/ /^^ ■ ^^1^ I o -/(^i 7
1976 xdusiness
statistics [ln]©(Q)Difi](i ^EX
T93.3S/3'
S\ Income
GOVBOC
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-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 0 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
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Business Returns/ 1976 • Sole Proprietorships
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Business Returns/ 1976 • Sole Proprietorships
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Business Returns/ 1976 • Sole Proprietorships
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Business Returns/ 1976 • Sole Proprietorships
13
to (pm «- (o <o a
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14
Business Returns/ 1976 •Sole Proprietorships
if
r, rsi to o r\t lO I •-
SR~S£S
a> m T^ a> ci CO « o>trJ<c>v'<c> ^i/S
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Business Returns/ 1976 • Sole Proprietorships
15
t|
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Business Returns/ 1976 • Sole Proprietorships
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Business Returns/ 1976 • Sole Proprietorships
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Business Returns/ 1976 • Sole Proprietorships
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Business Returns/ 1976 • Sole Proprietorships
19
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20
Business Returns/ 1976 • Sole Proprietorships
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Business Returns/ 1976 • Sole Proprietorships
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Business Returns/ 1976 • Sole Proprietorships
26
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Business Returns/ 1976 • Sole Proprietorships
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Business Returns/ 1976 • Sole Proprietorships
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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 iraatoeli, 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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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
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233
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Business Returns/ 1976 • Sole Proprietorships
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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
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Business Returns/ 1976 • Partnerships
oc^er^CNj^to ov^vmo^ vto <ecDko o> eoo kntnieoi^a r»«co| rtoiv ^r^icp ^r^o ^^
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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 opsfstlons. totil
Inventory, beginnin^<yeer ,
Purchftses
Coet of labor
MaterW and euppHee
Other costs
Less: Inventory, endof-year
Setartes and wages
Payments to partners
Rentyid
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 ofantlon, 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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Business Returns/ 1976 • Partnerships
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271
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272
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11"
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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 coBiitiunlcalloii, 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
"Theestimalelcythiscellisnolshownseparalelybecauseof the small number of sample returns on which It was based However, the data are incJuded in the appfopnate totals
'Total receipts tor industries in Finance, insurance, and real estate, and Business receipts (or all other irtdustnes
• Includes data from Puerto Rico and (oreign returns.
'United States totals in this table and in table 2 5 differ slightly from the totals in other tables, due to the use of diflerent weighting (actors Tables 2 4 ar>d 2.5 were computed with a separate set ot weights (or each IRS ckstncl. while a
other tables were computed with a single national set ol weights.
Business Returns/ 1976 • Partnerships
301
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[All figures are estimates based on samples — money amounts are in thousands of dollars)
State and industry
Partnerships
Partners
Business
receipts'
Payroll
Numt}er of
partnerships
Amount
Oepreoatjon
Number of
partnerships
Net income
(less
defiaet)
(1)
(4)
Indiana
All lt<du«til«
Agrlcultun, lomtry, and fishing
Farms
ReW crop
Vegetable and melon
Fnjrt and tree nut
Beef cattle feedlots
Beef cattle, except feedlots
Hogs, sheep, and goats
Dairy famis
Poultry and eggs
General livestock, except animal specialty
Animal specialty
Other
Agncultural services, forestry, and fishing
Himng
Oil and gas extraction
Other mining
Con>tnictk>n
General contractors
Special trade contractors
Plumbing, heating, and air conditioning
Painting, paper hanging, and decorating
Masonry, stonework, tile setting, and plastering
Contractors, not elsewhere classified
Contractors nol allocable
Uanufacturing
Lumber and wood products, except fumiture
Printing, publishing, and allied industnes
Machinery, except electrical
Other manufacturing industnes
Transportation, convnunlcatlon, electilc gas, and sanitary sarvlcas . .
Transportation
Trucking and warehousing
Other transportabon
Communication, electric, gas, and sanitary services
WliolMala and ratall 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 service stations
Motor vehicle dealers
Gasoline service stations
Other automotive dealers
Apparel and accessory stores
Fumiture and home furnishings stores
Eating places
Drinking places
bquor stores
Other retail trade
Footnotes a( end of table.
19^43
2,SS2
2,372
1.460
•75
•411
•180
•257
1,4«2
658
824
•76
•76
672
472
•251
•200
•113
•87
•13
590
3,421
435
•89
197
92
•105
529
63
350
■116
•367
•171
499
•151
•164
819
6a,2ii
6,786
6,350
4,248
•150
•846
■525
■422
2,389,757
262,879
255,280
158,099
•1,344
•53,915
•16,875
■22,445
•7,599
•544
•176
•368
•52,215
■14,839
•37,376
3,270
235,586
1,470
1,800
185,822
49,764
■152
•152
1,496
•21
•6,497
43,246
1,607
89,961
■877
•12,124
•41,253
•429
■45,524
•255
■33,673
•174
■11,851
•2B
•2,825
8,578
891,263
1,354
347,399
7,198
540,196
910
55,970
•178
•3.193
427
81.792
211
67.983
•216
•13.809
1,176
173.694
168
74.519
776
83.221
•232
•16.954
■809
•36.213
■368
•46.287
1,010
50.863
■302
•6.538
■354
•11.591
1,664
74.055
8,607
225,8*9
1,625
17,225
1.521
835
16,707
10,968
•75
•71
•336
•4,654
•150
•124
•650
•322
•104
•105
■88
■17
865
513
•347
•76
•271
244
•10O
•45
•33
•12
•13
2,610
331
2,266
•223
•13
121
92
•29
427
37
274
•116
•141
•171
499
•151
•13
507
•5,974
■287
■5,687
27,133
■7,024
■1,862
■5,162
15,446
•1,370
•4,540
•3,720
•3,481
•239
•820
57,493
12,545
44,777
•4.234
•140
5.045
4.049
9.029
2,738
4.753
•1.538
•2.736
•5,607
10,370
•847
■187
6.582
14,814
153,868
2,226
25,605
2,046
1,209
• •
24,494
13,801
•75
•166
•336
•4.331
•150
•199
•2.066
•4.014
•180
•181
454
596
•76
520
395
•175
•117
*S8
•45
•33
•12
■13
3,200
422
2.778
346
■13
121
92
■29
441
63
262
■116
•367
•158
423
•151
•164
594
•1.111
•5,217
■1,024
•4,193
3,850
1,991
1.859
1,849
■279
•966
•2^70
■1.784
■1.761
•23
•486
8,910
3.351
5.559
437
•19
456
322
•134
1.119
242
540
•337
•364
•607
1.062
•237
•79
1.179
261,225
43,974
42.080
37.106
•582
•446
•1.206
•1.980
•6,404
•3.246
•3.158
20,138
11.376
8.762
•6
•2.239
6.517
11,910
•1.755
•2,215
•1.966
•1.776
•190
•319
52,395
16,437
35,576
4.132
•12
3.187
2.016
•1.171
7.592
2.669
4,021
•902
•3.724
•6.648
1,511
•-396
•1,511
7,655
302
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 dollafs]
Slate and industry
Number ot—
Partnerships
Partners
Business
receipts'
Payroll
Number ol
partnerships
Depreciation
Number o'
partnerships
Net income
(less
defioet)
(3)
Indiana— Continued
Flnanca, Inninnct, and ml ntate
Finance
Banking, and credit agencies other than banks
Secunty. commodity brokers, and services
Holding and investment companies
Insurance agents, brokers, and service
Real estate
Operators and lessors of buildings
Lessors, other than buildings
Real estate agents, brokers, and managers
Other real estate
Services
Hotels and other lodging places
Motels, motor hotels, and tourist courts
Other lodging places
Personal services
Laundnes, dry cleaning, and garment senrices
Beauty shops
Barter shops
Other personal services
Business services
Automobile repair and sendees
Automobile repair shops
General automobile repair shops
Other automobile repair
Automobile parking and other senrices
Miscellaneous repair services
Amusement and recreation senrices. including motion pk^tures
Medical and health senrices
Offices ol physicians
Other medical and health swvlcei
Ligil sarvkss
ingln^ttlnj and architectural servlcM
AcoounUng, auditing, and bookkeaplng iwvlCOT
0«rtmto public aecountthti
Othw tccounUng, auditing, and bookkaaplng Mrvk»s
Oth»f wrvlcaa
5,447
3,832
1,024
•258
333
3,554
183
•158
•25
•315
•152
•75
516
•319
•151
•76
•75
•168
•302
•302
141
46
•95
901
•217
•66
•151
•358
37,2M
408,133
18,738
370,354
14,019
305.182
3,118
14.823
■516
•16.843
1.085
33.506
9,733
401,371
418
•31.168
•326
•24.862
•92
•6,306
•643
•11,670
•304
•3,496
•150
•822
•189
•7,352
1,450
36.684
•731
•18.036
•302
•3.506
•152
•1.021
•150
•2,485
•429
•14,530
•604
•11,001
•679
•6,564
693
99,752
362
59,103
•331
•40,649
2,350
135,377
•555
•36,623
•253
•33.919
•302
•2,704
879
421
•253
•106
2,216
•135
•134
•341
•92
•92
•151
•151
128
•33
•95
749
•141
•66
•75
•164
14,N1
13,571
10,949
•58
•2,123
•441
•6,553
•4,711
•5,078
•1,246
•1,246
•965
•1,094
21,318
■11,491
•9,827
24,365
•12.274
•12,266
4,7M
4.651
3.612
675
•182
•182
2,M5
183
•158
•25
•315
•152
•75
•366
■243
•75
•75
•168
•302
•226
137
•42
•95
•217
•66
•151
•t,093
-1S,(79
89,396
-32.729
87,625
-45,157
752
8,150
•384
•2,175
•635
i103
15,074
142,7*2
2,548
1,506
•1,935
•1.778
•613
•-272
•467
•2.097
•154
•476
•75
•124
•238
•1,497
•5,684
4,860
•1.304
•1,468
•10
•370
_
•385
•10
•-15
•1^94
•1.098
•210
•3.971
•728
•38
926
39.340
•291
29,602
•635
•9.738
2,228
74.765
•439
•15,376
•434
•13,223
•5
•2,153
•-629
•Thti tittmtt* ihouW b« u»«d wrth Mutton b«c«utt of th« small number of sample returr>s on which it was based
**Th«Mtlmat«forthi«o«ll linot ihown Mparattty bacausa ot the small number of sample returns on which rt was based However, the data are included In the appropnate totals.
'Total rvoatptl for industrlas in rinanct, Iniuranca. and real estate, and Business receipts for all other industries.
* Inoludts data from Puerto Rico and loraiyn ratums.
*Unlt«d 8tat«s totals in this tab!* and In tabia 2.5 dif er slightly from the totals In other tables, due to the use of diKerent weighting factors. Tables 2 4 and 2 5 were computed with a separate set of weights for each IRS dtotrict. whia al
othar tablai w«rs oomputad with a singia national set of weights
Business Returns/ 1976 • Partnerships
803
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[All fjgures are estimates based on samples money amounts are in thousands o( dollars]
State and industry
Michigan
Aaindustiln
Agrictiltiira, lomby, and fWiIng
Farms
Field crop
Vegetable and melon
Fruit and tree nut
Beef cattle (eedlols
Beet cattle, except leedlots
Hogs, stwep, and goats
Dairy lanns
Poultry and eggs
General livestock, except animal specialty
Animal specialty
Other
Agiiailtural services, forestry, and fishing
MMfifl
Oil and gas extraction
Other mining
Conttnictlon
General contractofs
Special trade contractors
Pluml)(ng, heating, and air conditioning
Painting, paper hanging, and decorating
Masonry, stonework, tile setting, and plastering
Contractors, not elsewt)ere clarified
Contractors not allocable
Hnufacturfng
Lumber and wood products, except furniture
Pnnting, publishing, and allied industries
Machinery, except electrical
Other manufacturing industries
Timpottatlon, conununlcatlon, alMMc, gn, and
Tranaportatton
Tnjcking and warehousing
Other trarisportatkjn
Cofflmunkation. electric, gas, and sanitary servk»s
WholMale and retail trad*
Wholesale trade
Retail trade
Building materials, hardware, garden supply, and inotiile home dealers
General merchandise stores
Food stores
Grocery stores
Ottwr food stores
Automotive dealers and service stalx)ns
Motor vehk;le dealers
Gasoline service stations
Ottier automotive dealers
Apparel and accessory stores
Furniture and hoino furnishings stores
Eating places
Drinking places
Lkiuor stores
Other retail trade
Numtwr of-
Partrierships
(1)
3S,S30
3,032
2,517
771
•438
•78
•148
911
•79
Partriers
1,8S4
728
1,126
•266
•158
•91
611
1,311
•212
•181
•214
704
225
•202
7,ssa
1,110
6,448
735
•74
839
560
279
233
468
•138
•220
236
1,307
506
•47
1.645
180,036
7,485
6,455
1,985
•977
•156
•929
•1,030
•9,475
4,062
1,595
2,467
•543
•316
•194
1,414
3,346
•758
•364
•527
1,697
487
•414
18,967
4,770
14,187
1,660
•210
1,785
1,170
615
1,733
485
972
•276
•446
669
2,966
1,057
•94
3,547
Business
receipts'
(3)
4,527,887
258,329
242,220
22,616
•23,944
•52,195
107,336
•21,073
•16,109
•33,023
264,002
167,308
96,694
•33,061
•3,484
•5,973
54,176
252,733
•42,881
•11,029
•30,223
168,600
•26,489
•17,594
1,692,905
443,749
1,249,156
148,205
•36,637
330,457
279,317
51,140
229,240
75,540
128,324
•25,376
•30,429
66,935
190,703
53,761
•18,408
144,361
Payroll
Number of
partnerships
15,384
2,253
2,052
605
•359
•127
790
•79
•201
4,867
(5)
475,074
16,641
15,755
953
•5,453
•4,938
3,367
•218
Depreciation
Number ol
pailnerships
28,235
467
496
•29
•158
•91
218
14,721
13,514
•6,420
•47
•1,573
5.474
736
46,666
•133
•13
•214
376
•9,767
•1,543
•12,267
23,088
•118
•6,419
•101
•3,064
•3,355
124,256
514
19,562
4,3/3
104,696
476
10,882
•74
•4,116
591
16,739
403
13,913
188
2,826
498
9,650
61
2,521
378
5,648
•59
•1,481
•129
•2,898
214
6,235
1,206
37,008
462
7,107
•36
•523
687
9.538
28,039
2,741
2,305
716
•359
•148
911
•79
•436
•37
1,346
6,132
Amount
354,195
28,376
27.276
3.277
•2,625
•3,272
16.975
•852
•1,100
■2,828
4,979
534
2,593
612
2,386
266
•716
•79
•2S
•91
•131
376
1,510
,076
5,486
212
•1,540
103
■186
214
•913
547
2,845
146
•2,954
123
•517
•2,437
17,956
683
3,057
5,449
14,899
/12
1,769
•74
•181
839
2,928
560
2,229
2/9
699
656
1,353
65
180
453
799
•138
•374
•141
•210
236
489
955
4,340
484
1,641
•47
•201
1,305
1,787
Net income
(less
deficit)
291,862
30J11
23,279
1,891
•5,026
•292
•1,479
9,414
■5,074
•6,932
•-1,968
22,970
11,554
11,416
•3,153
•2,045
•112
6,106
34J34
•3,514
•1,530
•4,642
24,548
2,057
•-107
•2,164
100,676
19,125
81,551
12,321
•2,496
15,991
13,434
2,557
11.771
2.438
6,871
■2,462
•3,509
5.609
14,701
6,307
•1,365
7,461
Footnotes at end of table.
304
Business Returns/ 1976 • Partnerships
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Induatrles — Continued
[All figures are estimales based on samptes — money amounts are in thou8and» of dollare)
State and Industry
Numtwf ol-
Partnerships
Business
receipts'
Payroll
Number ot
partnerships
Amount
Deprecation
Number o(
partnerships
Net income
(less
deficit)
(2)
Michigan — ContlniMd
, Itnunnct, and ml tttatt
Finance
Sanlung, and credit agencies ottier tttan banks
Security, commodity brokers, and senrices
hoWing and investment companies .
Insurance agents, brokers, and service
Real estate
Operators and lessors of buildings
Lessors, ottier than buildings
Real estate agents, brokers, and itianagers
Ottier real estate
Strvlcm
Hotels and other lodging places
Motels, motor hoteis. and tourist courts
Other lodging places
Personal services
laundries, dry cleaning, and garment services
Beauty shops
Barber shops
Other personal services
Buaness sendees
Automobile repair and services
Automobiie repair shops
General automobile repair shops
Otfier automotMie repair
Automobile parking and other services
Miscellaneous repair senrices
Amusement and recreation services, including motion pictures
Medical and health services
Offices of physicians
Other medical and health senflcea
Legal services
Engineering and architectural senrices
Accounting, auditing, and bookkeeping senrices
Certifiefl publK accountants
Other accounting, auditing, and bookkeeping senrk»s
Other services
•12
3.88t
•272
1 1,799
9,753
424
813
809
i,54»
433
•120
313
789
•127
•167
•506
1.561
868
•394
•236
•158
464
•326
967
385
187
•198
961
•170
294
291
•3
111,94*
33,964
33,795
■851
77,133
69,231
3,198
9.938
4.766
24,276
1.500
•493
1.007
1.717
•302
•314
•1.101
4,256
1643
•788
•472
•316
1.056
•966
4,364
1,027
519
•508
2.584
•352
1.331
1.301
•30
4,346
1,132,179
86,622
•21,916
63,906
•27,844
1,016.513
697.917
13.326
55,605
51.665
tW,227
51.946
•24.280
27.666
50.031
■20.720
•5.126
•24,185
142,577
64,310
■16.900
•9.432
•6.468
38.410
•6.576
63.433
106,601
65,248
•41,353
191,238
■31,258
77.727
74,475
•3.262
90.630
1,9S2
55,20$
3
•5,900
•3
•5,900
•193
•6,101
1.756
43,204
1.372
33,314
271
5,843
•111
•3,833
4,373
19S,«17
176
10,395
•20
•5,975
156
4,420
663
10,296
•127
•4,595
•157
■1,924
■269
■3,777
521
38.911
•431
•6.145
•316
•1,900
•158
•1,061
•166
•839
•116
■3,245
•169
■2,574
358
11,345
362
23,199
184
12.293
•198
■10.906
882
39.276
•92
■11.163
216
26.694
213
24.781
■3
■913
17.919
10,087
24«,»$2
-130,105
464
1.235
15.510
•3
•81
•2.290
481
1.164
13,220
■81
•344
•10.138
9.642
247.373
-156.753
8./18
236.320
-122.588
199
3.440
-4.240
371
5,502
-2.065
264
3.111
-26.860
6,474
42,664
233,7)7
334
9.045
-4.997
•99
•2.474
•-2.989
236
6571
-2.006
789
3.396
6.966
•127
•1.652
•4.308
•167
•318
•802
•505
•1.425
•1,856
1.066
8.110
30.732
858
4.974
10,253
•394
■676
•3,506
•236
■426
•1.119
■166
■151
•2,387
464
4.398
6.747
•235
■49
•2,283
686
9.089
1,569
382
1.677
39,517
184
779
34,669
•196
•798
•4,848
871
1.913
94.542
•169
•262
•14.103
213
1.321
26.110
210
1.265
23.620
■3
•66
•1.490
962
2,929
'This estimate should be used with caution because of the small number of sample returns on whk;h it was based-
**The estimate tor this cell is not shown separately because o' the small number of sample returns on which it was based However. tt>e data ere incliid<KJ in the appropriate totals.
■Total receipts for industhes in Finar>ce. insurance, and real estate, and Business receipts for all other industhes
• Ifwludes data from Puerto Rico and foreign returns.
•United Stales totals in this table and in table 2.5 differ slightty from the totals In other tables, due to the use of cfltterent weighting factors Tables 2.4 arvd 2.5 were computed with a separate set of weights for etch IRS district. wNle an
ott>er tables were computed with a single national set of weights.
Business Returns/ 1976 • Partnerships
306
Table 2.'
-Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[All figues are estimates based on samples money amounts are in thousands ol dollare]
State and industry
Numbef o( —
Paitnetstvps
Partnefs
Business
receipts'
Payroll
Numtjer of
partnerstiips
Depredation
NumtHr of
partnersl^ips
Net income
(less
defidtl
(3)
MItMuri
M MuMm
Agricuttm, fotntiy, and flihlng
Fxms
Field crop
Vegetable and melon
Fnit and tree nut
Beef cattle feedlots
B«el cattle, except feedlots
Hogs, sheep, and goats
Dairy fanns
Pouiny and eggs
General livestock, except animal specialty
Animal specialty
Other
Agrtcullural services, forestry, and fishing
HMng
Oil and gas extraction
Other mining
Coratnjcttoit
General contractors
Special trade contractors
Plumbing, heatng, and air conditioning
Painbng, paper hanging, and decorating
Masonry, stonewortt. tile setting, and plastering
Contractors, not elsewhere classified
Contractors not allocable
Hmifacturing
Lumber and wood products, except hjmiture
Printiiig, publishing, and allied industnes
Madiinery, except electncal
Otiwr manufactunng industries
TiMtportitlon, comrmmkition, tlKtrlc, gat, and aanltary aanrieti ..
Transportation
Tniddng and warehousing
Other transportation
Communication, electric, gas, and sanitary services
Wholtaala and rttaH 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 service stations
Motor vehicle dealers
Gasoline sennce stations
Other automotive dealers
Apparel and accessory stores
Furniture and home furnishings stores
Ealing places
Drinking places
Liquor stores
Other retail trade
22,$5S
4,471
4,143
2,168
•26
•26
1,047
651
•64
•78
•83
•328
•110
373
617
•170
MS
•352
•237
•157
4,910
1,047
3.785
69
•104
572
374
•198
516
91
175
•250
•338
375
455
•169
•91
1,096
86,230
11,576
10,673
5,560
•78
•52
2,904
1,536
•128
•234
•181
•903
•195
•34
2,234
922
1,312
•340
•156
•816
2,010
•704
2,S«3,8M
355,128
327,859
178,818
•2,579
■497
75,299
52,238
•13,988
•3,469
•971
•27,269
•88,442
•12,065
•76,377
1)9,22<
158,078
41,148
•8,918
•3,291
•28,939
107,449
•15,074
•314
•19,667
•138
•19,183
•176
•484
•160
•6,894
1,897
986,140
2,388
255,727
9,365
729,651
493
114,853
•208
■23,867
1,175
177.771
779
154,090
•396
•23,681
1,051
146,615
201
67,330
350
61,743
•500
•17,542
•754
•32,427
837
71,936
1.989
67,105
•416
•16,682
•182
•4,890
2,250
73,515
9,424
2,564
2,314
1,385
•26
•365
•391
•64
■78
■5
•250
•14
•17
574
287
•287
■79
•78
■130
514
■105
■330
•149
•69
•69
■80
2,724
397
2,249
69
•104
259
218
■41
256
■65
■97
•94
■260
272
298
•91
•91
549
299,486
13,269
12,210
7,331
•1,070
•2,114
•327
•1,112
•104
•152
•1,059
•15,864
•1,586
•14,279
35.612
31,870
•3,742
•304
•473
■2,965
14,333
•1,105
•4,538
■3,166
■3,166
•1,372
76,652
10,903
65,713
12,510
■1,510
13,569
11,596
•1,973
6,600
■3,165
•2,
■544
■3,505
6.806
11,1
•2,245
■301
6,859
17,974
3,712
3,384
1,672
■26
•26
940
•573
•64
•78
•5
•328
•15
•15
810
276
534
•170
•78
•286
•352
486
•237
•157
•69
■88
•80
4,023
630
3,315
69
•104
494
296
474
•49
175
•250
•260
337
377
•91
•91
1,018
175,523
33,157
31,757
19,460
•276
•128
6,403
■4,742
■485
■181
■82
•1,400
•335
•4.828
4,422
3,148
1,274
•111
•113
•1,050
2,378
•624
1,140
'2,188
■1,936
■1,838
•98
■252
10,899
1,730
9,047
1,319
•198
1,241
943
•298
•142
391
•162
■267
625
3,198
•157
■64
1.283
317,102
56,097
51.468
50.640
■527
■-327
-1.356
34
■2.671
•-174
•-547
•4.629
•10,477
•2.011
•8.466
18,739
6.135
12.604
•2.579
•717
•9.308
15,097
•3.964
6.676
•1,755
•424
•793
•-369
■1.331
47,317
13.993
33.135
9.662
■1.905
4.271
4.490
•-219
6.093
2.107
1.708
•2.278
•-677
6,474
-143
■-219
■74
5,695
Footnotes at end of table.
306
Business Returns/ 1976 • Partnerships
Table 2.<
-Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
|AJI figures are estimates based on samples money amounts are in thousands of dollare)
State and mdustiy
Paftnerstups
Partners
receipts'
PayroU
Number ol
partnerships
Amount
Depreciatxxi
Number of
partnersh^
Net
(less
iefal)
Missouri — ContlniMd
(1)
Finance
Banking, and credit agencies other than banl<s
Security, commodity txolters, and services
Hofding and investment companies
Instance agents, broilers, and service
Real estate
Operators and lessors of tJuiWings
Lessors, other than buildings
Real estate agents, brokers, and managen
Other real estate
SflrvlCM
Hotels and other lodging places
Motels, motor hotels, and tourist courts
Other lodging places
Personal services
Laundries, dry cleaning, and gamient services
Beauty shops
Barber shops
Oltwr personal services
Business services
Automobile repair and services
Automobile repair shops
General automobile repair shops
Other automobile repair
Automobile parlung and other services
Miscellaneous repair senrices
Amusement and recreation senrices, inclu^ motion pictures
Medical and health senrices
Offices of physicians
Other medical and health services
Legal services
Engineering and architectural services
Accoixiting, auditng, and bookkeeping services
Certifierj public accountants
Other accounting, auditing, and bookkeeping senices
Other senrices
t,128
•79
•162
S87
•46
5,648
4,446
795
•253
154
4,020
•291
•95
•196
•391
•78
•157
•78
•78
564
520
•442
•429
•13
•78
•156
•251
354
240
•114
434
•55
•16
•16
4«,ai3
18.831
•158
•715
17,958
•206
27,576
22,403
3,912
•784
477
11,197
•873
•429
•782
•156
•314
•156
•156
2,013
1,040
•884
•858
•26
•156
•468
•506
883
627
•256
1,913
•238
•102
•102
5JS,/7»
72.735
•2,610
•45,892
24,233
•23,113
429,931
329.010
18.055
•27.259
55,607
605,165
•26,970
•18.369
•8,601
•10,081
•1,398
•2,378
•2,487
•3,818
39.022
•47,945
•47.946
•44,662
•3,283
•13,485
•23,320
68,783
53,369
•15,414
166.051
•135,074
•12,537
•12,537
S40
•14
•8
•46
780
607
•26
•122
•25
2,028
•213
•95
•118
•156
•78
43,500
•16.693
•16,
•25
•4,833
21,974
16.539
•123
•1,121
•4,191
«S,71«
•5,032
•3,150
•1.882
172
•1,862
130
•3,758
130
•3.758
117
•2.836
•13
•922
•78
•399
158
•3,940
194
11,229
162
•7,707
•32
•3,522
434
32,503
•48
•22,176
•16
•4,504
•16
•4,504
•9,716
5,221
204
•78
•84
•42
•43
4,974
4,149
557
•174
•94
TJMt
•291
•95
•196
•313
•78
•157
•161
•442
•442
•429
•13
•156
•159
263
•149
•114
433
•49
•16
•16
93J15
1,254
•2
•309
•943
91,975
87,707
2,894
•802
•572
24,001
'4,864
•3,008
•1,858
•250
•78
•43
•129
•10.647
•770
•770
•736
•34
•262
•459
1,278
•528
•750
1,431
•1,694
•188
•188
2,158
-in
19,638
•894
14,479
•7.639
-27.460
-38.943
6,653
•4,357
473
ie7,8n
•1.241
•2,560
•-U19
•3,400
•-10
•1,574
■i,8se
•-23
-906
5,047
•5,045
•4,667
•378
•2
•5,057
•2.899
33.077
X,426
•2,651
86.772
•14,176
•3^40
•3^40
13,800
'This estimate slKxikt be used with caution because of the small number of sample returns on which it was based.
"TT^e estimate for this cell is not shown separately because of tf^e small numtier of sample returns on which it was based. However, Itie data are inckjded in the appropriate totals.
■Total receipts for Industnes in FinarKe. insurance, and real estate, and Business receipts for all ottier industries
• Includes date from Puerto Rico and foreign retvns.
■United States totals in this tattle and in mbie 2.5 differ slightty from ttie totals in ottier tatiles. due to trie use of differem weigMino factors. TaUes 2.4 and 2.5 were computed with a separate set of wukjrua lor each IRS dtalrlct. wNto tf
other tallies were computed with a single nationai set of weights
Business Returns/1976 • Partnerships
307
Table 2.4 Receipts, Payroii, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[All figures are eslimales based on samptes money amounts are in thousands ol dollare]
State and industry
New Jersey
M Muttitn
Agrtcuttun, fomtry, and AsMng
Fanns
Rek) crop
Vegetable and meloo
Fnjrt and tree nut
Beef cattle teedlots
Beef cattle, except feedtots
Hogs, stieep, and goats
Daily famis
Poultry and eggs
General livestock, except animal spedatty
Animal specialty
OttWf
Agncultural senrtces, forestry, and fishing
Mbihig
Oil and gas extraction
Other mining
Construction
Ger>eral contrar^ors
Special trade contractors
Ptumbtng. heating, and air conditwning
Painting, paper hangirw, and decoratmo
Masonry, stonework, tile setting, and plastering
Contactors, not elsewhere classified
Contractors not alkwable
Manufacturing
Lumtier and wood products, except furniture
Printing, publishing, and allied im^jstnes
Machinery, except electrical
Ottwr manutactunng industries
TranapoiKtlon, coimxinlcation, elactric gat, and sanKaiy —men ..
Transportation
ThJCking and warehousing
Other transportatkm
Communicatk)n, electric, gas, and sanitary servKes
Wholoale and r«tall trade
Wholesale trade
Retail trade
Buikling matenals, hardware, garden supply, and mobile hoine dealers
General merchandise stores
Food stores
Grocery stores
Other food stores
Automotive dealers and service stations
Motor vehicle dealers
Gasoline service statk)ns
Other automotive dealers
Apparel and accessory stores
Furniture and home furnishings stores
Eating places
Drinking places
Uquor stores
Other retail trade
Number of—
Partnerships
(1)
34,M2
557
440
•24
•77
•149
•t4
•76
•t17
2,156
871
1,285
•181
932
1,115
•14
•262
■39
300
5(9
493
•158
•335
•96
5,777
802
4,975
•30
•91
672
456
•216
983
•92
773
•118
•290
•212
698
•290
•90
1,619
Partners
(2)
125,805
1,531
1,
•72
•231
•586
•200
•28
•152
•262
1,992
2,857
•418
2,095
2,496
•41
•524
•91
1,840
1,201
994
■324
■670
■207
12,602
2,104
10,498
■60
■182
1,433
1,001
•432
2.141
•186
1,629
•326
•594
•448
1.579
•580
•180
3,301
receipt'
4,161,296
61,248
•41,592
•1,746
•11,367
■10,689
■14,031
■3,587
■172
■19.656
258,013
90.292
•26.304
52,534
320,825
•12,007
•6,062
■14,494
288^62
57,421
36,583
■20,098
■16,485
■20,838
903,697
303,211
600,486
■11,079
■11,530
94,618
70,986
•23.632
194,623
•46,196
126,579
•21,848
•41,836
•27,970
50,741
•18,917
•31,980
117,193
Payroll
Number of
partnerships
11,364
•333
•216
•77
•49
■14
•117
426,358
•7,324
•4,318
•I,
•1,367
•222
■730
■3,006
42,578
422
38,302
•2/2
■4,276
■14
■1,342
•167
■1,595
676
50,812
•14
■1,225
•77
■896
■26
■1,536
569
47,155
359
15,562
•263
•9,741
•81
•6,315
•182
•3,426
■96
•5,821
2,850
66,779
269
28.205
2,581
40,574
■30
•1,165
■15
■1,676
316
3,674
199
2,901
■11/
•773
607
6,569
■92
•2,766
425
2.396
■90
•1,408
■219
■4,061
•135
■1,281
367
9,573
•290
■1,827
■90
■1,515
612
9,213
Oepreciatk)n
Number of
partnerships
26,813
533
•416
•24
•77
•149
•14
•76
•117
573
902
•181
•550
•14
■153
■39
589
493
•158
•335
•96
433
402
3,991
•30
•15
596
380
■216
890
•92
680
•118
•276
•135
520
•290
■90
1,149
Amount
291,028
3,656
■2,831
■84
•64
■902
■213
•90
•825
6,891
4,911
1,980
•334
■1,528
8,184
■1.193
■530
•327
6.134
4,768
3,935
•2.599
•1,336
•833
9,964
2,217
7,747
■132
■40
1,204
881
•323
1.254
•219
827
•208
•495
■221
1,186
2,357
Net income
(less
deficit)
309,948
11,774
8,134
•-434
•4,045
•672
•-287
•-82
•3,640
•75,929
42,436
28,613
13,823
•1,583
9,296
34,321
•-196
•708
•3,887
29,922
9,694
3,813
•1,084
•2,729
•5,881
62,692
24.276
38,416
•376
•8
7,765
4,361
•3,404
10.308
•2.264
6.418
•1,628
•2,908
•1,255
5,128
■1,345
■2,184
7,139
Footnotes at end of table.
308
BuslneM Return*/ 1976 • Partnerships
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[All (igufes are estimates based on samptes monay amounts are in thousands of dollars)
Slate and Industry
Number of —
Pa/tnersnips
Partners
Business
recaipl'
PayroH
Number of
partnershps
Depreoatxxi
Number of
partnerships
Net income
(less
deficit)
(1)
(<)
(5)
(6)
N*w J«ra«y— Contlnuad
, iMtvtncti and rMl attitt ■
Finance
Banfung, and credit agencies ottier than banks
Security, commodity brokers, and services
Hoiding and investment companies
Insurance agents. brolierB, and service
Real estate
Operators and lessors of buildings
Lessors, other than buildings
Real estate agents, broilers, and managers
Other real estate
Services
Hotels and other kidong places
Motels, motor hoteo, aiid toifist courts
Other k)d|^ Pl«<»«
Personal services
l.aundnes. dry cleaning, and garment services
Beauty shops
Bartier shops
Other personal servKes
Business services
Automobile repair and services
Automobile repair shops
General aulorrwbile repair ahope
Other automobile repair
Automobile pailung and other seniices
Miscellaneous repair senrices
Amusement and recreation senrices, induing motion pictures
Medical and health services
Offices of physicians
Other medical and health senrices
Legal services
Engineenng and architectural services
Accounting, auditing, and bookkeeping services
Certified public accountants
Other accounting, auditing, and bookkeeping senrices
Other semces
17,t04
1.737
1,SM,051
3.312
22.883
81,336
•177
•355
•2,576
69
435
31.137
3.066
22.093
47.621
•11
•356
•383.371
14.181
60.844
1.074.344
13.245
57.014
1.012.891
323
1,572
11.938
36«
870
•32.576
247
1.388
•16,939
7,139
ll,M2
T*»fi»»
•174
•905
•27.602
•73
•223
•17.238
•101
•682
•10.364
1.056
2.126
37.904
•328
•656
•6,056
•76
•152
•6«4
•229
•458
■8.303
•423
•860
•22.881
873
2,214
76.389
758
1,558
52.061
•498
•996
•31.550
•319
•638
•11.799
•179
•358
•19,751
•260
•562
•20,511
•245
•494
•25,587
740
3,133
34,817
1.026
2.726
162.335
353
876
74.697
673
1.848
87.638
771
2.167
217.448
302
757
45.722
444
1.145
77.628
292
841
75.937
•152
•304
•1.691
t2S1
7U4S
33
3.852
•23
■973
•9
■2,854
•11
■33.388
2.207
41.005
1.985
37,658
■20
■579
•176
■2,363
•26
•404
4J01
163,0M
•73
■2,454
•n
■2,454
522
4,062
•176
•506
•152
•1,623
•194
•1.933
491
10.976
377
10.182
■193
•4.930
■90
•521
■103
■4.409
■184
■5,252
•169
■3,644
•219
■6,158
827
27,185
201
6,832
826
20,353
695
54,119
•133
■8.017
388
29.472
292
28.895
•76
■577
1MW
2tl,l10
679
2.193
■77
•9
■53
•47
549
2.137
■11
•1.188
12.699
213.429
12.393
209.954
■94
•1.555
■183
•1.692
•29
•228
5,4S«
34,057
•173
•4.540
•73
•2.754
•100
•1.766
903
1.845
•328
■803
•152
■167
■423
■875
640
9.609
678
3.930
■498
■261
•319
■110
•179
■151
•180
■3,669
•245
•348
488
3.373
823
4.597
•173
•687
650
3.910
680
3.367
•147
•756
430
741
278
701
•152
•40
•252
•951
-11S3J7
7.310
•195
2,047
5.068
•13.921
-136.868
-128.679
4
-2.760
-5.433
1M,7»
■-2.247
■-3.283
•1,036
9,713
•20
•332
•4.490
■4.871
7.411
3.498
■1.974
■-55
■2,029
•1,522
•3,546
-2.978
65.444
46.306
19138
87.017
■7.692
20.377
20.073
■304
•This Mtlmate shouU be used with cautkm because of the small number of sample returns on which it was based.
• 'The Mbmale for this cell la not shown separately because or the small number of sample returns on which it was beaed. However, ttte data are included In the appropnete totals.
■Total receipts tor industries in Finance, Insurance, and real estate, arvj Business receipts lor all oltier industries.
■ Includes data Ironi Puerto Rico and foreign returns.
•United Stetaa totals in this table and in table 2.5 dirfer slightly from the totals In other Uihles, due to the use of different weighting fectors. Tables 2 4 end 2.S were computed with a seperate set of weights for eech IRS distnct while atl
other tabias were computed with a single national set of weights.
Business Returns/ 1976 • Partnerships
309
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[All tigufM are estimalw based on aamplw money amounte are In thousands of dollafsl
Stale and industry
N«w York
All InduttrlM
Agrlcuttura, lomtry, and tMikig .
Farms
FieW crop
Ve^table and melon
Fn»t and tree nut
Beel cattle feedlots
Beef cattle, except leedlots ....
Hogs, sheep, and aoats
Dairy fanns
Poumy and eggs
General livestock, except animal specialty
Animal specialty
Other
Agricultural services, iorestry, and fishing ...
Oil and gas extracUon
Other mining
Conttniellon
General contractors
Special trade contractors
Plumbing, heating, and air conditioning
Painting, paper hanging, and decorating
Masonry, stoneworK tile setting, and plastering ,
Contractors, not elsewhere clarified
Contractors not allocable
Manutacturing
Lumber and wood products, except lumiture .
Printing, publishing, and allied industries
Machinery, except electrical
Other manufacturing industries
Trantportatlon, communication, attcWc, gat, and aanltaiy awvlcoa
Transportation
Trucking and warehousing
Other transportation
Communk:ation, electric, gas, and sanitary senrices
Whotaule and retail tradt
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
Gasoline service statnns
Other automotive dealers
Apparel and accessory stores
Furniture and home furnishings stores
Eating places
Drinking places
Uqiior stores
Omer retail trade
Numtwr of —
Partnerships
(1)
M,04S
4,304
3.652
•408
•126
•351
•14
•150
•114
2.294
•148
•186
•61
452
262
202
2,608
846
1.739
•225
•157
•149
1,208
•23
1,959
•164
524
•177
1.094
426
321
•191
130
•105
14,398
2,422
11,953
329
•255
2,731
1,607
1,124
1,230
224
701
•305
866
692
2.229
•417
387
2,817
Partners
441,008
10,845
9,594
•1,338
•279
•862
•28
•491
•228
5,406
•296
•544
•122
1,051
2,421
2,378
5,343
1,733
3,564
•450
•314
•298
2,502
•46
5,895
•579
1,508
•354
3,454
1,474
•410
549
■515
30,962
5,434
25,482
719
•510
5,646
3,368
2,278
2.694
500
1,571
•623
1,771
1,822
4,777
•834
780
5.929
Business
receipt'
ia,«ss,«»4
361,444
339,198
•25,763
•31,935
•15,377
•4,349
•12,701
•9,426
222,966
•14,338
•2,341
•22,246
204,919
88,142
■116,777
239,807
249,858
•107.155
•30.177
•1.772
110.754
•1.033
462,448
•8.817
66.482
•4.102
383,047
108,649
91,406
•15,906
75,500
•17,243
2,992,313
1,441,616
1,547,756
71,089
•5,365
375,460
245,791
129,669
336,216
107,543
204,402
•24,271
79,432
66,255
200,417
•12,563
62,855
338,084
Payroll
Number ol
partnerships
30,833
2,956,077
2,912
2,589
•234
•126
•188
•14
•27
24,410
21,686
■721
■3,403
•3,275
•146
•98
•27
1,826
•61
■364
13,200
•326
•86
•152
•323
•2,725
130
26,443
•25
•105
•3,116
•23,327
1,161
104,310
309
48,216
652
•164
•157
•78
453
56,094
•23,049
■7,380
■222
25,443
991
94,306
■77
■269
■100
525
•1,489
•15,254
•2,153
75,410
216
9,900
130
■113
■17
■86
7,300
•2,562
•4,738
•2,600
7,047
177,153
876
6,148
209
■23
1,382
1,000
382
53,298
123,735
4,936
•1
16,907
9,038
9369
712
147
438
•127
22,156
7,397
13,838
■921
343
311
1,679
■245
■206
1,036
7,785
5,764
37,745
■908
•2,272
23,261
Depreciation
Number of
partnerships
80,396
3,728
3,
•260
•126
•351
•14
•137
•114
2,207
■148
■23
■348
273
165
•108
1,651
604
1,047
•223
•14
610
1,718
•164
452
■164
936
241
•120
121
•20
10,140
1,301
6,816
329
•78
2.283
1,233
1,050
951
134
590
•227
454
397
1,833
•357
326
1,608
(7)
1,582,346
37,349
35,866
■2,523
■1,456
■1,733
■192
■576
•1,044
27,032
•574
•737
•1,483
41,665
5,694
•35,971
3344
1.987
1,657
•358
•75
1.424
24,298
•384
1,357
■62
22,495
47,592
22,375
■1.074
21,301
■25,217
20,561
4,503
15,741
477
•1
3,471
2,069
1,402
2,061
368
1,135
•558
502
502
4,756
•473
471
3,027
Net income
(less
deficit)
597,495
38,113
46.632
•10.354
•8,556
•-1,729
•-9
•4,908
■-3,888
27,822
■1,551
■-63 1
■-102
-8,719
-407,580
-6.379
-401.201
48,978
9,056
38,889
■4,803
■7.662
■969
25,455
•1,033
16,365
•928
8,328
•-167
7,276
-131,672
738
•1,659
-921
•-132,410
176,593
58,635
117,921
9,588
•210
30,213
17,644
12,569
13,428
4,072
7,348
■2,008
5,076
7,129
12,829
■1,607
■2,187
35,652
Footnotes at end of taljle.
