T- f 



CM CO oi cj eo eo(0 — ■- tpt^uy* 

cotpmcM^ r^^-iftCM ^^-»-« 

O) o o> ^ oo_ "• *P. ^ ^. CO »- • 

cm" <o' cm" «r CO r*.* ^ in ^ 

CM •- CM eg iM — — 



li 

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Sco^ — rv.cM oor^moo 

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aco" to ^" co" cm" «r a> « «r 

m incMO •-o^.io 

O I — K CM ^ — 



n •- CO <o m 
»-" eo" oo" cm" 



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CO O) CM S O ^ to to oo CM O U 

CM CO -q — CO r. — ^ CM »- a r- 

<o" CO in O)" o» eo" in" ri <o' in cm" ^ 

■Vi- oo«-o>in com- 



S'-SSS 



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m" Q O to" to' co" 



m to ^ CO r^ 
CO m <D CO CO 
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^ ^ cm" TT* ^" 



oo CM ^ CM 



1^ cotDco«0) ininosr^ »r^o>» 

^ ■^.-■wo>in in«-toin *too)* 

CM ■^•— to^^ ooococo ococo 

CM r--" »-" in cm"^ — ■" to" eo •-" cm' — -' oo" ^ 

CM ,-,-i,-^.(o t&oor^co •- • 



co--cot^m oo>ocM to c 

f— r^ in to — toOii^iO OC 

CM m o 9> in ^ '".'"', t^ " "^ 

^ oi o' ^' to to cm" to o i/i ^ 

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CO toco 

w- totO 

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CM m -^ 00 CM 



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^ in ^ in eo r^ 
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p>or^— CMCS--" 

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- I? 

111 

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111 
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22t22 SiSSS ft 



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to o> 
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o_ oo ^_ co_ --_ »-. ^*, r^_ « CJ ^_ O « -- ^x 



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Business Returns/ 1976 • Sole Proprietorships 



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Business Returns/ 1976 • Sole Proprietorships 



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a>(o I oco 



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S05S '='-'='- R.O 
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60 



Business Returns/ 1976 • Sole Proprietorships 



M 






b1| 



• s 



§ = 



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67 



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= 22355 " 



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= S8888 ass ' ' ' 



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t I I r» r^ n m<o<o 



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68 



BuslneM Returns/ 1976 • Sole Proprietorships 



S S"2S2 I I I I MM 



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Business Returns/ 1976 • Sole Proprietorships 



59 



•-•-■■— csi ^ to uS o 



r<o^o>ir» •> I I I MM 

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0> o UMO tn to O) CM r«. ^^111 
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60 



Business Returns/ 1976 • Sole Proprietorships 






II I I I I 



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62 



Business Returns/1976 • Sole Proprietorships 



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Business Returns/ 1976 • Sole Proprietorships 



63 



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64 



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* SSSSS dSr^A —A" I c« Sr-(c3? tf*?*- 3«^* ' " SSwSp) rt ^ in 5 S ! I I fi _ 

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l|l| 



Business Returns/ 1976 • Sole Proprietorships 



65 



'S~~ I I I I I 



I I I I 



I I I I I I I I 



I I 



I I I I MM 



MM MM 



CO <n CM .- CVJ 



Ml MM 



Ml MM 






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»- T- C\J CVJ .- ^ 



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to 10 



CNJ CM T- ^ C 






•- in »- o CO *- 
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CM CD CD -^ C 

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1^ CD CO CD (D 

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CM '- • -^ 
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cncDr^coco CMr»-"— CO ■■— 

f^ r- o m CM CO (D CM in co 

■.— CD ^_ (D r-._ CM (D CO -^ "— 

i— ' cm" ^-" in" o •-" CO* cm' 



= 9 



^^1 



cocncM^-w ^S* 
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^ cm" co" co" O CD CO 



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~ CM U3 CD CM 
CM O co' in »-' O" CD' 

•- CM m (O CM CM m 



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66 



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lA cmSco^q aco II I I I I S Sr^ — cScM mcor^S I i I I 

c^ »nco_*^flO f»._^co ScocoMv coffieoin 

— _-_-— •.-^— - — * n^ ^'tnoj'oQ' W^'eoco" 

CO — in 5 CMO CO 



- •- CO m o> CO 



S S^ScoS oioco I •- I I I A 

lA iTicoS — (B -T r- irt co co 



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^ « T- r^ CM r- CO 

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CO cMincortco CO •- 

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S 5 = S^S? ?SSS? : I II 

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3 S««?S !§§§ 0008 

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Business Returns/ 1976 • Sole Proprietorships 



67 



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^ — — s s ^ 



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6 CO CO r^ eb c 
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Su>r*»-toep «- ^. T- CM o I I I 

oo (O CO o in ot^<o^ ^111 

• * CO r^ ^ — r«. 1— ^ 9 

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CMCO -V •- • — 



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8 S§::C:S 3SSS S: I 

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68 



Business Returns/1976 • Sol* Proprietorships 



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— to CM coco 
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Business Returns/ 1976 • Sole Proprietorships 



^l| 



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s 

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310 o CD o «- esipstof*- I I I 1 *^ ui -- 00 »- ■* ^^^ I I I I I 



pj •- o tn n ■»■•-« 1111 

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- C tn CO 

"o ™ £ y 
"1-00 



01 S ^ g E » i 

Ssf E»ge 



78 



Business Returns/ 1976 • Sole Proprietorships 



i=-g 



(•J ,- m r^ w- <Dr>-co9> r^tv.— r^cM r-ocO'^coto f^cM»~coo>r-- <0 ^r-r^r^ »r)iococOO>m t*> mCM5 ^o>coo — cm« cMOtopTXt 

•- CO <p ^ f^ ? lO ^ o coojinQO) ot7>co>/i9V <oma>gSfg«o w — cm»<o r^ m rt in <p -- to % S f3 3? S2 tt ffi r" ■• ^ r^ ^ o ^ ^^ 

CO 2S(o CO J»oc%r^ — 5Fo)o&eo r>,co^CMcoo — catncsjcov ia 9^a<d ^cmcow^-v ^ <D n <o oo^tDeM^to ^«o — — « 

§ sss 8 K|§g |s"s"|g asgsas «-=3S| S ?=«§ Jif-gcs ^ ss7 |=?2ggg gnggi 



CO ^oeo •- ^ in Oi to o»cm<o*-o Qm«— oo»eD 

ui \/iit>i\t CD ^co — — focwTicor- <Br^ — Sir^o 
r>tO(D CO oicococa coiDco^<c eocMCMcoo<o 



O CO C> (O 



'§SS S::2ISS 



m <o to CO f^ o 



8tn cB 1^ CM C50>r^cot03> 

m»(D— irteo^cof--0 

Ot ^OCOtO CO CO — O CO CT> 

iC — " r—' ^" CO cm' CO oo ■^' O <y» 

M — <iS mco — oo*- 



cpapO) cor^T-^a(ic9 coo — 5f^ 



r»-*nr«. tn ^(00>r*> ^^f^CMO) cMr».<or~cor^ iQt~>Q'5^»- O 

o<oo) ^ op^meo rtKir^*-*- cmo — rfiOTQ to — rt^coto ^ 

■^■vr-- »- (D-^-CM^- O'^OtOO) <Of^^<M«>0 SO<OCO(D^_ C> 

CM r*' (D co" o>' CO JO r>-' m* ^' <o g* oo oo V ui cm' to' o o tr» m* ■»" 5* jp jb 



So? — ^ (O «p o f~- CO to 5 o> CO ^ CO CM fo CO (o o> <p ipcMnotto 
O r^ CM o2w<oa>m 9 tp to ^ to r^ co 35 i* ifi ^co&r-o 



-" iri CM ko CM eo" — 00 CM 1^' (0 



10 "- — — 



-- SJ- 



-co tn tn to CM CM mr^cMto0>tn mcMeoo>CM^ t *nt^a>a cm co m o a o h- *^ 5; t3 *~ ^ S Q ^ • «o oor—m<pM> 

3— — m in OD eg tn o> (O cvj (B *- 3^Va>eor^ Q »-cor*.co ^comeoeo-- «p — ^ *C in in ^ in r». rt •- cMinoBiAoj 

f o> O »*- to CM eo ^ « » a> in tn .- in A cm to ^ ^ to *d o> o * aS r*_ in O «> lA csi in to » ^_ r-^ o <0 — • '^. ^ ^, *". ^. 

> 0>' to" •-' co' — - o*" «" to" to cm' <0 co" (-*■' CO •-" w" r-" eo' V" — V to V" 00" i— ' i^" ^" <o' ff> cm mS" oj" in to •-" co eo" r«." *o* V^ o" eo" a» V eo 

S a> incor-tndi 3 ^- cm v co ^ co <o «n cm ^ r- A (^ ^ _ lA — i» co cm <p cm to m S cm in — o> a — ?g ^ eo f- *0 

S CM eo — 0> — '-■^CMCO — — ^ in oj cm — w cm— S cm ■«■ — to — ^ 



m ^ m to eo comtoco — o>«f— m 

— oooco eo ^ — in CO r«-eococMto 

00" r-" m' to' ^ 1*-" o ctT o" <p co' to' V^ cm" 

CM-- toco^* tO '~ 



OXOCMCM o m 
eo CM in •- r* m 
CO to oa CO CO CM 

S" eo* ai to" to" «>* 
CM to rt 



in to m to to in ^- 

ffi CO V 1^ inco »n 

* to — o ^ to c>. 

to' r-' r-" r-T r^" «>' to 



''^ 3' 



m to eo 
O) •- in 
0)_ eo_ — 

SO g> 
CM CO 



cm" cm" eo* to 



- — CM 



5 S WO S 
-' — ' V o> in 
to S r» 00 S 
cocvi cJ in CM 



to o> — o>* cm" eo" 
CM tn to to ^ pj 



3 Q Q o 
- o 35 V 



tM CO 



CM_ -^^^ CD T 

in to <5* c" 



0> ■- Q — CO 3 

eo o> O O ^ cO 
m r^ .- CM C3 Tj- 

S' ^' m" cm' a>' to* 
t» cr> r>- CM r- 
O) to m CO CM 



c^ to £ oo 
^ — f^ CO 

Sin CM* cm" 
^ eo to 



m ^ CM O ^ a 

SA a> o O a 
CO — oj * T 



"' '^" SS *^' S2" 
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oto-* ep omoito --tyaJ^a ^yocD^ — cm t;'*<o<fi2*^ 

- CM ^ 5f ^ to n — — o>«cJcO cor-tooo»<p Qr~CMino>to 

-otCM tn t^oto^ cj>oeMr^»*- r^^---cMTto&_ ©tO(0"»-^in 

8" to" — to to" ■^" in co' o" in" cm t--* ^ ■^' •— * eo eo' m" •■ ' 

eo ^ CMOOCM toioc^m — ^ cm c ■■ 



CO to ^ 
o* to ^ 



— — ^ tl 



r CM cm in m to 



mco — CO 0»0> to 

oioS oebr* ^ «M 

n^ t-j t-j i^ r^ eo CO CM o> eo ^ 

O)" cm" lo" 00" ^" to" 00" o>" in ^ ^ 

— — CM to— — o — — 



CM CM o to to — •- t; o — o m « in 9 

CM m r- CM in ^^ m Q *f CO com — eort 

cm_'tK._ co_ocMOeoc^co in — to ■♦ rS 

r^'co'o" into"— 50" o>' CM to" g^'oo'- '—" m 

to--^ ^*•-eocMeMlntM Q<-<oooi 






CM — ooeo 

O O — CT> 

m" o' oj" o" 



CM to CM to CO 

in (p in ai in* 
r- o m m m 
m — — o CM 



CMQ CM ^ 3 f^ 3 

?<0 O CO m ^ in 

. ". "1 "'. '", ^ *V 
to* m" o>" m" r-.' •-' 

^ S 1^ CM CM — 



Q CM Q u 



<o o> r- r- 
CM ^ r^ — 
r- f- o»a> 
in cm' cm" r-" 



too> totp — 
r^ a> -w ^ ^ 
to o to_ 

S in • -■ 
« I 



toco — GO 9 

^ tO r- tS # 

CO CM CM CM O 

o" eo" h-* «* <o 

I CM CO m (S 

" " 8" 



CM CM O 

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tn r« 9 O — 9 m 
— 00* m * to 
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SCO Oi ^ Q> 
2 o in CM 



en ^ CM a>in 



3co«in ^otCMtpov- 
incMCM to — r«-o^^t» 
m to<T>r^ r-tOO^O^to 



? CO to — Al 
— o'^-'— 'cm 



3 S!3 



O) in o tn 
(o r* r^o 
f* CO ^ * 
in Q* — * <0 
CM ^ cseo 



t eo^- r«- r- c 



•J O) O CO CM 

n" ■w q" cm" o" 

g CM * to *» 



5 CMfMO 



ino>^ m CD CD CO CM eo CD 

Sm ^ o> » •- eo r*. to »- 

_ CM_ co_ to_ aa o) m — *_ — 

to CO eo oS Kj ^ i^ to ? eo 



S~5SS 



5S = 



?g~S 


CM O) CO (D CO 


SsssSs 


SSSKRJS 
«S 00 in o> -- <o 


CO "^ r^ 
— coa>--j' 


CO CM -^ to CO 


335 

791 
132 
516 
259 
192 


eogoo ^ 2 ^ 



9 — CD C 



5SSIS5S S28SS ? 

M o ^ CM_ ^ eo CM o> ^ in = 



CM to — — — c 



IggS 



CMOOO) "-ioSr^o 

— i^oto c-omr^e-j 

00" 00" o co" cp to' cm" iri cm' 

■— o>r^eM tfj .-.-CM 



s~?si° 


to Q r^ OOco 


§ 


sSsi 


coo>c>io»mtn 


SSSiSCS 


CO ^ — r* CM to 

— — — CVJOO — 


s 


CVJ^^^ 


5"°'"S " 



o* Sin CM o - 
CM io_ to o m - 

S a" eg" to g>* h~" (D a> 00 o to' cm" to" s" «) «" c 

S)«A o>comcor--*~^~ r^ino^S ^ 

^ tocM ^ CO ^^ — — OJ eo — 5F " 

S 

I 



co»^« to — i««. r- in in to 

O CM »*-_ ^^ « — to O ^ CM 

eo" — — Q* «> CM to" cm" ^ cp 

coCM"- in CM r*..-^ 



ttoi tor>^ CM 
cm in gi m* cm 

o ^ — m 



CMin qo 
m eo S 
000 



in m tD -v 
a> o CO CM 
r- CO r- o 



00 en to com 

CMO) S O CM 

■«r' CM* TJ-' o h-' 



to — O — — in CO — cocMr^^ 

S'w- o>(0 eo CM to <o CM to r^ .- 

tDCO<7>CMO tOCMOOACS- 

: S S2 £^ S S" S S '"" ^ "" — " 



co^ODCo^tp _.-,-,_._.„ 

CTltO.-CM'J-O ■VtOO»COO»CM 
CO* f^' — ■"»" CM ^" — — CM 00 cm' 



■>CMCO<0 CO ^ to O 

?CJ> — ^ CM^r-co 
h la a> as tocor>-co 



s 

— ai as" — * ^" 5 oi co' co' iri to r-" V "*" V co" o>" « a 

So>'~ o Q»«- h-CMcomotDin otoap.-c 

m ^ ^ ^ r^ eo eo ^ to ^ r*. r«- tp A r^ O » • 



SCMtpmai to V m — eo 
CMtOos- to r». 5 — rt 
eomtn^r^ .-■*co«-cm 



<- CM .- 



00 ^r-^<7» OT 
o* to* a> iri — 



r- r- 01 CO 
S^ to S 

tri 0> to* CM* 



CMO to — — 
oocM to a>co 
— ^" o' o to" 



CO CO V V C3 V eocMcocM^r- 

r^r~of^CMr^ toeoeocooo 

coh-^-v- CO cntDoooiom 

cm' 00" to" to" iri m cm' to' 1^" V Csf o 

tpor--(0»-CM r--eocointoc> 



O) CM f-~ r-._^ 
CM — — 



0_ — o ao_ 0_ 0_ 

iri o>" — — o m 
eo CM -v op — CM 






mtootpco — r- Q — • 

^COtOCOCM CMCMOtOC 



So> o> eo r«. m CO m to 9 oi — tn on T\ 

tp f. tt to CM in r« S mineMO-v 3 

— CO_ to to to CO 0_ O TO CM ® o ^ d> t 

iri (--* CM »^" m to" o* tp" CO — ^ f*-" c' *~ ^ * 






5 E 

. S S 





Business Returns/ 1976 • Sole Proprietorships 



79 



^ 



w 

t 



3 



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5 

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r^ 0> »- ^ <M (B '» CM » e\i ^ to ^ r- c\j ^ c\] o 

eD«OD_ooDS_ ^_coc4jeq ^. ty '-^ a» eo <o to ^ 

^' gj" ai o oi" ctT o" (*-" wi i*-" o)' ui m ^ to* i/i ^ V" 

epo>eO'-mm (£•— r^tp tpco^<OV"-CM ^ 

I (C eo' — -' --■ ^" 



0)Q^o>a> mmr-tnocQ <pQa>r^ 
m A tn o> n o*~>-<p(0^~ miocM^ 
h» -w ^_ o> o5 ft in o ^_ <o en ^. -^^ <o rt 



n r^ <0 Q eo 
^cn •- * *5 



lo 9 (C ■« — (*> csj ea 



■V seMtNjQ 
r^ A *- <P9 
o>aoin^ o 

S *"' S? *° ''^' 



<£> a> ^ KQOim to T" tr to cp tn r^ o n <o C3 t- 

o> •-_ « oj (6 rt o, ev oj >n o a> o_ -a-. « •— . c^ i\. 

r^ cj <p' in Q) r^" r-T oT ^ o> o" o" ^" n ^ r-" rC 

coo? ojcsj K- r^ ^ m in V CO in — ^ »rt 



co«o»-mr^ ino>eoo)inoj 



cog r* O CM CO o 
r^ O w m csj CO csj 
CD in in ^ C3 -r-" ^" •— " CO » o 
»-eoo>co eprw^»naSoo^ 
(D CO m in rt »- »- 



747 
790 
601 
189 
957 


sl?s 


§i 


740 
204 
676 
660 


616 
238 
262 
555 


ssss- 


SSf"" 


e^to 


SKsa 


Oicotnr^ 



SCM <0 CO CO O 03 
in ^ (6 CO CO 0> 
- CO COO CM 



SCMtoinr^ Qo>co^^r^ mcvicMO ^a>'^o>'^mt0 
q)5^co ScDO)^coa> coeoojco ^ r^ en •- ob co eo 



^ CO oj — 



T- Ckl (OCOCM 



tneoeoQOJ ej> eo 04 ^ in cm 

S^ to OO (Q COOi^^'-O* 

_CD in c\j^(0 «o to r^ co r^.tn 

•— " ai in ■^'" W" CM eo" oi ^" eo 

*- CO m CO CM ^ in CO coin 



r«- r^ »- o> 
•- (p CO *- 

CM* ®* to ® 
^ o> tn ^ 



- O) C3 C3 CM 9 in 

?co 5 CO Q m 
^tocicoinoq 
-" CM* a> "J O) to" oo 



OCMCM •- •- a 



tpCMCMO 'V 0> to 
S ^ CJ ^ to tOCM 

»r* ^ CO r^ CM 



^ in Oi ^ c 
of to" CO r^" to r^ 



(O O « 00 r-- •- ■■— 
— -- f^ 01 ^ CO o 
•-^00 ffl O •-^ OJ^"^ 
o i> ^ ^ O) in o" 
in ^ CM (D in c- ' 
^ CM m CD CO '^ 



555 



(O mcocM 1^ 

CO CJ» O 01 '^ 

CM_»n^eo(0. 
A (X A r^ CO 



<0 cMCoeg m to 
V in T- in »- ffi 
CMinCO CD — A 

S"in'^'eM"r«.'g 
»- in o A 



•-Oi OCM 

SSS2 

m" r».' in" cm' 

CMO TO CO 



»-co — in--^^ ^- 

O) ^ i»- m •- ^ CO eo 

00 <o m 1— CO CO to lA 

<0 -ef CM cm' CD in 5' V 



T- 0> COCDCM CM ^ 
CM *- O «- O 



rcOT-_eo_ 

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- eOOQ CM 5 

g ■- mcDr«- CO 



-mr^m cooieMCMu 



ooT^'iri 

CM-"- 



^ CO •- ^ mmo 
o a> •- o) CO in o> 
in cm" h-" o> o ctT oi" 
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CM CO cm --OJ 

gCM^- »-in 
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»- O in ^ 



CM o intoincM 



■vineo'vmto^ CO 

o CM o T- iS in o CO 

CO in Si ^ CO o v_ • 

■•— " oi oi in CO cm' rC tC 

CO »- in A CO lo ■•>■ CO 



SS§S" 



io ^ 3 3 o» in 

QO f^ CO CO O 01 



>r~ com 
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amtoco 



So o CM to to in ^ 

ot^tfincMCMin i^ 

(D to' to' OO 0> Oi" CO' (O 

(5 »- --CM •- — 



CM 'V epto to 

Sr«. CM ^ in 
to in r- m 

*" 2* 5' '^" *^ 

to ift' CO* cm' 



mCMi-tOCMCO CMCMCMCD 

S5in»-co5 CMCMin^ 

o CO CM o n o ^' o in 

mco'oVtpco to* in to cm" 

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SCM tpcpc 
m oi inr 



52-SS 



r^ CO CM 

S' CO CD' Oi 
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5 A CO »- w 

S' CM iri 01' ¥•' <^ o* ^ 
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«||8 



80 



Business Returns/ 1976 • Sole Proprietorships 



a 

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CO t>^ o» — * ^-' CM r-' o oi V (O 

r^ ^CM'-CM- ^cgCM 



S<oi/> i~ (OUir«-co i«> o>vsco(pv<pC 

^^ to tr>o^O> ID oo«-in>no^a 

3 CO CM r- 3 CM in CO m <S -» ■* to to r^ ^^ 0> a 

»p O) co' I r* ^-' cm" " c 



at <o 00 ^ 



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r- cM>n ^" ai^r^cor--o>r--~3 t 
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CM CO V CO CM 






SSSr~~in * i^r^ IcoiO^-cmoj 

^ooeo tA ^^ JM<o<ocoto 

u> (o" f*-" 1/1 * «f co" " * " cm" --" oo 

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oioo"— "to" --" " * •■ 



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«e 0"-cocM «o ■ocMi<ocN>oa>«~ 
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" cotr.-.-"«cM- cMcocM - • • 5* ssz?''2sj^sr' s; r'^ ?i s p*^ 



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to tn r-^ ^coco<ocoo «> t — S 'O S^ —S^Ift 2 



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oi in in r-- c\( •- 
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CMfoC3r>-cDco mcoO)*- 

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in <o' co" I o> in in I to ^ 



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in o> •-" « --" oj » in tn in V --" 

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in o> o> g" --' cm' cm' in to" * ^ iri cm" to* o O 



SinrnggtO — goo® ^ 

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r^ to' (O o in in V CM f-' CM «o 

CD CM in — CM A 



to m ^ a> 
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to 


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C3 CO 0> •- • 

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in to CM r- o» 
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m CM 

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r^ «» cvjooo)toco«o mtn^--CMco 



S^ ^ Q (o o m 
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o> coco — co^to^', .- 
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CO Oi ^ 



SCO $ <0 
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8*- m CM 
CM •- o 
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cm" — " cm" cm' 



S oi 



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rt o o in a> a> c 
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cm' oo" — " aj" 



r^ to S 
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— '-^cotn — — — w 
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»mco — CO o)cod 



r CO CM CO 



r- W o S — S 

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CO in o o> 



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s mm mmu i«2§i55 a §sssi ^isip 



81 



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g i"! g S^?S SSs£» §§SS§? %MIW i5 g?a§ 52= £= ' 

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^ s.-s si 5?gs |S85S 5S|s«2 Fsafsgc I stag g-g- |i3? § s^s gs8f-2£s g.-sag 



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i «si s |ii8 gisga p^iss p§§«i s sssi siisp 5 i§^ isssisg sbsss 

g St2 7 "^SKS a'- = S!3 assess "SfS^'sS" g SS'Sg | = '§TS3 g as;^ g"t2?S8"5 g3SS2 



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§ |§e^ iS.ls^i ti§«.5§ S llsl ssis^g k sssI Egs§si§ gsii^ 

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fSS i §Sii ga|p i^SsSSS SSSigi g iSSs gassss g ||2 ss§||e| §§!§§ 

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§ii 2 i|5.S SsiSi gSSi^i si^Sii I §SSS i£?§g? 

csj" ■ ■ " otmco CO o"^ ^inrCi^^V '-'^csTV^co o " " co <o in 



CO <o tn o ^ cvj' *-" 



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g sss^ g §§§§ §§;^i %^sgi^ i§ii§g s §§§i smsM ^ ISi 

I k'S'S S Siia ggSl^ 3?l§s"s"^ SSii^SS S £"S«i i'S'^l* g SieS gsfg-sg^g gs^gi 

co" • esf*- CO eJ *-'^" -- ^- ,J ^ ^ ^ 



joJm us'rfcJ'o" cj co" •-" in r^" 



g §§§ 8 p^i SiSiS t^§3§^» iisi^i ^ §|gi SSIIi 

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82 



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r' 00 <r> V c> ■V CM* csT co" co" --" ■«■" ^ cm" co" 



(Dffir—— I oatay o» cp o oj r- — m co »- — o •- « 1 

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^-* r-* ir>" cm" cm" «>" * cm" uV o ^ 0" ct>" ^" cm" <0 tr> cm* co' 

^-r— eo^ CM • ^ ^ n ^ (M«»»«« 



CD flo CO m I mm<ocoa><« <o »- t- ^ in r- « r— ^~ o to 
r* r- (O ■- I CO a> •- • »- tn « »- h» cfi eo to cm cm m r^ * 
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CDCM *- •- CM* 



Scoo^eo T-eocM — cMco m 00 v co cm h- o ■• o ^ »- 1 

•-ooin r— iS»-cococo in •- cm ^ co eo (B ^ in * 5 ' 

- o ^ cfi — coeocB* coo cocmwco ^~■-^coocM* 

■>" cm" cm" oT --" toioai co'co" coVcM^cp" 0' ^" m" o" cm" « ^" 

- o » — »- o>»^ coo trimcDoo ^cOiSd^cocO 



- 'ff CM <o»n »- 
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co"a> CM to" in"<x> CO ^■*"<o ^ 



o "C (^ • r- • 

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(O CM ^ CO CO 



r— CMOin v^vincooJCM 

S»-t»-CM ^cocMOJcoin"- 

lOCOCO Ul »*- CD V CO »- CM 

o' in cT> 10 — ' o (d' v" co" ^" CT>" 



in CM* o* co" cm" 






o u>a>m 
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CM CM 0> (D CD C 



CM CO ^ — ^ 



1^ — O — CD 

tnoi or in<D 

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o'Ds'inco ^" 



OCOCMCM "-QOf^^COin 

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I>-«Sf^^ CMCOCM^COCDCD 

CD* O" «>' 1^' 0> ■--" CM ^" ■^" CNI co" 



gCM o CO o) ^ CO r— a> CO CM 

•-OJOJ CO«COffiO)W(D 

_._«« ■•- CO CM (D CO CM CM 

cm" CM ctT o" ^ ' 

,-. CMCMO>r--_ 

-■^a>f- r-~^*-CM«-«- 
co'— ' 



CO in co_ co_ 

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m CM Id tj& CO 
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CM — CO — 



r— CM ^ V OC 
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ilpi siii?" 

ifssi plfgl 

2< < 2 eQ.Q.CCO 

5 25 



1! 



Business Returns/ 1976 • Sole Proprietorships 



ml 



1| 5§pSSi S.i§l§S 5i§i t ^M. % m§§s5ii 



s <^ ^^, 



-.1717 • i*'*^ 



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$OJ O lO U^ U^ l/> ^ 
10 r^ g »- cs r«- a 

<£ csj iV oD r-." 00" c^T a 



8 8*^ sSco^ojK v^oS^v.cQ cM^a>i^. St, S«-. 7 in 1— lA c^ 3 T- CO S ^>■ S oiSSo S SaScS «d o>ojSn<oo9X 



S S 5 Si?l?i a.iiiii alii ^ ij 



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e ^ »- OQojcNj T- (Deo 

S SSSSoS?tS 

8»o ^" oJ oT oJ ^" 10 00 ■r-" 
CM ■ ■ 



rr<-<ou) 04 (PQtojm co 3 r^ ^ ^ to A >/> co 

-a>»— CO r* ®d>^»^ uS ^ c\j *- ry eo co to r^ 

- e\J — " ■»* of • 0»' ^ • of O' " " --' — ' (D 



e «' 1^ 5:^ • 

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gr^^^Ss* 'mcoco S to ^ 3 c§co uS o r>>.o>S ^^ o ^ to ^ a S iSSoi^ ifi rtr- Sojoo 3 ^ cm 

(00[com0 ^*o^ lA ^ CO f^ OS ■- ^ r- oj io ^ tft r^ r- mtDtna n • »-cor». otocor— ^ o>*a) 



s & 



si-^'S' i sllSi' 'a§i § Ss S s§iSil 



ss 



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cy CO ■<* esjo* 



I 



4p «n OJcoo^^f^ flOflp^^-^« «<p"»r^ i»- CO 9 o t- cy 3 co opcy ^ 3 r^ « 5 r^ ^ co (p r^coiA^ «« csi o> if> r- ^ <p i- 

s| 3 s&Sssa gSKSSs isssa s ss e ssisissig z ssis ^ sS5g « sissssiig 

O^co^ • in CDin* •" •- 0» ^«. »-_ ^- ^ ^- »- »- eo tft«»-io te>tri* dS ^__- - •- co ^ ® 3 



<e r» r>- ^ 



9 9 9 <o CM to oj ep OS m tn Q p eo r>~ 9*-Q 



o 9 atr^ r- ^ tt oco »- ^ O) oj m co m eo r««. cd 

r^ fi r» CM lA cp a> r- CM CO CO V (o Q cm ^-cocor>>. 

flo « Km o^ * ^ o CO in »- cor- (6 ^ «- o> r— cm 

' of ^* jj h-'-jojin CMoicMO»*oj of ^eo'^^'m" 



Se 



- CMCM T- ^ 



I ill 



» 8 

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r»csicp(p I *n f«- |r-«oo«P •- cm 5 m in m 1 m ■-co^V'-or— o 

sssl's g's^sii a&8s? a s' 8 sssisfrsa 

— "oo'in" V to CO *in»-^o» T^w^ofaf of oj ^ jpjQ'ecM<o»oso»- 



^s-y^ s 7 



■- 10 tntnico m pv'-i o a»ojf^eo»-CMco(D 

r»- tn t— t^ I V- A ^T-ini m <d<0'— cooeo'V'w 

• ^ co»n r- <o cor-'- o cmiKcm »- S ^ r^ »- 

JPJg^CM<p»O<0^« J3 <^ I **■" J3 "-"OJ-- " CO CMCM* cm' co" co' o" r-" 



*- <9 « f^oscoco V of »-'eo»- o""*-V* * Q'^" 



R '-'£i 



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S feisai's s'sg!S8 *iss8 r f ' a tSESsssss s ss's 

S»^ r^aa* * 10 co a)*oj" *' " * ^-* co to"*©* *-" ^-^eo^ of ^-^ .- 



CM CMCO coa 






s C:S 



CM CM »- ^ mo -v 



CO r» T- m 



CO »- J- CMCO CO 



S S Sr» 3S I o) 
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(pi^mcpco icMh-cM I II tp cpcM<-a>ppcoo>9 9 cooa ia cMr^ti 

»R IcoojmiA ' cMpsQ t I I « S OS 1- mpmooj^ p »- cp ' »- 01 <N3?* 

flo ^oD^o cgcMO r» ^ cocoa> ^ <o ^ or- m a>^ o cm cm a 



CM o> r— — o> 



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r- — in 



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3»-CMOCMOicnr- 

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r« CMO>T-(Dr— cocoo 



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CO di r«- ^ CM CM m r- CO c* o ^ ^ ^o5" ia »cm* cocmcocdco 

CO co^- •• a ^ -^ ■*- • « ®^ • * .CO 



2- |S 



s c 88" 



CO 0»0) *- ^ 



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T-CO » 9 CO A (5 CO ^ 2 CMCP I CO 

OC0O CO in OJ ^ lA in * r- ^ cm 

VcD'-^'CO-P-'orVcOOj" V CM** »-' 



fflcotO'-pOJcocp f\ Z, 

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84 



Business Returns/ 1976 • Sole Proprietorships 



•o 

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s sss ffi si?9S S5§m^ RjgSfeo^ KS^sas £ ss: 



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f' ■--" cm" «■ --■ <o" • 



5,102 
4,835 
j6,207 
9,471 
0,689 
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8,016 


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cotooto ^i-r-CT>^oj 

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CM to m CO CO CM CM m ^ r--._ in in ^ to O « 

^' V in" I CO* to" cm' cm' ^" cm r*." •-' tg V e- 



5co O* 
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m totoco r* toiDtn*— •-mcMf^r^ 
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3(Otniin'V moco^rco*— ^ inmi^ ooo>cor^co<D • 0)0>0 

5ina> I 00 ^ coSr^trO>*- <o cm cm < oo cm cp 0> O tiS r^ « ocmu 

ScOCM tO<E> OO-mCMf^tO CM •• o •— knco^coco •^ •— to ^ 

^"^' • " ■ ' cm"" »^ cm' o>"^"* co"* * «*> »D'm'* 



a> ^ CM m A CM (p mcMcocMa 

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Business Returns/ 1976 • Sole Proprietorships 



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5 S C3- S* 



(O •- o >n CO u 



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Sis Iss- ?l ftssSsS sssS a s?! i sSsiasssa 2 ^?js s iss? R t.^^as5pss | 

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S S S SSS£: 

in f^ ^ r- ■•- csj* 

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|m»-a> r- coco ^ oooocg^CM — ^to to "cooo* 

■ mm^- A inc\j to mT-coo<otocpa>i- to ■coo>* 

• egpj 0» »•- w> <o-o-wSco^cOtD»- ^ O.r*-. 

" ^* to ■»' cm" ^ ai ai<ri r^ ff oi csJ oi co" ** cm' cm" 

• • ■ ■ CO co^- • —.---Si* M — • 



^ I °. 
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10010 w r-to flo tp»-ui-.— inr^--<M-- m -lOO* 

l--ptp ^ CO- Q OtO«-^CMipO^^ ^ -CM^- 

T-^^ n CO w cococococooooto ^ ^.— 



CM CM</> 



CO CO r- CM -- CO V CO <o •- to ep to tj 

m cot/iojio 7 to O) CO r- r- CM ^ h- — 

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CM CO^CO^OiaDOOCO 



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- CM I/) A cm" */>" 

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g s" a a"3" ■ £ ss°r' .-■■- 



a — CM «A 



r^oD W aoQcoio®.-ocoir> »- --cmoio 

o» CM O — oB CM r- CO CO r^ 5 O ^ ^ r- co <p 

1^ • c- — CM ^ CM co_ O — o CO * as co_ CO S_ 

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^ Kr«- (D 



SiS ici~s iiiiSS ^ggsss s sssg sssrjss a sss sgs 

8r^O) o>^eM»-»- cM»-<Dg3'^m ^». ofoc'r*.* cD ■ " " ^ to" T I o'oo" I ^ to in ■— oJ I ccT 



^C50)»- OJOplfJ'— tf) 
f^ ^ 00 r> CJtDCMOTCO 



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»- ^", r»._^_u5(o_» o o_i»-c\j ^moo^— 0)co 

" " cJ cj-y"" r-" g <rito<o a>' tn" iri"" to 



1 CM m p CO 
r> CO O) Si * 
J — o in lA 



i §si E 



^ " ^~ ^ CO in " 



CSJ — »- CO CNJ T 



OS lOO) CUCOCM 
V oiS CMOO 
' »— " •— " ^ lO" 1—" 



o A a> o 

0> CD V CO 

T-" -v" (o" ui" 



i)»-^-<D fficgmr-^ <o CO *- in (p SJ ' cm »- eo h- ^ o 
3CDCMCO (OcOcouikn h» £ CD CNj o (o CO -« to to r^ n 



eg »- (»cO(0 



r CM .- CO r» 



III; 



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in ^" o" T-" 



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r--CM o '^mr- 



in o) r*- o) o CO m (O 
in p *- (DtO'-coin 



CO* »-- •- 



m 1^ o a 



W CO W f»- »— 



CO* 090JC 



r^ in CO CO 



O'-ioo^ *- m oj 5 CO a> 

^f».cocop n T— eo '^ "^ r^ 

eocM->-o* ■>- CO o» <D r^ T- 

S" p" ^" oo" in" cvT cm" ip ^* ^" cm" 

in in CO (O in ^' ^ CM CO m 



CO or— CO CM o 



OpO (D 0> ^ CO ^ to to CM CM p h- CO t— O) ^' t— C 

- o> "■»■ CO (D ^ o rt CO to c> ^ A <M o> p r-- o o ■• 

f to ■v ^ lo CO m CD 00 rt ^ p ■^ co^mmto^r- 

8 SSS 



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■J T-* r- CM 



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co-"f tp in 00 
f— r— O) o> o 

CM_p^Ti_eD_CO 

CM ^ (O CM 
CM- ^ 






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cm" 7"S^[^" 



coococom 

S"to"cc>r»-"oo 
CM* 



S^ PCMOOO 
(O p r— in CO 
CO coo to mo 
CO "fl-" eo" to" r— " c\f 



S I 



T- »— CO CM o> a 



g- VCMCM- ^-- 



bCMOO ^-oocococo 

>r— p o»eoino»^ 

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o" to ■<f m" •— " •«" eo" •— " 



c 
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Sinr— o »- ^- in to m •- o cor-iomcM 
2?^:i to ■^ CM ti CO CM 0> (DCMCMCOO 

to ffi CD o_ co_in in co ^to co o» ■ to cy ^- 

pj inco'cM' o>"* " " co" CO CM " " c\i 



^_ CO CO CM_ CO 



^ »- eocM 
o to CO -o- _. 
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^*t-"cmcm'" 



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CO CO o m ^s tp o> 
into *-Sr«-cooo 
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tn CO h-_ !-._ in CM OS o_ ^ ^ ^ c 
cm" to o" o" ■^" — ' cMto"' ' r-.'r' 



sss 



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tp p T in r— cocM'tfin p to O cD cm in 

tOOi CO O, CJ^COtOtO OOCMO^in 

h-" h-" eo" "J-* r*-' OS O CM ^' co cm co" o" in" i-T 

■-I— incM coco»-ooo in^CM'T-h-to 

• ^ CO »- CMCMCmS-- — --CMi-- • 



r— r— OS ^ A CO ^ 

CM CM ^ '- in •- eo 

CM_ co_ »-_ ^, r— ^- *, 

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T- T- to ■^ o »- 



o in 1— V CO CM CO CM r— to CO ^rptjsf— cm 

7 OCDCM eo CO to V CO c» CO -vtoco^-r— 

w> o> o_ffl »— _os^^co_CD_p'^ rr CM ^r m ■■— 

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3; ^co— ^-CM* ■— ■ in ^ CO co- — »- rr 



CO CM »- -^ 



3 »- ^ f— ^ CM in r- p ^pOCMp^ CD 

Topr-p o OS OS OS A p^»-5-fttn p 
M<Dr-o> comcocnco cMinoomm co 



CM CM CO CM 



m ^ CO CM CM 

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88 



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I III 



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Business Returns/ 1976 • Sole Proprietorships 



89 



5- 



S to ^ 



_ — - . CM — in ff> ^ 

f^ to (»* '" •"_ T I *" 



tDtoiou^^i- minm* ID* 



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CO ■^ I r^ 



trt »- * coco*-"-.-, 
en ^ ^ T-OCO- o> CO 
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c\j CO in CO 



A <» to cy CO r^ CO o cT) •* 2 r^ ^ eo K * 35^3 & KS I IK" I 

* ej i^_ C> <o to CM co_ oo_ a> •© ■- co c\j o ui 55 ^_ cm o_ * co • Sj « 

*"■ oo CM *- CM •- " CM ^ * «^ ' r^' CM to 1—' cm" CM O OO f*-" • .-^ 



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CM o CO • CO e 



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r^cMOJoico o ^ SB CO o) 



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F = = ?' ^" |s>' l*gW 



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lA Ci* S CMCO'-- > n 

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»- S^rr'^'^T?* "' f^* **'^ '^'' ^ 5 T- eo" m" m" o" o" q" eo" o» ^"T-"h-"u-r irf V'^' to' •^ inco" I ^"— « »^ 

■.- a>'*|CM|cj • •,' in ■*^^ -•-eo^- to ^.— «0 ;"«■) • to ■^•.'•I^ n 



CM * A m^in^in »r;^<osco9 ^ooior«.- o <05 Q r*.cM»-cj*-c3CMCM-- op cor^cMco 

St * Sia-tod I CO 35 o> ■•- ^ r* S <or^Q(0 Q <£ co A ■.- cm cm «S ■» co i- m m o r-.coco3 

o * iScmiKt- ^_ (oSjCMinmoi ^"iB* A r*^ Sj ^-ui^^^mo®o S a>«CMr« 

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<S CO cocM» eocr>-« •• »m^ • ^« ^ ... 



co--_^co 3» CMco •-ocoSB 



€0 i-^ «> ■v_*eo« (D ■■-eocu'wiriu^ •*'wSj_.- • *• w^ cM-viAu^i-ScMm^ <o cMo5f^<o co vScMin tn Joi- "Kr-SiSl S 

^ o *» ^-O"- Oi m-v' cocjkT) ■ ' ^ T-' to co'cmcm" * * cov* W <-"" * »-* ■* " r-T* " o co"' " • cm 



tn A to (D ■v 1^ • 

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CO »i r-o> Q (^cMOoScMirtCMO « r^irtoj'.- a •m-cp A mcSlco<-LO<or-. Si 

_ ji- to^ in • A <o «N. '^. '^, CT>. -v. — . m. o, CO r-s (o_ CM to *-^ 21 ?S tsj o r<. co cm -^ % co ■= 

co' " o o" tn" »- r^" co" ^ ■•— " co" v" cm ^~" u> *— " r»." i^." a i^ o to" in irT in" * • lo* co* O)' * 

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O ^1 oomAoim AcoCMF^O)^ mcMO>aD to *0 O W> tor>>^tA(OOcpcMCM ^ mcMincM cm ^-otrv. 

a ^ w in CO CO o I CM 09009^ Qr^04r>- tt AA • ffi co ^ ^ cm O » r^ ^ "W m m co m ^ o in c 

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r>«Q<p^r>>. tptpr-r-CiiQ cort*-o> o o» e? to o* v^ g? o 

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CM • •- iocJt-^ ^ 



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cm" ■w " eo' ' CM* *tf un* trf * ^-' " cm " tvi " * co" * cJ 



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to ■^cooiO'-Qc-3Tre» m Acpcoo r^ ^--co^ 

A cnQ(D(Oi:oAcg<-co r^ cqacmo a tO'WAA 

p* ^in«-iocT>-.-cDf^co o rt^r^^ ^ ^^Ato 

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105 



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107 



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m en *- CM ^ CM - 



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I *- tO CI a> CMAto ^ CM en c5> m i^co^tnom J> r- m »- o en tpo — ^ ^ otocM^ eo 3 e> 

CM o CM to 00^ to «n CM o CM a> 1^ r- o ^ lo O) tn en cm ^ o lo omcMcn d» tocncgo o ^ • 

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109 



r^ «0 (O 00 eg 



;s 5 



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iq<D o» o ^ r^ u> ^ ^- ^ I ^ 
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r- ^ e^ o> to I 



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? (o ^ cMcvj^tS coin 



jj ^cr> 



£s a 



o» I CVI 



CO ^9 ^~ CO ^ CO CNi CO ^ 



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p; o) f ' d e4 (d r^ to oi tp coo>cdQ co cy 

— ^ »- ^ eoco*co Ki i\4<-cOtn ^ cv] 



Q..S 



«> -v CO I u^ I M 

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»0 tor* 

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3'o(pa>h^ ^ o> 
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f^ iCDr*- ^ ^^coo> o OiCO^»o 



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in «oo) u; ocMr»r^^oco i 
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CO »- •- C\) 



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o>'P~ ICO r^icQoor^ co o ^ <o r^ cocm in cocm n i— ^mcMocoo) ^ m <ococo o> m^coco lO cocoeor- eor^ <^ 
rt . CO CM- -a- CM • ift cMto_ "CM 3» v^af ^^ coS.c^comr^ o> ■ S ■ ciio v^ SjKKpJ S> co<¥^S cmS • 



CO CO 



oincM*~|inr^ *— eocovor^or^f>> ^a>mcoa)a)^~oa)a)CMtt>Ocov~coocMT— mcM cov-oicMf^oicBCM 

cp in —eg I in r-- 3 cm 3 1^ S m* »K iv. r^ cj) in SS 5 m R co o 3 — Pi *eoV S ^oipjio — r- S o S K eS cm 

*o»— CM C>co, ^, ID eb *- CD, —— -fco » (or- « r^d-wcMi-^co* • * cmcooq 5= iioWS | KKS— ^Jcm SsJ 

CO CO 50'cM T- CO CO — * r^ 0410 I »- «> cMco' o» co'io' W | to' ai * coin rJ — -m-"— "■— oo"^"r— "(©" m'^' * 



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cMoo I— r^a>r-cM0p cm ^ 

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CD O CO 0> T— 0> <l 
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t lo •- ^ f^ 00 m eo CO eo f^ * o ^r^» n <5 ^ 00 ^ 

CO r— _(0 CM a)_ ffl_ — in CO ^ CO co ^ r^o>-* <o Stoinu 

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»- — CM eooocoo-w a> • f» cm in — — — - 



CO in — — CO ^ u 
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a>co I o) or 






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>» CMC* A f^ — w CM (O (O to O) o> CO V r- cop-io •- ^to5to o> CMCOmm — ^ffi 
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s 8 s 2? '? f £ s =8 ? s SIS s ^s^!.-^5s 2 i .-ss i 2§.s^ a ssas 8i ? 



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• CM w • in • •*> CM CM fli>»r«-"""»in» A coin*— Ah-* cMAincM<-^'(D* 



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8 i s S'^"" " ""^ s c s s ss " 8" ft" s!:s I sgssats ='■ g" ass | =>'£ss"a § §|sk lei?" 