810
Business Returns/ 1976 • Partnerships
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries — Continued
(All flgueg are estimates based ofi samples money amounts are in thousands ol doJIafS]
Slate and industry
Partnerstiips
Partners
Business
receipt'
Payroll
Number o(
partnersnips
Depreciation
Number ol
partnerstnps
Net income
(less
detot)
(1)
W
(5)
New York— ConUnuad
nnartc*, Irauranct, and nti nWt
Finance
Banking, and credit agencies other than banks
Security, convnodrty brokers, and services
Holding and Investment companies
Insurance agents, brokers, and sannce
fleal estate
Operators and lessors ol bulMlngs
Lessors, other Ihan bulktngs
Real estate agents, broken, and managers
Other real estate
rvlOM
Hotels and other lodging places
Motels, motor hotels, and tourist couK
Ottier lodging places
Personal services
Laundries, dry cleaning, and gamient senrlcss
Beauty shops
Battw shops
Other personal senlces
Business services
Automobile repair and services
Automdbile repair shops
General automobile repair shops
Otfier automoOtte repair
Automobile parlung and other services
Miscellaneous repair services
Amusement and recreation services, Inckiding motkm pictures
Medical and health servicos
Offices ol physicians
Other medical and health senicei
Legal services
Engineering and architectural services
Accounting, auditing, and bookkeeping services
Certified public accountants
Other accounting, auditng, and bookkeeping services
Other senrlces
41.201
S,950
173
»4S
7,832
565
31,686
29,355
680
1,478
173
ie,«8s
522
276
246
1,512
766
•302
■248
•198
2,467
1,060
660
•519
•141
•400
685
2,031
2,024
927
1,097
3,481
473
1,623
1,164
459
2,807
306.884
106,663
777
10,924
94,962
1,459
198,762
189,577
3,149
5,302
734
76.006
1,612
689
923
3,210
1,532
•604
•636
•438
8,229
2,584
1,484
•1^02
•282
•1,100
1,514
19,298
7,238
3,388
3,850
13,341
1,316
8,144
7,024
1,120
8,520
•.224,«M
2,599,871
425,837
1,966,445
207,589
507,315
5,117,803
4.892,508
12,822
135,092
77.381
5.810.534
201.462
49.500
151,962
64,585
25,850
•6,580
•6,757
•25,398
335,244
43,031
28,232
•19,033
•9,199
•14,799
22,593
274,178
927,575
278,610
648,965
1,761,045
241,571
1,583.352
1.525,089
58.263
335.898
8419
704,717
532
421,779
•28
•18,067
330
397,449
174
6,263
•172
•4^42
7.815
278,696
/.68«
254,304
•4
•265
207
20,343
16
3,784
9.857
1.814.M8
214
45,945
99
9.453
115
36.492
815
10.018
•393
•4.007
•138
•223
•159
•845
•125
•4.943
553
33.860
•248
•2,580
•163
•1.911
•109
•612
•54
•1^99
•85
•669
•250
•4,897
698
47.948
1.595
316,542
734
45,222
861
271,320
3.129
477,304
381
84,505
1.129
688,314
747
671,812
362
16,502
10^925
28,870
1.800
-3S3.t10
815
18.177
19,278
•51
•1.149
8J70
205
7.162
151,826
559
9.6«6
-140,916
•123
•193
64.748
27.932
949,416
-437,936
27.101
931,039
-390.004
265
1,067
-4.395
525
9,190
-35,256
41
5,120
-«i81
13,755
439,251
1,210.«0«
491
10,566
10.644
264
4,101
2.704
227
6,465
7,940
1.365
2,421
14.382
766
742
7.022
•241
•292
•2,231
•246
•245
•1.585
•112
•1,142
•3.534
1.791
249.432
-118.680
588
836
4.261
414
465
3.349
•360
•384
■2.525
•54
•81
•824
•174
•371
•912
•419
•573
^614
1.351
100.039
-98.681
1.634
10,913
154.188
1122
2,196
110,657
812
8,727
43,531
2.924
18J03
777,546
280
1,718
35,555
1.112
16,397
413,768
879
15,966
393,157
233
431
20.611
*Tht» Mtlmata thoukj be used with caution bec«u«« of th« small number of sample retuma on whtch it was based,
"The Mtlmaia for this ceJi it not srtown separately because of the small number of sample returns on wTiich it was based. However, the data are Irtckidad tn the appropriate totals.
■Total receipts for induttnes in Finance, insurance, and real estate, and Business rece^ts for all other industries.
• Includes data from Puerto Rico artd foreign returr^s.
•United States totals in this table and in table 2,S dttfer sltghtfy from the totals In other tablet, due to the uee of dlffererrt wetghtktg factors Tables 2.4 and 2.5 were computed with a separate set of weights for each iRS datrtcl wMe al
other tables were computed with a single nationaJ set of weights.
Business Returns/ 1976 • Partnerships
Sll
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 Oxmsands ol doflare]
State and industry
NumtMf of —
Partnerships
Business
receipt'
Payroll
Number of
partnerships
Depredation
Number of
partnerships
Amount
Net inconw
(less
deficit)
(1)
Ohio
All Induttritt
Agrlculturt, lonatry, and llthing ,
Farms
Field crop
Ve^table and melon
Fnjrt and tree nut
Beef cattle feedlots
Beef cattfe, except feedlots .
Hogs, sheep, and goats
Dairy farnis
Poultry and eggs
General livestock, except animal specialty
Animal specialty
Other
Agiicultwal services, forestry, and fishing . . .
MMng
Oil and gas extraction
Other mining
Ccnatruetlon .
General contractors
Special trade contractors
Plumbing, heating, and air conditioning
Painting, paper hanging, and decorating
Masonry, stonework, tile setting, and plastering
Contractors, not elsewhere classified
Contractors not allocable
HaiHifactuniit
Lumber and wood products, except furniture .
Printing, publishing, and allied industries
Machinery, except electrical
Other manufacturing industries
TrantportaHon, cofflmunlcatlon, electflc, g«, and unitary aarvlcn
Transportation
Tnicking and warehousing
Other transportation
Communication, electric, gas. and sanitary services
Whotouto and retail 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 service stations
Motor vehicle dealers
Gasoline service stations
Ottier automotive dealers
Apparel and accessory stores
Fumiture and home hrmishings stores
Eating places
Drinking places
LJquor stores
Other retail trade
2,70«
2,376
1,172
•149
•21
619
•379
•36
•333
•96
774
122
2,«M
1.039
1,821
•110
•179
•61
1.451
•110
•309
•84
616
538
495
43
7,131
1,001
6,130
346
•99
832
461
371
1,124
175
654
•295
589
683
610
•372
•81
1.394
182.704
6,706
5.939
2,846
•626
•126
1.469
•800
•72
12,560
10,964
1,
6,226
2,315
3,913
•234
•358
•162
3,159
2,666
•240
•773
•201
1,482
1,124
1,124
1.022
102
17,279
2.414
14,865
933
•198
1,776
810
3,706
354
2,735
•617
1,184
1,627
1,633
•780
•162
2.366
5,605,472
126,922
96,920
26,966
•7,166
•349
16.285
•40,045
•6,109
206,313
55,615
•150,698
445,962
265,008
180,954
•21,964
•15,556
•2,166
141,268
231,294
•23,606
•21,893
■19,277
166,518
152,617
152,817
54,450
98,367
1,916,450
1,014,757
901,693
52,038
•27,879
163.348
128,713
34,635
290,260
115,572
134,800
•39.888
48,485
65,273
109,664
•28,682
•15,618
100,246
14,546
1,166
1,003
•179
•67
•21
471
•229
•36
•155
116
1,334
•110
•97
666
612,512
7,067
4,354
•386
•392
•462
1,535
•817
•762
•2,713
9,006
•4,061
•4,945
50,031
16,500
33,531
•1,736
•5.266
26.529
33,706
•110
•3,090
•228
•4,351
•84
•7,358
204
18.909
179
15,061
179
15,061
•139
•13,220
•40
■1,841
4,413
109,017
682
32,863
3, 731
76,154
243
2,614
•17
•450
646
14.830
286
8,019
•360
•6,811
787
17,413
160
5,388
437
9,287
•190
•2,738
•182
•3,872
421
3,867
518
22,961
•350
•3,312
•81
•278
486
6.557
»,ai2
2,122
1,:
816
•149
•21
538
•229
•36
388
•30
1,661
671
1,190
•110
•29
•81
970
•110
•174
•84
545
455
455
414
•41
5,992
790
5,202
325
■99
753
382
371
920
165
463
•292
345
601
526
•372
■81
1,180
397,765
14,963
12,955
4,416
■362
•488
3,826
•2,301
•1,562
•2,008
7,936
5,368
•2,570
5,253
2,171
3,082
•248
•325
•24
2.485
13,410
•1,161
•297
•976
10.976
6,665
6,865
3.834
•3.031
18,276
6,743
11,535
1.061
•139
1.494
625
1.718
176
456
•1.086
446
753
2.739
•730
•194
2,261
429,927
14,532
10,913
9,382
•2,145
•-2,492
-4,242
•5,185
•935
-11,515
-8.509
-3.006
46,116
25,701
20,415
•5,081
•2,805
•1,459
11,070
3,005
•3,614
•2,408
•19
-3,036
11,262
11,282
10,708
574
104,226
33.762
70,466
5,785
•1,575
10,010
9,303
707
19,047
4,584
9,175
•5,288
5,161
8,430
5.262
•3.424
•1.639
10.133
Footnotes al end of table.
312
Business Return8/1976 • Partnerships
Table 2.4
[All figures are
Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries — Continued
based on samptes money amounts are m thousands of dollars]
State and industry
Partnerships
Business
receipt'
PayrofI
Number of
partnerships
Depreoatton
Number of
partnerships
Net income
(less
defictt)
(1)
(2)
(3)
Ohio — Continued
Fifwnc9i Insunncs, md fMl Htitt .......•••.
Finance
Banking, and credit agencies other than banks
Secunty, comnwdrty brokers, and services
Hoklir^g and investrrtent companies
Insurance agents, brokers, and services
Real estate
Operators and lessors ol buildings
Lessors, other than buildings
Real estate agents, brokers, and managers
Other real estate
S«rvtct«
Hotels and other lodging places
Motels, motor hotels, and tounst courts
Other lodging places
Personal serwces
Laundnes, dry cleaning, and garment services
Beauty shops
Bartwr shops
Other persona) services
Business sendees
Automobile repair and sennc«s
Automobile repair shops
General automobile repair shops
Other automobile repair
Automobile parking and other services
Mtscetlaneous repair services
Amusement and recreation services, indwtng motion pictures
Pi^edtcal and hearth senflces
Offices of physicians
Other medtcal and hearth sendees
Legal services
Engineering and architectural services
Ac^ntng, auditing, and bookkeeping services
Ceftrfieo public accountants
Other accounting, audrting, and bookkeeping services
Other sennces
17,355
102.156
1,1i5JM
3.<96
40,740
114.648
•92
•1,244
•44.484
3,404
39,496
70.164
•220
•481
•25.829
13.639
60,935
1,045,331
12,234
53,066
962,341
339
1,343
7,321
749
3,987
42,073
317
2,539
33.596
1.542
33.955
1,33«,906
572
4.832
151.120
202
3.761
117.006
310
1.071
34.114
1,217
2,961
57.524
•320
•744
•7,147
•230
•460
•11,983
•82
•164
•1,218
S8S
1.593
37,176
1,091
3.112
73,991
/39
1.637
38.463
•552
•1.104
•29,683
•389
•778
•19,376
•163
•326
•10.307
•187
•533
•8.780
•188
•471
•22.701
566
2.329
83.652
663
1,741
131.601
89
366
49.157
574
1.375
82.644
1.294
4.668
361.451
•146
•585
•44.637
217
M68
297,568
121
976
282,353
•96
•192
•15,215
1.850
61,102
16.064
•10
•16.004
•8
•60
•209
•3,249
1,743
41,789
1,542
38,360
•5
•59
•191
•3,186
•5
•184
4J21
327,520
286
36.962
174
29.161
•112
•7.801
•438
•9.282
•104
•1.867
•149
•5,092
•185
•2,323
268
12,905
•291
•4,362
•264
•3,836
•172
•2,657
•82
•1,179
•3/
•516
■106
•694
153
21.153
502
30.141
78
9.814
424
20.327
1.130
70.438
•78
•10.782
217
123.091
121
119.702
•96
•3.389
I1,6(
•10
204
•209
11.245
10.749
•152
237
107
6,383
549
179
370
979
•163
•230
•82
504
859
658
•471
•308
•163
•187
•106
331
482
•58
424
1.037
•130
189
107
•82
1.063
262.676
•255
741
■285
261.395
257.812
•1,067
1.203
1,313
68.402
18.513
13.639
4.674
2,870
•293
•306
•20
2.251
19.865
3.693
■622
•333
•289
•3.071
•83
9.737
3.463
•99
3.364
4,780
•460
3.627
3.363
■164
1.421
•4.663
33.427
•5.799
-124.030
-118.303
2.071
-1.296
-6,502
342,420
-11.380
-5.664
-5.716
5.476
•-5.234
•2.978
•986
6,74«
-3.999
4.835
•3.939
•1.997
•1.942
•896
•5.112
-21.568
4«.36«
28,508
17,868
193,981
•7.861
96.319
89.716
•8,603
17.418
•This estimate should be used with caution because of the small number ol sample returns on which it was based.
••The estimate for this celt is not shown separately because of the smalt number of sample returns on which it was based However, the data are included in the appropriate totals.
'Total rscevts for industries in Finance, insurance, and real estate, and Business receipts for all other industnes
* Includes data from Puerto Rico and foreign returns
■United States totals in ttus table and m table 2 5 differ slightly from the totals in other tables, due to trie use ol different weighting factors Tables 2 4 and 2 5 were computed with a separate set of weights tor each IRS dotnct. wtnle all
ottter tables were confuted with a single national set of weights
Business Returns/ 1976 • Partnerships
313
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[Alt figures are estimates based on samples mofwy amounts are rn thousands of dollars]
State and industiy
Pennsylvania
All IndinMn
Agrioiltiira, fomtiy, and fWiIng
Fama
FieW crop
VegetaWe and melon
Fnjrt and tree nut
Beet cattle leedlots
Beet cattle, except teedlots
Hogs, sheep, and goats
Dairy tanro
Poultry and eggs
General livestock, except animal specialty
Animal specialty
Other
Agricuttural services, (orestiy, and fishing
HMoQ
Oil and gas extraction
Other mining
Conttnictlon
General contractors
Special trade contractors
Plumtxng, heating, and air conditioning
Painting, paper hanging, and decorating
Masonry, stonework, tile setting, and plastering
Contractors, not elsewhere classified
Contractors not alkxable
Hanufactuilng
Lumter and wood products, except furniture
Printing, publishing, and allied industries
Machinery, except electncal
Other manufacturing industries
Tfwnportatlon, communlcitlan, elKtrlc, gu, and ianltuy Horictt ..
Transportation
Tnicking and warehousing
Other transportation
Communication, electric, gas, and sanitary services
WhoiM*J* and retiU Irad*
Wholesale trade
Retail trade
Building matenals, hardware, garden supply, and motiile home dealers
General merchandise stores
Food stores
Grocery stores
Other food stores
Automotive dealers and service stations
Motor vehicle dealers
Gasoline senrice stations
Other automotive dealers
Apparel and accessory stores
Furniture and home furnishings stores
Eating places
Dnnlong places
Liquor stores
Other retail trade
Footnotes al end of tatiie.
Numt)er of—
Partnerships
(1)
2,4M
2,018
751
•113
•27
•107
"95
925
«5
295
3,903
1,151
2,752
942
•267
•183
1,360
1,757
596
■134
288
739
1,024
742
603
139
•282
11,072
2,462
8,610
406
•48
814
271
543
1,053
300
398
355
645
1,135
829
906
•101
2,673
Partners
228,882
6,256
5,157
2,348
•315
•81
•250
•190
1,973
•1,
7,2S4
6,564
730
8,750
2,858
5,
1,976
•534
•366
3,016
4,603
1,415
•344
767
2,077
2,851
1,728
1,242
486
•1,123
25,093
6,226
18,867
963
•127
1,792
579
1,213
2.220
632
836
752
1,369
2,438
1,794
1,866
•215
6,083
Business
receipt'
7,807,454
158,151
126,402
39,937
•7,258
•626
•5,422
•5,866
67,293
60,964
331,031
616,921
410,649
206,272
70,494
•7,129
•7,803
120,846
661,486
43,405
•41,374
61.656
515,051
184,675
142,927
92,064
50,863
•41,748
2,946,950
1,029,071
1,917,879
148,416
•49,523
318,299
246,493
71,806
574,501
323,617
165,581
85,303
110,188
137,408
134,198
79,175
•24,417
341,754
Payroll
Number of
pailnerships
20,661
1,405
1,149
•344
•24
•27
•107
•256
329
•133
196
2,430
785
1,645
•407
•178
•95
965
•235
•39
288
442
714
457
412
•45
•257
6,601
1,521
5,080
242
•48
705
271
434
182
358
•159
364
573
640
•521
1,288
1,183,001
14,625
8,321
•4,634
•1,051
•105
•287
2,244
•6,304
53,044
■6,241
46,803
123,305
83,248
40,057
•9,814
•774
■1,331
28,138:
2(5,140
•5,294
•11,332
14,404
254,110
49,834
40,963
25,952
•15,011
■8,871
230,261
65,790
164,471
13,516
•5,746
26,527
18,531
31,574
16,697
9,091
•5,786
10,124
14,487
24,239
•9,116
27,142
Depreciation
Number of
partnerships
38,692
2,163
1,723
640
■24
•27
•107
•95
830
•440
622
327
295
3,023
809
2,214
677
•89
•183
1,265
596
■134
288
647
722
440
313
•127
•282
9,136
2,213
6,923
378
•36
797
257
540
803
192
344
267
556
879
728
906
•101
1,739
474,285
14,498
12,676
4,046
•280
•106
•1,392
•317
6.535
•1,822
37,748
3,874
33,874
17,610
10,812
6,798
630
•73
•125
5,970
22,764
1,668
■692
2,043
18,361
14,943
9,121
6,055
■3,066
•5,822
45,654
21,609
24,045
1,767
•507
3,875
2,176
1.699
2,528
1,052
1,054
422
1,040
1,155
4,124
1,950
■218
6.881
Net income
(less
deficit)
492,212
34,560
31,571
9,055
■3,143
■282
■-1,894
•1,956
19,029
47,295
-1,171
48,466
73,823
37,899
35,924
10,846
•3,404
■1,887
19,787
9,207
■4,574
9,432
-150,369
7,847
7,603
2,423
5,180
■244
166,612
45.696
120.916
11,109
■3,253
12,474
6,784
5,690
27,902
8,405
6,539
12,958
8,726
7,352
10,701
13,050
■1,624
24,725
314
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 ot dollars]
State and industry
Partnerships
Business
receipt'
Payroll
Number of
partnerships
Depreciation
Number of
partnershrps
Net income
(less
deficit)
Pennsylvania— Continued
Flrianc*. In»uranc«, and nal ettats
Finance
Banking, and credit agencies other than banks
Secunty. comnrodrty brokers, and services
Holding and investnwnt 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
Servtcet
Hotels and other lodging places
Motels, motor hotels, and tourist courts
Other lodging places
Personal services
Laundnes, dry cleaning, and garment services
Beauty shops ,
Barber shops
Other personal senrices ,
Business services ,
Automobile repair and sen/ices
Automobile repair shops
Automobile parking and other services
Miscellaneous repair senflces ,
Amusement and recreation services, including motion pictures .
Medical and health senrices
Offices of physicians
Other medical and health services
Legal services
Engineenng and architectural services
Accountng. auditing, and bookkeeping services
Certified public accountants
Other accountng. auditing, and bookkeeping services
Other services
0)
(2)
142,910
4.933
1,419,514
3,319
90,358
231.027
•9«
•200
•554
•28
■2.481
•56.237
3.195
87.677
174,236
247
•512
•34,033
13.189
52,040
1,154,454
11.481
44,296
993.331
344
1,825
•11.274
851
2,934
57,478
513
2.985
92,370
11,386
31,125
1,427,762
560
1.620
79.148
•139
•384
•33.461
421
1.236
45.667
1.860
3.948
103.777
•491
•1.170
•25,583
•739
•1.478
•34,851
•88
•176
•1,373
542
1.124
41.970
1.019
3.003
99.603
1.948
3.956
160.273
1.657
3,341
128,457
291
615
31,816
698
1.691
39,862
635
2.474
45.580
787
2.221
161.258
284
876
82.921
503
1.345
78.337
1.036
4,414
444.841
437
1,324
70,008
483
1.541
123,762
456
1.405
113,282
•27
•136
•10,480
99,650
1,803
65,390
13
18.509
•5
•9.941
•7
•8.519
•m
•2,895
1,720
63,986
1,330
48,665
225
11.971
•164
•2.496
6J75
341,402
305
16,212
•50
•8,234
255
7,978
1,220
26,174
■307
•7,549
■660
•13,736
•263
•4.889
455
20,169
923
15,853
753
11,208
•170
•4,645
•146
•6,552
389
9,198
678
35.249
284
12.956
394
22,293
858
108,403
250
31,719
394
54,152
367
33,240
•27
•20.912
17.721
12,386
240,841
531
6.504
•96
•4<
•10
•22f
425
6.232
•158
•352
11.697
233,785
10.922
226,91C
■117
•21C
441
3.695
21/
2,970
8,975
•0,427
465
9,281
■139
•2,840
326
6,441
1.670
3,954
•3%
•1,406
•644
•837
•88
•21
542
1,690
724
26,190
1,506
6.438
1.215
1,942
291
4,496
608
450
356
18,126
722
2,805
219
588
503
2,217
n/
5586
236
619
394
2,545
36;
1,837
•2/
•708
-79,485
38.705
•-24
•6,909
31.820
•10.333
-128.523
-116.682
-8,105
700
-4.436
366,716
1.627
•-279
19.090
•4.979
•7.443
•1.232
5.436
5.116
20.891
16,350
4.541
3,764
-16.268
66.309
46.324
19.985
199.159
13.940
45.958
41,538
•4,420
9.130
■This estimate should be used with caution tjecause of the siriall number ot sample returns on which it was based
"The estimate for this cell is not sttown separately tjecause of the small number ot sample returns on which it was based. However, ttie data are included in the appropriate totals
'Total receipts for industnes in Finance, insurance, and real estate, and Business receipts tor all ottter industnes
' Includes data from Puerto Rico and foreign returns
'United Stales totals In this table and in table 2 5 differ slightly from the totals in other tables, due to the use of different weighting factors. Tables 2.4 and 2.5 were computed with a separate set of weights for eacft IRS distnd wt^le all
ottier tables were computed with a single national set of weights.
Business Returns/ 1976 • Partnerships
315
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[All Iigufe8 are esttmales bmai on sainptes — money anxxinls are in Ihousarxte of doHafa]
State and Industry
TannMce*
Agilciiltura, larMtry, and OaMng
Faiiiis
Field crop
Vegetable and melon
FnJt and tree nut
Beef cattle feedlots
Beef cattle, except feedloli
Hogs, sinep, and goats
Dairy fanns
Pouniy and eggs
General livestock, except animal specialty ....
Animal specialty
Ottwr
Agricultural services, loresHy, and llslWig
Mining
Oil and ^as extraction
Otfier mining
CondnKHon
General contractors
Spedal trade contractors
Plumlwig, heating, and air condilioning
Painting, paper Itanging, and dacoraUi
Masonry, stonework tile setting, and
Contradors, not elsewtiere classified
Contractors not allocalgle
Minufactiiiing
Lumber and wood products, except furniture
Printing, publlsning, and allied IndusUies
Machinery, except electrical
Other manufacturing Industries
Tranapoftatlon, conrnmnicalioflt elacMo. dm, and aanHify tervlcAi >,
Transportation
Tnicking and warehousing
Ottier transportation
Communication, electric, gas, and sanltaty services
tMMltsale and ratall trade
Wholesale trade
Retail trade
Building matenals, 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
Gasoline service stations
Other autofflotlve dealer)
Apparel and accessory stores
Furniture and home fumislilngs stores
Eatlnfi places
Drinking places
Uoucr stores
Otnef retail trade
Number of-
Paftnerships Partners
0)
OAtt
3,7S9
3,407
t,496
•6
1,031
•84
•820
•170
■352
1M
•23
136
886
274
592
1,012
•201
•290
521
■524
•524
•524
6,102
84,427
8,388
7,655
3,469
•15
2,233
•1
•1,325
•425
•713
•322
366
1,875
600
1,275
1,217
2,477
•519
•580
1,376
'1,218
•1,216
•1,216
12,904
476
1,467
422,569
4,624
11,437
976,329
466
978
112,053
•247
•707
•49,463
767
1,764
257,506
753
1,738
245,166
•14
•28
•12,320
696
1.687
234,925
234
515
142,317
375
932
65,946
•69
•240
•26,662
•364
•726
•30,976
402
1,074
66,076
867
2,745
101,621
•97
•194
•3,525
•76
•152
•24,200
640
1,410
97,785
Business
receipt'
(3)
3,214,648
278,238
244,531
97,385
•13,468
51,816
•73,061
•8,601
•34,707
•929
60,460
262,246
143,515
116,730
227,418
•32,677
•25,210
169.329
'28,986
•26,986
•28,966
1,400,918
Payroll
Number of
partnerships
11,1
2,781
2,524
•170
•267
123
123
523
271
252
223
819
•116
•290
413
•268
3,922
340,962
21,182
19,026
6,965
•212
2,059
•6,202
•1,586
■2,156
12,223
12,223
39,721
19.256
20,463
15,430
•4,063
•5,966
23,524
•4,425
■4,425
■4,426
94,291
292
16,990
3,630
77,301
297
11,601
■247
•3,477
667
14,852
653
14,133
•14
'719
595
11,353
219
5,242
287
3,637
•69
•2,274
•280
•2,143
317
6,320
654
18,875
•12
■436
•63
•1.170
298
7,072
Depreciation
Number of
partnerships
(6)
18,233
3,419
3,236
1,411
■6
1,029
•170
•163
148
256
591
562
•201
•205
496
•524
•524
•524
4,231
336
3,695
297
•247
597
563
•14
647
206
362
•77
•364
232
782
'97
■76
556
Amount
167,
24,602
23,624
10,943
•173
4,915
•7,029
•764
•776
4,778
■295
4,483
10,313
5,581
4,732
4,330
10,837
•2,419
•1,050
7,166
'3,582
•3,562
•3,562
11,«
1,637
9,916
1,394
•725
1,453
1,233
•220
1,513
595
707
■211
•472
647
2,694
■132
■102
786
Net income
(less
deficit)
250,769
3,910
2,007
4,963
■-56
-10,974
■-10
■6,123
■-59
■1,903
6,034
■-470
6,504
11,018
6,667
4,351
•6,326
•1,495
16,974
'3,928
'3,928
'3,926
87,474
13,111
54,363
5,170
•4,136
6,873
6,639
■234
9,411
6,235
2,210
■966
•4,444
5,696
6,036
•324
•860
11,411
Footnotes at end of table.
316
BuslneM Returns/ 1976 • Partnerships
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[All tiaurw are wllmalea based on samples money amountt «fe in thouMfHte o) iloll«f»l
State and Induatiy
Number ot-
Partnefships
Partners
Business
receipt'
Payroll
Number of
partnerships
Amount
Depreciation
Number of
partnerships
Amount
Net income
(less
defictt)
(4)
Tenneu**— ConUniMd
Finance, Inaurince, and real estate
Finance
Banking, and credit agencies other than banks
Secunty. commodity brokers, and services
Holding and investment companies
Insurance agents, brokers, and service
Real estate
Operators and lessors of buikHngi
Lessors, other than buiWIngs
Real estate agents, brokers, and managen
Other real estate
rvlcee
Hotels and other kxtglng places
Motels, motor hotels, and tourist courts
Other k)dging places
Personal serrk^s
Laundhes. dry cleantng, and garment serrlces
Beauty shops
Barber shops
Other personal servk»s
Business services
Automobile repair and senrices
Automobile repair shops
General automobile repair shops
Otfier automobile repair
Automobile parking and other aervtees
Miscellaneous repair services
Amusement and recreatk>n services, Including motion picturei
Medical and health senrtees
Offices ol physicians
Other medical and health services
Legal services
Engineenng and architectural senrtees
Accountino, auditing, and bookkeeping services
Certlfieo public accountants
Other accounting, auditing, and bookkeeping services
Other servtoes
6,731
470
•29
•6
435
•282
s,9a«
4,403
670
397
516
4,M6
360
210
•150
•416
•66
•170
•65
•97
•434
850
•462
•123
•339
•386
•166
•266
420
196
224
649
•79
•79
652
44,3M
2,661
439,«N
20,304
69,926
•205
•4,333
•71
•19,272
20,026
46,321
•745
'32,667
23,319
337,137
16,259
248,459
3,859
15,606
879
•2t196
2,322
50,874
12,506
604,061
1,072
107,959
645
73,681
•427
•34,078
•1,026
•19,947
•196
•7,178
•340
•4,031
•256
•5,277
•233
•3,463
•1,092
•14,251
1,761
41.122
•937
•25,563
•269
•14.412
•678
•11.171
•624
•15,539
•336
•9.248
•571
•10.945
1,697
144.767
684
71.367
813
73.420
1.869
95.208
•360
■36.609
•360
•36,609
•67
•48
•26
•8
•12
•282
629
412
•13
•114
90
2,467
312
186
•126
•170
•13
•114
512
•209
•39
•170
•303
•84
•182
417
193
224
396
•79
•79
31,513
'9,086
'621
'7,912
'353
•2,977
19,450
7.424
•119
•3.349
6.558
103320
27.763
19.088
•8.695
•5.108
•2,584
•1.621
•903
•1,633
6^31
•5,412
•4,021
•1,391
•619
•376
•3,053
31.174
10.030
21.144
ia572
•11.806
•11.606
4,M1
75
•26
•19
4.68
4,067
•266
•289
3,189
336
210
•126
•170
'85
'13
'349
596
'293
'123
'170
'303
'166
'266
401
181
•220
455
'79
'79
77,085
7,173
1.911
14,753
'49
•1,543
'149
•518
'1,713
12,892
'386
•15,744
74,768
-22,624
71,894
-3^580
'526
7,348
'1,412
'-1.192
•937
3,600
25,322
126,463
12,812
-13,571
9,428
-9603
•3,384
'-3.968
•693
•2.316
•283
'1.225
•325
•-72
'213
•41
'72
•1.122
'4.736
•3.186
613
2.785
'316
•3^74
'247
•659
'89
•2.415
'497
•-489
'477
•3.184
•636
•76
2.881
57Z)9
i/0
45.595
'2.311
11.644
820
61.129
'290
•10.966
'290
'10.966
-837
*Thta estimate should be used wtth caution becsuse ol the small number ol sample retuma on wNch It was based.
"The estimaie tor this cell is not shown separately because of the small number ot sample returrts on whtch H was baaed. Howffver, the data are IncKided In the approprtale totals.
'Total receipts for Industhes In Finance, insurance, and real estate, and Business reoetpts tor all other Industries.
* Includes data from Puerto Rico and toreign returns.
*Unned Slates totals In this table and In table 2.5 ditter sllghtfy from the totals In other tablss, due to the use of different weighting factort. Tables 2.4 and 2.5 were computed wtth a saperate sat ot weights tor each IRS distrlet. wNta all
other tables were computed wtth a single national set of weights.
Business Returns/ 1976 • Partnerships
317
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[Ail (igufes are estmales based on samples money announls are in IhousaiKis ol dollare]
State and industry
T6xn
AHIixkntitM
Agrtcultiira, fomtiy, and IMiIng .
Famis
FieW crap
Vegetable and melon
Fnjrt and tree nut
Beef cattle leedlots
Beef cattle, except feedlots .
hHogs, sheep, and goats
Dairy farms
Pouftiy and eggs
General livestodt. except animal specialty
Animal specialty
Ottwf
Agricultural services, forestry, and fislwig . . .
Oil and gas extractiao
Otf)er mintng
Coiwtniction .
General contractors
Special trade contractors
Plumbing, heating, and air conditioning
Painting, paper hanging, and decorating
Masonry, stonewodt, tile setting, and plastering .
Contractors, not elsewt>ere classified
Contractors not allocable
Umifictiiflng
Lumber and wood products, except furniture
Printing, publishing, and allied industries
Machinery, except electncal
Ottier manufactuhng industnes
Ttnnapactatlon, conuiHinlcatlon, electric, gat, and ainKwy aervlcea
Transportation
Tnjcking and warehousing
Other transportation
Communication, electhc, gas, and sanitary services
WlwlMalt and retail trade
Wholesale trade
Retail trade
Building materials, hanjware, garden supply, and mobile home dealers
General merchandise stores
Food stores
Grocery stores
Otfier food stores
Automotive dealers and service statiorts
Motor vehicle dealers
Gasoline service stations
Other automotive dealers
Apparel and accessory stores
Furniture and home furnishings stores
Eabn^ places
Dnnking places
Liquor stores
Other retail trade
Number of-
Partnership
83,aiS
10,M7
9,771
2,824
•3
•236
•192
5,255
•214
572
•90
■182
•175
•28
1,036
3,217
3,183
•34
4,197
1,319
3,578
•405
•372
•435
2,366
1,739
•28
•202
•238
1,271
1,166
799
433
366
367
12,192
2,432
9,673
354
245
1,179
779
400
753
972
941
726
854
494
•258
252
2,645
Partners
419,700
28,211
25.546
8,247
•6
•501
•472
13,320
•539
1,190
•185
•518
•437
•131
2,
54,304
53,982
•322
11,558
2,957
8.601
•823
•744
■976
6,058
6,003
Business
receipt'
(3)
13,161,301
971,755
858,724
325,782
•13,607
•18,702
•34,724
336,778
•5,128
67,754
■17,117
•24,350
•201
•14,581
113,031
1,122,937
1,085,376
•37,561
1,197,264
832,668
364,596
•30,247
•35,701
•42,563
256,085
1,053,029
Payroll
Number ol
partnerships
•82
•14,709
•740
•20,09C
•491
•42,685
4,690
975,545
3,209
391,275
1,855
296,705
9/3
81,720
882
214,985
1,354
94,570
30,300
4,123,546
6,233
1,359,235
23,719
2,753,631
911
132,155
532
57,341
2,64/
315,265
1,756
258,433
891
56,832
6,195
769,493
1,719
445,273
2,003
161,792
2,473
162,428
1,917
133,752
1,911
122,305
2,649
158,480
•593
■17,679
595
70,936
5,769
976,225
33,418
6,791
6,216
1,716
■148
■99
3.578
■127
•361
•89
•5
■88
•4
575
449
440
•9
3,525
855
2,670
•129
•216
•347
1,978
Amount
1,250,431
81,320
63.156
33,962
■2,886
•1,148
20,884
■450
■2,677
■258
■218
■23
•280
18,164
64,385
59,409
•4,976
130,287
61,673
68.614
■2.541
•11,703
•6,838
47,532
Depreciation
Number ol
pannersliips
•28
•3,406
•116
•5,596
•161
•14,765
h/
59,617
745
34,727
486
23,436
299
18,562
187
4,874
259
11,291
8,301
342,582
1,365
74,416
6,936
268,166
325
25,154
243
4,849
898
26,857
662
17,314
236
9,543
1,650
42,425
446
19,628
693
10,714
611
12.083
626
15.333
626
11.802
479
39.686
•181
•2,723
•217
•2,295
1,792
97,042
58,992
8,859
8,070
2,043
•3
•1
■186
4,543
•214
485
•87
■182
•175
•4
789
2,178
2,169
■9
3,868
967
2,901
■229
■281
■435
1,956
833,649
85,969
79,450
37,683
■359
■1,240
•2,926
30,464
•167
5,370
•729
•350
•67
•95
6,519
115,642
112.657
•2.985
19,385
9.777
9,608
•467
■465
■892
7,784
■28
•1,411
■116
•1,078
■16S
■1,077
1,069
39,205
1,163
58,635
797
29,371
433
5,375
364
23,996
366
29,264
9,996
42,907
1,844
14,382
8,066
28,444
363
1,532
231
447
1,015
3,048
7/9
2,085
236
963
2,158
5,026
624
2,460
768
998
776
1,568
687
1,439
741
1,652
481
3,540
■181
■494
•96
■243
2,122
11,023
Net income
(less
deficit)
558,523
-9,134
-1,794
32,320
■441
•1,074
•-2,668
-45,236
•101
9.480
•221
•2,866
•-21 9
■-174
-7,340
101,547
124,057
•-22,510
101,785
51,410
50,375
■4,715
■2,969
■4,172
38,519
143,870
■1,392
■5,550
■5.630
131,298
-475
6,327
1,060
5,267
-6,802
187,862
64,967
122,847
10,185
2,740
8,641
5,398
3,243
30,299
13,741
7,046
9,512
11,095
4,055
11,222
■740
4,814
39,056
Footrwtes at end of table.
318
Business Retums/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 o1 <M\an\
Slate and industry
Partnerships
Partnefs
Sustfiess
rec8^'
Payro)!
Number ot
partnersh^
Depreciation
Number of
partnerships
He\ ncome
(less
deficit)
Texas — ContlniMd
Finance, Inturance, and ml eatata .
Rnance
Banking, and credrt agenoes other than banks
Security, commodity brokers, and senncea ,
HokJing and investment compan»es
Insurance agents, brokers, and service
Real estate
Operators and lessors of buikfings
Lessors, other than buiWtngs
Real estate agents, brokers, and
Other real estate
Sanrtcai
Hotels and other kxtoing places
Motets, motor holefs. and tourist courts
Ottwr lodging places
Personal services ,
Laundnes. dry cleaning, and gam)ent services .
Beauty shops ,
Barber shops ,
Other personal servtcea
Business serflces
Automobile repair and services
Automobile repair shops
General autorTX)bile repair shops
Other autornobile repaff
Automobile parking and other servicas
Mtscellarwous repair services
Amusement and recreation senices. indudtng nK)tk>n pictures
Medical and tiealth services
Offices of physicians
Other medical and health sernces
Legal sennces
Engineenng and architectural sennces
Accounting, auditng. and bookkeeping services
Certified public accountants
Other accounting, auditing, and bookkeeping senices
Other services
(4}
(5)
(6}
37.S4*
246,111
2J95JM
10.505
120.027
288.229
m
896
•11.882
•M
■200
•813
10.143
118.931
275.53<
1.619
4,185
228.528
25.425
121.969
1.879.238
17.292
79.888
1,302.459
4.592
27.946
64.756
2.038
8.946
152.369
1.503
5.189
359,652
12.235
3«.M9
1,902.547
520
2.150
203.475
162
918
97.728
358
1.232
105.747
1,100
3,501
101.909
•304
•627
•45.401
•176
•352
•2.337
•404
•606
•35.933
•216
•1,714
•18^38
a307
8,095
138.451
1.656
3,749
98.786
1.210
2.524
78583
792
1.610
49.266
•418
•914
•29.317
•446
•1.225
•20.203
926
2.161
54.547
539
2.121
88.792
1.390
4.124
449.322
667
1,800
245.381
723
2,324
203.941
1.671
6,179
453.042
370
1,061
133.354
413
1,343
93.209
262
954
93.065
•151
•389
•144
5.365
87,660
4,90$
112,232
630
7.583
•77
'3.060
552
4,288
896
32.739
3.379
71.910
2.305
51,116
251
796
490
9.623
333
10.373
7,62«
401,061
333
40.336
146
22259
187
18.077
682
32.576
•217
•12.544
•68
•567
•239
•14.589
•138
•4.876
1.009
14.501
1.401
11.538
1,044
9.204
626
5.576
•416
•3.628
•367
•2.334
•452
•6.260
278
20.984
1,134
105.683
546
41.740
568
63,943
1,425
88.924
182
23.794
262
31.782
262
31.782
21,950
1,803
•172
1.631
1.067
19,060
14,991
2.536
949
584
9,5(5
500
152
348
1.013
•304
•176
•404
•129
1,690
1,468
1,197
779
•418
•271
771
441
1779
616
663
1.316
193
184
184
358,296
6,390
5.492
^196
349,710
331.126
7.766
6.317
4.499
110,021
26.176
11751
14.925
^493
•1J28
•101
•357
•707
43.828
5,081
1.643
774
•869
•3,418
2J70
7,552
9.740
2,336
7.404
5.749
897
1.124
1.124
5,031
(8)
-410J4I
-194.317
•2,678
•-5.673
-191,322
57749
-273,880
-271.002
3.831
-22,968
16759
441,754
-23,364
-1,780
-21.604
9,325
•2,872
•702
'3.404
'1347
-11720
11.348
8785
5716
•3,069
•2,963
S372
2,962
162.068
130.781
31.307
236.850
27.922
28.474
28.446
•26
-6.103
'This estimate should be used witt^ caution tiecause of the small number of sample returns on wtVcti it was based.
• 'Ttie estimate for this cell rs not shown separately because of the small numtier of samofe returns on which it was based However. \he data are irKluded in the appropriate totals.
'Total receipts lor industries in FinarKe. insurance, and real estate, and Business receipts for all other Industnes
■ Includes data from Puerto Rico and foreffln returns.
HJnfted States totals in this table and in table 2.5 differ slightfy from the totals In ottier tables, due to tf>e use of dWerent wetQhtlng factors. Tables 2 4 and 2.5 were computed with a separate set of weights for each IflS dtonicl, whie al
other tables were computed with a single nabonel set of weights
Business Returns/ 1976 • Partnerships
319
Table 2.4 Receipts, Payroll, Depreciation, and Net Income for Selected States and Selected Industries— Continued
[All figures afe eslimales based on samples money anwunis are in thousands ol donars]
State and industry
All OttMT*
All MintrlM
Agrlcuttun, lixtttiy, and Miins
Famts
Field crop
Vegetable and melon
FnJrt and tree nut
Beef cattle leedlots
Beef cattle, except leedlots
Hogs, sheep, and goats
Dairy lanns
I^jumy and eggs
General livestock, except animal specialty
Animal specialty
Other
Agricultural services, forestry, and fishing
HMng
Oil and gas extraction
Other mining
Conttnictian m
General contractors
Special trade contractors
Plumbing, heating, and air conditioning
Painting, paper hanging, and decorating
Masonry, stonework, tile setting, and plastering
Contractors, not elsewhere classified
Contractors not alkicable
Hanulacturlng
Ijjniber and wood products, except furniture
Printing, publishing, and allied industries
litechineiy, except electiical
Other manutacturing industries
Tnnsportatlon, conwwiiilciBoii, anclilc, qm, and smltify aanlcM ••
Transportation
Tnjcking and warehousing
Other transportation
Communication, electric, gas, and sanitary services
Wholanle and retal tradt
Wholesale trade
Retail trade
Building materials, hardware, garden supply, and mobile home dealers
General merchandise stores
Food stores
Grocetv stores
Other food stores
Automotive dealers and service stations
Motor vehicle dealers
Gasoline service stations
Ottier automotive dealers
Apparel and accessory stores
Furniture and home fumishiflgs stores
Eating pieces
Drinlung places
Lkxior stores
Other retail trade
Number of-
Partnerships
(1)
41«,«24
•1,M4
54,621
23,727
2.105
1,526
331
13.546
3,676
7.172
961
•48
710
S19
7.303
•,S«4
6.877
1.707
2«^1
10.104
16,124
1.943
a525
2.693
8.963
•23
10,907
3.870
1.840
363
4.834
6^71
4,456
2,473
1,983
1,815
71,M7
11,945
59,625
3^21
2,286
7,770
6,591
2,179
10.915
2.625
5.938
2.352
3.926
3.562
8.155
2,512
1.694
15.582
Partners
(2)
2,096,165
183,602
144.374
61.444
5.797
3,441
5.451
36.334
8.349
16,787
2,453
■96
2,000
2,222
19,228
233,464
224,675
8,789
S»,316
24.189
35.061
4.179
5.421
5.849
19.632
•46
26,2<4
8.951
4.375
795
12.163
18,583
11.781
5.722
6.059
6.802
172,463
31,859
140.450
7.726
5.220
17.966
13.042
4.924
24.019
5.790
12,759
5,470
10.960
9.077
20.467
5.781
3.554
35.680
Business
receipt'
(3)
53,532,603
8,331,222
5,745.319
2,342.309
188,769
126,901
148,847
1,624,796
342,932
653,186
180,731
•9,857
33,044
93.947
585.903
1,715,57*
980.224
805.354
5,491,358
4.069.633
1.416.344
222.538
108.659
225,997
859,150
•5,381
2,762,a««
949,960
212,555
223,658
1,376,825
•56,337
649,481
342,805
306,676
206.856
16,741,061
5.516.041
11.216.239
803.721
475.233
2.270.574
1.981.916
288,656
3.287.689
1.362,117
1.498.927
426.645
520.885
730.116
1.214.066
163.601
339.360
1.410.994
Payroll
Number of
partnerships
(4)
177,224
40,398
36.120
14,867
1,474
1.022
•200
8,513
2.778
5.616
676
'48
•341
585
4.278
2,629
1.719
910
17,252
6,083
11,146
1,112
1.565
2.107
6.362
•23
5,477
2.181
729
203
2.364
333
2,531
1,661
870
752
46,770
5.896
40,797
2.448
1.644
5.463
4.079
1.384
7.221
1.548
4,115
1.558
2.745
2.401
7.656
1.657
U56
8.306
Amount
(5)
430,937
343.762
167.754
17.407
36.982
•1.456
43.899
8.980
33.346
5.016
■272
•5.801
22.849
87.175
117,899
34.618
83.281
1471,453
1.103.912
266.051
27.520
24.954
58.460
165.117
•1.490
514,732
137.995
47.368
61.020
268.349
144,393
116.088
75,957
40,131
28,305
1,202,551
255,316
946,584
63,537
30,996
151,447
118.044
33.403
166.116
59.802
71.667
34.647
50,302
55.790
262.316
22.880
15.860
127.340
Depreciation
Number of
partnerships
312,766
55,620
48.886
20.497
1.899
1.526
216
12.789
3.138
6.402
920
•48
710
741
6,734
4,548
19,027
6.644
12.360
1.707
1.867
2.030
6,756
•23
8,778
3,299
899
363
4,217
5,225
4,099
2,144
1,955
1,126
57,620
8,396
49,145
2,331
2,029
7,052
5,135
1,917
8,974
1,779
5,031
2,164
2,669
3,076
7.269
2.240
1.542
11.963
Amount
3,598,343
572,157
518,845
272,943
21.222
9.623
3.081
110.508
25.171
60.899
6.575
•689
3.844
4,290
53,312
146,005
67,445
68,560
105,410
66.713
38.523
3.324
2.538
3.969
28.692
•174
126,966
47.751
3.223
4.183
71,829
163,028
68,139
25,281
42,858
94,889
178,462
47.438
130.927
10.609
4.748
20.062
14,716
5,346
23,035
5,218
12,927
4,890
5,064
6,702
30,641
4,931
2,691
22,5«4
Net income
(less
deficit)
4,372,104
642,347
583.884
402.416
27.020
9.178
-1.053
-3,578
38,524
107,980
-6,442
•-506
-5,305
15,650
58,463
-258,037
-42,727
-215,310
491,970
259,904
231,395
28,151
24,513
44.689
134.042
•671
191,372
78,174
47,090
2,959
63,149
-22,732
35,330
20,567
14,763
-58,062
650,086
223,400
626,213
54,427
27,659
84,464
66,866
17,598
145,127
37,723
80,183
27,221
36,650
41,320
88,610
12,359
18,113
117,484
Footnotes at end of table.
320
Business Return8/1976 • 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 ot dollafs]
State and industry
Partnerships
Partrws
receipt'
Payrolt
Number of
partnerships
Depreciation
Number o(
partnerships
Net irtcome
(less
deficit)
(4)
(6)
All Other'— Continued
Finance, InsurarKC, and ml estite
Finance
Banking, and credit agencies other than banks
Security, commodity brokers, and services
Holding and investment companies
Insurance agents, brokers, and service
Real estate
Operators and lessors of buiWings
Lessors, other tfian buildings
Real estate agents, brokers, and rrunagers
Other real estate
Services
Hotels and other lodging places
Motets, motor hotels, and tourist courts
Other lodging places
Personal services
Laundries, dry cleaning, and gannent services
Beauty shops
Bart)er shops
Other personal services
Business sennces
Automobile repair and sen/ices
Automobile repair shops
General automobtle repair shops
Other automobile repair
Automobile parking and other services
Miscellaneous repair sennces
Amusement and recreation services. ir)cluding mobon pictures
Medical and health services
Offices ot physicians
Other medical and health services
Legal services
Engineenng and architectural services
Accountng. auditing, and bookkeeping services
Certified public accountants
Other accounting, auditing, and bookkeeping senrices
Other services
156,560
9,965.443
39,159
544,648
1,171,011
1,200
9,575
58,215
588
4,199
124,514
37,371
530,874
988,282
3,100
10,237
798,405
114,301
635,070
6,016,027
91,880
520,707
6,375,859
10,782
47,492
204,204
5,520
23,179
472.929
6,119
43,692
963,035
74,780
232,498
«,578,«06
5,892
23,093
1,048,881
3,591
14,638
534,528
2,301
8,455
514,353
8,706
19,257
477,889
2,847
6,439
187,563
2,349
4,957
73,275
941
2,408
36,601
2,568
5,453
180,450
10,364
31,075
573,137
6,876
15,013
490,715
4,977
10,519
349,017
2,541
5,184
154,557
2,436
5,335
194,460
1,899
4,494
141,698
2,894
5,962
134,546
5,447
26,117
344,622
6,654
21,578
1,896,577
3,475
12,236
1,192,898
3,179
9,342
702,679
10,164
34,977
2832,090
2,273
5,215
366,857
3,547
10,883
779,037
2,676
8,787
687,821
871
2,096
91,216
635,255
19,481
41«,907
1,283
48,387
391
3,734
142
34,543
750
10,110
1,664
72,014
16,534
206,106
13,398
242.432
991
2652
1,474
22.402
671
28,620
41,934
1,»M,3W
3,321
234,973
2,377
110,983
944
123,990
5,851
111,155
2,000
54,993
1,818
23,764
•444
•11,158
1,589
21,240
2,993
79,809
2,961
51,891
2,459
38,493
1,033
15,077
1,426
23,416
502
13,398
1,198
12,804
2,402
74,087
5,327
378,689
2,919
211,201
2,408
167,488
9,156
592,996
1,240
103,612
2,9%
242,240
2483
213,083
513
29,157
83,053
103^10
1,6M,40I
23,696
-243JH
5,504
26,350
154,452
465
1,766
20,641
149
1,104
29,407
4,890
23,480
104,404
2101
3^38
257,593
95.605
1,659,820
-655,400
84,61 ;
1,608,219
-695,546
7.035
22,422
39,915
2.253
14227
-1,221
1.700
14,952
1,452
5^73*
vtjm
2,720.4m
5,615
122,501
23,477
3,410
68,423
12559
2,206
54,076
10,918
7,409
23,347
87,342
2,524
14,402
19,896
2067
1,687
16,309
•651
•855
4,959
2177
6,403
46,178
7,505
271,134
-84,922
5,396
25,433
70,429
3,88/
6,772
53,437
2162
2,924
27,783
1,725
3,848
25,654
1,509
18,661
16.992
25/4
3,153
28.639
3,8//
70,529
-37.514
5,422
32.281
766.763
2,687
11.068
599.242
2736
21.213
167.521
8,414
31,366
1,464,825
1,453
3,078
69,965
3,114
10,367
237,511
2328
9,058
206,759
786
1,309
28,752
93,938
•This estimate should be used wrth caution because of the small number of sample returns on which il was based.
"The estimate for this cell is not shown separately because ol the small number of sample returns on which If was based. However, the data are indudod In the appropriate total*.
'Total receipts tor industries in Rnance. insurarKe, and real estate, and Business receipts for all other lr>dustries.
» Includes data from Puerto Rico arxJ foreign returns
•United States totals in this table and in table 2 5 d<Her slightly from the totaJs in ott>er tables, due to the use of different weighting factor*. Table* 2.4 and 2.5 were computed with a
other tables were computed with a single national set of weights.
NOTE. "Wholesale and retail trade not allocable" and "Nature of business r>ot allocable" are not shown separatefy because of the small number of sampta return* on which they war*
appropriate totals.
baaad. Howavar. the data ara Irtdudad Irt the
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871
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Business Returns/1976 • Partnerships
373
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries
[All figures are estimates based on samples — money amounts are in thousands of dollars]
Industry
Partnerships With and
Without Net Income
An Indintrin
Aghculturc, lomtry, and flailing .
Fanns
Field cfop
Ve^table and melon
Fniit and tree nut
Beef cattle feedlots
Beef cattle, except feedlots . . . .
Hogs, sheep, and 9oats
Dairy fanns
Poultry and eggs
General livestock, except animal
specialty
Animal spiacialty
Other
Aghcultural services, forestry, and fishing .
Mining
Dl and gas extraction
Other mining
CoiwIiiicUon
General contractors
Special trade contractors
Plumbing, heating, and air conditionirig .
Painting, paper hanging, and decorating
Masonry, stonewoflt. tile setting, and
plastenng
Contractofs, not elsewhere classified ....
Contractors not allocable
Manutscturlng
Lumber and wood products, except fijmiture
Printing, publishing, and allied
industries
Machinery, except electiical
Other manufartuhng industries
Tranaportitlon, communication, eloctric
gat, and sanitary B<rvlc««
Transportation
Tnjcking and warehousing
Other ti^nsportation
Communication, electric, gas. and sanitary
services
WNdMil* and retail tr»l«
Wholesale trade
Retail tiade
Building matenals. hardware, garden supply,
and mobile home dealers
General merchandise stores
Food stores
Grocery stores
Other food stores
Automotive dealers and service stations
Motor vehcle dealers
Gasoline service stations
Ottier automotive dealers
Apparel and accessory stores
Furniture and home furnishings stores
Eating places
Dhnking places
Liquor stores
Other retail trade
Wholesale and retail ««de not allocable
Footnotes at end o( table.
All active partnerships
Number of-
Partner-
ships
1,096,441
121,337
106.653
42.661
3.745
9.714
778
24.481
5.584
13.947
1.763
•231
1,583
2,146
14,684
17,112
14,671
3,141
60,390
21,947
36,395
4,941
5,260
5,194
23.000
30,767
6.564
4.883
2.209
17.111
16,660
13,364
8.164
5.200
3.496
195,014
32.361
162.371
8.545
4.274
21,664
14.687
6.997
26.080
5.920
13.507
6.653
11.663
11.138
23,829
7,996
4,730
42,432
•282
Partners
(2)
Business
receipts'
5,370,236
342,934
305,960
119,
11,450
41.409
5,941
64,183
13,122
33,198
4,277
•621
5,112
6,984
36,974
360,777
343,234
17,543
136,409
54,160
84,153
11,039
11,380
10,945
50,789
•96
82,691
15,979
12,056
4,684
49.972
49,079
36.365
19.860
16.505
12.714
468,773
83,886
384,167
20,672
9.937
48.964
33.351
15.613
58.470
13.067
30.171
15.232
28.504
26.732
67.026
18.628
10.226
95.009
•720
157,572,860
12,909,756
11.560.523
4.344,571
632,410
792.298
214.068
2.570.212
498,368
1,758.603
466.034
•34.684
58.783
190.492
1.349.235
5,258,499
3.499.036
1.759.463
13,106,707
9.276.993
3.822,764
633,810
294,685
433,165
2,461,104
•6,950
7,979,481
1,444,806
582,619
485,727
5,466,329
2,542,612
2,001,255
1,038,287
962,968
541,357
46,073,078
16,011,459
30,032,594
2,166,348
915,394
5,912,641
4,938,987
973,654
7,875,019
3,376,782
3,351,918
1,146,319
1,456,942
1,831,725
3,653,341
549,659
1,017,914
4,653,611
•29,025
Salanes and wages
Number of
partner-
ships
321,363
11,392
5,779
1.1
•134
847
21
1.391
•179
439
195
•194
386
5.613
4,132
2.968
1,164
22,552
7,054
15,473
1,716
1,583
2,646
9,528
•25
9,828
2,042
1,366
893
5,527
7,575
5,913
4,124
1,789
1,662
106,289
13,779
92,306
5,534
2,526
13,145
9,461
3,684
14,742
3,032
8.246
3.464
6.610
6,236
16,638
5.012
3,095
18,768
•204
13,279,152
201,573
84,545
29,719
•5,699
13
1,312
16377
•1,772
4,018
3,728
•936
7,116
117,028
167,654
91,257
76,597
539,956
223,380
314,992
32,313
29,968
55,182
197.509
•1,584
470,523
68,477
79,267
36,543
286,236
312,305
236,393
181,979
56,414
73,912
2,791,623
582,805
2,207,570
149,250
66,902
348,309
271,685
76.624
329.772
116.406
143.264
70.102
127.396
129.106
570.917
68.612
43.045
374.259
•1.248
Payments to partners
Number of
partner-
ships
150,174
11,190
8.480
3.244
502
868
•56
1,045
•264
1,648
217
•5
•328
303
2,710
2,072
1,363
709
15,805
5,616
10,189
1.147
1,316
1.101
6,625
8,562
1,697
934
4,863
3,976
3,257
2,263
994
719
49,154
7,654
41,322
3,245
1,244
5,397
3,641
1,756
6,121
1,352
3,096
1,671
3,307
3,109
5,483
2,063
1,349
10,004
•178
2.948,646
144,602
111,270
45,745
6,455
11,101
•1,634
12,163
•1.924
19,723
1,471
•1.547
9.496
33.332
34,142
18.595
15.547
255,686
92.077
163.611
16,510
19.336
18.466
109.297
152,169
30.445
19,285
17,602
84.837
46,905
39.214
30.496
8.718
7.691
643,023
156.090
483.823
41.087
15.638
66.695
49.282
17.413
81.521
24.176
37.867
19.476
36.734
42.623
58.951
19.522
10,954
110,098
•3,110
Interest paid
Number of
partner-
ships
600,759
76,834
67,626
26.797
2.197
5.358
512
16.129
3.269
10.472
1.185
•77
555
1.075
9.208
4,263
2.837
1.426
32,455
13,760
18,682
2,721
1,936
2,044
11,979
•13
15,235
3,818
1,958
1,299
8,1
9,617
7,961
5,381
2,580
1,856
99,834
15,815
83,826
5,607
1,
10,060
7,011
3,049
14,573
4,069
6,031
4,453
6,404
6,017
13,438
4,128
2,873
18,738
•193
AriKXjnt
12,346,003
730,056
695.124
302.449
20,
75,863
6,717
164,186
15.989
90.599
7.185
•632
5.249
5.366
34.934
122,965
86.749
36216
194,424
171.833
22.530
2.861
1.397
1.633
16.639
•61
99,176
22.858
5.052
9.333
61.933
126,052
96,583
29,600
66,983
29,469
305,915
87,194
216,418
20.995
6.635
24.969
18.527
6.442
50.910
29.195
8.928
12.787
14.676
13.314
37.294
9.609
7.785
32.231
•303
Depreciation
Number of
partner-
ships
(101
612,317
106,094
93.309
35.606
3.258
8.783
446
22.577
4.862
12.694
1.620
•231
1.352
1.860
12.785
10,208
8.150
2.058
43,451
14.490
28,936
4,027
3,394
4,11
17,404
•25
26,044
5,741
3.109
2.119
15.075
13,831
11.314
6.818
4.496
2.517
154,375
22.048
132.057
7.036
3.466
19.076
12,813
6,263
21,346
4,287
11,153
5,906
8,313
9,103
20,235
7,126
4,162
32,194
•270
(111
11,066,857
1,102,523
1,010,018
471,555
40.289
74.299
6.565
164.945
37.776
161.438
15,103
•970
7,364
9,714
92,505
446,917
249,318
199.599
243,890
152.654
91.039
8.599
4.924
8.114
69,402
•197
306,466
65.466
12.632
12.805
215.563
381,442
214.164
76,566
137.598
167.278
490,357
133.573
356.139
26.926
8.461
52.017
36.744
15.273
54.664
17.658
24.101
12.905
14,746
17,724
85.165
15.554
9.661
71.219
■645
374
Business Returns/1976 • Partnerships
TabI* 2.6 R«c«lpts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
1
All active partnerslvps
NumtMf o(-
Business
receiptt'
Salanea and wages
Payments to partners
Interest paid
Depredation
Net
MuMy
Padnaf-
sMpa
Paitnara
Number of
partner-
alios
Amount
Number of
partner-
stKps
Amount
Number of
partnar-
sncps
Amount
Number of
partner-
ships
Amount
(leaa
defiot)
(1)
12)
(3)
{*)
(5)
(61
(7)
18)
(9)
(101
(111
(12)
Without fM IncoiiM
44«,9M
106.878
2.756
2,441
101.681
8,410
331.700
273.4U
25.637
17,478
15.141
207,24*
14.917
8.163
6.754
22.666
7.211
6.205
2.461
6.789
32.292
21.219
14.969
8.899
6.070
6.250
8.630
16.162
18,884
8.868
10.016
26.909
5.594
9.926
6.668
3.258
30.049
•2S
3,250.36«
1.412.207
15.855
23.708
1.372.644
25.965
1.812.197
1.519.658
131.266
77.813
83.460
•76,915
69.360
37.915
31.445
52.274
15.905
13.361
5.696
17.312
102.370
46,452
30.964
18.103
12,861
15,488
18,869
81,494
62.627
30.830
31.797
93.311
14.164
35.211
27.590
7,621
100,763
•M
97,«32,3M
5.568,751
551.243
2.461.756
2,555.752
2,291,915
29,771,697
23,922,092
539,386
1,660,113
3.650,106
32,056,952
3.086,658
1,551,371
1,535,287
1.239.128
447.259
222.065
95.494
474.310
2.416.771
1.519.879
1.021.675
571.917
449.758
496^04
426.216
1.689.856
5.862.781
3.196,198
2.666,583
8.482,601
1,492.299
4.083.117
3.786.222
296.895
1.757.646
•13,430
58,805
3,471
761
667
2,043
4,938
50.196
42.801
920
4.682
1.793
100,977
8.093
5.279
2,814
11,379
3,520
3,567
995
3,297
8,934
6,639
4,886
2.490
2.396
1.753
2.151
5.711
15.101
7.439
7.662
23.622
2.556
7,831
5.819
2.012
8.961
■13
2,001,369
588.349
33.917
518.817
35.615
206.213
1.206.807
976.762
4.825
140.753
84.467
6,793,516
488.702
253.739
234.963
204.121
61.142
54.377
17.855
50.747
282.357
112.900
76.987
37.078
39.909
35.913
26.472
291.616
1.267.018
579.932
687.086
1.928,408
344.418
1.582.319
1.487,455
94,864
265,185
■433
22,061
5.042
468
518
4.056
1.913
15.106
10.897
965
2.212
1.032
37,341
2.709
1.426
1.283
5.840
1.817
1.833
'686
1.504
4.537
4.671
3.836
2.257
1,579
835
1,732
2,448
3.312
1.000
2,312
3.710
783
3.025
2.288
737
4.574
■13
545,151
223.184
9.069
141.059
73.056
50.879
271.088
177.198
3.924
60,179
29,787
1,126,88<
37,323
21.676
15.647
76.278
16.823
23.754
•13.038
22.663
77.381
58,792
49,173
25,015
24,158
9,619
19,695
36,811
196,496
104,738
91,758
226.457
43.103
263.669
218.941
44.728
90.883
•7»
2M,82S
32.354
1.256
694
30.404
3,235
231,236
203,138
9,513
9,341
9,244
95,484
12,406
7,188
5,218
9.558
4.281
2.554
•308
2.415
15.395
10.901
7,040
3,779
3.261
3.861
3,907
5.594
8551
3^75
5,276
10.875
2.611
4.789
3,740
1,049
10,897
■12
•,t70,«$2
735,178
29,664
265,953
439,561
10,866
6,924,608
8,095,138
140,895
184,084
504,491
1,0*6,517
433,328
203,402
229,926
17,158
8.254
2.099
•680
6.125
315.016
36.174
9.771
4.678
5.093
26.403
3.922
78.073
80.311
10.440
69.671
21.210
6.339
17.661
16.755
906
87,325
■244
297.400
14284
1,181
676
12,427
5,411
277,705
251,189
14,780
7,M7
4,429
mjut
13,622
7,465
6,157
19,543
6,493
5,281
1,842
5,927
23,564
17,425
12,475
7.496
4.979
4.950
7.228
11.021
15.821
7.273
8.548
22.552
3.710
8.215
5.753
2.462
16.188
■25
$,99«,739
88.157
5.552
11.290
71.315
11.790
5.898.792
5.697.610
58.923
57.150
85.109
2,114,4M
358.517
187,345
171,172
59,761
30,309
7^62
1.963
20.207
898.770
96.927
19.724
10.914
8.810
77^03
10.059
346.272
96.076
27.576
70.502
100.820
14^35
48.041
44.601
3.440
83.008
■33
-2J*I,S11
Frtnct
bwka
SKurity. commodtty tnktn. and Mnnces ...
54.521
42.916
207.742
-196.137
Insuranc« •gents, brokers, and servic*
R«sJ estate
512.049
-2.835,081
-2.730^15
Leflson other than bvihSngi
60.834
Real estate agents, brokers, and managers . .
Other real estate
-38.959
-126.741
fitrvlrN
iMiisn
Hotels and other lodging pieces
Motets, motor hot«Ei, and tounst courts
Other lodging places
-62.225
5.328
-67.553
192,330
Laundhes, dry cleaning, and garment
services
47.937
38.829
22.481
83.063
Bustf^ess sarvKes
Automobile repair and services .
-101.033
182.358
133.253
87J18
Other automoMe repair
Automobile parking and other serviCM
45.835
48.106
74.416
Amusement and'recreation sanic«s. indudng
-198.585
1.993.158
1.557.301
Other medical and health services
435.657
Enmeerina and arctiitectural servicos
4.131.342
261.016
Accounting, tudtng, and bookkaaping
sarac«a
C««fM puMc accountantt
Ottwr acccuntng, auiting, and book-
ksetung sar<ice<
Otfiet saracas
Matira n1 hn^WM not aioc^lla
1.156.962
1.056^30
98.732
172,838
■564
'This mtinata inouM be used with ctution tMcauM of tha small numb«r of sample returns on which it was E>as«d
**Tht Mtimata for ttM c«il « not shown laparatafy becausa of the small number of sample returns on wtuch it was based. However, the data are irtduded in the appropnate totals.
•ToMi meaiou tor industriM m Finance, irtaurance, and reaJ estate, and Buainess receipts for all other industries.
Business Returns/ 1976 • Partnerships
375
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected industries— Continued
[All figures are estimates based on samples — money amounts are in thousands ot dollars)
Industry
Partnerships with 2 partners
Numt}er of—
Partner-
ships
Partners
Business
receipts'
Salaries and wages
Number of
partner-
ships
Payments to partners
Number of
partrwr-
ships
Interest paid
Number of
partner-
ships
Depreciation
Number of
partner-
ships
Net
income
deficit)
(2)
0)
14)
(7)
(tO)
(11)
Partnerships With and Without
Net Income
All Industfiw
Agriculture, (omtry, and lltMng
Farms
Field crop
Vegetable and melon
Fnjit and tree nut
Beef cattle feedlots
Beef cattle, except feedlots
Hogs, sheep, and goats
Dairy famis
Poultry and eggs
General livestock, except animal specialty .
Animal specialty
Other
Agricultural services, forestry, and fishing ....
Mining
Oil and gas extraction
Other mining
Con$tniction
General contractors
Special trade contractors
Plumbing, heating, and air conditionirig . . . .
Painting, paper hanging, and decorating . . .
Masonry, stoneworlt. tile setting, and
plastering
Contractors, not elsewhere classified
Contractors not allocable
Manufacturing
Lumber and wood products, except fumlture .
Pnnting, publishing, and allied industries
Machinery, except electrical
Other manufacturing industries
Tranaportation, communication, electric,
gaa, and sanitary servicea
Transportation
Tnjcking and warehousing
Other transportation
Communication, electric, gas, and sanitary
services
Wholnal* and retail trad*
Wholesale trade
Retail trade
Building materials, hardware, garden supply,
and mobile liome dealers
General merchandise stores
Food stores
Grocery stores
Ottier food stores
Aulon>ot)ve 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
Uiuor stores
Other retail trade
Wholesale and retail trade not allocable
684,01t
66,046
74,786
29,413
2,238
5,372
581
17,748
4,160
11,385
1,332
•153
961
1,443
11,260
6,281
4,629
1,652
51,486
17,519
33,920
4,506
4,669
4,895
19,850
23,173
4,993
3,726
1,864
12,590
12,708
10,402
6,867
3,535
2,306
162,565
25,440
136,921
6,830
3,460
18,341
12,194
6,147
22,397
5,215
12,057
5,125
10,067
9,643
16,299
6,919
4,251
36,714
•204
1,368,022
172,092
149,572
58,826
4,476
10,744
1,162
35,496
8,320
22,770
2,664
•306
1,922
2,886
22,520
12,562
9,258
3,304
102,972
35,036
67,940
9,012
9,336
9,790
39,700
•96
46,346
9,986
7,452
3,728
25,160
25,416
20,804
13,734
7,070
4,612
325,130
50,880
273,942
13,660
6,920
36,682
24,386
12,294
44,794
10,430
24,114
10,250
20,134
19,286
36,598
13,838
8,502
73,428
•408
79,019,233
8,175,087
7,258,539
2,725,784
339,260
408,538
124,064
1,713,161
350,506
1,184,832
251,392
•33,323
48,177
80,502
916,548
2,393,037
1,277,371
1,115,666
8,503,782
5,348,409
3.148,423
554,648
234,297
341,327
2,016,151
•6,950
4,903,625
844,272
332,773
358,603
3,367,777
1,643,220
1,291,960
727,749
564,211
351,260
30,626,857
9,123,362
21,484,045
1,409,705
516,441
4,237,713
3,455,680
782,033
6,154,209
2,342,437
2,904,512
907,260
1,044.699
1,180,055
2,190,099
442,429
655,905
3,460,790
•19,450
221,682
7,906
3,724
1,174
•111
399
•5
979
•176
392
•121
•94
284
4,162
1,705
1,047
658
19,357
5,694
13,638
1,484
1,391
2,523
8,240
•25
6,965
1,710
942
712
3.601
6,040
4,837
3,419
1,416
1,203
86,976
10,374
76,399
4,129
1,972
11,212
7,905
3,307
12,724
2,566
7,568
2,590
5,724
5,245
13,000
4,161
2,668
15,644
•204
5,100,539
124,560
47,977
14,692
•5,188
5,071
•209
10,675
•1,522
3,140
•1,524
•235
5,721
76,563
70428
27,594
42,634
436,016
160,961
273,471
27,450
27,167
48,151
170,703
•1,584
302,151
51,478
47,211
29,759
173,703
161,906
142,330
111,786
30,544
39,576
1,828,032
335,348
1,491,436
86,061
32,269
237,323
176.198
61,135
256,293
74,898
127.961
53,434
86,649
80,183
361,721
49,943
35,215
265,759
•1,246
08,504
5,920
4,202
1,603
•205
266
•18
470
•161
698
•112
•5
•151
•111
1,718
737
452
285
12,690
4,428
8,262
1,040
961
5,250
6,034
1,355
931
901
3,047
3,235
2,710
1,870
840
525
38,984
5,539
31,345
2,276
757
3,983
2,449
1,534
4,604
1,047
2,622
935
2,394
2,468
4,037
1,516
1,201
6,107
•100
1,327,676
66,986
48,206
23,594
•2,929
2,091
•420
6,763
•1,142
9,306
■674
•9
•903
■375
16,782
10,421
5,417
5,004
174,993
57,062
117,931
13,463
12,871
16,126
75,469
81,213
19,083
12,581
12,650
36,899
35,006
30,746
25,082
5,664
4,262
414,767
94,578
318,197
23,369
9,579
41,148
27,985
13,163
57,987
15,688
31,904
10,395
23,147
27,566
41,551
12,120
9,649
71,861
•1,992
373,858
55,834
46,660
19,078
1,444
3,202
402
12,232
2,256
9,319
959
•76
•319
476
7,174
1,974
1.305
27,070
10,965
16.092
2,481
1,660
1,841
10,090
•13
11,333
2,898
1,508
1,017
5,910
7,622
6,368
4,622
1,766
1,234
62,952
12,200
70,637
4,540
1,452
9,315
5,525
2,790
12,209
3,558
5.365
3,285
5,761
5,207
10,837
3,661
2,570
16,086
•115
3,819,264
430,534
406,966
164,900
9,108
29,113
3.668
102,882
11,402
55,950
5,498
•797
•1,660
1,778
23,568
52,092
34,883
17,209
112,737
94,272
18,404
2,456
1,241
1,326
13,381
•61
55,604
15,946
3,213
8,521
26,122
61,921
44,327
17,421
26,906
17,594
202,625
48,343
153,992
14,532
3,561
18,964
13,494
5,470
36,179
18,454
7,533
10,192
8,964
10,020
23,950
7,623
6,403
23,776
■290
538,850
76,675
66,936
25,479
2,149
5,031
362
16,419
3,616
10,415
1,217
•153
984
1,211
9,739
3,716
2.435
1,281
37,970
12,449
25,496
3,592
3,034
3.812
15,058
•25
19,800
4,249
2,341
1,774
11,436
10,699
8,858
5,748
3,110
1,641
128,806
17,584
111,030
5,602
2,754
15,930
10,515
5,415
18,030
3,611
9,951
4,468
7,292
7,673
15,940
6,126
3,762
27,931
•192
3,943,555
676,641
615,601
293,607
18,563
30,268
4,293
111,736
24,892
112,857
10,304
•897
4,536
3,848
60,940
211,095
69.508
142,587
182,903
86,219
76,486
7,585
4,168
6,892
57,843
•197
220,394
46,002
6,417
9,003
158,972
169,511
123,527
55,778
67,749
45,964
334,173
91,907
251,694
16,999
4,812
38.534
25.965
12.569
39.965
9.213
20.479
10.273
10.129
13.723
56,080
12.020
8.156
51.375
•572
(12)
6,606,728
609,657
691.200
469.985
35,806
51.123
-4,116
-70,473
26,424
156,297
-1,381
•2,377
-3,149
8,307
118,357
373,964
459,681
-85,717
613,574
341,333
470,463
59,019
56,275
65,535
269,634
•1,776
266,687
78,095
60,078
18,876
129,628
103,933
65,645
55,023
10,522
38,368
1,712,907
462,090
1,249,218
102,922
25,539
189.686
136.003
53.683
292.279
79.687
141,109
71,482
77,462
94,615
148,116
43,073
44,639
230,789
•1,599
Footnotes at end ot table.
376
Business Retums/1976 • Partnerships
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
(All figures a/e estimates bas^ on samples — money amounts are in thousands ol dollars]
Partnerships
with 2 partners
Number of-
Business
receipts'
Salanes and wages
Payments to partners
Interest paid
Depreciation
Net
Indiatty
Panner-
ships
Partners
Number ol
partner-
ships
Amount
Number ol
partner-
ships
Amount
NumOer ol
partner-
ships
Amount
Number ol
partner-
ships
Amount
(less
deficrti
(1)
12)
(3)
(4)
(5)
(6)
(7)
(6)
(9)
(101
(11)
(12)
Partnarahlpt With and Without
Net Incom*
Finance, Inturanc*, and real ettita
194,174
32.737
1.626
1.023
30,086
6.427
155.710
129.905
8.906
10.377
6,522
146,(6«
9,074
5.005
4.069
19.449
6.059
5.871
1.920
5.599
21.581
16.569
13.965
6.606
5,359
4.604
7.562
9.715
12.339
5.337
7.0O2
15.850
3.926
6.254
3,651
2,603
22.527
•12
3a9,74«
65.474
3,256
2.046
60.172
12.654
311,420
259,610
17,612
20,754
13.044
293,732
18.148
10.010
8.138
36,896
12,116
11,742
3.840
11.198
43.162
37.138
27.930
17.212
10,718
9,208
15.164
19.430
24,678
10,674
14.004
31.700
7.852
12.508
7.302
5.206
45.054
•24
11,316,733
959.657
72.566
120.979
766.292
950.399
9.406.477
6,516,799
194,735
915,704
1,779,239
11,444,417
1,216.351
535.343
661.008
900.254
306.641
197,821
70.781
325,011
1.152.286
1.217.158
911,473
543.038
368.435
305.665
340.545
761,181
2,127.022
1.039.146
1,067.676
1,664,404
451,836
579.903
454,836
125.067
1,033,477
•10,475
23,930
1,739
611
334
794
3,936
18,253
13,612
312
3,643
686
69,003
4,663
3,026
1,655
9,414
2,625
3,389
762
2,638
6,665
5,905
4,536
2,453
2,083
1,369
1,811
3.843
9.658
4.507
6.151
13.463
1.705
4.609
3.098
1.511
7.247
441,666
38,695
9,195
6,776
22,724
96.914
346.057
216.682
787
97,246
29,342
1,675,980
138,662
78.605
60,257
149.719
55.302
49.930
13.225
31.262
147.628
93,430
66,716
34,399
34,317
24,714
22.097
99.344
385.058
151.968
233.070
296,865
61,583
169,266
124,053
45,233
112.106
6,357
1,752
386
•27
1.339
1,224
5.381
3.243
394
1,430
314
24,547
1^28
516
712
4,606
1.256
1.655
•454
1.241
3,022
3,995
3,350
2,143
1,207
645
1,397
1.366
2.077
641
1.436
1.478
529
1.442
976
•466
3.407
137,169
26,775
5,869
•1,182
21,724
25,924
82.470
30.463
1.184
37.207
13.616
407,317
11.320
6.263
5.057
51.629
12,315
16,909
•7,235
15,370
35,606
44,116
38,367
22,685
15,662
5,749
16.732
11.972
63.039
34.557
46.482
39,465
14,731
51,030
26,552
•22.478
47.275
122,282
12,361
845
211
11.305
2.818
107.303
94.790
3,245
5,332
3,936
•4,779
7,623
4,341
3,282
7,757
3,332
2,375
•231
1,819
9.395
9.269
6.514
3.640
2.874
2.775
3.494
3.564
5.506
2.055
3.451
5,750
1,824
2.869
2.012
857
7.708
•12
2,551J40
162.525
9.638
7.296
135.591
9.250
2.389.565
2,039,667
36,762
63,846
247,290
351,967
127,692
61.622
66.070
12.560
5.658
1.924
•507
4.471
68.163
23.429
8.672
4.592
4,280
14,557
3^54
19,846
28,056
4,533
23,523
5.824
3.098
2.680
2.266
414
37,365
•244
146,600
7,372
751
401
6,220
4,248
134,960
121.339
6.134
5.593
1.914
114,572
8.439
4.653
3.786
16.670
5.364
5,024
1,378
4,904
15,303
15,456
11,715
7,260
4.435
3.741
6.412
6.998
10.593
4.568
6,005
12,682
2,398
5,122
3,161
1,961
14,299
•12
1,492.015
23.692
2.388
923
20.381
7.416
1.460.907
1.365.829
22,419
26,057
46,602
676,811
123,414
63.639
59.775
42994
21.265
6.634
1,199
13,896
252.930
65.665
18.025
10.469
7.556
47.640
8.237
74,190
38,933
11,290
27,643
21,762
6.231
8.221
6,434
1,787
34.234
•12
4741*
Finance
Banking, and oedit agencies other than
banks
Secunty, commodity brokers, and services . . .
Insurance agents, brokers, and service
Real estate
Operators and lessors ol buiklings
139.749
15,530
6.628
117.591
202.725
-294.655
-328.558
31,733
Real estate agents, brokers, and managers . .
Other real estate
SefvlcM
$4,923
-«2,953
2.660.20S
79,524
Motels, motor hotels, and lowist couna
29,197
50.327
Personal services
Laundnes. dry cleaning, and garment
services
159.504
41.838
36.503
20.365
60.796
BusTvess services
80.767
160.831
126,063
86,452
Other automobile repair
AutorDotwie par1tir>g and other senncas
Miscellaneous repair services
Amusement and recreation services, including
39,611
34.768
63.606
45.761
Medical and health services
816.737
553.883
262.854
Legal servtces
Engineenng artd archrtectural services
796.593
101.115
Accounting, auditing, and txwkkeeping
services
219.526
171.233
Other accounting, auditing, and book-
keeping services
Other serrices
Nature nf hinineia not allocable
48.293
134.241
•302
*Tht« Mtiniute should b« uud with caution Cwcause of Ihe small number of sample returns on which it was based
"Th« estimate lor this cell Is not shown separately because of tne vnai\ number ol sample returns on which it was based However, the data are included in the appropriate totals.
■Total receipts for Industnes in Finance, insurance, and real estate, and Business receipts (or all other industries.
Business Returns/ 1976 • Partnerships
377
Tabte 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
[All ligufes are esCmales basad on samples monay amounls are in ttxxisands of dollars)
Industry
Numbef of-
Partner-
sliips
Partners
Business
receipts'
Parlnefships with 3 partners
Salaries and wages
Number ol
partner-
ships
Payments to partners
Numbef ot
partner-
ships
Amount
Interest paid
Numbef ol
partner-
ships
Depreciation
Number ol
partner-
ships
Net
income
delicit)
(3)
(5)
P)
(9)
(10)
(11)
Partnanhlpa With and Without
Net Income
All MuttrlM
Agriculturt, tomtry, and llaMng
Famis
Field crop
Vegetable and melon
Frail and tree nut
Beef cattle leedlots
Beet cattle, except (eedlots . . . .
Hogs, sheep, and goats
Dairy (amis
Poultry and eggs
General livestocK, except animal specialty
Animal specialty
Other
Agricultural services, forestry, and fishing . . .
Oil and gas extraction
Other mining
ConttnKtlon
General contractors
Special trade contractors
Plumbing, heating, and air conditiofling .
Painting, paper hanging, and decorating
Masonry, stoneworit, tile setting, and
plastering
Contractors, not elsewhere classified , . . .
Contractors not allocable
MsntifictuflnQ
Lumber and wood products, except furniture .
Printng, publishing, and allied industries
Machinery, except electncal
Other manulactunng industries
Tranaporlitton, coiMHinlcilloni etoctrtc,
on, and aanHary aervlcM
Transportation
Tracking and warehousing
Other transportation
Communication, electric, gas, and sanltaiy
services
WlwlMil* and rttaH tradt
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
Dnnking places
Liquor stores
Other retail Wdo
Wholesale and retail trade not allocable
Footnotes at end of table.
tM,03«
1(,(45
17,784
7,S04
723
1,863
•123
3,845
1,835
220
•290
•292
1,861
2,0M
1,658
431
8,140
2.—
3.260
259
•335
205
2.481
S,Mt
1,074
802
281
2,924
t214
1,535
788
747
679
1*,M7
4,274
15,713
906
583
2,146
1,658
468
2,990
530
1,169
1,291
870
800
2,685
680
360
3,693
4*2,117
5i,9U
53,352
22,812
2,169
5,589
•369
11,535
2,967
5,505
•870
•876
5,583
6,2*7
4,974
1,293
1I,4»
8,580
9,840
777
•1,005
615
7,443
15,243
3,222
2,406
843
8,772
e,t42
4,605
2,364
2,241
2,037
a,a«i
12,822
47,139
2,718
1,749
6,438
4,974
1,464
8,970
1,590
3,507
3,873
2,610
2,400
8,055
2,040
1,080
11,079
22,»«3,447
2,4<S,«71
2,244,045
771,934
188,862
176,748
•37,085
530,676
67,565
258,488
165,830
•7,702
•39,155
221,626
759,784
478,039
281,725
2,148,749
1,708,839
439,910
49,795
•35,537
65,193
289,385
1,037,667
255,107
75,106
49,461
657,993
392,042
304,060
116,672
187,388
87,982
7,200,357
2,805,253
4,395,104
336,720
168,548
1,081,818
987,324
94,494
974,899
497,424
285,954
191,621
196.660'
224.166
522.370
72.504
105.520
711.899
43,989
1,690
779
305
•130
•5
219
•23
911
437
256
181
2,292
938
1.354
•56
•167
•109
1,022
1,M7
254
229
•133
1,251
599
456
143
250
11.709
2,021
9,688
637
426
1,266
1,019
247
1,622
301
594
727
402
557
1,855
454
323
2,146
1,5*5,081
33,696
13,539
•3,764
•145
1,913
•793
•1,283
•713
20,157
54,073
38,585
15,488
65,778
34,519
31,257
•3,308
•468
•5,
21,490
57,603
11,696
6,247
•3,865
35,795
M,S58
34,271
18,583
15,688
14,587
442,730
100,070
342,660
23,815
11,748
72,876
66,157
6,719
41,531
17,542
10,068
13,921
17,754
17,583
81,715
11,052
5,065
59,521
24,831
2,994
2,322
763
•188
253
•30
•279
•77
555
•100
•69
672
3*0
217
163
2,152
801
1,351
•12
•1i
•32
1,139
1,487
211
•113
•103
1,060
380
264
230
•34
•116
7,282
6,070
538
330
876
808
•68
1,130
186
419
525
458
423
577
•237
136
1,365
516,919
36,371
27,688
9,900
•2,928
3,564
•1,046
•2,014
•532
5,837
•129
•470
•1,268
8,683
9,049
3,558
5,491
47,374
18,266
29,108
•582
•3,110
•1,001
24,415
34,872
6984
•2,793
•3,426
21,469
4,639
3,258
2,
•1,059
•1,381
120,564
25,430
95,134
10,700
3,030
13,315
11,818
•1,497
15,813
4,563
4,590
6,660
7,173
7,502
6,470
•3,693
1,005
26,433
•4,522
12,516
11,186
4,581
328
791
•36
2,564
886
1,444
•205
•136
•215
1,330
598
338
260
3,739
1,851
1,888
■145
•169
•109
1,465
2,593
514
291
•241
1,547
1,267
884
424
460
383
10,687
2,297
8,390
634
380
1,143
1,017
126
1,907
398
576
933
365
380
1,414
390
202
1,575
1,677,795
119,987
113,890
49,643
3,733
8,090
■799
32,810
3,564
12,131
•1,076
•761
•1,283
6,097
31,579
27,078
4,501
21,236
18,820
2,416
•237
•121
1,970
15,029
2,421
893
•687
11,028
24,077
20,488
2,361
18,127
3,589
49,619
16,340
33,279
2,789
986
3,775
3,315
460
7,851
5,612
638
1,601
3,681
1,440
5,956
1,978
445
4,378
121,444
18,499
14,813
5,940
566
1,751
■40
3,347
834
1,580
206
1,569
1,1
425
4,019
1,451
2,568
259
•181
205
1.923
4,212
996
490
281
2.445
1,796
1.363
711
652
433
15,685
2.828
12.857
752
494
1.978
1.490
488
2.791
513
1.077
1.201
562
761
2.033
603
283
2.600
1,558,985
203,097
184.630
65.144
10.303
15,031
•915
36,494
7,635
22,760
2,388
•827
•3,133
18,467
82,030
59,565
22,465
35,267
25,754
9,513
570
•371
545
9.027
28,305
9.731
1.173
2.538
14.863
127,468
43.926
10.798
33.128
83,542
70,836
20,983
49,853
4,571
1,305
8,255
6,971
1,284
8,256
3,857
2,513
1,886
2,345
1,456
9,327
2,621
734
10,983
(12)
1,711,954
216,305
206,508
131,194
22,160
14,251
•-1,888
-4,545
649
33,091
6,342
•-2,244
•7,498
9,797
160,231
136,883
23,348
180,064
132,313
47,751
7.121
•3,945
76,874
19,974
6,745
9,709
38,446
-195,347
-18,657
5,132
-23,989
-176,490
357,866
124,166
233,700
27,958
11,983
29,512
24,233
5,279
36,234
12,494
12,592
11,148
15,761
12,429
34,049
1,873
7,771
56,130
378
Business Returns/ 1976 • Partnerships
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries — Continued
(All figures a/e estimates based on samples — money amounts are m thousands of doJIa/s)
Musky
Partnersfiips *itfi 3 partners
Partner-
ships
Partners
Business
receipts'
Salanes and wages
Number of
partner-
ships
Payments 10 partners
Number of
partner-
ships
Interest paid
Number of
partner-
ships
Depreciation
Number of
partner-
ships
Net
ncome
deficit)
(2)
m
m
m
(11)
Partnerships With and Without
Net Income
FkiaiKc, Inwrance, and real eataM
Finance
Banking, and credit agencies other than
banks
Secunty, commodity brokers, and services
Holding and investment companies
Insurance agents, brokers, and sennce
Real estate
Operators and lessors of buiWings
Lessors, other tf^n buiklings
Real estate agents, brokers, and managers
Other real estate
Sarvlces
Hotels and other kxlging places
Motels, motor hotels, and touhsl courts
Other kidging places
Personal services
Laundnes, dry cleanng, and gannent
services
Beauty shops
Baft)er shops
Other persona) servicss
Business sendees
Automobile repair and sen/ices
Automobile repair shops
General automotxle repar shops
Other automobile repaj
Automobile parking and other services .
Miscellaneous repair services
Amusement and recreation sennces. including
motion pictures
Medical and health services
Offices ol physicians
Other medical and health services
Legal services
Engineenng and architectural services ...
Accounting, auditng, and bookkeeping
services
Certified public accountants
Other accounting, auditing, and book-
keeping services
Other services
Natura of Iwaineu not aHocaMe .