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w*— '— *s( •— r^ii_ co^ •— 



c^ iri cocM at 

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8 S i SS; l!3 ftSSfS £!5feS3Sft 2S2I S2R2::S;: E S SS; 8 SSSg S S2Sfe 22 I 
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EM r«- ^coeoo CO r». ^ ffl p poo ^ co p ^ 

r- «p i»- in ■^ 1- '-piopp m P *- pf- p c^ 

K> M^ ino^<£*- <Dinininn <o c5 « lA co a> r- 

cif uf d-v \riqi CO CO p? ot" in" m" 9 r-T ^ co p" r^ 



p -^cy in (©inr— esj(p»-m cy r«. 550 *• mr-mp ^ inco^co cm r^ 1 

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S SjR S RS^SfiSS" K a" S?KS 8" SSR!^ S 55SSS 88 

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in" v" -.-" T- of 



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"• "* a 88 R S «8i8 S^SSSJSR JiiS *' £"t5:«R2 5 S idS "* SSiS S 2t8S R?: 

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tf> A <0 tft •- »- ^ ^ CM • • rt 

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g« A O* V to <D — ' CO O A* o* rf r»." 5" (O* o" •^ ep" n" rf so" cm cm" r^" o" csf oO cm »- kn --" V i<> C^ 9 A cO ^" r^" ^' «" o" cm" 10" " 

t a s' * *~ *** ^ 3 88 ^ a = *.- s sSsss'^s ' s • "5 g «2*s - ss*^ =2 

g i 5 5S ' 5 S ' SSI s 5 i §§ ? S S 15 ^ |2.is.l|i I 2 ^si S 8?5f. 5 ^.iS? §§ II 

■^ *^ «^ <p n Art' a" CM r—" V rf CO (D en V trf V »- A A* A r* ^-* V «> <n cnT u* * V O p*" * cm" a' wi cr»* r~" cj ^ cr> cm' to" " 



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|cocNjc<io»(0^cof^ r^i^<oweoa>^»-<o^(M^T^ iidcm^ i^-^co a>(oooo)'-h-« i 

ar>L'r^'c\ic\jW0vcoVQ »^-^-^e>io^ioc>r^^-'«><OQ co«b»- ir>r--iP ui^cooo^toai 

CO <o CO ^ lA ^ CO CM ^ ^ ««• CM «o ^ esi •- CM ^ c^ in -- ^ « coco ^ cm co fti eo cm co co co ^ cm 






fO •" ^ <£>a>|0) "-ICMIO eo tft <D O*- to C* » OO to CM'-C\((£>tD«-CO in (D |r--o> r* ^coo<p <0 ^^tO^ C£lin 9 

^•— S tDm tn 5mR»-cM--rtS ^cvi^' •- tM»-cMcO"-^»* •— •- ^-.-JQeM co»-»-cmcocmcj* 



CM CM coco I CO •- I o I eo a> a» 
(4 o OCM W oi CM '-^ ep o 

^ ,- ,- COCM 0> COCM^ 






aD>- CO co^r^iD*-eom •- cm loito to <x>cor--.r>. o> a>(Oco-v --u 
(bib tfi r>^<b^(b0)*-0 oj o ^CM ia ^O^oi r^ ^ ^ 5k^ ^.^ 






- — — — — •- CM CM CM »- 



CO ^- eo 

— CO CM _ 

«e tn -« f- 

<p tn ^.'r 

«o ♦ CO c 



-CT> coeor~om cm 



__ ,. r«"tOinCT)CT> 

^ CM eo CO CM • tn o CO r«^ ^ o> (D 

lo to 1—' ^" •—" oT W o ctT to '^ 

»- inco- • ^ <o CM •- — 



^ »- CM -- ^ «0 COCO CM 



_ _ CO o O) tn 

«) in in ^ ^ --_ 0D_ oo_ 

r»r cm" in W" rC in co' to" ■^' cm -- 



5f 5c 






CO oi tn a> o u 



2 = x; 



- — CO ^ (£> CM •- 



M <j> o> CO a> CO CM CM o O o^ 
■.CMO>cM to CO CM inc^ ~~ — 



to CM in o 






-CM — <J> 



CO ■"»■ — CO 



3 O) (O ^ T 






ss 



S'" 5 CO eoLnooJ or~-^i''— to in co m ipCM <3 «n 

^. ^ fflincoo) (CCTico-— (£> in ^ <n o> o_ in f*^ 

" V co'in' (b ^."co' I ^"ai r-T «* pi V ^" cf 

epACM ^OCM. |CM WJCM^ — CM 



3 CO o> m CM ^ CO 






(OCMO- _ 

^ <0 r- 0> CO CM CM CO to O) 0> CO CO 

Sin in V (b (?> o q" o> r— " o o*" of 

CM— lA r- m ^ in — to — eo 



CO to r^ in m 
, oi in CM 



to oi a> CM 



CM — 



S "% 



to CM — 



■» ^ S S 



am Q) ^co» to oocMCM" 
«n p* wr^*- o totoo 

S~ *" *tf ^"<5 ^' co'— -'— " 



^- ^ (D O » eo 

0>, tn in ^ o) »^ 

«© -- ina>' to cJ 

■ CO COflO • CM 



-CD eo o to r 



m —CO 

CM CM O" V 

^ CO — lA 



OO m in CO 



o Tt •- tn a> 9 u) 



SCO w" «> in" C71 CT>" to cm' »-" cm" ai 



3 S S 



3-w* o cocorn* 

-in* ^ cotoep" 

r « — to r- CM 

3 cm" cm" cm" m" " 



CO A O) — CD m 

• W^ CM'r-* --" — " 



-■vcoo>eoo>^ CO 



!*"_ to_ in — aj n-._ u 
of ■— " r«-" CM* CO* CO* * 



^ CM CO CM 0> O* 







f-'B-a SSb 


a 


» 


Sg' S SS"? 



o CMco ^oocMS>cocM ^ to oor-- at tn>-cor~ m 

r«. coco 2 too — r-oh-^ co cm c-eo- S cotooo— eo 

OCT)-- 0»-cor--CT)to^^ m ^"-coo* (0_scoO)co ^ 

CO r--" in • r--" CT>" ^ f--' cm" -— " cm" — « ■ c " " 

CM — * CO — — »- 



tn O) CM CO 



oi CO eo ^ r* 
^ ^ eo CO r- 
o* — — — 



i a> 'VCMCT>(0(D to 

si CD f^to — mco r- 

-^ COO>CM*OCM O 



O t3 ^ 

CM CM Q 

CM* CO* —" 



:z7l y. ^^'::^-^'i 



T- oB CM 



tn CM CO eo CDC 



CO m CO — — u 



O CM »- »- CM CT) 



<o to 13) eo 



s'i 



CM CM in ^ 



^ CM tj> e>i ^ m r- 

SCO O tn CO o O 

CO ^-_ o r- CM * 

o> CO m o> in CTi r»- 

8 S ■ -" ■ 



o cn o ■< 



CMca^cM CO — — c 
r-r- — ^ — ep or 

CMCO^CM •- * *c 



2 s .-s 



Q OD ^ (p 
*. — ^_ S 
to" O)" CM* to" 



ss 



to in o 03 
--CM -w — 



CM CM — 



-- * CM O) CO O 



^ eo COCM 



tn CM ^ eor^p^eo cm cm CT> to r-- eo 

•» * 9 in^fMin r-tp — in— ^ 

tn OT O (O A — (D to A CM to CM CO 

§" s s tsa" s s'j'r'" " ~ s 



to — O CM — 
O <0 CO to ^ 



T- C3 — CM CO r- 



CM C^ O CM O _ _ 

2 o> -<r tn cdooct) to to eg to — 



O CO ^ CM r- 



1 



1 



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f 



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Business Returns/ 1976 • Sole Proprietorships 



117 






III 



3 
C 



l 



•a 

c 

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a> 

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a 

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s si S!ies«R!«§ 5 sea jcss s ks s ss 






<oc>f«co(D|r-.oco|rN.i i i (do^cm 
^- ^ — »- ?M eo« <o w ^ CM 



I I 






s ss 









T^. I COeSKOCOt-^ICM I O [■*OV |*-<OCM I T-tOOCO'*-- 

8 s a SESS8 si si ss s;^ ss« ssssi sis 



<*J*5j*^*^I^^''*I*I '^ 1 ♦oocM<o o<^a>«D^co<o^O)coio i O|o<ov- loiom oeoojom^n i 



cMc^^ to cvieveo^' ^-cm 



U{tnr^cDih«<-miCMi h- i 



a>«o<o««j <*(^| ^ -^ n to tr> at -v -v l « |o>oaD i-vp-m iomoo>c^^o i 

SS S S S 8i " 2SS~S3s;2 S SiS '^ iiRS S S;5S? ^-* 






M 9 Oi ^O" fv. r».r«-«Q* m »• * COC7 en •- n a>^ 9 covoooo^m <p a 

A w »- «e^* tM w-w^-S" •" **• •" "^^ o? 5 f- 'rt*- flj c^AiK*-u5r-.o» cj S _. _,. 

« lA W «0) r^ "itcMfloeo eg • * ^rt Si * K r- o «(, ■•- to r- 1*- r- ■« o> o «5 <osr- 

^ ^ n> C5 P* ^ Ol • • • *" w" • CM ^ • ^ 



o^ r»^ ^ 10 (O CD ^ 
lA <p Q tt o' >^ ra 

CM ^ ^ « WCO • 



a s ig 52: S qSSk: 

^ o r^ or- to cocoi-(o 

Sf S !^ 9!"S >-cMco 
l« ^ 0» 0_^ • *P*P CO OO • « « ^_ CO ^ fl» CMCO lO O CM •— _ CM 1^ CO r- »- ^ • ^-35 ^ h<- in o aj 

"cf —" CO cm' cm" 



- ^ »- CO 



p CO in »- 
CM r»- ^ O 
cm" *-" 



S« o* ffl CM r~ cpcoocnp 5 

* ^ ^C3 I a> inco--CM« a> 

U> <0 c4 CM cB 6j CM CM CM ^ ^ O 

s s s 2 I J .■»«>'Y'* a 



CO knm CD o o> oo> m -r-o*— cooo-* 

SCO »- en • Si o cm m ■- cp tn co O ^ 

^ r^ ^* "^ *^ m CO <e -v ir>a>a>-v f 

«*f rCo •— " o tC irt'cM" <M aicMajoo"^" 

eo CM ^ m ^ 



V ■- c»ir) 



OO oi "2 

^a>o in S-v-CMO) 

' cm"©" V" CMifff' 



SCM ^ OO o 
0> CM ^ CM 

Q I--.' ^" en 

iSCM-"- 



S i i 

8 t a" 



^ lA CO CM ^ 

• m 2 *- CM 



CO to (O «e CO r-~ to 

in O Q A Cp CO CM 

CO CM O « d» CD *- 

co'p' m" uf of to'co" 



S^ « c 
OS CO CI 

CO 



3 S I; 



pcp o» r- coh 
> » *» v_ in (( 

^ ^CMC 



^- ^-CDCO CDCD 



t— CO A ■* CO I CO 



s s 

8 



in CM CO CO 

0> CO CO CO 
too CO ^ 



CMcRS ^ S 



CO CM ^ V CO V h 



CM "» r* 

«o V 9 

•^- -f *. 

s? fi? r: 



O) »- »- O) CNJ 

O) CM -v vn m 
CD" m" W »^ 



SCO CO r^ 
_ ■- CO ^ 
of cm" iri CM 



*- o> CM CO to o O) 9 CO a 

» CMin ^ ^ ^ CD CM ««■ o 

CM o>co ^ ^ r- in ^- T- 

of f*-"^" in CM CM CM* CM* CM* 



I IS 



CM m CO o o r^ 



•- ^ ^ CO »- '- *- 



CO O I^CO 



o> tn r» CO 



^ rt 



COOOCM CO CM 



a CM ^ csmicM "-O^-coeg f^ eo -v to -r- 
r^ (O >om I CM otAcccoi^ o ^ o> *- o 



a S S :e: 

d> r^ CM CNj 



m ■- CO 

S** CM U> O)^" cm" 
CD • ^ (D CM CM 



r* CM in opmcT><j>or^ >n 

CD ^- ^ CO ^ Q CD »- in r«- co 

CM_ 0> ^ ^_ Tf O CO 1" r* ^ CM 

X" in" cp" cd" ^" cm" cm cm" o' r»-" en 

— * CM •- CM TT to '- f- 

* ^ OOCM CM CM 



S^ OS CO ^ y— ^ o> 

■•— '5' 0» 0> CO CO CO 

CM in o '-;. ^. to. 0> ^. 

W eo" co" »-* p»-" ^ o> CM CM m" to" m" 

o co^eoco — os^cocM cm ^ 



.--a 



S^ in CM ^> OS CO m 
- ■ - ■ o_ o ^*_ oo_ ^ 



r« (M in in 

8r» CM CO 
CO co^ o> 



r- oi ^r^poiin Q in in cmoi ^ a* ^- r^ ■v r- r--cMeO'— ^m^^ oo eo tocMtn ^ r--eor^«' co ^incoco m^.- to 

S> -v ^ to ^ CM CO m ^ CM cotQ CM tn CM OS CM cp CO o S CO in CD CO Oi t^ ior^crt co CMCM^in cm i- cd S cm o>m tX 
■,- i-oqr^.oDr*- co_ • ^ ^.'". ^ ^ *». co_'— _ * cm*^_c»o_cm_cm_ cm r^ • h-os in ^^f»-o to •w-r-iB'- to^ • 



— — CO •-•-'-■- — CMin 



^" »- CO CM •■ 






1 



11 



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s g s 
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6SS "■ 



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CD XQQ.OO 



g-s 



8 
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5 Sg 5 



g pa 



s f 



^5 1 is 



^ cO» 

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ia> 3 



1,8 1 i 



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S" o o S 



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3 E « 



E ' 



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56 E 
1° I 

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S » a ^p£ 

« S ~ 7^ * « 



122 



Business Returns/ 1976 • Sole Proprietorships 



s 
s 






%I 



3 3 



1 S 



>> E 
I ^ 

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c 



s t 

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in _ 

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S ^ (Si ^<o in un V «o S % I/) u* ia m^ cv ^ 2^ ^~ a> % ^ ?S S K ^^ •- ^KS (Q S wS A rx- A 3 






^ f». ^ ^ I 
o <e c^ r-| 



M <n ^ 



Pig -^ E* o>« 



— ■» e5«c>i^ tod ' 



r»; n oi c0 I a> | | | t '' 
— ->3 •* < 



*- CK to« 






I a»a> I at a>CM«- i co<D i 
uSgo a> floCiiio csj r>^ 



C4 W3S in «5 eo ^ rtcj ^ W caer> ^ Jm ^ eo cm « rt ^ "- — *-■ — -. 



8 •* ss; 3 etas sjsj * 



»«- at cMPs I tn I 1 I I m CT * « o>tn «<( « oo 






S E 8 S?S IS IKS I22S8S5P: SffiSS 52KRKS3 S ~ 8CS S StSg 8 2Sff3 3S S 
»■ ??■ c =■< • 2"; • g • s St Sf S »2 S SS'SS'^S" r- g .'38 g " SK?" ' 2SSR SS r 



li> A 0» <0 At 



s 



isip.'-^ '3ft'§s?2§i 



r^ ^ O <o CM ^ eg 



o^ «D CO *D »^ «n o r«. m * «> c6«^ t\ • ^ r- ■•- cnj i- 



coco 0> CO »n •- pg "» a 



- ^ T- CM oo 



V — Csf CT)* CM »- 



r£R.T-a)uS>r^ Icm(PO^-cm*QOco*- 
® T= in of CM tn o cy ^" eo" cm" t" i^' »^ C* s' o *- 

• iiai E s I ' -^ 7 . -jT ~ I s "- - 



>- o *- In S rf u> r>~ <o ep tp ^ dl a><o-K « <P n in (5 r^ oA<s^ en o m 
^ r* ^ O 3'--^(o®ino O m cococo ^ T tt eo in r- r^. r^ ^ cm Srt k. 



R S^ rt 55 S- 



s ss ig iXKs$ § I & Si s ? ss a i£8ss:;;si s; s iss 5 ssss & &ss$ ss r 

at>-<S to o>o>ocMs c^j^a>nM c^oiCMOj^ooin^i— oocococow oo*^tn^tn<0 oor«^r4>_^coaaAv 

oT s?<^" ^' (d'V cm" (O ot SS * ® totri «n eo' 3" eo" eg <d cm" eg ^' rf tncT" j " ^cmo r-' 356*7"* •»'^" *■ 



2 4f of ^ cm" ^ ^ ^ " CM <o 1— ■^ *-* »- " " o o>' .- •- * ^ 



»- «D o «i ^ • diinc^ a r«.aBc4^ o^pS ^ 
• »^ — " rf ^ ^ ^ fr," ^" ^" • ^ eg • 



a s s S2 IS is!§ss g » a s? a 

CO o * 00 *o ^ — o f^ <o • * »- c^ «n 

S" S" 5" 52" ■"" 2>".-- 



*- 1- O CM 



m »- u> Q »- r^ «- m tp CM 5 r«- m^co ^- coos* ^ W*OS'^ <P ^ ^ 
cjo CO co<ocom(9otn cm «o • '-(D o* o>*cd^_ ^ iftift^co —in ^ 
tCcM d» coin coco"--'*)" " «* eM"co' cf " co"o"pg' to oi" " " 



^ M_ to m * ^. ^. " ^_ tf> ■ *^ OD CO o 
1^ V o" cm" ^ cm" cm ^ eo" 



flptn in CM ^ CO CM <0 CM CO CM «0 O O tO W} ^ <» O A CM A ^ ^- S 0>U> lA 

¥ Tt 9 »a>3coAor^ f^ 9 009 4 inSr^o co tn ^ A 9 ^^ V 
*(0 4 m tn r* r^ r- aS CO oj * eo«5^ m coocm^- •- •- * m o o»o * 



covoiAtoltp |tncoco(peo*»*'^»«ncg eM--«-inr^ptO(09'-g)»Qeor*-»n«oc2*a>r- ----^ptfjocMWio 

coco^oiS'in Io>.-c6»n«-*ino^in o»eoto<pc>ojeBf-.ar*a)«Mr».o*>nincM — ^ inco^a>— eoaSpi 

cSr-CMCMO) m to — Oooo>«^»tncM ^rtin*KiO(5<Ooa>ift^^^v*f^_c>tDr«»tn^-^ eqr*--r*coa>— c^ 

5" <o <o ^-' 9* cm" — ' V in V m* CO p» cm" to o iC co" 9 i»»r m" to V ct> ^" co (O «£> cf oi' <d" to" V" eo to* eo 9 i-~' cm' — " o> — ' to" c?" «e 

o«eco2 — •-^•cMo>»-R^-in* (0tj>rt«CMr-iA^a)iriS^eM^r^CMin-0)3S ^o»r5'-*--*^ 

CO — rtpg — • "lo— CO — *t\j<£i--(0— tB-cJ- — o — r>iM»- •- — 



Sr- ^ o»o ICM leoeocgo) eg ♦ 9 oir^ • « o>in r- cotn^ep^^epoo ^ • ^* — — •" ^59ir<S "^ o> 

Kotnin''- l^^*tpsr»*ineo* c«i*r».totOr*tomcocMr^^'»coo>CMW>tA999 r^in 

to eo »B ^*eo O r«*tD» ^ eo — ■ cM^r-- *n *^— ^'**^*^. — '^.^"l"!^* r^eoo^— eoeo in ow to, (0 

S' iC «f cm"cm' cm' cm cm* cm" m" V cm'— ' **f • W a co tn" — " — " cm" ctT o" W * co"— " of * o'eo--' V <t> 

co«-— •• ^ ^ ?«CM ^ ^ ^ in — — 



lis 8§ 5 

V — cm" V to' *J 






3 S £ 



= 3 



LOO-OC 



1 

9 

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lli § 

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5 £ S a 

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1 ;^ I 

PI I 



Business Returns/ 1976 • Sole Proprietorships 



123 



1 
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I 



I; 



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s $ 



^ o r>; inr*. i •- <o r^ r«; ^ r>^ o <o <o ^ a> co i co m o •- <o to^ocs lo ootno (O<o l 

« 8 a ss? S ^ as a ssrcks^ s sssi ss ssg s ass;? sa 



S3I2SIII Mill 



lO ■«■ I CT 



SSS^S^ii? a R 5" :^:=aS5SSi^ 



9 <" 1 1: 2i SR a ?;j » «* tc 



i*-coo r^ <OGomco wcm i 

5325 S SSgiS 2£ 



•1<?»<P||I llll"^ I l«!~T|« I ||=>'^'»|-^'n|0 |«> |i 



82 SSS S 8 5S Si SK 



I *?*9 I I ■* r^ o r- mm 



s $ 



; I I I I I I 12 s I 



:; I 



io«oi>-cs((oeo{0) I o lo*- 
^ •- CM — c^cxjc^ eg <^ •tfW 






«! r^ I I I III I <^ o * «q T-eo I h* c^ ^o r«- co cj cm cm cm cm »- i <o erxoesi 



»- — r«-(o o r-eo»«T- flo<o i 



* a 

a s 



C i 



r^ ^ 



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sill iiiigssss'^ia 



V *- CO ^ CM O (O CM eo CO CM 1 ^ COOOCM CD CM (O ^ tO <D 



— CM ■- — 






Sg 



::S3 C; S?KSJS2"S ." a 



82 S |5 



oj r^ c^ c 



I |g|i»l I 18 1 l§ i S I ggg S 



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m of CM to"' 



•-.■V. ■^ o.o.in ■M-.cor-.o o «> Sto,co uScoScmcm cm oo — P- o— • 
Z~ ^ 9 r^ J— CMCO ci''— o ^ o cm r»-" r«r • co torn ^ i^iein to '^"o" 



8 ft ft 2S IS IS3 Mg ig 8 S ;SS § S Sg B 2S55S38 C S SS^ S SSRS S S2SS 28 C 

s ^ !• • 7"" T - "^ S f=""-'"" '" ^ °'- S ss2sse-'g p ^ ""ss g p'sss f sg'ss ss s* 






K S 



iS ie 



tn in o t/> o '■ 

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^SS^ i^ gSS? 



CM CO — 



O ^ ^ 0>CM|^ jAj 1^- QJ I ♦ COCM® W 00 —f^ ^ — CMQCMCMOm CO r>» ^(Or* ^ OCJ^^ 10 CMUlt^O asm (D 

fc t R s.- ' f ' ^ ' ' 5. g ' Si c!S* §_ 8 38?^ sssaslt ?• s ris s sal? 3 sssi si • 

A^t^cM ^ ^" h-^io' ^ • "' *o»-CM"^eM'eM'*»« ^ T^'er»co— " " iOCMCM*'— "cmcd* 



i 1 1 §S 's 

S 8 8 £"■ " 



Kt fc 



* cm' r- ui «o cT)' T- cm' <c to v" e>f of ^ r--" ^ ^ ^ " ^' ■ f*» " to ^ aStoton r«-* to co o> eo tn »^" 



IS §2 I IS 8 fc 



•V cba> 
(2 'V V- 



^ S?*C 'O »- CM CM O gS »- »- CM Ol CM ^ CO e o 

•^ 00 <Q <om«^^h»iQ in *- r-cMCM <B 3) 

c^ »-,»- * r«-*-_r^<ooeoeo in to cmoco A r- 

« ^^CM u) co^cxTcoco" o" " V ' —CO gf • 



30) r«. CM ^ Q O) CM Q OJ ^ 
or* en — CO •- ■•- CM in cm 
• aim ^ o'eoerTco ineo * 



5 S C* 5 C <C ^ *Q «^ ?e »fi t ^ 2? r^i t 9 -v c^ 9 o in cm t- in o) oo o> ^ co r- <- o cdcmojo) -v q i- in ■«■ ^ «■ ^ 

?» 3 ?• 3" ' "Z Sa ' '^ S S SS cpai-v aa * r- ^ rt r^ eo to o n — (B i-- oi co o o w c»copja> — Sa>'5-# cm-* at 

^ * w oo— "» *.o, co_ CO ♦ e^ O'-,'^. "> f*! "1^ '^ mr-^ooSr-o eo r^ — •- o o» cococo^ o PScomo tor- Ki 

n uf oa (*-"^' ■ CM— cm' Q* »-^ iQ cnto'in* o ^ coco o i*«."o>'eo"r«-"co— "en" eo •- in'tpo" r*r cM'tM'^'^-' oo* vcm"— o" cs— tn 

888 2* 'S" 2®-S St.- t a SiSS S 5gg82~g .- s "Sig g '-S2S2 -- sSsS 8S ' 



8S5SS3lc;:82ll8§8S S&S S 8 S9 8 

Sen 00* ■ CM— -v ■* « r«» S^^^^- ui lA co i- r* 

^M^tn •— v'lo T^coco** in— 'v'sf 



Ol lA COCQCO^^ODCM ^ tA r*. *- h>. A 0> ^ CO O) <Q CO CO r» CO (O CM 

•» ci in (o iD tn tn ^ m o q> co »- ^ w moSen^ in eocom^ r- o 

IF- K ■w.^-^-.OOf^'^ -- aj. » — (c r«. o<ocoA CO -^oSioo ooo 

V Q 00 1— "eo v" vco"«d" — CO eo'ro' cf — o'crTco" to" co* m" co' i3>" r-.'^" 

* CO ^ • ^ 9i — — — CM 



III 

S I § 



IP ^ll 



5SS 



?1J 



XQQ-OO 






5lg 



i|| 

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lit 



If l« I 



S o «^ S B 

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s aS"i=. 



sfgf 



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b5 






5 S 



ill 
i E °- 



E ig ^ 



cc g xa.cD< < 



3 9 9 S 



55 I 



9 - 

9 S 



1^ 



3 S 



^1 



if! 



(A V 

^ 1 ^ 

* H w 

£ o le 

ill 



2?S ; 



« « 2 



is E 



« 2 S = „- 9 
re ? « 2 « S 



124 



Business Returns/ 1976 • Sole Proprietorships 



III 



■o 
c 

IB -8 






n 

1 

GC 

1 

* 

a ^ 



_ £8) s ft s 5 si a 55! ^ a !*s i sijasjRis is s sa 2 ass? s a^as sS 



3Q OT-wcDii tlll|v>ieMCiia>i^ iAaDi«(Or>-Wr>-«o<Data>tf)|a>tnH»CN|r>fr^-v (pc^(7e>R><c>f^i 



■*«o O'-Ol'- iPJiro"* i«Bna»iot «DO|aB(0<notn<-|r^ ir- i»m«-:p*-;o( io>pp(C>cj(p i 



S- XiSSSi SSftSSRSS l^SJft"' t = S82E;a 8 !* i^8 S SidBS 4 CSS^R 82 






^ eo U) ^ 









o w ina»o 



at a> oinaiao N9> ' 



a tf 8 5S" S .-"5?* =' « ^ g ft83 



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jf «>■ f ^getaas a jj " ss gf 2;:ss 2' §S8's s'a r' 









§ § § iS i§ g8§S§ § II I gISI ? § 11 5 UzMss I § 'Si § iii^ i §g§§ »g § 






V f^ I"-." r-'to c 
^ T- o o> (B — 



r^ (0<D ^ CM o 






5*8' 5!S 



i| £ I IPS PS?i I § i g?« I ^§15 S?SI§33 § § §11 I Sa^5 § tsgg 8s | 

•- <? * CO <C 54 ®" • •" — r- <C ^ •? t-' ^ tf <^ fe tC — 5? 5" eo" «3 » <5 Q QJ C> 9 •- O*" 00" Q «> ^ <o --" ^ ce io ^«~ <o' c*j •- of 



f». uf h- »-* o»' rC ^ h-T •- o> lo" ^ rf to* V cJ «f ^- « p> •- «' o <o flo* o> o> '»* pj o ' r-.' r» rf r> o of m" of V t/i en" in" cm' V »^ 



S S: 



8 ■ ""53 



f 




illl 11, 



I 

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11 

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11 
If 

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111 

III 
III 

III 

f 

ill f 

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ft I 

u 9 fi « 

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I lip 



Business Returns/ 1976 • Sole Proprietorships 



125 



^ ^- C« CM 









S"o<oco r^ r^ (D oi --"o 
■* to r^ to to r^ o> go co 



^ — c\j ^ eo ^ 



55 £ S 



oocotococo^r-. I CD ir^u 
(bcsincjmabcn ' u> '^c 

1— ■— CO eg ^ CV -~ ^ CMC 



I c\i r^ CT> h- 

O CO lO ^ 



■JOi cyo 
■ICO rt — 



r^ »— ^ CM CD 
•-CO -w incM 



I 3 



CM kOOCOCM I CO I 

V »o CO <p TT ' iri 

CM •- CViSi^ CM 



10 I O ^ ID I V 10 »- 
CO CO <o c^i CO CO ^ 



nCM I CO ^CO I I CD <o 

triioio (boj^ S^ 

— — — - — ■-— ■ rt ^^ 



»- CM ^ lOCM 



i^otDcor^ cor--ai 

s sg ^ 3 s s si? 



O^^cvjCMitD I h". j>-cMCOiO0CMc\j cocpcvj^i mr^ I 
officbo CO <o tococJcacooitfi oJtor^i"^' 00 

- CO CM ■^ •- CO ^- ■w ^ CO CM CO CO ■w CM CO CO 10 eo 



i.g 



ou)roco|CMvo>i|h«i40 1 u><oocoo co*-*-<oooor^cM<ooao 1 cm ico^<o*~cmcm'w oi^cmqoi— coco i 



cNftn*-too>i*-o-v||r^o 1 
^ ^- ^ CO »oeM ^- ^ 



»- CO o o 

»' ■^ CM f^ 
»- CO CM 



T^ -^(O r»; coocMCD^m^ 1 o leooo «o (oeococw to 00 ca r- r^ ^ ca 
<o coco (O coi^O)(dV»ocm cm ^^ 10 cocM-«raj 00 r-^t^^m cri^ 

— — U— ■^ — CM^ CM'^'^CM — —CMCOCM CM ^ 



•-co »- 



£M 



S m ^ coSIS J-CMCM" 06 CO (6 ft O 
c^ Ok to CMr~^ ^_ o_io_co_ CO CM as XB A 



1- CO »- 



T- coco^rcMiO"— CO in 



O CM « *" W "* O r^ •- '- CO CM T (O CM lO CO 



u> toco 



»-CM ir CM W '- 

— ^ — — — CM CO* (i>TriooiocM<o»- 

<0 CM o a» oT ■«■"■«■" CM to* 10" ^ o" 10* (D cm" 

"■■"•-^ i»^« coco^>-^'i- 1^ 



coco 1— ^co»-<o <5 QOtOTTco r«-(0 

•— _ o> O 0>_ ^_ 10 1— _ ■— _ lO 10 r-~ CM 10 aurt 

CM 10 o CO co" r«." T-^ ■^" (K> W' CO CO r--" cm *- 

■ to u> g • to CO -^ o V CO CM CM (O 



^ CO to ^■ 






CM eoo> Q tooicaioeocy'o- to o» (pcoo o r--TrtncM ^ •— o»-^ r^'V 

Sr^ o 10 CO 1^ CO CO 0> CO tn co 9 O 1^ c5 ^. co r^ co ^ oi »- cm co •- d) 

to o *^ ^_ io_ eo_ ^_ io_ o co_ CO M^ ^ CO •»■_ to ^ co cm (5 r^ lO co r« o i^ r-- 

O * 0» " CO to Jg »— CM<D«— CO ^ '—CM '-^CM 






11 



rr^|o> co'wr^coca cm cm co cm v 

g'e? ^^CMO>co ^- h" <p r* 06 

_ m p~.cocoioio_ ^. ^ "** f^. •*". 

Scm" ^ oi ^ ^* r~-" CO ■ r*r o ^ 

r^ ^(Oj- III CM ^ 01 



E Si i 

^ O"'- CM 



T-<oco^a>coio CO u) cococo co coco 

CMi^eo^^cO'- CO at 09 to cm 

0)_ CM_ OT !*-_ 10 lO_ ■V to CO r-- CO O 

" ;^|' Oi" m" ^" co" r-" I g I Jfi " 



r«- <S '- r- 



■) 5 0> ^ 



r^ CM ^ 
^ r- ^ 
to' cm' co" 



- O •- C3CO CM 



C3 ■* COCM 



^ CM CO if>t- ICO •-r*-r»-o<o co 

8 CM CM ij-f^ 1^ CO'?tO»-^ r* 

r*j^ u> coco to tfi^cocMtoo »— 

S" CD w pitp" r~ o"to"^"* ^" to" 

CM CO c<im — '-to* • • 



10 o »- ^ •/> 

S'- ^ V <o 

o CM r^ f^ 

o co" 10" oi V 

r* CO — ■- CO 



CO to o 



to® g> <DCM — aSOOi^ »- CM O O) CO to TJ-^-CMO 

coi^ w q^oott^tcoco to CM ^^r-. rt cmocmo 

CO ^ CM cB *- »- f^ r- «i CO ■'j- o r- ■- »- ^- ocacMco 

^ coco" «" CM to' ^' 00' r— ' " 

<o iO" O) "-oDCMTrco 






CO r- r^ o o coo 

O »- CO I*- CD TJ- CM 

o, CO 10 a> <=> r^ 00 

•-" 00' 001' co^" 

- CO — »- • m 






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CM r^ CM CO CM 

lA r^ to CM A 

CM CO o> 01 r^ 

of ^ co' " r^ 



i 5? 



CM in »- CO CM •- f- 



a> CM o r^ to T- CM 
CO CM CO CO o r- c» 
1^ CD 10 '- a> '-co 



2 I 
a. o 



i| 



CM en Q C^CP 1 CO '-CMCDOCO O 

Sr- * coco'9 i-r-^cDco »- 

CO <o tor- to — cmSiioco at 

rt lO V" cDO> <3> h-."t*-."r-"^'io' to" 

w CD to tA to CO coio* • 

^ ^ lA to CM »- 



lO Q O *- 
^ tn -V CD 
co" CM CD" CM 



CB <p CM ^ CM 10 O CO (J> ^ a 

^ O •- fi to 01 CM -"J- r^ to G 

CM_ co_0) K» ^_co_T- V ^ *- f 

jg" g4 <^" «^ oimto aatri' c 



r- « o ^ ^ 

— « tor~ I- 

r^ v-^ • (D ir 

* CO cm" co" 



CM CO to eT>cD 

CO CO '- a> to 

CD 10 a>oi^ 

r-" r~-" CO m" co" 



Q m A CO to r 

S in e> C0 1- I r 

9 If) O OiCO I 

C» CM CM r-' r-' CD' CO o> " ^" c 

^ O ^ O^ »- 5j • 



r. T- ■- 10 r— 



^ CM O CM 



COO m COIOOCOOCM^ ^ CM 1— CT>CM 
^ to S O CO V- GO V O CD CO »*> CO »- O 

10" r-' isT co" o cm" co" cm" ^ o * to " cm" co" 



-o r- 00 CD T- i- com CO 
>jc3 in inr>~CMCD oi <B ^ 
I- ^ CO cMooeoo coo CO 



St 



u> 


3 


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Si 


s 


CM to too in 


£ 


s 


i 


s 


s 


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1 


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s 




ss 


s 


tngi^Oi^ 


S 




s 


CM 


s 


m 


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o> 




CO 


CO'.- 




'- 

















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^- CM CO ««■ ^ r- CO 10 o> 

r» eMco^ininr--co cp 

CO oo_ CO ^_ a o_ CM eo_ cD_ 

CM 10" i—' oi ^ cm" to" CO* in" 

^" ^oioeooJCMco CO 



■KT to a 



^ o Oi ■— CO CO ^■ 

■iSScooi ^_ — _o^_e» «Tr lo 

S"c2"o i^' —'^"—"10* co'co' CD 

(D ■r- CM T-f-^r-CD to«— • 



n ^ coiocMi'- o>cor-ooto co r«- co ^ 

Q ^ ^-(DOplco »-^30co 5 r- f£> 

9 CM in 1- CO CD ^r^eoSco co co cd 

CO l»»r »^ CO'V 0>" COO)"" --"co to' CM CM 

CD to CM '-in -- Sj • CM 



f^ to o to -w '- ^ 
f*- CO r- o »- '- ci 
in CO »- CO CO CM tn 
1— "cD"t 
'- CO 



to" '- »" »— co" CsT 10" CO cm" 



00 CM '- U 



•W CM O O - . 

03 CO CM ^ (D o> o r-T ^ 

co" ^' o cm' <d' 'J-" •-" ^" cm »- r 



CO CO r- •- in a>o> r«. 
— "•■ yeo coin A 






II 

■5 ^ 



1 



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538 



(B = 

I- e: 



- £■= . 



5 S 



£ — s 

I If 

= ? s 

g p3 



Is S 



5 Q c 

a o-fS 

o cJi c _ 

sSSff o 



Sir 






uo5 



S ? ir=c 



2 g 



Q) K ^ o 3 y 

o S = = E '=^ 
XQ.m<< 



■ Q.-0 S 
: o o t 

jllj 



i o 



* 3 S 

S2i£ 

C Q. S 

5 E " 

S si 

»o S 

ill 



■=" Q. CO 3 

III I 

£ ^ £ c 



a ^ i 



c 



■o ^ " c 

= - "2 m 

O t: S 2 

£ £ S o . 

" _ c - o 

S «1 = ui" o 

•; C " — — €ft 

i s 2 o iS c 

— " = Z; W (0 

£ " .« « T3 £ 



126 



Business Returns/ 1976 • Sole Proprietorships 



sl^i 






§!a 



I t 

* I 

K I 

u 



•a . 



« i 

1=1. 






ao> r^ o>t0|0 I icM^r- a> c* r* rfja»«- ci ^ — i « — eotMc^r^oiio i r- meow m cuooocg O) o^itn i*«;» 



-1 ^ -•-•-. 
V m K kn S 



3:::!S«!^3^ ^ S^S S S^!i9 C S» S S^ 









S2: 



CM (O ^ — ojt^rt Sj ^ 



cr>«-|— I |co>/>o r^ *n ^ ao r-ao "• 



^rt — - ■♦ ^ <0 ^ r^ ^ e\l ^ CO ot ^ 



o»CM|<M I lovtp ^ <o o Otoo *o F^ cNj I w- o<o<stt^^ov I <o m^-<s c* •-coao >/) (0>/>mo con 

32 s; sss ft s 5 S£S si s a «* s-^cssisr s saa "^ sssa si ssss as 



o csi c^ «o r>- I CD I loxcto eg » V eo ^ ^ fls «e lo i ^ tn ^ c\j (d a><D tn i «> 

•^ - SS =S s; K5; S S S S:fS a t 2 - ;«>222S2 d E8S «" 52!25 8 E8SU ~- k 



S 3 



- »>" oooio»- |eMeNj^«— r«- CO oi e50>0 0< ^ es(0> 

9 Q> OTirtcijcn iQiaxoc*) Q O • ^D®t^ to 5 cv^- 

8" o" ^ * n in 00 * p 1^ »-" <o I--.' r~' «o cK" eo" ■v" 

00 tn •-• ^ to ■v *- ^ ' 



So>r».^»n^<» ^ €7 T r^ eg A v <o r». r». e^ ^ cii u> r» c«<o o 
co(D<»coc6o CNi ^ ^ a -- o» oqqq *- a>cjr>wo> « i2S m 



eo • ^ - 






C4 «e cri <o f^ ^ c^ iiopj — eg <0 ^- «» C90<p »o d ocg « •- o cm 3 O to o cm o »- cm r^ 9 o co eo ^ cm <P Q Q ip t^ m r- 

(^ A K Sic\j» o (O ^ 2> CM <n to t^ r^com tf> <2 cm ^ * o^_coeqeqo<o cm c^ ^locg co '-tfjroto m * ^ rt ^ oi »- ^■ 

of «? CO o'o ir> ^"cm"* cm' ^ h-" "^ cm cm"' rC co* V co — ' •-' oJ V " * ' — 'cm' eJ * tncM"— " * cm--" — ' (O • 



oo ^• CMO in m 



s 5 f 



»— o o>»n" oj •— ^oomco 
— = 10— CO— • ICO 

I II ' I 



r^ CM^>■<0(pQOU^ CD 0> 

2 Y a ~3'-' s 2" •"".' 5 ssat 



"" «n(0 0>' cJ ^tfTco'eo 

" - t I -- 



r^ m^tn<o ^ «n 1 

S(o — r^ ^ coo» ' 

O CDCM <» CMin 

- SK22" t8" 



in o tnol<o eor^oor^ >n a A cm^cm ^ 

^ » w CO S <5 00 <D <D in ^_ m ft 9 o, o_ «> » 

a' to m ioai 

A in CO 
CO f* 



incM^--- CM ^ r^ 0)00 « CO o co «b cooioooicm 



SCO o« oD tn a> <p « tn cs o* (O o>0a> ce eM^^cgr» a oiepr^-^tf •- t- i 

^ ^- O)ocnai^.u^2 o ^> coocm n a co a ^ r» cspto^ o Q> f 

T- *- «o oo^mcMeo^oB * • • coin o o r- o in o> ^^ioto •- o> 

" co'^'co'eo" cm" cm" V V eo" ^^ -"* 



r) »- ^ CM CO 



CO CM - 



O a> 9 *-^ \ Oi CMOICOIDCO CO 

S 00 CD r^CO 1^ 0>CMCMCM<0 •- 

* in <0 «CM "— cj<or».r~co ^ 

(sT iC o o) — " ^' Z~ — ' — -' — " 

«nc4^eM-- „-•• 



•- coep m <o CM CO a> CM r^ »- ^ a vepi>- co e\i^*-o o co^-oto at^ 1 
m 00 S o» coo^incotoo uS ft - ^00 <q ^ cm o> 5 co eo »- ffi ^ o cm ' 



»- OCM »- — 



«o «e Of- I— CO *- CO CO CM 1^ »- est o eo o> to u> cmco ^ o» cm cm eg »- 1>- o eo « «eo«- 5 i«-.cMto»- o Qf*.«-<M *- 

« r^ o) 0» 'to tMCMO)CM»- rw eo ^ ^eoco * lA 5— <p Pj co 5 00 o> co 00 O ^ 2 co r^ o r». eo ^ *- •- iA^«r*. * co 

otor^tocM a>— — ^r.-ooeo«»co»ni«».* eoo>^, ^eM(0 0^_>n•-in^A•^~omo>lncor>. O)a>^esiinoco 

op' og jf ^ "> 'O CM r^' in" i— »-' in" ^ rC --* ^ ^ (tf cf o" »— eo to" jp to co" co" * co* * «o co" «> ^ ^ ^ ^ --" ^' eo" *-" »-" ■»* 



tf) m ^ 
00 00 4 

s" 5 5 5: 



CO CM — CM <D CO 



♦ m a> «~ CO esi too> w ^-Q^-oS'r-fM n- «p r^ cm f^ r« eocof-eg 

c* tnocp C3 «o ^ •- <0 CMSo>r^o<-9 CO # *- 9 (p c>i co in co O) 

^ «n ^ ^ in *- coco n co»eoo)eo*-o t- iA -r-at^ «e inmcMin 

uf V^ <-^ esT --'" |C CM W«-"cm'" to ■ «J " —"to V— '^" 



«o e« CO ^(ceocg tomoocMO 0^0 eocMin ^ 9 f^ '— o eo r». to eo od »- ■* e? c^ ^cmo ci co»-»-o» ^ r*i^*-o> eo ^ oo 

r* ^ r^ <PV^9 inminor-. t *** tn co cm ^ o ^- co * »- to — O) cm o cm co ^ oor^tS ^ o to — r^ » ^ cm « r*. ^^ w 

^ o» ^ A^toiiS (or^incoK. S o» e^ 00 cm ■■- e> « o^ ^ eo r^ m to to r^ oj co to — a> 5 to co ^ cm ^ S eo to <o «n r^ in ^- 

8 to cS cm CO r-* cm" -Vinai to" m" o?" ^^ r^T o' cp" o>" ef «p eo' eo' o cm' m *-' ^' m" eo" lo" ^' «> to" OJ" O)" »- in" ^' in co 

* ^ tnr^» eo • coto — »- m 1^ en tj>^^ ft o oS-- tO ocMcooiCM'-in co ^ •-«?»» o — r>~^in 

— — — ——— — — — ■ — — --gStomco— in>^ a 



CM ^ ^ 



_ .- CO CM »- eg a 
•- to ococo eo 



op e ifth-cMto OTCMQr^oo 10 51 ^ 
CO ft T-_ ^ r^ • ^ eo, to ^. in 0> to, C» to 

8"u>in^'to' 
r^ m in •- 



P>CM<- to 

-gf»«. ^ o» 
00 f^ to 



CM »- eg 1- to CO ^ c»> •- eo •- co cm v eo o in cm eg cm i- 

- - r>« CM 



o> m V to CM o m CM r>- CO 00 ■<} r» coo^ o eootoi'i O otpo^ tn ^' r~ 
in T-^ ^ wr-.-wmr-h-^ to « toeo^; w cor-^to S coAo&tn 1^0 «o 
CM <» ^ <D to t— — in r^ ^ « CO o* ^ co ^ r^ inoinco »- »-vrtcg o 3> ^ 



-CMCM .-eo^- .-»-(0 



f 
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633 



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111 

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s= s. s 

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III 2 

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£ 
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I?? 5 

i-l S 

2 s 1 1 i i 
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Business Returns/ 1976 • Sole Proprietorships 



127 



•o 
» 

3 
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e 
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loto eo *-io^o> o> too icM e\jto 



" i3 S38 5 3 



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o> o a» ^»- — uio(Ov 



Si ^ -T ^c 



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^' 1-^ CO T^ C\( ' o 

CO »— (M e\i cj ^ 



?s s 



<o mcNjCMc 



c\j cocoift 



- I CO »- CO I ^- »- 
ij A CO V tn CO 



•R 

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€<j CO CD m *• ocsceotomoj co 

Rcj ^ fld cJ eo--'Tr^iriuSo »-^ 
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CO »- r^ o> 
V oc\i» 



CO t-, c\j c> » ■^ p I 

So CO ^ G> r^ ^ 
^ eg CO CO CO CO 



<^ M (^ (D>-icsj CM— icor>>- CO «e (O (oa>(o o 

«e lA w <c)tr>>-^ egin'o*-' cxi u» r> coto— a> 

^ ^ey V CO* «to ^» r*. •- cm — u> M 



o r- <o r» 

» OJ CM t^ 



O »- CM CM r^ 0> CO 

uS a» (A ui CO ui ■/) 
^ CM — — eg »- 



I PIJ I^^I^P'-CMCD "«eom»-tDO>CM I 
ce r>^^oicpa>uS<vj d -v ci id oi r^ to 

— — ■— ' ^•-CMCO CO«-CMCMCMCM^ 



^ CMCM 



O r» f". 



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CMcoitntn (0 ro ao r>.CMO> 
^o oicvi o «o <B POCM 
CM* * CO « n ^^co 



CO ^ CM «D m r». 









« «D K cdtn CO tnotn^OJ iA <o m coc&2b 



* *R. *S. 