79,«21
16,344
360
212
15.772
1,200
62,077
50.688
5.685
ai47
3.557
29^2
2.107
1.110
997
2.308
938
•179
■386
605
4.734
1.963
988
■281
707
975
645
2,090
3,577
1.910
1,667
5,297
1,104
1,914
1.444
470
3.523
23e,i63
49.032
47.316
3.600
186.231
152.064
17.055
6.441
10.671
•7,786
6,321
3,330
2,991
6,924
2,814
■537
•1,158
2.415
14.202
5.889
2.964
•843
2.121
2.925
1.935
6.270
10.731
5.730
5.001
15.891
3,312
5.742
4.332
1.410
10.569
4,770,506
377.166
20.615
122.774
233.777
137.974
4.255.366
3.310.077
118.288
262,454
564,547
4,208,691
381,139
189.860
191.279
190.664
78.744
•10.831
•17.389
93.700
347.111
191.536
90.142
•21.106
69,036
101,394
43,500
159,178
904,175
493,982
410193
1,050,572
307,109
368,130
306,425
61,705
265,577
9,043
453
•47
52
354
555
8,035
6,978
•53
425
579
16,102
1,096
844
252
1,326
758
•101
•78
389
1,103
559
334
•25
•309
225
•161
639
2,926
1.550
1.376
5,029
574
1.658
1,342
316
1,011
184,973
8,215
•1,013
4,006
3,196
19.712
157,046
124,131
■251
20,785
11.879
707,372
72.484
28.589
43.895
23.986
15.462
•3.656
•800
4.066
28.617
14.350
6.195
•1.665
•4.530
8,155
•2,746
20,978
185,543
76,514
109,029
173,775
49,412
103,787
89,214
14,573
31,694
3,459
363
•3
•79
281
393
2,703
1,597
■279
446
381
6,697
468
290
178
976
535
•101
•155
•185
847
576
471
•102
•369
105
•256
297
575
140
435
1,033
126
708
545
•163
835
53,605
6,224
•196
•2,655
3,373
8,077
39,304
16.886
•1,495
14,522
6,401
210,645
7.013
3,945
3,068
16,239
3,945
•1,577
•5,636
•5,081
14,206
11,819
9,583
•1,406
■8,in
2,236
•2,011
4,679
36,272
20,912
15,360
58,095
6,417
38,320
30,425
■7,895
15,574
48,962
4,679
197
63
4,419
321
43,962
38,458
2,385
1,014
2,105
14,160
1,698
1.084
614
1,252
763
•101
•77
311
2,352
1,221
513
•127
386
708
•243
510
1,499
580
919
2,332
527
967
870
•97
1,559
1,282,796
72.595
3,530
3,513
65,552
644
1^09,557
1,095,949
26,032
21,795
65,781
133,472
45,896
22,971
22,925
3,088
2,040
•114
•173
761
39,197
7,413
832
•70
762
6,581
•386
8,465
12,619
807
11,812
3,010
1,453
1,713
1,606
•107
10,232
54,440
2,152
•148
•33
1,971
718
51,570
46,216
3,500
723
1,131
23,224
1,805
!,0O8
797
2,208
915
•179
•309
805
3,476
1,565
744
•204
540
821
•490
1,390
2.996
1.479
1.517
4.653
844
1.529
1.213
316
2.268
771,209
7.519
•511
•77
6.931
1.330
762.360
738.502
11,028
6,290
6,540
240,773
41,670
22,066
19,604
8,890
5,422
•426
•289
2,753
110,375
14,985
1,546
•375
1,171
13,438
•1,049
20,668
15,700
4,187
11,513
11,290
2,167
4.959
4,437
522
9,020
(12)
-l$0,782
-72339
7.753
7,452
-88.0*4
46.602
-124.545
-176,767
27,892
258
24,072
IMt.743
-15.457
-«.019
-9,438
24,138
•619
•2,776
20,053
20,056
8647
5,638
•530
5,106
3,009
3,358
-7,696
315,204
258,078
57,126
504,477
60,333
125,912
106,041
19,871
27,773
'This estimate shouM be used with caution because of the small number ol sample returns on which it was based
"The estimate lor this cell is not shown separately because ol the small numtjer of sample returns on wtuch rl was based However, trie data are inckjded in tfie appropriate totals
■Total receipts for mdusbies m Finance, insurance, and real estate, and Business receipts tor all other industries
Business Returns/ 1976 • Partnerships
379
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
[All liggrei are eslimales based on samplea money anwuots are in thousands of dollare]
Industry
PartiMrehlps With and WItlioui
"IKt
Al
Nunit)ef of—
Partnef-
ships
AgricuNura, torattiy, and fWikig .
Fanns
Field crap
VeQelabte and melon
Fnut and tree nut
Beef catte feedlots
Beef cattle, except feedlots ....
H09S. sheep, and goats
Oafy lamis
Poultry and eggs
General livestcck, except animal spedalty
Animal specialty
Other
Agricultural services, forestry, and fishing . . .
Oil and gas extraction
Other mining
Coitstouctlon
General contractors
Special trade contractors
Plumtiing, heating, and air conditioning .
Painting, paper hanging, and decorating
Masonry, stonevnrK tile setting, and
plastering
Contractors, not elsewhere classified ....
Contractors not allocable
Hanufaclirtn
Lumber and wood products, except furniture .
Printing, publishing, and alted industries
Machinery, except electrical
Other manufacturing indintries
Tranapoftitlon, corwrwiiiUffaUon, electriCi
Transportation
Trucldng and warehousing
Other transportation
Communication, electric, gas, and sanitary
Wholesale trade
Retail trade
Buildng materials, hardware, garden supply,
and mobile home dealers
General merchandse stores
Food stores
Grocery stores
Other fcod stores
Automotive dealers and service stations
Motor vehicle dealers
Gasoline service stations
Other automotive dealers
Apparel and accessory stores
Furniture and home finishings stores
Ealing places
Drinking places
Liquor stores
Ottier relal trade
Wholesale and retail trade not alocaUe
79,977
6,792
6.137
2,410
•194
796
•23
1,380
•355
466
■116
1,405
1,167
236
1,416
656
760
•95
•243
•14
406
1,123
230
223
•37
633
606
453
•231
•222
•155
6,500
1,341
5.061
423
151
632
•207
428
83
191
•154
262
464
1,002
•154
107
1^31
•78
Partners
3ia,«o«
27,128
24.546
9.640
•776
3,192
•92
5.520
•1,420
1.672
•464
•306
2,560
5,620
4, "■
952
5,664
2,624
3,040
•380
•972
■56
1,632
4,492
920
692
■148
2,532
2,432
1,812
•924
26,000
5,364
20,324
3,356
2,528
•626
1.712
332
764
•616
1,048
1,936
4.006
•616
428
4,924
•312
receipts'
(3)
1I,»4«,303
972,272
867,591
412,187
•69,003
40.874
•1,643
158,730
•70.283
66,842
•25,241
274,586
165,168
109,416
1,038,951
935,613
103,338
■15.826
■12,997
•16,476
58,039
547,537
97.615
68,278
•19,568
362,076
159,700
123,658
•36.070
•65.586
•36,042
2,619,553
1,103,626
1,506.352
133,600
44,628
323.456
261.316
•62,142
350,053
237,476
83,034
•29,543
85.311
128,333
252,268
•10,934
46,204
131.363
•9.575
Partnerships with 4 partners
Salaries and wages
Number of
parmer-
ships
(4)
19,005
531
413
•122
■80
•40
699
497
202
sot
246
255
•95
•12
■14
•134
409
•54
•145
•24
186
Payments to partners
Number of
partner-
ships
8,555
4.930
•2,042
•534
•767
•771
•136
10,530
4,632
5,
19,165
13,683
5,482
■1,359
■1,106
•1,040
■1,977
25,917
■1,343
■7,234
■1.313
16.027
251
8,691
■220
■4,399
■129
■1^24
■91
■3,175
■31
■4,292
3,914
164,699
81 a
46,188
3,101
118,511
423
12,726
151
3.525
367
16,775
335
10,684
■52
■6,091
216
13.002
80
8,439
12
2,338
■64
■2,225
185
9,621
323
10,314
731
36,104
■164
•2,042
84
2,765
44/
11,637
10,414
780
761
200
•5
•51
•154
•23
•158
•14
•77
■19
212
■187
■25
505
226
279
•17
■154
■108
(7)
238,232
14,134
13,189
4.585
■75
■511
■950
■3,525
■135
5,3r9
•4,326
•983
11,
5,072
6,927
•778
•2,679
578
14,789
109
2,121
•107
■2,273
•25
■713
337
9,682
•156
•2,718
•121
■2,113
•108
•1,846
•13
•267
•35
•605
2,686
52,558
469
11,421
2,139
40,019
263
4,879
•132
•1,780
415
8,127
323
6.580
•92
•1,547
253
4,870
73
2,061
•51
•1,080
■129
•1,729
220
2,775
134
4,566
330
4,509
■154
•2,785
■12
•too
226
5,628
■78
•1,116
Interest paid
Number of
partter-
ships
46,049
4,023
3,571
1,549
•194
255
•23
615
•124
456
•116
452
406
186
218
800
415
385
•14
•14
268
618
223
146
•37
212
277
212
•74
•138
3,690
787
2,825
239
•110
400
384
•16
307
206
347
465
•77
•89
583
■78
1,269,713
52,776
51.110
19,798
•4,945
7,
•652
10,750
•1,019
5,740
•524
9,032
3,169
5,643
10,893
10,062
831
•58
Depreciation
Number of
partner-
ships
(10)
•139
566
5,277
956
779
■62
3,480
9,566
6.372
■1.193
■7,179
■1,194
18,687
6,770
11,904
1,395
■57
1,522
1,277
■245
3,137
2,503
226
■408
283
812
■752
2,056
•13
Amount
(11)
58,211
5,981
5,361
1,956
•117
657
•23
1,355
•355
620
903
766
137
995
404
591
■95
•14
316
996
230
146
■37
583
276
221
■154
■67
5,719
1.027
4,614
396
151
839
632
■207
337
71
112
■154
247
482
824
■154
105
1,077
■78
85,952
80,713
38,534
■7,930
4,139
■138
13,521
■5,211
8,817
■1,267
5.239
29,252
12,600
16,652
27,700
25,522
2,176
■167
■276
•357
1,378
13,370
3,698
1,982
•357
7.333
33,057
11,619
•1,441
•10,176
•21,438
27,316
7,780
19,463
2,211
304
3,554
2,601
■953
4,193
2.940
740
■513
533
1.073
4.731
•242
579
2,043
•73
Net
income
(less
deficit)
(12)
770,991
104,282
101,275
73,372
■3,478
-4.537
•-874
15,426
•17.690
4.237
•-2,171
-80,210
-76,334
-1.876
56,105
60,176
-4,073
•2,677
•1,563
■382
-8,715
58,676
6.590
10,953
■2,753
36,380
-5.064
-3,686
■3,100
■-6.986
■-1,178
110,773
42,200
68,530
8,562
3.067
7,283
•2,526
8.830
6,046
2,312
■472
6.390
10,295
12,644
-1,305
1,239
8.999
■43
Footnotes at end ot table.
380
Business Returns/ 1976 • Partnerships
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
[All figures are estimates based on samples — money amounts are in thousands ol dollars]
Industry
Partnefships with 4 partners
Number of—
Partner-
ships
Partners
Business
receipts'
Salaries and wages
Numt)er of
partner-
ships
Payments to partners
Number of
partner-
ships
Interest paid
Number of
partner-
ships
Depredation
Number o(
partner-
ships
Net
ncoflw
deficit)
CO)
(11)
Partnerships With and Without
Net Income
Rnance, )nsuranc«, and real estate
Finance
Banking, and aedJt agencies other than
banks
Secunty, commodity brokers, and services
Mowing and investment companies
Insurance agents, txokers. and service
Real estate
Operators and tessors of buiWings
Lessors, other than bulWings
Real estate agents, brokers, and managers .
Other real estate
SarvtCM
Hotels and other lodging places
Motels, motor hotels, arid tourist courts
Other lodging places
Personal services
Laundnes. dry cleaning, and gannent
services
Beauty shops
Barber shops
Other personal services
Business sennces
Autorrxibile repair and services
Automobtle repair shops
General automobile repair shops
Other automobite repair
Automobile parking and other sennces .
Miscellaneous repair services
Amusement and recreation services, including
motion pictures
Medical and health sendees
Offices of physicians
Other medical and health services
Legal servK»s
Engineering and architectural senrices .
Accounting, auditing, and bookkeeping
Certified public accountants
Other accounting, auditng, and book-
keeprng sen/ices
Other servx»s
Nature ol butkitst not allocable .
49,552
10.751
222
196
10.333
484
38.317
30.569
3.928
1.891
1.909
12,591
1,392
749
643
466
•172
•78
•77
•139
2,566
545
•13
532
•247
1.022
660
362
2.438
288
714
646
1.623
19«,20<
43,004
764
41.332
1.936
153,268
122,356
15,712
7,564
7,636
50,364
5.568
2.
2,572
1,864
•312
•308
•556
10.272
2.180
•52
2,128
2,640
1,448
9.752
1.152
2.856
2.584
•272
6.492
3,732,611
187.891
7.200
42.445
138,246
203,871
3,340,849
2.757.856
83.644
140.694
358,655
2,604,093
273,757
161,148
112.609
60.967
•24.903
•4,230
•2,262
•29,572
259.858
70.601
•12.955
57.646
•25,860
136,027
552,531
329,997
222,534
721,899
155,649
242,842
206,636
•36.206
104,102
6,290
300
•23
42
235
304
5.686
5.063
•248
224
151
6,410
627
357
270
311
•95
•77
•139
457
935
623
312
2.039
168
620
552
1)4,612
12.977
•763
9.970
2.244
15,755
105,680
89,097
•472
7.370
8.941
485,372
39.211
24,065
15.146
13.595
•2.010
•867
•10.698
20.564
97.845
48.076
137.721
48.705
77.864
64.472
•13.392
13.871
2.MS
395
52
343
•219
2.271
1.894
•133
120
124
2,612
368
280
86
•135
•12
•77
•46
341
205
•64
141
344
•59
375
326
•49
•244
42.M7
6.860
3.037
3,623
•9,732
26,395
18.776
•223
4.692
2.704
93,73*
4.685
3.219
1.466
•1,446
•64
•167
•1,215
7.732
10.413
•4,919
5,494
13,380
•7,976
29.674
23.907
•5.767
•3.484
29,614
3.187
•93
132
2,962
•231
26,196
22,434
1,300
1,196
1,266
6,621
1.277
711
566
•363
•169
•78
•116
1.522
290
•13
277
•93
331
495
253
242
1.102
117
362
319
•43
669
1,057,971
45.864
•1.292
2.844
41.728
•373
1.011.741
927.619
20.363
24.229
39.330
105,504
44.232
20.465
23.767
•579
•229
•61
29.638
2.350
•67
2.283
•20
11.677
4.754
917
3,837
1,609
475
1,114
909
•205
8.856
33,128
1.530
•92
16
1.422
314
3134
28.102
2.346
244
592
10,213
1.313
670
643
453
•172
•78
•77
•126
aiso
290
•13
277
•170
1.005
884
570
314
2.023
287
624
556
•31,153
4.580
•177
131
4^72
819
625.754
611.526
7.631
2.750
3.847
1t1,<72
35,480
17.638
17,842
2,491
•1.548
•202
•236
•505
95.023
8,575
•136
8.439
•621
14.086
8.553
3.309
5i44
8.322
2.976
2,423
•553
4,861
(12)
—iUMi
-123.959
3.586
5.176
-132.721
20.276
-119.282
-158,294
24.148
-2.185
15.049
749,394
-1,531
10,511
-14042
8,606
•1.834
•1.816
•-8
•4.966
9,6*3
12,024
■408
11,616
■6,613
-10.069
229.142
190.958
38.184
383.969
20.052
77.049
70258
•6.791
13,654
•This estimate shOiM be used witti caution tiecause of ttie small number or sample returns on which n was based
••The estimate for this cell is not stiown separately because of trie small number of sample returns on wtiich it was based However, trie data are included m the appropriate touUs
'Total receipts tor industries in Finance, insurance, and real estate, and Business receipts tor all other industries
Business Returns/ 1976 • Partnerships
asi
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
|AII figures arc estimales based on samples — money amounis are in tliousands o( dollars]
Industry
Numbef of—
Partner-
ships
Partnerships with 5 or more partners
Business
receipts'
Salanes and wages
Number of
partner-
ships
Payments to partners
Number of
partner-
ships
Interest paid
Number of
partner-
ships
Amount
Depreciation
Number of
partner-
sfiips
Net
income
(less
deficit)
(9)
(10)
(")
Partnerships WKh and Without
Net Income
All indintrlM
Agrlcultura, lomtry, and Hthing .
Famis
Field crop
Vegetable and melon
Fruit and tree nut
Beef cattle feedlots
Beef cattte, except feedlots . . . .
Hogs, sheep, and goats
Dairy farrns
Poultry and eggs
General livestock, except animal spedafty
Animal specialty
Other
Agricijlturai sefvices, forestry, and fishing . . .
Mining
Oil and gas extraction
Other nuning
Constnjction
General contractors
Special trade contractors
Plumbing, heating, and air conditioning .
Painting, paper hanging, and decorating
Masonry, stonewortt, tile setting, and
plastenng
Contractors, not elsewhere dassilied . . , .
Contractors not allocable
Uanulacturing
Lumber and wood products, except furniture
Printing, publishing, and allied industries
Machinery, except electrical
Other manufacturing industries
Transportation, conimunlcation, electric,
gaa, and sanitary Mfvlce*
Transportation
Tnjclung and warehousing
Other transportation
Communication, electric, gas, and sanitary
sefvices
Wholesale and retail tra4«
Wholesale trade
Retail trade
Building materials, ftardware, garden supply,
and mobile home dealers
General merchandise stores
Food stores
Grocery stores
Other food stores
Automotive dealers and service stations
Motor vehicle dealers
Gasoline service stations
Other automotive dealers
Apparel and accessary stores
Furniture and home furnishings stores
Eating places
Drintung places
Liquor stores
Other retail trade
Wholesale and retail trade not allocable
Footnotes al end of tabte-
8,S64
7,946
3,254
590
1,661
51
1,508
•80
259
•95
8,037
7,217
820
1,348
913
435
•81
•13
1,390
267
132
•27
964
1,330
974
278
5,962
1,306
386
80
358
203
•155
265
92
•90
•83
464
211
1,843
•243
•12
794
84,779
78,488
28,385
4,029
21,884
4,318
11,632
•415
3,051
336,328
324,334
11,994
11,353
7,920
3,433
•870
•65
•484
2,014
16,810
1,851
1,306
•165
13,488
14,589
9,144
2,838
6,306
5,445
57,682
14,820
42,862
2,602
664
2,488
1,461
■1,027
2,994
715
•1,786
•493
4,712
3,110
18,364
•2,134
•216
5,578
43,620,897
1,296,728
1,170,348
434,666
36,285
166,138
51,276
167,645
•10,014
228,441
•23,571
126,380
1,831,112
1,578,458
252,654
1,415,225
1,284,132
131,093
•13,541
•11,854
•10,169
95,529
1,490.652
247,812
106,462
•57,895
1,078,483
347,650
281,577
155,796
125,781
66,073
5,626,311
2,979,218
2,647,093
286,323
183,577
269,652
234,667
•34,985
395,858
299,445
•78,518
•17,895
130,272
299,171
688,604
•23,792
•10,285
359,559
36,487
1,265
863
392
•23
249
•11
153
•3
•5
•3
1,291
1,168
123
402
176
226
•81
•13
587
24
50
•24
435
257
120
137
3,690
571
3,119
346
77
280
202
■78
180
85
•12
•83
299
111
1,052
•243
531
5,725,991
34,762
18,099
8,057
•511
4,499
•958
3,022
•250
•85
•150
33,023
20,446
12,577
18,999
14,217
4,782
•196
•1,247
84,852
3,960
18,575
•1,606
60,711
72,850
57,393
50,386
7,007
15,457
356,162
101,199
254,963
26,646
19,340
21,335
18,656
•2,679
18,946
15,527
•2,897
•522
13,374
21,026
91,377
•5,575
37,342
16,425
1,496
1,195
478
•104
296
■8
142
•3
•37
•83
743
507
236
458
161
297
•78
•13
•78
■128
463
22
•17
•5
419
205
162
55
•107
■43
2,202
434
1,768
168
■25
123
61
•62
134
46
235
84
539
•154
865,619
27,109
22,187
7,666
•523
4,935
•168
2,436
•81
■1,055
■533
4,922
9,363
5,294
4,069
21,322
11,677
9,645
■1,687
■676
•1,339
•5,943
21,495
2,257
■1,638
■813
16,787
4,540
3,097
1,369
■1,728
•1,443
55,134
24,661
30,473
2,139
•1,249
4,105
2:
■1,206
2,851
1,864
■293
■694
3,639
2,989
6421
■924
6,156
86,330
4,461
4,209
1,589
231
1,110
51
718
■3
254
•101
1,285
1,006
279
846
529
317
•81
■80
•156
691
183
•13
■4
491
651
477
261
216
2,505
531
1,974
194
46
202
85
■117
151
64
■6
•81
70
83
722
■12
494
5,579,231
126,761
123,158
48,108
2,903
31,592
1,378
17,744
16778
■87
■2,828
3,603
30,262
21,599
49,558
48,679
879
•110
■47
■722
23,066
3,533
•167
■63
19,303
30,488
23,396
8,625
14,771
7,092
34,984
15,741
19,243
2,279
2,011
708
441
■267
3,743
2,626
■531
■586
1,748
1,042
5,508
•185
2,019
93,812
6,939
6199
2,231
436
1,344
•21
1,456
■77
231
■83
•178
740
4,020
3,805
215
467
186
281
1,036
266
132
■27
611
1,060
872
205
667
IS
4,165
609
3,556
284
67
329
176
•153
•13
•83
222
187
1,438
•243
■12
586
136,833
128,874
54,270
3,493
24,861
•1,219
23,194
■38
17,004
■1,144
126,540
108,645
17,895
18,020
15,160
2,860
■277
•109
•320
2,154
44,399
6,037
3,060
•907
34,395
51,406
35,092
8,549
26,543
16,314
58,032
22,903
35,129
3,247
2,040
1,674
1,207
■467
2,250
1,648
•369
•233
1,740
1,472
15,027
■671
■190
6,818
112)
1,131,138
-115,324
-106,997
23,872
-4,974
-63,174
924
-43,690
■2,116
5,329
■374
-500,911
101,109
-602,020
89,258
79,852
9,406
•-106
■239
■-186
9,459
47,837
4,453
15,559
■13,192
14,633
-1,543
21,874
-6,086
27,960
-23,417
227,706
75,859
151,847
19,303
12,730
10,662
9,476
•1,186
10,458
6,060
■4,587
■-189
9,311
12,808
48,495
•1,623
•-523
26,980
382
Business Returns/ 1976 • Partnerships
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries — Continued
[All figures are estimates based on samples — money amounts are in thousands of dollare]
Partnerstiips with 5 or more partners
Number ol-
Business
receipts'
Salanes and wages
Paymenls
0 partners
Interest paxi
Depreciation
Net
Ifxlustry
Partnet-
ships
Partners
Number ol
partner-
ships
Amount
Number of
partner-
ships
Amount
Number of
partner-
ships
Amount
Number of
partner-
shrps
Amount
(less
delicitl
(1)
12)
13)
(4)
(5)
(6)
17)
(8)
(9)
(10)
(11)
(12)
Partnerships Wtth and Without
Net Income
Fkunct, Insurance, and real estate
Finance
Banking, and credil agencies other than
banks
Security, commaWy brokers, and sennces
Insurance agents, txokers, and service
Real estate
Operators and lessors of buildings
122,941
47.046
546
1.010
45.490
299
75,596
62,262
7,118
3,063
3,153
18,529
2.344
1.299
1.045
443
•42
•77
•78
246
3.409
142
*.?
139
•156
3.069
1.946
961
985
3,324
276
1.044
927
117
2.376
•13
2,423,550
1,254.697
10.631
20,242
1.223.824
7.575
1.161.278
985.428
80.687
43.054
52109
245,033
39.323
21.579
17.744
4.588
•285
•770
•390
3.143
34,734
1,245
•18
1,227
•782
50.642
23.130
11.786
11.344
35.968
1.848
14.105
13.372
733
38.668
•65
17,810,513
4.043,837
450.842
2.175.558
1.417.437
999.671
12.767.005
11.335,360
142.719
341.261
947,665
13.799,751
1.215,411
665,020
550,391
87.243
•36.971
•9.183
•5.062
•36.027
657.516
40.584
■7.105
33.479
■16,311
633,470
2,279,053
1,333,073
945,980
5,045.726
577.705
2,892,242
2,818.325
73.917
354,490
■2,955
19.342
979
80
239
660
141
18.222
17.148
307
390
377
9,462
1,687
1.050
637
328
•42
•77
•78
•131
503
772
1.582
759
B23
3.091
108
944
627
117
419
•13
1,200,118
528.462
22,946
498.065
7,451
73,832
597.824
544.862
3.315
15.352
34.305
3,924,792
238.145
122,480
115.665
16.821
•8,368
•791
•2.943
•4.719
73,567
150,730
598,572
303,354
295,218
1.320.047
184,718
1,231,382
1.209.716
21.666
107,512
•433
7,360
2,532
•79
360
2,093
77
4,751
4.163
159
216
213
3,485
645
340
305
•123
•14
•77
■32
275
444
455
155
300
655
69
500
441
•59
•88
•13
311,390
181.325
•3.004
134.185
44.136
7146
122.919
111.073
1.022
3.758
7.066
415,188
14.305
8.249
6.056
•6.764
•499
•5.268
•997
14.909
12.428
66.772
44.350
22.422
115.517
13,979
144,645
136,057
•8,588
•24,550
•78
65,967
12,127
121
288
11.718
65
53.775
47.456
2.583
1.799
1.937
9,924
1.808
1.052
756
186
•17
•169
2126
101
101
•77
1.189
1.051
387
664
1.691
143
591
539
•52
%1
4,77>,53«
464.194
15.204
252300
196.690
599
4.313.745
4.031.703
55.738
74.214
152.090
505,574
215.508
98.344
117164
931
•327
•604
158.018
2.982
2.962
•262
38.085
34,882
4,183
30,699
10,567
1.313
12.154
11.974
•180
30.872
63,232
3.230
190
226
2.814
131
59.871
55.532
2.800
747
792
12,880
2,065
1.134
931
212
•42
•78
•92
2,605
114
•3
111
•156
1,628
1,348
636
712
2.994
181
940
823
117
637
•13
3,104,362
52.366
2.476
10.159
39,731
2,225
3,049,771
2,981,753
17,845
22,053
28,120
1,015,232
157,953
84,002
73,951
5,386
•2.074
•259
•3.053
440.442
7.702
•17
7.685
•152
237.328
34.892
8.790
26.102
59,446
5,153
31,885
31,307
578
34,893
•21
-1,942,383
111.570
16.047
188.486
-92.963
242.446
-2.296.399
-2,068.596
-22.939
-101.955
-102.909
Servlcet
Hotels and other lodging places
3,32«,236
-124.761
Motels, motor hotels, and tourist cot5ts
Ott>er lodging places
-28,361
-96.400
80
Laundnes. dry cleaning, and garment
•3.575
•-109
•-652
Other persona) services
•-2734
-211.539
Automobile repair and services
Automobile repair shops
General automobile repair shops
Other automobile repair
Automobile parking and other sendees
Miscellaneous repatr services
Amusement and recreation sennces, including
857
•1.144
-287
•839
-226.559
632.075
554.382
77.693
Legal sennces
Engineering and architectural sennces
Accounting, auditing, and bookkeeping
services
Certified public accountants
Other accounting, auditng, and book-
2.444.283
79.516
734.475
710.698
23.777
-3,030
Mature of business rwt tilocabla
•262
•This estimate should be used with caution because of the small number o( sample returns on which i1 was based
* 'The estimate lor this cell is not shown separately because of the small number ol sample returns on which it was based However, ttie data are included in the appropriate totals.
'Total receipts (or industnes m Finance, insurance, and real estate, and Business receipts for all other industnes
Business Returns/ 1976 • Partnerships
383
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
[AH ligires are estJmales based on samples money amounts ge in Ihousands ol ddlafs]
Industry
All active partnefstilps
Number ot—
Partner-
shcps
Partners
Business
receipts'
Salaries and wages
Number ol
par^wr-
ships
Payments to partners
Number of
partner-
stiips
Amount
Interest paid
Number of
par^ier-
st^
Depreciation
Number of
parttier-
sttips
Net
income
(less
deficit)
(1)
(4)
(7)
(9)
(10)
(11)
Partmrahlpa With Nat Inconra
Al Induitiiu
Aatciiltiira,
Farms ...
Field crop
Vegetable and melon
Frut and tree nut
Beef cattle (eedlots
Beef cattle, except feedlots
Hogs, sheep, and goats
Daiy farms
Poumy and eggs
(seneral livestock, except animal specialty
Animal specialty
Other
Agncultutal services, forestry, and fishing . . .
Oil and gas extractian
Other mWng
CCMWilUCUOII • *
General contractors
Special trade contractors
Ptumbing, heatng, and air corxftioning .
Painting, paper hanging, and decorating
Masonry, stonewortt, tile setting, and
plastering
Contractors, not elsewhers classified . . . .
Contractors not allocable
MaiiufscturlnQ
Lumber and wood products, except furniture .
Printitig, publishing, and allied industries
Machinety, except electhcal
Other manufacturing industries
Trimportallon, communication, alacMc,
OM, and saiittiiy aervlcat
Transportation
Tnjcking and warehousing
Other transportation
Ckxnmunication, electnc, gas, and sanitary
Wholesale trade
Retail trade
Biilding 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
Gasoline service stations
Other automotive dealers
Apparel and accessory stores
Furniture and home furnishings stores
Ealing places
Drinlung places
Liquor stores
Other retail trade
Wholesale and retail trade not allocable
Footnotes at end ot tatite-
e7«,6«9
76,(41
67,159
31.396
2,
4,818
295
10,843
3,266
11,248
1.132
•195
■351
955
9.482
10,743
9,150
1,593
46,555
15.869
30.638
3.780
4.473
4,243
18,142
•48
20,020
5.146
3,362
1,533
9,979
10,276
8,036
5,153
2.883
2.240
134,255
23.946
110.027
6,562
2,791
16,093
11,469
4,624
19,181
4,160
10,416
4,605
7,111
8.203
15.754
5.192
3.456
25.684
•282
3,090,007
197,642
175,308
81,583
7,403
13.1
4.660
27,685
7,984
25,939
2,614
•544
•792
2,406
22,334
220,2(1
212,394
7,887
103,206
37,527
65,583
7,
9,408
8,730
39,457
•96
51,254
12,544
8,556
3,432
26.722
27,506
20.013
11.672
8.341
7,493
321,325
63,244
257,361
15.652
6.795
36.115
25,885
10.230
43,175
9,302
23,567
10,306
17,488
18,796
41.962
12,189
7,333
57.856
•720
121,553,114
9,(40,73(
8,735,175
3,627.517
532,269
587.642
105.178
1,707,330
341,281
1.337.814
276.977
•27,047
•36,037
156,083
1,105.563
4,541,(09
3,205,487
1,336,322
10,750,766
7.506,067
3.238,749
553,378
263,310
362,720
2,059,341
•6,950
6,447,3(9
1,053,592
500,820
327,975
4,565,002
2,040,012
1,617,559
822,238
795,321
422.453
39,906,111
14,192.294
25.684.792
1.961.649
771.304
5,040,809
4,192,156
848,653
6,806,278
3,023,663
2,868,600
914,015
1,234,697
1,599,454
2,927,569
402,439
903,901
4,036,692
•29,025
225,(91
7,194
2,934
1,234
•106
244
•6
611
•85
320
114
•17
197
4,260
3,116
2,431
685
17,295
5,136
12.134
1.223
1.272
1,951
7,688
•25
7,193
1,747
1,026
703
3,717
4,821
3.780
2.413
1.367
1,041
77,435
10,999
66,232
4,367
1,970
9,930
7,467
2,463
11,163
2,425
6,339
2,399
4.754
4,679
11,153
3,050
2.292
12,874
•204
10,766,465
142,534
52,233
19,782
•5,097
7,400
•859
7,312
•1,392
3,372
2,608
•229
4.182
90.301
130,429
79,118
51,311
428,017
161,453
264,980
26,814
28,969
46,574
162.623
■1,584
334,372
55,152
66,861
22,020
190,339
252,511
196,662
145,513
51.149
2,321,547
510,529
1,809,770
133,390
56,258
292,309
225,527
66,782
280,642
104,656
119,221
56,765
108.493
114,938
419,228
46,303
38,207
320,002
•1,248
«7,52(
6,255
4,508
1,717
298
320
•32
578
•193
1,154
•124
•5
•15
•72
1,747
1,445
1,048
397
8,753
3,045
5,708
522
840
537
1,175
2,331
2,125
1,746
1,029
717
379
30,296
5,191
24,929
2,246
3,409
2.303
1,106
3.536
974
1,700
862
1,802
1,924
3,219
1,001
1,084
5,853
•178
1,«(0,44(
(5,256
65,117
27,827
4.610
4.235
•1.052
6,794
•1,135
10,995
•965
•9
•216
•7,279
20,141
20,737
10,352
10,385
144,416
52,338
92,078
7,564
13,847
7,973
62,694
106,(40
24,221
15,406
14.239
52,974
26,719
22,162
15,428
6,734
4,557
450,799
118,944
328,745
33,475
10,944
48,827
36,315
12,512
55,218
19,804
23,342
12,072
24,274
31,782
37,790
7,186
8,475
70,774
•3,110
342,245
46,603
40.630
18,514
1,511
2,411
133
6,597
1,955
8,310
668
•41
■117
373
5,973
2,393
1,575
818
24,786
9,775
14,998
2,148
1,627
1,633
9,590
■13
10,471
3,220
1,228
931
5,092
5,822
4,790
3,513
1,277
1,032
6(,933
11,745
56,995
4,089
1,160
7,067
5,199
1,868
10,623
3,194
4,473
2,956
4,109
4,256
8,504
2,638
2,164
12,385
■193
3,(45,159
346,140
330,450
168,403
13,303
22,445
2.287
56,316
6.371
54.806
2.837
■490
•358
2,834
15,690
(7,565
67,866
19,679
92,705
76,437
16,207
2,278
1,119
1,419
11,391
•61
51,237
15,657
3,686
2,146
29,748
48,3(7
30,876
12.842
18.034
17.511
215,196
64.042
150.851
15.366
5,447
17,514
13,766
3,748
37,654
23,775
S,964
7,915
8,761
10,481
22,866
6,626
5,078
21,058
■303
516,466
67,049
68,731
26,447
2.417
4,369
210
9,672
2,876
10,353
1,040
•195
•274
878
8,318
6,264
5,055
1,209
34,412
11,045
23,342
3,211
2,839
3,481
13,811
•25
17,171
4,570
2,282
1,520
8,799
8,376
6,790
4,353
2,437
1,586
110,148
17,022
92,856
5,683
2,483
14,250
10,192
4,058
16,270
3,425
8,731
4,114
5,392
6,690
13,764
4,653
3,044
20,627
•270 1
4,322,619
710,4(6
660,131
346.494
31.255
33.852
2.824
82.239
25,917
119,031
9,715
•378
•1,143
7,283
50,355
282,049
190,992
91,057
1(6,604
113,922
72,485
6,682
4,261
6,591
54,951
•197
178,166
52,105
10,188
8,945
106,928
134,516
95,215
49,565
45,650
39,301
361,906
102,002
259,259
21,349
6,555
39,795
29,643
10,152
42,714
14,154
19,358
9,202
10,986
13,539
56,589
9,928
6,481
51,323
•645
(12)
24,920,192
2,048,305
1,833,473
978^25
98,627
139,322
7,440
201,898
84,081
255,693
35,762
•3,032
•1,983
27,410
214,832
1,966,616
1,754,988
211,628
1,447,057
864,274
581,005
73,393
64,278
77,679
365,655
■1,776
940,208
139,155
103,871
65,610
631,572
273,316
196,590
97,855
98,735
76,726
2,861,318
836,352
2,023,324
274,098
200,723
73,375
385,070
113,178
176,737
95,155
137,846
151,992
312,604
59,275
60,748
404,368
•1,642
384
Business Returns/ 1976 • Partnerships
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
[All figures are estmales based on samples — money amounts are in thousands ol dollars]
Industry
All active partnefshtps
Number of—
Partner-
snips
Partners
Business
receipts'
Salanes and wages
Number ol
partner-
strips
Payments to partners
Number of
partner-
stnps
Interest paid
Number ol
partner-
ships
Depreciation
Number of
partner-
st>ips
Net
income
(less
defol)
(2)
(5)
(10)
I")
Partnerships With Net Income
F)runc«, ln«uranc«, and real estate
Rnance
Banking, and credit agencies other than
banks
Secunty. commodity brokers, and services
Holding and investment companies
insurance agents, brokers, and sennce
Real estate
Operators and lessors ol buildings
Lessors, other than buildings
Real estate agents, brol(ers. and managers .
Other real estate
Services
Hotels and other lodging places
Motels, motor hotels, and tounst courts
Other lodging places
Personal senrices
Laundnes, dry cleaning, and gannent
sennces
Beauty shops
Barber shops
Other personal services
Business sennces
Automobile repair and senrices
Automobile repair shops
General automobile repair :;hops
Other automobile repair
Automobile parfung and other services .
Miscellaneous repair senrices
Amusement and reaeation services, including
motion pictures
Medical and health sennces
Offices of physicians
Other medical and health services
Legal services
Engineenng and architectural services . .
Accounting, auditing, and bookkeeping
services
Certified pubic accountants
Other accounting, auditing, and booit-
keeping services
Other services
Nature ol bualnea* not alloeaMe ,
235,395
61.242
2,323
1,297
57.622
7.363
166.790
135.340
15.941
7,989
7,520
145,699
8.034
4.511
3.523
17.21
5,252
4.507
2,073
5,387
20,060
14,895
10,670
6,616
4,054
4,225
5,980
7,276
15,870
B,054
7,816
24,985
4,4«3
9,213
6,406
2,807
17,682
1,734,439
896,680
13,669
16,914
866,097
23,263
814,496
698,243
65,203
23,165
27,885
434,265
31,675
19,802
11,873
37,44
11,716
9,272
4,532
11,921
56,473
32,326
22,032
13,371
8.661
10.294
12.941
28.108
50.315
27.346
22.969
87.977
11.116
33.092
26.621
6,471
52,801
20,505,914
4,463,331
537,981
1,791,772
2.133,578
1,994,210
14.048.373
10.446.438
423.878
1.050.510
2127.547
27,506,945
1,654.268
841.103
813.165
1.075.680
385,795
177,536
85,897
426,452
1,626,197
1,211,823
837,613
479,796
357,817
374,210
350,976
1,164,996
5,126,378
3,110,865
2,015,513
8,410.546
1.360.180
4.022.085
3.755.232
266.853
1.503.816
■13,430
28,581
2.384
663
408
1,313
4.438
21.759
17.327
629
2,985
80,043
4,740
3,185
1,555
8,415
2,663
2,485
762
2,505
5,600
4,437
3,385
1,748
1,637
1,052
1,429
3,439
12,994
6,913
6,081
22,691
2,277
7,349
5,634
1.715
6.672
1,186,462
503,689
32,557
461,730
9.402
195.755
487.018
354,935
1,702
100,475
29.906
5,970,160
231.724
135.223
96,501
168,091
69,741
42,614
13,931
41.805
220.501
81.997
60,562
28,501
32,061
21,436
18,322
177,785
1,042,747
558,327
484,420
1,915,812
316.370
1.563,360
1,475.347
88,003
233,461
■433
10,625
2,070
408
390
1,272
1,305
7,250
4,913
445
1.371
521
23,146
1.502
752
750
3,567
951
1,138
•453
1,025
2.548
2.301
1.976
1.206
770
325
782
1.361
2.409
839
1.570
3.100
527
2,589
2144
445
2,460
284,347
136,674
6,901
115,041
14,732
41,888
106,785
45,054
1,044
47,189
12,498
861,252
20,808
11,820
8,988
49,037
7,483
12,402
•11.021
18.131
45.240
37.220
33.666
17.934
15.732
3,554
9,877
20,578
153,338
82,282
71,056
193,034
30,449
240,569
210,909
29,660
61,102
117,489
14,181
1,107
366
12.708
2,
100,469
87,425
4,040
4,327
4,677
65,736
6,403
3,816
2,587
6,848
3.017
1.781
•308
1.742
8.985
7.459
4.847
2.664
2.183
2,612
2,581
2.854
7.555
3.083
4.472
10.394
2.261
4,415
3,491
924
5,981
2,626,676
407,704
24.819
241.957
140.928
7.289
2.211.683
2.036.975
26.376
47.848
98.484
377,009
130156
75.818
54,338
11.515
5.072
1.408
•680
4.355
68.686
20.758
6.636
3,528
3,108
14,122
2.699
22.305
44.071
7.981
36.090
20.738
5,254
17,228
16,370
858
33.599
155,920
8,241
937
344
6,960
4,864
142,815
125,543
10137
4,543
2,592
117,101
7.605
4.353
3.252
14.890
3.814
1.532
4.756
14,867
12,M7
9,177
5.675
3.502
3.130
4.732
5.057
13.448
6,575
6,873
21.337
3.074
7.592
5.504
2.088
12.192
1,615,803
34,001
4.638
9,120
20,243
9,949
1,641,853
1.587,394
22,776
20,668
11.015
783,056
129,304
80,517
48,787
43,645
21,455
5.121
1,444
15,625
200.443
63.123
15.353
8.857
6.496
47,770
6,830
80,687
68.979
23.667
45.312
99.612
12.449
46.539
43.268
3.271
31.445
(12)
5316,550
2.029,037
47.850
299,509
1,681,678
536,626
3,250,887
2,380,100
230,598
216,124
424.065
9,56«,2S<
294.871
139.168
155.703
223.631
62.940
43,868
23.571
93.252
499.369
221.469
153.127
94.762
58.345
68.342
81.133
229.970
2.079.521
1.573.311
506.210
4.137,501
276,312
1.161,944
1,061,744
100,200
360,537
'Ttiis esttmate should be used with caution because ol the small number of sample returns on which il was based
"Trie estimate for ttiis cell is not shown separately tjecause of trie small number of sample returns on wtrich n was teased. However, the data are included m trie appropnale totals.
■Total receipts tor industries in Finarxie. insurance, and real estate, and Business receipts lor all otrier industries
Business Returns/ 1976 • Partnerships
385
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
[All figures are estmales based on samples monsy amounls are in Itmisands of dollarsl
Industry
Partnenhlps With N«t Income
M imlintilM
Agriciiltiin, fomtiy, and MUng .
Fanns
Field crop
Vegetable and melon
Fnjit and tree nut
Beef cattle feedlots
Beef cattle, except feedlots ....
Hogs, sheep, and goats
Dairy farms
Poultry and eggs
Ger>efal livestock, except animal spedalty
Animal specialty
Othef
Agricultural services, fofestry, and fistiing ...
Oil and gas extraction
Otiief mining
Censtnictlon
General contractors
Special trade contractors
Rumtxng, heating, and air conditioning .
Painting, paper hanging, and decorating
Masonry, stoneworK tie setting, and
plastefing
Contractofs, not elsewhere classified ....
Contractors not allocable
Number of—
Partner-
ships
Haflufacturing
Lumber and wood products, except furniture .
Pnnting, publistiing, and allied industries
Machinery, except electrical
Other manufacturing industries
Twwpoftjtlont cofflmunlcaUon, attcMCi
gu, and unitary itrvlcta
Transportation
Tnjdong and warehousing
Other transportation
Communicabon, electnc, gas, and santtary
services
Wholesale trade
Retail trade
Building materials, hardware, ganjen supply,
and mobile horne dealers
General merchandise stores
Food stores
Grocery stores
Other food stores
Automotive dealers and service stations
Motor vehicle dealers
Gasoline service stations
Other automotive dealers
Apparel and accessory stores
Furniture and home furnishings stores
Eating places
Dnnking places
Liquor stores
Other retail trade
Wholesale and retail trade not allocable
S&JK»
47,990
22,027
1,724
3.012
•243
7,405
2,297
9.173
963
•118
•261
767
7.879
3,N1
2,991
840
40,957
13,092
27,817
3,446
4,126
4,023
16,222
•48
15,523
3,904
2,574
1.
7,757
8,406
6,859
4,603
2,256
1,547
112,2M
18,676
93,408
5,303
2,149
13,670
9.527
4.143
16.650
3.645
9,357
3,648
6,069
7,194
12,569
4,696
3,104
22.004
■204
Partners
906,408
111,738
95,980
44,054
3,448
6,024
•486
14.810
4,594
18,346
1,926
•236
•522
1,534
15,758
7,6«2
5,982
1,680
81,914
26,184
55,634
6,892
8,252
8,046
32,
•96
31,046
7.808
5,148
2,576
15,514
16,812
13.718
9.206
4.512
3.094
224,576
37.352
186.816
10.606
4.298
27.340
19.054
8.286
33,300
7^90
18.714
7.296
12.138
14.388
25.138
9.392
6.208
44,008
•408
receipts'
82,939,033
6,388,946
5,612,354
2,306,811
292,622
326.012
•54.457
1.171.498
220.296
941.843
171,741
•27,004
•31,849
68.221
776,592
2,005,997
1,179,548
826,449
8,784,139
4,071,242
2.705.947
485,142
221,493
288,733
1,710,579
•6,950
3,900,834
666,184
307,848
206,938
2.719.664
1,353,852
1.040.247
556,426
483,821
313.605
2«,23«,9»1
7.635.749
18,384,792
1^65,427
411,412
3,645,861
2,959.261
686.600
5.339.110
2.096.400
2,494.952
747.758
874,420
1,000,106
1,765.748
343.382
762.974
2.976.352
•19.450
Partnerships with 2 partners
Salaries and wages
Number of
partner-
ships
(4)
164,415
5,491
2,065
774
•106
•103
400
•82
•302
•106
•172
3,426
978
645
333
15,194
4.218
10,951
1,092
1,158
1.829
6.872
•25
5,392
1.445
805
599
2.543
3,881
3.181
2.069
1.112
700
64,218
8^09
55.803
3.381
1.411
8.415
6^15
2.200
9.821
2.030
5,872
1.919
4.114
3.985
9^79
1657
1.977
10,763
•204
(6)
4,050,858
96,202
33,110
11,594
•5,097
•2,689
4,907
•1,142
•2,588
•1,430
•3,368
63,092
48,394
21,192
27,202
346,916
116,754
228,578
22,641
26,575
139,377
•1,584
192,625
41,629
44,372
15,544
91,080
142,026
106.948
79.078
27.870
35,078
1,529,294
288,968
1^39,078
76.394
26.138
200.683
148.527
52.156
219.774
66,073
108,181
45,520
72,659
70,179
278,059
36.102
31,654
227.436
•1.248
Payments to partners
Number of
partner-
ships
57,239
3,288
2,163
865
257
•113
593
•35
■5
•15
•12
1,125
452
362
90
7,322
2,458
4,864
516
671
505
3,172
3,487
864
563
612
1,448
1,736
1,522
943
579
•214
22,0»«
3,534
18,450
1,535
528
2,382
1.451
931
2.646
740
1.447
459
1^60
1,399
2.449
834
936
4.481
•100
850,083
39,203
25,876
13,417
•2,324
•941
4,462
•522
3,385
•371
•9
•216
•187
13,327
7,
4,865
2,526
101,877
33,137
68,740
7,067
10,394
6,972
44,307
56,789
14,552
10,717
11,260
20,260
19,573
17,641
12,689
4,952
•1,932
273,980
65,509
206,479
16,243
5,870
28,414
19,406
9,008
38,855
12.664
19.306
13.763
17.890
25,961
5,902
7,370
44,211
•1.992
Interest paid
Number of
partner-
ships
(8)
234,189
34,848
29,826
13,446
1,085
1.648
•88
4,715
1,320
6,615
578
•41
•104
•186
5,022
1,164
779
385
21,376
8,164
13,1
2.009
1,447
1,509
8,234
•13
8,205
2,529
973
749
3,954
5,138
4,349
3^34
1.115
787
57369
9.031
48.723
3.475
719
5.829
4,095
1,734
9,173
2.771
4.120
2.282
3,674
3,755
7,128
2.463
1.911
10.596
•115
1,459,424
221,218
209,335
103,154
6,511
14,728
•1,142
36,598
3,062
39,926
2,173
•490
•353
•1,198
11,863
38,299
25,942
12,357
61,099
47,273
13,765
1,969
980
1,212
9,604
■61
34,899
13,347
2,755
1,627
17,170
35,266
20,792
9,992
10.800
14.474
142,880
34.273
108.317
11,093
2,471
13.180
10061
3,119
27,379
15,641
4,980
6.756
6.540
7.967
15.225
5,233
4,027
15.202
•290
Depreciation
Number of
partner-
ships
(10)
381,339
49,485
42,638
18,995
1,635
2,776
■163
6,606
2,065
8.534
872
•118
•184
690
6,847
2,246
1,437
809
30,880
9,688
21,167
2,877
2.646
3^61
12,383
•25
13,352
3,406
1,729
1,275
6,942
7,261
5,947
3,683
2,064
1,314
92,647
13,514
78,941
4,551
1,854
12,001
8,422
3.579
14.103
2,936
7,920
3^47
4,607
5.710
11.403
4.234
2.769
17,709
•192
(11)
2,070,611
475,820
437,161
229,779
15,621
19,601
•1,636
53,842
16,803
68,517
7,241
•362
•1.005
2,754
38,659
100,217
48,689
51,528
125,771
62,698
62,876
5,972
3,820
5,678
47,406
•197
130,315
39,227
5,283
5,847
79,958
104,414
72.663
37.406
35^57
31,751
249,796
60,910
186,314
12,845
3.'
29.409
21,300
8,109
32.118
7.822
16.863
7.433
7.810
10.180
40,203
8,129
5.455
39.076
•572
Net
income
deficit)
(12)
10,926,029
1,324,429
1.162,318
624,736
54,668
82,043
•3,373
123,951
54,730
178,206
24.903
•2,985
•1,705
11,018
162.111
(73,750
735,445
138,305
1,006,973
509,407
495,788
62.482
58.039
67.996
307,271
•1,778
632,222
92,762
64,482
39,055
435,923
173,462
117^25
71,174
46,051
56,237
2,016,742
530,904
1,484,239
114,514
32,274
217,490
154,078
63,412
320,757
86.271
154.936
79.550
101.243
110,462
166.316
52.870
50.915
297,398
■1,599
Footnotes at end of table.
386
Business Returns/ 1976 • Partnerships
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries — Continued
(All figures are estimates based on samples money amounts are in thoosands ot dollars)
Partnerships with 2 partners
Number of-
Business
receipts*
Salaries and wages
Payments to partners
Interest paid
Oeprecialion
Net
Industry
Partner-
ships
Partners
Number of
partner-
ships
Amount
Number ot
partner-
ships
Amount
Number ol
partner-
ships
Amount
Number ol
partner-
sh*>s
Amount
(less
deficit)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(81
(91
|10)
(11)
(12)
Partnership* With Net Income
110,626
21,439
1,379
431
19,629
5,580
63,607
67,808
6.209
5.815
3.775
105,692
5.006
2.630
2.176
14,894
4,335
4,327
1,687
4,545
13,971
13,199
10,000
6.469
3.511
3,199
5,329
4,712
10.647
4.969
5.678
14.436
3.197
5.890
3.531
2.359
14.411
•12
221,252
42.878
2.758
862
39.258
11.160
167.214
135,616
12,416
11,630
7,550
211,3(4
10,012
5.660
4.352
29.768
8.670
8.654
3.374
9.090
27.942
26.398
20,000
12.976
7,022
6,396
10,658
9,424
21.294
9,936
11,356
28.872
6.394
11,780
7,062
4,718
28,822
•24
6,S3«,7»3
645,842
64,723
32,197
548,922
874,046
5,016,895
3,215,476
143,666
613756
1,043.997
9,718,016
616.476
339.963
476,513
786,646
255,543
166,912
68,506
297,686
876.856
965.051
749.562
459.463
290.079
235.489
293.953
570.967
1.963.232
1.022.323
930.909
1.624,591
381,710
556,225
447,633
110,592
866,287
•10,475
14,1(4
1,163
515
132
516
3,610
9,391
6,560
•155
2,400
256
55,099
2,914
1,941
973
7,219
2,003
2,461
•664
2,071
4,168
4,022
3,138
1,723
1,415
864
1,176
2,585
6,772
4,382
4,390
12,620
1,563
4,399
3,055
1,344
5,439
271,558
16,476
7,925
3,595
4,956
90,576
164,502
80.575
•143
70.266
13518
1,423,843
66.966
46.576
40.390
125.929
46.495
40.613
•13131
25.490
115.994
71.156
55.023
26,644
26,179
16,133
14,175
70,132
346,165
150,912
195,253
290.537
46,920
165,082
121,695
43.387
91,787
4,3(2
810
•350
•13
447
774
2796
1,567
•159
847
225
14,4((
661
272
369
2,734
502
1,114
•298
820
1,652
1,839
1,657
1,169
•486
•182
613
893
1,604
539
1,065
1,079
331
1,250
951
•299
1,832
7t,2S*
12,751
•4,403
•577
7,771
17,682
46,626
13,441
•399
27,483
7,503
272,011
5,656
2,932
2,724
32,777
3,957
10,953
•5,385
12,462
22,005
24,641
23,665
16,006
•7,677
•756
9,143
6,926
70,671
30,112
40,559
24,421
10,086
40.142
26.661
•13,481
25,641
59,(32
6,668
752
57
5,679
2,380
50,564
43,561
1,692
3,136
2,175
45,947
4,054
2,349
1,705
5,616
2,303
1,679
•231
1,405
5,680
6,447
4,578
2,614
1,964
1,669
2,399
2,211
5,122
2,020
3,102
5,439
1,584
2,672
1,892
760
4,521
•12
771,101
52,442
7,895
1,273
43,274
5,644
712,615
629,115
9.501
26,714
47,485
1H41(
51,060
27,914
23,146
9,634
3,930
1,322
•507
3,875
26,043
16,260
6,004
3,446
2,556
10.256
2,476
6,546
21,686
4,226
17.458
5.430
2.132
2.551
2.163
368
10.596
•244
I0,77(
4.113
614
125
3,374
3,896
72,769
63,520
4,487
3,622
1,140
•4,(78
4.816
i810
2.006
12.655
3.871
3.634
1^23
3,927
10,144
11,087
6,674
5,546
3,126
2,413
4.313
3.534
9.408
4.309
5.099
11.942
2.066
4.771
3.054
1.717
9.942
•12
536,727
9,672
1,805
165
7,702
5.829
521.226
492.461
8.270
14.612
5.8«3
347,539
53.779
32.514
21.265
33.006
14.929
4.781
1.155
12.143
75.672
42.521
14.082
8.469
5.613
26.439
6.168
47.474
34.272
10,654
23,416
20,999
4,923
7,877
6,149
1,728
20,626
•12
finance
Banking, and credit agencies other than
banks
Security, commodity brokers, and sefwes . - ,
425,040
17,921
18,563
368,556
Insurance agents, brokers, and service
213,502
1,146.697
Operators and lessors ot buildings
Lessors, other than buildings
ReaJ estate agents, brokers, and managers . .
737,811
80,420
134.637
193.629
StrvicM
3,112,910
Hotels and other kxloing places
Motels, motor hotels, and tourist courts
165,913
61,319
104,594
Personal services
Uundries. diy cleaning, and garment
173.907
48,222
41.168
20.795
Other personal services
Business services
63.702
259244
187.837
143.743
General autorTX)bil6 repau' shops
93.063
Other automobile repair
Automobtle parking and other services
Miscellaneous repair services
Amusement and recreation services, inckiding
50.660
44.094
69.135
96.983
835.576
Offices of physicians
555.346
280.230
602,181
Accounting, auditing, and bookkeeping
senrices
106,871
220,248
171.504
other accounting, auditing, and l)00k-
keeping services
Other services
Natura of buafawu not aUocaM*
48.744
193.015
•302
'This estimate should be used with caution because of the small number of sample returns on which it was tMsed.
* 'The estimate for this cell Is not shown separately because of the small number of sample returns on which A was based. However, the data are included in the appropriate totals
■Total receipts tor industries in Finance, insurar>ce. arKl real estate, and Bu$ir>ess receipts for all other industries.
Business Returns/ 1976 • Partnerships
387
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
[All figures are astjmales based on samples money amounts are in maaands ol doHars]
Indusliy
Partnarshlps With Nat Income
ABIndurtlM
Agilcultura,
Farnis ...
Field crop
Ve^table and melon
Fruit and tree nut
Beef cattle leedlots
Beel cattle, except feedlots
Hogs, sheep, and goats
Daily farms
Poultry and eggs
General livestock, except animal spedalty
Animal specialty
Other
Agricultural services, forestiy. and fishing . . .
Mining
Oil and gas extraction
Other mining
Conttnictlon
General contractors
Special trade contractors
Plumbing, heating, and air conditioning .
Painting, paper hanging, and decorating
Masonry, stonewort;, tile setting, and
plastering
Contractors, not elsewhere dassilied ....
Contractors not allocable
Mmulictiirtng
Lumber and wood products, except furniture ,
Printing, publishing, and allied industries
Machinery, except electrical
Other manufacturing industries
Trmportatkxi, cofflminlcatlon, electric
gn, and nnltiry tervlcet
Transportation
TojciOng and warehousing
Other transportation
Communication, electric, gas, and sariitary
senrices
WlMtanle and retail Ind*
Wholesale trade
Retail trade
Building matenals, 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
Gasoline service stations
Other automotive dealers
Apparel and accessory stores
Furniture and hon>e furnishings stores
Ealing places
Drinking places
Liquor stores
Other retail trade
Wholesale and retail trade not alkjcable
Number of-
Partner-
ships
101,M4
13^9
12,252
5,934
4«2
1,097
•37
2,269
581
1,551
•85
•90
•146
1,013
1^7
1,089
218
4,116
1,973
2,143
247
•245
•204
1.447
2,970
853
452
181
1.484
««2
506
365
141
376
13,619
3.156
10.463
724
414
1.641
1,355
286
1,998
368
807
823
546
491
1,598
265
283
2,503
303,612
39,795
36,756
17,802
1,386
3,291
•111
6,807
1,743
4,653
•255
•270
•438
3,039
3,921
3,267
654
12,34*
5,919
6.429
741
•735
•612
4,341
a,9io
2,559
1,356
543
4,452
2,646
1,516
1,095
423
1,128
40,857
9,468
31,389
2.172
1.242
4.923
4.065
858
5.994
1.104
2.421
2.469
1,638
1,473
4,794
795
849
7,509
receipts'
(3)
17,999,411
1,79$,3«1
1,626,112
587,287
153,853
132,983
•15,626
345,219
49,763
236,102
•73,454
•4,
•27,637
169.269
671,509
442.196
229.313
1,«53,1M
t.516.674
336.524
46.721
•23.960
'54.626
211,217
821,962
206,057
42,737
43,574
529,594
267,245
231,365
89,617
141,548
55,880
6,255,929
2,538.965
3.716.964
304,479
151,864
898,370
920,846
77,524
806,253
422,792
241079
141,382
170.376
177.176
435.422
40.673
103.915
628.436
Partnerships with 3 partners
Salaries and wages
Number of
partner-
ships
(4)
1,120
576
232
•106
•193
•23
544
40«
244
164
1J92
708
•108
643
1,1(1
249
•45
•56
631
S24
318
269
49
8,235
1.649
6.586
468
334
1.018
873
145
1.085
250
399
436
309
337
1.036
•162
246
1,591
Amount
1,255,487
24,576
9,557
2,709
•3,218
•1,413
•713
15,019
48,833
37.159
11.674
53,259
25.694
27,565
•2,968
•41
•5,549
19,007
45,969
10,711
•3,309
•3,557
28.392
38,076
29.351
15.607
13.744
•8.725
365,248
89.279
275.969
20.643
10.760
58.993
52.899
6.094
32.057
15.376
6.635
10,046
15,169
13,504
61,318
•5,893
4,741
52,691
Payments to partners
Number of
partner-
ships
Footnotes at end of table.
(6)
15,(13
1,843
1,437
507
•106
•106
•27
•161
•77
425
•5
■23
406
347
•212
135
1,096
417
679
•156
•32
491
747
208
•11
•26
502
4,901
916
3,985
437
173
636
603
•33
644
138
224
282
289
307
373
•13
136
977
Amount
m
352359
23,828
18,712
7,731
•2,263
•2,040
•927
•679
•532
4,142
•35
•363
5,116
6,951
•2,293
4,658
25,112
10,172
14,940
•1,001
11,162
21,831
6.795
•1.134
•1.453
12.449
2,615
1.234
•850
•384
•1.381
91,158
22.477
9.407
2.225
10.647
9.853
•794
10.628
3.645
3.436
3.547
5,474
6,337
5,338
•360
1,005
17.260
Interest paid
Number of
partner-
ships
(8)
53,842
8,164
7.426
3.277
•157
494
•30
1.488
555
1.183
•83
•13
•146
738
465
257
208
2,692
1,235
1.457
•133
•91
•108
1.125
1,540
393.
•too
•141
906
409
224
191
33
•185
7,449
1.
5.753
452
288
952
874
78
1.146
313
291
542
275
225
881
•175
202
1,157
577,794
60,274
57,810
24,623
•2,478
4,285
•446
14,179
2,396
8,240
•562
•5
•594
2,464
28,100
25,324
2,776
11,746
10,187
1,559
•219
•71
7,057
1,403
•132
•394
5,126
3,831
2,844
1.171
1.673
•987
34,836
12.179
22.657
2.381
913
2,788
2,657
131
4,763
3,563
352
1,629
930
3,904
•1,393
445
3.511
Depredatmn
Number of
pa/tner-
110)
76,766
11,030
10.096
4.685
385
985
•34
1.942
426
1,319
■84
•90
•146
934
1,038
820
218
2,628
%5
1,663
247
•91
•204
1,121
2,490
775
294
181
1,240
544
335
288
47
11,023
2,308
8,715
647
414
1,473
1,187
286
1,802
354
715
733
469
465
1,179
•188
206
1,872
Amount
(11)
683,239
123,246
115.501
54,858
7,345
8,143
•660
17,217
4,223
19,282
•1,298
•138
•2,337
7,745
69,558
53,335
16223
24,970
19,110
5,860
521
•176
•515
4,646
19,036
7,494
397
1,834
9,311
10,(95
8.704
6.339
2.365
•1.991
57,308
18.915
38,393
4.150
1.226
6.450
5.692
758
5.350
2.185
1.791
1.374
1.857
1.150
6.844
•1.598
729
Net
income
(less
defidtl
(12)
3,376,008
360,314
330.584
172.815
33,788
22,026
•382
37,992
7,876
37,455
•8,015
•278
•9,957
29,730
207,356
177,911
29.445
224,427
166.786
57.641
7.152
•4.210
•9.177
37,102
109,2(4
26,460
10,916
10.610
61.298
26,049
16.614
9.926
420,222
146.753
273,469
29,697
12,519
33,380
27.307
6,073
42,336
14,264
14,383
13,689
18,276
18,019
45,172
4,545
8,128
61,397
388
Business Returns/1976 • Partnerships
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries — Continued
[All figures are estimates based on samples mofiey amounts are in thousands ol dollars]
Pannefshtps with 3 partners
Number ol-
Business
receipts'
Salanes and wages
Payments to partners
Interest paid
Depreciation
Net
IrxJustry
Padner-
sOps
Partners
Number ol
partner-
ships
Amount
Number ol
partner-
ships
Amount
Number ol
partner-
ships
Amount
Number ol
paitner-
Amount
(less
deficil)
0)
(2)
(3)
(4)
(5)
(61
(7)
(8)
(9)
(10)
(111
|12)
Partneretilps Wltti Net Income
Finance
Banking, and credit agencies other than
banks
Security, commodfty brokers, and services
Hokjing and investment companies
Insurance agents, brokers, and service
Real estate
U,305
9,615
359
171
9,085
1,106
33,584
27,157
3,862
696
1.869
20,740
1.232
618
614
1,896
715
•102
■386
693
3.298
1.193
654
•115
539
539
•402
830
2.844
1.628
1216
5,027
913
1,701
1.420
281
1.404
132,915
28.845
1,077
513
27,255
3,318
100.752
81.471
11.586
2,088
5,607
62,220
3,696
1.854
1.842
5.666
2,146
•306
•1,158
2,079
9,894
3.579
1.962
■345
1.617
1.617
•1.206
2.490
8.532
4.884
3.648
15.061
2.739
5.103
4,260
843
4.212
2,771,547
302.052
20.615
92.112
189.325
128.142
2.341.353
1.654,016
105,020
200,258
382.059
3,542,640
226.883
123.624
103.259
173.221
72.257
•6.394
•17.389
77.181
230.566
141.706
67.991
•12.540
55,451
73,715
■30.776
101.068
751.721
457.149
294.572
1.028.156
284.062
351.824
300.746
51.078
222.657
4,269
317
•47
50
220
465
3,487
2.758
•23
302
404
12,656
636
459
177
937
535
•24
•78
300
785
300
•231
■13
•218
•69
•169
195
2.243
1.293
950
4.759
472
1.522
1.318
204
638
»«,»14
5.423
•1.013
3.641
769
18.813
74.678
51.062
•2
17.215
6.399
SM,6t2
40.355
18.320
22.035
19.821
13.479
•1.801
•800
3.741
19.678
7.131
•3.463
•643
•2.820
•3,668
•2,637
10,016
141,136
63,650
77,486
169,111
43,466
99,520
87,687
11,833
27,741
1,M5
120
3
•55
•62
315
1,510
930
•51
357
172
4,560
292
183
•109
787
•435
•24
■155
■173
496
372
■304
•25
•279
•66
•167
•48
338
•102
236
918
102
572
521
•51
468
31,975
2.388
196
•1,940
•252
7,508
22,079
6,748
•199
12,876
2256
149,3«9
4,265
2,331
•1,934
13,937
■3,105
■1,449
■5,636
■3,747
4,678
10,047
■8,558
■1,002
■7,556
■1,489
■551
•1,010
22.769
•13,609
9.160
46.411
4.590
31.241
27.939
•3.302
9,890
23,162
2,001
•196
•37
1,768
243
20,918
17.988
1,367
431
1.132
Wl
923
592
331
652
540
•24
•77
211
1.494
695
256
•38
•218
439
•89
122
1.307
477
830
2.164
515
908
846
•62
892
37MS3
29.374
•3.116
•1,208
25,050
606
346,373
315.913
7.903
7.983
16.574
53,597
16.303
10.130
6,173
1,267
857
•25
•173
212
12,008
2,714
565
•66
•499
2,149
•203
1.659
7.070
623
6.447
2.986
1.450
1.671
1.574
•97
6.066
30,972
1.561
•148
■31
1,382
628
28.783
24.879
2550
529
825
17,041
1.132
595
537
1,819
715
•102
•309
693
2,320
949
487
■115
•372
462
•247
592
2,300
1,209
1,091
4,383
653
1,393
1,189
204
1,2S3
267,606
2.933
•511
■67
2.355
1.275
263.398
251.885
6.797
2.648
2.068
110,820
19.920
12.063
7.857
6.166
3.586
•138
•289
2.173
38.152
7566
1.118
•318
•800
6.448
■339
6.000
9.935
3.251
6.664
•?r.7
;.982
4.666
4.229
429
5.125
775,»47
132.760
8.168
13.300
111^92
46,736
596.351
Operators and lessors of buildings
Lessors, other than buikJings
Real estate agents, brokers, and managers . .
Other real estate
424,575
52,276
28,242
91258
l,2S2,SM
Hotels and other lodging places
25,726
Motels, motor hotels, and tounst courts
Other lodging places
Persor^al services
Laundnes. dry deanmg, ar>d garment
sennces
13,112
12.614
33,529
9,269
■864
■2.776
Other personal services
20.620
73.893
Automobile repair and services
15.180
7.832
General automobile repajr shops
■1.383
6.449
Automobile parking and other services
7.348
•4.127
Amusement and recreabon services, including
20.266
331.558
263.593
67.965
505.134
Engineenng and architectural sennces
Accounting, audrting, and bookkeeping
services
Certified puWic accountants
Other accountng. auditng. and book-
keeping services
68.637
127.022
106.514
20.508
47,437
Nahm n( hiitinMt not iHfKiblfr
•Thts estirrwte should be used with caut)on because of the snwll number ot sampie returns on whtch rt was based
"The estmate lor this cell is not shown separately because of the small number ot sample returns on wtiich it was based However, the data are included in the appropnale totals.
'Total receipts for irnlustnes in Finance, insurance, and real estate, arxl Busir>ess receipts for all other industries
Business Returns/ 1976 • Partnerships
389
Table 2.6 Receipts, Selected Deductions, and
[All figures are estmates based on samples — money amotjnts are in thousands
Net Income, by Number of Partners and Selected Industries— Continued
of dollars]
Industry
Partnerships With Net Income
All Indintrin
Anlculture, lorratry, and tWiIng .
Famis
Field crop
Vegetable and melon
Fnjit and tree nut
Beet cattle leedtots
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 fishing . . .
Mining
Oil and gas extraction
Other mining
Coiutnictlon
General contractors
Special trade contractors
Plumbing, heating, and air conditioning .
Painting, paper hanging, and decorating
Masonry, stoneworti, tile setting, and
plastering
Contractors, not elsewhere classified . . . .
Contractors not allocable
Manufacturing
Lumber and wood products, except furniture .
Pnnting. publishing, and allied industries
Machinery, except electrical
Other manufactunng industries
Transportation, communication, etectrlc,
gas, and sanitary servlcts
Transportation
Tnjcklng and warehousing
Other transportation
Communication, electric, gas, and sanitary
services
Wholeaale 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
Gasoline service stations
Other automotive dealers
Apparel and accessory stores
Furniture and home fum^ings stores
Eating places
Drinking places
Uquor stores
Other retail trade
Wholesale and retail trade not allocable
Footnotes al end of table
Number of—
Partner-
ships
4«,197
3,ast
3.663
1.596
•189
239
858
•308
•389
804
676
128
•39
328
511
786
133
223
•37
393
442
311
•120
•191
4,218
1.106
3.034
264
•149
567
438
•129
357
65
163
•129
172
330
421
705
•78
Partners
184,788
15,
14.652
6.384
•756
956
3.432
•1.232
•1.556
3,216
2.704
512
3,356
1,312
2,044
3,144
532
•148
1,572
1,768
1.244
•480
•764
•524
16,872
4.424
12,136
1,056
•596
2,268
1,752
•516
1,428
260
652
•516
1,320
1,684
•276
2,820
•312
receipts'
8,968,523
797,238
721,147
369.035
•66,725
30,676
117,259
•61.208
•53.527
76.089
233,134
143.094
90.040
893,018
806.484
86,534
50,866
461,385
60,757
68,278
•19,568
312,782
132,431
111,219
•31,376
•79.843
•21.212
2,273,787
1.009,409
1,254,803
123.280
•42.469
277,156
216,547
■60,609
301,955
220,910
63,248
•17.797
77.796
123,001
167,590
•37,012
104,544
•9.575
Partnerships with 4 partners
Salaries and wages
Number of
partner-
ships
12,312
148
•56
•44
544
420
124
344
104
240
338
•35
•145
•24
134
140
•109
•18
•91
■31
2,412
673
1.739
264
•149
283
231
•52
160
65
•56
•39
172
246
244
•69
152
672,243
5,305
•1.915
•1.321
10,227
4,512
5,715
13,255
8,691
4,564
23,639
•1,018
•7,234
•1,313
14,074
8,420
■4,128
•953
■3,175
■4,292
126,338
38,956
87,382
11,219
■3,226
15,181
9,090
■6,091
10,760
6,198
■1,508
■1,054
8,867
10,229
17,833
■1,812
8,255
Payments to partners
Number of
partner-
ships
383
117
55
■32
■23
219
106
■113
434
■89
■107
■25
213
•67
■32
■19
■13
1,854
403
1,373
186
■130
299
207
■92
195
55
■24
•116
■130
134
112
•12
175
•78
173,340
9,425
8,559
2.123
1,507
•692
•815
6,975
3.106
•3,869
12,556
■1,558
■2,273
■713
8,012
•1,458
•853
•586
•267
•605
37,922
8,381
28,423
6,563
5.016
■1,547
3,549
1,746
■317
■1,486
■2,277
4,566
1,481
•100
4,08
•1,11
Interest patd
Number of
partner-
ships
(8)
23,306
2,124
1,951
990
•189
•41
270
•77
•377
171
61
110
511
218
293
406
•126
146
•37
97
19S
•153
•40
•113
•42
2,230
639
1.513
80
•108
206
190
•16
236
51
•56
•129
•118
193
143
■51
378
■78
393,889
26,147
25.187
12.648
■4.284
3.208
■907
■3,208
960
3,770
1,227
2.543
5,386
4.889
497
3,403
•250
779
•62
2.312
2,918
•2,045
•249
•1.796
•873
11,538
4.460
7,065
556
•55
1,056
Bit
•245
2.600
2203
■101
■296
■187
542
821
■606
640
■13
Depreciation
Number of
paifeier-
ships
(10)
Amount
(111
34,384
3,475
3.312
1.365
■112
■221
833
■308
549
499
50
683
261
422
681
133
146
■37
365
187
■156
■120
■36
•31
3,670
792
2.800
239
■149
567
438
■129
266
53
84
■129
157
328
320
705
•78
423,526
58,769
56,813
29,026
•7,485
■1,214
7,358
■4,853
■6,072
1,956
16,796
6,190
10,606
25,767
23,834
1,933
9,341
2,096
•357
4,906
Net
income
(less
deficit)
(12)
1,964,096
171,214
161.257
84.486
■4.292
13.074
28.909
■19,359
■7,249
48,902
42,290
6,612
90,975
74,805
16,170
65,390
8,427
10,953
■2,753
43,257
4,101
10,268
■1,782
5,535
•976
■3,506
•806
■2,029
•2,319
■4,733
18,404
131,667
5,841
48,680
12,490
82,944
2,009
10,839
•297
■3,124
2,527
11,534
1,582
6,988
■945
■2,546
3,374
10,201
2615
6246
383
2,532
■376
■1,423
441
7.159
737
10.544
1,818
16.899
■297
■1.705
990
10.939
■73
■43
390
Business Returns/ 1976 • Partnerships
Table 2.6 Receipts, Selected Deductions, and Net Income, by Nutnl>er of Partners and Selected Industries— Continued
[All figures are estimates based on samples money amounts are in thousands q( dollars]
Industry
Partnerships with 4 partners
Number of—
Partner-
ships
Partners
Business
receipts'
Salanes and wages
Number of
partner-
ships
Payments to partners
Number of
partner-
ships
tnterest patd
Nufiiber of
partner-
shrps
Depreciation
NuiTiber of
partner-
sh^
Net
nconte
deficit)
(2)
(5)
(10)
ll'l
Partnerships With Nat Incoma
Finance. Inauranc*, and r«al aatata
Finance
Banking, and credit agencies other than
banks
Secunty. comnwdity brokers, and sennces
Holding and investment companies
Insurance agents, brotrers, and senrtce
Real estate
Operators and tessors of buikJings
Lessors, other than buildings
Real estate agents, brokers, and managers -
Other real estate
Swvlcaa
Hotels and other kxtaing places
Motels, motor hotels, aiid tourist courts
Other lodging places
Personal services
Laundnes, dry cleaning, and ga/nieni
services
Beauty shops
Bartwf shops
Other persiinal services
Business sennces
Automobile repair and services
Automobile repair shops
General automotnle repair shops
Other automobile repair
Automobile partung and other senrices ..
Miscellaneous repair services
Amusement and recreation servK:es, including
motion pictures
Medical and health services
Offices of physiaans
Other medical and health services
Legal services
Engineenng and architectural services . .
Accounting, auditng. and bookkeeping
sennces
Certified public accountants
Other accounting, auditing, and book-
keeping services
Other services
Nature of buaineu not aliacable .
26,S37
6.432
•221
67
6.144
3ao
19.825
15.672
2.475
776
902
•,620
760
410
350
366
•172
•78
1.185
408
•13
•170
711
862
637
225
2.347
260
623
655
106,548
25.728
268
24.576
1.520
79,300
62,688
9.900
3.104
3.608
34,480
3.040
1.640
1.400
1.464
4,740
1,632
•52
1.580
2.844
3,448
2,548
900
9.388
1.040
2.492
2.220
•272
3.712
1,971,042
153.103
•7,158
22.817
123,128
65,915
t. 752.024
1.335.960
71.217
93.658
251.189
2,206,490
155.901
102.547
53.354
57.591
•24.903
•4,230
184.480
55,586
•12,955
•20,814
84,423
464.126
328.133
135.993
719.030
135.830
239.232
203.026
•36.206
89477
3,063
242
•23
•23
19
224
2.597
2.230
•236
■61
70
5,323
394
263
•131
•211
•95
•116
401
775
600
175
2.026
140
529
461
•68
271
«(,2«9
5.677
•763
•3.839
1.275
14.719
47.693
38.337
•33
•6,245
3,078
416,770
19.546
14,860
•4,
•12,582
•2.010
•10,572
26,950
11,006
75,290
47,968
27,322
137,184
43,815
76,265
62,873
•13,392
11,318
1,571
273
•33
240
•139
1.166
963
•105
•31
67
105
•84
•21
•35
253
•31
284
235
•49
•154
21,137
3.822
•1.496
2.326
•9.552
14,763
9,071
•101
•4,166
1,425
75,360
2,106
•1,683
•423
•1,017
•6,818
9,080
•4,919
4,161
11,489
•2,502
28,574
22,807
•5,767
•2,691
1UM
1.419
•92
•47
1.280
•151
11.769
10,254
618
239
658
4,330
668
395
273
•340
•78
•93
790
•230
•13
175
337
230
107
1.102
101
284
241
•43
•210
303J2i
16.348
•1.210
•661
14.477
•240
286,740
268,012
2,597
4,285
11.846
37,3««
15.136
8.080
7.056
•358
•229
•61
11.059
•1,185
•67
•1,118
•20
4,314
1,662
492
1,170
1,809
376
1,104
•206
■376
1,007
906
211
16,763
14,660
1,623
76
404
7,151
758
406
350
353
•172
•78
•103
1.084
•176
•13
•163
•93
510
725
547
178
2.023
259
533
465
•68
644
211,786
3.332
•177
•76
3.079
207.734
201.806
3.541
1.530
857
7I,S«3
14.782
9.177
5,605
2,032
•1,548
•202
29,613
•8^62
•136
'8,126
■251
5.600
4.926
2.148
2.778
8.322
524
2,899
2,346
•553
1,372
(12)
M4,N7
87,331
•3,626
9,505
74,200
23,614
434,052
310,525
41,593
28,544
53,390
29,381
20.063
9,318
9,144
•1334
•1,816
71,533
12327
•408
12.419
•8,902
20,351
236,582
191,991
44,591
384,047
20.733
77.655
70.864
•6,791
31,528
'This estimale should be used with caution because ot Itie small number of sample returns on which il was tiased
' 'The estimale lor this ceil is noi sTiown separately because oi the small number of sample returns on which il was based However, trie data are included m (he appropriate ti
■Total receipts for industries in Finance, insurance, and real estate, and Business receipts for all other industries
Business Returns/ 1976 • Partnerships
391
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries— Continued
[All figures are estimates based on samples — money amounts are in thousands of dollars)
Indus^
Partnerships With Net Income
All InduitilM
Agriculture, forestry, and flshlng ,
Farms
Field crop
Vegetable and melon
Fruit and tree nut
Beet cattle feedlots
Beef cattle, except feedlots . . . .
Hogs, sheep, and goats
Dairy farms
Poultry and eggs
General livestock, except animal specialty
Animal specialty
Other
Aghcultural services, torestry. and fishing . . .
Mining
Oil and gas extraction
Other mining
Construction
General contractors
Special trade contractors
Plumbing, heating, and air conditoning -
Painting, paper hanging, and decorating
Masonry, stonework, tile setting, and
plastenng
Contractors, not elsewhere classified . . . .
Contractors not allocable
Manufacturing
Lumber and wood products, except furniture
Printing, publishing, and allied industries
Machinery, except electncal
Other manufacturing industnes
Transportation, communication, electric,
gas, and sanitary services
Transportation
Tnjcking and warehousing
Other transportation
Communication, electric, gas, and sanitary
services
Wwlesale 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
Gasoline sen/ice stations
Other automotive dealers
Apparel and accessory stores
Furniture and home furnishings stores
Eating places
Dnnking places
Liquor stores
Other retail trade
Wholesale and retail trade not allocable
Footnotes at end of table.
Number of—
Partner-
ships
Partners
3,656
30,705
859,175
3,264
27,920
775,562
1,B39
13,343
364,384
■286
•1,813
•19,069
4/0
3,427
97,971
•lb
•4,063
•35,095
311
2,636
73,354
•80
•415
•10,014
■136
•1,384
•106,342
4,M1
4,394
407
643
476
167
741
256
113
•27
345
546
360
4,130
1,008
3,122
271
79
215
149
•66
176
82
324
188
1,166
•231
472
2,785
205,482
200,441
5,041
5,588
4,112
1,476
•65
8,154
1,645
1,160
•165
5,184
6,280
3,533
891
2,642
2,747
39,020
12,000
27,020
1,818
1,584
1,014
•570
2,453
648
•1,780
•25
3,024
1,615
10,346
•2,002
3,619
Business
receipts'
31,646,147
83,613
1,631,169
1,440,649
190,620
1,220,411
1,110,667
109,744
•11,854
86,677
1,263,208
120,594
81,957
•57,895
1,002,762
266,484
234,728
144,619
90,109
31,756
5,136,404
2,808,171
2,328,233
268,463
165,559
219,422
195,502
■23,920
368,960
283,561
■68,321
•7,078
112,105
299,171
658,809
•18,384
327,360
Partnerships with 5 or more partners
Salaries and wages
Number of
partner-
ships
435
237
•184
1,186
1,122
64
165
106
59
282
18
31
•24
209
276
172
57
115
2,572
488
2,104
254
76
214
148
•66
97
80
•12
■6
159
111
594
•231
16,451
7,651
•4,158
Payments to partners
Number o1
partner-
ships
22,975
16,255
6,720
14,567
10,314
4,273
•1,247
72,139
1,794
11,946
•1,606
66,793
63,989
56,236
49,876
6,360
•7,754
300,667
93.326
207,341
24,934
16,134
17,452
16,011
■2.441
18,051
15,009
•2,897
•145
11,798
21,026
62,018
■4,308
31,620
725
525
228
•23
•71
■3
591
442
149
116
64
•52
•38
200
•14
•13
•5
168
148
134
•31
•103
•14
1,459
338
1,121
92
42
•50
51
41
•5
•5
123
84
285
•154
(7)
604,164
12,802
11,970
4.556
•23
•861
•103
•81
•737
4,888
2,502
2.386
10,452
5.923
•4.529
15,664
•1.316
•1.282
•613
12.253
3,073
2,434
■1,303
■1,131
•639
47,739
22,577
25,162
1,685
•1,190
3.203
2.040
•1.163
2.186
1.749
•283
•154
2.760
2.989
5.010
•924
5.215
Interest paid
Number ol
partner-
ships
30,908
1,467
1.427
801
•80
228
•16
124
•3
•135
593
476
115
207
168
•49
•43
320
172
•9
•4
135
1,385
379
1.006
62
45
40
■40
68
59
•6
•3
•42
63
352
254
1,414,052
38,501
38.118
27.978
•30
2.593
•699
2.331
•4
•3.432
17,396
15.393
2.003
14,474
14.
•386
5,878
667
•20
■63
5,138
6,372
5.195
1.430
•3.765
•1.177
25,942
13.130
12.612
1.334
2.008
490
237
•253
2.912
2.368
•531
•13
•405
1.042
2.916
Depredation
Number of
partner-
ships
(101
1,705
43,977
3,059
2.685
1.402
•285
387
•13
291
•77
•111
2,431
2.299
132
221
131
90
648
266
113
•27
252
(11)
384
352
62
290
2,808
408
2.400
209
145
•64
•12
•5
159
187
862
•231
1,145,243
52,651
50.666
32,831
•804
4.894
•528
3.822
•38
•5.160
1.995
95,478
82.778
12.700
10,096
8.280
1.616
1.610
19,474
3.288
2.526
•907
12.753
15,306
12,066
4,844
7,222
•3.240
36,398
16.336
20.062
2.346
1.943
1.409
1.069
•340
1.872
1.532
■321
■19
878
1.472
7.724
■201
2.218
Net
income
deficit)
(12)
192,348
179.314
96.168
•5.879
22.179
•3.685
11.046
2,116
•32.783
836,608
799.342
37.266
124,682
113.276
11.406
•239
9.988
133,312
11.506
17.520
•13.192
91,094
63,537
57.216
13.249
43.967
6.321
292,687
110.016
182.672
21.385
12.971
11.694
10.350
•1.344
11.776
6.397
•4.886
•493
11.168
12.967
64.217
•1.860
34.634
392
Business Returns/ 1976 • Partnerships
Table 2.6 Receipts, Selected Deductions, and Net Income, by Number of Partners and Selected Industries — Continued
(AH figures are estimates based on samples — money amounts are in thousands of dollars]
Industry
Partnersfiips with 5 or more partners
Partner-
ships
Business
receipts'
Salanes and wages
Number of
partner-
ships
Payments to partners
Number of
partner-
ships
Interest paid
Number of
partner-
ships
Depreciation
Number of
partner-
ships
Net
income
defiatl
(8)
(10)
CD
Partnerships With Net Income
Finance, insurance, and real estate
Finance
Banking, and credit agencies other than
banks
Secunty, commodity brokers, and sennces
Holding and investmeni companies
Insurance agents, brokers, and service
Real estate
Operators and lessors ol buildings
Lessors, other than buildings
Real estate agents, brokers, and managers
Other real estate
Services
Hotels and other lodging places
Motels, motor hotels, and tourist courts
Other lodging places
Personal services
Laundnes, dry cleaning, and garment
sennces
Beauty shops
Barter shops
Other personal sennces
Business services
Automobile repair and sennces
Automobile repair shops
General automobile repair shops
Other automobile repair
Automobile parking and other sennces
Miscellaneous repair services
Amusement and recreation services, including
motion pictures
Medical and health services
Offices of physicians
Other medical and health sen/ices
Legal sennces
Engineenng and architectural services .
Accounting, auditng, and bookkeeping
services
Certified public accountants
Other accounting, auditing, and book-
keeping sennces
Other sennces
Nature of business not allocsble .
53,»27
23,756
364
628
22,764
297
29,774
24.703
3.395
702
974
10,647
1,036
653
383
63
•30
•33
1,606
•95
•3
•79
1,025
1,517
820
697
3,175
113
99
939
U73,724
799,229
8,950
15.271
775.008
7.265
467.230
418.468
31.299
6,343
t1,120
126,181
14,927
10.648
4.279
501
•213
•288
13.897
•717
•18
•397
13.350
17.041
9.976
7.065
34.636
943
13.717
13.079
638
16.055
9,226,542
3.362.334
445.485
1,644.646
1.272.203
926.107
4.938.101
4.240.986
103.975
142.838
450,302
12,039,799
453,008
274,969
178,039
56,220
•33,092
334,295
•29,480
•7,105
•22.375
•5.433
408.518
1.957.299
1.303.260
654.039
5.038.769
558,578
2,872,804
2,803,827
68,977
325,395
7.085
662
•78
203
381
139
6,284
5,759
•215
222
6,965
796
522
274
•48
•30
•18
226
265
1.204
638
566
3.086
102
899
800
99
324
747,701
475.911
•22.856
450655
2.400
71,645
200.145
184,961
•1,524
6,749
6,911
3,548,935
84,857
55,477
29,380
•9,759
•7,757
•2,002
57,879
86,631
480,156
295,797
184,359
1,318,980
183,169
1,222.483
1.203.092
19.391
102.615
2.720
•55
289
523
77
1.776
1.453
•130
•136
57
2.510
444
213
231
•11
163
369
134
236
850
63
483
437
144,976
117.713
•2.302
111.028
4,383
7,146
20.117
15.794
•345
•2.664
1.314
364.492
6.781
4,874
3,907
•1,306
9,195
5,824
50,818
33,642
17,176
110,713
13,269
140,612
133,502
•7,110
•22,980
21.356
4,073
67
225
3.781
65
17.218
15.622
363
521
712
5,498
758
480
278
■38
821
•87
346
789
356
433
1,689
61
551
512
•39
358
1,173,894
309.540
12.598
238.815
58.127
599
863,755
823,935
8,375
6,866
22,579
131,595
47,657
29,694
17,963
•256
•56
19,576
•599
9,584
13,653
2,638
11,015
10,513
1,296
11,902
11.734
•168
16.559
26.1N
1.560
•83
179
1.298
129
24,500
22,484
1,477
316
223
IJ24
899
540
359
63
•30
•33
1,319
•95
•3
•92
•79
421
1,015
510
505
2,989
895
796
99
353
tM,705
18.064
•2.145
8.812
7.107
2.146
6<9.495
641.222
4.166
1.878
2,227
246.114
40.823
26.763
14,060
2.419
•1.392
57.006
•4.774
•17
•4,757
•52
21,613
19,846
7,414
12.432
59.334
5.020
31.105
30,544
561
4,122
(12)
2,710.4«7
1,383,906
18,135
258,141
1,107,630
252,774
1,073,787
907,169
56,309
24,701
85,588
4J00,1Se
73,851
44,674
29,177
7,051
•3,615
94.699
•5.625
•1,144
'4,481
90,370
675,805
562,381
113,424
2.446,139
80.071
737.019
712.862
24,157
88,557
•This estimate should be used wilh caution twcause ol the small numtwr of sample returns on which it was based
"The estimate for this cell is riot siiown separately because of the small numtier or sample returns on which it was based However, the data are included in the appropriate totals
'Total receipls for industnes in Finance, insurance, and real estate, and Business receipts lor all other industnes
Business Returns/ 1976 • Partnerships
393
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cor-OTOJ^ ^.-.-to^
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in oco CM0a>
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in •-
CM CO m CM ^
CO — CO r^ o
CM o_ h-_ t^_ ^
co' V r-" cm" ai
in o> CM to »—
m mm ^ (D
co' —" c '
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r- — o •- •- CM
r^ en ^ CO CM •>!■
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g" ■w* aS o" o" CM
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m CO CO TT o
CO CO — 00 CM
in ^" —■" d to"
in» •- e»i?5
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in •- 01 ^
in to in in a>
ai o* cd" o" to"
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S— mcM CO to
r>~ in to ffi CM
CM OiOS T V CO
o r-."eo »-">n"co
^ o to »- in
A CM mr^ ^
in — CM to'— '
CM ^ CO ^ CO
to -- O O) CO
CM CO f^ r- CM
o>" —" r-' cm' en"
moo> CO o
CO CO to CO CO
r» CO O) CM —
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O) CM O m m CO
c=>o — CM o in
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mcMtocDi^
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975
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CO CM
to'-woT'^'m
CO CO -w — r*-
geo^ — — --^coeom
• — C^f^ O to S •- CM
co_ "—o cocoocoin
^" —" cm' cm' •«■" — " cm"
— ^ CO en CO r-
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OiOOca OQincS'— cMco^intor*
— »-CMCO^ in^mf*.r-- i^i*~r*-r--^^
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S'^OOO) O^O)
1 1 .