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132 



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134 



Business Returns/ 1976 • Sole Proprietorships 



i 






llll 



■3 



1 1 






I O^ ^ M 



^f^ »^ •-a>r>~i/>vr>~(M <D u> e\n/>'~ • «*^4«e^ -^ oa>t/^(C> ^o* r«; 



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!>. CM* — CM CM •- — 0» — CNJ <» m CM ^ R(« 



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to <o <o o> 



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rt CO — • — •*» •- 



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5 S S" as' '" r-'S'rfS <»■ •* S ■-'«.' ~ 5 as S £S! = :=a~5 ■ s -"s 3 "SS 



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A O) o> •- V- <P (O O CM O CD CM CO r^ r- 

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co(0«n«*-o^eM cnJ pOPo >na> »<», 

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Irllll 



Business Returns/ 1976 • Sole Proprietorships 



135 



Z 3 * ® 



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cotpA eg r—i-oin in o> ^ 
cofDoi^j- to ^n-Sca in CO »n 



S<Q O « ^ O »~ r«- « (© « ■*!■ CM M «Q o (0*n o 

in ^ oSqcoo} ^cMQ>CJf«. t- ia S eo opr- ^ 

in tn to ojococj ^ o> Pj cm ^ t(> c« co m m oj ia 

CM fO CO Cp"0>"* 

rt 0» ^ ft to 



-moomeo ^r r«- to ^ »n 



CM ^ 



in tQ9 to ocpoiCM^^r- cm oi IOCm *9 ocoio*^ tn oeMom cm^ 

<D uSq cm ■^qi^cmocO'- to t f^cp c6 «'aoo>r« o inoJto* tpuS 

^^_ CO t^tD_ ojtocMOineo'-rt --SjOOTr-tooj r».T-o^oo^eo 

« o>ri ^ 0)"eo"f>-'o>'tD"" o" cm «> ^"»n rC mt^^aS cm" ^'co'iricM' " p— " 



So to 5'5toh- QtO'-o>eM en ^ uj o Qjeo ip g -r-a* g r».QcoQtoQ»- « w qcm n CMcpcpo r- CMneom tpcM »- 

1^ lA co'vcom o^^coto to •" * oo oto 9 * com * f— ^totntfttB^ oj t- iStn in »- S oi ^ f- ^ »~ o ^ to eo o 

0^40 mto" CM ^intocMf* cm • CH '~. "•^. * *^ "^.^ *^ ior*rt(DO»o*- o <» ooo eq_ T-r— oico »- r«-^Oco eo a> S 

»-^ T^ <»» o>in o cocM"tD^"o> ^ » co' o>»-" V IA eo'«-' r^ to*-"*/! r-*'tn --"cm" cm ia cmco oa »-"t-'cm*^" co VtM--'T-' ' a> * 



f^ CD ot^cptp r— otor-*- a> ^ <o o a>r— h» 9 r— r^ <p cm a> r- co cm 9 g> r>~ 

^ ^ tooinA i-iSm^cD tt >A o r^ »- r- K. g cm h- ^ eooo^otooo> cm 

_ ^ ^ tnScoco iOT-_r«.oboo 06 ia ^ ^__ "* *". ''V ^ "1^ * ^'".^'^.'^.^'H '^. 

in r«r c^ (no>" o> oS o>ai^ ■^ of «o rf r-' mto ^ ia 50 tf oojiocpooQ 

IA <n 3 in CO co to as ^ • ^ o 9 ^ r- *- # w o<S e intp^^Qw 

CM ^ ^ O^ • — »- T- *- d» CO •» ^ CO « oj ^ r^«r— rt« 

» iC cJ cm"^" • ^ CO ^" 



0> CO ^ 

m c3» ^ 



^-^ CO OJ^-^-co r»- o^ojr»- oico 40 

Sat tn o> CO Cp en ^ tocpcoco coco e5 
r». ^r r- r«. in in 1- »-®coo o^ co 



S eo ^ 



S^- ^ cocotntp a>totpa>r~ to a cm to coco g A tn ^ 9 p r- *- r- cm cp g 
r» g cMtocotn o>^^&^- r«- ^" »*. in incp A ^ opcp a oi^oscop^c 
to K. S o> ^ • TT minto^co to ♦ 1^ r- oi ^ o o^ r> o-^cMino>Ao 



gf e' < -'r 



o cocMtO'-in in ia ^ 00 »- to 



»- Pi totoiQ ia r~mo^ Q to pj ep m o p> «o 

CO CO • S^ rs "-QCTS * CO CM p o 1- oj p 

o> CD r- a> CO coaoa»o in o cQ o co coco in 

co" o <o"(d" tf T-" into to" tn ep"co*i-"co" »-"in »- 



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136 



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■5S 
1 1 



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-- to o> r^ «o<D I 



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8 :£ 8 iiiS £ «t!i38 



»- •- CO I Otfl I 

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O to r^ '"'^SB ° SS 



c^ ci^cn tn IV M oc>f tn o> r«. o» — c\{ ^ o i 

5 «£ a 8 as;*' £"28asi£ 



|tnr».OF^ot£ico tO'^or^i oao i 

8.;: S Ki888 3 888 3;d 



■O ^ O O CM 



2! 8 a 



~5 a Hi i si2 sj a 5 sis '^ -'^tisfts « s! ss '' as88 a taas as 4 



to (O OB 



I^CMItO CO I |C^JC7 CO V> i^ CD^ Cil V v^ <*>c> f«f oc>^pc\)«E>ap U> <D lOO Of cor^ooui « COC\{^^ r^CNJ 

0)0 fitrj (pr>-'r^2'**"^^^J^ Wtbcotni-^tboir^to*^o»s^ tb^StnuScocor^' tba»g^Q^Qr- 



8 » 



go ££ -. sQ22t s 2888 8= 5 



tp€0OC0C0C0'WQ|30>r^OQCMr«.»-«p MACOm-^CMWU 

§~ CO »-" f^'o" CO eo'i— " .-"r-' V " «o flo'r*-' cm of *» co»-' »>J tft»-*V^ 
u> in 3t s CM ^" • c^ *- • ^ --co 



ill i §sSI § §iii li a 



^ m r^ o><» 

tn ^ tf> c^o 

S" •" <5 COCM 

CM * ^ CO 



- • cm" c^ cm 



(O CM ^ f-- in ts I 

— to Ift — CM ^ L_ . 

to ^ m vvtntn«D* 



5S8S S 






tn CO en cMeoo>m to to r*. ^ o> o ^ ^- cm— v • t- •- to co Q»-tr'-cMQ^ m r«- — o co 9 cm ^ o to ^ r- o> •- ^«. q> cm a» 

5 S a iSE2« isa8S 8-SS3SS SSqSfe SSftSSXS 2 C S38 S 2^5$ 8 SSSS 88 S 

od' o <2 "^"q 1 »« '-"■ I cMcw" co" tg co'to" *- ««i' eJ •- •- «f "-VVco'co cm | ^.^ * ao'co eJ" — '« W | coVtncM V«o 



S S S" 5S J £" ="■ J 

CO *- 04 CM CM I 



S? I t 



S CO 



— V* CO cm'* " CMCM — g e>in cm cj" V V" of f^" W' »«»*-" «o" " eo' ' *- " ♦ e>JeM— 'co " «\I »-'* * »- 



S"orfr-*fvr«"* of*-'* •rt'co •^"* «r •• 

— ^ CM — 



t«etog)coeom — iQ(omr-<Mu>o«poC4 ^<oeo 

^99 ^ *- o CM (O CM r<- r^ a> ^ r<h m v eo 9 ^ <oA 

^" Q to (o*« CO ^-'to'" ^-"co" cm' • ttf csTco" • co' 
^ CO V to o> to • 

ffl R CM •- 






r (o «- — 



gtft Sv ' o> 5»-"B" ^ « • lO — — S ^ ?g«M P ?S3StSSu 
(or^cy (O(0'r-co>-u>* ^d>«-, cmm air>-cMl/ic^«-4t7VAAid 
«> t/> Vo o" •-"' »-" « CM ttt r- w - 









SCO CM CM to r«. CM <» to 3 r». CM 

CO to <?>»—• o ■*•— coooeo 

n o —CO r«- to ^ • rt <o 

S" • »*r tOOO CM •-"' CM* 

CM Wl lA CO — 



S 5p 5 to CO ^>. «o CM— (n — f>^ 9 (p to (D CO r^ 

V —CO •- of »^rC — "— 'csT 



?ii ; iSii I s*S§ §? il 



a» CM — 



I" 



a: 



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OSS 






\£ii iiiss 



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Sam 8 

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12= I 

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W' 1 

S * s S -D £ 

mm 



Business Returns/ 1976 • Sole Proprietorships 



137 



^1 



Si 



iiii 



II 



1 1 



S 

a o 

« I 

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9 



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£ a. 






^ a 

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1= s 



|f^ in<0| |ai ep »« to pc\j| p « ^P "* Oi<Nic\jc-)inp-»i; ^ p icq^to OJrtc 

_. .~ 7X. ry urt tr t^ c^ lo <^ «m <n uS ^- in — m -Sr -i oj ci u5 Ti lA !Q ^ fl- Si - 



»- <M CNJ lO 






I ? ^. I I I I 



■^i£»<»0)— gj ^a>*-F>^aDa>iiS^^in'-'o irierjw* eo^ri c6c6c\ir-.'Ain-« 



intM I CO CD 

S' ^ ' o -^ 
eg ^- r^ 



I I I I 



^^ csj CM rt CO c^ 



pin«»n»-;r».p i »- imtDco lojpo) »- »*-ep '-•- i 
3ro--^^<OQjP iri CO csi ^ <£> n <o « u-i (D O) cJ irip ' 

rt •- cs( ^ cj ift <^ CM CM m ^ CMcocs 3 t- — ^ ^ cort 



r^ te ^ 



^(0|-^ pO)| I—; p p ^ inpoi OB •^ (0-- p tn»-o*-pinp in 
into ^VH r-^ooQcJp^h-ri oc>*p^^e^o>eric\ico<Dr*.I 



f^pcD r^air>^o6 p eriiri^'co -v--^ 



^ O r^ coco 



"- »- CJ 



^5 S 



1^ p p -v r^ o ^ p CO »- p ^^ 
(Oroor^cr>r2iP i/iin-»«tfinh 



■■r-.pevjp n p ipp*^ oicDOCo o r^mp^ o> to I 
rcooip^ S> fi (0^(d iriiriin^ -^ oiesir^'co iriiri 



cnIoioco rv!cn-«^''«mr>^<eeocdin«D ocmcm 

~" ^^ CM •- «>« •- CO ^^ '- •- CM 






^ ^ ^ CO "«■ eo ^ 



I —; p p CS{ p ^ CNj 0> ^ CD — fv. CS(CM I 
COGOCO coeoom c\i oicMcoco ^s 



S<p CM pp< -v mpr*« 
t^ io r-. r^ CO omo)^ 



CO V 9 — u 
to CM * ^ r 
c>r cnT 



to OO CM •- 






CO c»i r^ Ti- o p. 40 otn * -w cm — * '- r- fsi i^ f* cm cm co 2 o m ■^ o r^ ^uSSco cSco K 



0» CO CO c 



;cs " 



s s % 



m to »- ^ 



ut cooJ ot oooinr^cMcp a> «o cpr^^fM r^co^CM as cmcm^o) at r^ tv 
p» o CO 4A r»- in ^-" CO (O <d' (o" eo ^ " o a> «b •— »n p <o f^" m" in* V iri r«-' v* ^ 



pCMCM^^I] • IR»- ^^CM 



p. p_ CM r-_ as <5 ^. <^. o_ ai_ ^-_ co_ -^^ t««^ cm ^ >- r^ f^ cm 35 v ^ m '- 3 o cm K- 2 

^ ^ ^»i m ^ fvT m fri" »t r^ <rt" i^ rrT ^^ ^J" r^ ■ j-T ^^ I ^*C *^ y^ t^ ^^ j^ ^*r ^" .^ » r T 



CO<D 1^ Ol 






888 "» |§|5 S§ 



I 
I 
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^' CM a incM |(D a>coai* 

^ o ot — C3 'in r^^-«f- 

O* tf> f** O ^ ^^ ^ CM CO 

S" ip of 

o <o 



s s 



* — OJ CM •- CO C 



2 CO I*- CM ^ CO 



CO e» r^ S3 



a> in CM r« 



_. . _J (D p. - 

in p^ ^_ <E CO i 
^ <D Oi a> <o 



■V 0» 3 (D O) —■ 

— to eft CO CM ^ 

CO p^ CD TT m CO 

a> ap co'cmcm" 



i ?s 



CM ^^ r^ p o r^ m m mcM 

•Tcoin * ^pOTo r^CM 

CM ^ p^ in ri ^_ p in o r— 

CM in p'ttTco'^*' (o'cm' 

CO CM ^co^co ■— ^■ 



§* ^ (DCO O 5CM-J-* 

in C3 cMi^ ico pCT)'-* 

_copino> <D S"— »- 

O et to r^~ (tT Oi oi v ■^ 
r-~ o *o <£> cT) • • 



a> o^o »n 9 ^ CO p cMcpcop'-a>o 
p inepo ttt C4 ■^S w tpino^'-coap 

w ^or^ ^ CM '- o tf> oeomotOinS 



'.- s 



CM •- to h- in cy O) 



« ——(Oh- ^«cD^ cj) ^ 

CM coiocoCM in p r- in in r* 

*-_ ,-^^p (Dor^^cM ^ CO 

^ CO CO r^ CO ^ r^ oi CO co 



_o> ift CO as 

' cm'V W 



*. ^. "-'>■'"'-'- '-o^tfim ■* * o» KinS in S —^ » (0*Oic\l»u5co rC <o cyr-;S2 ■qr^-So " at^m^ SS S 



p. p. p. <\'-." '-. Sip'^iCM'W r. »-_ S_ p,co_in p_ « op • 0.eo,<~-_o><2>?M^ m in cm ■^ -- cm K eo -v P r^ P ?i S» « oS S 
* S ^ CD in f^ o m CM * in ^ ^ cp « oo" ^ to co »- cm" cp" in" cm* p*-' r~" cd" m" in ^ lo * co" oi of -— " oo" oi" ao" eo" cm" m* co* cm" v" co" cJ" 



3 5 3 «S = a SiSgSS g S i 3SS R S fci 3 StSSCSS S 8 SS^S SSiSS S SSSK gS S 

r' ^ at oi^inm ^ oi o> r* ft o cm o o>co(S o o^ K- ^ ^ (B co cm a» ^» r». p r^ o o> — o> cm cm m r^ >- * o m cm cm en v tn 

s s sf SKIP'S" s?s>"s" s sf s ssft" a a ss" a' g5sss"3g g r sr'ss cgsc" ;? ssss a=" tf 

p_*ococM_p -r-c^cM- CM ptoco— CM iA?<-«dArv._co2.in-->-'>-40*cMco9 cocmcm .-Scocmcmcmco* 



CO ^ CM CM -- 



to tf r- - 



CM CD e pmoi a 

5 K ^ coS • p 

iC ^-J" CM inm" h 

p lO ^ CO S '■ 



m -- 3 CO ' 
^ to 5 cxJc 



;s s 



lo r~ to CM 



•^tbiriS 
coincM* ^- to »- to cmcm"^" cC 

'- • * — CO 



• !fi9 ^ -- ^ o> oo 5 m in p g» ^ e i^ a ^ p o> r- »- eoco^p P* o 

• V^* p oj" CO oj" o" of eo' «" •<r to ' •-'(o'ciT ^"oco"'- "* "»'"»'—"■—" — ■_ ■ -^ 

— — * » *- CM Kj rt — CMCO CO CM 



CM to to V m 



O 

o 



If 

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sss 



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ssS 



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g fi <0 3 £ 
I 1 1 9 I 



I 



138 



Business Returns/ 1976 • Sole Proprietorships 



f « 






%^ 



1 s 

a 's 



t ^ 

if 

o 
u 

e 



u 

cc i 



« 
|2 a 



S 



. ' - J _ _rj eri ' (ri r*.' — ■ e\i «o 



•6 o cJ moboin 






8 S!«: 



est O CS( I <D « •- I 



Stor-or-loo ||||(rir-<OK. 



moo»-r^ vru|«^moc4tn^c\jo j 






»- <>i<\* 



«ooc\(|>- lill^ looino) I 






I i: 






«**2;2&iSi '55 55:? S3 SIS? S^ 1^ 



r^ tnmcg 1^ i m i 

S' lO 3 Q l/> ■»' 
^ rt <o ^ ^^ 



5 I i; 






rt coo p V 






eoco^mrov'W I r^ |^-o •^ ivr^o 

— — OJ — rt^— ^ CMCM ^ CMCM^ 



t*> *7 p lO If) O* 



3 3 






<o CD at m CMCMCM ut 



_; _, ,-, _; _ ^ I M OC 



i ^ CNji. ^ 



J— — •- rt ^ tM<ne^ei og ^ 



«*optDtoc5 «i|r-5 0r>e5<p<p— iO <0'-i^»«trtpc? — *-c>jco *- 

cjCM«>rte>Ja>'-^ cm— -f-^csi — ^— A as 



S«- p »— m (O c^ ^ 
r^ w f* o> h* *- c 

— ■-co 0> CJOfl-' 



• <M ^ t« 



""So 



»^ CM rt CM m to • 



«p r- r- o>pr^o> lODir^m oo Ot p cpco^ »0 •/» wip^ »-o<poor.j<T>— t v r^ t^ t^ cm > 

K ^- « 23- CM rt r«- CO *" ^ **1 »coco * cm "- — a* ^ <o ui oo ^ <o oo c^ (C — cm oj > 

IP oa of 3>JP" o" CM —CO V V «o — Vcm ^ rf co" ^ ^' p" — ' <o cm' cm to" — " Vto" a» ' 



) p~ r~ to ^» p <o r^ i/> *o 9 SB 
or-'csT CM CO CM CMa> • 



8^ p T- CO 00 r-- (p o Oi to <0 oi 9 p CM i/> n flo p co h>- r^ cMppu^p^^ m r^ to (7> cm cm <o u^ rv. ^ co est tn to •- •- n <D 

p « eotrttoto ^05^-«^- 9 Q p t^totp ^ p »- ® «p — oi p 5 <B — o> (^ n o o> co co ojocm- o> — rv. oj — o> aS r^ 

r^ a> CM — iNiui*- i»._u\in — ^, p M^. ^ 0)«» c* * tf>^* f^pto*! — CMto n • co^cou? ** cm — 00 1 «too^ i*-eM — 

«p in c^ W ep CM cm" O)' «r I a> — * cm" <p to to" cm to* <o »-" oo" co to eo m" V «" — " co to" I • to* p t/> rf cm r«-" cm —" eo V o' ^' 01' — 

pg>'#CNjO|cr)--CM«[|eMT^— oo»-^ i— •rt^o>*-co^|co,»o ^coM>CMca— ^ — 



- CM to CM oj in ■ 



r- Ut r- CMpCM*- <p >/> — CM ^~ 09 CM 9 OCOtp ^ ^ "-^9 — 00 CM p CO ^ — ^ ^ CD CM CO 

S«r ^ pntn- *(o-<*«-r«. 9 ^ P ^uSo m* cm cop* oScopcMCMto ' 9 f^ — o> S 

* ^ ^CMtntO coco — ^-CM^ * *R,^ °L^ ^ • O^tOCNJ* 0O--^*CO» CO «l*-0OtO CO 

(O p oe o"p"' ^' cmV* ■ o> r-.* t^ p co^'cm cT p p'cm'p c-' cm' •»' p' cm' 9' 

*- M A * CO CM — - • •• * CM*--- CO * CO- p CM« — iftiO to 



to •- eo 



r-Cp»OCM ffi CMOCMp p CO CO 

r^CMOco »- op'— oA pp • 

— (OO)^'^ o o»-r^»— Coo> 

Co"co"eorC cm' o'owp" csitp" 



Sp CM otoo>p pinmpcM cm w ♦ ^3*- 5 <*< r* »n • 

A ^ r- p — CM incNi^tStn v p>. cm o A cm p «0 — — e 

CO r>. — ^* u> ^tnppto in ^ r-^cotor^ A ^ co — < 

3' pj • cm"p" — —'»-'" • tn cm' of —I"-.'" • *J »-"• M 



§ — — eo — p p 1 CM — O— 0» pCOtOO CM 

CMp^CMlAp ' ^ CM ^ p ^ *£»■*- tT 

CMcotDco* ^ to »-^0 0» eo^r--r^ 1^ 

— eo" VcNj" in eM""c\Xo»' cm'* " * 



l0^f>^^ eo CM — 
CM — o» — ^-co 



S^- CM o>i^cM— - tO"-r»-C50 CO CM p oop9 eo p cMp^- toojp»-i*-pp I rM o>cop ^ t-oiooio "W eo»-M^f^ --to 

A m — to r- <» r-9pe\j3 P 9 P — 5co ^ rt co p p co r^ 00 oi v S to ' cm — tooi in e»jr«-^m o» C>0>oo o in 

^- A ^~ r^ in r^ cotonino At n a> ^ a a> eo at ^o« oi 00 co cd in r*- cm to cm ^- cm r> eo^h-co cm ^incouS ^ to 

CM 2 ** to'cM"" to "^"jP* *-" V — CO jp csfr-'to" to r-T to — 9 — tp cm" a>" co' ' — ' • " •-'ivT uf o'lneo'co" cm »^*— — v" o> 



A ^ CM 
^ CM CM 



Stn to o» p to — iTCMineMo t **• ^ otnm co to ^ cm 9 — r^ cm 3 eo p cm 1 c* p — — p p in ^ cm — eoor^to cocm o 
•- p n CM — o> r^tnp— ■— n lA CM r^ o 9 p in p m ^ ^pcMpknpcM ' ^- d»Ao p PP^eo — eo ^ ^ ^ in r^ ^ 
^ ^ P cOO- to ocoototn CO f* ^ in ^ ^ p « O to r- 00 o o 1^ P cj <e coaseo p — r«- o ^ m o tn r- r- ca to ^ 



Sp m (Nip s> CM CM — 
PCOCOCM CO*** 



CMr«- CO p> in — — CM ^ co co ^ cmco- <ocm" 



S r 



tomcM CO CM 



in r^ tn co^r^in ffl'winpi.o h- ^ r* PPP cm 

CO p CM eoti- p pcM — Pa> oo r- p in o cm r- 

0t f^ to tov-vto Peo^ — r* a 0» to p^_^ K 

S~ r*" to' eo' o>' eo' a>' — ' eg in o> h-T of ^" cm' cm cf 

^3*r" ^^r~*5 ?^ ^ ^ ^^— — 

CM ( 



CO h- <£) p eo oi 00 m — m r- ^- P P P eo to en r- to p to m eo p f-. a» 
a>p •-<»^pe»pto r-- ^^ cmoio p ppa>a> 1^ oojcnj® Pco n* 
p*_ cMp— or^_^_in CM m in^-tD to ootooi — coeMino CMin u> 



S 33«> S 



»*i p 

tT eo" CO p CO CM p — p ^" ^ * — " p eo r-" of c» 3 o> V p" V "*" ai o in eo" 

«e ^^3 t'^SS °* ^ -* CM CO o) o to r<~ in e^inmoo -v ai 

c*r CM * 



^ *- r«. eo r- o> p p cm m f- — g 

a> o» p p eo >n in ioinpcMg p 

^> ^ in p CO o tncootoin A 

»« tn in p*p" r-" t' cm" — " cm a> v' 

^ ^ o oco -w • * • 



CM p r^pot CO pr^a eMpr--tDmpcM o> ui pr^p p cDinesico ot ■-•-r^eo cocm to 

o> at CO p r- »- ^ in m 6* <3> p p r- p ^ — v cm to h- p p ooxnr- to cm in ^ Cm p^ p 

t(» w a>_in_i*-_ CO n^ ■v_^p pppf--._p"-^ cm r^ — »-p A ^eomco cm oatotov cbo in 

CD gf — r^'cM CM lO V* aa ^" cm" — r-" eo to — * ^ — *Vo> of — "cmoJcm" V eo" cm cgcg" " 



68S 



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Business Returns/ 1976 • Sole Proprietorships 



139 







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v^<7mna>|eq ||||^. *0 |'t*'*<'*| 
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8" ^ »s" s s api »" 522&;s~s sf ?sa g" i^as? 



Scj u) r««. mm 
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§* C* t^tS IS Q«»-cMe5 "- «» «P ooeo uj Q eor~. r» o cm « f^ o 5 1- o> to otoo 

•I 1"^ *» "-. '^.'*i'- s?**^ CMiftootoSic* ^ •^.«l *1 r^tomnoibt^ o A Si-vto 

e>t ^ r^ 99 s' cd'cm* «p r^* I o cjm^ tp to to»-' t- oT a>' en" m" cm" i—'q" cm wff ccfto*-' 

SZI^ I *?^ *v* I •T«y* oviHj M cM'.-»-h*co<o»-CM«-|^ 1 «i»*cMtn 



W CftCnCOOp ^ CAAmCM OJ CM «p 

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■ m otoiQ V in Q^ tn to dS A r^ r^ tn 5> I ^ a ^ r^ in CMtpom *- oS^otO 

* --r-trt O ci Bt^ »- ?5 1^ -^f »- o 1- a> oj^ »-£>co oj^ (oSaSS^ <» ^cv|5cn( i 



■qr o j^ n A 00 



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lis p. ' i SPii £ p I III 5 K 1^ j| sgsRssg § 5 ?§? I g§|S S 8||g g§ 

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^ ^ cotA OD ootoca^^ ui C4 <Q n 1- A{ ia ae m?^ p^ StotSr^ncBS 
* « T-*to A io»-'* • <o CO • ^ cni^»- 01 «f eocM CO »-"«>»-" CM oj^rJ 



A tocbtn A r^ o ^ En m ^^^S sS 



^ ^-eo t- »-mco» 



1= g ' »S '3 ^i^^^S ^ ^ § &g§ S 

r^ M v^ Sa »-. '~.<^'-.totR fri *" •% "^^^ *\ 



5 538 i £C;SRS2S 2 S SSS 2 2X22 S 2SSS gS S 

h- ACD r*. t-eCTr tO'l o"tn »-" • CM'm'A » cm" to com" o" i^"tMr«-"tD" tncsf ■ 



Illls'Si&asiSaiil?^^ i Sg i a§§5s88 I g 8p g iilS I SSii !§ g 

E ** S S** *" I5*J~* * <o "> * <o inAj- ^ i*r ■^"ca CO ■v'cocMcoeMr-^CM * ^ ' cmo> cj f^co"to»^ cm" tn^-'^^oi cmco * 




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140 



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I tf) 1/1 o <o I o CO tn 
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o> m C3 ^ 

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— — — — CO — * »- e>ic\i *- ■•■ — — •* 






r» to 1« 



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r^ — Q o V « tfi CO 



in CO (O <A 



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r> to — cj in ^* 



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r» » « » — co_ •- co_ lA CO o> O rt o ^ S o» 

tn in' ^ o> — If) * O) • co" TT — ' rf eo* o" — •« 

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r^ A eg -v Oi • r-^ egapa>a>co to a ^ ^ptn^ 5 

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■niScgco- (— — . — ^ o»ot— — * 

« -w - ' I - I X, - - 



8— A r- — cMOmoicoco -^ <0 — (? to » tp r 

(OCM P^ tOcoOAOinO) m iAr--cOO ^> O^ 

tpco'o'cM' « inr- 

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li m* — — — ■* 



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CO cM»- 9 o*-ocoQ leo f*- otcooto <o cg^cDtn eo o>CMor«- oico ^- 

5* OCM o cor^- r~te 'cm q <p — Ato r^ toi^e»eo co r~.egKco S a> to 

» ^f^, •^ ''^.^'H^'''. ^ *. ^<M^<M • --r^co'- ^ o>co«-in A<D *n 

S^ in r^ tn" ob a> o" — « cm" to'* o" cm" • rC — V eg' co* co" ^" o" at r~" ob * 

eo « O) r^ — ^ ^ r- — rt cm— o • O eo -v irt lA 3S ^ — ^ 



S« r-r* 1^ QCMiA<neg •- ^ r^r-^ o) 
coo* cov — CM-*— • eo O) S eocato- o 
fC (if oi' eo to" -— ' in ■ r-.' eg' * o» to" eg' — ^ 



CO Qom tf> cocor^m<- lo o> CMntnoi «e eooor-r^ r^ oicmiacm cmcd a 

^ r-co O ■— "j-ooo^ '•- ^ ^'— mco * •-p^tpcp o ^cpoai^ h-»- w 

« f^.o. to or-ocM* to in ^- oco <o oomiAS f^ — ooo— in»- R 

W co" — CM ^" to" <o" ob ad co — co cm' --' o» • rC »n" co" cm" in" co" co" cm" to " 



Seg r^inicM otwineg- tt r^ o oo<» tp 

0»^0>'- O eotocM"-CM CT> egipT-CMeg o 

— " eg co" — — co' to co' * oi oi' <o oT co' -o-' cm' eo 

tp^»tocM«-«-o lOCM^ eg 



!> ^ CO O 



— CT> — — CO CM 



■¥ • coin — ■— eort'* in eo«-ooeo cof>i '•- 
tA to'eb e o>'oi"m"o r^" oj— "e»"» 
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e^ «o in — 



•V O) te oiAO>r>-nr^^ •- MOtoot <e oega>>- 

r~-^ V AO'— tncMQco op incgAco A diAcoO) 

a)_o_ * CMOr~._co--iSco in r«» cm-* »n_ *(ocof»- 

" o" — co" co" eg' cm' c^ lo" »--' cT cm' — ■*" f*-" 

— — CM ^ A CM — 



in eg CM ^ 



SO ^ cpa>iO> o>»-or-.o to ^» g> --^-t- r^ h« egm a oitn^co^O'^ ^ ^o«— o tp cgtn^co m •-O'^f^ om o* 

* ♦ to '■^ 'O eocot*-»-CM r^ eg a totoco cm ^- ■vco o> coino'vco^in o oiom* o tooCMos oi tncgeooj "-r^ i^ 

o o o *— *, toOtD_^T-^_ O ^ w ^. ^'T. ** • ^'^, *^ CT)_ootcmco»-^ r^ tncocgca r«^ r^totocg to a>oeg® eooi O 

CO V ^ eo' (*-" r>-.' ev CO in * r~ o • **> w tp cm **^ «D co" co tti ■^" oi oi — o>" cp" cm' — o cm' ■^' ■*' « ■*' r^' to' oj" ^" co as" to eo" eo" o" <^ 

^ eg o> o>eo o eotpoi ia O a cm Avto ^p cp coin oi inmtoini^ioo co 2«-co<- ^> coor^O to cooiinr*- ^ en ^ 

r^»mcM»- "— « CO Oooo >« toto O'-r-inoioi "---ia cmcoo ^co* •-^'cocm^-co 



CM t^ — CM 



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Business Returns/1976 • Sole Proprietorships 



141 



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ssg' i 



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h>: oi tn 01 or ^ « 



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~8£ t S sea '- £i"S225;S t SSi "* =2a S 22518 2° 



^SSSMI mm: S, 

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^5 



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88SS 2 S St S SSSSSSS3 £ S SS2 S §838 ? SS^i KS? 

r»S<-o o n a>n c^ (OWCMoiocor^ T in *-eDtn h. !otn«cM <o a>r>^coco '« ■? 
lAcsfeiji-^ lo cJ" •-" £2 'O'P'^nin cm" •' rf ' u>»^" r«.r ,~*i-«.*r--"e>j (C^'cmco cjr-" 



S 28 



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^ r^ c4 ■ • • oj •-«r-- A •- • • a* eom^^i*- o ■ n esi*- ^ • Sncsi • AiAn> coco 



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11:22 SS9S S S 38 S sa^^KSS $ 8 .^8S 8 SSSl S gS::i §S I 



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99w<o ci "» CM Ki <Q eoco^S^r-w^ 3) 9 ^900 w r^ in o> o) u> Sincjo ineo « 

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— --"—"—" — — ■— "— " — — " "— ■ .-— - -- • — ? • - •^* y^ (d'»-'V^o> <o co"e\i«*"(D CIO 

— — ^ -.— . 00 in CM CM ^ 



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of cm" »- eg*-" •-'of CM 



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142 



Business Returns/1976 • Sole Proprietorships 



1 



1 >; «> -. 'n I "• II 
K ;£ 8 8« 3 



o> ^ un C X 



soocgmr^tor^ i^ 11^*^ |nco^«■ |co|it |f 



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►^ -^ S 88 a SSK S ' ' ' d gCSSSSiZ !S K S ' SS8 S» SS 



T <i <;<2 IS I I I I I I ' 2 SS I 5 I IIS SSSSS IS I I I I I S IS I I i SS I I • I ' 



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m r» I o> o> c^ 



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csi 1-^ u) oj ^ in <b •«{ g> c4 thr^m •--(£> r>^ to 



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i>^ N «D in T- I Q> r- iioAv c^ I r» csjnr- cm in toQ n cu cj co <o Q o> o> o> a r^cuo n to oi r^ to 



Sio u> 10 >/i on 

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coniotntDimcojcDr— COO l otcouitOQ inr-.CMin*->ni^q><-3^a>«r»CMinoco^tocM -v ao m tn oi tty 9 I 

r«i C4 o m 35 If- 00 i tSt^tn m ' (p S ^ in OS at o »- 5 tpmoS^ooCM Si ^ cm -^ o 5 ®03Q r- irtcMCOTF 55 3 * 

«D 40 CO O n O CM CO O) •- CM *t ^. <W. ^. "^ «> * CM * ift »-_ CO_ O O ^_ tn r- O lO_ (D * 00 rt_ * *_ ^_ r-_ — _ '— _ h-_ CM. o S 

f^ ^ ip r-* A cm" ctT co" co' «/>" m" »-" ^" o)" I*-" « »^ ^ I «tf ^" ir> o" o r--* ^" co eo rf *— ' 00" 1*-" r«r co" m" o> p" co" ^ h-" ■v" 0" cm o" 

u> CM 9S coKJ I • 1*1" *** •- "J • -' CM CM CT> — — — »n- M--«-o»« CO ?j ?si • <ceo^» <o — 






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oitAwnaS as^ r-«cMm c^to^cMr* r«^in»-r»o>r— ^_^cm»— — » r-_eMt*>t6*-or* —oScm—coco 

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rf o eo eo*m — " cm"' " "w" cm"" »- 



6 1— A tn tn 



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r^ in ^ (D so 
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tr- — CM r- (O CM CD "W CO o> o> cm coco<p o» mtotn^ ^ (ouj^-r— 00 I 
«■ p 9 (DScgpCMuS<D 00 r^ • cm ^ fi oS — cm cm SooAq Km < 
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5^ tn OQ I CO tS looQ ^ I Q tntOtO w eo ^^ m m$ — tAtnK— r^ 9 — incM cm mr-toA r— — co co ^ o^ 
^ to o* in <D cointD in ^ uiiS^ co «S ^^ A o o eo to r- f- o> r* o — co to r- v cm tt fu cm o o> co (D r- co 



CM to CM CM CM* 



CMOr»CMO|inoio*'^p«''- I co— oo^r*« ^'r-5 0tDg>»-h*o>eMptrtr«r«.5^«pnincMco 

CO S CM torn I— c? I ^ f^ o> o> I 9 p — <i p cm 00 to q toOi^'^tnop m f- <pA— a iA p to p 

p- o CO r« 3 w CO in CO ^ in il^ iK A — a ^ cmco od cm co co r- cm cm ^ cm o^ 9a>in o to A 00 o 

S' of T^ — v" CO «n Vr-.*(o" A* « Vtoco in to in' cm co" o" (p q in" ■*» co -*" sp cmcm— tp ajco- "o" 

«D A in r— — r- — — iTS co A ■* in o» in « co eo cm — piocoeMp ^ K • cMin a — co to ^ 

V eo CM — 



10 • — — 



SCM V m CO tnr- 

^ r— — in CMCD 

— r~._ o co_ to. t— S 
OS in to" cm" o" — ^" 

— — ttf CO Ki to •* 



§t>> r» cMAjco <0|r— — to m 1 ^ r-P— tp a po id topNr-ttoco o ^ ptoA p — otocM p tp^^co 

^Apr^lcotplAp- Q I KocQtoA lAcof-Q- ^OAAi--inr— M^oQ- Ainr— So> ^oB^^in 

to F^ o>m in io a>i7Sm 00 ^ — iHr-. ^ *» ©K. JBto.cj — inr-pt— K. c^cMti^^ o ^— cm— cm iHa^- 

o ID V co^' to" cm" * tM"cJ ' c> — "to'cM' *J oT — ' p to" to" CO* CO co' ^" o' ' to " --'v' 3 ' p'to'co' — co" ' cm" 



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Business Returns/ 1976 • Sole Proprietorships 



143 



si * i ss s as sfe s 8 sss s sa sa s! 8s?ssks a » as? ^ ssisij s ss s S8 e 






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rt V o ffi*-" o" tyco' »^ ci •-"* 









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s ' a sas^3 ssj^oS ::; c; 9 Ksa s s ^s & s&^^^ss s g s~z s gsss t 9sss :g s 



R » i gS?5 8SS"3 i ? I Sis S I s§ 5 lig^iSs S a FIS i gaSS g itS» tS § 

g pj «■ jpeo' « t^'ca' eg n ca ^ ■--" rC ^'(o" •-' eg " r»r ^* ^' • 



h» ^ ^ ^tA«o CT) ^ S ^ ^ a> »- «q^ i« ■.- cm *- ia »- -w fi rt r^ o ct 1^ 26 95 * o r^inK- <n tAooabo o c\iabu>o ■* »- 2 

8 8 S SS^'K ;:^'2S?S S" r F: S£i'2 Ss Sf «" g" 



r« C4 ^ t/>(0 Q m 9or>-eou> o r^ 10 cM*-m <9 m o>n tn Qmr^cMo<CQ o ^- C909 4p ^ ^ cm *- p oo'voo a> ^ «r 
^ SR S u^iG * ^" CO • cy T- 10 v' cf ^ c^ cvj'os ^-^-cgc^ cj »-r^* ^^ n^ »-' erf 



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144 



Business Returns/ 1976 • Sole Proprietorships 



^ S Oi (D 



1 I I I <D •- «^ O tsiatr- 

' ' ' ' t^ uS 1^ r^ ■-^ O »- 

«M t/> c«« •« ^ O) a 



no«D *- •- — »- 

3' oi <c> CN4 Q CO in 
-- c^ ■♦ in c^ CM 



5 I 



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Sob m o (b n 
e« »^ »n ^ * ^ 



9 •-in I 



c^ ?3rt cT) ^ in p» ^- ^ — ^ 5* P* r) — — cgcMCOto— c9 »- cm ^ A <m m cj — — enn es* ^ 



'w fl» o co<o I in I I I I o ot «*i o> <MO I « 
^ ■- £>i « in *o to ^ ojftj * 



r- to -r- -w- ■^ ad t^ ci »" ♦ Wtt 

^^•-eMOJcy •- « ^ ^* cMin 



<o tno r-. I V — I 
in 4X> ^ 4s tn csi 
^ eg ^ rt no 



SS ' " mm; 



cx> 4o m ^ -V o o 
^ 9 ci ih in '^ Q 
^ « e** pici ^ « 



^^1 (ocge(Dinr^|a> i O t^c:>m<0<x}CMO ^r>-or^| ^ at i 

d CM ^- CM •- CM CO CO *- *M C^ CM »- <0 CM C^ ■«■ O ^ C^ ■* e^ CM 



ct<oiA^|co ||||oceoom^ffi<D ^(^|^<-ojr^(Dinaooj — m |a)CM«^oa>oo vino>^CMr>.(o i 
*t» ui t<C4 r^ cM«'0»iA'^<Mc^(p «p<Ti^>^^'a>^-a>Vln<n<ci^^ aicMOtCMCMCMcri i/ir-^cicM'-^vo 

^* --CM CM in ^ oi ^- CM CM en m m cm — - •- •- S cm ■— >n ^ cm cm to cm cm e^ cm •— cmc^^' cm ^ 



<e <D n \ <o I I I l^^ co r^ *• r-.o>in ^ o> co| m •-otnoi^ojin c*> <d |ino (^ otcmoioo «o cdcmo* 

S^ £i£g3 gi S 5S Kirs S: 5 si * 2'^«t:a!^:= !3S as ** 5^£r- :r:':r!£>£Jat s~ 



r^ tncM at 



K ;: 3 :xs 



r in CO ^ i^ oq O) c 

* CO a* ^ ^ CO <7> CO o 

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M CO vn m CO CO CM CM 



3u>mco o> ^ '-r 



SM. . _- - . _- 

co<OCMr>-mo <£>_ <0 ^-inco 

So" to' «9 r~' V r-." o" CM cm" — ' to" «o * V^ 

ro* ^^■ojco'V'- — o> »- inte 



; in CM in int. _■._ -- 

in" in" in in" o" tn <c co co cm' ^ ^ 



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p- CMin w eg Q CM r^ to CM CO <p cm « co — ^- r- O C3 ♦ 

^ -TO O in«OCMCO»-0 (O ^ (O'^Q O CO'-'W^ 

«M CMO io o ^- CM in «S — CO r^ •- ■ lA in ^ en ^ cm - 



- m CM o> <o 



r to ■* ^ CM in ^ 






§1 

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a» CO CO 






So CM ^- « CM — to to CM 

cocoo* 1— CO*— ineo o 

■^ ^- m CO ^ CO I CO CT> to_ 

[tf cor-'" r*' cp"' . in* in — " 

, I I 1 . 



* •- eo p 



CM CO CO 
lA CM CM 
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g a> V c 



c? CM CT> eo r- CO S eo S cm ^ «6 o co S c 
SincM"— o>_in '-^ 9 rwcor^ m oco»-ti 



-cotD « incMCOP 



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S a> TT CO — ^ 

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-toocMr- — to •- 



M *- 0> — • 
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CM TTtor - 



3 CO CM CO • to — 



r~ ^ in •- (MO* 1 

C3 f^ r- to »- e» ' 

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CM r-- CO » tO_ cc o CM 

cm" r--" co" cm" co" ' r^" * 



acocoeo co eo u 



£8 

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CM m A r^ooir^ (0--CMr^tp cm co o cocon 

in tt CO inf*-'to r*~a)--^* oo o co m»-tO 

0» R ^ tocM <D ^a>« '-co r^ o»^co_^_tO_ 

«r oT o ^-" V^ CM co" in " •— " cm" to jp CM o" co" 



i)to 2 •-»coo»— r- 

- • s ^ • 



-CM CM «or^tno 



ui m A T- CM tn 9 fo> •- <P <^ ot ^ '^ cp od (o tn ^ m r^coep o cor^eoco to r^ot^o o^ 

SCM ^ COQO) ^ V CM ^ n <o <i> c£ <2 -- <£ CO at r^ cm o 7 n cm ^ oj co 2 tooS^^ cmcm 

ep e» --.ioeM • r» cgtn rt r^_^ cm -- <5 <ti<o rt cm cviO'--- o» r^^coS co 1=1=:*^ ireo 

(O I ae ^"gfaT rC <p ^ cm* a o* « tt q" cd" »- <p' " ^ tn--"m ao ^'^'«-'to" ^" h^'^'to'tn mn 

rt.wr^oo «M RcM Of^eo — ^cMjtn cm-co3*- c%e%-- j^obcocMCMiA 



SS 8 eMOB" S ?MQ ' o- 
r- «D f— ^ CO " tn ^ 

g J * ss •"" ?■ ■ 



» N e eoor- c» t t- <P • •- o» eo o> o> co o tp a> i r^ cm ^ tninco*- 

*• «0>eo»-_c4 *^'~" C^co^-r-^tn — toi^o ■-aoo>'-cocoo 

OJ h- mtnco" o» 9 CP « ■^' — " op t^" lo " o)" * «o cmco" o oT^-'ino" 

— ^ OCM-- ^ rt rt h- co^CM<o^ m • S •-'-coco 



CM •- •-• 



S'~ incpQ (p KS 
h-_ ^ (B tn ^ <D 
•-" m <o p" <D ^" eo" 



8 8 8 C:^: S ;s i»: 

« e» ^ mo <D r-<o CO 



as in CO 



(D o incocM ^ A v-cQ o cMCMepinr>-(p^ to m |(po> m <pcMtO'«' cm fficotno ^co o 

" S cor-T- o o CMaS ?3 mcortr-inSm • ■^ ' S cm cm aSm--^ cm ^cscmJm ^S S 

O OD ^ r>^ r> r^ ^ cm «o oo o> go tn cm -w r^ 40 (oa> te r^cMOOCM 'w o co o r^ •— ^ N 

of CMin" cf »^ »"" ----- . . .----- --.. 



cM<0'-eoio m ^ 



S«M «e coco* ^ rv. V (p 

f- S inin* in o T- V 

«> T^ JP ^^ O ift CM -r- •- 

S" •^ uf r-'o" 00 " cm"" cm 

a w- Art ■— •- - 



^' 5 



^« CO CM CM in e cocm ^ cp r^ •- >n r^ m a> a ^ moA 9 o -- cp *- cp cmt-cma r*>c 

^ co^-r- to ^ r-co cm (B q cm 5 00 — co ^ n cm r^ co o ^ A o cm m *- r— co o r»- c 

CO r^ r^ — ^ <o ^ •- CO ^ in r*. o to •- A m «d r*.mtri « •- ^ ^ cm m co^coin 00 c 

jf a" OS CO to ct «nr^" iC -— "in co'oocm** o" * 1^ " <o" 5 ACMt— "V in r«-'cM*^" " r 



sf ■»■">■ s" sf 



r» <D lA T-O* CM COOCPCM* 

r» « <^ CMO o in<o*-in 

Cof Q A CM*«^" CO CM»-"»-"»-" 

«0«V •-"•"" 



S S ^ Sr-r- 9 S 



CMCM CM T- in r^ CM m a> CM (O co cm *- 

10^ r» CO eo CO <o cp Q (p • ^- a» -v 

r^to ^ ^00^*^^ to to f^ 

^ cm"-—" «p V cm cm' ^" V 1— " a «rf " ^ 



8 "S" 



CO ^- *- (O toco 



CO mcoino o^ O 
c6 —r^cMOJ S<0 p 
in f>-AOr»- ^-co M 



Sn in mm* p cmcscocm* 

m CO a •- • ^ CM ■- ^ ^ • 

^ CO «o ov r— r». o 00 ■- 

-- -- cJ" ■ ■ - - - 

^ in A 



r- r* • 9<?<C IP •* CM<p r» ^mcMoimt^A co <p o cm 5 9 r^--»cM ep --ineoco p co m 

V CM r» ^<ov & Q coo CM A o> cnI V io C3 in CO A r^ OJ p S co^AcM 2 mmr^tn io a ao 

in ^ in CO in CO p, ^cor~_^*oeqcD^e6co^in a5 •om--^ orv.cMA^ ■— o»-^^ r^tn ^ 

cm" • 9 r—" T-" o>" V" CO A CO • cm" co" o <e ^' ^" P" a" • a'a'p" p (p—'p'co p" 00" in" cm" cf ^r~" i*^ 

00 SS ^lOOD * ^- eocM A "-i^AApcMcB • »- -- ^ in ^ 35 •- ^ cm co cMio^r^ torn ^ 

•- «or«-in CO cmt- eminco^^ co co* cmo ,-,-,— c^,-,- ,_« 



^ A « CMCO* CM COP9<P* <Q *- 

« K ^ pep* CO cpAOm* to CM 

r» ^ «>^ Sco to to CO •- o »^^ • 

rf CO »^ Ofi— " V CM »-"^' CM »-* 



» <; S S2S 8 

^ in CM ^ A 

jg cocm"—" *o 



S^S S pr-AioSSr^ 
coo m ^.^P.P<^^.^ 



m COCM in cohxCMininA 



= sf 



bcOCM r-_ iOOOO— CO f^ f^ O O 

inco' p •-"o'cMv" in iocm"-— "t-" ^a 






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"* 8 8S! S 5 S 88813 rf Si S *• t"££!38!S 3 Si 88 



|r^oa> aa csisotntn eo ^ i 



o in at 9 I a> i i i i i «- c^ wr^^r^ u> e >/)i n oeDcuovaDi— m r^ioto o* loc^oo ^ CMor^o n^ i 



2 i i SI ' i I- ' • • i £ 8§SE 5 i si S ssiSSis s SS^.i s Srs2 i ssiS si e 

^ ^ in a>" tv tn (D rf uft^'p'w »^ ^ cocn" ^ r-" go •» r»-" o ^ c? jr ^cgwos n c>^tnA^ »r> Sfi^"* «»r*>' * 



S i ~ - 



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10 CO est 5 »- 0C\jr<.a> ^ <- eg 9 cm 

SAQQ 5 # «o »- » Q n^os 



.^•-cyS S 64^Sr» S oSVo 3^ • 
«*• -^ «■ • VcNf^- ■^- est -• V 



<i «o ^ <D<0* oj eor^wA* ^ oi r^ tf> 9 to r^ ^ <otA A Sr~na>(OincM Q o^ota # S co •- a> o ^Scpm <& 



momo <ocM t>» 

3f 3si is e 

V fi'egpi'io t^"in 



aftlsi'is^'" §2 Sill i 

Ml uf p^ o<-' V cm' <o <m ufintp'cM' ^ 



tn »(0 a» u> m c^ (p •- '- CM ^ wcocmco a ocmoso ■« m cm at r^ r^ oi 9 

^- <^ ^ ^ en ^ 5 in CM ^ ^ o» « -- — rt « o r? r». S ^ n as h> to om « 

<D cor-. A o A o •- (O m (O •- A* >n ^ e ogbao m CMr—r— 2 or^ • 

fj (cf" 4> cTinV^in^"" »-" * cI" cm" of nomt^ n tnocrT" V«> 

*- ^ A *- CO ^ CM ^ r> • ffc • ^ • . ^^ {m 



ah- in o» f~ o in V 

^ «0 coo ■ ^ <p 

«- e 9 *- -v ■* ^ 

V 0» u> tncsf oj" »-' 



(P q» <ecM03 9 >n CMco V- cDCQtncpCMQO o ot^-CMo *r CM^ocMO CO (pcpcMto mm 

3 ^ ^V^m « ^• r^ o tp r^ c^ *- cS r^ S o m in* co cm d» cc r^ tn *- 2 ^3^2 m 01 

c4 c* ^ooaxo r^ c« *- — 9 v<*Saiinv<M— • «d m^ ^ ^<Dtnte ^ oamo)* tt^ 

^T^T-' ^ -■• ^ (D --— -• cm' ••«»■•"• -■ 



o o «o oco S -^ ■ c^ IA «e 3 m CO a* « o^ t\ or>.co(oa> ^ 

2 "^ S3 Sy*^ CO CO — of ^CMco'm •* cf cm" ^. cococmcm— " (o 



r^ ma>Q« to oosmm <d a>*-com tp u 

O) ao" in ^ in ^^cgm r«- r-^-oj^ <5 r 

^ et^ mr«- e^ -votoo »- ■wo»-rt.me 

" «- r^ »-'«*-'^" cy oS'T^^' ■^ 



I i q i§ '^ I' 

8 i8 5 S~" 2" .-■ 



r» g> » ttxor^co A o Qo » r- o» »- o> » 5 <o o *»-«50 ^ cocooeo »- ^tpcMcp mm « 

■ CM in ^ r^ o> ^ r4 9 <Q ch «9 co p^ t- m t- rt in A or^coQ in 4pr-'-c6 •- ^incn^ r>- cm • 

^ «4 (Dco^r- CM iacocM ^ w<nv(oa>coco ^ ^* r<>in » CMh-r^m co otDoj*- mr- 

V*-"cm" ^ ^ --■• of to—*"-*"-'* eO • »- rf " CM •-*"-* »-* • CM 



gmm* m "-^T-m* co <d «cMr"-A ce a r- eg r» a v m — m co m ^ a — r^ ^ <o mcMtna co — r»<o9 r^ •- p» 
ss" i S82S- i t assis s fc sjs s SicsssSs s ssss s ss^s i £ssi s* % 
s as s s" ■ ■ «" jf 5?5S a s t? s tssgs^sg s a'rsss § ssss sf 8ss= S2" r 



oo w M CMin* o — ^r-^* o ^ r»r^kntn to *- "-9 p- r-cor^ — cmioco cm Qcor^o 9 a» •- 1- 9 o Ator-9 99 

lis §3' § 3 ss' 1 8 8SSS i « sa ^ s^ss^^f^s s iS^il i as^si % :&?§ is 

S" of r-" r-'V *£> cm" " • ^J'Wm' »- c* oi" tn *-eocMcg"oiCM i* rf* r- .- a * mcM— ' — * cm t-" ■« 






1 
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»^^5'*'*^to> |=y||| "^ I ^<»'«| ^ «?«?| ^»n<o-:eMi«r^— _ i •« incMr^cotncMcn — 't a> m *o -- o i 



*-«tin(6 eg r-as cm'^cm <o ♦^ ^-cO'^c^cmcmcm <o ^Vcn Scmcocm S^ 



oi «» m lo-w I o I u> I I 
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$ s; 9 



'^ I **! •*! ^"^ *R ^ h^ « in o> r- f-- I oD I I CM o tO'«i-r»-*- cm c^cmcm i o>o i 



J «» ^ co»-c^eM 



8S2 s § s* asfesi s 



CM C» C^ CO CM 



M r^ «<{ <o*o I ■^ I h* I I in c7 u> CI cooto ^ n ■wo ee — oowcmcm | 

•^-iSSg S S SiftSS 82SS 85 S 8K •* SSSStSS 



|0»^ 0^ QOOv-o> <o T-r«.or«- co»- 
cncM acmcmA ca «-CMCM-<r rtCM 



^p«i»pco|f^ |CMi|flqa>«^-<i:ooo» €>f(Dcr»oror^<Di>-ocer>^ in inooioaicn^ i».cotOf-CMCMCM i 






in <D «D o>cM r- CMO S r^ • <d tnc^r^ in 



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*** .^ d IC^ ** '-inT-coiD »- r^ —-'in"" CM CO cm" of eo"in cMin* ^* * crT " — -"i— " ^ --'cm" ■•-" " cm ^* cmcm 



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152 



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153 



II I I M M I I II I I I I I I I I I II I I I I I I I 3 I Ig I II I I I I I 



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154 



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155 



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158 



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CO C3 m 
cnJ lo oi 



r- ^ o) <M 

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CO co" ■^" in" 
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161 



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^" r- t0(ow«S i~- i^ o> c\j 
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CO om c\jcn I i 
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■- r- c,j CO (*-»-- 

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I COCK r^ CO CO 1 
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•- OS CO CM 



r^ OJco m »- to a> i 

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in »— _ OT a>_ !*-_ CO in 

aiOTh-'in C\fOT<^i 



CM ^ c\j in 
'i- inco ^ 

o' c\» oo' co" 
cMin CM 3 



CO m oo CO »- 

in T- eooi CM 

o> o> A ^ o 

in CM in ai o> 

o) en a> m 0) 



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^ eooco»- '-coe 

in o CM in CO OO 

a> ^ CT> o r^ I— •- 

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— in CD CO in o> 
r*._eo r-_in — ■- 



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r- ^ eo_ cm CM 



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co" co" cm" -w^ 



CM ® r-- r-. CI 

r- ^ o •- h 

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1— ■— ■— CO f-- in CO 

CM CO r^ m CO CM CD 

(D_ 0> •- CM »- CO ^ 

o" cp" V CO V m' cm' 

CO *co •- ^ »- • 

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m m K CT> C3 

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<=> CO m CM 
co"eo' 



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r-r-om '»<D-«j-^ 

co" co" o" ^~ ^-' r-' 



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a> CD O) in ^- r^ 



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o o 

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in (1) -a "□ 
t»T3 c: c 

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f- in »- CM 



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»^ ^ E m 

^ 0) 0) 

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162 



Business Returns/ 1976 • Sole Proprietorships 



5 5 'j=?5 
is 



-• • f--cj.» 



a> CVJ.W 



•^q> «Dr^(0to r^ • t^ Q •- <o ^ tooc^r^ o> 

toyf ACD — A lo A K ? .V ? *0 cS *- tA v — 

rt^ »-»-oo> in irt V • • cxfO ift »- f^ o •- 



^ <Dr- V r«. 