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o> o> CA o> o>
CM CO ^ m to r-.
O) O) O) o> o> o
394
Business Returns/ 1976 • Partnerships
I ill
m
1
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II
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Business Returns/1976 • Partnerships
395
Table 2.8 Income Statement by Industrial Division and Size of Total Assets
[AH figures are eslimales based on samples money amounts are in Itwusands ol (iollars)
Industrial division, item
All active
partner-
sMps
(1)
Alt Industrial divisions
Number of partnersMps
Numbef d partners
Total antt*
Total recelpta
Business receipts
Income from ottier partneiships
Nonqualifying dividends
Interest received
Rents received
Royalties
Farm net profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost o( sales and operations
Salanes and wages
Payments to partners
Rent paid
Interest paid
Taxes paid
Bad debts
Repairs
Depredation
Aniortization
Depletion
Pension, profit-sharing, annuity, and bond
purchase plans
Employee benefit programs
Net loss from other partnerships
Farm net loss
Net loss, noncapital assets
Ottier deductions
Not Inconw (len deficit) ,
Net income
Deficit
Agriculture, Forestry,
and Fishing
Number of partnerships
Number of partners
Tow aoMli
TotsI receipts
Business receipts
Income from other partnerships
Nonqualifying dividends
Interest received
Rents received
Royalties
Farm net profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations
Salaries and wages
Payments to partners
Rent paid
Interest paid
Taxes paid
Bad debts
Repairs
Depreciation
Arnortization
Depletion
Pension, profit-sharing, annuity, and bond
purchase plans
Employee benefit programs
hiet loss from other partnerships
Farni net loss
Net loss, noncapital assets
Other deductions
Not Inconie (less dtfldt)
Net income
Defial
Total
(2)
160,943,693
152,769,437
634,952
47,235
2,574,975
1.096,441
5,370,236 4,501,853
261,604,643 261,604,643
141,609,550
134,403,812
598,024
37.449
2,215,143
792,844
429,670
10.062
953.164
2,169,382
134,207,154
58,714,856
12,138,490
2,585,234
3,595.267
11.817.165
5.869.632
210.495
2.028.717
10.203.501
155,426
252,366
203,192
324,259
1,250,238
24,290
185,000
Zero
$1 under
$10,000
456.183
25.381
1,012,202
2,542.460
1S0,S20,t82
68,548,584
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
335,987
1.354.660
26.752
199,674
26,669.497 24,649,026
10,422,811
24,920,192
14,497,381
121,337
f
342,934
10,538,949
13,804,826
12,909,758
14,199
2,634
73,685
106,371
22.108
20.445
75.405
580.221
12,790,006
7,924,353
201,573
144.602
520.672
730.058
332,804
5,440
527,912
1,102,523
862
7,698
3,449
7,564
20,056
10,506
14,992
1.234.942
1,014,820
2.048.305
1.033.485
7,402,396
21.248.002
13.845,606
62.626
197.933
10,538,949
8,594,055
8.035,600
12,755
2.113
46.731
84.089
12.810
7.251
54.581
338.125
8,370,513
5.156.212
160.443
110.717
355.184
481.827
209,560
4.292
301,138
615.332
862
6.293
2.967
7.349
19.929
9.893
11.461
917.054
223,542
1.060,596
837,054
113.808
393,280
7,836,998
7,475,109
4,872
509
61.073
33.434
1.054
•1.497
174,904
84.546
7,234,019
3,954,405
455.149
169.938
179.028
316.592
197,931
11,825
67,180
249,530
10.714
1.143
3.015
9.316
29.849
•288
22.220
1,553,896
602,979
1,126,956
523,977
8,355
23,159
425,480
396,478
•297
•30
6,256
1,430
•114
•1.072
7.343
12.460
371,828
206.424
11.723
7.651
16.059
26.856
9.245
•346
11.903
27.243
•266
•21
•177
•227
•153
•288
1.518
51.728
53,652
88.701
35.049
Partnerships with balance sheets, by size of total assets
$10,000
urider
$25,000
(5)
$25,000
under
$50,000
$50,000
under
$100,000
424.096
586,714
5,416,634
5.287.716
23.619
254
12,627
3.835
11.873
31.733
44.977
4,248,086
1.820.123
481.231
273.195
240.463
64.406
98.210
3.306
41,007
82,844
5,512
3,003
3.479
7.480
60.776
29.923
1.033.128
1,168,548
1.552.637
384,089
9,629
23,451
37,988
203,951
198,598
•76
•575
•557
4,145
214,008
112,425
8,603
•3179
14,359
7,913
2.761
•3
5.803
8.517
•230
49.715
-10,057
41.591
51.648
105.763
331.679
1,783,441
6,646,823
6,534,769
14.460
729
15.276
15.555
10,326
6,968
48,740
5,494,121
2,715,000
630,715
290,719
270.093
76.323
154.756
5,715
55,056
178,113
1,184
4,503
11,696
46,860
•654
11.464
1.033.382
1,152,702
1.462.899
310.197
6.659
17.898
112,045
235,759
232,606
•12
140
•243
2.021
215,006
116.253
7.419
•2,651
10,495
4.361
5.402
•271
6.709
13,048
•242
•229
•70
•55
•529
•654
•118
44,500
20,753
47,895
27,142
105,274
352,464
3,823,672
8,360,003
8,134,151
19,177
562
25,817
18,611
32.415
•624
13.681
114.965
7,111,252
3,659.443
818,414
251,397
296,376
150,465
215,915
12,398
96,096
250,640
3,168
2,634
7,359
16,168
38,162
34,977
1.267.618
1,248,751
1,640.320
391,569
6,851
19,222
253,782
407,854
346,972
•624
3,029
53,021
35^366
206,094
7,790
•2.475
25.273
20.920
10.109
•27
23.495
29.289
•179
32.216
49,488
75.230
25,742
$100,000
under
$250,000
(8)
463.802
8,197,946
11,552,341
11.193.913
16.800
1.039
72,064
46,828
42,733
•417
36,287
142,260
10,012,614
5,315,034
1.057,625
288,867
339.119
349.179
343.715
16,591
157.639
470.851
4.993
6.600
9.678
20.888
86.428
•1.826
4.689
1,536,892
1,539,727
2,029,486
489,759
10,103
26,515
731,948
937,163
877.710
•25
•60
2,774
10.250
•11
•78
4.
41.275
822,705
495.546
25.260
15.384
44.206
37.690
21.434
•160
35.516
66.049
■26
•276
•337
•796
80.016
114,458
177.219
62.761
122.747
548.466
19,717,519
18,255,777
17,690,442
52,184
820
145,366
87,673
39,200
2,242
52.736
184.914
16,796,090
9,023,556
1.549,946
347,856
469,637
701,650
612,540
29,859
262.053
838.129
6.749
35.197
17.128
41.701
114.217
8.176
9.054
2.728,642
1,459,887
2,758,348
1.298,661
11,154
35,986
1,771,663
1,527,087
1.450.997
•526
39
6,361
10,869
•267
•2,105
8,606
47,317
1,439,204
851,580
35,353
29.453
71.549
65.919
38.828
372
60,955
123,925
•10
•52
559
1.044
•2.688
■1.149
675
155.093
87,883
219,383
131,500
$260,000
under
$500,000
(9)
$500,000
under
$1,000,000
(10)
63,190
421.955
22,206,846
13,256,075
12.669,344
55,724
4,747
162,252
81,032
50,079
676
50,468
181,753
12,251,390
6,169,075
1,053,211
222,155
289,243
925,294
560,927
24,742
232,695
846,669
5,865
14.186
14.026
30,860
129.193
•621
15.330
1.717.398
1,004,685
1.894,157
889.472
5.445
16,355
1384,863
1,278,232
1,185,463
•5,895
•41
5,422
12,288
4,251
•403
9.226
55.243
1,222,580
718.284
15.444
16.145
47.909
77.677
35,339
52,169
113,074
■33
•533
•246
825
•871
•22
•492
143,331
55,652
166,110
110,458
39,476
441,872
27,650,327
13,499,767
12,847,636
83,923
5,275
192.350
73.939
33.546
•2,680
49,756
210.662
12,998,344
5.904.790
1,054,271
173,944
308.452
1.321.898
642.029
18.944
238.066
1,147,286
22.602
16.564
20.536
30.652
166.624
•4.438
11.666
1.915.382
501,423
1.809.596
1,308.173
2,799
1,968310
1,258,498
1.197.655
•316
417
7,437
14,144
881
•2,403
8,349
26.896
1,253,129
821.666
11,845
17.
43,346
81,392
33,529
•663
40,732
90.964
•36
•304
•823
1.973
•2.386
■4.193
101.616
5,369
123,230
117.861
$1,000,000
under
$5,000,000
(11)
37.354
642.520
75,038,568
28,190,431
26.650.597
206.111
12.697
446.874
224,634
80.648
1,228
101.956
465.686
28,813,772
10.809.986
2.240.313
256.036
615.619
3,957,502
1,615,850
47,644
530,411
3,196,014
25,948
39,285
44,641
77,087
356,598
■3,369
24,041
4,973,428
-623,341
3,118,632
3,741,973
1,520,
13,478
2,646,487
1,900,817
1,766,726
5,322
1,505
14,056
23,252
3,994
•542
10,587
74,833
1,986,724
1,333,071
28.109
13.140
66.151
121.771
41.220
1.812
50.361
111.497
74
4.560
612
1.647
12.435
•2,769
3,074
194.421
-45,907
111.121
197.028
$5,000,000
or more
(12)
6.200
481.719
102,599,610
28394,701
25.920.135
121.154
10.817
1.081.444
207.103
127.796
698
434.675
690379
2«,247,4««
9.343.444
2,797,615
311,127
587.235
3,951,856
1,427,759
37,471
348.514
2,943.425
68,491
129,251
75,442
78,391
221,531
•5,018
21,636
6,899,260
-652,765
3,854,971
4,507,736
7,768
1,1313*3
419,214
382,395
•374
•9
3,421
7,313
3,103
•24
1,661
20,914
486,963
292,869
8,897
2,976
15,338
37,328
11,693
452
13,495
31,726
•116
•592
•176
832
•858
•5,011
•186
64,418
-67,749
10,116
77,865
•This estimate stiould be used with caution because of trie small number of sample returns on which it was based.
'This column consists of partnerships filtnfl final returns. Assets were distributed to the partners when the partnership dosed out Its tjusiness. leaving no assets lor ttie partnership at (he close ol tt>e accounting
penod.
396
Business Returns/ 1976 • Partnerships
Table 2.8 Income Statement by Industrial Division and Size of Total At
[AH figures are estimates based on samples — money annxjnls are in thousands o( dollars]
Continued
All active
partnet-
ships
Partnerships with balance sheets.
yf size ol total assets
Industrial division, item
Total
Zero
assets'
SI under
$10,000
$10,000
under
$25,000
$25,000
under
$50,000
$50,000
under
$100,000
$100,000
under
$250,000
$250,000
under
$500,000
$500,000
under
$1,000,000
$1,000,000
under
$5,000,000
$5,000,000
or more
(1)
(2)
(3)
(4)
(5)
(61
(7)
(8)
(9)
(10)
(111
(12)
Mining
Number of partnerships
17,812
360,777
7.«S5,042
5,731.042
5,258,499
76,852
•49
21,613
21,856
170.446
•519
29,862
151.346
5,777,968
1.457.276
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
6,876
2,850,097
-46,926
1.966,616
2.013.542
60.390
138.409
5.273.566
13,336.424
13.106.707
12.883
115
31.493
81,941
521
•202
26,233
76,329
12,197,423
9,551,246
539,956
255.688
79.735
194.424
197.418
9.683
83.333
243.890
1,501
1,216
13,586
36.175
6.099
•35
2.549
981.889
1,139.001
1.447,057
308.056
12.108
306.230
7,955,042
5,521,465
5,063.470
68.132
•49
21,261
21,588
167,286
•441
28,422
150,836
5,614,921
1,413,181
158,060
31,608
134,927
121,058
163,562
925
67.608
435.792
10.188
181.468
6.328
12.716
85.390
6.876
2.785.234
-93,436
1.908.608
2.002.044
44.012
104.023
5J73,586
11.917,827
11,701,585
12,883
101
30,042
77,193
521
20.102
75.400
11.013.065
8.773,748
436,047
195,276
70,822
183,889
175,394
9,151
69,467
208,756
1.501
1.194
12.178
34.413
4,972
•35
2,549
833,693
904,742
1,193,450
288,708
697
28,146
79.766
77.071
•1.011
•119
•9
•181
1.375
59.260
•17.172
4.800
■4.324
1.627
1.484
2.248
•1.872
6.399
•517
•823
•30
17,964
20,506
27,330
6,824
9,767
21,601
1,003,932
992,679
1,570
2.042
•8
5.824
1.809
911,073
697.982
35.214
26.210
7.606
9.409
13.005
1,466
3,482
15,991
•220
•113
2,824
•326
97.225
92.859
123,674
30,815
3,055
16,816
14.621
46.819
46,496
•18
•182
•24
99
87.229
2,884
•693
•735
•2.552
•46
1.676
•2
•216
2.091
•886
•55
•3,408
71,985
-40,410
23,065
63,475
14,257
31,834
54,796
861,329
854,171
369
•117
•13
6,659
722.242
499,979
39,723
51,853
10,734
3,625
10,996
•206
4,287
10,816
•193
•38
1,782
•37
87,973
139,067
153.811
14.724
1.803
10.065
30,836
56J26
54.417
•19
•950
■1.272
•268
69.962
•12.048
•527
•2.695
•1.945
•1.607
1.429
•8
1.339
4.322
•4.153
•5.156
34,753
-13,056
21,993
35,049
6,468
14,488
106,063
615,762
609,361
•1
148
•3.798
•1.109
1.365
555,135
371,103
35.752
37.681
6.489
3,598
10,576
■654
5.702
15.348
•1.124
1.427
•160
65.521
60,647
87,029
26,382
766
5,301
I2,0*4
42.M0
38,140
•121
•60
•6,365
•4
101.869
■5,976
■7,048
•659
•4.196
•703
1.638
•130
•1.276
2.330
•1.067
•2.719
•1.421
80.714
•-67.179
•12.375
•79,554
4.298
10.569
150,707
627,679
624.638
•66
530
•1.196
•399
850
549,733
380.542
41.179
14.100
4.098
4.784
11.372
•2.155
5,981
13.256
•77
•190
•160
1,226
•26
70.587
77,946
90.618
12.672
1.548
51.219
107,486
137373
125,932
•2,860
•543
•1,237
•4,664
•1,891
446
136.154
35,231
■4,856
•1.665
3.628
•1,542
3,391
•115
3,813
5.725
•1.761
•37
74,390
1.419
37.481
36.062
3.245
8.248
221,189
745,M1
741.945
•28
621
1.023
•563
821
690,557
498.493
48.301
16.714
6.835
6.835
15.336
481
5.860
15.562
•33
•527
3.866
•27
71,687
54,444
67,504
13,060
1,810
24,437
2ao.2<2
365,421
•3,749
1,055
•497
7,074
2,656
5.408
640.725
106.621
9.840
7.975
14,192
7,416
12,165
•147
3.219
23,867
•25
17.608
•326
•15.267
422.057
-254 J65
125.777
380.642
3.484
9.145
546,962
1,575,607
1.559.678
•138
3.699
6.512
•38
2.480
3.062
1,456,642
1,148,079
69,044
18,698
14,049
19.024
28,067
1,602
13,977
29,469
•22
•162
4.154
6.425
•146
•303
103.421
118.965
162.816
33.851
771
23.477
260.549
278.926
260.630
902
•1.845
■7.034
5.366
3.149
227.067
59.124
10.998
■1.634
13.232
4.627
10.974
•33
2.642
20.036
5.795
•61
•195
•1.207
96.509
51.859
103.175
51.316
1.024
2.892
359.264
645,337
821.383
•6
2,945
9,922
•9
784
10.288
787,772
620.680
32.272
6.492
6.559
12,778
12,784
258
9,363
18.359
■24
•11
1,393
5.645
•80
61.074
57,565
71.910
14.345
705
19.087
475.052
465.129
393.046
■6.968
926
503
■7.317
10.930
45.439
520,628
105.623
24.768
3.384
20.322
11.564
14.556
•50
10.311
34.362
•481
12.923
•1.495
1.448
•6.164
•4.659
268.518
-55,499
104.047
159.546
598
1.926
413,346
1,005,661
964.239
•3.126
•11
2.840
6.323
•3
948
28,371
900,166
749,737
25,337
6,144
2,794
16,703
12,860
1,069
6.785
33.905
•7
•1.526
1.867
•2,123
•35
•2
39.272
105,695
129.868
24.173
760
123,460
1,497.307
1,130,018
1,041,966
14,470
■18
6,298
5,348
22,584
1,967
37,367
1,142,446
347,400
30,208
4,245
34,061
15,889
30,913
•181
10,385
87,725
2,140
30,204
794
2,880
27,193
•1
518,227
-12.426
325,067
337,495
722
2,661
1.502,543
2,716,619
2.666,005
2,057
•48
10,789
19,629
•231
6,098
11.762
2,578,210
2.219.142
56.614
10.355
7.173
49.120
27.184
1.052
7.660
32.007
■858
■369
2.197
7.880
■758
•40
155,801
136.409
196,552
58,143
193
Numbef of partners
4.223
5.247,613
2^97.776
2.662,351
39.074
Nonqualifying dividends
•31
11.260
12.089
Royafbes
111.116
•441
4,135
Other receipts
57,281
2.621.561
721,102
Salanes and wages
64,322
4^92
39,182
76,180
84,572
259
Repairs
AmortizatKMi
Depletion
Pension, profit-shanng, annuity, and bond
32.533
248.935
7.025
106.248
3.978
7.745
24^76
Farm net loss
•795
1.200.117
Net Income (Imi dtfldtt
276.217
1.128.298
Deficit
Construction
852.081
149
659
1,916,672
1,920,680
Business receipts
1.867,486
7,496
Nonquairfying dividends
•7
6.531
26,631
Royafties
•232
1,884
10,413
1,661,555
1,588,011
52,611
Payments to partners
7029
4,485
58,013
33,214
208
Repairs
Annxtaatjon
Depletion
Pension, profit-shanng. annuity, and bond
6.370
24,043
•67
•462
946
1.471
1.919
Farm net toss
•1.574
61.132
N«t Income ()na dafldtt
59.125
119.668
Oefial
60.543
•This estimate should be used with caution because of the small number of sample returns on whtch it was based
'This column consists of partnerships filing final returns. Assets were distnbuted to the partners when the partnership ck»«d out its
penod.
leaving no assets for the partnership al the dose of the accounting
Business Returns/ 1976 • Partnerships
397
Table 2.8 Income Statement by Industrial Division and Size of Total Assets Continued
[All ligufes are eslimales based on samples — money amounls are in thousands ol dollars|
Industrial division, item
Manufacturing
Numljer of partnerships
Number of partners
Total auets
Total receipts
Business receipts
Income from other partnerships
Nonqualifying dividends
Interest received
Rents received
Royalties
Farm net profit
Net gain, noncapital assets
Ottier receipts
Total deducthxn
Cost of sales and operations
Salaries and wages
Payments to partners
Rent paid
Interest paid
Taxes paid
Bad debts
Repairs
Depreciation
Amortization
Depletion
Pension, profit-sharing, annuity, and bond
purchase plans
Employee benefit programs
Net loss from ottier partnerships
Farm net loss
Net loss, noncapital assets
Other deductions
Net Income (less deficit)
Net income
Deficit
Transportation, Communi-
cation, Electric, Gas, and
Sanitary Services
Number of partnerships
Number of partners
Total asaats
Total receipts
Business receipts
Income from other partnerships
Nonqualifying dividends
Interest receded
Rents received
Royalties
Fami net profit
Net gain, noncapital assets
Other receipts
Total deductions
Cost of sales and operations
Salaries and wages
Payments to partners
Rent paid
Interest paid
Taxes paid
Bad debts
Repairs
Depreciation
Amortization
Depletion
Pension, profit-sharing, annuity, and bond
purchase plans
Employee benefit programs
Net loss from other partnerships
Farnl net loss
Net loss, noncapital assets
Other deductions
Net Income (less deficit)
Net income
Deficit
All active
partner-
ships
4,835,912
8,191,523
7.979.481
•1.542
755
22,062
15,660
7,674
•373
5,263
158,713
7,721,469
5.285.070
470,523
152,169
108,946
99.176
155.614
11.852
87,511
306,468
4,504
36,721
18,265
37,193
29.138
•57
11,443
906,819
470,054
940,208
470.154
49,079
3,506,422
2,611,564
2,542,612
•1,235
•92
6,401
24.887
•5.302
•149
12,506
18,380
2,709,585
807,852
312.305
46,905
60,366
126,052
88,547
4,770
85.624
381.442
6.754
•288
4,720
18,127
•8.443
736
756,654
-98,021
273,316
371,337
24,437
68,079
4,835,912
7,640,551
7,434,159
•1,542
740
21,678
15.119
7.674
•373
4.901
154.365
7,246,124
5.013.247
427.107
132,098
101,047
93,423
144,329
11,533
73,129
285.833
4.504
36.295
18.142
36,208
29,138
11.431
830,660
392,427
854,224
461,797
37,007
3,506,422
2,332,045
2,267.374
•300
•92
6,296
23,961
•3,930
•11
12,186
17.895
2,457,357
730,564
286,483
38,733
50,396
120.637
78.967
4,094
70,061
361,330
6,754
17,973
•8,443
453
677,898
-125,312
234,711
360023
Zero
assets'
(3)
3,828
6,696
247,137
244,780
•1,463
•68
■28
•74
414
227,440
142,920
16,296
4,813
4,%3
2,965
7,375
1.084
4,109
6,236
•16
•27
•197
975
•5
•712
34,747
19.697
31,066
11,369
1,763
4,130
97,211
86,229
•8,210
757
87,057
•24.851
8,269
3,365
5,044
4,830
3,606
•36
2,936
$1 under
$10,000
•325
24,403
10,154
14,356
4.202
7.137
20,622
30,445
149,110
147,739
•179
1,158
147,927
63,534
5.673
12,092
8,286
395
3,055
•236
1,929
4,337
•122
•77
•10,173
37,802
1,183
32,165
30,982
2,666
6,377
12,501
114,659
114,432
219
101,763
48,558
12,531
5,436
7,265
822
2,007
•12
1,939
3,445
Partnerships with balance sheets, by size of total assets
$10,000
under
$25,000
•22
•288
19,340
12,696
15,951
3,055
3,514
8.198
60,659
250,981
246,429
•252
•100
•185
•1,516
•192
2,307
230,374
132,402
20,306
12,790
6,337
2,041
5,308
•129
2,848
14,724
•19
•1,573
•1.691
29,315
20,607
35.931
15.324
1.682
4,072
29,442
113,864
113,597
•25
•179
•9
54
113,585
76,200
5,542
•5,250
1,709
730
2.363
•58
4,048
4,044
■20
$25,000
under
$50,000
•65
•281
13,275
279
7.433
7.154
3.180
8,701
118,821
320,027
316,428
73
•1,826
•371
1,329
312,996
178,094
11,544
13,886
8,250
3,805
8,270
356
3,493
9,506
■7
$50,000
under
$100,000
(7)
•62
•206
74,175
7,031
48,582
41,551
2.258
5,825
78,528
171,774
170,028
•364
•635
•463
284
146,624
44,067
23,412
•2.814
4.171
2,849
6,240
•168
7,462
12,452
•96
•154
•39
42,700
25,150
30,968
5,818
597,611
594.471
•15
495
•335
•168
1.244
521,537
311.506
41.928
28.635
12.149
6,173
14,824
832
8,112
17,348
•403
1,833
•276
•29
76,546
76,074
81,987
5,913
$100,000
under
$250,000
198,385
193,317
•56
•427
•3,920
•577
20
187,355
72.806
26,937
7,998
5,493
3,066
6.333
•537
12.381
15.451
•17
•30
635
•75
35.596
11,030
18,691
7,661
1,992
5,088
303,961
896,432
876,601
1.927
3,940
•2,365
1,150
10.444
817,273
549.524
45,297
21,365
12,668
13,728
21,714
2,137
8,604
33,648
•67
•12.463
•293
4.473
•41
91.251
79,159
93.386
14,227
1,438
5,460
227,842
338,444
327,706
•126
•51
S41
•829
802
8,089
327,006
92,356
58,689
7.681
10.827
7.307
18,442
534
13,510
25,948
•443
3,348
•5,592
•7
82,195
11,438
42,126
30,668
$250,000
under
$500,000
757
2,502
272,085
627,612
620314
•4
1,116
927
•26
•32
354
4,839
577,069
400,745
50,129
11,927
8,415
4.479
15.200
2.150
6.177
14,771
•41
•2,553
1,006
•13
55,813
50,543
57,973
7,430
399
1,294
135,446
174,027
172.125
•11
•122
892
174,227
59.631
29.999
1,851
2,559
5,239
7.223
•410
6,918
$500,000
under
$1,000,000
(10)
•730
514
•36
39.878
-200
12,172
12,372
344
1,369
239,918
590,352
580.104
•21
970
246
7.34
$1,000,000
under
$5,000,000
533,605
1,318,496
413,105
1.027,955
28,287
72,503
9.291
14,125
3.393
10,094
3,727
11,274
11,116
24,051
848
1,839
4,091
8,286
10710
26,992
•15
243
•29
•489
2,920
•13
•157
44,417
56,747
60.035
3,288
332
1.760
227,149
165,734
158,375
856
•3,052
•159
3.292
159,834
57,220
26,236
1,861
2,463
12,815
6,910
•74
3,815
17,369
•6
•1,013
722
29,330
5,900
17.820
11.920
3.309
729,331
1,439,918
1,411,942
•79
•65
4.248
5,300
•104
794
17,386
3,476
5.493
•51
111.617
121,422
135.757
14.335
198
2.091
386,911
401,674
384.340
•118
•1
1,824
3,275
375,382
166.781
65.625
1.642
7,123
18,125
11,106
985
8,110
29,590
•638
1.145
8,446
•1,118
•6
54.942
26,292
37,492
11,200
$5,000,000
or more
(12)
"This estimate should be used with caution because ol the small numt>er of sample returns on which il was based
'This column consists of partnerships filing (inal returns Assets were distributed to the partners when the partnership closed out its business, leaving no assets (or the partnership at the close o( the accounting
398
Business Returns/ 1976 • Partnerships
Table 2.8 Income Statement by Industrial Division and Size of Total Assets-
[A)l figures are estimales based on samples — money amounts are in thousands ot dollafs]
Continued
Alt active
partner-
stiips
Partnerships with balance sheets.
Dy size ot total assets
Industnal division, ilem
Total
ZefO
assets'
$1 under
$10,000
$10,000
under
$25,000
$26,000
under
$50,000
$50,000
under
$100,000
$100,000
under
$250,000
$260,000
under
$500,000
$500,000
under
$1,000,000
$1,000,000
under
$5,000,000
$6,000,000
Of mofe
(1)
(21
(3)
(4)
(5)
161
m
18)
19)
(10)
(11)
(12)
Wholesale and Retail Trade
Total
195,014
468,773
11,970.066
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
2.791,623
643,023
781.576
305.915
744,471
67.244
206.614
490.357
12.708
2.264
20.642
50.816
4.631
•9
13.110
2.926605
2.409.252
2.861,318
452,066
32.361
83,886
3.962,148
16.215,391
16,011.459
1.971
608
20.057
29.543
4,949
•243
6,873
139,688
15.511,076
13,399,309
582,805
156,090
93.106
87.194
156.732
24.187
56,685
133,673
3,139
909
11,056
16,151
2.771
•6
753
787.610
704,315
836,352
132,037
150.232
366.988
11,970,066
39.912,836
39.442,623
9,485
1,870
65,581
101,385
6,296
•429
23,921
271,246
37,925,126
30,109.980
2.462.646
564.426
676.631
273.579
607,825
59.714
167.747
422.241
11,204
2,167
19,558
47,991
4,482
•8
7.210
2,508,817
1,987,710
2.378.791
391.081
26.299
66.836
3,962.148
14,688,276
14.500,947
1,829
608
18,875
26,477
4,949
•243
5,819
128.529
14,074,021
12,172,761
634.644
140.140
84.639
80.266
139,549
22,260
47.911
119,010
3.126
829
10.886
16.666
2,763
•5
727
699.041
614,255
737.806
123,561
29,270
64,742
2.889.179
2,861,219
•51
•34
2.513
3.547
•165
7.488
14.162
2.771,648
2,172,646
170,676
49,581
62,767
15,680
49,773
4,697
12.406
25,468
970
•163
442
1,623
4,675
200,181
117,531
186,210
67,679
4,337
9,587
734,833
731.088
325
•332
568
2,520
710,290
612,959
23,233
13.137
5.034
2.869
7.431
1.486
2.062
3.707
•41
127
211
•11
37.982
24.543
39,692
15,149
27,209
62,215
118.714
1.122.224
1.109,592
685
•1.109
•1.54"?
9.391
1.024.985
750,611
69,288
29,500
42,668
3,247
19,304
612
5,717
9,117
•122
•35
•51
866
•96
103.752
97.239
126.063
27.824
6,117
14,957
22.535
319.856
313,474
•26
•17
•30
6,310
271.998
210,067
13,496
5,971
3721
579
2,309
•150
984
1.678
•13
•13
•516
32.511
47,858
52,522
4.664
26.320
57.502
424.531
2,388,794
2.366.713
•15
432
2.217
•215
1.825
17.377
2.227.409
1,664,471
129,209
69,188
81,232
8,648
46,968
2,072
12,071
27,106
•60
•92
•331
1,764
•15
•1,117
183,085
161.385
197,320
35,935
3,485
7,501
56.467
333.142
319,963
•99
•217
•215
•1.763
10.886
303.449
237,699
6,202
13,785
5,310
1,692
2,780
282
1,876
4,720
•3
•1
29.099
29.693
36,979
7.286
22,679
54,421
816,664
3,421,749
3,396.830
•37
•199
2.043
5.330
1.890
15,420
3.182.786
2,379,483
197,267
82,831
110,462
17,373
65,686
5,367
13,047
34,470
1.020
•33
1.146
4.102
•14
•191
270.292
238.963
280,138
41,175
3,104
7,116
112.439
561.656
551,222
•37
•146
361
•673
•93
9.124
511,976
414.382
18.380
19.430
7.414
1.691
6.119
927
1,275
4,933
•49
•23
•893
848
•189
36.523
49,680
66.299
6.619
21.601
53.175
1,539,693
4,768,930
4,725,619
•26
•129
3,087
11,968
•78
1,279
26,744
4.472.839
3,349,156
329,648
88,526
109,168
32,904
91,435
6.635
24,631
69.860
1.883
•38
721
3.536
•78
•220
364,410
296.091
360,314
64,223
2,742
7,341
204.691
908.548
895.269
•2
439
665
145
12,008
868.671
707,612
39.748
9.808
8,186
3.647
9.237
1.189
2.911
16.436
•688
•94
469
•11
69.535
39,877
69,119
29,242
15.963
42,532
2.453,236
7,450,550
7,374,211
1,932
230
7,937
22,617
•39
•11
2,404
41,269
7.043.202
5.446.010
545.731
112,928
118,436
64,061
122,717
11,632
34,942
88,664
2,618
•169
2.566
7.582
•609
•3
222
494,342
407.348
466,543
69,195
3,372
8,633
527.940
2.183.685
2,162,294
•1
•7
1,490
6,997
•37
610
12,349
2.068.992
1,771,928
84,872
25,074
13,331
9,848
19,664
2,904
8,145
19,441
•667
•31
1,011
1.726
•586
•22
109.842
114.693
128,656
13,862
5,019
14,891
1.710.785
4,900.763
4,831,272
•454
258
9,977
12,633
1,968
•24
2,670
41.707
4,666.299
3.741,443
317,243
62,007
56,260
38,960
76,164
9,522
20.263
52,677
2,626
•779
2,219
7,170
•283
520
290,264
234.464
266,302
31,838
1,773
5,446
610.637
1,990,161
1,956,466
•142
•6
3.113
4.160
•1.439
•24
450
24.361
1,899.887
1,600.275
93.942
17.043
9,662
10,616
29.730
4.033
8,230
19,327
•1,512
1,071
2,480
•3
•418
101,646
90,274
105,707
16,433
2,096
8,866
1,432,644
4.0O4.703
3,951,986
•1,959
304
8,194
11.326
•604
1,711
28.619
3.831.684
3.167.550
241.267
31.730
32.892
31.680
51.489
6.384
16.958
37.528
941
•615
1.896
7.216
•53
46
203.539
173.019
196.634
22.616
812
2.789
554,360
2,046,207
2,029.017
•68
•7
2.220
3.041
•94
378
11.382
1,967,912
1,730,126
80,956
12,164
8.846
10.531
18.712
2.816
7.075
13.644
49
•586
1.076
2.764
•39
•16
78.616
78,295
85,102
6,807
961
6.245
1,807.444
4,876,518
4,784.166
4.777
525
12.939
21.681
3.346
•39
1.777
47.268
4,726,138
3,938,570
280,355
28,311
41.539
39,134
54,741
8.989
16,984
49,422
810
253
4,291
8,546
996
•5
119
253,073
150,380
182,028
31,648
493
2,666
900,360
3,008,341
2,965,906
1,559
•333
5,923
7,073
3163
•29
650
23,706
2.921.359
2,550,166
119,126
16,986
14,266
16,462
29,624
5,475
9,435
22727
83
•190
2,544
3,967
868
•6
60
130,416
86,982
104,630
17,648
114
2.399
Tolll ttMtt
1.666,355
Total receipts
4,089,426
4,041.015
•249
Nonqualifying dividends
176
7,874
9,157
■46
•190
Net gam noncapital assets
1.430
Other receipts
Total deductions
29.289
3,978.136
3.500.040
181.862
9.824
Rem paid
21,207
32,002
30.558
Bad debts
3.804
Repairs
10.728
27.949
•266
Depletion
Pension, profit-sharing, annuity, and bond
5.893
Employee benefit programs -.
5,686
2,434
•6
145.879
Net income fless defldtt
111J90
Deficit
Wholesale tnds
120.239
8.949
64
800
972.719
2,601447
2,676.249
•20
Nonqualifying dwidends
•109
4.880
3.282
•1
•190
1.232
15.884
2.549,487
2.337.568
54,590
7,742
Rent paid
8.779
22.342
15.043
Bad debts
2.998
Repairs
Depfeciatlon
5.918
13.397
•123
4.055
2.663
•1.277
•1
Other deductions
72.971
52.360
59,301
Deficit
6,941
•ThiB estimate should be used with caution because of the small number ot sample returns on whicri it was based
'This column consists of panrwrships (ilirig final returns Assets were distributed lo the partners when ttw partnership closed out its busirwss. leaving no assets tor the partnership at the close of the accounting
period
Business Returns/ 1976 • Partnerships
399
Table 2.8 Income Statement by Industrial Division and Size of Total Assets-
[Ail ligufes are estmales based on samples money amotinls are in thousands of dollarsi
Continued
Industrial division, item
Wholesale and Retail
Trade — Continued
BfiM todfi
Number of partnefsliips
Number of partners
Tom uMt>
Total r«c«fpt>
Business receipts
Income from ottier partnerships
Nonqualifying dividends
Interest recerved
Rents received
Royalties
Fann net profit
Net gain, noncapttal assets
Other receipts
Total d«diictkm
Cost ol sales and operations
Salaiies and wages
Payments to partners
Rent paid
Interest paid
Taxes paid
Bad debts
Repairs
Depreciation
Airiortoation
Depletion
Pension, profit-shahng, annuity, and bond
purchase plans
Employee benefit programs
Net loss from other partnerships
Fanri net loss
Net loss, noncapital assets
Other deductions
Net Inconw Out deficit)
Net income
Deficit
Finance, Insurance, and
Real Estate
Number of partnerships
Number of partners
Total asaeta
Total racalpta
Business receipts
Income from other partnerships
Nonqualifying dividends
Interest received
Rents received
Royalties
Farm net profit
Net gain, noncapttal assets
Other receipts
Total deductions
Cost of sales and operations
Salanes and wages
Payments to partners
Rent paid
Interest paid
Taxes paid
Bad debts
Repairs
Depreciation
Amortization
Depletion
Pension, profit-sharing, annuity, and bond
purchase plans
Employee benefit programs
Nel toss from other partnerships
Farm net loss
Net loss, noncapital assets
Other deductions
Net Income (lata deficit)
Net income
Deficit
All active
partner-
ships
162,371
7,992,94$
30,36«,977
30,032,594
e,s«2
2,002
41,373
90,398
1,470
•292
20,362
169,624
2«,663,$62
21,726,351
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
1,860
•3
12,357
2,134,550
1,703,295
2.023,324
320,029
446,988
3,250,369
196,031,807
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
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
5,816,550
8,085,061
Zero
123,731
299,592
7,992,945
25,199,639
24,916,960
7,656
1,262
36,667
74,861
1,347
•186
18,091
142,609
23,827,520
17,924,259
1,916,841
411,176
590,514
193,050
467,695
37,145
119,685
302,739
8,079
1,338
8,672
32,316
1,719
•3
6,483
1,805,806
1,372,119
1,639,649
267,530
382,350
2,856,367
196,031,807
35,935,699
31,605,905
451,251
30,51 1
1,952,493
236,337
215,378
1,146
728,128
714,550
38,572,998
3,743,759
1,941,163
503,257
796,420
9,487,696
3,577,565
73,445
1,019,144
5,845,319
40,795
23,098
31,203
38,011
1,002,257
14,200
120,714
10314,952
-2,637,299
5,160,621
7,797,920
SI under
$10,000
(4)
24,933
55,155
2,154,346
2130,131
•51
•34
2188
3,215
•165
6,920
11,642
2,061,358
1,559,687
147,443
36,444
57,733
12,811
42,342
3,211
10344
21,761
929
•163
315
1,312
4,664
162,199
92,988
145,518
52,530
33,211
176,556
1,788,194
1,563,853
•1,365
445
48,165
23,428
•126
110,736
40,076
1,878,000
462,495
33,202
17,948
15,656
230,622
74.470
1,444
2l!803
110,615
5,062
•10
•82
781
24,257
12172
867,381
-89,806
217,800
307,606
21,092
47.258
96,179
•02,368
796,118
560
•1,092
•1,517
3,081
752,987
540,554
45,792
23,529
38,947
2668
16,995
462
4,733
7,439
•109
•35
•38
•350
•95
71,241
49,381
72,541
23,160
27,676
136,330
127,1
383,083
292,752
23,613
•589
11,124
20,904
4,555
351,237
42,463
23,001
22,881
15,889
29,740
16,095
•866
8,537
12148
•8
•1,571
•306
•12
57,258
•19,307
101,155
11,846
136,369
124,523
Partnerships with balance sheets, by size of total assets
S10,000
under
$25,000
$25,000
under
$50,000
21.835
50,001
388,064
2,055,652
2,046,750
•15
333
•62
6,492
1,923,960
1,426,772
123,007
55,403
75,922
6,956
44,178
1,790
10,195
22,386
•50
■92
•328
1,763
•15
•1,117
153,986
131,692
160,341
28,649
153,416
607,286
424,068
383,294
13,626
449
12.211
1,216
•7,185
1,796
4,291
418,272
54,364
26,037
13,747
20,556
37,665
32,132
•505
10,816
37,856
•193
•23
•584
33.389
•7.786
142,617
5,796
131,200
125,404
19,486
47,127
701,886
2,851,160
2,836,786
•53
1,676
4,657
1,797
6,189
2,662,598
1,961,022
178,106
61,639
102,824
15,773
60,462
4.416
11,768
29,470
971
•10
255
3,254
•14
•2
232.612
188,562
223,118
34,556
46,498
192,810
1,703,854
626,757
560,544
16,012
•363
18,522
2,708
•16,013
6,343
6,252
588,698
84,193
40,940
7,946
9,329
77,194
53,718
2,394
24,226
74,978
462
•1,334
•7
•372
34.918
27,945
148,742
38,059
178,525
140,466
$50,000
under
$100,000
(7)
45.498
1,326,897
3,847,383
3.817.397
•24
•129
2,613
11,283
•78
1.123
14,736
3,591,747
2,634,488
289,640
77,600
100,740
29,020
81.738
5.161
21,576
54,306
1,295
•38
627
3,057
•78
•209
292.174
255,636
290,617
34,981
4,137,412
1,384,657
1,230,077
12.601
•23
57,768
12,036
32,675
•4
24.073
15.400
1J52J75
158.233
64.052
25.703
35.145
221,951
117,098
7,009
46,946
167,021
1,464
•4,714
527
976
64,507
•1,826
•3,522
331,582
132,382
351.801
219.419
$100,000
under
$250,000
12,568
1,920,767
5,263,876
5,208,976
1,931
223
6,447
15.473
•2
•11
1,894
28,919
4,971,258
3,672,257
460,739
87,624
104,993
43,986
103.137
8.728
26,794
68,896
1,951
•128
1,555
5,856
•23
•3
200
384,388
292,618
337,951
45,333
374,930
12,199,776
2,554,676
2,283.400
43,975
423
115,003
21,638
29,119
•77
25,597
35,444
2,481,156
328.482
94.028
30,950
51,229
471,274
267,785
96,127
360,522
1,991
4,737
667
1,410
79,868
•6,870
3,000
673,727
73,520
617,213
543,693
$250,000
under
$500,000
$500,000
under
$1,000,000
(10)
3,246
9,445
1,100,148
2,910,602
2,874,806
•312
252
6,864
8,373
•529
2,120
17,346
2,766,412
2141,168
223,301
34,964
45,598
28,445
45,434
5,489
12,033
33,350
1.013
•779
1,146
4.690
•280
•102
188.618
144,190
160,595
16,405
320,008
15,459,163
2,811,518
2,514,918
44,120
4,333
131,869
22,571
36,090
•206
27,638
29,773
2,787,745
264,817
103,289
60,831
34.620
695,148
321,971
7,236
105,585
455,726
1,769
4.024
792
1,672
116,386
•499
7,850
605,530
23,773
568,400
544,627
$1,000,000
under
$5,000,000
(11)
J5.000.000
or more
(12)
878,284
1,958,496
1.922.969
•1.981
■297
5,974
8,285
•510
1,333
17,237
1,863,772
1,437.425
160.311
19,566
24,046
21,049
32,777
3,568
9,883
23,884
892
■30
621
4,452
•14
■31
125,023
94,724
110,532
15,808
362,976
20,510,301
3,676,326
3,329.587
67,535
4,488
161,632
27.819
23.607
•175
22,050
39,433
3,914,407
327,866
156.360
51,095
90,887
1,052112
423,423
7.649
130.073
692.531
2.639
2,687
940
2,456
149,274
•4.403
•2.433
817.579
-238,081
546,315
784,396
468
3,579
907,084
1,868,177
1,818,261
■3,216
■192
7.016
14,608
■183
•10
1,127
23,562
1,804,779
1,388,414
161,230
12,325
27.283
22.682
25,117
3,514
7.549
26.695
727
•63
1,747
4,579
•138
•59
122.657
63,398
77,498
14,100
60,662,857
11,027.078
10,116.389
164.950
10128
376.264
64,022
49,042
•647
69,618
176.018
12,535,089
1,187,636
563,021
99,450
233,597
3,399,368
1.235,290
18,309
370,842
2,309,336
8,895
2,783
8,635
9.678
286.151
•595
19.995
2,781,508
-1.508,011
1,119,759
2,627.770
•This estmate should tie used with caution tiecause ol the small number of sample returns on which rt was based
'Tins column consists of partnerslvps filing final returns. Assets were distntmted to the partners when the partnership closed out its business, leaving no assets fcx tiie partnership at the close o( trie accounting
period.