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§r- 0> OD «o csj cj r»- V o» c^ p^ t>i ■^ a> 

^ C^ ■ •- •- CM ^ 






r». r«- I T- 



I ^ 5 SSRo ' 



CO • in »- *- Kooim o 

s ■ "-" -■---■ 



i~5. I 



-ID r>- ^ (D (O 



S SrIS tg^S ' 



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f SS58 fcKSS ' ?i sl ' a?!; =a- ' i s ssss s2- ' 

o o n oo tfS 



r to v^m 



of C\f •-" 4^ <0' (NJ«Nt 



iL 



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5«- (Otocscg • r»- 1: »- r- 
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80 OJ 
r«- •- 



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^ Q pjpjNo coq^v « tr ?5 c«»So» 9 «p *- f- 

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I 



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a> r^ to ^ o> eg 



— ■ rf eJ 



8 I S882 - ^ 



S S g?S8 SSS2 S 

-- r^ ior^mo ^ »- »- oi to 


1>1,0«$ 

287,611 

5,249 
-459 
22,833 
36,372 

29,996 

106,501 

14,965 

72,354 


to 


5 1 .If 7 • -.1.- 2 
1 .' .' 1 


f 



CO (OQp<- ouSrtin "■♦ 9 $ O) — 9 -- cj 9 1^ eg 9 

o ift»w»- — ^^^trttM ^>. o o u-iinSo) ao3»- 1 ^ 



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V * —"cjin" * r-.'^^* (D • f^" o»r-"— '^' 9<p»-"ift o> 9 9 ^"cjcJ^' 1— "io"o>— " o> Q <5 Qcy — o '-*Vcg"^-* o" 

*" • • • — • CM — S <€ »-eo^eg HsSS '^ o Ri - - • rt cm^ r" T S s S *" 3? m»n^-" 3F 



1 
I 



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f- ■* 1- 9 Qe59»- >Q 91^ mrtoa 0> ^ 9 ^ 9 

m coegeoo ^eoor^ co A *- ^ a> *- o cooAto 9 

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p>. »n n<oo»- cot- 



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r*. ^ in eg -w -v o ^-9^ lO 

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9 9 oxo^co »- «J 



r^ ^9cvi9 C09CO00 9 9 •- 0999 ^r»CMT- m 9 9 9 oj 9 9 o r^ v a> 9 9 ^* 9 oj r<- 9 a>r<-oco 9 

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1^1 



Business Returns/ 1976 • Sole Proprietorships 



163 



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0) 



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r^ ^- cbACMO) (O CNJ (D r^ u-i 



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CM CO m CO 



^ m CM ^ 

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£5 . 

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_ M a 

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164 



Business Returns/ 1976 • Sots ^optietorsMps 



I CM CO CM CT) •- r- • 

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CO 0> 0> CD ^^^ 

^' (£>' CM <o' en* »-' 



CN« CM |<00)i/) COO>* 

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8 £1 
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111 



1^ O CM CO O CO ^ • 

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<n m cococo'* cof^-ooi 

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Business Returns/ 1976 • Sole Proprietorships 



165 



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173 






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174 



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m «* f»-" op j» ^ fsT c»* 



w A ^ tn 10 o v- <o 

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Business Returns/ 1976 • Sole Proprietorships 



175 



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176 



Business Returns/ 1976 • Sole Proprietorships 



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Business Returns/1976 • Sole Proprietorships 






177 



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178 



Business Returns/ 1976 • Sole Proprietorships 



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Business Returns/1976 • Sole Proprietorships 



179 



g I 

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195 



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201 



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202 



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iS 






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Business Returns/ 1976 • Sole Proprietorships 



203 






r- <Q ^ ^ r^ CM o ep <p r^ if> 



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204 



Business Returns/ 1976 • Sole Proprietorships 



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Business Returns/ 1976 • Sole Proprietorships 



205 



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to Si^cMf^ (oipv'- in to co coc^o 

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to CO atr-a i5<0'-" 
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213 



214 



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i i 



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c^_ • o c«j r^ »- 
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215 



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216 



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•a 

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o tn trtf^toco -^ca" 1 m 

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ai r*_ ^ ■* cMin CMO — 

in r^' c\iincM"r--" intn «»" 

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3 



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65 



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n Q* '"'SQ «Oc^j'ui'^»■ 

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w> cj f«»r30j— ^ T- CO o) 

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f^ o> CM ^ o> r^ CO 
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220 



Buslneu Returns/ 1976 • Sole Proprietorships 



I 

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S S ir-SS 85: II S 5 22SC: 



Q m c>iQi«— esj m Q • CM to CM N.OQCg CO go ^ » ■• 

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Business Returns/ 1976 • Sole Proprietorships 



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Business Returns/ 1976 • Sole Proprietorships 



225 



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226 



Business Returns/ 1976 • Sole Proprietorships 



Table 1.7 Farm proprietorships: Selected Items, by Farm Industry and Size of Receipts 

[All figures are estimales based on samples — fTKytey amounis we in thousands of dollars] 



Industry, size of farm business receipts 



Number of 
farms 



Farm 
business 
receipts 



Agncultural program 
payments received 



ComrrxxJity credit 
loans recer^ed 



Conservation expenses 



Number 



Amount 



l.and deanng expenses 



Number 



Amount 



(') 



(2) 



(3) 



(4) 



(5) 



16) 



(7) 



(91 



CO) 



Fanra, taW 

Under i5,000 

($,000 under M0,000 

$40,000 under (100,000 

$100,000 or more 

FMd crop, total 

Under $5,000 

$5,000 under $40,000 

$40,000 under $100,000 

$100,000 or more 

Vegetable and melon, total 

Under $5,000 

$5,000 under $40,000 

$40,000 under $100,000 

$100,000 or more 

FkiK and tree nut total 

Under $5,000 

$5,000 under $40.000 

$40,000 under $100,000 

$100,000 or more 

Horticultural specialty, total 

Under $5,000 

$5,000 under $40,000 

$40,000 under $100,000 

$100,000 or more 

Beef cattle feedlot*, total 

Under $5,000 

$5,000 under $40,000 

$40,000 under S100.000 

$100,000 or more 

Beet cattle, except teadloti, total 

Under S5.000 

$5,000 under $40,000 

$40,000 under $100,000 

$100,000 or more 

Hoga, atwep, and goata, total 

Under $5,000 

$5,000 under $40,000 

$40,000 under $100,000 

$100,000 or more 

Dairy larma, total 

Under $5,000 

$5,000 under $40,000 

$40,000 under $100,000 

$100,000 or more 

Poultry and egga, total 

Under $6,000 

$5,000 under 540,000 

$40,000 under $100,000 or more 

$100,000 or more 

General livestock, except animal specialty, 
total 

Under $5,000 

$5,000 under $40.000 

$40,000 under $100,000 

$100,000 or more 

Animal specialty, total 

Under $5,000 

$5,000 under $40,000 

$40,000 under $100,000 

$100,000 or more 

faima not allocable, total 

Under $5,000 

$6,000 under S40.O0O 

$40,000 under $100,000 

$100,000 or more 



3,2ia,273 

1,52535 

U11,130 

M>,70« 

132,052 

1,405,730 

591,157 
594,321 
166.189 
52.063 

70,227 

36.757 

29,760 

1.247 

2.463 

92.32S 

45,763 
36.973 
7,609 
3,083 

18,8*4 

5,310 
8.632 
•813 
3.929 

2,927 

239 

1,501 

720 

467 

758,549 

479,871 
221,949 
31,667 
26,062 

268,930 

90.017 
120.205 
42,032 
16,676 

234391 

23,991 
106,226 
86,097 
18.077 

65,075 

13,958 
41,810 
3,104 
6,203 



68,216 

46,038 
16.170 
3.344 
2.664 

75,569 

58.606 

14,204 

2, 

678 

157,447 

133.678 

20,179 

2.903 

687 



73,513,621 

2,609,495 

19,530,204 

21,732,336 

29,641,5« 

30,632,338 

1.174,640 
9,360,391 
10.690.217 
9.407.09O 

1,291,426 

59,844 
422.460 

69,822 
739.300 

1,622,305 

48,617 
497,483 
431,824 
644.381 

906,721 

6.712 
115.536 
•43.303 
741.170 

573,122 



13.853 
53,558 

505.667 

13,380,326 

874,988 
2.997.077 
2.013.670 
7.494.691 

7.853.220 

163.018 
2,107,466 
2,576,324 
3,006,412 

11.991.797 

49.689 
2,711.401 
6.226.874 
4.004.833 

2,453,954 

15.625 

674.114 

185,161 

1,579,054 



1,595,706 

66,151 

201,354 

188,793 

1.139.406 

503.063 

56.166 
194.487 
121.801 
130.609 

709.643 

94.001 
234.582 
132.069 
248.971 



435.026 

114.556 

199.193 

64.213 

37JM4 

185.663 

48.349 
84.717 
36.590 
16.007 

6.928 

•2.217 

•4.156 

•426 

129 

4.377 

•274 

•1.564 

•2,275 

274 

•738 



•738 
42 



87,916 

25,383 
43.121 
11,392 
9,020 

60.334 

13,944 
32,916 
8.647 
4.827 

48.258 

•1,248 

19,183 
21.742 
6.065 

6.83$ 



•5.1 

"1.117 
•36 



12,632 

5,647 

5,556 

•572 

657 

729 

•220 
•429 
•23 

■57 



17,274 
1,859 
•1,429 



478,950 

44.655 

210.664 

110.870 

112,761 

210.431 

18,855 
96,963 
51.868 
42,745 

1.648 

•63 

•727 
•468 
400 

3,397 

•324 

•1,406 

•1,452 

215 

26.678 



•26.678 
266 



91,785 

6,386 
49,222 
19,339 
16,818 

60.684 

1,741 
29,804 
10,051 
19.088 

50,474 

•2,587 
16,595 
26.398 
4,894 



3,766 



•3,213 
•542 
•31 



7,340 

1.572 
3,756 
•448 
1,564 

230 

•34 

•133 

•5 

•58 

22,251 

13.103 
8,841 
•299 



10,497 

•139 

5,829 

2,<6a 

1,660 

7.S23 

53 

5.239 

1.664 

867 

•7» 

•50 
•28 



•36 
•559 



•1,174 



•1.109 
•65 



•646 
•24 



•24 



77,137 
•124 
12,962 
28354 
35,197 
6038* 

•63 

11.774 
23.259 
25.290 

•399 

•3 
•396 



3.9*1 



•58 
•755 



•3,9*1 



•3.926 
•55 



•8367 

•8.367 
•2 

•2 

•41 

•37 
•4 



11130* 

35332 

42327 

25312 

8,«37 

47373 

12^73 
16,829 
15,842 
2,929 

(390 

•3326 

••3.012 

52 

2,709 

•1309 

•1,326 

•36 

•138 

•17 

•17 
•37 
•24 



243*0 

11,624 
7,042 
3,840 
2,074 

14,689 

•2,559 
6,519 

•2,808 
2,803 

9396 



•7.017 

•2.321 

•58 



•5 
•343 
•35 



830 

•209 
•122 
•18 
481 

1,127 

•241 

•883 

••3 



3,977 



3.867 
•74 



110.452 
14334 



2*3*3 

31,427 
513*1 

4,029 

16.744 
17.729 
13.789 

(354 

•4.412 
"1.650 

792 

13*0 

•610 
1.769 
•557 
•754 

•456 



•455 
•2* 

•12 

•17 

21.750 

3,377 
7,818 
6,213 
4,542 

17.172 

•259 
5,432 
•1,021 
10.460 

(302 



•3.097 
•2.804 

•101 



•11 
•234 

•125 



552 

•183 
•33 
•14 
322 

•SO 

•367 

•482 

••1 



1385 
•82 



•0351 
44348 
2230* 
11300 
13*5 
34300 

15323 

12,103 
5.333 

1,341 

•3342 
••402 



2,777 

•1343 

•1,404 

•125 

•5 



153*3 

13,142 

1.855 

848 

48 

•39* 

•1919 

•5.481 

•67 

•131 

7312 

•1348 

•1,508 

•4317 

•39 

'23* 

•221 



•141 

•131 



•2* 

•26 



7,721 

7.683 
•27 
•5 



5*372 

27353 

133*4 

133*2 

5.743 

22323 

3.834 
6.484 
7312 
4,993 

•3,02* 

•2.956 
••70 



23« 

1.583 

•1.195 

•58 

•133 



•7 

4,754 

2,903 

1,507 

135 

209 

33r 

•720 

•2.948 

•101 

•218 

13315 

•6,362 

■818 

•5,951 

•84 

•18* 

•121 



•7* 

•76 



•355 

8.1 

•213 
•2 
•45 



•This estimale shouW be used witr, caution because of the small number of sampte rolums on wtiich n was basM. 
"The estimate for this ceil is not shown separately because of the small numtier of sample returns on wtiich it was based Instead, ttie data for all rows mariteo ' ' in this coturrwi have been 
shown In the uppermost cell marted " 



combined. The restMng combined ftgure la 



Business Returns/ 1976 • Sole Proprietorships 



227 



Table 1.7 Fann proprietorships: Selected Items, by Farm Industry 

[All tJDijres ire wlinmea bueH on samptas money amounls are in ttwusands of dollarel 



and Size of Receipts— Continued 



Induatry, lize of lann business receipts 



rmnSi operators onlyt totil 

(Msr 16,000 

Ifi^OOO under 140^000 

mOOO undsr 1100,000 ... 
1100,000 or mora 

V^M jujm #0^*1 



Under (5,000 

$5,000 under $40,000 ... 
$40,000 under $t00,000 
S100.000 or mora 



Under $5,000 

$5,000 under $40,000 ... 
$40,000 under $100,000 
$100,000 or mora 



Fnn ind toM nu^ totit 



Under $5,000 

$5,000 under $40,000 ... 
$40,000 under $100,000 
$100,000 or more 



HerttcuNural specialty, loM 



Under $5,000 

$5,000 (Oder $40,000 ... 
$40,000 under $100,000 
(100,000 or more 



Under $5,000 

$5,000 under $40,000 ... 
(40,000 undar $100,000 
$100,000 or mora 



Beef catHo, exoept feedtota, total . 



Under $5,000 

$5,000 under $40,000 ... 

$40,000 undar $100,000 
$100,000 or more 



Ho^ aheep, and goata, total . 



Under $5,000 

$5,000 under $40,000 ... 

$40,000 under $100,000 
$100,000 or mora 



Daky tarma, total 



Under $5,000 

$5,000 under $40,000 ... 

$40,000 under $100,000 
$100,000 or more 



Po^Mry and 0990, total 



Under $5,000 

$5,000 under (40,000 ... 

$40,000 under $100,000 
$100,000 or more 



Oeneral ira at o el i, eicapt anknal apadalty. 



Under $5,000 

$5,000 under $40,000 ... 
$40,000 under $100,000 
$100,000 or more 



Under $5,000 

$5,000 under $40,000 ... 

$40,000 under $100,000 
$100,000 or more 



not 



Under $5,000 

$5,000 undar $40,000 ... 
(40,000 under $100,000 
$100,000 or more 



Number of 
fanns 



(1) 



2.7M,»70 

1,M3,4N 

1,036,028 

3U,t37 

191,506 

1,067,663 

413,879 
443,214 
150,975 
51.595 

65,726 

33,397 

28,670 

1,222 

2,439 

67,202 

42,249 
41,896 

3.057 

16,603 

5,034 
6,827 
•813 
3,929 

2,602 

239 

1,376 

720 

467 

746,657 

476,672 
213.563 
••56,722 



262,656 

88.348 
116,971 
••57,339 



20.964 
'•184.372 

18,077 

65,075 

13,958 
41,810 
3.104 
6.203 

67,300 

45,127 
16,165 
3,344 
2.664 

74,421 

57,475 

14,187 

2,081 

678 

116,146 

106,157 

6,560 

2,750 

661 



Famt 
business 
receipts 



(2) 



69,776,676 
2,196,317 
16,944,357 
21,066,602 
26,564,402 
27,571,966 

826,428 

7,271,361 
10.133,801 
9,340,378 

1,274,662 

57,137 
413,867 

67,849 
735,629 

1,603,006 

43,912 
918,075 

641.021 

906,164 

6.290 
115.421 
•43,303 
741,170 

571,646 



12,579 
53.558 
505,667 

13,291,616 

867,280 

2.916.469 

••9.507,867 



7,660,624 

161,314 

2,034,643 

'•5,484.667 



11,613,226 

43.022 
••7.765,371 

4,004,833 

2,4$3,«54 

15,625 

674,114 

165.161 

1.579,054 

1,564,700 

65,217 

201,262 

168.793 

1.139.408 

502,055 

55,460 
194,185 
121,801 
130,609 

512,813 

57,586 
84,529 
125,115 
245,581 



Agncuttural program 
payments received 



Number 



(3) 



400,316 

102,045 

160,136 

61,099 

37,036 

156,164 

38,532 
68,810 
34,841 
15,981 

5,619 

••5.264 

•426 
129 

4,372 

•274 
3.824 

274 

•736 



•738 
42 

•16 

26 

67,450 

24,962 

43,077 

••19,411 

56,435 

13,744 

32,581 

••12,110 

46,962 

•1,248 
••39,649 



(4) 



6,085 
6,639 



•5,686 

•1,117 

•36 



11,721 

4,736 

5,556 

•572 

857 

729 

•220 
•429 
•23 

•57 

16,027 

17,220 

■370 

•1.429 



452,271 

39,495 

190,676 

109,356 

112,742 

164,136 

14,489 
86.200 
50,723 
42,726 

1,607 

••739 

•468 
400 

3,391 

■324 
2,852 

215 

26,676 



•26,678 
266 

•4 

262 

91,472 

6.170 

49,149 

••36,156 



1,738 

29,448 

••28,771 



50,266 

•2,587 
'•42,787 

4,894 

3,766 



Commodity credit 
loans received 



(5) 



•3,213 
•542 
•31 



6,623 

1,055 
3,756 
•448 
1,564 

230 

•34 

•133 

•5 

•58 

13,655 

13.085 
•263 



6,639 

•66 
4,226 
2,665 
1,660 
6,165 



3,638 

1,660 

867 



(6) 



745 

•36 
•559 
•150 



•1,109 
•65 



•645 
•24 



75,435 
•61 
11,330 
26,647 
35,167 
56,664 



10,142 
23,252 
25,290 



•396 



Conservation expenses 



3,961 

•58 

•755 

■■3,148 



■3,961 

'■3,926 
•55 



•6,367 

•8.367 
•2 

•2 
•41 

•37 
•4 



Number 



(7) 



102,195 
32,735 
37,340 
23,556 
6,564 
36,667 

9.779 
11,839 
14,188 

2,881 

6,290 

■3,226 
■■3,012 



■1,209 

■136 
•17 

•17 
•37 
•24 

•13 

24,523 

11,624 

6.986 

••5.913 

14,292 

•2.559 

6,123 

••5,610 

9,396 

"9,338 

■58 

•383 



Amount 



(8) 



■5 
■343 
■35 



630 

■209 
■122 
•18 
481 

1,127 

•241 
■883 
"3 



3,906 



3,864 
•30 



99,213 

13,537 

30,943 

23,544 

31,169 

40,651 

3,033 
11,371 
12,690 
13.557 

6,654 

■4,412 
■■1,660 

792 



■754 
•455 

•455 
•29 

•12 

•17 

21,620 

3,377 

7,488 

•10,755 



■259 

5,045 

■11,477 



6,002 

■■5,901 
•101 
•370 



Land clearing expenses 



Number 



19) 



•11 
•234 
•125 



•183 
•33 
■14 
322 



■367 
■482 
"1 



1,372 



1,284 
•20 



70,315 

39,216 

18,629 

10,880 

1,566 

24,767 

10,594 
7,826 
5,013 
1,334 

•3,644 

•3,242 
■■402 



2,777 



•1,243 
'■1,529 



Amount 



{10) 



•3 
15,656 



13,105 
1,855 



6,596 

■2.919 
■5.481 
■•198 



■1,248 
'■6,325 



■236 

■221 



•141 

■■131 

■4 
■6 

•26 

•26 

6,655 

'■6,644 
•5 



56,470 

26,195 

11,357 

13,209 

5,709 

19,313 

2,962 
4,453 
6,939 
4.959 

•3,026 

•2.956 
"70 

2,969 

■1,583 
••1.253 



Net jncome 
(less 
deficit) 



(11) 



•7 

4,737 

2.886 
1.507 
••344 



■720 
■2,948 
"319 



13,215 

■6.362 
■■6.769 

■84 

•166 

■121 

■45 

•191 

"171 

■18 
■2 

•76 

■76 



6,763 

'■8,736 



3,547,745 

-2,412,501 

596,108 

3,491.609 

1.872,329 

4,200,115 

-473.320 

901.264 

2,349,508 

1,422.643 

25,355 

-49.677 
2.339 
14,544 
58,149 

-38,138 

-86,410 
■■-22,287 

70,559 

1,366 

-8,083 

-11,680 

■10,951 

10,180 

-33,466 

-6,285 
-9,622 
-8,730 
-8,629 



-1,087,402 

-637,910 

■■-161,957 



-120,825 

70,905 

■•579,527 



1,279,527 

-39,117 
■■1,127,813 

190,831 

149,236 

-27,796 
64,287 
35,135 
57,610 

-239,762 

-123,708 
-40,871 
-28,519 
-46,664 

-236,311 

-142,999 
-34,260 
-56,512 
-2,540 

-202,517 

-246.879 

1,133 

21,056 

22,173 



■Tlili esliirale should be used witti caution becauM of the aniall number of umple retuma on aMcn it was based. 

■•TtM estiniate lor tfts cell Is not shown seperalely because of the small number of sample returns on which it wu based. Instead, the data for all rows marited 
shown In ttte uppsnnoet cell martrad •• ■ 



" in this column have been combined. The resulting combined llgufe is 



228 



Business Returns/1976 • Sole Proprietorships 



Table 1.7 Farm proprietorships: Selected Items, by Farm Industry and Size of Receipts— Continued 

(Alt figures are esbmales based on samples — money amounts are in thousands ot dollafs] 



Industry, size ot farm txisiness receipts 



Farmt, landlords only, total 
Under SS.OOO 



$5,IX)0 under MO.OOO ... 
$40,000 under {100,000 



ttOO.OOO or more 



ReM crop, total 

Under $5,000 . 



$5,000 under $40,000 ... 
$40,000 under StOO.OOO 
$100,000 or more 



Vegetable and melon, total . 



Under J5.000 

$5,000 under $40,000 . . . 
$40,000 under $100,000 
$100,000 or more 



Fnilt and tree nut, total 



Under $5,000 

$5,000 under S40.000 . . . 
$40,000 under $100,000 
$100,000 or mote 



Horticultural apecWty, total 



Under $5,000 

$5,000 under $40,000 ... 
$40,000 under $100,000 
S100.000 or more 



Beet cattle leedlota, total 



Under $5,000 

$5,000 under $40,000 . . . 
$40000 under $100,000 
$100,000 or more 



Beef cattle, except leedlota, total . 



Under $5,000 

$5,000 under $40,000 . . . 
$40,000 under $100,000 
$100,000 or more 



Hogs, sheep, and goats, total 



Under $5,000 

$5,000 under $40,000 ... 
$40,000 under $100,000 
$100,000 or more 



Dairy larms, total 



Under $5,000 

$5,000 under $40,000 . . . 
$40,000 under $100,000 
$100,000 or more 



Poultry and egga, total 



Under $5,000 

$5,000 under $40,000 . . . 
$40,000 under $100,000 
$100,000 or more 



General livestock, eicept 
specialty, total 



Under $5,000 

$5,000 under $40,000 ... 
$40,000 under $100,000 
$100,000 or more 



Animal apeclalty, total 



Under $5,000 

$5,000 under $40,000 ... 
$40,000 under $100,000 
$100,000 or more 



Farma not allocabi*, total 



Under $5,000 

$5,000 under $40,000 . . . 
$40,000 under $100,000 
$100,000 or more 



Number of 
farms 



(1) 



418,303 

22i,aa« 

115,102 

10,769 

546 

336,067 

177.278 

151,107 

9,214 

466 

4,499 

•3,360 

•1,090 

•25 

•24 

5,126 

3.514 
••1.586 

•26 

•281 

•276 
•5 



•125 

•125 

11,592 

3,199 

8,386 

••7 

6,272 

•1.669 
•3.234 
••1.369 

10,978 

•3,027 
••7.951 



•916 



•911 
•5 



•1,146 



•1,131 
•17 



39,299 

27.521 

11,599 

•153 

•26 



Farm 
business 
receipts 



(2) 



3,736,943 
410,176 

2,565,847 
663,734 
77,184 

3,060,370 

348.212 

2,089,030 
556,416 
66,712 

16,744 

•2.707 
•8.593 
•1.973 
•3.471 

19,297 

4.705 
••11.232 

•3.360 

•537 

•422 

•115 



•1,274 

•U74 

88,715 

7.708 
80.608 
"399 

172,596 

•1,704 
•72.823 
••98,069 



•6.667 
•171.904 



•934 
•72 



•706 
•302 



196,630 

36413 

150.053 

•6,974 

•3,390 



Agncuttural program 
payments received 



13) 



34,706 
12,511 
19,057 

3,114 

•26 

27,499 

9.817 

15,907 

1.749 

•26 

•1,109 

••1.109 



•421 
••45 



•1,899 

•200 

•335 

•1,364 



•1,276 

'•1,276 



•911 

•911 



•54 
•1,489 



(41 



26,679 
5,160 

19,966 

1,514 

•19 

16,293 

4.366 

10,763 

1,145 

•19 

•41 

••41 



•216 
••77 



•3 
•356 
■368 



•206 



•517 

•517 



6,596 



•16 
•8,578 



Commodity credtt 
loans received 



1,656 

•53 

•1,601 

•4 

1,656 

•53 

•1.601 
•4 



ArTKxjnt 



1,702 

•63 

•1,632 

•7 

1,702 

•63 

•1.632 
•7 



Conservation expenses 



9,713 

2,497 

5,467 

1,656 

•73 

9,166 

2.494 

4.990 

1.654 

■48 



•397 

■•397 



(8) 



11,239 

997 

4,<$S 

5,049 

•236 

10,640 

996 

4.373 
5.039 
•232 



•130 

••130 



•391 

"391 



•«S 



Land cieanng expenses 



Number 



19) 



10,336 

5,730 

4,279 

•320 

•7 

9,233 

4.629 

4,277 

•320 

•7 



•1,066 

•1,066 



Amount 



(10) 



3,402 
1,056 
U0S7 
•273 

•34 
3.210 

872 

2031 
•273 
•34 



•175 
•175 



•This estitTMite stKHJkJ tie used wrtti caution because o' the small numtwr ol sample returns on which it i«as tiased 

"The estimate lor this ceil is not shown separateiy because ot the small number ol sample returns on which ii was based, instead, the data lor alt rows manned * ■ m this column have been combined- The resuOmg confined ftgin » 
shown in the uppermosr ceil martted ' ■ . 



Business Returns/ 1976 • Sole Proprietorships 



229 



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-' <o tn i/> ift V »o" i/i — ' — " p" f*-" o> <o' r«.' «d q *' op <^' >« V to o» co o r^' V o •■ 

3 OJCOCg 0)(0^ <oR»-»- CO n^«>- OJ^CMCS*--- 



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r^ jp (d' o' co' cm' *-' (D V •^" ^~" cm" ^" 



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oo**-«— oo>vr^^»- cMcor^ ^- r».'«*«Cr^_'^ 

j2 Vcm'— "t-'o' cm" Vco' " ^ ifi*^*^ '"*'"" 



2-- o (o ^ ^ r^ 00 r— omoco— wmco «- co *- ^ o tn in o ^ cm <n - 
r~ a »- ^ in •- to 9 u-)9r^<pv co o eo q o ^ in r^ w o — in ^ w " 
3i-o>r>-eD cMr-m^* to o>a>i^N<- n^~CM aoowcgcM^in tn<ov-Ar 



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CD CM r^ O) p C3 (O 

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tn 3 OS <o in m r^ 



•-co^co^ CMCM»-(0 Q 5«CMpco 109*') ■^eO"-inr--co(0 f»-««infMCM 

r* « in f CM ^ <p CO •» <£ « o v Ki »- u>q^ BpaS«»-epinv ^ rt — « cm h- 

rv. S^ o), (i CO. r-_ OT O, CO m co ^_ cm o_ ^-. ^ ^_ cy rt r^. O ^_ 3 o — r~-, 0» O, 0> c» O 

—-' Oi* 9 r-' ^ CO r^" oj" o' <0 m" h~" in cm co' a ot cm r~* i^" co ^" op" o" >n" co' co co* cm* «" ^" 

«D<-Ar^p CO ^^^ S co<o<Oh>-<- «oojv <o«Oin^^coa> •-A<-r>-2in 



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SCO CO in in cp n r^ inor>>co<p0> o in in w cm •- m cd m cp CMtn'V'^a) n ^ in pn^OTr>-inco VQcoco^u 

^«» ^-^co K o>^--eoo^ i«-o>CMft(0 meo^CM co cococo^^ r^iocM oi o <o co eo co o> AScoebioc 

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in.— »-»~*"CM CMC 






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CO A OD ^ to I m CD m CM CM CO in in » r^_ ^_ in ^_ v. o at_ 

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tii r--* in* ^ I ^ V r-* ^ cm" m" 



coco eo mocMco.- oi cp cm co <o cp m m co o> otinepcoaao 

S^ p F*-r--pao»- co^^ pr*-eBinr^CMin m^^^-inr«. 
CM CO '- to 'V o o ^ '- -* ooir^^ imp «copcoo>co 






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cor-pco^p CM p r^ r*- in ■* 00 ot ^ co .- O) p <5 cp 00 .- r- co oi cji c6 eo cm cm ^ ^ .- ^ cm in •- 

CM in CO CM CM p CM ■•- r^ ^ in CO in p-.p-.co «o r^ co co co cm ^. p. co. in ^ p. in cm « p. p_ in oo_ » ■»-_ 01. P 

C^ CO CM p" ^" CO .— " *-^ T-^' co' ^ ^ CO P 3 '^ •_ ^ ^ ui vT ^ ^ ^ <f^ ^.w ^ m m r... irt r«l ta 9— rti 






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COCO p^eop" 



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'^ .— ino> V cMpr^eopin P 

CO p- ^ •» CO ^ P • p. p in p — co_ f*-_ 

CT>' co' eo" •«■" p" cm" cm" ui '- co" ■g-" o) cm' 5'' 5'' 

r^ CO CM .- '- CD CK .-ind>p.-eo o 

of cm" 



T-coCM.- h~^r.-iD CTi 

o>o — o ^.-^— — 

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in p" CM p" p" p* p p in 

— CM'^m^ ftCMftiO r-- 

co ^ --co in CO p 



V cocDCMinoj incMto Pcoc 






ft p. 



^p-.ii-QO'i- incop po>r^--pcMp mpmcppa 
■•-co^^CM.- eocMO pph«.CM^»-*n r^Oinpin^ 



CM pin CO p p 
m ^ r— Kj Cii ft 
m p ^ mcM p 
p-p Win- 



^ CM in P-. oi o P ^ p .- eo P CO r^ p cm 

o> ppPcor--p ft.-o(D.~cM 5P»- 

m ftpojinpp ■^ -^ o -^ ■v •- coinp 

in r-" cm" in" co" — ' — " eo' P r^" P co co' cm 



T p p m p P^ 

3 CM CM CM P CO 



^ o> ^ eo o> 



r--inpQin p--popp-. mpr^in p peO'^ 

CMCoinftco coPcMPCM r^.-5CJ> ^ — o^Sti^i^ 

inr>-eoo.- ■cm.-^pp-. in^eocM in r--r-.ftop. .«.« 

a>a> r-' --" oi" cm" p" co'cm'cm'p' cp cp"«"in«"eo" in'h 

cMin ^-^»- P^^in in^-.-.- co 



a ^ •- r^ f^ CM e 



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II 



r--co.-^o»cD CO copin^inp-. ^p-.pp--peM r--p'- p eor*-in^'--p cmpqcmp p-^cti-^p co p^eppo!) .-mm ppco^co^co f^p.-CMm^^ 

2£sss? S assess sssssc sis I as^sss? siasi ssii s §«2sk sssj issstss ss^sks 

S-Jom ~^KcMP» .-.-eocM ?j*.-cM^.— .-.-mp»-CMcocj co. eo^ eo^CMCM ^^ cooco^ *-*-^CM*^r-_CM 

V cm' cm' t^ co" ^ '' S. cif»-^ eo .- 



m A •« m ft p 
p' ai V V V <-" 



II 




^ll« ill ;«si 







Business Returns/1976 • Sole Proprietorships 



231 



CO ■- o> CO C3 o m CM &cMou?<o h- go h- «— m 5 * cvj cm 3CMr«-o>Sj *- c? go o od o>ci<ScMincM ^ iS ^ cm »- ^ r^ c^cmco o> co ^ r~ 55 o 
CM c^ cj ^ as o eft tr> r»- f^ co 00 o> mo^ »oui^(Dcn*o OTincjeo'- <o ui »- ^ h- 00 »- cB o> m ^ <d ui^com (o to r^ ir o r^ <o •- •- co in 



loeoOT'ocMOJcO'- ^*JGi3*S3 ""^S SS^"^^^ "^S*^*"?! »-^o*ocj cm^ 



-ss 



S-3 « 



o> ^ r^ en op in o>eM cm (o »- n f^ tnmco eoocpo>co'» otocM^o a>o>u^«-co u? cy c^ o 00 cm ^ mpcoo) 00^ co tn cm 9 r^ m r>- m co 

o> (O o> in ?■ m CM ^ <Pcmcmqio v p> ^ ^^CM^inm epcM-^eoao Sj--cM^in oor»-(Dincd cm CM^in^ 1^ h- o a> cm m co »- r^ o» r~. 

O) 00 ^- r- o r«- c^ a» mto^incM r«-CM^ <omin^o^ ^ ^ naoo c^ococbot ait^ot >- eot^ u\ m<o^<^ 00 po in in o o »- »- r«- in o> 

^n^ntovifai £'i«"g3«g 553 ff^fiq g"s"« "S3«-'S '""^^'s'l^'s ®8'""S>'S a S''"**'!^ '""'^" S^SJSS'"""" '^ 



- — m 



£3' 



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o «- 00 in CMU 
» — ' eo cm" CM 1— " " 



o> q> r^ c? *- 5^^ ^ (D CM ^ ^ m mepCMop*- mr-^ocM T-ocoootcM cm »-^ooo> t- ^ mm o> c^ ^ om ^ o 

r««-Sa>5oo * ^ f^ ^ « 3 *n ^ ^ cn§t;™^ in^ep^-r- cp ^ S cm v »- o» om*-^ 005 Ocm t- r- r^ «o> ^ eo 

r^r>~^Ain cdino i-^oao>coco T-o)a>.a>% cmcmocv^^ ^loomr-co cf_ v-aimto r^co Aa>0)0>CMa6cocM^~ 

S'orf^'ojco Q'f-"oo" Q*i^"oJT-'a>in cMm'rC^^" •-^inoiro i-~ r»." o» »-' « r«-" evt f«. cMtzt^aT »-'<o <oo>q"^"V' o*" — " 

CTOi * T- V • -^. (F) •"■cotAco CMoi cow ^ ^ in <6 tp — •- 



^~ p- m CM o> en o »- cqeptp^p a> »- »- r>.co<0*-con ?3 t <5 2? 
o -ij- '<T '.- ^ a eM to SoocnM ««*-■.- ^coi^cmcooi en 9 w o 
O'— cMcoo>*eMco oj'-'-cov (or-»- ^aoa><£i,(oa>_ moi_*_^ 



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CO ^'i»-'o ep* CM 
^ CM — * 



cyep^opQQom --QOJtocn o> •- cm 3»f^scMr«- C5(pr*<pm <pgp^coo eo'vcneoos 

»- in ^ in in in in o> mai^ocn CMCMin cna><omr>-op cn^r—o* »n*Q^p». a r«- en r^ o ^ 

o CM (oSeoo) o> r« inmtoftcn h-cMcn otooAoicoOT o-vooftto oi-incMO) in cm •- en r»- <fi 

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<o ■- en ■* 01 •- CM 5 r«^ r». (O mm 10 to ^ in (D_ «S 06, r«-, « 1- co_Socm_ to_en ^_«f-_ w ■r- ■.-_c>,^»n o^ "*.'^.<o ■^. *,*o '-."*. c» *'> o> ^ 

f— "cn'of cvTen "^" eo" oi cm *— " to" m cm'oj'^" o"<o a> m ^*r--" cvTin" en '- m ■■- of o m ep r»." r»-" W en v r^" <o eo*—" v"eM cD"«n en eo eo ^-'in * 

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nS^ m «m5Sco f3S?S r^mSSmcn 5Sr^' »- SlS$»-o SScjSSm t ^ o> ■•- n cm^ '-or-^rtS 5 
' ^" oen en «-'■■-' r~'cM«n pi »-' cm ^' cm' csf "cm' en " ^" cmco" cm" (o'cm'co' a» cd cM'm" cMcn" co'in'meom en 



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rt*iop^" 'o> ^cnc^'«Tco Sj»-'<- ■5-«>menf^r^ pi^mmcn enO'<-cO<o --m-^cMCMrt ^ &>ma>S o>o ^CBQ^at'DsS^* 
r- en r~ "»■ 01 r- en 'W cm ^ ot o> o (O 9 dS cm o en *- <0_ cMO>OOcn — ^_oqooeM o«CMen^_in » r«-enm_^ *^'~. o in ot ei o O_o6 eM ft 



CO in CO *- CM <o 



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truj) ■*T o^^oiftSo CM<B»-tor- -^ m r- in ^ r~ en cm ^ ^ m w CMcneoo cm r- to 



^ en o> ^ CM p«- 

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i^Sm&o CM<B»-^tof^ ^ d>r^iR'y~- h~encM^^a ft CMcnedo eMr-_ «ScMe£>S>cncMa>- 
" mm' I—" * enen^'«-^ mto* r^-'mto iC h-T civ' cm'*-' cm"t-'t' 



cMQcnooh-os'tfeM csomcMtn cocm^ '^St-TCtrt: ifiP*.TtySy ^iG 

en in en •- to r^ m en (Socnvi^ «oen ^divinow ®^mr^o men 

rf ^ 1- o> V *-om --t^inCMto •-;»n«S <n ^. o_ cm_ en o> oienuiKS cn.f-. 

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to ■- • — cS CM en »- rt <p r^ <o ^; ^ cm i— en »- cm«- en 



SvtpcMcn h-^mmoD CM^enencM totpeMOpv cm ey t S ^ 

^-Sen»- h-enm^en toA»-^Cp en^tocnoioi m eoenO'V 

•-cnmto-^ V o p*. CM ffl CMcnencMO ^ *- in in en a> ^» o> to — cm 

■——"--—"—" -^— •—■■-?-- —"m'moV CM •-'cm" to* CM* e» « —"—'-""'« 

»-»-^m '-en r^cMeo cm 



h- encjtoto c 
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a> en 5" a> o" ^" - 



a>m to en h- m ^ CM »-cM»-eMo o> *- en ^»-mr«.oo r«-o>mm^» m'3--o>o tocom^^ip 2 5fi^£2!G '^ S 521252^ 

SScMmCMcoentp en-^mpK ■^«a> mtocisto-v ^QOtSySB SS'^">Ei •=°t;*'**S? S '"EiS® iCs *5523E;r. 

Sojen 5j c» oim -? tocor^ 2» cm m ?S<d oioocmo in cm to *- o>oo^3, ^_t3j_m_h-_o r»- oo_ r-_ --^ en r-. m '-. w. cj>_ »-_ eo en mm *_cm 

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in o> en ■- O) 



SO) ^ tn incnf«-o>^o> enmcMmcM cnscMom toop^^^in ^ (^^f^W 
S)rto> ■>* »- u? en CO en ootpf«-"<j-m enoengcM moJcn-^og to cm v m e>] 
en tooj^- mcncno^"- ^cm m CMeMenen"-en ^cneno[« --to 



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enm CD AcMCMin o> covtocMtD ^mtn o^u 
CM CO to o to ^ r^ ^tncn^o oooin O),coc 



-m eo' to' id T)-' o>" «-"cMen" in^reJcM'tDO enoocDCMt CMinmow cm--c 
»- ocMcn^CM (nr>-a> g^CMr«-en'- cm '- en ^-t-cm^ '-en 



(ir^ cno>QOOiCM « ^P^o mm cM^en g> v <peo m u 
r CO OCMin^tDto * ^Kimcn sop ^mp- O) en* V c3) h 
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232 



Business Returns/ 1976 • Sole Proprietorships 



■A — <MtOCy«DC^ ^C>f— POtDOl:^ — <N QCJUl — f^f^r- O — {©ff^f^t: OCJT^P (S»0)r- lOCQOC^^U^ iQi«ctf«.*rg> 0>(V04CMP>C:> 0Pt-*P>ffltO^ • 

A ^ — i7>(dooD cgiv — cj wS V Q o in ^ N esim ^ 5 «j qnooto-^O) ^inr-AR o — ® r- ^ f». .- ^ »- .. cbaintosov ortcy^P-rf AntA^gstoto f^ 
* — c«(«>h-*-(D r^toe\ii«-»cy^o« txtn«oeoor«. (oai««oo)(o ^^.^Sia» (D<o9 ^«(0^irtC'>i ?n<-'#»A f^»-wir^tftul Sjooogo^iAi^ ei 



— f^^inpo* — Q»-Kw?Qcftr«.co tQ^^voxna Scno — ^^*- f«-feR«»- r^ — oj f- — s«*0^ t«9zi~5 t<B*^'-5Q tr<5*w3'^'W * 
cMcocoor^^ O) 9 •- a>o2 *- CO 9 (S en tn r^ c^ o ^*-cDnmo>o r^dr^-Okn aor<.(<o •a-^comA^N coinoccr>^ ov^oioo A«nn«aSo^ d» 



si 



» ui^^cMCMrt-* «-rti^ortO'*wo> t-'*oo» — <oK. onninnocM ^■wo'w eor^i- ci]^» r^<Bo>u- t/ftA<M*-r>^o •-■j«*-rtrt ooS'wtnaco « 



^ CO — •- 



Sc\j ey a> O) CT> ^ CM ^ CO ^ r^ (o ^ c^iO> 04 CD rx tn 00 <D ip cm <m ^ 00 Oi Q cm 00 — 305 CMpcy cm r;; O) O ra o< ^ o ^ to n m tn 3 r^ V ^ O op 0> <0 r- eo •- *^ » ^- 

ootdtnrotDiA ^ r*. t 57 "O S « ''^ O uo cm to (O 5 S ^ in uj q f-. <- o r^ co S r- A 2 o ^ «a ^o » t •- « O Q o> •« a ^ ^ 9 <0 « Q r:- ^ Sj « K. f». « Q ri p» 

*- CO o ^ "T cg — c^oOJo^*- di o w f^ ^^ft_*cor^i« eo aS co tn ^ r^ 01 r^oiinoo — «»*Q eMrtcoc'j*Q»« o.^.wocto* «),«• (oc>tn » ^ — ^ — ^ «i fr. 

cf o»— -'V —"cm" of CO tn »o €0" to" ♦-' cm eo' ejj*/> Vcm •jt'OO* co"»-" —"m'— "cm cm c^* to cm crT cm— ™?^'' a»o •#'g»-"c^cjV r».' —cm f^'^*"* fi'o'jg^ »rf 



o CM CM CO ^ 00 o (O — r«- — — *ocM V ^- eomcotp — — m q> 00 co cm o> r> r». r* ^ cj g 01 3 <P 9 cm ^ « cm «p ^«- o so)coeM«o Q?PQ^^»P ^mr-oooc 

<B ^o>r^(pmco r^(Oc*79>^^v^O in^0m(O^r^ Lnh-kA(pr>>c\«a> a>r-Aar^ <$^(9 •-r>-ni/>inco*- o>-r^inQO ino^uov^ — -^^SaA^ 

CO uS "» 00 ^ iK CD CO CO CO o o> 00^ o^ CM ^ co_ o_ Sj ^_ 3 *6 o f^. ^"■. ^-, ™ c^. — ™ ^", CM o>_ eq (D eq Sj in in (0_ ^_ cm cm »n v_ ^ ^ *X ^. ". *■. *®. "~. *X *•". ^. *4 *n ^. 00 * ui ^ •■ 

o! CO CT> f*-" <o cm' r--' of o* ^* V^ — — u? V co <p" tti" of co" m' (o 3" — cm" of o" cm" h-' r*-' «o eo" of 00 ^ cm' q* cm' »-" r»' o> \ti to aa ep c^" ai <j> cm" (o r«-" o" 0" m o" f^' ^" m" V 10 w> of *£> - 

•- in^o>OMOh- (p o^- c^O> in cotn — o o v ui cm cm ^ v 00 in 3 o m co*co«r«. toin— r- o cm — cm * 3 V J^ o» — * m aa< ^^^ 3 — no — Av 

o^ — .- ocMCMvcoco ocotor-.^vino^-'- --in»-»-ocMcocM«-^»- o*- oeoACMO CO loinf^ooicDco^c 



Ok CO CM CO n CD 00 

•- irtin h» uScMCo 
<D CM in — r*-_ CO ■^_ 

Ceo co' ^" — CO m" to (£f 
eo — -' — 



ScocMCMf^- ^cnocMopto^ CO en m o » CM CM ^^ot-eo copcp tp r«- — 5 in in m csocopos ir>o>cocM.-m m r- f- — p- o> o> ^- 

^«r«.eoco ASino><S^Q »-cor«-p»-o^r^ cM^»r^o>— ■ '-otcm Si'-<oepf--5d> — 'invoA^- cmqovio^ vcmyoD(Oco<o «p 

o> r«. * o co_ o> in 3 o ^_ » CM in cm_ o> v (O in <c> "w f^, ^, ^, <q, f^, m. o ^_ f^, ^ '"'. ". '". * ^, '^. "l •". ™ * ". (o «l •" o eq cm. — cq eq cq i--_ r* ^ <^ 

r--' to cm" <o" (o' O co' r*" of ^" 00* 0> <p" o" of of 1--" o cm' co" ip" ccf p" 31' <r> r--* — cm ^ ^^ — •- 3" ^' ^' cm' co" in" «o" 3-" to * ^ V in" en" o" co — r««* m cq" oi 



CM •- CM CM CO in 



in ^ — (D — '- — i 



<■ o2 CM CM A 



3:^ 



g2S?m:SR 



inocMco- o> lOOTinr^o*- 

o>,»ft <\jo>,— in o>inco_in •-_« 

00* <£>" (O* — tp — to" uo — of •-' r 

- - T 1 ■■•- 



atp»- 0D'^cMt--cMo>p co<oQCMO)ett(p oicoQoooo (D^-in CMCMO>'— f^(D»- r<>ino>oo>c __ 

-3>eo (o»oi — eM(0^ eo^coeooinS ^ to oi ^ cof^to cq « ftj — p co — ^mr^CM&o ^* — o>cm* coCm^c 

eoo) ^ CM o <o cO io <o CM — uSmft cm — (o<B.f~-* coto- <M ^ '^ '^ ". "T. ^. «jor-.0)*^_ A o p» in ^ co 01 o ^ uj — ^t. wj 

CM of p' <o" of co" «r r^" in to' cm' to" m' ^" (»-"• — " eo •a-'^ | of of in co'to'V cM'tdn I CM'm' r«-' to" to" V m" — ' eo r«-" 1^" <p tp' W 

' 7 ' 7 I ' I I T .' * t 1 I I ' ,11-11 



ootor— inojCM oif*-coflppp5 

•-•-^^min ootDOtPpinffi 

a> to ^ CM o) <o — CM tq — CM_ - 

in co' cm" ■«■" eg cm" o' cm' 



.-_ O — P«-OCMintD 01 — CM — CM(P(© 

Stp h~optpr^r^r-->- oococotppr^cM 
J cm' CO CM 4n to" cm" o" cm' cm" <m — cm 



§t3co(0 "5— CO ocMte^coot9 peomr-.^— ■vcMCMtpeMO) CMtocM — o — p r«. 
Ksg sg.s sss^isss scssis sa-^^sff ssfesiss a 

-* * — eo" — — S^^''** <o^-' CMofto' ^co' co"— * ■« ofofcfVointo' cm 



— CO m coo> ■ 



I III 



a— in— (P^co coojineotpcotpinm oocoptooiCMco ^oo>co(p — o) OTin«o>r- p — r* CMinr^^motp *o — — 

— Pco^ineo CO p op o> in ^ in oi p ^— ocMpoio cm»^— uSmpco o> o> o <p cm co to cm cm g> co cm 00 — Ki ^Ppto 

m cpr^ — tttoi^ ^Ki^ip- r^- 0)0 a>inr»tp^ — co ODeM_« ^^Kito v_v. — 000 ^.Sio ^.f>l^. cocv — — ^^AAtP 

v' V co' (p q' m" <p* W — " ofp*— " «* p* *f fC " 

— ^ CM m ^ ^ Ki * — 



— — m CM 



cocM — ■— mco o>cMtPeoo>tM •-O ojinmcM^Ojo) 



CM — m CM 



SACMCoincg f^ (P p — — P a> <o 

"* CO rt CO CO mio^Of'^-mH •• 

^-._ — — « ^- — CO v^ 00 flo CO, in — o* 

to' tCrfo'pcMaf «' irf 



«> CM 3 tM to O C 

S. SSSS53 



S "" ^ 



p — to -- in oi 
^ in O) p 00 ^ 

m" csj ^-" p^' CM o" 



Stpco«>0)5eo ptpOfpo — in coepmpo r^— tp <po>3m^»^*eo ^tppr-oop <P — r^epp— (0000«p«- — — 

JitopcuocM ocor-*— — CM m^CMinr* oocpp rtCMinm- — A o>pp^ — S m^^coSo* — — r^A — mo 

to "» <o to CO r-. f«- CM •— ^ CD (O ^- tP o> — cq eo_ tp_ p»-_ cm in ^ 0> ^ cq ^ cm_ r»._ eo_ * o ^-_ ^ ^_ tP_ ^ '~.'^ ^ * ^ *i *>. 0_ •- ^ f^, 

f' 00' to' to ■5'' in cm' «p' of CO* o' cm" of — of o* — ip" — ' r-" aS of go" co" co to" ^ to" co f*." in" tp" eo" *o ^ p" cm" m" co <ff cm p* tp* — V «' in o' 

^comp — O) p — — f^cj^eo tp — ^Acm cocm SincM inin oocovoop^ ?>»*• eoo^ ■nvcMtpApr- 

--to * o)3 ^^^- r«.^.»- ^ --CM CM*-^.— ^ ^eo*M •-•♦^^CMtnico^^' 

CM I ofm'evf CM* 



i« 



» C3 — — 0> 



IS 



cocor^intoio»-coto r*-co»-^--Tinf«- CMCM'weoinw^ p»-»-ineo ^■tpm "-in^ptoipr"- ooCMcointttp CM^-copoin (Otpf^ptoi^ n 

SooincM in r^ <p ^ (S cm 5 cm 3 eo cm tn — eo co co m r*- co omeocoto a^m cocov^ojw— ^r*-f«.0)rtK( cmcmvwcoco r-^oip^incq * 

StpcooP^co^ ocDOOCMCom cooo*— intpmin o^^ooinip Aom tptPf^aicMr»-eo cmcmc^oo^-,*- r«.p^^-»-^.^ K-eooD^o>CMO) Oi_ 

od' — ' ^" eo' <p — " cm" V" <p" — " of of co" «" CO co" o' eo" cm « co" m" ^" — " eo" cm" go eo (p cm to" m" aa — ' cm" od" — V cf «n" of <p" cm* op" n 

— (PcmS «— CO * CM — in^«co^ •- V— tnf— pinA — — in— m iA^^-v^cmcd « 

^ — CM— CM — CM— ^— —— — •- — 



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SpoQcomvep tn(p^cMptpooo>- 

<offitpinr>^s •-CMO)^tDO>'^'^3 

tp CM — to — -weo oioo_i0^r~-f-<pp<P 

o' of p" of TT to' ^ — ' r-' cjf CO cm" — ' tp' — " ^-" 

CM cMOTr»-^p»- tpr«-tP'nincM^'*in 

o O) ^ ^— * CO in in r«. 00 — CM in 



- CM mcjxo CM — 
n T- CO o in CM 
r in o CM •- m o> 
3 CM* — — " — ' m' eo" 
5 CM in to V ^ — 



Oto — — ocoo OJincocMO> O) o co OJCOO- — p« Pv. *» ^ 00 »- CM — r-mopOiCM ^«■^^nf^o*yp m 
rcMopo^oo m CM aS to ep ^ ^ o> to cm — r«- o» * 01 cm ^ ^ cm Q co r» <p p o 1^ o cotp — — pAKi m 
rcDh-ipoAin cMm>— ino> inr^in coO)Or>«r~>-r«. o)tpr>-0OT(P CMOttpr^oicM tpoip^<oo>c C4 



^ CO tp (^ C3 to CM cor*eoo»cM v cm r^pcommco« 3 to O) o Ot eg p ^. o y cm m 
oiinco^^wfP oco^tom ^0)co ^pinftjvi-»- (pwr>>o^v (»^^toin»- 
— CM cooScM — ^ineor- cm— cm* cocm o r-. — — co ^ «> — ^ cm 



— — -W P* CO 



. ^.s.sss 



i 



c - 



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53 



CO incM^ — ^-co r»-oo^cocMf»-0?vcM ^dtcM^rtp^to -, 

r^ '-flotPco^to ^r^r«-aS^N.aiCMP- »-inin<PCOcqcM eoooc 

«» to 5" cm" cm" 5" <p' » 

CM m * •- to * c 



■— in^cO"wco cotpr^inr^mcMCMf^ cMf^O>f- 

— -— ■«-CM^COCM00»-»-<T> •-CMO)'' 

IP CM — to 



_0»cq 

' of of CO* ep" co" co" o" p--" cm" m" 

I— in^tocoTT — V — 

eg — CM — 



— tp ^ «(poo>cMOO CMr-pmpA — oocMpeop 5 3 « — to o cm m 

Sin— ^oiv^oseo^ ^^^o>op wpco*eo^ AASco^- co w 

at ^ «tof«-eDSjeoin f«»^incovm oito — — r^co RiC4«cM*^eM cn^ 

m"— '— CO— ' CM — ' m' CM (p' V of— cm'co'p' V— "m" oo'tp'— 'to' -9 

inr^ Oinoo •-•- m*- ^ in'^f^^^cMip tn 



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111 



Business Returns/1976 • Sole Proprietorships 



233 



If 



ti 



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'> ^ OO O) CO GO 



o r-- r-- O) m m ^ 

^ CM CM r-_ ir> f- r- <o o ir> CO en CMti 

<o en ai m m cy" irT ^" a> en to" ^-^ 






■3CM -— -^omaito ^ 



3 CO m or 



» o ^ (d CO 



?SSS 8 S!gS S2S KS"S??S" S 



r CO — CM 



-ineo CM »- - 



OO^ V CM ^ «D 



CMO) »- Oi r 



jrt-:?-^ 



jvtno^ CO lo CO c 



_ood»cpO)eoo) m(pr^(pi*-o ej)'WO(Beo*«tcoa) 
CM OToicotocoooco (£)«cMiSf*-r^ ^eMeO'VO>r^CM(o 
tft in in" O)" o r*-" ' 



»- O <5 r^ CM CM CO CM cMoom in CO c 
(DCMin(or--in inT-»-coiocM.-u 



is 






W"*©! o Ain^ inoico coopcoap<s CM'^co--r«-'r- o ooinom cmoo^u 



3 m in in r>- c 



S t5a 



^ h-vtorC >— "J- oj m CO 

5JIDCM^<»^_ ^ 0,S(€coo SincMi-S 
co" in"r--"co" ofm' «*!" ^* co'io"^ o*** " ■*"" 



Sep oi r^ O) oo m CM — a> mTrcccMmcM sco^o 
_ • ^ »- CO CO CO o r^ r^ eo co co •- m (P lo (o O o 
<» ^ m <sr^^^Aino cocDd90>^ao —■—■—■- 
V » fC CM en irT in ^' eo" oeo'^-'eo »-'<o* 
r^r^Or>~m •- oococM ^cm 

K. * * CO ^ 



r—cof-r^t^ o — c 



in « — <o 
e a> ^ 



CO »- CM 00)01 



in CD oD o o 



w i^cotno 

^ m o> ^ A 

»- (O ^ CMCO 

inino'o so-** cm" 



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^ r^ CM eoQ 



jv in in o ^ eo -^ 



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~ in in ho o o to m CO o m to 'V 

^-si^h~»-ino^5-i-o'>-- --. _ _ 

"oor^oi (Soioi^ocM ft cD*f-c^oto cM'«— "'*in'i— 

I I I I I I ' I ' I ' I I I 7 I 



-mco r^eoi^hoT 



27 f s; 



»o r^ CM CM eo CO ^-tocotoco 
•^ eMr^«c5'- ininr-r^to 
= 0.(0 CM — ■^ - 



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ill 

CO a» V 

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CM 1^ »- h- CM to to oinr^cM-^"- (3) ej> 

oo5oco«'0in tnco»-cM<p^ 01-*. 

CO CO r-. ^ irt <B in co -•- to O oS d r^ co eo o 

co" ^" ^' r-" C3 •-" O)" co" r^" cm" CO to" to to"ai' 

^incMTT"— a> ^mcoc>j^'0 00 



CM ■v •- CO »n CO 

o> o cocoto CO 

> OOCMCM in -w 

r" CO to" O)' tp •— " 



SCM o 0> Q O) in 1- 

r^ m O) in m o r 

— '"ootD o» oj in u 

CM ■■— ' n O) in" ^ 



SO) r- '- ^ to 

'-to 00 in •- 

^ f*- CO I — o in 

to" co" csi" o" cm" g" 



ooo«0)p?^ tDO)ineDa) CMcoto*-^ 
5 5. ■*!■_ 5 .-_ S in S. ^ S ^ S S S S § S 
" 3 10 cm" cm" co' ■^" cm" h~" ■^" •-" eo ' 



CMCO CO »- 



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f^ »- in «n ^ lo <o CM O) r* m CO (» t^ o 
o Q CO ^ »- CO CM o) »- m ^ f- CO O) tt 

»-'*-'■ r^^m iri-r-'cMin" in*^"cu" o* 



3 '.- 1- m « 



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CN (p 1— CNJ^O>0)Tt-CO COr^OXpOCM O)'— CMO»<Of^r»-«— 10 ^CMOJtO 

^ ^ * <0_<000(Om*-CM '-OlCMO^CM tOTteOCOCMh- — ^ A ■ - r^-- 

f> W" ID cm" cm' co" iri * o) to" co" * V cm" ^" co" * * ^ " ^ ^' 

<p A in m 10 in ^ ^ 



* cDOco 00)0 1— ■— r^tO'- mtt 
»• oiA* r^- r^ '-r^eo- o r^tS 

P- COflO CM CM CO CM CO ift COCO 



3 CM I 



0> Ul tA O ^ ho *- *- O) O (D U 

Sm <*< ^ h- to to cy CO -^ * « 

a>_ o h--_^ho^Siineoco So 

a" rJ i*r ^ W in" co" O)" co" to" cm' a 

CO pi ■- ;^ '- ■- a> a 

^- ^ e** CMtO CO 

cnT ciT cm T-" 



■ <0 c\j 1- h- 0)0)3-(D5C 
eocor^o ca m -w ^ co 

■ to'^'ooeo" cm" cm"coco* 



Sa> m to o m 

w eofo. f^ o 

3 CM «o r~o o CM o 

j" to" oi" 1-" ^" ■'»■* to* 



S Oo5 "^ O to epSSr^co SsScoOLrt^ S S5 
^ ^_ Ki •* OR, *- f^. O. in CO ■v «J= ■*»■ t^ co ^ o eo ^ h- 55 



CO <o to 



- 01 CM TT ^y c 



intor- 0)coapcM<o 
fo^-eo a)otococM 
cor^tp coior-'-*- 
aS-^' CM ^" 



CO n w o) CM CO h^ CD ^ to cpcoeomoo m <q ^ cococmcm a 

Sfl» tp 0006^'—^*- in--a6o»eoin o) to -^ ooop 5^ c 
^ to Tr.-iot*-«h-o) co'-'-^hoco co'Vino'-ooT 



tS£S 



<j lOtp r- 



CO cm in o> s CO 



= s 



r CO C3 <B 



_ , tn cMoa> ho »- to cm co ^ cm ^ cm cm •- u 

*~" ^ 5»-0» opCMtO COOSCM^rt '-CDCOt 

^_co_ CO co^O) ^O^ ro.fo.o,o6^o tnS*-c 

"— ' oT joqcm" in'-'V co' ho" (o ^" o)" cvjinco' 



'toto r^ tO'^^ino) o>— mtps 

CO ho m hoAcof^-- ^CMtpoo) 

' ^_ o) in ^_ o o to -^ a> CM in (O V 

in to' jj ^ -r^ I—' in" — -" eo" " * cm" * 



eCM »- •- c 
mco CM q 
■V ro_ to 2 
of o" Oj" ho" a 



Mcoco in 



' is SSS 

CM to (D ho_ 

• co" ^" o' 



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D^'-m *- ^SS -"-^co ocoS^S S I ISoo "9 ""cm" S I mt Ife- 
-inc3* o^.eo- co»cM.-irto-** o CMhoSQw • o ^« 

" o)" *o co" eo" " ' co" " ^ CO to" * ^ •-' «o »— " »-' 



m M CM ' 



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S^ ca 5 CO CO in to -^ CM mmcMcpmv^ oo« oco^* 510 ^" gjh-cMco m o co 

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Section 2 



Partnerships 



jOHTENTS 

Industrial activity by State, 237 
lass life asset depreciation 
ange, 239 
ioited partnerships, 239 

harts 

A Net income (less deficit), 
1967-1976, 238 

ezt table 

k Selected items for 

partnerships, 1975 and 

1976, 238 

asic Tables 

.1 Partners, receipts, selected 
deductions, and net income, 
by industry, 2h0 

.2 Income statement for selected 
industries, 250 

.3 Receipts, selected 

deductions, and net income, 
by selected industries and 
size of business receipts, 259 

,4 Receipts, payroll, 

depreciation, and net income 
for selected States and 
selected industries, 289 

5 Partners, receipts, and net 
income, by State and selected 
industries, 321 

6 Receipts, selected 
deductions, and net income, by 
number of partners and 
selected industries, 373 

7 Receipts and net income for 
selected industries, by year 
of organization, 393 

8 Income statement, by indus- 
trial division and size of 
total assets, 395 

9 Receipts and net income, by 
accounting period and 
industrial division, Uoi 

10 Total partnerships and 
partnership payments Co 
retirement plans for 
employees or on behalf of 
partners, by selected 
industries and size of 
business receipts, 1*03 

11 Class life (asset depreciation 
range) depreciation and total 
depreciation, by industrial 
division and size of business 
receipts, kOJ 

12 Number of partnerships 
claiming to be limited 
partnerships, by industrial 
division and size of busi- 
ness receipts, 1|08 



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 1976 Income 
Year. The 1976 income year was 
defined to include accounting 
periods which ended July 1976 
through July 1977. About 1.1 
million partnership returns were 
filed for this period, over 93 
percent of which were for the 
calendar year accounting period 
ended December 1976. 

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) income 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 
depletion on oil and gas 
properties. 

In addition, the parties 
involved in joint production, 
extraction, investment, or use 
agreements that did not involve 
selling services or property 
produced or extracted could elect, 
under Code section 761, not to be 
considered as partnerships. 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 
Statistics of Income — Individual 
Income Tax Returns 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 net income 
(less deficit) for the 10-year 
period, 1967 through 1976. 
Selected characteristics of the 
returns filed for 1976 compared to 
1975 are sunmarized in table 2A. 



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. In general, 
these data serve as estimates of 
partnership business activity 
within a State. The mailing 
address usually included the State 
where the partnership conducted 
its business. However, 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. 
The geographic data are subject to 
limitations to the extent these 
addresses were not located in the 
same State as the business. They 
may be especially subject to limi- 
tations if, in addition to the 
discrepancy caused by the State of 
the address, they were engaged in 
business operations in more than 
one State. This was characteristic 



237 



238 



Business Returns/1976 • Partnerships 



Chart 2A 
Partnerships 



Net income 
(less deficit), 
1967-1976 



Billions of dollars 
12 



10 



■< 



1967 1968 1969 1970 1971 1972 1973 1974 1975 1976 



Table 2A. — Selected Iteme for Partnerships, 1975 and 1976 

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



Item 



Number of partnerships, total.... 

Inactive partnerships^ 

Active partnerships 

Total receipts 

Total deductions 

Cost of sales and operations . . . 
Depreciation 

Payroll 

Net income (less deficit) 

Net income 

Deficit 

^Includes amended and duplicate returns. 



1975 



(1) 



1,121,26-1 



48,170 
1,073,09-i 

140.1 

64.7 

10.1 

17.1 

7.7 

22.4 

14.7 



1976 



(2) 



1,153,784 

57,343 
1,096,441 

160.9 



150.5 

68.5 
11.1 

18.9 

10.4 

24.9 

14.5 



Change, 1975 
to 1976 



Number or 
amount 



(3) 



32,520 

9,173 
23,347 



12.5 



10.4 



Percent 



UT 



2.9 

19.0 
2.2 

3.4 

7.0 



3.8 


6.0 


1.0 


9.7 


1.8 


10.9 


2.7 


34.7 


2.5 


11.1 


0.2 


-1.3 



of some of the larger partnerships, 
or those engaged in particular 
industrial activities (such as 
security dealers), or those 
(including joint ventures) whose 
mailing address 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 2.3, it was possible to show 
only a few broad industry 
groupings. To increase the 
reliability of the State esti- 
mates, separate weighting factors 
were computed for each Internal 
Revenue district (Internal Revenue 
district boundaries were usually 
coterminous were those of States, 
althou^ some of the larger States, 
contained more than one district). 
However, use of these separate 
rates resulted in D.S. totals in 
the state tables that differ 
slightly from the "all industries" 
totals in other tables. 



Business Returns/1976 • Partnerships 



239 



CLASS LIFE ASSET DEPRECIATION RANGE 

Table 2.11 presents the first 
statistics on use of the Class 
Life Asset Depreciation Range 
(CLADR) system by partnerships. 
The CLADR system under the Revenue 
Act of 1971 was an outgrowth of 
the ADR (Asset Depreciation Range) 
system introduced by the Treasury 
Department in June 1971, as well 
as the earlier Depreciation 
Guideline system first contained 
in Revenue Procedure 62-21 issued 
by the Treasury in 1962. Use of 
the CLADR system increased 
depreciation deductions over what 
they otherwise would have been. 

All of these systems, 
including the 1962 Guidelines, had 
in comnon the grouping of assets, 
regardless of type, according to 
the broadly-defined industrial 
activity in which the assets were 
used, with each grouping given a 
depreciation "class life." Assets 
which cut across industry lines, 
such as buildings, also had lives 
associated with them. In the 
overall, the CLADR system provided 
for generally shorter than average 
lives and each was elective as an 
alternative to depreciating 
assets, item by item, based 
chiefly on the partnership's own 
experience. For additional infor- 
mation, see the Explanation of 
Terms in section 3. 



LIMITED PARTMERSHIPS 

Table 2.12 provides 
information on the number of 
partnerships which checked the 
"limited partnership" box on page 
1 of the Tax Year 1976 partnership 
return, Form 1065. This was the 
first year that this question 
appeared on the form. 

The Uniform Limited 
Partnership Act defines a limited 
partnership as: one "... formed 
by two or more persons ... having 
as members one or more general 
partners and one or more limited 
partners. The limited partners as 
such shall not be bound by the 
obligations of the partnership." 

A limited partner is one who 
may not be held responsible for 
partnership debts, and whose 
potential personal liability is 
confined to the amount of money or 
other property that the partner 
contributed or is required to 
contribute to the partnership. 

The number of limited 
partnerships may be understated 
because of first-time usage on 
the form of a limited partnership 
question. 



240 



Business Returns/1976 • Partnerships 



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Business Returns/ 1976 • Partnerships 



241 



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^ .— "—CM '-CM I,- «. •- 9 CM •- * h- *- •- 



Sr- — f«- i«^ CMWor^s^ trQO" 
-« eo ^ CO QDOinCMCoiA ooinci 



CD o — ^ T- ■» q 



«0 (OCO-^mW CMQI^ — Q'W COCOinCM I CM 

^ r-CM<ocDCM o_or^tno)A cotncoin o, 

e^ CO— "cm CM— ' ino"* (Ocm'^ a> •-^tn tp" 



5r«. oto^ cO CM in— ■a>5 a>Qco ^ diinosmo r«- tS aS — — qo^oSq ' 

M ^ (O CO CM_ "l 0>. <0 <0 <D CO ^O CM 0» — CO flO P^ » CM^(D»-CM rt-^m*© 

a" co" (o" o" to" (O " r*-" o CO <o t/f h»" eo cm — iri to to — " co eo" o" — ^* 

— »- V — — — ^ g CO •- K — 






^ COOP- S'ln 

^- r— — cpAco 

» COtO^CDOO 

«g tncocococo 



SK-V^ooir^ cMCMCMr^ I 1^ cocD^- 9*— CO oin n*-a>m o>^9 ^ cm co r- r>- r- ooto^^ — cdcocdo &o 

Qoicpmcp h«.cor—^- ' ♦ cm — o oor«-— ■ w* Sjtocpo cbrto r- co^mtocM or-^eoo) oinr«-*r* * — 

uS^-^cMtn CMOO)*- in mcMcE cm a> co 5co — (00-(r incuco ^ r^ co — co oj <o — Acotn ocmcmcd* 5 "O 

—;'—■—■-■■--—■ _*— r_*^- j^ pj» (^ g-epCTT cm— o — to"eo rC-^— " -^ ._-^-— -_-_- ^-_-_*_-_r _-_-_r_- — X 






- B-a 

• (O r^ to eo CO i^ o ^ - cm — — cm ^ X * 

jfrin — — CM — cM^ .2 



31 



5o>o> — eo^ CMCM — eoeoo> m o m r». 1 o* c»«oco co O) r» p- «p <QcocQin — '-<© f^ co m « r^ «o — csncMtn cDcocooico 

=o8Si sssssa ggs2 ' ? gts sss sa siss sss s kIss? ssssa. Ssas? 

•0 ^"flOcoincM ^*(fi* tnooj cii^-oi'v" ^ in — V <o^^ H"* S*"'?*^" SS* ^ eotoi*-"- cm cocor-TeM^- f«-r(p(o"ro 



5— r- r>- Q (o — CMOtotnm CMr^-CMo ■ 

or-^«o to-v- '-o^ r^mcoOT 

RCMOh-'Voj* cm"co V«no>a? in of co' in 

co*CM^CM 0O-— r^a> — ^ op o 00 cj> 

o* CMi— ^"W-— ino CMCMtn ■*'— ^ 



oeor- r^opoj -cm mcMcoo — «» ce o>f»-«*P5 oo>o — co co^op-r- 
r^ — in c» 5 CO coco mtoaoai cm — — r* m 0> ^ S r»- 1^ co <0 in V 0» r^ <p ^ 
— m «S cMftco cmS toioio^r cococm o v<ocOcoin mcotnr^co r— — f^*^ 



M (O 



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r».r»-CMO»co o cm a 

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tO'VO ■«-0(^o>| o> CMf-in QCMO »eM eot-5CM r-cMin «o cpp-'voin -tfincMtnv <pco«coin q"* !: 

S5.5 S5.5R ' & ass S2S ^U. 2SSt SSS K SCSSS SassSS SSS83 l|s | 



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r>» in CO V in o 



B»-inp-m OToor^co 

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^ninvxD ^catnco 

— cm cm— iri 



§—0— ^<ocp r»(0 CO — ^»- Qocs ^ — C030C0 9QCMO>in or^^mo) ?©ft 
CO — CM cocSoi r^ in co.-cocp in — cm •- cocoeor*.^ oScno)- ^ — <or»r- ^^x 
00^^ — into r».f^ aS^ — ^ 0^0 o cocoocmcm TOicomcM cmp-cOK-- S* 



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242 



Business Returns/ 1976 • Partnerships 



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CM CM c\i *- en to ^ V- ■en <o n co jg *"£ "* *^ 



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245 



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— *-t^«^-- C\J •- At 



est ^ c>j -» vj ^ ^ 



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— .-CMr^ — ^ ^^ — — eg e*j ^ * ui -- Rj 



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— — ^_o. r* piftift p^_m r~.cocor». r* co (O o cm r^ oi 

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Business Returns/ 1976 • Partnerships 



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250 



Business Returns/ 1976 • Partnerships 



Table 2.2 Income Statement for Selected Industries 

[AH ligufes are estimates based on samples money amounts a/e in thousands of dotlare] 





All 
indusliies 








Agnculture, toestry. 


and flahing 










Total 


Fa/ms 




Total 


Field 
crop 


Veoetable 
and melon 


Fiut and 
tree nut 


Beef cattle 
leedlots 


Beef cattle, 
except 
feedlots 


Hogs, sneep. 
and goats 


Dairy 
farms 




(1) 


(2) 


13) 


(4) 


(5) 


(») 


(7) 


(8) 


m 


(10) 


Partnerships Wtth and Without Ntt Incoms 


1,096.441 

160,943,693 

152,769,437 

634,952 

47,235 

2,574,975 

680,868 

456,183 

25,381 

1,012,202 

2.542.460 

150.520.682 

68.548,584 
7,927,508 

43,966,923 
5,654,741 
3,755,100 

15,775,611 
8,531,299 

13,279,152 
2,948,646 
4,038,805 

12,346,003 
6.395,919 

225,345 

2,425.217 

11,086.857 

159,436 

264,815 

215,533 
335,967 
1,354,660 
26,752 
199,674 
26,669,497 

10,422,811 

24,920,192 
14,497,361 

679,609 

124,039,656 

117,824,843 

519.393 

31,947 

2,136,750 

559,315 

418,960 

22.816 

834,834 

1,690,796 

99,119,464 

54,636,811 
5,501,152 

37,025,126 
4,386,642 
2,833,909 

10.915.764 
6,025,984 

10,766,465 
1,980,446 
2,685,574 
3,645,159 
3,536,194 

135,389 

1,373,867 

4,322,619 

65.162 

177.755 

188.645 
264.936 
55.967 
•248 
22.483 
14,841.542 

24.920.192 


121,337 

13,804,826 

11909,758 

14,199 

2,634 

73,685 

106,371 

22.108 
20,445 
75,405 
580,221 

12,790.006 

7,924,353 
512,408 

2,429,829 
922,338 
311,351 

4,277,972 
529,545 

201,573 
144,602 
520,672 
730,058 
332,604 

5,440 

527,912 

1,102,523 

662 

7,698 

3,449 
7,564 
20,056 
10,506 
14,992 
1,234,942 

1,014,820 

2,048,305 
1,033,485 

76,641 

10,462,974 

9,640,738 
10.654 
2.579 
50,890 
62,045 

17,062 

19.033 

48,461 

411.512 

8.414.669 

5.408.549 
313.630 

1.732,641 
650,637 
208,812 

2,836,953 
334,524 

142,534 
85,256 
373,580 
346,140 
226,400 

2,296 

387,494 

710,486 

•111 

2,690 

3.323 
6.121 
4,953 
•11 
6,994 
705,529 

2,048,305 


106.653 

12.335.132 

11.560,523 

12,732 

2,567 

71,762 

103,445 

21,906 

19,643 

70,618 

471,936 

11,443.146 

7,243,984 
485,443 

2,043,910 
837,563 
256,142 

4,112,844 
491,918 

64,545 
111,270 
483,845 
695,124 
301,453 

3,184 

476,753 

1,010,018 

781 

3,634 

2,644 
6,443 
17,049 
10,495 
12.974 
978.750 

691.966 

1,833,473 
941,487 

67,159 

9,265,583 

8,735,175 
9,191 
2.512 
49.522 
60.859 

18.364 
46.035 
346.664 

7,452,110 

4,876.929 
290.649 

1.399.750 
586.704 
169.892 

2,735,533 
305,599 

52,233 
65,117 
343,693 
330,450 
203,330 

1,698 

354,244 

660,131 

•66 

2,869 

2,561 
5,239 
4,949 

6,977 
539,625 

1,833,473 


42.681 

4.739.849 

4.344.571 

4.452 

753 

33.547 

51.795 

13.523 

12.384 

30.139 

246.685 

4.021.426 

2,140.666 
124.325 
303.822 
323.161 
62.989 

1,447,169 
140,780 

29,719 
45,745 
260,061 
302.449 
122,775 

529 
253,347 
471,555 

143 
2,441 

837 

976 

12,524 

•2,587 

2,554 

372,498 

716,423 

976,225 
259,802 

31,396 

3,940,854 

3,627,517 

3,394 

733 

23,453 

34,206 

11,405 
20.269 
207.2''5 

2.962.629 

1,659.690 
93.870 
240.413 
240.072 
59.026 
1.130.976 
104.667 

19.762 
27.827 
205.195 
168,403 
91,483 

310 

200,664 

346,494 

•49 

2,178 

830 

595 

1.814 

1,554 
235,761 

978,225 


3.745 

659,367 

632.410 
•321 

1,897 
3,351 

•550 

901 
19,937 

602,897 

377,646 
•37,762 

33,807 
102,662 

22,287 
220,013 
•39,085 

•5,699 
6,455 
39,195 
20,689 
22,236 

•240 
27,102 
40,289 

•231 

•351 

1,116 
•628 

60,981 

56.470 

98.627 
42,157 

2.660 

553.722 

532,269 
•321 

1.568 
2,862 

416 
15,716 

455,095 

285,265 

•35,042 
31,144 
82,893 
16,943 
155,628 
•36,365 

•5,097 
4,610 
31,799 
13,303 
18,754 

•240 
22,444 
31,255 

•231 

•351 
1,118 
•628 

•37 
39,943 
96,627 


9,714 

653,276 

792,298 

•2,475 

•89 

7,733 

7,482 

•1,847 

2,706 
38,666 

655.613 

442.106 
14.795 
52.024 

159.311 
31.558 

198.361 
13.941 

13.868 
11.101 
21,626 
75,663 
51,405 

•161 
29,905 
74^99 

•259 

661 
889 
•624 
•106 

132,045 

-2.337 

139.322 
141,659 

4,818 

625,172 

587,642 

•1,149 

•58 

6,185 

5j68 

1,366 
21.680 

485.850 

304.360 
•4.259 
39.264 

117,754 
25,074 

122,520 
•4,511 

7.400 
4.235 
15,094 
22,445 
28,002 

18,366 
33.852 

•257 

•791 
577 
•763 

49.704 
139.322 


232.835 

214.066 
•324 

376 
•2.191 

•288 

•1.445 
14.139 

238.789 

172,825 
12,319 
124,393 
2,066 
1,781 
65,868 
33,602 

1.312 
•1.634 
4.023 
6,717 
1,284 

•300 

1,676 

6.565 

•8 

•30 

•53 

•63 

•1,169 

•449 

•251 
40,410 

-5,954 

7,440 
13,394 

295 

109,356 

105,178 
•319 

•152 
•875 

•288 

•18 
2,526 

101,916 

79,331 
•7,274 
50,713 
•600 
•1,618 
•28,456 
•9,330 

■859 
•1,052 

803 
2,267 

624 

•719 
2,824 

•53 
•39 

•1,111 

•251 
11,749 

7,440 


24,481 

2,717.015 

2.570.212 

•3.451 

•158 

19.740 

24.152 

4.912 

•326 

18.906 

75156 

2,820^97 

2,066,164 
238,278 
1,165,011 
62,972 
35.868 
762,736 
218,703 

16,377 
12,163 
95,156 
164.166 
44,946 

707 

69,024 

184,945 

•37 

758 

•23 

300 

1,755 

•6,990 

2,346 

154,420 

-103,282 

201,898 
305,180 

10,643 

1,761,648 

1,707,330 

•3,182 

•156 

12,281 

8.361 

•326 

11.458 
37.004 

1.579,750 

1.259,035 
119,650 
609,641 
27,355 
19,228 
404,453 
121,292 

7,312 
6,794 
41928 
56,316 
21034 

•529 
35,589 
62,239 

175 

•23 
•71 
•584 

•678 

65,443 

201,696 


5,584 
521700 
496.368 

•14 

635 
1,703 

•166 

1^00 
20,594 

475.821 

346,935 
31,652 
93,878 
10,437 
10,858 

220^31 
20,121 

•1,772 
•1,924 
18,870 
15.989 
6,268 

•43 

15,730 

37,776 

•16 

•6 
•191 

•101 
30,190 

46,679 

64,061 
37^02 

3.266 
361.931 
341.281 

*• 

502 
923 

•855 

18.170 

277.850 
191.107 
14.971 
50.364 
5.905 
7.952 
125.468 
•13.553 

•1.392 
•1.135 
13.509 
6.371 
4.791 

11.156 
25.917 

•6 

•175 

22.224 

64.081 


13.947 




1.837.226 




1,758.603 




•883 




136 




5.138 




10.228 


floyalttes 


734 




•6645 




11096 


Other receipts 


41763 




1. 638^72 


Cost of saJes and ooeratkXB total 


1,124.963 




•7,304 


Purchwes 


111465 
90,762 




37,704 


Othef costs 


664,919 




•8191 




4,018 




19,723 




35,877 




90,599 




37,685 


Bad debts 


•445 




66,361 




161,438 


Amortization 

Deptetton 


•75 
■82 

•150 




1,069 
•44 




•361 


Net loss noncaortal assets 


3,153 




92.209 


Net income (less defldt) 


I96.9S4 
255.693 




56.739 


Partnerships With Net Incoms 


11.248 




1.401.771 




1.337.814 


Ifttome from other oartrwrshiDS 




Nonqualifying dividends 


132 
3,893 




7.364 


Royalties 


.* 

•6,345 




9,509 




36.497 


Total deductions 


1,146.078 




769,929 




•7,302 




70,043 




65,403 


MateriflJ and suoolies 


28,420 




606,942 


LesB' Inventofv end-of-v8ar 


'8181 




3,372 




10,995 




29,587 




54,806 




27,686 




•192 




55,400 




119.031 








». 




•144 




658 




•3 








1.942 




71130 




255.693 







'ThM estlrrtate shoutd tw used with cautk)n t}ec8UM of the smaH number of sample returns on wtucti it was based. 

"The ettimate for thtt cell i» not shown separately because of the small number of sample returns on wt^icn rt was baaed. However, the data are included in the approprute totals. 



Business Returns/ 1976 • Partnerships 



261 



Tabto 2.2 Income Statement for Selected Industrie*— Continued 

[Al (Igiirw tn wllmitM b«»«d on iiinplti — motwy amountt w* in thousaids of dollOTl 



PwtiMrahlpa With and WWieut ftot Incenw 

Nunibtf of ptrtntnNpt 

Totil rvcflipts 

Buikwu r«c«ipts 

IncotTM frcNTi other pflftnifiNpt , , 

Nooqutlfytnji dividends 

Interwt received 

Renti recetved 

Royifttet 

Fwm net profK 

Net gain, noncapitil tseeH 

Oltter receipts 

TotsI deductions 

Coet of teles end opsf s tlons. totil 

Inventory, beginnin^<yeer , 

Purchftses 

Coet of labor 

MaterW and euppHee 

Other costs 

Less: Inventory, endof-year 

Setartes and wages 

Payments to partners 

Renty id 

Interest paid 

Taxes paid 

B«l debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Pension, profit-sharing, anmily, bond purchase plans 

Employee bertefK programs 

Net loes from other partnerships 

Fami not loss 

Net loss, noncapital assets 

Otfier deductions 

Net Income (less deficit) 

Net IrKome 

Defldt 

PsrtrwrsMpc With N#t tnconM 

Nunber of partnerships 

Total receipts 

Business receipts 

Income from other pertnersh^pe 

NonQuaRfying dwidends 

Inlsrast received , 

Rents received 

RoyMM 

Finn nAt profit 

FM giln, nonctpitil tiMti 

Oth« renlplB 

Tow dKkictlora 

Coit of salM uid ofa n tlon, toW 

Invflntory, boginnioQ^-yMf 

PurchtMS 

Co8to( labor 

Mattrial ux) tuppiat 

Othar costs 

Lass: Invantoiy. an4«(-)Mr 

Salanas and wages 

Paymants to pwtnars 

Rant paid 

Intarast paid 

Taxas paid 

Baddabts 

Rap^ 
Dapraca 
Amorlm 
DapMon 

Pansian, profl-shaiing, inniitty, bond purchasa plans 

Employaa banan programs 

Net loss from other paitnarsNps 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Nat Incorne 



Agriculture, forastry, and fisbing Continuod 



Farms Continued 



Poultry 
and eggs 



(11) 



1,763 

476,467 

466,034 

•499 

■1,416 

747 

•1.503 



•250 
6.016 

473.303 

390.696 
2.757 
96.663 
20.714 
2Z560 
246.869 
3.105 

3.728 
1.471 
4.520 
7.165 
5.662 

•6 

4.462 

15.103 

•21 



•249 
•7 



9.947 
3.164 



General 
livestock, 
except 
animat 
specialty 



(12) 



1, 
283. 
278. 



132 
,592 

,977 
•499 
1,416 

281 
•238 



4. 
247, 

195. 
•1 
61 
11 
2. 

119. 
•2, 



•237 
•7 



26,282 
35,762 



•231 
•35.655 
'34.684 



•104 
•119 



•624 

•33.290 

•25.061 

•4,461 

•12,149 

•490 

•76 

•12,346 

•4,443 



•614 
•832 
•428 

•453 

•970 

•4 

•27 



•4,461 
•411 

•2,365 

•3,032 
•667 



•195 
•27,905 
•27,047 



Animal 
specialty 



(13) 



•104 
•119 



•511 

•24,873 

•18,796 
•2,268 
•8,814 
•219 
•64 
•9,666 
•2,233 



•16 
•490 
•225 



•180 
•376 



•4,461 
•289 

•3,032 



1,583 

63,604 

56,783 
•315 

•824 
•260 



•2,446 

1,176 

68,023 

48,753 
•2,519 
•22,615 
5,960 
1.424 
15.048 
•1.013 

•938 

•1,547 
1,446 
5,249 
1,540 

•102 
1.102 
7.364 



•267 
•39 



21.670 

-24.219 

•1,S 
26.202 



•351 

•38.072 

•38.037 
•315 

•112 
•88 



•1.461 
•61 

•36.089 

•29.883 
•1.728 
•22.814 
•2,768 
•482 
•2,669 
•618 

•229 
•216 
•292 
•356 

•754 

•25 

•280 

•1,143 



•2,671 
•1,983 



Other 



(14) 



2,148 

196.936 

190.492 
•12 

1.019 



•527: 
4.178 

195.415 

110.125 
9.271 
24.663 
36,628 
9.015 
37.282 
8,934 

7,116 
9,498 
2,457 
5.368 
7.004 

•651 
7.591 
9.714 

•187 
•8 

•319 

•1.311 

•39 

•62 
33.969 

1.523 

27.410 
25.887 



955 

161.560 

156.083 
•12 

971 
•539 



•527 

3.427 

134.150 

63.947 
•2.608 
15.103 
31.793 
8,162 
28,959 
•2,676 

4,182 
•7,279 
1,348 
2,834 
5,468 

•381 
6,330 
7,283 



•319 

•1,311 

•39 



13,429 
27,410 



Agricultural 

services, 

forestry, 

and 

fishing 



(15) 



14.684 

1.469.694 

1.349.235 

'1.467 

•67 

1,923 

2.926 

•202 

•802 

4.767 

106285 

1.346.860 

660.369 
26.965 

385.919 
64,775 
55,209 

166.128 
37.627 

117.028 
33.332 
36,627 
34.934 
31.351 

2.256 
51.159 
92505 
•61 
•3,664 

605 

1,121 

•3,007 

•11 

•2018 

256,192 

122.634 

214.832 
91.998 



9,482 

1,177.391 

1.105.563 

•1.463 

•67 

1.368 

1.186 



2.426 
64.646 

962.559 

531.620 
23,161 

332,691 
64,133 
38.920 

101,420 
28,925 

90,301 
20,141 
29,867 
15,690 
23,070 

598 

33^50 

50,355 

•46 

•21 

762 

662 

•4 

•11 

•17 

165.904 

214,632 



(16) 



17.612 

5.731.042 

5.258.499 

76.852 

•49 

21.613 

21, 

170.448 

•519 

29.662 

151,346 

5,777,9 

1,457,276 
31,501 
245,464 
180,625 
108,783 
942,690 
51,807 

167,854 
34,142 
141,359 
122,965 
170,760 

937 
71,975 

448,917 
10,189 

190,083 

6.328 
12.820 
65.390 

6.676 
2,850,097 



1,966,616 
2,013,542 



4,900,016 

4,541,809 

75,483 

•49 

17,603 

16.349 

157,093 

•516 

24,215 

84,699 

2,833,402 

1.079.662 
20,590 
209.757 
142.705 
66.707 
677.792 
27. 