400
Business Returns/ 1976 • Partnerships
Table 2.S Income Statement by Induatrial DIvlalon and Size of Total Assets-
[All figures are estimates based on samples — money amounts are in tfKmsands of dotlafs]
Continued
Industrial diviston, item
All active
partner-
strips
Pannerstiips witti t)alance streets, by size of total assets
Total
$1 under
$10,000
$10,000
under
$25,000
$25,000
under
$50,000
$50,000
under
$100,000
$100,000
under
$250,000
$250,000
under
$500,000
$500,000
under
$1,000,000
$1,000,000
under
$5,000,000
$5,000,000
or more
(2)
(8)
(10)
(11)
Services
Numlwr ol partnerships
Numljer ot partners . . . .
Total assets
Total rectlpta
Business receipts
Income from ottwr partnerships
Nonqualifying dividends
Interest received
Rents received
Royalties
Farm net profit
Net gain, noncapital assets
(^ber receipts
Total deductions
Ckist of sales and operations
Salaries and wages
Payments to partners
Rent paid »
interest paid
Taxes paid
Bad debts
Repairs
Depreciation
Amortizatioo
Depletion
Pension, profit-sharing, annuity, and bond
purchase plans
Employee benefit programs
Net loss from ottrer partnertliips .
Fami net loss
Net loss, noiicapital assets
Other deductions
Nat Inceni* (Ian dfflelt)
Net income
Deficit
207.248
676.915
21,4«7,537
33,0ia,«92
32.056.952
41.784
5,496
66,665
240,249
15,843
•1.176
83.729
476.996
25.206^14
4,357,323
6,793,516
1,126,888
1,533,629
1.096.517
994.036
50.026
290.135
2.114.488
81.552
1.875
116.951
134.339
95.627
•1,929
25,782
6,393,701
7,802378
9,566,258
1,763,680
565,137
21,487,537
29,741,591
28,839,666
41.676
1,973
61,061
233,167
15.775
•411
80.923
446.939
22,992,133
3.762,637
6,276,208
1.019,041
1,410,840
1,054,812
912,291
47,315
260,385
2,028,865
79,618
1,851
108,245
129,579
95,627
•154
24,306
5,780,359
6,749,458
8,456,437
1,706,979
26,917
66,251
1,3O«,0«9
1,250,800
•685
2,125
2,910
•778
•260
35,048
13,493
927,713
229,915
174,969
56,046
65,306
26,746
38,209
2,752
8,669
48,740
3,374
1,971
2,724
•5,434
•2,492
260,267
371,386
438,819
60,433
48.078
126.451
189,809
2,655,459
2.523.936
•6
•166
2.091
•1.445
•555
8.509
18.751
1,598,895
299.669
331.519
147.519
138,210
18,618
42,316
1,369
12.579
32.373
5.091
•511
3.046
4,355
•33
•81
561,406
958,764
1,024,622
67,858
25.751
66.040
413,379
2,5«0,649
2.528.352
•834
2.201
7.223
•460
522
21.057
1,864,358
286,159
405,923
146,717
141.330
17.673
50.588
2.018
11.523
61,665
660
•6
5,405
6,012
•6,080
2,283
520,316
896,291
934,098
37,807
18,744
55.615
«9,232
2,741,473
2.682.571
•3.062
3.376
3.625
l.li
37,805
1,862,180
380,994
489Z34
126,686
130,609
22,837
58,882
1,801
17,114
74,359
1,446
5,800
•5,035
538,192
879,293
923.884
44.591
15.929
53.582
1,114,838
2,783,021
2.704,842
•1,232
■784
6,708
9.004
•1.385
2.758
56.310
1,929,192
394.063
516.643
104,242
122,495
39,018
73,864
2,822
20,361
113,845
1,167
•87
6,654
9.668
21.558
•20
502.665
8S3,82»
934.489
80,660
12,284
50,623
1,919,763
3,S24,tS«
3,449,473
1,738
72
8,543
21,066
•298
•49
9,041
33.876
2J«8,179
499.054
691.531
118.728
176.687
62.931
102.768
4.920
30.681
152.075
1.573
•16
8,762
17,085
10,047
•154
4.806
706.361
935,977
1,040.642
104.865
38.512
2,121458
2J2«,184
2,252.764
5.255
•105
9.838
20^52
•701
4,408
35,841
1,798,437
294.673
493.837
71,268
120,689
86,142
82.187
4.947
29.578
153.118
1.130
•491
7.579
11.178
10.446
6.339
424.835
530,727
647.613
117.086
3.399
33.767
2,383,108
2,333,184
2J!72.644
4.019
•34
9.495
10.191
■45
•102
5.363
31,271
i484,ni
262.023
540.171
52.776
112.356
112,005
88.146
2.207
25.301
229,917
18.678
•6
11,357
12.050
6.611
•176
411.111
448773
632,647
184,374
5,808,8*8
4,6«7,7*«
4,479,063
14.338
408
21.575
73.991
1.346
9.291
97.777
4,t$i,2r
589.431
1.143.878
84.768
215.881
302.821
191.345
14,477
57,783
549,445
12,290
•627
23,491
32.517
27.939
755
903.839
548,502
1.010,856
464,354
(12)
528
23.274
8,870,370
4.910,817
4,695.221
10.507
•404
15,109
83,460
•359
4.799
100,758
4,587,201
528,656
1,488,503
110.291
187^77
366.021
183.986
10,002
46,776
613.328
34.209
34.180
25^92
8.994
•2J19
951.367
323,416
868.367
544.951
'Tha estimate should tM used with caution because of trie small number ot sample returns on wtiich it was based.
'This column consists ol partnerships filing final returns Assets were distributed to trie partners wtwo tt>e pannersnip closed out its business, leaving no assets lor ttre partnership at the close of ttie accounting
period.
NOTE: Alt balance stieei data are measured as ot the end of the partnership accounting period. "iWhoiesale and retail trade" and "Nature ot business not allocatrle" are not shown seperatety because of Itre SfflaN mantar ol
sample returns on which they were t>ased However, ttie data are included In tt>e appropriate totals
Business Returns/ 1976 • Partnerships
401
Table 2.9— Receipts and Net Income, by Accounting Period and Industrial Division
[All ligures are eslimates based on samples— moiwy anwunls are in thousands o( dollars]
Month accounting penod ended
Totil
Fu*-yMr mum, loMI
July
August
Septetnber
October
Novemlier
Oecamber
January
Fetniary
March
Jsv y^'.y.'.'.'.'.'.'.'.'.'.'.'..
June
Pttt^yMf ralufitt, tow
July-Noveniber
December
January-June
ToW
Fut^Mr rtkm, lotii
July
August
September
October
November
December
January
February
March
Juie
Part year rttums, total
July-Noveniber
December
Janua/y-June
Number of
pa/1ner-
ships
Business
receipts'
Net
income
deliciti
Alt industrial divisions
t,l)3<,071
2.763
3,403
6,414
5,349
2,208
987,538
4,850
2,929
7,046
5,210
2,940
7,421
S*,370
10,513
36,318
11,539
157^72,880
tS3,071,757
1,106,224
1,627.720
3,632,355
1,790,623
1,354,703
130,901,428
2,236,475
1^97,592
2332,260
1,579.022
1,203,353
4,010,002
4,S01,123
1,352913
1,991,611
1,156,599
10,422,811
11,067,117
183,810
282,131
618,157
307,064
253,640
7,540,129
434,641
179,543
337,635
155,264
191,503
583,600
-644,306
166,585
-900,574
89,683
Number of
partner-
ships
Business
receipts'
Net
income
deficit)
Agncutture, forestry, and fishing
Constniction
60,390
55,691
•100
56
79
281
•80
53,621
57
71
477
482
•35
352
4,699
810
2,481
1,408
13,106,707
12,628,852
•39,461
•47,492
117,970
118,245
•31,839
11,378,353
147,128
149,432
311,340
108,835
•57,351
121,406
477,855
107,172
154.824
215.859
1,139,001
1,120,143
•1,591
-328
2,367
9,006
•372
1,069,944
20,670
-4,338
19,894
10,368
•1,725
-11,128
18358
9,493
1,826
7,539
121,337
116,688
126
192
136
222
■87
115,384
432
340
318
387
259
805
2,649
410
1,519
720
12,909,758
12,764,133
78,355
121,938
47,706
28,117
•38,595
11,893.618
64.616
157,437
97,016
72,571
40,347
123,817
145,626
59,310
64,970
•21,345
1,014,820
1,051,535
7,279
-9,312
2,474
-3,655
•5,793
1.021,104
7.287
8,338
6,593
-1,746
-682
8,064
3,884
—48,668
Number of
partner-
ships
receipts'
Net
income
deficit)
Mining
17,812
16,907
•10
•69
•100
16,449
•28
Manufactunng
30,767
28,618
38
339
131
116
•33
26,913
146
44
285
•113
103
357
2,149
•195
1,365
589
7,979,481
7,776,066
48.917
67.639
176,467
271,750
•63,277
6,129,314
155,074
58,687
267,875
•55,518
88,936
392,612
203,415
•53,282
59,959
90,174
470,054
439,531
4,357
5,846
10,324
-4,056
•2,817
364,588
17,121
2,115
16,358
•6,898
-1,078
14,241
30,523
4,939
19,085
•84
•84
•54
•21
90S
•150
676
•79
5,258,499
5,230,056
•13.402
•34.679
•21,566
4.634.398
•6.430
•92.887
•24.469
•66.821
•141.467
28,443
•4.706
16.914
•6.823
415,222
•5,616
•7,374
•11,448
332,956
•5,717
•16,664
•-1.852
•8,097
•-8,889
-462,148
•-4,421
-460,397
•2,670
Transportation, communication, elec-
thc. gas, and sanitary sendees
16,860
15,918
15,076
•79
•169
683
•90
2,542,612
2,497,624
•2,573
•24,518
•16,833
2,365,744
•5,437
•12,874
•25,009
■13.068
•24.010
44,988
•4.325
33.693
•6,970
-98,021
-89,835
•547
•2,284
-4,447
-96,929
•2,645
•626
•-85
•1,853
•5.608
-8,116
•-1,732
-6,951
•497
•This MQrnate attould be us«d with caution because of the small numtMf of sample returns on wtiich It was based.
••The estimate for this cell n not shown separately because of the small number ol sample returns on which It was based. However, tt>e data are included In the appropriate totals
'Total receipts for Firunce, lr^aurarK:e, and real estate, and Business receipts for all other industries.
NOTE: "Wtiolesale arKJ retail trade not allocable" and "Nature of business not ailocabie" are not shown separately because ol the small number of sample returns on which tt>ey were based hlowever. the data are included in the
appropriate totals.
402
Business Returns/1976 • Partnerships
Table 2.9 — Receipts and Net Income, by Accounting Period and Industrial Division — Continued
(All Itgures are estimales based on samples— money amounts are in Ihousands ot dollars]
Month accounting penod ended
Number of
partner-
ships
Business
receipts'
Net
income
(less
deticitl
Number of
partner-
ships
Business
receipts'
Net
income
deficit)
Number of
partner-
ships
Business
receipts'
Net
ncome
(less
defidtl
Wttolesale and retail trade
Total
Fult-year returns, totil
July
August
September
October
November
December
January
February
March
Apnl
May
June
Parl-year retunu, total
July-November
December
January-June
195,014
in,OM
6t8
492
911
1,229
595
168.256
1.328
1,635
867
885
1,495
16,008
3,127
9.275
3,604
4«,073,07a
453.008
371.374
524.592
395.264
448.396
38,199.217
1,001.069
503.143
587.536
586.729
325.160
1.132.311
1,545,279
471.539
738.043
335.697
2,409,252
2,34e,3<7
25.738
16.933
16.263
17.473
11.259
2.043.327
55,654
37,825
28,895
25.948
12.626
54.446
62,M5
30.167
15.568
17.130
Total
Full-year returns, total
July
August
September
October
November
December
January
Febhiary
March
Apnl
May
June
Part-year returns, total
July-November
December
January-June
Wholesale trade
3231
30,075
179
79
193
198
142
27.584
176
226
518
265
153
362
2,2a«
1.118
476
1i,011,4S«
15,600,502
271.877
241.184
271.699
197.606
120.330
12.307,122
558.510
257.042
273.334
404.564
217.752
479.482
410,957
171.522
143.026
96.409
704J15
U3,163
11.!
8.069
11.566
1.883
3.051
557.525
23.951
11.143
9.226
13,636
8.157
23.028
21,152
10,932
4.828
5.392
Rnance. insurance, and
446,988
429,394
1.067
1.186
2.764
2.923
1.072
409.289
1.572
1,117
2.401
2.209
1.145
2.649
17,594
2.442
12.709
2.443
37,632,383
36,490,449
109.055
146.508
944.663
578.819
603.525
31.959.693
139.159
171.994
327.904
370.795
194.499
943.835
1,141,914
319.932
535.768
286.214
-2,2«»,S11
-1,937,900
54.270
89.565
205.330
200.314
-2.877.351
54.160
21.778
45.107
22.383
64^53
137,603
42.161
-365.853
-6.919
Retail trade
1(2,371
148,651
439
413
718
1.031
453
140.390
1.152
471
1.117
602
732
1.133
13,720
i435
8.157
3.128
M,032,5«4
1UMJ72
181.131
130.190
25^893
197.658
328.066
25.863.070
442.569
246.101
314.202
162.165
107,408
652.829
1,134J22
300,017
595.017
239.288
207,24<
193422
801
1.119
2014
450
335
182.538
1.208
658
1,754
967
423
1.555
13,426
3,210
7.610
2.606
32,056,952
31,143,348
231.282
956.794
1.761,760
360.030
123.471
24.330.616
717.562
247.139
634,828
335.096
417.171
1.127.599
913,(04
332,647
387,440
193,517
l,703,2M
13,830
8,844
4,697
15,590
8,208
1,484,160
31,703
26.682
19.669
12.312
4.469
31.418
41,713
19^35
10.740
11.738
7,a02,57(
7,721,470
82,363
208.559
487.506
75.965
16.619
5.68^188
271.487
111.831
203,498
93.352
104.709
383.393
•1,101
80,534
-43,038
43,612
'This estimate should be used with caution because o( the small number ol sample returns on which 11 was tiased.
' * The estimate lor this ceil is not shown separately tiecause of tt>e small number ol sample returns on which it was tMsed However, the data are included m the appropriate totals.
■Total receipts for Finar>ce, insurance, and real estate, and Business receipts for all other industries
NOTE "Wholesale and retail trade not allocable" and "Nature ot busmess not allocable" are not sliown separately because of trie small number of sample returns on which they
appropnate totalS-
were based- However, the dsts are incSided in the
Business Returns/ 1976 • Partnerships
403
Table 2.10— Partnership Payments to Retirement Plans for Employees or Partners, by Selected Industries and Size of Business
Receipts
|AII figures are estimates based on samples— money amounis are in thousands ol dollafs|
Selected indusHy, size o( business receipts'
All Industries
Total
Under SIOCOOC
$100,000 under $200,000 .,
$200,000 under $500,000 ..
$500,000 under $1,000,000
$1,000,000 or more
All Nonfann Industries
Total
Under $100,000'
$100,000 under $200,000 ,.
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Agriculture, Forestry, and Rshlng
Total
Under $100,000*
$100,000 under $200,000 ..
$200,000 under $500,000 ..
$500,000 under $1,000,000
$1,000,000 Of more
Total
Under $100,000-
$100,000 under $200,000 ..
$200,000 under $500,000 . .
S500.000 under $1,000,000
$1,000,000 or more
Other
Total
Under $100,000'
$100,000 under $200,000 ..
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Mining
Total
Under $100,000*
$100,000 under $200,000 ..
$200,000 under $500,000 ..
$500,000 under $1,000,000
$1,000,000 or more
Construction
Total
Under $100,000"
$100,000 under $200,000 ..
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Manufacturing
Total
Under $100,000-
$100,000 under $200,000 . .
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Transportation, Communication, Electric,
Ga:, and Sanitary Services
Total
Under $100,000-
$100,000 under $200,000 ..
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Number of
partner-
ships
(1)
t,096,441
834,007
117,363
96.006
28.758
20.307
989,788
755.424
102.246
86,491
26,463
19.164
121,337
90,130
16.874
10.483
2.521
1.329
106,653
78.583
15.117
9.515
2.295
1,143
14,884
11.547
1.757
17,812
14.495
919
1.184
529
685
60,390
42.988
8.173
6,037
1,738
1.454
30,767
21.939
3,990
2,772
1.095
971
16,860
13.118
1.539
1.462
450
291
Partnerships with deduction
for pension, profit-shanng.
annuity, or bond purchase plans
Number of
parlnef-
ships
21,028
2.105
4.422
7.939
2,923
3.639
20,108
1,926
4.218
7.594
2.816
3,554
1,276
•256
•304
497
120
99
•179
■204
345
■107
85
■77
■100
152
•13
•14
100
••17
1,016
•102
•360
260
161
133
902
•too
•232
210
■84
276
266
"79
Amount
of
deduction
215,533
2,757
7.146
22.715
16.845
166.070
212,889
2.563
6.994
21.657
16375
165,300
3,449
•244
•358
1.310
507
1.030
2,644
•194
•152
1.058
•470
770
805
•50
•206
252
•37
•260
6,328
••135
•14
6.179
13,586
■128
•941
1.288
3.272
7.957
18,265
•18
•878
1.264
•640
15.465
•66
3.917
Number
of
plans
279,951
16,144
76.334
111.765
32.292
43.416
264,373
14.777
68.507
105.579
32.185
43.325
22,448
•1.444
•8.081
12.401
120
402
15,578
•1.367
•7.827
6.186
•107
91
6,870
•77
■254
6.215
■13
■311
1,396
■■17
■13
1,366
19,555
•2,456
•8,577
1,508
5.024
1.990
32,795
•7.723
•15,478
2,599
■1,371
5,624
2,953
•24
1,460
Partnerships with payments
on behalf of partners
To a self-employed
retirement plan*
Number of
partner-
ships
12,015
2.587
3.006
3.842
1.299
1.279
10,959
2.309
2.708
3,490
1.181
1.271
1,379
•355
•454
429
••141
1,066
•278
•300
•352
"126
323
■77
■154
•77
••15
398
•254
•23
•76
•25
•20
•78
•116
■26
39
Amount of
payrrtents
20.055
69.225
22.613
97.269
212,734
8.964
18.297
66.533
21,817
97.123
8,313
■1.395
•2.481
3.347
••1,090
•1,001
•1,758
•2,
■■942
1,920
■394
■723
■655
••148
•31
•263
•114
1,890
•433
•138
■495
•557
•267
1,567
•310
503
1,986
■168
•169
•734
•915
To an individual
retirement account*
Number of
partner-
ships
1,371
•587
•177
423
•77
107
•564
•177
423
•76
102
•3
Amount of
payments
■This estimate should be used with caution tjecause ol the small number of sample returns on which it was based
* 'The estmate tor this ceil is not shown separately tjecause ol the small number of sample returns on which it was based instead, the data are combined with the estimate m the same column tor a row category imrriediately above of
below that of the * * cell- The resulting combined estimate is designated by a * * to the ieh,
•• 'The estimate for this cell is not shown separately because of the small numt)er ol sample returns on which it was based However, the data are included in the appropriate totals.
■Total receipts tor mdustnes in Finance, insurance, and real estate, and Business receipts lor ail other industnes
•Commonly l<nown as a "Keogh" plan
'Includes indtviduai retirement annuities and individual retirement bonds
'Includes returns with no business receipts.
404
Business Returns/ 1976 • Partnerships
Table 2.10— Partnership Payments to Retirement Plans for Employees or Partners, by Selected Industries and Size of Business
Receipts— Continued
(All ligures are estimates based on samples— money amounts are in thousands ot dollars]
Selected industry, size ot business receipts'
Number ot
partner-
ships
Partnerships with deduction
lor pension, profit-shanng,
annuity, or bond purchase plans
Number ot
partner-
ships
Amount
ol
deduction
Number
ol
plans
Partnerships with payments
on behalf ot partners
To a selt-employed
relrement plan'
Number of
partner-
ships
Amount ot
payments
To an individual
retirement account'
Number ol
partner-
ships
Wholesale and Retail Trade
Total
Under $100,000'
$100,000 under $200,000 ..
$200,000 under $500,000 ..
$500,000 under $t,0OO.000
$1,000,000 or more
Wholesale trade
Total
Under St00,0O0'
$100,000 under $200,000 ..
$200,000 under $500,000 .
$500,000 under $1,000,000
$1,000,000 or more
Retail trade
Total
Under $100.000-
$100,000 under.$200,000 , .
$200,000 under $500,000 ..
$500,000 under $1,000,000
$1,000,000 Of more
Retail trade: Food ttoree
Total
Under $100,000'
$100,000 under $200,000 ..
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Retail trade: Automotive dealers and service stations
Total
Under $100,000'
$100,000 under $200,000 ..
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Retell trade: Other retail trade
Total
Under $100,000'
$100,000 under $200,000 ..
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Finance, Insurance, and Real Estate
Total
Under $100,000'
$100,000 under $200,000 ..
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Totel
Under $100,000'
$100,000 under $200,000 ..
$200,000 under $500,000 , .
$500,000 under $1,000,000
$1,000,000 or more
195,014
113.1
32,61 1
32.811
9.667
6,729
32,361
8.019
3.944
4.835
2,548
3.015
162,371
95.023
28,566
27.952
7,119
3.711
21,6S4
9,294
5,520
4,650
1,159
1,061
26,080
9.494
6.248
7.129
1.961
1,248
114,607
76,235
16,798
16,173
3,999
1,402
446,988
386,892
27.171
21.117
6.872
4.936
106,878
102.665
1.876
1.321
442
574
•156
787
1.149
693
940
1,096
•77
•191
204
205
419
2,629
•79
596
945
488
521
213
•74
146
133
138
136
•79
596
599
276
237
2,209
500
461
503
298
447
20,642
•42
1.320
2,088
2,380
14.812
•901
546
731
8.870
9,586
•34
419
1.542
1,649
5.942
1,941
346
■152
1,443
125
443
759
6,318
•34
419
1,071
1,054
3,740
31,592
732
649
1.662
1.710
26.839
17,734
••333
•135
•85
17,181
47,129
•156
18,387
12.349
5.693
10.544
15,317
•77
•2,468
2.580
3.892
6,300
31,812
•79
15.919
9.769
1.801
4.244
4,433
2.800
•74
1.559
1.321
151
541
25,366
•79
15.919
5.648
1.576
2.144
16,213
2,877
664
6,938
1,597
4.137
t,2S1
••318
•25
•6
902
2,159
•642
513
566
185
253
•244
•111
•51
145
1,108
•154
•269
443
134
108
•154
•269
259
•97
58
•47
•217
118
14,492
■1.935
2.472
2.757
1,313
6.015
7,415
•1,612
•1,573
•1,051
•397
2.782
6,993
•323
•899
1.622
916
3.233
2,608
•95
•12
2.501
486
•173
•162
3,564
•323
■899
1.041
•731
570
8,778
•1.297
•1.596
1.369
•718
3.798
4,567
•■454
■463
■234
3.416
5M
■254
208
■63
63
4«2
•177
196
•51
38
K
•23
•24
•25
14
333
■154
136
■26
•17
'This estimate sr>ould b« used with caution because of the small numtjer ot sample returns on which it was based
"Trie estimate for this cell is not sr>own separately because of trie small number of sample returns on which it was based Instead, the data are combined with the estimate in trie same column for a row category iimnediatety atiove or
below thai of the * * cell The resulting combined estimate is designated by a " * to the left
'"Trie estimate for this cell is not shown separately tjecause ol the small numtier ol sample returns on which it was based However, the data are inclurfed in the appropriate totals
'Total receipts lor industnes m Finance, insurance, and real estate, and Business receipts tor all other industries
"Commonly Known as a ' Keogh" plan
'Includes individual retirement annuities and individual retirement bonds
■Includes returns with no tMjsiness receipts-
Business Upturns/ 1976 • Partnerships
405
Table 2.10— Partnership Payments to Retirement Plane tar Employees or Partners, by Selected Industries and Size of Business
Receipts— Continued
[All figures are estmates based on samples— money amounts are in thousands o( dollars]
Selected industry, size of business receipts'
Number of
pai^-
ships
Partnersfiips with deduction
for pensjon, profit-shanng,
annuity, or bond purchase plans
Number of
partner-
ships
Amount
of
deduction
Number
of
plans
Partnerships with payments
on behalf of partners
To a seff-employed
retirement plan*
Number of
partner-
ships
Amount of
payments
To an individual
retirement account'
Number of
partner-
ships
Amount of
payments
nnanc*, Inauranca, and Raal Eatal*— ConthMMd
Insurance agents, brokers, and service
(3)
Total
Under SIOO.OOC
$100,000 under $200,000 ..
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Rwd estate: Total
Total
Under $100,000-
$100,000 under $200,000 ..
$200,000 under $500,000 . .
[500,000 under $1,000,000
t1,000,000 or more
Real eatata: Operatore and Inaera of biMlngs
Total
Under $100,000-
$100,000 under $200,000 ..
$200,000 under $500,000 ..
$500,000 under $1,000,000
$1,000,000 or more
Real estate: OUwi real estate
Total
Under $100,000-
$100,000 under $200,000 ..
$200,000 under $600,000 , .
$500,000 under $1,000,000
$1,000,000 or more
Services
Total
Under $100,000-
$100,000 under $200,000 . .
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Medical and healtti aervlctt: Total
Total
Under $100,000-
$100,000 under $200,000 . .
$200,000 under $500,000 ..
$500,000 under $1,000,000
$1,000,000 or more
Medical and health:
Offices of physicians
Total
Under $100,000-
$100,000 under $200,000 . .
$200,000 under $500,000 . .
$500,000 under $1,000,000
$1,000,000 or more
Medical and hMlth:
Otim medical servlcas
Total
Under $100,000-
$100,000 under $200,000 ..
$200,000 under $500,000 ..
$500,000 under $1,000,000
$1,000,000 or more
M10
6.065
1,211
811
210
113
131,700
278,162
24,084
18,985
6.220
4.249
273,444
227.546
20,580
16,763
5,344
3^11
60.616
3.504
2.222
876
1.038
M7,2a
151.249
26.086
20.127
5.874
3.912
6.419
4.996
5.288
1.394
787
2.112
1.894
3.600
874
388
tO,016
4.307
3.102
1.688
520
399
1,617
344
397
329
344
350
303
232
275
113
2.201
5,203
1,530
1,612
4,602
■309
871
2,488
522
412
3,311
•154
•541
1,974
421
291
1,221
•155
•330
514
•101
121
514
■428
3.812
8,755
227
472
1,013
1,197
5,846
6,390
227
344
811
1,127
3.881
2,365
•128
•202
•70
1.965
116,951
1,572
2,846
14,406
8.256
89.871
24,245
•271
843
5.443
2.606
15.082
16,630
■81
•620
4.597
1.864
9,477
7,606
•190
•223
846
•742
5.605
4,510
3.812
■46
447
10,452
2,621
397
3,101
1.545
2.788
8,553
2.621
350
1.788
1.531
2.263
1,899
■47
■1.313
•14
525
137,462
1,483
25.070
74.566
18.450
17.893
71,942
•309
23,740
39,487
4,407
3,999
63,730
■154
■23,410
33.964
3.019
3,183
8,212
■155
■330
5.523
■1.388
816
■46
■38
■10
■13
264
•192
•169
••123
•40
7,187
1.264
1.723
2,473
863
864
2,039
•77
•409
1.065
288
200
1,635
■77
■387
954
237
180
204
•22
•111
•51
•20
•167
■311
■192
■307
3,234
'■2.272
•595
•292
■75
1,714
■1^89
•75
•292
'1,520
••925
•520
•75
181,693
4.737
13,282
60,389
17,789
85.496
56,235
29.672
6.180
15.535
53,080
•149
•4.405
28.423
5,500
14,603
•294
•1,249
■680
■932
■310
■177
■87
■13
19
4,414
■516
•360
•507
•8
3,023
••198
•Ttijs estmate should be used with caution tjecause of ttw small numtjer of sample returns on wtxch it wu based.
"The estimate ror ttvs cell is not sTiown separately because of the small numt^er of sample returns on wrfitch It was based, instead. tr>e data are combined witti trie estimate In ttie same column Tor a row category immediately above or
below that of the " cell The resultng combined estmate is designated by a " to the left
• "The estmate for this cell is not sfiown separately because of the small number of sample returns on wtMch it was baaed. However, ttie data are included in ttie appropriate totals.
■Total receipts for industries In Finance, insurance, and real estate, and Business receipts fix all other industTies.
■Commonty luiown as a "Keogh" ptan.
■Inciurles Indrvlduat retirement annuities and Individual retirement txXKte.
-Indurles returns with no tHJSiness receipts
406
Business Returns/ 1976 • Partnerships
Table 2.10— Partnership Payments to Retirement Plans for Employees or Partners, by Selected Industries and Size of Business
Receipts — Continued
[All ligures are estimates based on samples— money amounts are in ttiousands of dollafs)
SelectM indutHy, size of business receipts'
Number of
partner-
sNps
Partnerships with deduction
for pension, profit-stianng,
annuity, or bond purchase plans
Number of
partner-
ships
Amount
of
deduction
Number
of
plans
Pailnerships with payments
on behalf of partners
To a sen-employed
retrennent plan*
Number of
partner-
sh^s
Amount of
payments
To an individuat
retirement accounr
Number of
partner-
sh^
Amount of
payments
S«fvtc«* — ContlniMd
Total
Under SIOO.OOO-
$100,000 under $200,000 ..
$200,000 under $500,000 ..
$500,000 under $1,000,000
$1,000,000 or more
Other urvkM
Total
Under $100,000*
$100,000 under $200,000 ..
$200,000 under $500,000 ..
$500,000 under $1,000,000
$1,000,000 or more .
M,«0«
11.584
6.767
5.5M
1.695
1.269
161,455
133.246
14.323
9.245
■2.785
1.656
4,410
•324
731
1.770
709
876
2,522
355
599
945
299
324
42,t7«
•295
1.004
5.361
3.294
32.925
49,827
1.006
999
3.602
2.356
41.664
40,8t1
•324
731
20.248
9.335
9,973
24,90)
850
599
14.831
4.708
3.921
3,049
•246
717
1.041
474
571
2,0(9
941
597
367
•101
M,S«1
•1.005
4.387
13.414
10,604
51.151
44,897
3.583
4.196
17.303
•1.005
18.810
■1,190
547
•310
•177
•51
$,036
•516
•360
•18S
'This estimate should be used with caution because of the small number of sample returns on wtuch it was based
• 'The estimate tor this cell is not shown separately because of the small number of sample returns on wtMch it was based Instead, trie data are comt>ned witti the estimate in \he same coiuiTtn for a row category immed«tety above or
below that oi the * * cell The resulftng combined estimate is designateO by a * • to the left.
• • 'The estimate for tins cell is not sr>own separately because ot the small number ol sample returns on which it was based. IHowever. trie data are included in trie appropriate totals.
'Total receipts lor industnes in Finance. insuraiKe. and real estate, and Business receipts tor all other industries.
■Commonly known as a "Keogh" plan.
•Includes individual retirement annuities and Individual retirement bonds.
'Includes returns with no business receipts
NOTE: "Wholesale and retail trade not allocable" and "Nature of business not allocable" are not shown separately herauwe of the sniall number of sample rebMm on which they were baaed- However, the data are ^fidn69i in tie
appropriate totals
Business Returns/ 1976 • Partnerships
407
Table 2.11— Class Life (Asset Depreciation Range) Depreciation and Total Depreciation, by Industrial Division and Size of
Business Receipts
[All tigiies are estmales based on samples— money amounls a>e in thousands ol dollafs)
Industrial division, size ol
business receipts'
All pannerships
Number ol
partnef-
sliips
Amount ol
depreci-
ation
Partnerships with CLADR' depreciation
Number ol
parftier-
ships
Amount ol
depreci-
ation, total
Amount ol
CLADR" de-
preciation
All partnerships
Number ol
partner-
ships
Amount of
depreci-
ation
Partnerships with Cl_ADR* depreciation
Number ol
partner-
ships
Amount ol
depreci-
ation, total
Amount of
CLADR" de-
predation
Alt industrial divisions
ToM
Under $10.000"
$10,000 under $25,000 ....
$25,000 under S50.000 ....
$50,000 under $100,000 ..
$100,000 under $200,000 .
$200,000 under $500,000 .
$500,000 under $1,000,000
$1,000,000 or more
TeW
Under $10.000"
$10,000 under $25,000 ....
$25,000 under $50,000 ....
$50,000 under $100,000 ..
$100,000 under $200,000 .
$200,000 under $500,000 .
$500,000 under $1,000,000
$1,000,000 or mote
ToM
Under $10,000"
S10.0O0 under $25,000 ....
$25,000 under $50,000 ....
$50,000 under $100,000 ..
$100,000 under $200,000 .
$200,000 under $500,000 .
$500,000 uiKler $1,000,000
$1,000,000 or more
ToW
Under $10.000"
$10,000 under $25,000 ....
$25,000 under $50,000 ....
$50,000 under $100,000 ..
$100,000 under $200,000 .
$200,000 under $500,000 .
$500,000 under $1,000,000
$1,000,000 or more
ToM
Under $10.000"
$10,000 under $25,000 ....
$25,000 under $50,000 ....
$50,000 under $100,000 ..
$100,000 under $200,000 .
$200,000 under $500,000 .
$500,000 under $1,000,000
$1,000,000 or more
ToM
Under $10.000"
$10,000 under $25,000 ....
$25,000 under $50,000 ....
$50,000 under $100,000 ..
$100,000 under $200,000 .
$200,000 under $500,000 .
$500,000 under $1,000,000
$1,000,000 or more
1,096,441
378.243
169.862
144.966
140.936
117,363
96,006
28.758
20.307
678.318
418.466
S17.536
956.295
1,407.847
2.173,766
1,424.920
3,409,709
2,234
630
•76
•337
101
220
323
172
375
1,075,665
82,385
•14.791
•5.400
10.864
71,977
67,006
85.856
737.387
950,703
75.176
■14.791
•5.045
10.821
70.792
61.655
76.970
635.453
121,337
36.185
18.955
15.619
19.371
16,874
10,463
2,521
1,329
Agriculture, lorestry, and fishing
1,102,523
67,228
55,462
79.767
175.922
242.217
257,052
113,810
111,065
463
•205
•160
•14
•13
•12
•13
46
22,731
•5,597
•2.030
•2.135
•586
•850
•1.650
9.883
Mining
17,812
10.106
1.719
1.485
1.185
919
1.184
529
685
448,917
28.513
7.494
9,764
6.773
11.931
26.766
30.038
327.638
142,178
14.874
•451
•1.116
120.015
127,238
9.678
•451
•1.116
110.271
60,390
8.942
10,464
12,052
11,530
8,173
6,037
1.738
1.454
243,890
5,110
9,341
13,890
27,714
33,752
45,148
23.698
85,237
4,346
•152
•366
•3.828
Manufacturing
30,767
8.614
4.105
3.791
5.429
3.990
2.772
1.095
971
306,46*
5.888
5.629
7,082
15,757
55,324
29.204
16.394
169,190
124,480
•1,353
85,785
Transportation, communication, electric,
gas. and sanitary services
94,656
•1.264
56.419
16,860
4.855
2,992
3.402
1.869
1,539
1,462
450
291
381,442
44,618
9.477
17.449
16.702
19,259
39.713
29.683
204.341
•3.691
•6.502
157.557
Wholesale and retail trade
Total
195,014
30.792
23,839
26,524
32,041
32.611
32.811
9.667
6.729
490,357
26.682
14.255
20.389
45.828
66.309
117.505
68.708
130.681
•326
•251
1.367
•309
•139
591
Wholesale and retail trade— Continued
162,371
23.784
21,247
22,722
27,270
28.566
27.952
7,119
3,711
356,139
11,041
13.369
17.777
38,843
54,883
98,341
51,112
70,773
•12
•12
•314
•792
•303
•360
Services
207,248
57,185
31,625
30,062
32,377
26.086
20.127
5.874
3.912
2,114,488
284.116
69.770
108.049
160.435
203.174
252.399
217.192
819.353
244
•52
•154
127
171
537,928
38.155
•9,572
•3,097
•6,806
30,006
46,915
74,004
329,373
502,269
36,915
•9,572
•3.097
29.249
44.611
66.478
305.544
Wholesale trade
32,361
6.931
2.592
3.602
4.694
3.944
4,835
2,548
3,015
2,612
6,918
11.036
19.129
17.596
59.876
•12
•251
•575
Finance, insurance, and real estate
446,988
221,564
76,163
52,031
37.134
27.171
21.117
6.872
4.936
5,998,739
215.963
247.038
361.146
507.164
775,681
1,405,958
923,385
1,562,204
323
129
61,432
9,751
•273
•1,923
•4.724
12.603
29.579
18,240
•5.408
•1.675
•2.095
•514
•850
•785
6,913
2,711
•140
•262
•2,309
161,220
•3.260
•6,224
138.861
■6
•139
•231
43,130
9.310
•273
•1.923
•4.395
10.105
•Ttus estimate stiouW be used with caution because of Itie small numtier ol sample returns on which it was based.
* 'Trie estMnate for this cell is not sriown separately t>ecause of the small number of sample returns on which it was tiased However, the data are included in the appropnate totals.
'Total receipts frx Finance, insurance, and real estate, and Business receipts lor all other industrial divisions.
■For an explanation of Class Life (Asset Depreciation Range) depreciation, see the Explanation of Terms in Section 3 of this Book.
•Includes partnersfvps with no txismess receipts.
NOTE "Wholesale and retail trade not allocabie" and "'Nature of business not allocable" are not shown separately because ol the small number ol sample returns on which they were based However, the data are included in the
appropnale totals.
408
Business Returns/1976 • Sole Proprietorships
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Section 3
Changes in Law,
Industrial
Classification,
and Explanation
of Terms
CONTENTS
Changes in Law, 1|09
Industrial Classification, ItlO
Explanation of Terms, Im
Appendix A (Industry Codes), I*l8
CHANGES IN LAW
The following are provisions of
the Tax Reform Act of 1976 which
affected the comparability of the
statistics in this report with
those published in earlier years.
1. Amortization of motion
picture production costs. — Prior
to the Act, limited partnerships
were organized to produce or
distribute films, and the cash
method of accounting was used to
report income and expenses. The
use of the cash method often
created a mismatching of expenses
and income because the expenses of
producing or distributing the film
were incurred before any income
was realized. The Act provided
for the capitalization of the
costs of producing or distributing
a film, sound recording, book, or
similar property (including plays)
and the deduction of the capital-
ized costs over the period during
which substantially all of the
income generated by the asset or
activity was expected to be
realized. It was effective for
amounts paid after December 31,
1975, with respect to the property,
the principal production of which
began after December 31, 1975.
In the statistics, this item is
reflected in the amortization
deduction.
2. Low-income rental housing
amortization. — A 2-year exten-
sion (from January 1, 1976, to
January 1, 1978) of the special
60-month rapid amortization rule
for expenditures that were
incurred to rehabilitate
low-income rental housing was
provided by the Act. Also, the
amount of rehabilitation
expenditures that could be taken
into account in computing the
amortization was increased from
I $15,000 to $20,000 per dwelling
unit.
3. Organization and syndication
fees. — Deductions were no longer
allowed to the partnership or
partners after December 31, 1975,
for any amounts paid or incurred
to organize a partnership or to
promote the sale of, or to sell,
an interest in the partnership.
However, for taxable years begin-
ning after 1976, the partnership
could elect to amortize certain
organization fees over a period of
not less than 60 months beginning
with the month the partnership
began business. This special
amortization provision did not
apply to expenditures connected
with the issuing and marketing of
interests in the partnership, such
as commissions, professional fees,
and printing costs. In the statis-
tics, organization and syndication
fees are included in the amortiza-
tion deduction.
4. Pollution control
facilities. — The election under
Code section 169 to amortize the
cost of a certified pollution
control facility over a period of
60 months was made permanent. The
election covered equipment placed
in service after 1975, if installed
in plans that were in operation
before 1976.
5. Gain from disposition of
interest in oil or gas property. —
If an interest in an oil or gas
property was sold or disposed of
after December 31, 1975, at a
gain, all or part of the gain
could have been treated as ordi-
nary income (and reported in Net
gain, noncapital assets by the
partnership) rather than as
partners' capital gain. The
amount of gain treated as ordinary
income was the lower of:
a. the total amount of expendi-
tures, after December 31,
1975, which were allocable
to the interest disposed of
and which were deducted as
intangible drilling and
development costs, reduced
by the amount which could
have been deductible had
those intangible costs been
capitalized and deducted
through depletion; or
b. the excess of the amount
realized over the adjusted
basis of the property.
6. Recapture of excess deprecia-
tion on residential real estate. —
Effective for taxable years begin-
ning after December 31, 1975, the
Act provided new rules for
treating the gain on the sale of
residential real estate and
Government-subsidized housing as
ordinary income rather than as
capital gain, to the extent of the
excess of accelerated depreciation
over straight-line depreciation
taken on these assets as of a
certain date prior to their sale.
In the case of residential real
estate, all post-1975 depre-
ciation in excess of straight-line
depreciation was recaptured in the
same manner as was excess deprecia-
tion taken after 1969 on conmercial
realty. In the case of Government-
subsidized housing, there was a
full recapture of post-1975
depreciation for the first 100
months and a phase-out recapture
for the second 100 months. There
was no recapture if the property
was sold after 200 months.
The following law changes did
not, in most instances, directly
affect the statistics in this
report, except in the case of
farming syndicates. However, they
did impact on the reporting of
distributive share items (income
or loss or additional first-year
depreciation, for example) by
partners on their own tax returns..
They also affected the number of
partnerships created in order to
take advantage of prior provisions
of law with regard to activities
usually referred to as "tax
shelters."
7. Tax shelters. — The Act
enacted into law many new rules
and limitations that applied to
activities that were comnonly
referred to as tax shelters.
"At risk" limitation. —
Generally, for amounts paid or
incurred in taxable years begin-
ning after December 31, 1975, any
loss from one or more of the
specified activities enumerated
below was allowed only to the
extent of the aggregate amount the
investor (including an individual,
sole proprietor, or partner) had
"at risk" (defined below) in the
activity at the close of the
taxable year.
The "at risk" limitation applied
to the following activities; (1)
farming; (2) exploring for, or
409
410
Business Returns/ 1976 • Terms
exploiting, oil and gas resources;
(3) the holding, producing, or
distributing of motion picture
films or television tapes; and (A)
equipment leasing.
Generally, the investor was
considered "at risk" with respect
to an activity to the extent of
cash and the adjusted basis of
other property contributed to the
activity and amounts borrowed with
respect to that activity. Amounts
borrowed for use in the activity
were considered "at risk" if the
investor was personally liable for
the repayment of the amounts, or
if the amounts borrowed were
secured by property other than
property used in the activity.
If the loss was less than the
"at risk" amount, the full amount
of the loss was deductible. How-
ever, the taxpayer was required to
reduce the "at risk" investment by
the amount of the loss that had
been deducted. The reduced "at
risk" investment thereafter
determined the extent of
deductible losses sustained in
future years with respect to the
particular activity. If the loss
«as greater than the amount "at
risk," the deductible loss was
limited to the amount "at risk" at
the end of the year, and the
amount "at risk" was reduced to
zero. However, the amount of the
loss from the activity that was
not deductible by reason of this
limitation could be carried over
and deducted by the activity in
the first succeeding taxable year.
Farming syndicates . — A
farming syndicate could be a
partnership, a Small Business
Corporation electing to be taxed
through shareholders under section
1372 of the Code, or any other
noncorporate enterprise, engaged
in the trade or business of
farming if:
a. at any time interests in
the partnership or enter-
prise were offered for sale
in any offering required to
be registered with any
Federal or State agency; or
b. more than 35 percent of the
losses during any period
were allocable to limited
partners or limited
entrepreneurs .
Effective generally for taxable
years beginning after December 31,
1975, in the case of any farming
syndicate, a deduction for amounts
paid for feed, seed, or fertilizer,
or other similar farm supplies
were only allowed for the taxable
year in which such items were
actually used or consumed. The
cost of poultry purchased for use
in a trade or business had to be
capitalized and deducted as depre-
ciation over the lesser of 12
months or the useful life in nhe
trade or business. The costs of
poultry purchased for sale had to
be deducted for the taxable year
in which poultry was sold or
otherwise disposed of. A syndi-
cate that was engaged in planting,
cultivating, maintaining, or
developing a grove, orchard, or
vineyard in which fruit or nuts
were grown had to capitalize and
depreciate the costs of planting,
cultivating, maintaining, or
developing a grove, orchard, or
vineyard which were incurred in
taxable years prior to the first
taxable year in which the grove,
orchard, vineyard bore a crop or
yield in commercial quantities.