130.429 
20,737 
67,116 
87,565 

129.604 

662 

52.446 

262.049 

6.235 

133.066 

4.894 
5.796 
6.374 



906,560 
1,966,616 



Mtning 



Oil and gas 

extraction 



(17) 



14.871 
3.885.643 
3.499.036 

68.703 
•49 

17.818 

14,769 

166,970 

•519 

14,623 

103,336 

3.266.304 

542.557 
8.396 
122.412 
50.598 
22.957 
345,765 
7,571 

91,257 
18,595 
114,397 
68,749 
99,302 

186 

29.849 

249.316 

6.140 

107.141 

1,330 

946 

69,324 

•5,376 
1,643,837 

619,339 

1,754.986 
1,135.649 



9.150 

3.522.519 

3.205.487 

67,340 

•49 

14,865 

13,558 

153.621 

•516 

10.247 

57.036 

1.767,531 

447,481 
7,674 
121,980 
46,339 
15.682 
261.550 
6.144 

79.118 
10.352 
72.147 
67.666 
75.270 

•171 

27,851 

190,992 

5,724 

55,056 

1,290 

462 

6,129 



727,581 
1,754,986 



Other 



(18) 



3,141 

1,845,399 

1,759,483 
•8,149 

7i067 
3,476 

15,239 
46.010 

2.511.664 

914.719 
23.105 

123.072 

130.027 
85.626 

596.925 
44.236 

76.597 
15.547 
26,962 
36,216 
71,456 

751 

42126 

199,599 

4,049 

82.942 

4.998 
11.874 
•16.068 

•1,500 
1,006J60 



211,628 
877,893 



1,593 

1,377,499 

1,338,322 
•8,143 

3.136 
4,793 

3,472 

13,1 
7,663 

1,165.671 

632,181 
12.716 
87.777 
96.366 
40.625 

418.242 
21.745 

51,311 
10,385 
14.971 
19.679 
54.334 



24.595 

91.057 

•511 

76.010 

3,604 
5,314 
'245 



178,979 
211,626 



Constniclion 



Total 



(19) 



60,390 

13,336,424 

13,108,707 

12,683 

115 

31,493 

61,941 

521 

•202 

26,233 

76.329 

12197.423 

9.55U46 
880.891 
1,616,318 
1.918.281 
1.804.669 
4.065.696 
754.569 

539.956 
255,686 
79.735 
194.424 
197.418 

9.883 

63,333 

243.690 

1.501 

1.216 

13.588 
36.175 
5, 

•35 

2.549 

981.869 

t.139.001 

1,447,057 

308,056 



48.555 

10,928,211 

10.750.766 

12,455 

72 

26.554 

49.518 

•255 

•202 

23,050 

65.339 

9.461.154 

7.576.478 
459.153 
t.274.312 
1,663.328 
1,409^28 
3,153^12 
362.755 

428.017 
144.416 
56.344 
92.705 
151.113 

6.709 

67.691 

186.604 

1.334 

1.174 

10.555 

29.900 

1.852 

317 
725.945 

1.447.057 



•This astifnate fhoutd be used with cauOon becauw of the smaJI numtwr of sample returns on which it was baaed. 

••The osSmate for thte cell is not ihowTi Mfwatety because ot the srnall nurriber of sample returns on which It was baaed. However, the data are Included In the approfNiate totals. 



262 



Business Returns/ 1976 • Partnerships 



Table 2.2 Income Statement for Selected Industrles- 

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



Continued 





Constnjctwn Continued 


Manofactunng 




Special trade contractofs 


Total 


Lumber 
and wood 
products, 
except 
fumrture 


Pnnting, 
pubHshrng. 
and allied 
industnes 


Machinery, 
except 
etectncal 




Item 


Total 


Plumtmg, 

heatin9, 

and air 

conditioning 


Painting, 
paper 
hanging. 

and 
decorating 


Masonry. 

stoneworv, 

lile setting, 

and 

plaslenng 


Contractors, 

not 
elsewhere 
classified 


manutac- 

U/ing 
industnes 




(211 


122) 


(23) 


124) 


(25) 


(26) 


(27) 


(28) 


(29) 


(30) 


Partnarshlp* With and Without Net Income 


38,395 

3,847,740 

3.822,764 

•47 

•49 

5,244 

7,366 

•9 

3,829 
8,432 

3,324,193 

2,109,195 
100,871 
798,508 
420,849 
511,774 
377,572 
100.379 

314.992 
163,611 
42,933 
22,530 
79,891 

6,457 

35,892 

91,039 

•376 

•173 

6,151 

16,984 

•10 

•270 
433,689 

523,547 

581,005 
57,458 

30,638 

3,258,040 

3,238,749 

•47 

•49 

4,502 

4,443 

•9 

3,595 
6,646 

2,677.035 

1,749,266 
72,421 
656,627 
349,754 
427,176 
326,380 
83,092 

264,980 
92,078 
31,739 
16,207 
66,342 
5,024 
29,055 
72,485 
•376 
•162 

5,581 

14,086 

•10 

•189 
329,455 

581.005 


4,941 

635,844 

633.810 
•4 

322 

•617 

•548 
543 

567,133 

433,051 
18,293 

177,554 
64,354 
82,736 

115,369 
25.255 

32.313 
16.510 
4.091 
2.861 
10895 

526 
3,250 
8,599 

•505 
4,114 

50,255 

68,711 

73,393 
4,682 

3,780 

555,304 

553,378 

•4 

285 
•617 

•548 
472 

481,911 

380,502 
16,643 

151,267 
56,468 
64.346 

112.995 
21,217 

26,814 
7,564 
2,893 
2,278 
8,993 

343 
2,852 
6,682 

•472 
3,476 

38.879 
73.393 


5,260 
295,371 
294,685 

285 
•169 

•27 
205 

233,329 

135,603 
7,965 
40,753 
35,036 
34,384 
22,203 
4,738 

29,988 
19,336 
2,294 
1,397 
6150 

•91 
1,305 
4.924 

■935 
•1.406 

29,900 

62,042 

64,278 
2,236 

4,473 

263,738 
263,310 

276 
•42 

•27 

81 

199,460 

112,867 
6,207 
32,774 
32,850 
31.480 
12.228 
2,672 

28,969 
13,847 
1,997 
1,119 
5,619 

•90 
1,186 
4,261 

•883 

•1,297 

27,325 
64,278 


5,194 
433,851 
433,165 

•68 
•259 

•75 
294 

359,252 

213,257 
2,814 
56,033 
53,576 
64,813 
39,303 
3,282 

55,182 
18,468 
2,464 
1,633 
10,501 

•274 

3,222 

8,114 

•5 

•22 

•333 
2,224 

43,553 

74,599 

77,679 
3,080 

4,243 

363,325 

362,720 

•56 
•242 

■72 
235 

285,646 

174,004 
•645 
34,711 
41,237 
62,097 
36,453 
•1,139 

46,574 
7,973 
2,131 
1,419 
9,062 

•205 

2,657 

6.591 

•5 

•22 

•320 
1,897 

32,766 
77,679 


23,000 

2,482,674 

2,461,104 

•43 

•49 

4,579 

6,321 

•9 

3,179 
7,390 

2,164,479 

1,327,284 
71,799 
524,168 
267,883 
329,841 
200,697 
67,104 

197,509 
109,297 
34,084 
16,639 
52,345 

5,566 
28,115 
69.402 

•151 

4,378 
9,240 

•270 
309,981 

318,195 

365,655 
47,460 

18,142 

2,075.673 

2.059,341 

•43 

•49 

3,883 

3,542 

•9 

2,948 
5,858 

1,710,018 

1,081,893 
48,926 
437,875 
219,199 
269,253 
164,704 
58,064 

162,623 
62,694 
24,718 
11,391 
42,648 

4,386 
22,360 
54,951 

•140 

3,906 
7,416 

•189 
230,485 

365.655 


30.767 

8.191.523 

7,979.481 

•1,642 

755 

22,062 

15,660 

7,674 

■373 

5,263 

158,713 

7,721,469 

5,285,070 
697,833 

3,146,542 
984,772 
480,056 
795,285 
819,420 

470,523 
152,169 
108,946 
99,176 
155,614 

11,852 
87,511 
306,468 
4,504 
38,721 

18,265 
37,193 
29,138 
•57 
11,443 
906,819 

470,054 

940,208 
470,154 

20,020 

6545,183 

6,447.389 

•79 

755 

15.590 

13.246 

7.550 

•373 

4.092 

56.109 

5,604,975 
4,076,164 
506,076 
2,609,727 
703,514 
377,633 
467,682 
588,468 

334,372 
106,840 
66,412 
51,237 
122,010 

6,761 
59.191 
178,166 

1,320 
18,505 

11,611 

27,779 

•290 

•57 

319 

541,941 

940,208 


6,564 

1,484,653 

1,444,806 

•1,313 

■35 

3,609 

4,473 

•3,527 

•32 

1,841 

25,017 

1,375,551 

911,766 
116,885 
500,023 
145,002 
129,387 
156,568 
136,099 

68,477 
30,445 
27,453 
22,858 
33,894 

1.204 
34,553 
65,488 

35,161 

2,260 

3,683 

■24 

138,198 

109,102 

139,155 
30,053 

5,148 
1,083,659 
1,053,592 

•35 
2,386 
3,544 

•3,448 

•32 

1.638 

18.984 

944.504 

600.477 
64.879 

339.372 
97.925 
95.606 
67.038 
64.343 

55,152 
24.221 
15.294 
15.657 
24.340 

780 

25,207 

52,105 

•3 

•17,371 

706 
1.746 

111.356 
139.155 


4.883 
592313 
582.619 

•22 

1.011 
1.342 

•25 

57 
7.237 

496.978 

224.225 
24.103 

102.275 
47.554 
46.882 
29.103 
25.692 

79.267 
19.285 
12.012 
5.052 
14.807 

2.486 

4.766 

12,632 

•127 

2,052 
2.820 

117.447 

95.335 

103,871 
8.536 

3.362 

509.358 
500.820 

■22 

1,001 
656 

•24 

57 
6,778 

405,487 

179,704 
13,668 
91,556 
36,236 
32,263 
23,410 
17,429 

66,861 
15,406 
9,540 
3,686 
13,002 

2,078 
3,963 
10,188 

1,965 
2,458 

96,511 
103.871 


2J09 
494,651 
485,727 
•150 
•256 
2.718 
•430 

•1,532 

•6 

•198 

3,834 

450,321 

291,390 
73.030 

167.713 
96.331 
17.861 
25,882 
89.427 

36.543 
17.602 
12.694 
9.333 
11.272 

393 

5.099 
12.805 

628 
2,957 

49.097 

44.530 

65,610 
21,080 

1,533 

333,319 
327,975 

•256 
764 
•430 

•1,532 

•6 

•198 

2,158 

267,709 

163,862 
21.380 
72,779 
63,275 
14,863 
16,978 
25,413 

22,020 
14,239 
4,263 
2,146 
9,140 

320 
2,454 
8.945 

787 
2.810 

36.707 
65.610 


17,111 




S,619,70( 




5,46e,32( 




■78 




442 




14,724 




9,415 


Royalties 


2,590 
'33S 


Net oain noncaoital assets 


3,167 




122,825 




5,398,611 




3,857,688 




483,815 


Purchases 

Cost o( labor 


2,378,531 




285,928 




583,732 




568,202 




286,236 




84,837 




56,787 




61,933 




95,641 


Bad debts 


7,788 




43,093 


Depreciation 

Amortaalwn 


215,563 

4,055 
1,560 




13,125 




27,733 




■29,114 




■57 




11,350 




802,077 




221.087 
631.572 




410.485 




9.978 




4.618.847 




4.S6S.002 




■78 


Nor>qualrfyif>g divHtends 


442 

11,439 




6,618 


Royattffis 


2,546 
■335 




2,199 




28,188 




3,887,275 


Cost ol sales and operatjons, total 


3,132.121 
406.149 


Purchases 


2,106,020 
508,078 




234,901 




360,256 




481,283 




190,339 




52.974 




37,315 
29,748 




75,528 




5,583 




27,567 




106,928 




1,178 




1,134 




8,153 




20,765 




■290 




•57 




226 




297,367 




831,572 







•This estimaie should tie used with caubon because o( the snwil number ol sample returns on which it was based. 

' "The estmaie (or this cell is not shown separately because of the small number ol sample returns on which it was based. However, the data are included in the appropriate totals. 



Business Returns/ 1976 • Partnerships 



253 



Table 2.2 Income Statement for Selected Industries- 

(All figures are estimates based on samples mofwy amounts are in thoiisands of dotlars} 



Continued 



PartiMrshlpa With and Without N«t Incom* 

Number ol pannersliips 

Total receipts 

Business receipts 

Income from other partnerships 

Nonqualifying dividends 

Interest received 

Rents recerved 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory, beginning-of-yeaf 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory. end^-y«ar 

Salaries and wages 

Payments to partners 

Rent paid 

Interest p«id 

Taxes paid 

BaddeMi 

Repairs 

Depreciation 

Aniortization 

Depletion 

Pension, profit-sharing, annuity, bond purchase plans 

Employee benefit programs 

Net loss from other partnerships 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net income (less deficit) 

Net income 

Deficit 

PwtiMrahlp* With Nat Ineoma 

Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships 

Nonqualifying dividends 

Interest recaved 

Rents received 

Royalties 

Fami net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory. beginnir)g-of-year 

Purchases 

Cost of labor 

Material and sufiftm 

Otfier costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes paid 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Pension, profit-sharing, annuity, bond purchase plans 

Employee benefit programs 

Net loss from other partnerships 

Fanii net loss 

Net loss, noncapital assets 

Other deductions 

Net income 



Total 



(31) 



16.860 

2.611,564 

Z542,612 

•1,235 

•92 

6,401 

24,887 

•5,302 

•149 

12.506 

16.380 

2,709.585 

807.852 
21,628 

348.428 
91,420 
42,411 

331,436 
27,471 

312,305 
46,905 
60,366 

126,052 
88.547 

4.770 

85.624 

381.442 

6.754 



4.720 
18,127 
•8,443 

736 
756.654 



273.316 
371.337 



10,276 

2,088,958 

2,040,012 

•244 

•41 

4,459 

10,911 

•5,302 

•138 

11,982 

15,869 

1,815,642 

672,815 
14,931 

307,673 
71,658 
31,790 

263,290 
16,527 

252,511 
26,719 
36,461 
48,387 
58,722 

3.620 

59.353 

134,516 

5,787 

•288 

4.264 

13.997 

•25 

460 
497.717 

273.316 



Transportation. communicatJon, electric, 
gas, and sanitary services 



Transportation 



Total 



(32) 



13.364 

2.062,198 

2,001,255 

•1,167 

•41 

4, 

23,432 

•2,649 

•149 

12,169 

16,507 

1,997,522 

709,796 
19,528 

302,434 
74,673 
33,127 

304,453 
24,319 

238,393 
39,214 
49,154 
96,563 
65,470 

2,366 

74.269 

214.164 

603 

3.402 
15,471 
•1,822 



486,125 

64.676 

196.590 
131.914 

8.036 

1,660,324 

1,617,559 

•176 

■41 

3,792 

9,506 

•2,649 

•138 

11,666 

14,797 

1,463,734 

590,470 
12,977 

274,569 
55,592 
24,283 

237,422 
14,373 

196.662 
22.162 
31,210 
30,876 
47,751 

1,823 
52,239 
95,215 

•421 



3.402 

11,837 

•4 

•418 
379,244 



Tmcking 

and 

warehousing 



(33) 



8.164 

1.062.467 

1.038,287 

•1.022 

•41 

2.030 

8.279 

•9 

•149 

2.313 

10.337 

1.005^98 

279,577 
7,236 
147,956 
42,408 
7,120 
84.498 
9.641 

181.979 
30.496 
35.693 
29.600 
48.284 

1.360 
58.131 
76.566 

•208 

2.053 

10.724 

•4 

404 
250,219 

57.169 

97.855 
40,686 



5.153 

837.607 

822.238 

•87 

•41 

1.653 

1.971 

•9 
•138 
1.841 
9.629 

739,752 

239,029 

6,728 

128,914 

37,244 

5.008 

69,997 

8,862 

145,513 
15,428 
20,445 
12,842 
34,318 

1,314 

39,768 

49,565 

•33 

2,053 
9,398 



•132 
169,910 

97,855 1 



Other 
trans- 
portation 



(34) 



5,200 

999.731 

962,968 
■145 

2,779 
15,153 

•2,640 

9,876 
6,170 

992,224 

430,219 
12,292 

154,478 
32,165 
26,007 

219,955 
14,676 

56.414 
8.718 
13.461 
66.983 
17.186 

1.006 

16,138 

137,598 

•395 

1.349 
4.747 
•1.818 

•286 
235.906 

7.507 

98.735 
91,228 



2.883 

822.717 

795.321 
•89 

2.139 
•7.535 

•2.640 

•9,825 
5.168 

723,982 

351,441 
6.249 
145.655 
18.348 
19.275 
167.425 
5.511 

51.149 
6.734 
10.765 
18.034 
13.433 

509 

12.471 

45.650 

•388 

1.349 
2.439 



•286 
209.334 



Communr- 
cation, 
electric. 

gas. 

and 
sanitary 
services 



(35) 



3.496 

549.366 

541.357 

■68 

■51 

1.592 

1.455 



317 
1.673 

712.063 

98.056 
•2.100 
45,994 
16847 

9.284 
26.983 

3.152 

73.912 
7.691 
11.212 
29.469 
23.077 

2,404 

11,355 

167.278 

6151 

■288 

1.318 
2.656 
•6.621 

■46 
270.529 

-162,697 

76.726 
239.423 



2.240 

428.634 

422.453 
■68 

667 
1,405 

•2.653 

316 
1.072 

351.908 

82.345 
•1.954 
33.104 
16.066 
7.507 
25.868 
•2,154 

55,849 
4,557 
5,251 
17.511 
10971 

1.797 

7.114 

39.301 

•5.366 

•288 

•862 

2.160 

•21 

•42 
118.473 

76.726 



Wholesale and retail trade 



ToUl 



(36) 



195.014 

46,611.598 

46.073,078 

10,833 

2,610 

61,469 

119.988 

6.419 

•535 

27.246 

309.420 

44.202.346 

35.141.839 

4.163.535 

33.156.395 

673.368 

404.822 

1.462.184 

4.718.465 

2.791.623 
643.023 
781.576 
305.915 
744,471 

67,244 
205,614 
490.357 

12.708 
2.264 

20.642 
50.815 
4.631 
•9 
13.110 
2.926,505 



2.861,318 
452,066 



40,337,814 

39,906,111 
10,225 
2,525 
54,131 
89.639 

5.659 

•525 

19.491 

249.508 

37.476.496 

30,296,942 

3.437,994 

28,675,863 

560.006 

335.900 

1.206.093 

3.918.914 

2.321.547 
450.799 
603.640 
215.196 
606.209 

55.284 

160.697 

361.906 

9.374 

1.447 

19.305 
43.600 
3.932 



2.325.567 
2,861.318 



Wholesale 
trade 



(37) 



32.361 

16215,391 

16011,459 

1,971 

608 

20,057 

29,543 

4,949 

•243 

6,873 

139,688 

15.511,076 

13,399,309 

1,310,947 

12,521,994 

177.236 

133.364 

675.750 

1.419.982 

582.805 
156.090 
93.106 
87,194 
156.732 

24.187 

55.685 

133.573 

3.139 



11.056 

16.151 

2.771 

•6 

753 

787,610 



836.352 
132.037 



23.946 

14,357.731 

14,192,294 

1,885 

595 

17,024 

21,908 

4,657 

•243 

3,501 

115,624 

13,521.379 

11.771,444 

1,128.904 

11.083,118 

145.971 

115.065 

529.724 

1.231.338 

510.529 
118.944 
77.252 
64.042 
137.304 

19.216 

46.481 

102,002 

2,909 

892 

10.432 
14,060 
2,117 



643.&«8 
836,352 



Retail trade 



Total 



(38) 



162,371 

30,366,977 

30,032.594 
8.862 
2.002 
41.373 
90,398 

1,470 

•292 

20.362 

169.624 

28.663.682 

21.726.351 

2.848.182 

20.619.262 

496.132 

271.458 

784.565 

3,293,248 

2,207.570 
483.823 
687.892 
218.418 
587.130 

42.748 

149.677 

356.139 

9.569 

1,355 

9.586 

34.654 

1, 

•3 

12.357 

2.134.550 

1.703.295 

2.023.324 

320.029 



110.027 

25.950.853 

25.664.792 

8.340 

1.930 

37.068 

67.684 

1.002 

•282 

15.979 

133,776 

23,927.529 

18.509.319 

2.304.684 

17.577.606 

414.035 

220.835 

674.500 

2,682,341 

1,809,770 
328,745 
525,810 
150.851 
468,296 

35,759 

113,964 

259,259 

6,465 

555 

8,873 

29.530 

1.815 



1.677.574 
2.023.324 



Building 

materials. 

hardware. 

garden 

supply, and 

mobile home 

dealers 



(39) 



8.545 

2.203.168 

2.166.348 

■906 

743 

6.133 

10,648 

■316 

2.548 
15.526 

2.044.523 

1.575.285 

380.352 

1.525.437 

43,449 

16,495 

49.071 

439.519 

149.250 
41.087 
26.859 
20.995 
43.132 

6.680 

11.349 

26.928 

72 

■299 

1.028 

2.731 

•61 



138,699 

158,645 

176435 
17.790 

6.562 

1.993.404 

1.961.649 

•906 

743 

5.116 

9.226 

•316 

2.037 
13.411 

1.816.969 

1.414.345 

324.405 

1.371.511 

33,895 

11,687 

42,655 

369.808 

133.390 
33.475 
23.799 
15.366 
36.753 

5.651 

8.751 

21.349 

•63 

•299 

1.001 

2.337 

•61 



120.261 
176.435 



•Thi* estmate should be used with caution because of the small number of sample returns on wTiicii it was based. 

■ •The estimate for this cell is not shown separately because of the small number ol sampie returns on which it was based. However, the data are Included In the appropriate totals. 



254 



Business Returns/ 1976 • Partnerships 



Table 2.2 Income Statement for Selected Induetries- 

[*l tfm tn UDnaim btwd on i«ni|)t« i -momy arooumi tn in lliouMixa ot doll«f»l 



Continued 





Wholesale and retail trade Continued 




Retail trade Continuod 


Mm 


Food stores 


Automotive dealers and service stations 


Awerel 

and 

accessory 

stores 


Furniture 




Total 


Grocery 
stores 


Other lood 
stores 


Total 


Motor 
vehicle 
dealers 


Gasoline 
service 

staDons 


Other 

aiitomolive 

dealers 


stores 




(<1) 


(42) 


(43) 


(44) 


(«) 


(46) 


(47) 


(48) 


(49) 


Psrtn#rsnips Witn ww Wllnout Net inoofiM 


21.684 

6.953.671 

6.912.641 

1279 

969 

4.682 

14.998 

2.566 

16.411 

5.713.902 

4.744.349 
286204 
4,573225 
44,196 
24,635 
126,474 
314,384 

348,309 
66,695 
70.199 
24,969 
84.315 

2,920 

27.471 

52.017 

568 

•58 

1.941 

7.028 

•1*4 

•3 

185 

282.731 

239.669 

274,098 
34,429 

18,093 

5,072,807 

5,040,809 

763 

926 

4,630 

10249 

1,756 
13,737 

4,796,709 

4,018262 
230,372 
3,676284 
36293 
21,546 
106,806 
264,039 

292,309 
48,827 
63,803 
17,514 
69,065 

2280 
22,529 

39,796 

281 

•9 

1,592 
5,461 
•104 

226,763 
274,098 


14,667 

4,973227 

4,938,987 

666 

914 

4232 

10,699 

2,349 
15,327 

4,796,232 

4,066201 

261,398 

3,964,119 

23,455 

11232 

93,908 

287,911 

271,685 
49,262 
46,493 
16,527 
66,643 

2,632 

20,431 

36,7*4 

265 

•53 

1,392 

5,606 

•144 

•3 

160 

210,072 

176.996 

200,723 
23,728 

11,469 

4220,410 

4,192,156 

•170 

871 

4,091 

6,796 

1,561 
12,742 

4,019,687 

3,430,408 

209,798 

3,350.230 

20,396 

9460 

74.014 

233,479 

225,527 

36,315 

35,738 

13,766 

54,407 

2,001 

16,969 

29,643 

138 

•4 

1,141 
4,135 
•104 

169,301 
200.723 


8,997 

960,344 

973,664 

•693 

■55 

450 

4299 

•207 
1.084 

917,870 

678,148 
26,606 

809,106 
20,740 
13,403 
34,566 
26,473 

76,624 
17,413 
23,706 
6,442 
17,772 

288 

7.040 

15273 

303 

■5 

649 
1,423 

•25 

72,659 

62,674 

73,376 
10.701 

4,624 

852,397 

848,653 

■593 

•55 

439 

1.453 

•207 
995 

779.022 

587.864 
20.684 

526.054 
15.896 
12.066 
31.792 
20.660 

66.782 
12.612 
18.065 
3.748 
14.648 

279 

5,570 

10,152 

143 

•5 

451 
1,326 

57.462 
73.375 


26.080 

7.940,904 

7.875.019 

•100 

58 

9296 

17.357 

597 

•115 

4.319 

34.043 

7.593.104 

6.487.548 
646.866 

6,074.832 
100.601 
106.124 
293.789 
735.664 

329.n2 
81.521 
87.970 
50.910 

109.932 

15.394 

22.914 

64.664 

245 

■114 

1.327 
6.144 
■349 

1.103 
343,197 

347,600 

365,070 
37270 

19,181 

6,860,410 

6,806.276 

■94 

53 

7,822 

14,339 

■1*4 

■115 
4,192 
27,373 

6,475,340 

5,572,696 
526273 
5206,785 
84,787 
91.785 
266.829 
601.763 

280.642 
56218 
72.187 
37.654 
92.802 

13,575 

16.473 

42.714 

92 

■19 

1.308 
5.650 
•349 

281.642 

385.070 


5.920 

3.414.906 

3.376.762 

•61 

•41 

5.618 

11.102 

•45 

1.126 

20231 

3.310.619 

2.912.717 
356.418 
2.675.335 
43.386 
49.657 
199.106 
410.184 

116.406 
24.176 
20.742 
29.195 
26.327 

8.551 

9.443 

17.658 

40 

•16 

756 
4.621 
•156 

•11 
139.696 
104287 

113.176 
6,691 

4,160 

3,066,696 

3,023,663 

•61 

•36 

4.553 

9.612 

•45 

1.025 
18.700 

2.942.517 

1597.825 
299.058 
2,383.757 
39,360 
48,369 
177289 
349.998 

104.656 
19.604 
17.199 
23.775 
22.796 

7.691 

7.614 

14.154 

•38 

739 
4.429 
•158 

121.611 
113.178 


13.507 

3.369.114 

3351.918 

•39 

•17 

2.033 

3.760 

•552 

•115 
1.766 
8.912 

3208,514 

2.745,607 
108,122 
2.596.841 
40.406 
41.023 
76.926 
117.711 

143264 
37.867 
49.680 
8.926 
64,074 

3,660 

7.942 

24,101 

•56 

■96 

297 

561 
■191 

■917 
121263 

160.600 

176.737 
16.137 

10.416 

2,881.198 

2.866.600 

■33 

■17 

1.736 

2.662 

■99 

■115 
1.767 
6.167 

2.704.461 

2.327.607 
83.549 

2204266 
32,066 
26,910 
72,473 
101,455 

119221 
23.342 
43.707 
5.964 
53.715 

2.980 

6.746 

19.356 

■29 

297 
503 
■191 

100.467 
176.737 


6.663 
1.156.684 
1.146,319 

1.745 
2,496 

1,4M 

4,900 

1,073,971 

829224 

162,326 

802,666 

16,809 

17,*U 

17,758 

207,789 

70,102 
19,478 
17,648 
12,767 
19,531 

3163 

5,529 

12,905 

•149 

•272 

742 

•175 
82,346 

62,913 

95,155 
12242 

4,606 
923,617 
914,016 

1,531 
2,065 

1,400 
4,506 

828.362 

647.064 
132.666 
618.763 
13.372 
16.506 
16.067 
150.310 

56.765 
12.072 
11281 
7.915 
16292 

2.904 

4.113 

9202 

•25 

•272 
718 

59.564 

95.165 


11.663 
1.475.700 
1.466.942 

2596 
4.831 

• • 

10.389 

1.366.776 

939.762 
295.969 
941.501 

15.412 
7.402 

29.463 
349965 

127.396 
36.734 
60.502 
14,676 
29.703 

1.985 

4.776 

14.746 

667 

•111 

406 
910 
•94 

■544 

133.760 

106.924 

137.846 
28.922 

7111 
1250.087 
1234.697 

2236 

3.603 

8,846 

1,112241 

778,367 

224,966 

790,806 

9009 

2.994 

24.754 

274.161 

106.493 
24274 
44,625 
8,761 
23.908 

1.681 

3669 

10.966 

■555 

■6 

406 
650 
•89 

105.675 
137.846 


11.138 




1.873.880 


Buiine«s rtc«ipti 


1.831.725 




•3.949 








5.749 




3.963 


RoyiNiw 




N«t oiin noncaoftal MMti 


996 


Otiw f»c«pts 


27.496 
1.743.633 


Colt of sttn and opertttom. totti 


1284.902 
266.102 


Pufchtsw 


1246.150 
26.781 


Matsrit) and suppfes 


14.090 




43.006 




325229 




129,106 




42,623 


Rent paM 


38,839 
13,314 




33,727 




5.442 


Repaira 


5.921 
17.724 




•94 


Dtfmcm 


•26 
870 




2.167 




•79 








■3.436 




165263 




1».347 




151.992 


Dsfidt 


21.646 




8203 




1.640.024 




1.599.454 




■3.949 








5.664 




3.541 


floyaftias 






50S 




26,911 




1.488.032 




1.092.5*4 




215.896 


Purchaws 


1.067.181 
24,626 


Material and wpplia* 


12.067 




38,587 




265.715 




114.938 




31.782 




30,464 
10,481 




27,384 


Bad debts 


4.634 




4.629 


Depreciatwn 


13.639 




■93 




■26 




870 




1,985 




■79 








•• 




164,483 




151.992 







"Pte Mttmata ihouM tw uMd with caution bMUM of 
"Tb» cttimat* for thrt c«ll » fWt shown Mp«nt«fy 



•malt number of Mnip<« rvtuma on which rt wss tweod. 
of tht •malt number of sample returns on wtitch It was baaed. Howwver. ttw data era inckxled In the appropnate totala. 



Business Returns/ 1976 • Partnerships 



255 



Table 2.2 Income Statement for Selected Industrles- 

[All figures afe estimales based on samples — money amouna are in thousands ol dollafsl 



Continued 



Partnerships With and Without Net Incoms 

Numbef of paitnersliips 

Total receipts , 

Business receipts 

Income from other partnerships 

Nonqualifying dividends 

Interest received 

Rents received ,. 

Royalties 

Fami net profit 

Net gain, norKapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory, beginning-of-year 

Purchases 

Cost of lalwr 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes paid 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Pension, profit-sharing, annuity, bond purchase plans 

Employee benefit prograrrts 

Net loss from other partnerships 

Fanr net loss 

Net loss, noiKapital assets 

Other deductions 

Net income (less deficit) 

Net income 

Deficit 

Partnerships With Net Income 

Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships 

Nonqualifying dividerxjs 

Interest received 

Rents received 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory, beginning-of-year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes paid 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Pension, profit-sharing, annuity, bond purchase plans 

Employee benefit programs 

Net loss from other partnerships 

Fami net loss 

Net loss, noncapital assets 

Other deductions 

Net income 



Wholesale and retail trade— Continued 



Retail trade— Continued 



Eating 
places 



(50) 



23.S29 

3,898,741 

3,853,341 

•59 

•8 

3,142 

15,601 

•350 

•10 

3,277 

22,953 

3,455,437 

1,796,945 
59,494 

1,496,778 
204,582 
34.198 
72,601 
70.708 

570,917 
58,951 

214,794 
37.294 

138.860 

2,179 
41,406 
85,165 

5,505 
•35 

745 
7.984 
•924 

•159 
493,574 

243,304 

312,604 
69,300 



15.754 

2.952.983 

2.927.569 

•59 

•8 

2.462 

11.113 

•350 

1,954 
9,468 

2,640,379 

1,428,070 
44,277 

1.184,277 
178,764 
23,705 
48.309 
51.262 

419.228 
37,790 

164,849 
22.866 

107.249 

942 
29.397 
56,589 
3,743 

•35 

629 
6,160 
•924 



361,755 
312,604 



Drinking 
places 



(51) 



7, 

564.734 
549.659 



436 
4,724 

•78 

•2,099 
7,738 

519,470 

273.120 
16,545 
255,069 
10,952 
4,936 
3,871 
18.253 

68.612 
19.522 
21,465 
9,609 
26,530 

519 

8.254 

15.554 

•399 

•19 
550 



75,308 

45.264 

59,276 
14,011 

5,192 
411,830 
402,439 



390 
2,637 

•78 



•1,880 
4,406 

352,555 

196,426 
12,388 
187,674 
7,897 
2,734 
2,563 
14,820 

46,303 
7,186 

12,910 
6,626 

16,869 

305 
5.366 
9,928 



•19 
•330 



48,190 
59.275 



Liquor 
stores 



(52) 



Other 
retail 



(53) 



4,730 
1,023.356 
1.017.914 



372 
2,245 



2,632 

970,230 

809,562 
104.013 
799.490 
1.708 
513 
12,764 
108,926 

43.045 
10.954 
19.669 
7.785 
21.590 

535 
3,547 
9,661 

831 

334 
505 



•12 
42,200 

53,126 

80,748 
7,622 

3,456 
908,354 
903,901 



345 
1,338 



•193 
2,577 

847,606 

717,409 

85,837 

709,752 

•839 

482 

12,708 

92.209 

38,207 
8,475 

16.081 
5.078 

17.659 

448 
2.972 
6.481 

646 



334 
488 



33,320 
60,748 



42,432 

4,700,608 

4,653.611 

•754 

126 

7.199 

10,548 



3,294 
24,851 

4,377,710 

3,152,378 
640,451 
3,037,387 
41,065 
59,407 
135,750 
761,682 

374.259 
110,098 
130,378 
32,231 
62,092 

5,799 

21,124 

71.219 

1,034 

•682 

2,703 

5,940 

•52 

6,766 
380,955 



404,368 
81,470 



25,684 

4.074,939 

4,036.692 

•764 

113 

6,748 

7,229 



2,642 
20.551 

3,670.571 

2.722.009 

509,256 

2,622,236 

32,861 

52,507 

119,641 

614,512 

320,002 
70,774 
94,925 
21,058 
62,138 

5.105 

16.052 

51.323 

767 

•129 

2.501 

5,760 

•52 



297,792 
404,368 



Finance, insurance, and real estate 



(54) 



446,988 

37.632,363 

32,828.920 

475,624 

35,482 

2,269,587 

269,911 

227,870 

1,982 

751.958 

771.029 

39,900,874 

4,012,097 
1,371,768 
1,030,210 
69,676 
231,609 
2,662, 
1.353,610 

2,001.369 

545.151 

812.522 

9,670.652 

3,712,130 

75,367 

1,073,075 

5.998,739 

41.366 

24.670 

31.592 
38.935 
1,106,276 
14,216 
124,186 
10,618,531 

-2.268,511 

6.816.550 
8.085,061 



235,395 

20,505,914 

16,777,643 

373,294 

24,259 

1.893.300 

154.306 

210,877 

953 

636,413 

434,870 

14.689,364 

2,341,312 
584,605 
695,552 
43,207 
129,204 

1,462,534 
553,790 

1,186,462 

284,347 

360,595 

2,626,678 

1,491,430 

27,635 

397,997 

1,685,803 

8,834 

18,913 

25,054 

25,738 

26,061 

•22 

7,655 

4,174,830 

5,816,550 



Finance 



Total 



(55) 



106,878 

5.568,751 

2.437,129 

435,677 

32,754 

1,766,987 

82,540 

209,266 
•292 

417,758 
206,148 

5,514,230 

367.810 
28.137 

251.104 
10,371 
27,297 

117,184 
68,283 

588.349 
223.184 
97.543 
735.178 
172,153 

21,941 
14,042 
88,157 
9,123 
22.337 

17.734 
10.684 
922.471 
•10,470 
95,810 
2,117,244 

54,521 

2,029.037 
1.974.516 



61.242 

4,463,331 

1,686,964 
340,460 

21,776 
1.596,382 

44,585 

192,936 

•287 

404,719 

175,240 

2,434,294 

293.290 
9,644 
203.122 
6.663 
21.772 
97.743 
45,654 

503,689 
136,674 

74,951 
407.704 

95,143 

9,282 
9.313 

34.001 
995 

17,670 

16,282 
9,013 
11,295 
•22 
4,315 
610,765 

2.029,037 



Banking 
and credit 

agencies 

other than 

banks 



(56) 



2.756 

551,243 

246,230 

•262 

•709 

66,650 

4,450 



217,214 
15.728 

508.327 

•182.126 

•1.626 

•175.407 

•29 

•7.268 
•2,206 

33.917 
9.069 
6.360 

29.664 
6,045 

7, 

025 
5,552 
•120 



•1.153 
1.115 
•1.841 

•59 
222,712 



47,850 
4.934 

2.323 

537,981 

237,213 

•259 

•709 

84,502 

•3.931 



217,142 
14,225 

490,131 

•181,971 

•1,626 

•175,407 



•7,142 
•2,206 

32,557 
6,901 
5,905 

24,819 
5.019 

5.986 
741 

4.838 
•120 

•1,153 
1,115 
•1,444 



217,703 
47,850 



Security. 

commodity 

brokers, 

and 
services 



(57) 



2,441 

2,461,756 

1,895,053 

7,479 

5,470 

304,048 

1,356 

1,545 

144,843 
101,962 

2,254,014 

•5,342 



518,617 
141.059 

64.436 
265,953 

69,868 

2,268 

3,564 

11,290 

735 

•304 

16,054 
8.486 
17.540 

18.138 
1.110,180 

207,742 

299,509 
91,767 

1,297 

1,791,772 

1,255,134 

5,324 

824 

290,917 

•1,297 

1,333 

142,067 
94,876 

1.492,263 

•4.815 



461,730 
115,041 

57,065 
241,957 

58,242 

1,747 
3,322 
9,120 
564 
•302 

15,010 
7,458 
7,501 

•1,554 
506,835 

299,509. 



•This esUmale should be used with caution because of the small number of sample returns on wtiich It was based. 

"The estimate for this cell Is not shown separately because of the small number of sample returns on which It was based. However, the data are Included in the appropriate totals. 



256 



Business Returns/1976 • Partnerships 



Table 2.2 Income Statement for Selected Induatrles- 

|AII figurw ue OTCmalet b«»ed on wmplea money anwunts ar« in ttwuMnda ol dollara) 



Continued 



Finance, insurance, and real estate— Continued 



Insurance 
agents, 
broliera. 

and 
service 



Real estate 



Total 



Operators 

and 
lessors ol 
buildings 



Lesson, 
otfief than 
buildings 



Real estate 

agents, 

brothers, and 

managers 



Other real 
estate 



Services 



Total 



Hotels ana ottwr lodging places 



Total 



Motels. 

motor hotels, 

and lourtsl 

courts 



(591 



(60) 



(6tl 



(62) 



(63) 



(64) 



(65) 



(67) 



Pirtnarship* With and Without Nat Incoma 

Number o( partnerships 

Total receipts 

Business receipts 

Income (rom other partnerslilps 

NonqualKying drvidends 

Intef est recorded 

Rents received 

Royalties 

Farm net profit 

Net gain, noncapital aaaets 

Ottier receipts 

Total deductKjns 

Cost ol sales and operations, total 

Inventory, beginning-o(-year 

Purchases 

Cost ol labor 

Material and supplies 

Other costs 

Less; Inventory, end-ot-yeaf 

Salaries and wages 

Payments to partners 

Rent paid 

Interest paid 

Taxes paid 

Bad debts 

Repairs 

(Depredation 

Arrioftization 

Depletion 

Pension, profit-sharing, annuity, bond purchase plans 

Employee benefit programs 

Net loss from other partnerships 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net income (less deficH) 

Net income ■ 

Deficit 

Partnarahlpa With Nat Incoma 

Number ol partnerships 

Total receipts 

Business receipts 

Income fi'om other partnerships 

Nonqualifying divideflds 

Interest received 

Rents received 

Royalties 

Fami net profit 

Net gain, noncapital atseta 

Other receipts 

Total deductions 

Cost ot sales and operations, total 

Inventory, beginnirig-of-year 

Purchases 

Cost of labor 

Material and supplies 

Other costs 

Less: Inventory, end-of-year 

Salaries and wages 

Payments to partnen 

Rem paid 

Interest paid 

Taxes paid 

Bad debts 

Repairs 

Depreciation 

Amortization 

Depletion 

Pension, profit-sharing, annuity, bond purchase plana 

Employee benetit programs 

Net loss (rom other partnerships 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net income 



8,<10 

2,29t.915 

2,160.763 

•194 

■988 

44,471 

7,184 



221 
78.074 

1,779.866 

184,062 
•4,025 

•23,746 
•2.591 
•2.870 

157.323 
•6.493 

206,213 
50,879 
32,021 
10,866 
26,092 

9.338 
2.837 
11.790 
2.335 



5.103 
7,092 
•2,090 



1,229.148 

512,049 

536,626 
24,577 

7,363 

1.994.210 

1,873,104 

•194 

■985 

40,957 

4.818 



221 
73,931 

1,457,584 

143,262 

•23,746 
■2,046 
■2.850 

117.088 
■2,468 

195.755 
41.888 
28.834 
7,289 
20.609 

7,525 
2,300 
9,949 
2,335 

4,847 

6,601 

■78 



986,312 
536,626 



331,700 

29,771.697 

28,231.008 

39,553 

1.740 

458.129 

200.187 

18.604 

1.690 

333.979 

486.607 

32.606,778 

3,460,225 
1,339,606 

755,360 
56,714 

201.442 
2,387.937 
1,280,834 

1,206,807 

271,088 

682,958 

8,924,606 

3.513.885 

44.088 
1,056.196 
5,896.792 

29.908 
2.333 

8,755 
21,159 
181,715 
■3,746 
28,376 
7.272,139 

-2.835,081 

3.250.887 
6.085.968 



166.790 

14.048,373 

13.217.575 

32.640 

1.496 

255,961 

104,922 

17,941 

231,473 
185,699 

10,797,486 

1.904.760 
554.961 
468.684 
34.498 
104.582 

1.247.703 
505.668 

487.018 

105.785 

256.810 

2.211.683 

1,375.678 

10,828 

386,384 

1,641,853 

5,504 

1,343 

3,925 
10,124 
14,688 

3,340 
2,377,763 

3.250,887 



273.444 

23.922,092 

22,949,350 

23.835 

1.055 

310.624 

78.670 

7,740 

959 

203,001 

346,858 



275,795 
94,654 
83,427 
14.731 
7,656 

165,504 
90,177 

976,762 

17M98 

600.394 

8.095.138 

3.282,793 

34.817 
1.013.974 
5.697,610 

26,667 
1,292 

6,390 
17.755 
127.428 
•2.515 
19.240 
6,296,539 



2,380,100 
5,110,315 



135.340 

10,446.438 

9,910,101 

18,849 

818 

175,256 

48,293 

7,286 

•52 

146,255 

139,528 

8,066,338 

135,175 
30,772 
40,967 
4,505 
2,831 
74,960 



354,935 
45,054 

231,636 
2,036,975 
1,295,766 

8,207 

366,873 

1,587,394 

4,563 

315 

2,852 
9,070 
11,720 

2,435 
1,973,368 

2,380,100 



25.637 
539.386 
471,427 

•1,781 
268 

16, 

20,446 

10,719 

•132 

6.702 

11.012 

478,552 

59,052 
•7,548 
15,535 
3.746 
4.576 
35,817 
•8,170 

4,825 
3,924 

20,200 
140,895 

62,362 

•585 

13.923 

58.923 

69 

790 

•458 

•95 

6.057 

•1.231 

•293 

104.850 

60,834 

230.598 
169,764 



15.941 

423.878 

369.630 

■1.781 

263 

13.705 

14.020 

10.550 
■128 
5.185 
8.616 

193.280 

41.765 
■6.862 
11.902 
1.355 
732 
25.196 
■4,282 

1.702 

1.044 

6.333 

28,376 

32,466 

•493 
8,398 
22.776 

781 

•458 
•45 

•739 



47,788 
230,598 



17.478 

1.660.113 

1.548.568 

■2.123 

■375 

22.953 

36.471 

■8 

•117 

22.553 

26,945 

1,699.072 

712,600 
217,626 
231,116 
11.557 
35.144 
448.970 
231.813 

140.753 
60,179 
43,491 

184,084 
61,528 

2,008 
14,799 
57,150 

1,030 
•77 

■1.172 

1.851 

31.282 

■110 
386,958 



216,124 
255,083 



1.050,510 

978.725 

■1,980 

■375 

13.538 

23,371 



•4 

19,079 
13,438 

834.386 

356,701 
70,483 

117.341 
■8.142 
22.658 

196.127 
58.050 

100.475 
47.189 
15.370 
47.848 
19.446 

570 
6.763 
20.668 

■75 
■481 



216.666 
218.124 



3.650.106 

3.281.663 

11,814 

•42 

107.653 

64.600 

137 

•482 

101.723 

101.992 

3.776.647 

2,412,778 
1.019,778 

425,282 
26,680 

154,066 
1,737,646 

950,674 

84.487 
29,787 
18,873 
504,491 
107,182 

6,678 
13,500 
85,109 

2.142 
•174 

735 
1.458 
16,948 

8,733 
483,792 



424,065 
550,606 



7.520 

2,127,547 

1,959,119 

10,030 

•40 

53,462 

19,238 

•105 

•482 

60,954 

24,117 

1.703,482 

1,371.119 
446.844 
298.474 
20.496 
78.361 
951.420 
424.476 

29.906 
12.498 
3.471 
98,484 
28,001 

1,558 

4,350 

11,015 

654 

•172 

•154 

140 

■1.325 



139.941 
424.065 



207.248 

33,010.1 

32,056.952 

41,784 

5,498 

88.665 

240.249 

15.843 

•1.176 

83.729 

476.996 

25.208.314 

4,357.323 
244.364 

1,991,922 
813,759 
362,094 

1,217,396 
272,212 

6,793,516 
1,126,888 
1.533.629 
1.096.517 
994.036 

50.026 

290.135 

2.114,488 

91.552 

t.875 

116.951 
134,339 
95,627 
•1,929 
25,782 
6,393,701 

7.802,578 

9.566.258 
1.763,680 



145.899 

28.257.123 

27.506.945 

36,959 

1,667 

74,023 

161,297 

15,162 

•1,074 

67.130 

392.866 

18,690.865 

3.173,361 
180.393 

1.517,608 
551,065 
275.332 
847,700 
198,937 

5,970,160 
861,252 

1.301,424 
377.009 
750.567 

30.196 
188.960 
783.056 

52.167 
1.472 

109.839 

111.988 

12.480 

•154 

3.686 

4,963,094 

9.566.258 



14.917 
3.298.293 

3.086.658 

•1.644 

•18 

14.011 

113.549 

•314 
•49 

15.569 
66.481 

3,360.518 

683,773 
30.981 

297.518 

177.389 
56.339 

156.850 
35,304 

488.702 
37,323 
116,884 
433,328 
219.628 

12.571 

107.767 

358.517 

3.045 



1.616 
13.628 
3.380 

•1,660 
878,627 

-82,225 

294,871 
357.096 



8.034 

1,801,852 

1,654,268 

•1,534 

•8 

10,696 

78,119 

•314 

•49 

10.822 

46.042 

1.506.981 

324.909 
12.360 

144.789 
84.215 
35.012 
60.597 
12.064 

231.724 
20.803 
69.060 
130.156 
106.121 

4.276 

59.045 

129.304 

469 

•69 

1.092 
6.177 
•134 

•21 
423,616 



8,163 
1,826,615 
1,551,371 



6,911 
21.884 



13.193 
33.384 

1.621.287 

297.298 
16,832 

138.836 
76.100 
18.714 
63.776 
16.960 

253.739 
21.676 
51.830 
203.402 
104,343 

7,020 

55,840 

187,345 

1,979 



371 
4,694 
■2,322 

■1,036 
428.392 

5.328 

139.168 
133,840 



4,511 
890.078 
841.103 



5.483 
9.235 



8.948 
25.237 

750.910 

117.318 
3.84S 
62.093 
20,099 
8,664 
26.364 
3.747 

135.223 
11.820 
31,556 
75.818 
53.530 

2.373 

29.813 

80.517 

316 



■153 
1.911 
■134 

•18 
210.410 

139,168 



•This estimate sTiould b« used with caution because ol the small number oi sample returns on wnich ll was based 

• 'The estimate for this cell is not shown separately because of the small number of sample returns on which it was based. However, the data are included In the appropriate totals 



Business Returns/1976 • Partnerships 



257 



Table 2.2 income Statement for Selected Industrles- 

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



[Continued 



Itsin 



Partnerships With and Without 
Nat Income 

Numlier of partnereliips 

Total receipts 

Business receipts 

Income from other paftnersfiips 

Nonqualifying dividends 

Interest recerved 

Rents received 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory, t)eginning-of-year 

Purchases 

Cost of latxy 

Material and supplies 

Other costs 

Less; Inventory, end^)f-year 

Salaries arid wages 

Paymerits to partners 

Rent paid 

Interest paid 

Taxes paid 

Bad debts 

Repairs 

Depreciation 

Aniortization 

Depletiori 

Pension, profit-sharing, annuity, twnd purchase plans 

Employee benefit programs 

Net loss from other partnerships 

Fann net loss 

Net loss, noncapital assets 

Other deductions 

Net income Oess deficit) 

Net income 

Deficit 

Partnerahlps Witi« Net Income 

Number of partnerships 

Total receipts 

Business receipts 

Income from other partnerships 

Nonqualifying dividends 

Interest recerved 

Rents received 

Royalties 

Farm net profit 

Net gain, noncapital assets 

Other receipts 

Total deductions 

Cost of sales and operations, total 

Inventory, beginning-of-year 

Purchases 

Cost of labor 

Material arid supplies 

Other costs 

Less: Iriventory, eod-of-year 

Salaries arid wages 

Payments to partners 

Rent paid 

Iriterest paid 

Taxes paid 

Bad debts 

Repairs 

DepreciaBori 

Amorlzation 

Depletion 

Pension, profit-sharing, annuity, bond purchase plans 

Employee benefit programs 

Net loss from other partnerships 

Farm net loss 

Net loss, noncapital assets 

Other deductions 

Net income 



Services Continued 



Personal sendees 



Total 



22,666 

1,256,931 

1,239,128 

•182 

•168 

2,037 

10,487 



1,472 
3,457 

1,064,601 

292,151 
20,753 

123,759 
80,711 
41,671 
50,919 
25,662 

204,121 
76,278 
69,007 
17,158 
43,172 

3,846 
18,123 
59,761 

1,209 



1,547 
2,600 
•4,228 

•32 
271,368 



223,631 
31,301 



17,219 

1,088,536 

1,075,680 

•182 

•12 

1,891 

7,068 



864,905 

264,446 
19,155 

112,421 
72,950 
35,925 
47,946 
23,951 

168,091 
49,037 
50,597 
11,515 
36,831 

3,606 

15,070 

43,645 

616 



•24 
217,941 

223,631 



Laundnes, 

dry cleaning, 

and garment 

services 



(70) 



7,211 
453,259 
447,259 



585 
4,011 



405,322 
96,184 

2,823 
23,629 
39,772 
17,260 
16,481 

3,781 

81,142 
16,623 
24,129 
8,254 
18,525 

765 

9,648 

30,309 

•577 



•1,025 
1,039 
•4,148 



112,746 

47,937 

62,940 
15,003 

5,252 
390,957 
385,795 



571 
3,664 



328,017 

87,319 

2,726 
22,367 
35,978 
15,544 
14,274 

3,569 
69,741 

7,483 
18,584 

5,072 
15,879 

579 

8.368 

21,455 

•430 



•1,025 
950 



91,132 
62,940 



Beauty 
shops 



(71) 



6,205 
226,545 
222,065 



•59 
•2,922 



•683 
816 

187,716 

39,158 
1,867 
9,109 
17,375 
11,122 
1,265 
1,580 

54,377 
23,754 
15,974 
2,099 
7,993 

•26 
2,302 
7,262 

•75 



•43 
■513 



34,140 

38,829 

43.868 
5.039 

4,507 
180,237 
177,536 



•59 
•1,609 



■310 
723 

136,369 

31,244 
1,513 
6,691 

14,598 
8,490 
1,260 
1,308 

42,614 
12.402 
10.469 
1.408 
6,317 

•20 
1,524 
5,121 

•11 



•43 
•134 



25,062 
43,868 



Bartwr 
shops 



(72) 



2,461 
95,6)0 
95,494 



64 

73,129 

13,436 
■1,574 
•5,554 
•6,539 
•1,242 
•1,113 
•2,586 

17,855 

•13,038 

7,554 

•680 

1,906 

•24 

602 

1,983 



Other 
personal 
services 



(73) 



•29 



16,022 

22,481 

23,571 
■1,090 

2,073 
85,993 
85,897 



62,422 

12.152 
•1,539 
•4,346 
•6,539 
■1,129 
•1,065 
■2,466 

13,931 

■11,021 

6,207 



■24 

509 

1,444 



14,915 
23,571 



6,789 

481,517 

474,310 
■182 

1,387 
3,508 



398,434 

143,373 
14,489 
85,467 
17,025 
12,047 
32,060 
17,715 

50.747 
22.663 
21.350 
6.125 
14,748 

3,031 

5,571 

20,207 

•557 



•479 
1,019 



•24 
108,460 



93,252 
10.169 

5,387 

431,349 

426,452 

•182 

•12 

1,255 

1,749 



360 
1,339 

338,097 

133,731 
13.378 
79.017 
15.835 
10.762 
31.347 
16,608 

41,805 
18,131 
15.337 
4.355 
13.126 

2.983 

4.669 

15,625 

•175 



•479 
746 



•24 
86,832 



Business 
senrices 



(74) 



32,292 

2.607.311 

2.416.771 

803 

•210 

14,410 

51,567 

2,345 

41,432 
79,773 



435.353 
20.866 

167,285 
63,771 
40,242 

164,660 
21,470 

282,357 
77,381 
71,017 

315,016 
54.624 

4.600 

35.784 

898.770 

6.602 

•637 

4.085 
8,245 
42,731 

3,215 
467,927 

-101,033 

499,369 
600,402 



20,060 

1,763,692 

1,626,197 

799 

•189 

9,714 

30,115 

•2,090 

37,463 
57,125 

1,264,323 

317,462 
18,453 

128,826 
43,996 
31,671 

113,006 
18,490 

220,501 
45,240 
46,186 
68,686 
36,856 

1,478 

16,612 

200,443 

1,388 

•637 

3,883 
6,603 
2,130 

•95 
296,123 



Automobile repair and services 



Total 



(75) 



21,219 

1,542,737 

1,519,879 

•39 

•22 

2.512 

6.0O8 



•74 
5.353 
8.850 

1.360.378 
735.411 
46,432 
578,597 
65,244 
64,579 
34,959 
54,400 

112,900 
58,792 
75,681 
36,174 
42,611 

2,036 
20,314 
96,927 

1,465 



275 
1.556 
•610 

•691 
174,935 

182,359 

221,469 
39,110 



14,895 

1,228,881 

1,211.823 

•39 

•21 

2.345 

4,727 

•74 
3,471 
6,381 

1,007,412 

566,245 
33,066 

446,570 
54,068 
48,445 
24,292 
40,196 

81,997 
37,220 
68,335 
20,758 
31,442 

1.071 
12.112 
63.123 

•638 

272 
1,284 



132,322 
221,469 



Automobile repair shops 



Total 



(76) 



14,969 
1,025,835 
1,021,675 



639 
2,037 



•74 

200 

1,209 

692,582 

561,623 
38,373 

443,741 
46,836 
48,880 
28,683 
44,890 

76,987 
49.173 
32.270 
9.771 
23.231 

1,583 

6,346 

19,724 

•331 



General 
automobile 



(77) 



1,226 
•19 



109,467 

133,253 

153,127 
19,874 

10,670 
841,362 
837,613 



631 
1,925 



•74 
•162 
967 

688,235 

436,465 
27,608 

345,276 
39,185 
37,645 
20,557 
33,805 

60.562 
33.666 
21.914 
6.636 
19.632 

840 

4,842 

15,353 

•45 



•142 
1,004 



87,134 
153,127 



8,899 
574,295 
571,917 



286 
1,270 



•74 
•136 
612 

486,977 

318.499 
21.766 

261.462 
21.926 
18,340 
20,852 
26,845 

37,078 
26,016 
15,698 
4,678 
12,863 

671 
3,689 
10,914 



66,530 

87,318 

94,782 
7,464 

6,616 
482,077 
479.796 



281 
1,270 



•74 
•97 
659 

387,296 

266,003 
17,262 

208,783 
18,959 
16.913 
16.816 
20.720 

28.501 
17,934 
11,016 
3,528 
11,187 

514 
2.620 
8.867 



•101 
643 



46,491 
94,782 



Other 

automobile 

repair 



(76) 



6,070 
451,640 
449,758 



353 

767 



•65 
597 

405.605 

243.124 
16,608 

182,279 
24,911 
30,540 
7,831 
19,046 

39,909 
24,168 
16,572 
5,093 
10,368 

912 
2,757 
8,810 
•331 



574 
•19 



52,937 

45,935 

58,345 
12,410 

4,054 
359,285 
357,817 



350 
655 



•65 
398 

300,940 

180,462 
10,356 

136,492 
20,226 
21,732 
4,741 
13,085 

32,061 
16,732 
10,898 
3,108 
B,446 

326 
2,222 
6,496 

•45 



40.643 
58.345 



•This estimate should be used with cauton because of tlie small number ot sample returns on which it was based, 

••Ttie estimate for this cell is not shown separately because or the small number ol sample returns on which It was based. However, the data are included in the appropnale totals 



258 



Business Returns/ 1976 • Partnerships 



Table 2.2 Income Statement for Selected Industrles- 

[AH ligures are estimates based on samples money anxjunts are m thousawls ol doHars) 



Continued 





Semces— Contnued 




Miscel- 
laneous 
repair 
sennces 


Amusement 

and 
recreation 
senses, 
including 
motion 
pictures 


Medical and health services 


LeQal 
services 


Engineering 

and 

architectural 

services 


Accounting, auditinf 
booldteeptng serv 


, and 
ices 




Hem 


Tolal 


Offices 

of 

phystdans 


Other 
medical 
and 
health 
senrices 


Total 


Certlied 

puWic 

accountants 


Other 

accounting, 

auditing, 

and 

sennces 


Other 
senices 




(80) 


(81) 


(82) 


(83) 


(84) 


(85) 


(86) 


(87) 


(88) 


(89) 


(90) 


Partnerships With and Without 
Not IncofiM 


8,630 
429,267 
426,216 

451 
•700 

•123 

1,777 

354,851 

216,951 
28.900 

158,013 
28,831 
17.414 
17.061 
33.268 

26.472 
19.695 
9.792 
3.922 
9.416 

'l.690 

2.033 

10.059 

•65 

•409 
•1.033 

•44 
53.270 

74.416 

81,133 
6.717 

5.980 
352.852 
350,976 

325 
•614 

937 
271.719 

176.622 
22.755 

131.776 
21.670 
13.464 
13.946 
26.989 

18.322 
9.877 
6.930 
2.699 
7,038 

1,179 

1,229 

6,830 

•65 

•409 
•716 

•44 
39,759 

81,133 


16.162 

1.839.388 

1.689.856 
8.284 

7.506 
20.235 

11.931 

9,193 
92,280 

2.037.973 

436.350 
25.941 

175.783 
54.491 
22.192 

189.042 
31.099 

291.616 
36.811 
98,187 
78,073 
69,295 

1.135 

29.419 

346,272 

58,270 

•31 

5,271 
5,388 
8,459 

2,878 
570,518 

-198,585 

229,970 
428.555 

7.278 

1.280.925 

1.164.996 
7.713 

5.666 
14.683 

11.635 

4.709 
71.523 

1.050.955 

290.157 

20.012 
136.867 

31,263 

12,933 
112,974 

23,892 

177,785 
20,578 
63,741 
22,305 
41,429 

637 
18,817 
80,687 
40,106 

•25 

2,549 

3,523 

•57 

•143 
288,416 

229,970 


18,884 

5,950,429 

5,862,781 
•12,001 

7,049 
15,909 

•57 

2,660 
49.970 

3,957.271 

441,041 
8,187 
75,639 
126,221 
59,254 
180,742 
9,002 

1,267,018 
196,496 
310,339 
80,311 
152,222 

11,436 
25,099 
98,078 
2,217 
•150 

24,245 
26,043 
6,446 
•154 
2,049 
1,313,927 

1,993,158 

2,079,521 
86,363 

15,870 

5,200,998 

5,126,378 
•11,843 

5,739 
9,675 

•57 

2,110 
45,194 

3,121,477 

270,101 
7,916 
68,716 
61,582 
44,205 
95,597 
7.915 

1.042.747 
153.338 
253.286 
44.071 
113.405 

8.281 

21,147 

68.979 

1,061 

•150 

20,869 

18,604 

1.734 

•154 

•1,895 

1,101,655 

2,079,521 


8,868 

3,236,195 

3,196,198 
•431 

2.963 
5.705 

198 
30.696 

1,678,894 

57,677 
•229 
4.128 
12.514 
8.203 
32.808 
•205 

579.932 
104.738 
154.180 
10.440 
53.630 

1.202 

9.506 

27,576 

1,207 

•53 

16,639 
6,510 
•4,729 

•453 
650,422 

1,557,301 

1.573,311 
16,010 

8,054 

3,145.622 

3,110,865 
•431 

2,925 
2,925 

198 
28.276 

1.572,311 

45,283 
•226 
4.128 

11.815 
7.189 

22.127 
•202 

558,327 
82.282 

149,271 
7,981 
51,226 

1,202 

9,134 

23,667 

•422 

•53 

16,448 
6,475 
•1,575 

•453 
618,512 

1,573,311 


10,016 

2,714,234 

2,666,583 
•11.570 

4.086 
10.204 

•57 

2.462 
19.272 

2.278,377 

383,364 
7,958 
71.511 
113.707 
51,051 
147,934 
8.797 

687.086 
91.758 

156.159 
69.871 
98.592 
10.234 
15.593 
70.502 
1.010 
•97 

7.606 
19.533 
•1.717 
•154 
•1,596 
663,505 

435,857 

506,210 
70.353 

7.816 

2.055.376 

2,015.513 
•11,412 

2,814 
6.750 

•57 

1.912 
16.918 

1.549.166 

224.818 
7,690 
64,588 
49,767 
37,016 
73.470 
7,713 

484.420 
71.056 

104.015 
36,090 
62,179 

7,079 

12.013 

45.312 

639 

•97 

4,421 

12,129 

•159 

•154 

•1,442 

483,143 

506,210 


26,909 

8.567,548 

8.482.601 

2.280 

226 

16.402 

8.162 

968 

942 
55.967 

4.436.206 

101.901 

7,539 

1,407 

92,955 

1,928,408 
226.457 
472,671 
21,210 
199.651 

3.748 

20.582 

100.820 

1.913 

•117 

42.879 
36.345 
4.027 

121 
1.275.356 

4.131.342 

4.137,501 
6,159 

24.985 

8.495,122 

8,410.546 

2.280 

226 

16.375 

7.833 

968 

941 
55.953 

4.357.621 

99.203 

7.539 

•896 

90.768 

1.915.812 
193.034 
467.706 
20.738 
198.059 

3.704 

20.329 

99.612 

1.913 

•117 

42.851 
36.269 
4.027 

121 
1.254.126 

4.137.501 


5.594 

1,516,706 

1.492.299 
2.864 
•275 
4,408 
2,861 

•85 

281 
13,633 

1,255,690 

366,662 
•2,928 

•16,961 

127,136 
5,191 

218,889 
•6,443 

344,418 
43,103 
48,474 
6,339 
32,624 

2,242 

3,400 

14,235 

•136 

9,266 
8,198 
1,865 

•666 
374,062 

261,016 

276,312 
15,296 

4,483 

1,382,944 

1,360,180 
2,703 
•275 
4,088 
2,202 

277 
13,219 

1,106,632 

335,748 
•2,928 

•18,946 

109,031 
5,000 

206,286 
•6,443 

316,370 
30,449 
44,248 
5,254 
29,837 

2,083 

2,997 

12,449 

•55 

9,070 
6,775 
1,604 

•654 
309,039 

276,312 


9,926 

4,168,839 

4.083.117 
5,412 
•318 
7,704 
2.101 

•35 

236 

69.916 

3.011.877 

37.919 
•2.091 
•7.621 
19.676 
647 
9.869 
•1.985 

1.582.319 

263.669 

199.848 

17,661 

115,289 

3,084 

9,410 

48,041 

5,229 

•4 

23,143 

27,717 

1,479 

•646 
676,419 

1,156,962 

1,161,944 

4,982 

9,213 

4,107,664 

4,022,085 
5,407 
•318 
7,685 
2,069 

•35 

177 
69,868 

2.945,720 
37,784 
•2,068 
•7,544 
19,676 
647 
9,819 
•1,970 

1,563,350 

240,569 

195,169 

17,228 

113,615 

2,939 
9,226 
46,539 
5,207 
•4 

23,082 

27,191 

1,479 

•645 
661,693 

1,161,944 


6,668 
3.824.917 

3.786.222 
5.394 
•318 
7^57 
1.916 

•35 

231 
23.542 

2.766,687 

24,103 
•1.461 

15.263 

•300 

8.418 

•1.339 

1.487.455 

218.941 

184.384 

16.755 

105.390 

2.447 
8.601 
44.601 
5.221 
•4 

22,113 
25.576 
•1.391 

•46 

619.679 

1.058^30 

1.061.744 
3.514 

6.406 

3.793.844 

3,755,232 
5,389 
•318 
7,252 
1,906 

•35 

174 
23,538 

2,732,100 

24,103 
•1,461 

15,263 
•300 
8,418 

•1,339 

1,475,347 

210,909 

181,674 

16,370 

104,421 

2,447 
8,509 
43,268 
5,199 
•4 

22,065 
25,212 
•1,391 

•45 
611,136 

1,061,744 


3,258 

343,922 

296,895 
•18 

447 
•183 

•5 
46,374 

245,190 

13,816 
•630 

•7,621 

•4.413 
•347 

•1.451 
•646 

94.864 
44.728 
15.484 
906 
9.899 

•637 

809 

3.440 

•8 

1.030 

i141 

•88 

•600 
56,740 

96,732 

100.200 
•1.468 

2,907 

313.820 

266.853 
•18 

433 

•183 

•3 

46.330 

213.620 

13.681 
•607 

•7.544 

•4.413 
•347 

•1.401 
•631 

86.003 
29.660 
13.495 
858 
9.194 

•492 

717 

3,271 

•8 

1.017 

1.979 

•88 

•600 
50.557 

100.200 


M,048 




1333.443 


Business receipts 


1.757.646 
•8.275 


Nonqualifying divktends 


•4.258 

12.175 




8.670 


Royalties 


•108 
•951 


Net gain noncaprtal assets 


6,468 




34,892 




1.660,605 


Cost of sales and operations, total 


609.811 
57,286 


Purchases 

Cost of labor 


388,746 
62.750 


Matefial and suodies 


53.158 




101.450 


Less InventOfy eod-of-yeaf 


53.579 




265.185 


Payments to partners 


90.883 




61.729 


Interest paid 


87.325 




55.504 


Bad debts 


3.638 


Repairs 

Depreoatiofi 

Amortization 

Deptetion 

Pension, profit-sfwing. annuity, bond purchase plans . . . 
Employee beneftl programs 


18.204 

83.008 

1.401 

•867 

4,215 
3,586 
22,402 




•1,775 




•13,760 




337.292 


Net income (less deficit) 


172,838 




360.537 


Oeficrt 


187.699 
17,682 


Total receipts 


1.553,657 


Business receipts 


1,503.816 
•4,459 




•616 
9.499 




4.172 


Royalties 


•63 
•951 




6.252 


Other receipts 

Total dedixrtions 


23,829 
1.193.120 


Cost o( sales and operations, total 


490.684 
41.680 


Purchases 


321.353 
45.075 


Material and suDdies 


47.134 




72.469 




37.027 




233.461 




61,102 


Rent paid 


46,166 
33.599 




35,934 


Bad debts 


942 




12,376 


Depreciation 

Depletion 


31.445 
•649 

•470 

4^15 
2.987 
















238.404 




360.537 







•This estimate shookJ be used witti caution because ol the small number ol sample returns on which it was based 

• 'The estlmale (or this cell is not stwwn separately t>ecause ol the small number ol sample returns on which it was based However, the data are included in V\e appfoprwte totals 

NOTE "Contractors not allocable," "Whotesale and retail trade not altocable. ' and "Nature ol bus<f>es5 not allocat>te ' are not shown separately because ol the sntall number ol sampte returns on whch (hey were based. I 
the data are Included in the appropriate totals. 



Business Returns/ 1976 • Partnerships 



259 



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260 



Business Returns/ 1976 • Partnerships 



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268 



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m CMr»-int^ r^-m-^^co •- ^ en m 
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s-ffl II''' sssi Isl^'SS 

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271 



Jill 






Z I 

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fi 

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8 •«"»>:§ l;:S5ffiR; •"■•-"e^'' 



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ffiOBO^ co(0*-c\Jcvj otr^Afo 
n r- Ki_ ^_ o_ o a> */> »n Ri p^ S» -w 



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•- ^ — ^ dSnmco 



^-— ■ — ■ cgi^ ^ 



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— ^— rtinp-^r- a> o a> ^ 

— cg"<oc> cvTcvT — 



jtotn- cjr^tpv^ a>^cM(0 
^tDin (0(oe<iO)A q5 — cj 01 



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^ I**; ^. o. 03 ^ w r>> a> oo o in 10 

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Soio c?5»-c\j^ or>-m^ 
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Soincjcn en r^ en ^ 
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SSSS 22SSS 

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CMcg^ ^-(Otoeoc 



eg I CM 



CM^-r- oin^tf-cvioa cnepoo 
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CM — CM «■ ^ •- 



^ «-cp — CM CM^-^mep i».cnc\jen 
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of cncMCM en Vcnv"eM — 



5 r«- en ^ cg^~<Bln— S — ^ <o 

kicoeocM r^eMina><- tAo)- 

- CM 0> — CJ 1^" so' f-' ^-" CM 

*- CM CM CM CM CM 



U> I CMCM 



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? f 

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Ills £5is|iSi 

ffiSS ^ ^ S £ o S g 
.gg| igf 1 = 511 

— cM^n— r : t- 1- s =* ^ 



272 



Business Returns/ 1976 • Partnerships 



Emm 



sis 



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II I I I I s III? ss;;5 I : I 

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5 CO CO eg 



t£ • " --' ^ CM W — " ^ ' *- — eo" CO 



icgcoo coOT^co^ 3S;<: EJ 
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2,336 
2,900 
5,520 
4.650 



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I 'SF^ PPJS SSI" 5 >m IP.SS 5gS= 8 MM ||£gg ggg: 

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274 



Business Returns/ 1976 • Partnerships 



=11 



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278 



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284 



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Business Returns/ 1976 • Partnerships 



289 



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

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



State and industry 



Numtjer of 



Partnefships 



Business 
receipts' 



Payroll 



Numt}er of 
pannefsliips 



Amount 



Depfeciation 



Number of 
partnerships 



Net income 
(less 
deficit) 



(1) 



Unttad States, Total' 



All Indintrin 



Agrtcultur«, fomtry, and Mikig , 



Farms 

Field crop 

Vegetable and mekm 

Fnjit and tree nut 

Beef cattle feedlots 

Beef cattle, except feedlots 

Hogs, sheep, and goats 

Oajry famis 

Poultry and eggs 

General livestock, except animal specialty 

Animal specialty 

Other 

Aghcultural services, forestry, and fisliit<g . . . 



Oil and gas extraction 
Other mining 



Conttnictton . 



General contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Painting, paper hanging, and decoratinq 

Masonry, stonework, me setting, and pTastefing 

Contractors, not elsewhere classified 

Contractors not alkxable 



HamifictuflnQ 



Lumber and wood products, except furniture . 

Pnntng, publishing, and allied industries 

Machinery, except electrical 

Othef manufacturing industries 



Tmuportatlon, coinmiinlcatlon, elKtilc gn, and nnltary Mcvtces 

Transportation 

Tnjcking and warehousing 

Other transportation 

Communication, electric, gas, and sanitary senices 



tmiolesaie and rttill trad* 



Wholesale trade 

Retail trade 

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

General merchandise stores 

Food stores 

Grocery stores 

Other food stores 



Automotive dealers and senice stations 

Motor vehicle dealers 

Gasoline service stations 

Other automotive dealers 



Apparel and accessory stores ........ 

Furniture and home furnishings stores 

Eating places 

Drinking places 

Liquor stores 

Other retail trade 



1,096,064 
121,301 

106.676 

42.452 

3,808 

9,541 

798 

24,671 
5,621 

14,076 
1,742 
•231 
1.582 
2.154 

14.625 

16,919 

13,858 
3.061 

60,367 

21.763 
38.556 
5.013 
5.202 
5.166 
23,177 
•46 

30,799 

6.500 
4.923 
2.286 
17,090 

16,822 

13.387 
8.204 
5.183 
3.435 

194,937 

32,588 
162,059 
6,387 
4,242 
21,714 
14,643 
7,071 

25.953 
5.862 

13.348 
6.743 

11.618 
11.262 
23,675 
8.108 
4.693 
42.407 



5,3«3.068 

343,601 

307,082 

119,353 

11,647 

40,968 

6,776 

64,819 

13,238 

33,467 

4,207 

•621 

5,092 

6,894 

36,519 

35330 

336,816 
16,572 

138,371 

53,666 
84,613 
11,156 
11^45 
10,936 
51,276 
•92 

82,897 

15.1 

1^125 

5,062 
49,815 

48,175 

36,230 
19,799 
16,431 
11.945 

468,149 

84,624 
382,771 
20,358 
9,855 
48,948 
33,218 
15,730 

58.286 
12,928 
29,841 
15,517 

28,256 
26,946 
66,416 
18,877 
10,148 
94,679 



157,848,722 
13.015.818 

11.664.047 

4.353.016 
638.121 
783.815 
225,888 

2,630,420 
500,967 

1,772,233 
464,790 
•35,525 
58,632 
200,640 

1,351,771 

5.261.238 

3,506,912 
1,754,326 

13,053,062 

9,209,425 

3,837,223 

642,266 

300,594 

444,579 

2,449,784 

•6,414 

8,051,170 

1,442,239 
577,680 
501,106 

5,530,145 

2,550,973 

2,006,207 

1,044,480 

961.727 

544.766 

46,082,247 

16,121,617 
29,930,420 
2,125,308 
902,177 
5,900,967 
4,933,474 
967.493 

7,879,746 
3,351,986 
3,368,360 
1,159,400 

1,453,692 
1,839,963 
3,604,413 
558,829 
1,012,938 
4,652,387 



76,963 

68,012 

25,216 

2,672 

5,839 

329 

15,726 

3,778 

11,112 

1,272 

•54 

652 

1,362 

8,951 

4,346 

2,848 
1.498 

37.274 

12.719 
24.532 
2,819 
3,070 
3, 
14,755 
•23 

17,128 

3,496 
2,262 
1,558 
9,812 



6,947 
4,943 
2004 
2,022 

123,870 

16,801 
106,866 
6,128 
2,763 
14,910 
10,587 
4,323 

17,2% 
3,658 
9,524 
4,114 

7,203 
7,252 

20,392 
5,852 
3,361 

21,709 



18.965,994 

1.125.159 

924,352 

353,528 

109,705 

171,247 

3,639 

100,469 

12305 

95,668 

25,005 

•532 

7,201 

45,053 

200,807 

351.631 

143,163 
208,468 

2,445.966 

1,708,239 
736,237 
98,341 
68,385 
110,039 
459,472 
•1,490 

1,468,855 

213,438 
124,999 
137,325 
993,093 

408.164 

317,154 
228,282 
88,872 
91,010 

3,456,087 

767,328 

2,687,521 

188,698 

71,552 
392,671 
294,034 

98,637 

430,040 
158,978 
183,909 
87,153 

144,070 
159,091 
762,254 
80,019 
43,859 
415,267 



812.638 
106,180 

93,408 

35,542 

3,274 

8,625 

464 

22,697 
4,916 

12,836 
1,601 
•231 
1,339 
1,883 

12,772 

9,924 

7, 
2,034 

43.471 

14,398 
29,050 
4,050 
3,368 
4,133 
17, 
•23 

26.119 

5,694 
3,121 
2,203 
15,101 

13,895 

11,321 
6,823 
4,498 
2,574 

154,278 

22,250 
131,751 
6,894 
3.457 
19.096 
12.796 
6.300 

21.308 
4,243 

11,113 
5,952 

8,304 
9,191 
20,033 

7,207 
4,147 
32,114 



11,093,999 

1,104,983 

1,010,793 

468,945 

41,000 

73,388 

6,991 

185,932 

38,122 

163,617 

14,662 

•1,096 

7.020 

10.020 

94.190 

446,666 

249.462 
197^04 

242,293 

150,929 
91,190 
8,493 
4,943 
8,268 
69,486 
•174 

308,032 

64,710 

12,351 

13,519 

217,452 

382,722 

214,869 
77,382 
137,487 
167,853 

490,004 

136,647 
352,705 
26,050 
8,331 
52,053 
36,644 
15,409 

54,590 
17,487 
24,188 
12,915 

14,814 
17,846 
83,501 
15,604 
9,455 
70,461 



1.011,422 

896,633 

710,455 

58,484 

-3,925 

-4,883 

-97,895 

47,477 

201,675 

2,716 

•2301 

-23,070 

3,298 

114,789 

-21.755 

617,433 
-639,188 

1,138.947 

611,978 
525,265 
69,566 
60,887 
73,617 
321,195 
•1,704 

481.639 

108,929 
93,629 
45,589 

233,492 

-96,974 

65,546 

57,704 

7,842 

-162,520 

2,414,427 

711,649 

1,701,114 

155,010 

52,562 
241,573 
177,206 

64,367 

348,524 
102,811 
160,205 
85,508 

108,342 
131,310 
240,209 
47,503 
52,535 
323,546 



Footnotes at end of table. 



290 



Business Returns/1976 • Partnerships 



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

[All ligures are esbmales based on samples — money amounts are m thousands o( doHars) ^^^^^^^^^^^^_^^^_ 



State and industry 



Partnerships 



Business 
receipts' 



Payroll 



Number ot 
partnerships 



Depreciatjor 



Number of 
partnerships 



Net income 
(less 
defiot) 



United States, Total * •— Contlnuad 



Hnanc*, liuuranct, and rtal ntiU 



Finance 

Banking, and credit agencies other t}un banks 

Secunty. commodity brokers, and services 

Holding and investment companies 

Insurance agents, broilers, and service 



Real estate 

Operators and lessors ot buildings 

Lessors, other than buildings 

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



SOVlCM 



Hotels and other lodging places 

Motels, motor hotels, and tounst courts 
Other lodging places 



Personal sennces 

Laundries, dry cleaning, and gannent services 

Beauty shops 

Battier shops 

Other personal servttes 



Business services 

Automobile repair and services 

Autoihobile repair shops 

General automobile repair shops 

Other automobile repair 

Automobile pa/King and other services 

Miscellaneous repair sen/ices 

Amusement and reaeatnn sen/ices, including motion pictures 



Medical and health sennces 

Offices o( physicians 

Other medical and health services 

Legal services 

Engineenng and architectural services 

Accounbng. auditing, and bookkeeping sen/ices 

Certitied public accountants 

Other accounting, auditing, and bookkeeping services 

Other services 



(II 



(2) 



(7) 



44«,«76 

107,107 
2.786 
2,436 

101,885 
8,411 

331,458 

273,120 

25,621 

17,630 

15,087 

207,918 

15,016 
8,143 
6,873 

22,889 
7,244 
6,357 
2,531 
6,757 

32,407 
21,525 
15,316 
9,099 
6,217 
6,209 
8,666 
16,140 

18,882 
8,798 
10,084 
26,882 
5,573 
9,790 
6,582 
3208 

30,148 



3^50,170 

1,422,812 
16,116 
23,908 

1,382.788 
25,986 

1,801,372 

1,508,687 

130,723 

77,939 

84,023 

678,226 

69,603 
37,554 
32,049 

52,704 
15,947 
13,651 
5,817 
17,289 

102,316 
47,035 
31,721 
18,527 
13,194 
15,314 
18,996 
81,559 

62.729 
30.583 
32.146 
94.021 
14.115 
34.885 
27.386 
7.499 

100,263 



37,(79,301 

5,596,815 
552,645 
2,485,300 
2,558,870 
2,293,674 

29,788,812 

23,926.536 

533.615 

1.651.806 

3.676.855 

32,141.4(3 

3.082.090 
1.540.979 
1.541.111 

1,249.320 
449.468 
228.690 
105,521 
465,641 

2,420,079 

1,527,813 

1,040,226 

581,773 

458.453 

487.587 

432.466 

1.686.673 

5.860.345 
3.170.822 
2.689,523 
8,574,411 
1.465,142 
4,080,787 
3,785,767 
295,020 

1,762,357 



60,860 

3,699 

776 

677 

2,246 

4,919 

52,242 

43,107 

1.911 

5,146 

2,078 

116,497 

6,731 
5,635 
3096 

14,219 
4,600 
4,628 
1,143 
3,848 

9,950 
10,745 
8.353 
4,427 
3,926 
2,392 
3,816 
6,646 

15,670 
7,394 
8,276 

23,566 
3,095 
7,880 
5,804 
2,076 

11,179 



2,074,272 

602.794 
33,976 

523,030 
45,788 

208,278 

1,263,200 

990,637 

8,437 

150,469 

113,657 

7,(34,905 

665,493 
327,274 
338,219 

291.806 
122.628 
74.442 
29.249 
65.487 

340.291 
179.075 
125,500 
59,344 
66,156 
53,575 
55,854 
344,507 

1.400,750 
588,085 
812,665 

1.963,680 
460.030 

1.602.703 

1.503,208 
99,495 

330,716 



2«7j01 

14,379 

1,190 

680 

12,509 
5,426 

277.696 

250.904 

14.886 

7.465 

4.441 

161,245 

13.724 
7.451 
6.273 

19,755 
6,506 
5,445 
1.930 
5.874 

23.663 
17.651 
12.720 
7,647 
5,073 
4,931 
7,291 
11,000 

15,808 
7,172 
8,636 

22,425 
3,655 
7, 
5,600 
2,397 

18.276 



1,001,201 

88.219 
5,690 
11,327 
71,202 
11,962 

5901,020 

5,696,661 

59,634 

56,745 

87,980 

2,11(^5 

357,179 
185,154 
172,025 

59,222 
29,972 
7,505 
2,034 
19,711 

912,929 
95,349 
20,091 
11,014 
9,077 
75.258 
10.169 

338.853 

97.915 
27.136 
70.779 
101.617 
13.822 
47,866 
44,413 
3.4S3 

83,144 



-2^(2,320 

48,428 

43,412 

217.125 

-21i109 

513.011 

-2.843.759 

-2.729.331 

55.415 

-35.865 

-133.978 

7415,9(1 

-59,727 

8,744 

-68,471 

192,008 
48,353 
39.865 
22,956 
80,834 

-117.316 
184.319 
136.160 
69.55< 
46.606 
48.159 
74,600 
-189,175 

1.986,161 
1,544,617 

441.544 
4,162,572 

254,764 

1,154,341 

1.058,564 

95,777 

173.414 



•This estimate should be used wrtti caution because of the small numtjer or sample returns on whicti it was based. 

■ "The estimate tor this cell is not shown separately because ot the small number of sample returns on which it was based. However, the data are Included in the appropriate totals. 
'Total receipts for induslnes in Finance, insurance, and real estate, and Business receipts for ail other industnes 
» Includes data from Puerto Rico and foreign returns 

•United Stales totals in this table and in table 2 5 ditter slightly from the totals in other tables, due to the use of different weightng factors Tables 2 4 and 2 5 were computed with a separate sei or weights tor each IRS distnct. whrie all 
other tables were computed with a single national set of weights. 



Business Returns/ 1976 • Partnerships 



291 



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

[All figufes are estmalas based on samples money amounts ara In ftousanda of Mm] 



Stale and Industiy 



13 States, Total 



MMuttriM 



AgrtoiKura, torattfy, and fWiIng , 



Farms 

Field crop 

Vegetable and melon 

Fruit and tree nut 

Beef cattle leedlots 

Beef cattle, except leedlots . 



Hogs, sheep, and goats 

Dairy farms 

Pouray and eggs 

General livestock, except animal specialty 

Animal specialty 

Ottwi 

Agricultural services, forestry, and llahing . . . 



on and gas extraction 
Other mining 



CoMlfucUon • 



GenefOl contractors 

Special trade contractors 

Plumbing, heating, and air condltloiling 
Painting, paper hanging, and decorating 
Masonry, stonework, tie setting, and fm 
Contractors, not elsewhere daMified . . . 

Contractors not allocable 



Manufacturing 



Lumber and wood products, except furniture . 

Printing, publishing, and allied industries 

Machinery, except electiical 

Other manulacturing Industries 



Tronspcrlation, conKnuntcotton, ■tocWc, qMi and smKify aenteM 

Transportation 

Tnjcking and warehousing 

Other trorisportatkin 

Communication, electric, gas, and sanitary seivices 

Wholesale and retail trade 



Wholesale trade 

Retail trade 

Buikling materials, hardware, ganjen supply, and mobie home dealera 

General merchandise stores 

Food stores 

Groceiy stores 

Other food stores 



Automotive dealers and sennce stations 

Motor vehicle dealers 

Gasoline service stations 

Other automotive dealers 



Apparel and accessory stores 

Furniture and home furnishings stores 

Eating places 

Drinking places 

Uquor stores 

Otfier retail trade 



Number of — 



Partnerships 



(1) 



«ra,i4o 

MJ77 

52.055 
18.725 
1,703 
8,015 

11,125 

1,945 
6,904 

761 
•163 

672 
1,335 
7,322 

1,338 

6,981 
1,354 

34,116 

11,658 
22,434 
3,070 
2,677 
2,473 
14,214 
•23 

njH2 

2,630 
3,083 
1,923 
12,256 

10^1 



5,731 
3,200 
1,620 

123,290 

20,643 

102.434 

5,168 

1,954 

13,944 
9,052 
4,892 

15.038 
3.237 
7,410 
4,391 

7,692 
7,700 
15,520 
5.596 

26.625 



Partners 



3,266,903 

17«,» 

162,706 
57,909 
5,650 
37,527 
1,326 
26,485 

4,869 
16,680 

1,754 
■525 

3,092 

4,672 
17,291 

119,926 

112,143 
7,763 

79,055 

29,477 
49,532 
6,977 
5,624 
5,087 
31,644 
•46 

S«,613 

6,944 
7,750 
4,267 
37,852 

2(,5«2 

24.449 
14.077 
10,372 
5,143 

295,686 

52,765 
242.321 
12.632 
4.635 
30.982 
20.176 
10.806 

34J67 
7.138 
17.082 
10.047 

17.296 
17,871 
45,949 
13,096 
6,594 
58.999 



receipts' 



(3) 



104J1«,11« 

6,684.596 

5,918,728 

2,010,707 

449,352 

656,914 

77,041 

1,005,624 

158,035 
1,119,047 
264,059 
'25,668 
25,588 
106,693 
765,668 

3,475,««0 

^526,668 
948,972 

7,561,704 

5,139,792 

2,420,879 

419,728 

191,935 

218,582 

1,590,634 

•1,033 

6,288,172 

492,279 

365,125 

277,448 

4,153,320 

1,694,636 

1,356,726 
701,675 
655,051 
337,910 

29441,186 

10,605,576 
16,714,181 
1,321,587 
426,944 
3,630,393 
2,951,558 
678,835 

4,592.057 

1.969.669 

1.869.433 

732.755 

932.807 

1.109.847 

2.390.347 

395^28 

673.576 

3,241,393 



Payroll 



Number of 
partnersNps 



267,708 

36,565 

31,692 
10,349 
1,198 
4,817 
129 
7,213 

1,000 
5,496 

596 

•6 

•311 

777 
4,673 

1,717 

1,129 
568 

30,022 

6,636 
13,366 
1,707 
1,505 
1,781 
8,393 



11,651 

1,315 
1,533 
1,355 
7,448 

5,666 

4,416 
3,282 
1,134 
1,270 

77,100 

10,905 
66,069 
3,660 
1,119 
9,447 
6,506 
2,939 

10,075 
2,110 
5,409 
2,556 

4,456 
4,851 

12,736 
4,195 
2,105 

13,403 



12,802,213 

894,222 

560,590 
185,774 

92,298 

134,265 

^183 

56,570 

3,325 
62,322 
19,989 
•260 
•1,400 
22,204 
113,632 

233,732 

108,545 
125,187 

1,074,513 

604,327 
470,186 
70,821 
43,431 
51,579 
304,355 



954,123 

75,443 
77,631 
76,305 
724,744 

263,771 

201,066 
152,325 
48,741 
62,705 

2,253,638 

612,012 
1,740,937 
125,161 
40,556 
241,224 
175,990 
65,234 

263,924 

99,176 
112,242 
52,506 

93,766 
103,301 
499,936 
57,139 
27,999 
287,927 



Depreciation 



Number of 
partnerships 



499,872 

50.560 

44,522 

15,045 

1,375 

7,099 

248 



1,778 
6,434 

681 
•183 

629 
1,142 
6,038 

5,376 

4,504 
872 

24,444 

7,754 
16,690 
2,343 
1,501 
2,103 
10,743 



17.341 

2,395 
2,222 
1,640 
10,684 

8,670 

7,222 
4,679 
2,543 
1,448 

96,658 

13,652 
82,606 
4,563 
1,428 
12,044 
7,661 
4,383 

12,334 
2,464 
6,082 
3,788 

5,635 
6,115 

12,764 
4,967 
2,605 

20,151 



7,495,656 

532.626 

491,948 
196,002 
19,776 
63,765 
3,910 
75,424 

12,951 
102,716 
8,087 
•407 
3,176 
5,730 

40,878 

300,661 

192,017 
106,644 

136383 

84,218 
52,667 
5,169 
2,405 
4,299 
40,794 



181,046 

16,959 

9,128 

9,336 

145,623 

219,694 

146,730 
52,101 
94,629 
72,964 

311,542 

69,209 
221,778 
15,541 
3,583 
31,991 
21,928 
10,063 

31,555 
12,269 
11,261 
6,025 

9,750 
11,144 
52,660 
10,673 

6,764 
47,917 



Net Income 
(less 
defeit) 



|8) 



t.089,807 

369,075 

312,749 
308,039 
31,484 

-13,103 
-3,830 

-94,317 

8,953 

93,695 

9,158 

•2,807 

-17,765 

-12,352 

56,326 

236,282 

660,160 
-423,878 

646,9n 

352,074 
293,870 
41,415 
36,374 
28,928 
167,153 
•1,033 

290,267 

30,755 
46,539 
42,630 
170,343 

-74.242 

30,216 

37,137 

-6,921 

-104,458 

1,564,341 

488,249 

1,074,901 

100,583 

24,903 
157,109 
110,340 

46,769 

203,397 
65,088 
80,022 
58,287 

71,692 
89,990 

151,599 
35,144 
34,422 

206,062 



Footnotes at end of table. 



292 



Business Returns/ 1976 • 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 tfwuaands ot dotlarej 



State and industry 



Number of- 



Partnerships 



Partners 



Business 
receipts' 



Payroll 



Number of 
partnerships 



Amount 



Oepreoation 



Number of 
partnershifM 



Net Income 
(less 
deficit) 



(1) 



(2) 



13 StatM, Tout— Contlnuad 

Hnanc*. Insurance, and ml estate 

Finance 

Banking, and credit agencies other than banks 

Secuhty, commodity brokers, and services 

Holding and Investment companies 

Insurance agents, brokers, and servKe 

Real estate 

Operators and lessors of buildings 

Lessors, other than buikjings 

Real estate agents, brokers, and managers 

Other real estate 

ivtces 

Hotels and other kidging places 

Motels, motor hotels, and tourist courts 

Ottier kxiging places 

Personal services 

Uundnes. dry cleaning, and gannent services 

Beauty shops 

Bartier shops 

Other personal services 

Business services 

Automobile repair and services 

Automobile repair shops 

General automobile repair shops 

Other automobile repair 

Automobile parking and other senrices 

Miscellaneous repair servees 

Amusement and recreation services, including motion pictures 

Medical and health services 

Offices o( physicians 

Other medical and health serviCM 

Legal services 

Engineering and architectural senrKes 

Accounting, auditing, and bookkeeping senrices 

Certified public accountants 

Other accounting, auditing, and bookkeeping senices 

Other services 



»0,416 

67.948 
1.566 
1.848 

64,514 
5,311 

217,157 

181,240 

14,839 

12,110 

8,966 

133,131 

9,124 
4.552 
4.572 

14.184 
4.397 
4.008 
1,590 
4,169 

22.043 
14.649 
10.339 
6.556 
3.781 
4,310 
5,772 
10,693 

12,226 
5.323 
6.905 

16.718 
3.300 
6.243 
3,906 
2,337 

18,164 



2,060,215 

878.164 
6.541 

19.709 
851,914 

15,749 

1.166.302 
967.980 
83.231 
54.760 
40,331 

445,72* 

46.510 
22.916 
23.594 

33.447 
9.508 
8.694 
3.409 

11.636 

71.241 
32.022 
21.202 
13.343 
7.859 
10.820 
13.034 
55,442 

41.151 
18.347 
22,804 
59,044 

8.900 
24.002 
18,599 

5,403 

60,935 



27,8«34M 

4.425.804 
494.430 
2.360.786 
1.570.588 
1.495.269 

21.772,785 

17.550,677 

329.411 

1.176.877 

2.713.620 

2.033.209 
1.006.451 
1,026.758 

771.431 
261.905 
155.415 
66.920 
285.191 

1.846.942 
1.037.096 
691,209 
427.216 
263.993 
345.889 
297.920 
1.342.051 

3.964.768 
1,977.924 
1,986.844 
5,742,321 
1.098.285 
3.301.750 
3.097,946 
203.804 

1.127.102 



41479 

2.416 

385 

535 

1,496 

3^55 

35.708 

29.709 

920 

3.672 

1.407 

lijsti 

5,410 
3,258 
2,152 

8.368 
2.600 
2.810 
'699 
2.259 

6.957 
7.784 
5.894 
3,394 
2.500 
1.890 
2.618 
4,244 

10.343 
4.475 
5.666 

14.410 
1.855 
4.884 
3,321 
1,563 

6.690 



1,667,765 

554.407 
30,242 

468.467 
35.678 

136.264 

967.094 
748^05 
5.786 
128.067 
85.037 

t,t6«,6M 

430.520 
218,291 
214.229 

180.651 
67.635 
50.676 

•18.091 
44.247 

260.482 
127.184 
87.007 
44.267 
42.740 
40.177 
43.050 
270.420 

1,022.061 
376,884 
645,177 

1.370684 
356.418 

1.360.463 

1.290.125 
70.338 

247.663 



1»4,M1 

8.875 

725 

531 

7.619 

3.325 

182.091 

166.287 

7.851 

5.212 

2.741 

102,507 

8.109 
4.041 
4.066 

12.346 
3.962 
3.368 
1.279 
3.697 

16.156 
12.255 
8.633 
5.485 
3.348 
3,422 
4.717 
7,123 

10.386 
4.485 
5.901 

14.011 
2.202 
4.883 
3^72 
1.611 

10,317 



4,311,793 

61.869 
3.924 
10.223 
47.722 
8,724 

4.241.200 

4.088.442 

37i12 

42.518 

73.026 

1,S01,17I 

234,678 
116,731 
117,947 

35.875 
15.570 
5.818 
1.179 
13.306 

641,795 
69,916 
13.319 
6.090 
5.229 
56.597 
7.016 
268.324 

65.634 
16,068 
49.566 
70,251 
10744 
37,499 
35.355 
2.144 

59.446 



-106.024 
22.771 

187.718 
-316.513 

255,416 

-2.188.359 

-2.033.785 

15.500 

-34.644 

-135.430 

5,0«S,SM 

-83.204 
-3.815 
-79.389 

104.666 
28.457 
23.556 
17.997 
34.656 

-32.394 
113.890 
82.723 
61.771 
20.952 
31.167 
45.961 
-151.661 

1.219.398 
945.376 
274.023 

2.697.747 
164.799 
916.630 
849.805 
67.025 

79.476 



*This estimate »houkj be used with cautkMi because of the small number of sample returns on whk:h It was based. 

**The esbmale lor this cell Is not sliown separately because of the small number or sample returns on which It was based However, the data are inchjded in ttw appropriate totals. 
■Total receipts for industries in Finance, insurance, and real estate, and Business receipts for all otfier industries. 
• includes data from f>uerto Rico arxj foreign returns 

*Unlted States totals in this table and in table 2.5 differ siightty fnam the totals In other tables, due to the uae of different weightinQ factors. Tables 2.4 and 2.5 ware oomputad with a separate set of weigms for eaci -IRS distnct while al 
other tables were computed with a single national set of weights. 



BuslneM Returns/ 1976 • Partnerships 



293 



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

[All (iguBS are estimalw based on samptw money anxxinB an In lhousand8 ol dollara) 



State and industiy 



Number ot — 



Partnerships 



Pa/tners 



Business 
receipts' 



Payroll 



Number of 
partnerstiips 



Depreciation 



Number of 
partnersi>ips 



Amount 



Net income 
(less 
deficit) 



(1) 



(3) 



(7) 



Callfomla 
Al IndustflM 

AoricuKurat 

Famis ... 

Field crop 

Vegetable and melon 

Frurt and tree nut 

Beef cattle leedlots 

Beef cattle, except feedlola 

Ho^, sheep, and goats 

Dairy fanns 

Pouftry and eggs 

General livestccli. except animal specialty 

Animal specialty 

Other 

Agncuttural >»nrices, forestry, and nsMig 

MMnQ ,.............>............... 

Oil and gas extraction 

Otfier mHiing 

bomniciiofi 

General contiactcre 

Special trade contractors 

Plumbing, heating, and air condrtioning 

Painting, paper hanging, and decorating 

Masonry, stonevmii, tile setting, and plastaring 

Contractors, not elsewhere classified 

Contractors not allocable 

HanutaclurinQ 

Lumber and wood products, except funtin 

Printing, publishir)g, and allied industries 

Machinery, except electhcal 

Other manufacturing industries 

Tnnapoftalloiit coBiiti u nl ca lloii, alecMCt qMi and tanltify sanriCM .. 

Transportation 

Tnidcng and warehousing 

Other traitsportation 

Communicaticn, electhc, gas, and sanitary seivicas 

wnomaiv am ivibh dwn 

Wholesale trade 

Retail trade 

Bulktng materials, hardware, ganjen supply, and mobie home dedaii 

General merchandoe stores 

Food stores 

Grocery stores 

Other food stores 

Automotive dealers and service stations 

Motor vehicle dealers 

Gasoline service stations 

Other automotive dealers 

Apparel and accessory stores 

Fumitin and home furnishings stores 

Eating places 

Drinking places 

Liouor stores 

Other retail trade 



Footnotes at end of table. 



1<0,273 

12,4S3 

10,860 
a4M 
768 
4,853 
•68 
1.038 

•105 
480 

176 

•320 

601 

1,593 

1,947 

1,687 
260 

6,599 

2,728 

3,871 

459 

563 

432 

2417 



323 
666 

473 
4,476 

3,938 

3,048 

1,851 

1,197 

290 

29,336 

4,922 

24.404 

772 

386 

2.524 

1,681 

843 

2,610 

592 

1,128 



1,495 
1,567 
4,734 
1,534 
1,246 
7,536 



«51,«62 

54,649 

50,386 
10,871 

2,733 

27,186 

•353 

2,363 

•210 

2,310 

448 

•1,306 
2,586 
4,263 

24,606 

22,976 
t,630 

17,295 

8,323 
8,972 
1,614 
1,375 
864 
5, 



16,100 

658 

1,582 

968 

12.692 

11449 

11,000 

5,791 

5,209 

849 

77,931 

12,279 
65.628 
1.956 
912 
6,5«6 
4,268 
2,278 

5,677 
1,340 
2,372 
1,965 

3,903 
3,826 

17,759 
4,407 
2930 

17,712 



24,9(2,729 

2,565334 

2,327,677 
636,679 
293,590 
466.607 
•23.957 
205,904 

•9,587 
433,950 
179,059 

•11.724 
67,820 
267,967 

1,056,3(2 

1,022,607 
•35,675 

2,167,426 

1,563,947 

603,479 

52,670 

49,068 

65,076 

436,763 



1,092,(14 

206,279 
80,178 
37,167 

769,290 

426,728 

324,043 
210,253 
113,790 
102,665 

6,792,551 

2,240.344 
4,548,829 
249,924 
96,673 
827^57 
653,621 
173,636 

919,035 
316,936 
399,895 
202,205 

156,675 
314,133 
918,093 
92,023 
320,577 
652,239 



62,670 

7,645 

6,761 

1,594 

558 

3,084 

•10 

477 

•31 
403 



406 
894 



265 
•83 

3,896 

1,406 
2486 

373 
•341 

209 
1,565 



3,614 

246 
200 

•303 
2863 

1,576 

1,373 

1,006 

367 

203 

19,511 

£526 

16,973 

659 

91 

1,824 

1,231 

693 

1,908 
334 

1,004 
570 



1,108 
4,063 
1,240 
1,038 
4,146 



2,866,320 

396,200 

347,300 
96.128 
72,504 
106,503 
•677 
9,037 

•200 
29,621 
14.417 

•450 
16,763 
48,900 

30,784 

22,786 
•7," 

2«(,631 

147,154 
141,477 

10,656 
•10,398 

16,664 
103,769 



176,325 

28.&«8 

13,327 

•8,093 

126^57 

77,159 

53,526 
43,837 



636,393 

119.747 
618,386 
19,493 
11,191 
68,874 
43,551 
16,323 

70,013 
21,420 
31,084 
17,509 

11,665 
30,969 
216,687 
21,272 
16,974 
62,348 



116,372 

10J(2 

9,067 
1,803 

681 
4,109 

•16 



•102 
455 
90 

•320 

601 

1,315 



4,596 

1,676 
2,920 

366 
•341 

285 
1,908 



5,243 

246 

520 

473 

4,004 

2,(54 

2450 

1,674 

876 

204 

22,669 

2924 

19,733 

695 

287 

2.260 

1.429 

831 

2066 
419 
929 
717 

1,044 
1,331 
3,667 
1,460 
1,156 
5,666 



1,712,952 

165,524 

153,746 
62,257 
14,790 
45,490 
•491 
5,621 

•238 
25.838 
3,430 

•1,860 
3,743 
11,778 



55,459 
9,923 

39,049 

29,233 
9,816 
1,733 
•654 
438 
7,091 



23,427 

3,033 

2,361 

1,270 

16,763 

47,544 

41,792 
15,356 
26,436 
6,752 

71,563 

13,496 
68,032 
2171 
893 
7.525 
5,305 
2.220 

9,651 
5,616 
2,430 
1,806 

1,f 

2975 
16,642 
2,910 
4,236 
9,000 



(8) 



1,(21,((5 

-16,(05 

-40,205 
30,730 
6,323 
-23,061 
•-1,003 
-34,045 

•371 

-1,654 

-846 

•-14,740 
-2,280 
23,400 

433,157 

506,117 
-72960 

154,259 

114,527 

39.732 

1.163 

9,702 

3,512 

25,355 



39,557 

-7.981 
10.169 
2.237 
35,112 

16,054 

-5,257 

4,006 

-9,265 

21.311 

361,506 

117^81 
243.692 
17,906 
4,896 
29,243 
20,164 



36,520 
12,037 
14,331 
12.152 

11.765 
28,877 
68,375 
3,054 
13^18 
37,819 



294 



Business Returns/ 1976 • 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 of doHafs) 



Stale and industry 



Numbef o( — 



Paitnerships 



Partners 



Payroll 



Number of 
partnerships 



Depreaatxxi 



Number ot 
partnershfis 



Net ini»me 
(less 
deficit) 



CalHomla— Contlnuad 
Rnanct, Liaiinnc*, and ml ntttt 

Finance 

Bar^ting, and credit agencies other than banks 

Security, commoctty brokers, and services 

Holding and investment companies 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors of buiidngs 

Lessors, other than buldings 

Real estate agents, brokers, and managers 

Other real estate 

Services 

Hotels and other lodging places 

Motels, motor hotcw, and tounsi courts 

Ottwr kidging pieces 

Persor^ services 

Laundries, dry cleaning, and garment services 

Beauty shops 

Barber shops 

Other personal services 

Business sennces 

Automobile repair and services 

Automobile repair shops 

(jonerai automobile repair shops 

Other automobile repair 

Automobile pacing and other services 

Miscellaneous repair services 

Amusement and reaeatkxi services, including motion pidues 

Medical and health services 

Offices of physicians 

Other medeai and health senices 

Legal services 

Engineenng and architectural senrices 

Accounting, auditing, and bookkeeping senrices 

Cettfied public accountants 

Ottter accounting, auditing, and bookkeeping services 

Other senices 



70,9M 



2.661 



(3) 



$43,879 



8.493 



g.OM.OM 



18.725 


209,567 


422.674 


257 


1,019 


26.465 


174 


723 


35.801 


18.294 


207,825 


360.408 


1.091 


2,206 


112124 


51,093 


332,104 


5,515,232 


43,100 


288,976 


3,712986 


3,060 


19,829 


107,099 


2,359 


11.299 


363,278 


2.574 


12.001 


1,331,869 


29,751 


105,353 


4,808,664 


3,327 


19,508 


601,972 


1,846 


7,374 


234,760 


1,461 


12,134 


367^12 


2.546 


6,198 


173.767 


640 


1,475 


67.995 


865 


2,448 


52.041 


•219 


•436 


•5,283 


802 


1,837 


48,448 


7.307 


25,954 


564,597 


2522 


5,748 


255,314 


1,707 


3,536 


139,709 


996 


2.008 


88.297 


709 


1.528 


51.412 


815 


2212 


115.605 


875 


1.922 


43.647 


2.799 


12.864 


560.927 


3,025 


10.651 


1.163,660 


1,480 


5,821 


694,508 


1,545 


4.830 


489,152 


2.494 


8.504 


907.806 


804 


1.908 


120,688 


1.391 


3.583 


250.940 


569 


1.755 


185.963 


822 


1.828 


64.977 



145.546 



»JSS» 


220,915 


618 


19.319 


•44 


•4.880 


•126 


•9.534 


449 


4.90S 


869 


27,473 


8,371 


174,123 


6.903 


106,787 


371 


2549 


777 


32749 


320 


32,038 


8,402 


^JmJ^^3 


2.009 


111,392 


1.401 


39,372 


608 


72020 


1.721 


47,918 


404 


18,451 


73/ 


17,306 


•/3 


•399 


507 


11,762 


2.066 


65,699 


1.608 


38,357 


1.190 


24,181 


703 


13,762 


487 


10,419 


318 


14,176 


679 


10,325 


1.090 


113,655 


2739 


292,229 


1.314 


164,451 


1.426 


127,778 


2.248 


229,757 


407 


28,542 


1.072 


70,581 


568 


59,078 


604 


11,503 



973 



29,458 



46,462 



1,445 



916J67 



-17«,M( 



2.876 


14,156 


-32.970 


•74 


■997 


4.125 


120 


1,354 


-295 


2682 


11,807 


-36,800 


793 


2700 


27,633 


42793 


900,129 


-174J62 


39,769 


871,449 


-265.877 


1,613 


13,751 


1,783 


931 


6,094 


12490 


580 


8,635 


77.242 


23,248 


383,476 


1,013,154 


2891 


67,064 


22.406 


1,696 


26,387 


25,151 


1,293 


40,677 


-2745 


2177 


7,094 


21.774 


640 


4,353 


8.634 


663 


1,603 


3.025 


•146 


•145 


•3,411 


728 


993 


6,704 


6,617 


173,257 


42.066 


2,118 


26,371 


23,811 


1,546 


2,636 


18,339 


848 


1,793 


11,785 


697 


845 


6,554 


571 


23,733 


5,472 


727 


1,004 


5.269 


1,823 


73,349 


18,104 


2,499 


13,916 


366,694 


1,262 


4,057 


286,041 


1^47 


9,659 


81,653 


2176 


11,758 


406,051 


666 


1,368 


17,011 


1.222 


2.103 


79,011 


496 


1,657 


58,447 


/26 


446 


20,564 



9.657 



'This estimate should be used with caution because of the small number ol sampte returns on which rt was based. 
"The estimate lor this cell is not shown separalety because of tt^e sn\aJI number ol sample returns on wt^ich it was 
■Total receipts for irxJusthes in Finance, insurance, and real estate, arvj Business receipts lor all other trxlustnes. 
■ Includes data from Puerto Flico and foreign returns. 
•United Stales totals in this tabte and in table 2.5 differ sitghtty from the total* in other tables, due to the use ol ditterent 
other tables were computed with a single national set of weights. 



However, the data are Included In the vpropriate totals, 
weighting factors. Tablee 2.4 and 2.5 were computed with a separate set of weights tor each IRS dsthct. whie al 



Business Returns/ 1976 • Partnerships 



296 



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

[All figures are estimates based on sampjes money amounts are in ttwusands of dollars] 



Slate and industry 



Number ol- 



Partneishtps 



Partners 



receipts' 



Payroll 



Number of 
partnersfiips 



Depreciation 



Number of 
partnersfiips 



Amount 



Net income 
(less 
deficit) 



(1) 



(2) 



(4) 



(7) 



nortda 

AH MustrlM 

Agiiciiltm, loradiy, and fIsNng 

Famis 

Field crop 

Vegetable and melon 

Fnjft and tree nut 

Beef cattle feedlots 

Beef cattle, except feedlots 

Hogs, slwep, and goats 

Dairy farms 

Poultry and eggs 

General livestock, except animal specialty 

Animal specialty 

Otfwr 

Agricuttural services, forestry, and fisliiog 

Milling 

Oil and gas extraction 

Other mining 

Construction 

General contractors 

Special trade contractors 

Plumbing, heating, and air conditioning 

Painting, paper hanging, and decorating 

Masonry, slonework tile setting, and plastering 

Contractors, not elsewhere classified 

Contractors not allocable 

ManulactuTing 

Lumber and wood products, except furniture 

Printing, publishing, and allied industiies 

Machinery, except electrical 

Otfwr manufactunng industries 

Transportation, cofninunlcatlon, electric, gas, and sanitary isrvfcas .. 

Transportation 

Tn«*ing and warehousing 

Otiwr transportation 

Communication, electric, gas, and sanitary services 

Wholesale and retail trade 

Wholesale trade 

Retail trade 

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

General merchandise stores 

Food stores 

Grocery stores 

Other food stores 

Automotive dealers and service stations 

Motor vehicle dealers 

Gasoflne service stations 

Other automotive dealers 

Apparel and accessory stores 

Furniture and home furnishings stores 

Eating places 

Drinking places 

Liquor stores 

Other retail trade 

Footnotes at end ol taWe. 



40,041 

3,774 

3,2«3 
•230 
•313 
1,549 

717 

•76 
■145 



•23 
•210 
511 

•»9 

•96 
•3 

2,025 

791 
1,234 
•167 
•163 
•463 

421 



903 

•60 
•253 

•153 
507 

1,044 

1,038 

555 

•483 

•6 

6,708 

733 
5,975 
484 
•22 
998 
631 
367 

1.005 
•101 
464 
440 

564 
542 
873 
•168 



1M,SS1 
12353 

11,764 
•757 

•1,352 
6,081 

2,376 

•152 
•290 



■3,2«2 

•3^38 

■44 

4,558 

2,057 
2,501 
•374 
•326 
•926 
875 



431 

•184 
•683 
•306 
3,218 

2,363 

2,243 

1,125 

•1,116 

•120 

15,050 

1,671 
13,379 
1,180 
•44 
2,118 
1,384 
734 

2,157 
•204 
973 



1.161 
1,163 
2,229 
•359 
•338 
2,630 



3,956,231 

330,735 

266,726 
•16,571 
•81.282 
83,244 

55,975 

•1,642 
•19.142 



•76 
•8,792 
64,009 

•18,530 

•9,090 
•9,440 

357,664 

246,452 
111,212 
•18,579 

•7,543 
•27,666 

57,424 



87,739 

•19,284 
•22,447 
•2,326 
43,682 

75,638 

65,111 
36,625 
•28.486 
•10.525 

945,490 

223,423 
722,067 
55,981 
•1,584 
160,732 
120.411 
40,321 

205,383 
•33,838 
129,141 
42,404 

47,086 
66,995 
88979 
•15,580 
•21,449 
58.298 



15,492 

2,180 

1,755 
•184 
•267 
550 

408 
•143 



•23 

•180 
405 



1,338 



451,515 

40,477 

31,851 

•2.536 

•12,394 

7,843 

5,160 



•1,093 



•5 
•2,820 
8.626 



32,796 



395 


11,117 


943 


21,678 


•110 


'1,30« 


•87 


•2,257 


•403 


•8,537 


343 


9,577 


381 


14,7*2 


•4 


•4,168 


•174 


•2,458 


•203 


■8,146 


444 


10,971 


438 


8,048 


•282 


■6,041 


•116 


•2,007 


•B 


•2,923 


4,187 


76,691 


396 


9,548 


3,/91 


67,143 


332 


5,578 


•22 


•107 


694 


9.106 


403 


6,212 


■291 


•2,894 


653 


10,122 


•13 


•1,010 


462 


6,415 


•168 


•2,697 


184 


7,839 


314 


6,740 


m 


19,345 


•168 


•1,523 


•169 


•790 


538 


5,993 



29,264 

3,126 

2,924 
•154 
•161 
1,544 



641 



•23 
•180 
202 

•92 

•91 

1,311 

444 
B67 
■34 
•163 
•403 
■267 



■60 
■177 
•153 

507 

888 

882 

478 

■404 

•6 

5,141 

353 
4,788 
408 
•22 
770 
403 
367 



452 
428 

260 
390 
721 
•168 
•93 
987 



396,017 

25,023 

22.174 
•1,556 
•2^35 

8,291 

7,112 

•167 
•1,686 



•276 
•851 
2,849 

•3,759 

•1,593 

1,476 

3,687 
2,769 
•242 
•210 
•1.344 
•993 

3,420 

•471 

•412 

•86 

2,451 

6,522 

4,592 
2,821 
•1,771 
•1,930 

22,463 

6,313 
16,150 

1,696 
•35 

1,847 
864 
983 

1,381 
•51 
766 
564 

763 
808 
3,492 
•367 
•542 
5,197 



51,83« 
-12,914 

-18^65 

•-aioi 

•6,359 
-1,355 

-13,030 

•-1,022 
•1,967 



■-739 

■-8,364 

5,351 

•-6,490 

■2,241 
■-8,731 

16,129 

-3,470 
19,599 
■1,344 
■1,972 
■4,833 
11.450 



5,234 

■1,111 

•3,096 

■501 

526 

-1,288 

-180 

202 

■-382 

■-1,108 

26,959 

6,189 
20,770 
2,135 
■—45 
4,214 
4,161 
53 

8,597 
■356 
5,636 
2,605 

2,653 
4,639 
1,854 
■676 
•-106 
-3,847 



296 



Business Returns/ 1976 • Partnerships 



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

[All figufes are estimates based on samptes money anwunts are in thousands ol dotlara] 



State and industry 



Number of- 



Pa/tnerships 



Business 
rececpts' 



Payroll 



Number ol 
partnenhps 



Depreoatnn 



Number ol 
partnersli^ 



Net income 
(less 
defiotl 



(') 



(4) 



Florida — ConUnuad 

Fkunc*. Innnnc*, and rttl Mtite 

Finance 

Banking, and credit agencies other than banks 

Secunty, commodity brokers, and sennces 

Hoking and investment companies 

Insurance agents, brokers, and service 

Real estate 

Operators and lessors ol butklinQS 

Lessors, other than buWings 

Real estate agents, brokers, and managers 

Other real estate 

Services 

Hotels and other kxlging places 

Motels, motor hotels, and touhst couts 

Ottwr kxlging places 

Personal sennces 

Laundnes. dry cleaning, and garment services 

Beauty sliops 

Bartwr shops 

Other personal senices 

Business services 

Automobile repair and services 

Automobile repair shops 

General automotiile repair shops 

Other automobile repair 

Automobile parking ar>d other sennces 

Miscellaneous repair services 

Amusement and reaeation serrices, including motion pictures 

Medical and health services 

Onices ol physkaans 

Other mednal and health senices 

Legal sendees 

Engineenng and architectural senrtces 

Accounting, auditing, and bookkeeping senrioes 

Certjfied pubic accountants 

Other accountng, auditing, and bookkeeping services 

Other services 



17,272 



13.006 
10.782 

505 
1.091 

628 

•,I2« 

1.207 
626 
579 

844 
•365 
•304 

•76 



925 
1.124 

881 
•490 
•391 
•243 
•316 

336 

824 
417 
407 
860 

•274 
514 
317 

•197 



902 



•7,7«9 



3.080 



l,16(,7«5 



54.713 


1.082.474 


45.420 


826.566 


2.897 


14.457 


3.968 


84.623 


2428 


156.828 


26,25$ 


971,672 


4.297 


185.783 


1.818 


105.169 


2.479 


80.614 


1.764 


43.170 


•730 


•21.879 


•608 


•10.475 


•152 


•1.059 


•274 


•9.757 


3.940 


76.422 


2.324 


60,520 


l./(>2 


50.184 


•980 


•24.303 


•782 


•25.881 


•562 


•10.336 


•632 


•13.520 


2.960 


40.128 


25S6 


187.392 


1.380 


109.825 


1.176 


77.567 


2.454 


229.315 


•670 


•32533 


1.5/8 


82.162 


1.082 


69,343 


•496 


•12,819 



20.727 



2J31 



2^2 

1, 

243 

120 

4,750 

631 
315 
316 



•228 

•76 



577 
•338 
•239 

•91 



736 
405 
331 
770 

•186 
438 
317 

•121 

•177 



7IJM 



63.466 
45.319 

9.635 
8.462 

202,119 

36.867 
22.263 
14.584 

11.486 

•5.241 

•3.969 

•635 

•1.641 

13.424 
8.575 
7.261 
•4.4«3 
•2778 
•1,314 
•776 
10,915 

35.568 
20.381 
15.207 
49.673 
•7.611 
25.626 
22.895 
•2731 

•1.648 



11,240 



234,3S3 



-152,927 



10.950 


232.000 


-153.264 


10,016 


224.625 


-118.682 


421 


1^54 


-643 


357 


2.288 


6.889 


156 


3.833 


-40.828 


e,s4» 


MJ)01 


177,134 


996 


27.107 


-8.514 


504 


15,017 


-3.516 


492 


12.090 


-4.998 


844 


4.190 


646 


•365 


•3.055 


•483 


•304 


•731 


•-464 


•76 


•11 


•4 


•99 


•383 


•623 


517 


13.276 


5,318 


972 


1.780 


2077 


729 


1.263 


2197 


•338 


•678 


•1.664 


•391 


•565 


•533 


•243 


•517 


•-120 


•316 


•289 


•3.073 


309 


34.910 


-43.336 


798 


4.759 


80.253 


391 


2566 


50.172 


407 


2193 


30.061 


761 


2744 


112030 


•2/4 


•793 


•3.712 


438 


^565 


28.524 


317 


..407 


23.425 


•121 


•,iy. 


•5.099 



S.646 



'This estimate should be used with cautiort because of the small number ot sample returrts on which It was based. 
"The estinute lor this cell rs not shown separately because of the small number of sampte returns or^ which it was baaad. Howevar, the data 
■Total receipts for IrxJustiea in FinarKe. ir^surance, and reaJ estate, and Business receipts lor all other irtdustriea. 
■ Includes data trom Puerto Rico and loretgn returns 

•Unrted States totals in this table artd in table 2.5 differ slightty from the totals in other tabtes, due to the use ol different weighting factora. 
other tabies were computed with a sirtgle national set of weights. 



are indudad In ttta appropriate lotala. 

Z4 and 2.5 ware computed with a separate aet of weights tor each IRS (tathct whio tM 



Business Returns/ 1976 • Partnerships 



297 



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

[All flcures are estmales based on samptas money amouna are In mousands ol dollare] 



State and Industry 



Georgia 



All InduilriM 



Agrieultun, lomtry, and tWikig . 



Famis 

Field crap 

Vegetable and melon 

Fruct and tree nut 

Beef cattle leedlots 

Beet cattle, except teedlots . 



Hogs, sheep, and goats 

Dairy lams 

Poultry and eggs 

General livestock, except animal spedalty 

Animal specialty 

Other 

Agricultural services, loresdy, and fishing ... 

Mining 



Oil and gas extraction 
Other mining 



Conttnictlon . 



General contractors 

Special trade contractors 

Plumbing, heating, and air conditionirig 

Painting, paper hanging, and decorating 

Masonry, stonework, tile setting, and plastering , 

Contractors, not elsewhere classified 

Contractors not allocable 



Manufacturing 



Lumber and wood products, except furniture . 

Printing, publishing, and allied industries 

Machinery, except electrical 

Other manufacturing industries 



TnnaportaUon, communication, aitetrtc, gn, mS nnltiry 

Transportation 

Tnicking and warehousing 

Other transportation 

Communication, electric, gas, and sanitary senrices 



Wtioletale and retail trad* 



Wholesale trade 

Retail trade 

Building materials, hardware, garden supply, and mol)lle home dealers 

General merchandise stores 

Food stores 

Grocery stores 

Other food stores 



Automotive dealers and serrJce stations 

Motor vehicle dealers 

Gasoline sen/ice stations 

Other automotive dealers 



Apparel and accessory stores 

Furniture and home ftjrTilshings stores 

Eatng places 

Drinking places 

Liquor stores 

Other retail trade 



Number of- 



Partnerships Partners 



21,124 

2,74« 

2,240 
1,403 

•223 

'112 

•119 
•140 
•163 

•80 

508 

•31 

•31 

1,1(4 

113 
1.071 
•79 
•80 
•80 
832 

420 

•59 
•4 

357 

•W 

•106 



5,270 

837 
4,433 

313 
•183 

694 

589 
•105 

557 
211 
264 
•62 

633 
•311 

354 
•159 

186 
1,043 



•7,177 

«,0S4 

5,037 
2,926 

•456 

•224 

•254 
•280 
•337 

•560 

1,017 

•7»« 

•799 

2,578 

265 
2,313 
•169 
•160 
•160 
1,824 



•130 
•11 



•294 

•294 



11,227 



Business 
receipts' 



(3) 



2,721,672 

313,3«7 

273,655 
163,847 

•23^58 

•11,037 

•17,022 
•20,935 
•37,556 

39,712 
•6,1«3 
•6,183 

156,241 

89,533 
68,708 
•22,479 
•6,637 
•1,939 
37,653 



•21,232 
•16,655 



•10,493 

•10,493 



936,314 



Payroll 



Number of 
partnerships 



1,774 


270,472 


9,453 


665.842 


657 


62,096 


•379 


•25,167 


1,522 


173,262 


1,275 


160,252 


•247 


•13.010 


1,154 


134,667 


428 


61,066 


528 


46,257 


•198 


•27,344 


1.285 


71,626 


•622 


•8,024 


854 


59,894 


•476 


•10,060 


394 


41,020 


2,110 


80,024 



10,573 

2,016 

1.739 
964 

•223 

•110 

•119 
•140 
•163 



347 



594 

83 
511 
•79 
•80 
•80 
•272 



259 



3,3(2 

402 
2,980 
233 
•183 
662 
589 
•93 

419 
•186 
174 
•59 

394 
•161 
274 
•79 
•72 
483 



343,776 
2S,((( 

22,632 

11,951 

•3,166 

•tZJ5 

•1,076 
•1,298 
•3.904 



3,056 



22,497 

10,041 
12.456 
•5,895 
•2,750 
•508 
•3,303 



23,790 

•3,745 
■7,521 



*2,«0« 

■2.609 



«1,24( 

10,360 
50,868 

3,715 
•2,440 

9,435 

8, 

•527 

4,256 

•1,670 
1,589 
•997 

8,457 
•153 
10,926 
•1,299 
•1,521 



Depreciation 



Number ol 
partnerships 



(6) 



15,2(7 

2,6(2 

2,158 
1,403 

■223 

•112 

•117 
•140 
•163 



504 
•31 

•31 

759 

108 
651 
■59 
•60 
•80 
•432 



Amount 



33( 



275 



•104 

•104 



4,273 

563 

3,690 
233 

•183 
682 
577 

•105 

387 
211 
94 
•82 

•362 
•241 
354 
•79 
186 
963 



197,542 

27,7(9 

24,903 
16,977 

•2,280 

•1,362 

•1,063 

•2,442 

•759 



•4(9 



2,9(( 

813 
2,175 
•263 
■120 
■107 
■1,685 



4,777 

■1, 
■380 

2,711 

■1,(9( 



7,347 

1,434 

5,913 

846 

■99 

1,107 

1,058 

■49 

776 
119 
315 
•342 

•786 
•363 

552 
■177 

152 
1,053 



Net Income 
(less 
deficitl 



•7,091 
23,200 



15,731 
12,452 



•2,653 
•2,520 
•2,397 

•-1.308 

7,469 

*»45 

•945 

19,578 

10,534 
9,044 

■1,674 
■504 
•902 
5,964 

5,265 

•2,291 
■231 

2,743 

•1,1(1 
■1.181 



4S,S1( 

11,566 
33,930 
3,735 
■913 
3,406 
2,473 
■933 

7,038 
2,562 
2,042 
■2,434 

7,864 
■-977 
4,486 
•137 
2,369 
4,939 



J. 



Footnotes ai end of table 



298 



Business Returns/ 1976 • Partnerships 



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

[All figures are estimates based on samptes — money amounts are In thoma/nte of doJIarej 



State and industry 



Number ol — 



Partnenhips 



Partners 



Business 
receipts' 



Payroll 



Number of 
partnerships 



Amount 



Depreciation 



Number o( 
partnerships 



Net income 
(less 
deficit) 



(1) 



(2) 



(4) 



(6) 



(7) 



Georgia — Continued 

Finance, Inauranc*, and rtal aatatt 

Finance 

Banking, and credit agencies other than banks 

Security, commodity brokers, and senices 

Holding and investment companies 

Insurance agents, brokers, and senrk:e 

Real estate 

Operators and lessors of buildings 

Lessors, other than buildings 

Real estate agents, brokers, and managers 

Other real estate 

Services 

Hotels and other kxloing places 

Motels, motor hotels, arxl tourist courts 

Other lodging places 

Personal services 

Laundnes, dry cleaning, and garment services 

Beauty stwps 

Barter shops 

Other personal senrices 

Business senrices 

Automobile repair and services 

Automobile repair shops 

General automobile repair shops 

Otfter automobile repair 

Automobile parking and other services 

Miscellaneous repair services 

Amusement and recreatk)n servKes, including motion pictures 

Medical and health sendees 

Offices of physicians 

Other medical and health services 

Legal servkss 

Engineering and architectural services 

Accounting, auditing, and bookkeeping services 

Certifieo public accountants 

Other accounting, auditing, and bookkeeping sen/less 

Other senrices 



tfH 



657 



ei,u3 



2,191 


35,787 


39,473 


•100 


•340 


•6,020 


•81 


•464 


•223 


2,010 


34,963 


34,230 


•156 


•1,124 


•21,130 


4,646 


24,422 


398,585 


3,647 


18,466 


314,513 


259 


2,646 


1,104 


364 


1,45« 


28.916 


376 


1,852 


54.052 


4,170 


13,923 


70(J76 


212 


953 


131.670 


176 


700 


100.045 


•34 


•253 


•31.625 


672 


1,460 


•15,403 


•340 


•760 


•6,773 


•240 


•480 


•4,042 


•92 


•220 


•4,568 


305 


834 


22,562 


366 


817 


28.238 


•333 


•666 


•15.458 


•171 


•342 


•9.192 


•162 


•324 


•8.266 


•35 


•151 


•12,780 


•343 


•686 


•13,841 


•217 


•967 


•40,097 


376 


1,359 


144,623 


264 


895 


136,646 


•112 


•464 


•7,777 


900 


2,695 


190,143 


•175 


•356 


■44,173 


•145 


•533 


'39,525 


•65 


•373 


•38,533 


•80 


•160 


•992 



3,243 



40,433 



•206 


•1,743 


•80 


•1,196 


126 


•547 


136 


•5,163 


768 


33,627 


599 


14,590 


•44 


•41 


lie 


•10,720 


29 


8,176 


,026 


167,513 


199 


24,311 


172 


21,649 


•27 


•2,662 


352 


•3,139 


180 


•760 


160 


•1,254 


•12 


•1,105 


262 


•4,768 


265 


•2,974 


253 


•1,350 


•91 


•437 


162 


•922 


•12 


•1,615 


183 


•2,386 


132 


•8,525 


376 


26,709 


264 


23,312 


112 


•3,397 


740 


46,595 


•3 


•25,345 


145 


•13,927 


•66 


■13.633 


•80 


•294 



•6.614 



3,72* 
226 



145 
•54 

3,448 

3.255 

•62 

•57 

74 

3J72 

209 
177 
•32 

■512 
■2«0 
•240 

•12 

225 
368 
•333 

•171 
•162 
•35 
•263 
•137 

273 
241 
•32 
648 
•83 
•65 
•65 



589 



iie,9a« 

t.l 



1,821 
•166 

114,833 

103,732 

•340 

•1,447 

9,314 

35,487 

13,805 
9,003 
•4,802 



•219 

3,991 
2.965 
■387 
■165 
•222 

■2.578 
■364 

•6,734 

1,477 
970 
■507 

2,859 
•210 
•709 
•709 



1,362 



(81 



-181,798 

-43,654 
■639 

•-1,523 

-42,970 

•8,045 

-146,186 

-107,246 

-3,686 

1,097 

-36,351 

183,201 

-29,632 

-6,500 

•-23,132 

3,536 

•2,424 

•175 

•837 

3,740 
5,455 
■2.584 
■2.723 
■-139 
■2,671 
•1,707 
•2,365 

82,957 
82,762 
•195 
94,112 
■7,215 
•10,624 
•10,116 
•508 

1,122 



■This estimate should be used with caution because ol the small number of sample return* on wt^ich it was based. 

' 'The estlmsle tor this cell is not shown separately because of the small number of sample returns on which it was based. However, the data are Induded In the appropriate totals. 
■Total receipts lor Industries in Finance, insurance, and real estate, and Business receipts tor ail ottwr industries. 
■ includes data from Puerto Rico ar>d foreign returns. 
'United States totals In this table and in table 2.S differ sligntiy from the total* in other tables, due to the uae of different welghllno factor*. Tablea 2.4 and 2.6 were computed with a separate set of 
other tat>ie8 were computed witn a single nabonal set of weights. 



welghu lor each IRS dstilct. whlla aa 



Business Returns/ 1976 • Partnerships 



299 



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

lAII figures are estmales based on samples money amounls are In thousands of dollars| 



State and Industry 



Numt)ef of— 



Partnersfilps 



Partners 



Business 
receipts' 



Payroll 



Numl)er of 
partnerstiips 



Amount 



Depreciation 



Numtwr of 
partnerstiips 



Net Income 
(less 
deficltl 



Illinois 



All InduaMu 



Agrlcultuiv. foreslry, and ftthlng . 



Famis 

Reld crop 

Vegetable and melon 

Fnjit and tree nut 

Beef cattle leedlols 

Beef cattle, except feedlots . 



Hogs, sheep, and goats 

Dairy farms 

Poultry and eggs 

General livestock, except animal specialty 

Animal specialty 

Other 

Agricultural services, forestry, and tishir)g . . . 



Oil and gas extraction 
Other mining 



Construction 

General contractors 

Special trade contractors 

Plumbing, Heating, and air conditioning 

Painting, paper hanging, and decorating 

Masonry, stoneworlt. tile setting, and plastering , 

Contractors, not elsewhere classified 

Contractors not allocable 



Manufacturing 

Lumber and wood products, except furniture . 

Printing, publishing, and allied industries 

Machinery, except electncal 

Other manufactunng industries 



TranaportaUon, communication, electric, gas, and sanitary services 

Transportation 

Trucking and warehousing 

Other transportation 

Communication, electric, gas, and sanitary services 

Wholssale and retail trade 



(1) 



Wholesale trade 

Retail trade 

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

General merchandise stores 

Food stores 

Grocery stores 

Other rood stores 



Automotive dealers and service stations 

Motor vehicle dealers 

Gasoline service stations 

Other automotive dealers 



Apparel and accessory stores 

Furniture and home furnishings stores 

Eating places 

Drinking places 

Liquor stores 

Other retail trade 



4.796 
3.566 

•67 
■83 
490 

•337 
•75 
•12 

•72 
•94 
957 



212 
•111 

2,692 

768 
1.924 
•209 
•481 
•222 
1,012 



1,062 



1,121 

763 
465 
298 
•358 

9,810 

1,807 
8,003 
427 
•111 
1,125 
798 
•327 

1,228 

168 



595 
520 

1,571 
•569 
•109 
1,748 



334,610 

18,879 

16,883 
13,222 

•443 
•249 
1,060 

•1,087 
•290 
•24 

•144 
•364 
1,996 



1,031 
■234 

6,455 

2,390 
4,065 

•418 
•1,127 

•447 
2.073 



4,020 



10,237,788 

619,566 

515.744 
316,498 

•11,195 

•46 

128,297 

•40,251 
•16.099 
•3.338 



•20 
103,822 

90,282 

80,068 
•10,214 

818,164 

578,992 
239,172 
•40,393 
•10,315 
•39,499 
148,965 



571,367 



•557 


•39,984 


•357 


•13,068 


•224 


•45,956 


2.882 


472.359 


2,593 


156,557 


1.877 


133.569 


949 


95,667 


928 


37,902 


•;i6 


•22,988 


22,906 


2,812,649 


4.653 


1,253,983 


18.253 


1,558,666 


1.194 


107,728 


•448 


•38,712 


2.351 


354,626 


1,683 


320,282 


•668 


•34,344 


2,676 


383.405 


406 


180.123 


1,405 


161.752 


•865 


•41.530 


1,375 


111.482 


1,066 


50.250 


3,965 


259.189 


•1,232 


•40.023 


■218 


•25.637 


3./2e 


187.614 



22,753 
2,842 



2,063 
1,409 



•67 
359 



•155 
■73 



779 


15.519 


•63 


■11,962 


■49 


•10.411 


■14 


■1.551 


1,756 


142,353 


46/ 


95.094 


1,289 


47.25S 


■209 


•6.39S 


•177 


•1.514 


•222 


■9.898 


681 


29.448 



1,370,820 
28,794 



13.275 
8.239 



■64 
4.569 



■256 
•147 



81,867 



•86 


•8,053 


•89 


•3,595 


•88 


•11,717 


403 


58.502 


763 


28,026 


510 


26.007 


394 


22.130 


■116 


•3,877 


■253 


•2,019 


6,665 


196,718 


1.334 


57.765 


5.331 


138.953 


342 


9.743 


■39 


•4,853 


662 


20,809 


bOl 


17,825 


■161 


•2,984 


864 


22,764 


168 


9,535 


492 


10,699 


•204 


•2,530 


440 


13,450 


329 


3,270 


1.142 


41,715 


•405 


•4,522 


•27 


•173 


1.081 


17.654 



45,204 
4,887 



4.024 
2.894 



•67 
487 



•337 
•73 



•72 
•94 
863 



210 
•37 

1,847 
382 
1,465 
•172 
•244 
•208 
841 



•158 
•94 



485 



511 
368 
143 
•358 

7,332 

1,371 
5,961 
388 
•39 
837 
690 
•147 

973 
153 
520 
•300 

499 
437 
1,197 
•331 
■96 
1,164 



756,600 
46,335 



39,996 
28.979 



■1i 
6.131 



•3,147 
•1,535 



•14 
•22 

6.339 

3,354 

2.424 
•930 

11,(23 

7.512 
4.311 
•236 
•220 
•682 
3.173 



17,845 

•1,090 

•284 

•1.863 

14.408 

20,1M 

19.164 
5.898 

13,2e< 
•971 

23,485 

8.737 
14.748 
938 
•299 
2.342 
2.138 
•204 

2.280 

1.049 

843 

•388 

1.135 
347 
4.535 
•716 
•73 
2,083 



(09,910 

151,557 

140,998 
111,661 

•5,485 
•-59 
14,496 

•7.552 
•2.918 



10,559 



-20.121 
•2.168 

71,008 

42,072 
28,936 
•5.227 
•3.722 
•5,814 
14,173 



's,ua 

•1,34S 
'11,175 
6e,4M 

1,110 

-1,901 

7,051 

-0,459 

'4,01! 

104,000 

(3,101 
101,318 
8.480 
•2.804 
20,821 
13,483 
•7.338 

13.391 
3.618 
6.677 

•3.096 

5.402 
4.803 
19.635 
•5.095 
•2.683 
18.204 



Footnotes at end of (atile 



300 



Business Returns/ 1976 • 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 thousar>ds of dollars] 



State arxl industry 



Number of- 



Partrwfships 



Partners 



Business 
receipts' 



Payroll 



Number ot 
partnerships 



DepreaatKXi 



Number of 
partnerships 



Net income 
[less 
deficit) 



Illinois — Continued 



Rnance, insurant, and real ettata 



Finance 

Banking, and credit agencies other than banks 

Secunty. commodity twokers, 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 . 
Other real estate 



Hotels and other lodging places 

Motels, motor hotels, artd tounst courts 
Other lodging places 



Personal services 

Laundnes, dry cleaning, and garment sen/ices . 

Beauty shops 

Bartwr shops 

Other personal services 



Business sennces 

Autonwbile repair and services 

Automobile repair shops 

General automobile repair shops 

Other automobile repair 

Automobile parking and other services 

Miscellaneous repair sendees 

Amusement and recreation services, including motion pictures 



Medical and health services 

Offices of physiaans 

Other medical and health seivices 

Legal sendees 

Er>gineenng and architectural services 

Accounting, auditing, and bookkeeping senrices 

Certified public accountants 

Other accounting, auditing, and bookkeeping senrices 
Other services 



W 



28,663 



2,744,4M 



6.606 


119.456 


314.450 


369 


1,781 


12.783 


151 


2,077 


125.629 


6,086 


115.596 


176.038 


647 


1.620 


80.658 


21,410 


113.747 


2.349.391 


17,670 


99,366 


1,752,514 


1.824 


7.935 


36,830 


1,093 


3.881 


160,566 


823 


2,565 


399,481 


12,505 


43,569 


2,424,704 


763 


6.770 


232.734 


466 


5.156 


110.152 


298 


1,614 


122.582 


1,464 


4.111 


61.663 


•420 


•854 


•22.431 


•497 


•994 


•20.085 


•83 


•166 


•1.230 


464 


2.097 


37.917 


2.674 


7.047 


227.129 


1.927 


4.274 


138.999 


1,392 


2.878 


96,419 


607 


1.226 


45,579 


785 


1,652 


50,840 


636 


1,396 


42,580 


5+4 


1,090 


19,314 


1,044 


3.146 


69.618 


813 


4,235 


196.879 


173 


551 


56,892 


640 


3.684 


139,987 


1266 


5.886 


569,356 


•95 


•313 


•199.267 


407 


2.599 


589,908 


208 


2.153 


556,641 


•199 


•446 


•33,267 


1,508 


4.098 


99.837 



4.079 



13V46 



274 


26.074 


•126 


•2.083 


26 


23.064 


124 


927 


366 


11.779 


3,439 


100.393 


2,807 


83.179 


•83 


•76 


487 


15.041 


62 


2.097 


5,919 


742,»S4 


524 


66.278 


393 


28,502 


131 


37,776 


804 


19,026 


•183 


•8,475 


•333 


•4,986 


286 


5,564 


503 


36,677 


938 


16,393 


812 


12,047 


•368 


•3,812 


•454 


•8,235 


•126 


•4.346 


•163 


•3.200 


284 


12.452 


635 


65.815 


ir 


10.655 


668 


55.160 


964 


136.755 


•95 


•102.764 


407 


269.240 


208 


255.731 


•199 


•13.509 


612 


14.255 



19,590 


496,928 


-34M3S 


614 


3.057 


9.136 


•68 


•588 


2.753 


26 


613 


20.754 


520 


1.856 


-14.371 


664 


780 


22.273 


18.412 


482.991 


-374,744 


16.525 


446.247 


-278,042 


992 


2.591 


6,729 


516 


2.492 


3,185 


379 


31,661 


-106,616 


9,607 


146.995 


49«,24« 


691 


28,357 


-26,923 


393 


14,896 


-2,414 


298 


13,461 


-24,509 


1.132 


4,992 


5.945 


•337 


•755 


•1258 


■331 


•1,063 


•4.706 


— 


— 


•975 


464 


3,174 


-994 


2.153 


73,170 


82 


1.762 


10.981 


16.163 


1.227 


2,426 


13.411 


607 


1,179 


11.324 


620 


1,247 


2,087 


535 


8,555 


4.752 


•401 


•537 


829 


651 


3.592 


3.156 


693 


7.302 


25.926 


157 


411 


24.532 


536 


6.891 


1.394 


1.024 


8713 


271.793 


•95 


•1.977 


•35.612 


324 


6.550 


137.083 


208 


6.424 


133.838 


•116 


•126 


•3.245 


661 


824 


24,578 



'This estimate shouW be used with caution because o1 the small number o( sample returns on wtiich it was based 

"Theestimalelcythiscellisnolshownsepara