However, the foregoing did not
apply to expenses attributable to
a grove, orchard, or vineyard
which was replanted after having
been lost or damaged by reason of
freezing temperatures, disease,
drou^t, pests or casualty.
8. Additional first-year
depreciation. — For partnership
taxable years beginning after
1975, a partnership could no
longer pass through up to $2,000
of additional first-year depre-
ciation to each partner. Instead,
the amount that could be passed
through by the partnership to its
partners was limited to a total of
$2,000.
INDUSTRIAL CLASSIFICATION
In the tables in this report,
businesses have been classified by
the industrial activity from which
they derived the largest share of
their receipts. Every business
return or schedule in the
statistical sample was assigned to
a single industry class, even
though receipts may have been from
several different types of
activities. The industry groups
used were based on the Standard
Industrial Classification Manual,
authorized by the Office of
Federal Statistical Policy and
Standards, Department of Commerce,
modified where necessary to fit
the information available from tax
returns for identifying industries.
Returns and schedules in the
sample were examined during
statistical processing, and each
was assigned a code classifying it
by industry. In determining the
code, the description of the
business activity given by the
taxpayer (and, for partnerships,
the taxpayer-assigned code), the
sources of the taxpayer's income,
the nature of the expenses, and
where necessary, information from
various reference books, were
considered. A study indicated
that the taxpayer-assigned code
and the Statistics of Income
industry code were in agreement
on only two of three partnership
returns.
The fact that a reporting
entity was in all cases assigned
to a single industry group consti-
tutes a limitation of the data.
In the case of sole proprietor-
ships, a code to identify type of
industrial activity was assigned
to each business and farm schedule
attached to an individual income
tax return. Since individual
taxpayers normally filed a sepa-
rate schedule for each separate
business activity, and each such
schedule was assigned to its own
industry class, the limitation is
not serious for sole proprietor-
ships. It was more comnon, but
probably still relatively rare,
for partnerships to be extensively
engaged in more than one type of
business activity; however, it did
occur, especially on the returns
of larger partnerships, so there
are some data in the partnership
industry groups that are not
really related to the industrial
activity under which they are shown.
The Standard Industrial
Classification Manual (SIC) for
establishments, 1972 edition,
served as the basis for the
industry classification system in
this report. The SIC industry
groups were sometimes consolidated
or modified because the informa-
tion available from tax returns
for determining industrial activ-
ity was limited and because not
every industry was well repre-
sented in the statistical
samples. Some industries are
typically better represented by
one legal form than another; sole
proprietorships and partnerships,
for example, are more heavily
involved, relatively, than
corporations in the trade and
service industries. In contrast,
the manufacturing industries are
better represented by the corpo-
rate form. In addition, there was
a higher proportion of partner-
ships concentrated in the Finance,
insurance, and real estate
industries than were sole
proprietorships or corporations.
Most industry groups used in this
report are equivalent to either
the two, three, or four-digit
industry level in the SIC system.
However, a few groups represent a
more detailed classification than
the four-digit level of the SIC
(for exauiple, the SIC group,
"Hotels, motels, and tourist
courts" is divided into two groups
in this report, "Hotels" and
"Motels, motor hotels, and tourist
courts").
For equivalent industry groups,
the SIC manual gives a detailed
description of the content of
groups. See also Appendix A at
the end of this section which
provides a comparison of the SIC
groupings and the Statistics of
Income industries used in this report.
Business Returns/1976 • Terms
411
For 1976, selected Statistics
of Income codes were expanded and
resulted in changes to the industry
classification for sole proprietor-
ships and partnerships from 1975
which are sumnaried below:
1975
Statistics
of Income
Industry
Fruit, tree
nut and
vegetable
Livestock
farms
Animal
j services,
I except
veterinary
Other amuse-
ment and
recreation
services
<
1976
Statistics
of Income
Industry
Vegetable and
melon farms
Fruit and tree
nut farms
Beef cattle
f eedlots
Beef cattle,
except feed-
lots
Hogs, sheep,
and goats
Dairy farms
Poultry and
eggs
General live-
stock except
animal
specialty
Livestock
breeding
Animal
services,
except live-
stock breeding
and veterinary
Professional
sports clubs
and promoters
Racing, includ-
ing track
operation
Other amusement
and recreation
services
EXPLANATION OF TERMS
This section contains brief
descriptions of the terms
appearing in the tables in this
report .
The instructions for the tax
forms in Section 5 of this report
will provide additional informa-
tion about many items.
Explanations of terms are
designed to aid in understanding
the statistical content of this
report and should not be construed
as interpretations of the Internal
Revenue Code or related regula-
tions, procedures, or policies.
Code sections cited are those
which were in effect during the
period covered by this report.
Active Businesses
The statistics in the report
are from the returns and schedules
of "active" businesses only. An
active business was defined as one
reporting at least one item of
income or deductions. Partner-
ships had to file returns even if
they had no business activity
during the year; however, returns
having no items of income or
deductions were excluded from the
basic tables except the sample
count table in section 4 and table
2A. Sole proprietorships only
filed business or farm schedules
or Form 4835 if they had business
activity, so there are no inactive
sole proprietorships in any table.
Adjusted Gross Income
This amount was the result of
reducing gross income from all
sources subject to tax by adjust-
ments such as the following:
(1) Ordinary and necessary
expenses of operating a trade or
business ;
(2) Employee business and
moving expenses;
(3) Deductions attributable to
rents and royalties; ^
(4) Expenses of outside sales-
men attributable to earning a
salary, commission, or other
compensation;
(5) Depreciation and depletion
deductions allowed life tenants
and income beneficiaries of
property held in trust;
(6) Exclusion of allowable sick
pay if the sick pay was included
in gross salary;
(7) Deductible losses from
sales of capital assets and other
property;
(8) Deductible half of the
excess of net long-term capital
gain over net short-term capital loss;
(9) Excludable portion of
qualified dividends (up to $100
per taxpayer ) ;
(10) Business "net operating
loss carryover" deduction (because
data from amended returns were not
used, only amounts carried over
from prior years are reflected in
the statistics; carrybacks from
future years are not);
(11) Contributions to a
retirement fund, either a "Keogh
Plan" established by self-
employed persons or an individual
retirement account (IRA)
established by employees or
self-employed persons;
(12) Exclusion of the ordinary
income portion (in contrast to the
amount treated as long-term
capital gain) of the taxable
amount of a lump-sum distribution
from a qualified pension or
retirement plan when such amounts
were taxed separately from other
sources of income); and
(13) Deductions for interest
forfeited because of premature
withdrawals from time savings
accounts or deposits.
A deficit in adjusted gross
Inccme occured when the allowable
deductions or losses exceeded
gross Inccme.
ADR Depreciation
See "Depreciation."
Amortization
Amortization was a deduction
for recovery of certain capital
expenditures over a certain period
of time in a manner similar to
straight- line depreciation. Typi-
cally, the period of time over
which the expenditure was written
off was much shorter than if
depreciation had been used; often,
depending on the specific provi-
sion of the law, the period of
time was only 60 months. The
following types of amortization,
applicable to the statistics in
this report, were specifically
mentioned in the Code as allowable
deduct! txis:
.bond premiuns (section 171)
•child care facilities
(section 188)
• coal mine safety equip-
ment (section 187)
• leasee's improvanents to
leased property (section
178)
• low- income rental housing
rehabilitation expenditures
(section 167)
•motion picture film or video
tape production costs
(section 280)
• or^nlzation and syndication
fees (section 709)
• on-the-job training
facilities (section 188)
• pollution control
facilities (section 169)
•railroad rolling stock
(section 184)
• railroad tunnel bores and
grading (section 185)
•research and experimental
expenditures (section 174)
.trademark and trade name
expenditures (section 177)
Of these, amortization of
leasehold improvements was
frequently reportable as deprecia-
tion and amortization of bond
premiums (as well as of such other
financial items as loan or mort-
gage costs) was often reported as
part of "other deductions."
Write-offs of patents, copyrights,
and other intangibles were usually
included in depreciation. None of
these amounts involved rapid
write-offs of the assets con-
cerned. Therefore, in order to
confine the statistics insofar as
possible to rapid write-offs,
identifiable amounts reported as
amortization that related to
leasehold improvements, bond
premiums (or other financial
items), and intangible assets.
412
Business Returns/1976 • Terms
were transferred to depreciation
or "other deductions," as appro-
priate. An exception was made for
partnership motion picture film
and video tape production costs
under Code section 280. These
amounts were accepted as reported
and no attempt was made to transfer
them to the depreciation statistics
when they were reported as amorti-
zation. See also "Depreciation."
For partnerships reporting
organization and syndicate fees,
these amounts are included in
amortization.
The statistics include
identifiable amounts transferred
for the statistics from schedules
in support of the cost of sales
and operations.
See also "Changes in Law" in
this section.
Bad Debts
Bad debts occurring during the
/ear or a reasonable addition to a
reserve for bad debts was allow-
able as a deduction under section
166 of the Code.
Recoveries of bad debts previ-
jusly deducted by taxpayers who
jsed the reserve method were
netted against the year's bad debt
deduction; recoveries by taxpayers
deducting actual bad debts were
Included in "other receipts" of
partnerships, "other business
income" of nonfarm sole proprie-
^orships, and "income from sales
and operations" of farm proprie-
torships.
Business Receipts
Business receipts were, in
general, gross receipts from sales
and operations reduced by the cost
of returned goods and allowances.
They may have included excise and
sales taxes which were included in
the sales price of the product;
some taxpayers reported receipts
this way and deducted the taxes as
expenses, while others reported
their receipts after adjustment
for any taxes.
In the finance division for
partnerships, business receipts
included such banking items as
fees, commissions, trust
department earnings, exchange
collections, discounts, and
service charges, when identified
in schedules attached to the
ret urn .
For sole proprietorships,
business receipts represented all
income from the operation of the
business. Including incidental
income from such items as sales of
scrap or cash rebates that corpo-
rations and partnerships generally
included in "other receipts."
Dividends, interest, rents, royal-
ties, and other investment-type
income were generally not included
In sole proprietorship receipts,
although rents or interest that
were actually income from business
operations were sometimes
Included, for example, rents
received by real estate operators
and interest received by small-
loan companies.
In table 1.2, business receipts
of sole proprietorships are classi-
fied into the two components,
"income from sales and operations"
and "other business income."
"Income from sales and operations"
comprises gross receipts or sales
from the trade or business. "Other
business income," shown for non-
farm businesses only, includes
sales of scrap, amounts recovered
from bad debts, and interest, as
well as other kinds of miscellane-
ous income incidental to operating
a business. For farms, "income
from sales and operations" com-
prises all sources of income
relating to the farm operation
including patronage dividends from
farmers' cooperatives, agricultural
program payments, commodity credit
loans, credit for Federal excise
tax on gasoline, and State gasoline
tax refund, on the assumption that
all were integral to farming
operations.
For partnerships, business
receipts were, generally, the
income from the company's principal
business activities. Rents earned
in addition to the company's
principal income and interest,
royalties, and nonqualifying divi-
dends were, for the most part,
reported separately. However,
when rent was actually operating
income, as, for example, for
hotels, real estate operators, or
manufacturers who rented rather
than sold their products, the
rental income was included in
business receipts. Incidental
income, such as cash discounts or
recoveries of taxes or bad debts
previously deducted, was usually
shown as "other receipts."
Returns filed by partnerships
classified in the "Security,
commodity brokers, and services"
industries (and also in the "Bank-
ing and miscellaneous finance"
industry) were given special treat-
ment in statistical processing.
Sales of securities were netted
against the cost of these "goods"
and only the net amount was shown
as business receipts. Since it
was usually not possible to sepa-
rate sales of securities from
other sources of receipts, such as
commissions, an arbitrary rule was
used for partnerships in the speci-
fied industries; if cost of sales
and operations was 50 percent or
more of business receipts, costs
were subtracted from receipts and
the difference was used as business
receipts. No such adjustments were
made for sole proprietorships in
these industries, and the receipts
and cost of sales and operations
were shown in the tables as the
taxpayers reported them.
Business receipts from farming
were understated for both partner-
ships and sole proprietorships
because they did not include
receipts from the sale of live-
stock held for draft, breeding,
dairy, or sporting purposes.
Income from the sale of such
cattle and horses held for at
least 2 years and other livestock
(except poultry) held for at least
1 year was reported as gain or
loss from the sale or exchange of
property, rather than as business
receipts. In the case of partner-
ships, the ordinary gain or loss
was reported on the partnership
return, Form 1065 and any long-term
gain was reported on the Schedule
D, "Capital Gains and Losses,"
filed with the partners' individual
income tax return.
See also the discussion of
"Farm Proprietorships" in section
1.
Class Life Asset Depreciation
Range (CLADR) System
See "Depreciation."
Conservation Expenses
These expenses are included in
"other business deductions" in
table 1.2. See also section 1,
Farm Proprietorships.
Cost of Labor
Cost of labor was a component
of cost of sales and operations.
For sole proprietorships in
nonfarm industries it represented
the amount reported on line 3,
page 1 of Schedule C-1, Form
1040. For sole proprietors and
partnerships engaged in farming
and using Schedule F, which did
not contain a cost of sales and
operations schedule as such, it
represented the amount reported in
Schedule F, page 1, part II, line
29 "labor hired." For nonfarm
partnerships, it was the amount
reported in Schedule A, line 29 on
page 1 of Form 1065. (See
"Payroll.")
Cost of Sales and Operations
If the receipts of the business
included income from the sale of
goods made or bought, cost of
goods sold generally included the
direct cost of those goods made or
bought. In this sense it included
goods purchased for resale
(including inventory change) in
trade industries, and raw
materials, supplies, labor, and
other direct costs in agricul-
ture, mining, manufacturing, and
Business Returns/1976 • Terms
413
other industries whose principal
activity was producing goods.
"Cost of operations" related to
returns for which inventories were
not an income-determining factor.
Partnerships and sole
proprietorships which engaged in
nanuf ac turing or production opera-
tions were required to use the
'full absorption" method of
/aluing items in inventory. Both
direct and indirect production
;osts had to be taken into account
in the computation of inventory
;osts. Indirect costs included
repairs, maintenance, utilities,
I rent, and indirect labor and
production supervisory wages.
If the receipts of the business
»ere from the sale of services
rather than goods, the corres-
ponding figure for cost of opera-
tions was not always comparable
for sole proprietorships and part-
, nerships. Cost of operations
generally included labor costs,
supplies, rental of machinery and
squipment, and other direct costs
jf producing the services. Many
partnerships and most sole
I proprietorships did not report
, :ost of goods sold or cost of
' jperations as completely as did
corporations. Instead, they
allocated the various "costs" to
'deduction" items on the return,
such as materials and supplies,
rather than to cost of sales and
operations.
Conversely, for both sole
proprietorships and partnerships,
certain deduction items were
transferred to their respective
deduction categories when identi-
1 fied in cost of goods sold or cost
of operations schedules. Trans-
ferred were identifiable amounts
I of depreciation, depletion,
i amortization, taxes (including
sales and excise taxes), and
contributions to employee pension
and other benefit plans.
Farm costs for sole proprietor-
I ships and partnerships presented
I special problems because the
return form schedule used for the
statistics did not provide for a
j separate cost of goods sold or
I cost of operations computation.
The cost of sales and operations
statistics presented for unincor-
I porated farms were constructed
, during statistical processing from
deduction items shown on Schedule
F for farms that were comparable
I to those shown on Schedule C for
j nonfarm sole proprietorships or on
j Form 1065. See the discussions in
I this section under "Purchases,"
"Cost of Labor," "Materials and
Supplies," and "Other Costs."
Statistical adjustments to cost
of goods sold made for partner-
I ship security dealers are
1 explained under "Business
Receipts."
Depletion
Depletion, a deduction allow-
able for the exhaustion of natural
deposits or timber, could be based
on cost, or, for natural deposits,
on a fixed percentage of gross
income, less rents and royalties
paid, from the depletable property.
Generally, for gas and oil wells
the gross income was the actual
sales price, or representative
market or field price if the gas
or oil was later converted or
manufactured prior to sale. For
other natural deposits, gross
income was the gross income from
mining, defined to include
extractive and certain treatment
processes. Also included as gross
income were exploration expendi-
tures, previously deducted, that
were required, under certain
provisions of Code section 617, to
be recaptured when the mine
reached the production stage.
Under elective provisions of
the Code, exploration and develop-
ment expenditures connected with
certain domestic natural deposits
(except oil and gas), generally,
could be deducted currently,
treated as deferred expenses, or
capitalized. The write-offs of
amounts deferred or capitalized
were not included as part of
depletion.
Percentage depletion, though
based on percentages of gross
income from the depletable
property, was limited. It could
not exceed 50 percent of the net
income from the property, computed
without the depletion deduction.
The percentage depletion rates for
each type of deposit were listed
in Code section 613 and ranged
from 5 to 22 percent.
The Tax Reduction Act of 1975
repealed, for the most part, the
22 percent depletion allowance for
oil and gas wells. Certain
domestic gas and oil production
was exempted from provisions of
the Act. Independent producers
and royalty owners (the "small
producers' exemption") could use
percentage depletion limited to 65
percent of the net income before
the depletion deduction. If the
65 percent limit caused an amount
to be disallowed for a taxable
year, the taxpayer could carry the
disallowed portion to the next
year for inclusion in the deple-
tion deduction.
The "small producer exemption"
did not apply to any taxpayer
engaged in the refining of crude
oil and whose refinery runs
exceeded 50,000 barrels on any day
during the taxable year. The
"small producer exemption" was
also not available to a taxpayer
who sold oil or natural gas
through a retail outlet. The
"small producer exemption"
provided for a 22 percent rate for
a maximum daily average of 2,000
barrels for 1975 and was to phase
down by 200 barrels each year
until 1980. Thereafter, the
depletion rate was to be reduced
gradually each year until a 15
percent rate applied for 1984 and
subsequent years.
The depletion allowance for oil
and gas wells was computed sepa-
rately by each partner and was not
allowed to the partnership. The
partnership allocated to each
partner that partner's propor-
tionate share of the adjusted
basis of each oil or gas property
of the partnership. This
allocation had to be made on the
later of the date the partner-
ship acquired the oil or gas
property, or January 1, 1975. A
partner's proportionate share of
the adjusted basis of the partner-
ship's property was determined by
the amount of that partner's
interest in the partnership's
capital or income, and by the
terms of the partnership agreement.
The statistics include any
identifiable depletion reported as
a cost of sales and operations.
Depreciation
The deduction for depreciation
permitted a reasonable allowance
for the exhaustion, wear and tear,
and obsolescence of business
property in cases where the esti-
mated useful life of the property
exceeded one year. A deduction
for depreciation was not allowable
on inventories, or land apart from
the physical improvements or
developments to it.
Several methods of computation
could have been used in deter-
mining the deduction for the
year. The most common method was
straight- line, whereby an equal
amount is deducted in each year of
the useful life of the asset. The
declining balance and the sum of
the years-digits methods, whereby
a larger portion of the asset's
cost is written off during the
earlier years of its life than
during its later years, were also
commonly used. Accelerated
methods of depreciation were
restricted for certain kinds of
real property beginning with
1969. In lieu of computing
depreciation using separate useful
lives for each individual asset,
standard lives, based on groupings
of assets according to the
industrial activities in which
they were used, were issued in
1962 as guidelines for estab-
lishing the "reasonableness" of
the depreciation deduction. Use
of them was tied to past
retirement and replacement
414
Business Returns/ 1976 • Terms
practices. These "guideline
lives" were modified for 1971 under
the "class life asset depreciation
range" (CLADR) system. Under this
system, assets of the same type
acquired in the same year were
grouped into one or more closed-
end "vintage" accounts and the
accounts were assigned useful
lives chosen from a range of
published useful lives. The range
of useful lives was generally from
20 percent longer to 20 percent
shorter than the industry-grouped
"guideline lives" established
under the previous rules, but the
Treasury Department could modify
the guideline lives in the future
as necessary. Use of the 1971
rules did not have to be justified
based on past retirement and
replacement practices. The only
allowable depreciation methods
under the system were the straight-
line, declining balance, and sum
of the years-digits methods.
Salvage value was not to be taken
into account in computing deprecia-
tion, but no "vintage" account
could be depreciated below a
reasonable salvage value. Under
the CLAOR system, depreciation of
assets acquired prior to 1971
could be depreciated under the new
rules but no range of useful lives
was allowed.
Amounts shown as depreciation
include any identifiable depre-
ciation reported as an operating
or manufacturing cost. Also
included in the statistics are
amounts deducted on leasehold
improvements, patents, and copy-
rights. Additional first-year
(section 179) depreciation was
included in the statistics for
proprietorships, but for partner-
ships it was allocated to the
partners for reporting on their
own returns.
Employee Benefit Programs
Contributions by employers to
employee-benefit plans other than
deferred-compensation plans were
deductible under Code section 162
for all forms of business organi-
zations. These plans included
such things as hospitalization,
health and accident insurance,
group life insurance, and other
employee welfare plans.
Contributions to retirement and
other deferred compensation plans
deductible under Code section 404
were included in "Retirement Plans."
The statistics for this item
include amounts identified in the
cost of sales and operations
schedules.
Farm Net Profit (or Loss),
Partnership Returns
For those partnerships not
reporting the detail of income and
expenses from farming, farm net
profit is shown in the partnership
tables as an item of income and
farm net loss is shown as a
deduction. Since partnerships
were required to use the same
Schedule F as sole proprietors to
report their farm income and
expenses, the components reported
on this schedule were combined
during statistical processing with
the equivalent income and
deduction items shown on Form
1065. For example, "rent of farm
or pasture" was combined with the
deduction item, "Rents paid." The
detail was reported by most farm
partnerships, so the amount shown
in the tables is a residual
representing only a small portion
of partnership farming activity.
Income From Sales and Operations
See "Business Receipts."
Income (or Loss) From Other
Partnerships
This was the partnerhip's share
of the profits (whether received
or not) or losses of another part-
nership, except the partnership's
distributive share of another
partnership's capital gains or
losses .
The term "partnership" included
a limited partnership, syndicate,
group, pool, joint venture, or
other unincorporated organization
through or by which any business,
financial operation, or venture was
carried on, and which was not
within the meaning of the Internal
Revenue Code, a corporation, trust,
estate, or sole proprietorship.
Income Tax After Credits
See "Total Income Tax."
Industry Groups and Divisions
See "Appendix A."
Interest Paid
Interest paid in connection
with business indebtedness was
deductible as an ordinary and
necessary business expense.
Included in the statistics was
interest paid on deposits and
withdrawable shares by banking and
savings institutions. Also
included were amounts paid by
partnerships to a partner, acting
in other than a capacity as a
partner, for the use of capital.
Included in the statistics were
amounts of interest paid on
installment purchases if they were
stated in the contract, as well as
certain unstated amounts under
Code section 483.
Interest Received
This item for partnerships
included interest received by the
business from all sources except
interest wholly tax-exempt and
interest on tax-free covenant
bonds. Included in this item were
amounts received on loans, notes,
mortgages, bonds, bank deposits,
and corporate bonds less amortiz-
able bond premium. For installment
sales, interest received included
amounts stated in the contract and
certain unstated amounts of
interest, as provided in Code
section 483.
This item for sole proprietors
was not considered business income
and was therefore reported else-
where on the individual income tax
return.
Inventories
Based on amounts reported in
the cost of goods sold schedule,
inventories consisted of goods
held for sale or of raw materials
and supplies that would become a
part of goods held for sale.
Taxpayers engaged in manu-
facturing, trade, or any other
business (except farming) where
the production, purchase, or sale
of merchandise was an income
producing factor were required to
use inventories in computing the
gross income from their busi-
nesses. The use of inventories
required that direct expenses of
production, such as factory labor
for a manufacturing concern, be
accrued and charged against sales
in the year the finished goods
were sold. In accounting for the
sale of goods, therefore, all such
businesses were required to use
the accrual method of accounting.
Inventories were normally valued
at actual cost or at the lower of
actual cost or market price.
In order to conform as nearly
as possible to the best accounting
practices and to clearly reflect
income (as required by section 471
of the Internal Revenue Code),
both direct and indirect produc-
tion costs had to be taken into
account in the computation of
inventoriable costs in accordance
with the "full absorption" method
of inventory costing. Under the
full absorption method of inven-
tory costing, production costs had
to be allocable to goods produced
during the taxable year, whether
sold during the taxable year or in
inventory at the close of the
taxable year determined in accord-
ance with the business' method of
identifying goods in inventory.
Thus, the business had to include
as inventoriable costs all direct
production costs and certain
indirect production costs.
I
Businesses engaged in manu-
facturing or production that were
not using the full absorption
method had to change to that
method. A special election was
available whereby the taxpayer did
not have to change to the full
absorption method for taxable
years prior to the year for which
such election was made. The elec-
tion had to be made during the
first 180 days of any taxable year
beginning after September 18, 1973.
Generally, the latest date for mak-
ing the election was November 28,
1975. (See also "Cost of Sales
and Operations.")
Farmers were required to use
inventories only if they elected
to use the accrual method of
accounting for their profit or
loss from the sale of farm
products. Farm inventories con-
sisted of livestock, harvested
crops held for sale or for future
use, and supplies. Growing crops
and livestock on which deprecia-
tion was taken were not included
in inventories. Farm inventories
could be valued by special methods
in addition to cost and lower of
cost or market. Under the unit-
livestock-price method, livestock
was grouped by kind and age and
all animals in each group were
valued at the estimated cost of
raising such animals. Under the
farm-price method, each item of
inventory was valued at the esti-
mated market price, less cost of
disposition. Valuing inventories
by the farm-price method could
result in an increase in the value
of ending inventories over begin-
ning inventories without any corre-
sponding increase in expenses or
costs .
Investment Credit
This tax credit was based on a
percentage of the "qualified
investment" in certain new and
used depreciable assets, chiefly
machinery and equipment with a
useful life of 3 years or more.
The applicable percentage for most
property acquired and placed into
service or constructed during the
period January 22, 1975, through
December 31, 1976, was 10 percent
of "qualified investment" as pro-
vided for by the Tax Reduction Act
of 1975. Before January 22, 1975,
the credit was, in general, 7
percent. The cost of the property
determined the taxpayer's credit
base, "qualified investment," an
amount that took into account the
length of the property's intended
life and whether the property was
new or used.
There were also limitations on
the credit itself, for the most
part dependent on the presence or
size of income tax (excluding
special taxes) reduced by the
Business Returns/ 1976 • Terms
foreign tax credit and the credit
for elderly before the investment
credit could be applied. Amounts
In excess of these limitations
could be carried back 3 years and
the remainder carried forward, in
general, to the succeeding 7
years, for use in computing the
credit for these years. Special
rules applied in the case of the
carryforward of credit computed
under laws in effect prior to 1971.
Land Clearing Expenses
These expenses are included in
"other business deductions" in
table 1.2. See also section 1,
Farm Proprietorships.
Materials and Supplies
The amount of materials and
supplies, a component of the cost
of goods sold, was secured for
sole proprietorships from Sched-
ules C or F. For nonfarms, it was
the amount on line 4, page 1 of
Schedule C-1. For farms, it was
the item "supplies purchased,"
line 37, part II, page 1 of
Schedule F (for both cash and
accrual methods of accounting).
For nonfarm partnerships, It was
the amount reported on line 30,
Schedule A, Form 1065.
Net Gain (or Loss), Noncapital
Assets
This income for partnerships
represented gains and losses from
the sale or exchange of property
not eligible for beneficial
capital gains tax treatment by
partners. (Partnerships excluded
capital gains and losses from
their Income statement and
allocated any gains and losses
directly to the partners.) In
contrast, ordinary gains and
losses were included in partner-
ship net income. They resulted
mostly from the sale or exchange
of (1) certain depreciable, deplet-
able, and real property; (2) notes
and accounts receivable acquired
in the ordinary course of business
for services rendered or from the
sale of property Includable in
Inventory or ordinarily held for
sale; (3) certain copyrights,
literary, musical, or artistic
compositions or similar proper-
ties; (4) securities including
governmental obligations and debt
obligations sold or exchanged by
certain financial institutions;
and (5) certain patents, inven-
tions or designs, and secret
formulas or processes.
This Income item did not
include gains and losses under
section 1231. For partnerships,
section 1231 gains and losses,
like capital gains and losses,
were reported by the partners on
415
their own returns. In general,
section 1231 gains and losses
comprised (a) sales of business
property (excluding Inventories)
which were held for more than 6
months and (b) "involuntary
conversions" by theft or casualty
of business property and of
capital assets which were held
over 6 months. However, the
amount of gain (but not loss)
excluded from partnership net
income under section 1231 was
limited based on adjustments for
any accelerated depreciation
claimed since 1962, 1964, or 1975
(the date depending on the category
of property involved) . Categories
to which this limitation applied
were; (a) sales or exchanges of
certain depreciable property (Code
sections 1245 and 1250), with addi-
tional qualifications prescribed
for some of this same property if
it was used for farming (Code
sections 1251 and 1252), (b) sales
of certain depletable property
(Code section 617), and (c) sales
of oil and gas property (Code
section 1254).
Sales or exchanges of noncapital
assets were reported by sole pro-
prietors as nonbusiness income.
Net Income (or Deficit)
For sole proprietorships, net
income (or deficit) represented
the difference between business
receipts and the svin of cost of
sales and operations and other
business deductions. Sole propri-
etorship net income did not
include investment income; and
salaries to owners and tusiness-
related contributions or gifts
were includable elsewhere on the
returns of sole proprietors and so
are not reflected in sole proprie-
torship net income or deficit.
For partnerships, net income
(or deficit) represented the dif-
ference between total taxable
receipts and the sun of cost of
sales and operations and other
business deductions. Total
receipts included, in addition to
business receipts, investment
income attributable to the partner-
ship (except capital gains and
lasses and gains and losses under
Code section 1231 as explained
under "Net Gain (or Loss),
Noncapital Assets," above). The
deductions for partnerships
excluded contributions or gifts,
additional first-year depreciation
and foreign taxes, which were
reported on the partners' returns.
Moreover, interest on State and
local Government obligations and
on tax-free covenant bonds was
nontaxable and, therefore, is not
reflected in net income. (See
also Section 2 of this report.)
In this report, the term "net
income" is used for both sole
416
Business Returns/ 1976 • Terms
proprietorships and partnerships
although It is not strictly
comparable for the two forms of
business organization. Three
differences are: ( 1 ) investment
income was reflected in partner-
ship net income but not in propri-
etorship net income; (2) salaries
paid to owners were a business
deduction for partnerships but not
for proprietorships; and (3)
additional first-year depreciation
was a deduction in the computation
of sole proprietorship net income
but not in the determination of
partnership net income.
Nonqualify in({ Dividends Received
This investment-type income for
partnerships represented certain
corporate dividends which were
includible in the income of the
partnership and for which the
individual partners were not
entitled the $100 (or $200 on a
joint return if both husband and
wife received eligible dividends)
dividend exclusion on their
individual income tax returns when
the income was passed through to
the partners.
Number of Businesses
Number of business organizations
in this report represented the
number of active businesses
operated as sole proprietorships
by individuals and the number of
active partnerships. (Inactive
partnerships are included only in
tables 2A and 4B.)
Number of sole proprietorships
was based on the number of
Schedules C and F or Forms 4835
filed with the income tax return,
Form 1040, of the sole proprietor.
When sole proprietors submitted
(with their Form 1040) multiple
schedules covering the activities
of more than one business, each of
these schedules was counted sepa-
rately. (See also "Farm Landlords
and Farm Operators" in Section 1
of this report.)
Other Business Deductions
See "Other Deductions."
Other Business Income
See "Business Receipts."
Other Costs
Other costs was a component of
cost of sales and operations. For
nonfann businesses, these costs
were reported on line 31, Schedule
A, Form 1065, or line 5, page 1,
of Schedule C-1, Form 1040. For
farmers, the amount was computed
from Schedule F, for both cash and
accrual methods of accounting, as
follows: farm expenses (total,
part II, on page 1) less the sum
of the items, labor hired, repairs
and maintenance, interest, rent of
farm or pasture, supplies pur-
chased, taxes, insurance, conser-
vation expenses, land clearing
expenses, pension and profit-
sharing plans, employee benefit
programs, amortization, and
depletion.
For nonfarm sole proprietor-
ships, other costs included such
items as containers and packages
that were an integral part of the
manufactured product; freight-in,
express-in, and cartage-in, on raw
materials, supplies used in produc-
tion, and merchandise purchased
for sale; and overhead expenses
such as heat, light, power, mainte-
nance labor, and supervision. If
inventories, purchases, and the
other components of cost of goods
sold were not reported, the entire
amount was included in other costs
for these statistics.
The following items were
transferred out of "other costs"
during statistical editing:
amortization, pension and profit-
sharing plans, employee benefit
programs, depletion, depreciation,
taxes, interest, bad debts,
commissions, rent, and insurance.
Other Deductions
Other deductions comprised
business expenses which were not
allocable to a specific deduction
item on the return form, such as
administrative, general, and
selling expenses; bonuses; deliv-
ery, freight, and shipping
expenses; truck and automobile
expenses (except repairs); utili-
ties; supplies; advertising and
promotion; travel and entertain-
ment; dues and subscriptions;
postage and stationery; sales
discounts; and laundry, uniforms,
and cleaning. For partnerships,
this item also included unrealized
profit on current-year installment
sales; reported amounts of
negative income; commissions;
insurance; and legal and
professional fees. For sole
proprietorships the last three
were shown as specific deductions
on the return forms and were
tabulated separately.
For farm sole proprietorships
this item was comprised of
conservation and land clearing
expenses.
The estimates for other deduc-
tions may also include losses
resulting from "involuntary con-
versions" of business assets by
theft or casualty. (See "Net Gain
(or Loss), Noncapital Assets.")
Other Income Less Losses and
Statutory Adjustments
In effect, this item consisted
of sources of income, such as wages
and salaries, dividends, interest,
partnership income, and sales of
capital assets, all components of
the taxpayer's total income, which
were not derived from the opera-
tion of the sole proprietorship
business .
Adjusted gross income equalled
total income less statutory adjust-
ments to income. Adjustments to
income were comprised of sick pay
exclusion, moving expense, employee
business expense deduction, self-
employed retirement deduction,
payments to an individual retire-
ment account (IRA), and forfeited
interest penalty for premature
withdrawal from a time savings
account.
Other Receipts
For partnerships, this item
included amounts not elsewhere
reported in the income statements,
such as: income from minor opera-
tions; cash discounts; income from
claims, license rights, and judg-
ments; net amount earned under
operating agreements; profit from
conmissaries; profit on prior
years' collections (installment
basis); recoveries of losses and'
bad debts previously claimed for
tax purposes; refunds for cancel-
lation of contracts; and income
from sales of scrap, salvage, or
waste. For sole proprietorships,
these items would usually be
reported as "other busin'^ss
income" and as such were also
included in the statistics for
business receipts.
Payments to Partners
Guaranteed payments which were
made for services or for the use
of capital where such payments
were determined without regard to
income of the partnership were
allowed as a deduction in the com-
putation of the partnership net
income (or deficit).
Payroll
Payroll, shown in this report
for sole proprietorships and part-
nerships, was the sum of cost of
labor reported in cost of sales
and operations plus salaries and
wages reported among the deduction
items. Various kinds of contract
labor not actually representing
payroll, such as janitorial or
secretarial services, were also
included. Payments to owners or
partners were excluded.
Business Returns/1976 • Terms
417
Amounts of payroll were
frequently included by taxpayers
In other Items, such as commis-
sions, legal and professional
fees , or repairs . Because of the
difficulty of identifying such
amounts, they were shown in these
tables as reported by the tax-
payer. Thus the amount shown for
payroll is probably understated.
Pension, Profit-sharing , Stock
Bonus, and Annuity Plans
See "Retirement Plans."
Purchases
This item was a component of
the cost of goods sold. For
nonfarm businesses, the sources
were: (1) line 2, page 1 of
Schedule C-1, Form 1040, and (2)
line 28c, Schedule A, of Form
1065. For farms, the sources were
on Schedule F, column c, part I,
page 1, for farmers using the cash
accounting method, and line 69,
part V, page 2, for farmers using
the accrual accounting method.
Rent Paid
Rent paid on business property
was deductible as an ordinary and
necessary expense. Identifiable
amounts of taxes and other expenses
paid by lessees in connection with
rent paid were included in their
respective deduction headings.
Excluded were payments in the form
of crops by tenant farmers to
landlords under crop-sharing
agreements.
repairs of property when ambiguity
existed as to whether the expendi-
tures were deductible in the year
paid or incurred, or had to be
capitalized and recovered through
depreciation over the life of the
property. Taxpayers using the
CLADR system as the basis for
their depreciation deduction could
elect to deduct currently certain
expenditures for repairs, mainte-
nance, rehabilitation, or improve-
ment up to a specified amount
(repair allowance) for each
account, with the excess capi-
talized and depreciated. (See
also "Depreciation".)
Retirement Plans
This deduction item was the
employer's contributions to
employee pension, profit-sharing,
stock bonus, annuity, bond pur-
chase, or other deferred compensa-
tion plans that were deductible
under Code section 40A. The Code
imposed limitations on the amounts
deductible for the taxable year
and provided a carryover feature
for certain amounts paid in excess
of these limitations. The item
did not include any payments by
self-employed persons to their own
retirement plans, which were
reported on individual income tax
returns as adjustments used in
arriving at adjusted gross income.
The statistics include identifiable
amounts of this item were trans-
ferred out of cost of sales and
operations.
Salaries and Wages
This item consists of those
salaries and wages not included as
a deduction for "cost of labor" in
the cost of sales and operations
schedule and not included in some
other deduction on the income tax
return. Salaries to partners and
sole proprietors were not included
in this amount. (See also
"Payroll.")
Size of Business Receipts
Size of business receipts was
based on "Business Receipts" (as
defined in this section of the
report) for all industries except,
in the case of partnerships,
those in the finance, insurance,
and real estate division. For
these industries, total receipts,
which is the sum of business
receipts and investment income,
was used as the basis for
classification.
Size of Total Assets
Size of total assets was based
on the amount reported in the end-
of-year balance sheet. Returns
with zero assets were used as a
classification for returns of
liquidating or dissolving partner-
ships which had disposed of all
their assets and whose income tax
returns were final returns.
States
See "Industrial Activity by
State" in sections 1 and 2.
■tents Received
Rents received for the use or
jccupancy of property consisted of
the gross amounts. Depreciation,
repairs, interest, taxes, and other
expenses, which were deductible
Erom gross rents, were included in
their respective deduction items.
The rental income of partnerships
if it constituted the major portion
}f income was included in "Business
Receipts."
Repairs
This deduction included cost of
labor and supplies and other costs
necessary for incidental repairs
to the property. It 'did not in-
clude capital expenditures which
added to the property value,
improvements which appreciably
prolonged its life, or expendi-
tures for restoring or replacing
property, which were added to the
depreciable basis of the property
and recovered through depreciation.
The "class life asset deprecia-
tion range" (CLADR) system included
a provision for accounting for
Royalties
This income item for partner-
ships was the gross amount
received, generally on an agreed
percentage basis, for the use of
property rights. Included were
amounts received from patents,
copyrights, timber, minerals, or
oil wells. Expenses related to
this income, such as depletion and
taxes, were not deducted directly
from the income but were reported
among the various deductions from
total gross income.
Excluded were certain royalties
received under a lease agreement
on timber, coal deposits, and
domestic iron ore deposits, which
were allowed special tax treat-
ment. Under elective provisions
of Code section 631, the net gain
or loss on such royalties was
included in the computation of net
gain or loss on sales or exchanges
of certain business property under
section 1231 and as such were
reportable by the partners on
their own returns and not by the
partnership.
Taxes Paid
Taxes paid included the amounts
reported as an ordinary and neces-
sary business deduction as well as
identifiable amounts reported as
part of the cost of sales and
operations. Included among the
deductible taxes were ordinary
State and local taxes paid or
accrued during the year; social
security and payroll taxes; unem-
ployment insurance taxes; import
and tariff duties; and business,
license, and privilege taxes.
Income and profits taxes paid to
foreign countries or U.S. posses-
sions were also deductible unless
claimed as a credit against income
tax. Not deductible were such
taxes as Federal income and excess
profits taxes, gift taxes, and
taxes assessed against local bene-
fits. If a business included in
business receipts the sales taxes
and excise and related taxes
included in the sales price of its
products, these taxes also were
generally included in the statis-
tics for the deduction for taxes paid.
418
Business Returns/1976 • Terms
Foreign taxes were deductible
by a sole proprietorship unless
the proprietor chose to claim them
Instead as a foreign tax credit
against income tax. These taxes
were not deductible by a partner-
ship however; amounts paid by the
partnership were allocated directly
to the partners for use as a deduc-
tion or credit.
Total Assets
Total assets were those
reported in the end-of-year
balance shset in tte partnerships'
books of account. Total assets
were net after reduction by accu-
mulated depreciation, amortiza-
tion, and depletion, and by the
reserve for bad debts. When these
reserves were reported as liabili-
ties, they were treated as reduc-
tions from the asset accounts to
which they related and the totals
of assets and liabilities were
adjusted accordingly.
Total Deductions
Total deductions for sole
proprietorships consisted of (1)
the deduction for cost of sales
and operations and (2) the ordinary
and necessary business deductions
from gross income. In addition,
for partnerships, total deductions
also included expenses connected
with investment income, and net
loss from sales of noncapital
assets. Total deductions for
partnerships also included farm
net loss and the partnership's
share of net loss from other
partnerships.
Total Income Tax
Total income tax shown in sole
proprietorship table 1.6 was the
sun of (a) the sole proprietor's
income tax liability for the year,
after being reduced by any credits,
including the investment, retire-
mait income, foreign tax, and work
incentive (WIN) credits, plus
(b) the additional tax for tax
preferences Cmlnimun tax"). The
liability was based on the pro-
prietor's income from all sources
and so was not directly related to
the income or deficit from the
sole proprietorship business. Ths
income tax figure does not include
the social security self-employment
tax, tax fran recomputing prior-
year Investment or work incentive
(WIN) credits, social security tax
on tip Income, or taxes on prema-
ture distributions or excess con-
tributions related to individual
retirement savings accounts (IRA's).
The Income tax figures in this
report are generally the liability
as reported on returns at the time
of filing. Any adjustments result-
ing from audit and other events
occurring aifter filing are not
reflected.
Total Receipts
For partnerships, total
receipts represented the sun of
business receipts; investment
income such as interest, rents,
royalties, nonqualifying divi-
dends, net gain from sale of
noncapital assets; Income from
farms and other partnerships; and,
"other" Income. For purposes of
this report, total receipts did
not reflect net losses from sale
of noncapital assets, or from
farms and other partnerships.
Zero Assets
The final returns of liqui-
dating or dissolving partnerships
which had disposed of all assets
were represented in this "asset
size" category. The liquidating
or dissolving partnerships had
been active, however, during a
portion of the accounting period.
APPENDIX A
CCMPARISON OF STANDARD INDUSTRIAL CLASSIFICATION CODES
AND STATISTICS OF INCOME INDUSTRIES, 1976
Standard Industrial
Classification Codes
0111, 0112, 0115, 0116,
0119, 0131-013-;, 0139,
0191
0161
0171-0175, 0179
0181, 0182, 0189
0211
0212
0213, 0214
0241
0251-0254, 0259
0219, 0291
0271, 0272, 0279
0741, 0742
0751 (part)
0751 (part), 0752
0781-0783
0711, 0721-0724, 0729,
0761, 0762
0811, 0821, 0843, 0849,
0851
0912, 0913, 0919, 0921,
0971
Statistics of Income Description
Agricillture, forestry, and fishing
Farms
Field crop
Vegetable and melon
Fruit and tree nut
Horticiiltural specialty
Beef cattle feedlots
Beef cattle, except feedlots
Hogs, sheep and goats
Dairy farms
Poultry and eggs
General livestock, except animal specialty
Animal specialty
Farms not allocable
Agricultural services
Veterinary services
Livestock breeding
Animal services, except livestock breeding and
veterinary
Landscape and horticiiltural services
Other agricultural services
Forestry
Fishing, hunting, and trapping
Appendix A
419
COMPARISON OF STANDARD INDUSTRIAL CLASSIFICATION CODES
AND STATISTICS OF INCCME INDUSTRIES, 1976~Contlnued
Standard Industrial
Classification Codes
Major group 10 (1011-1099)
Major groups 11 and 12
(1111-1213)
Major group 13 (1311-1389)
Major group l<i (l411-1^99)
Statistics of Income Description
Mining
Metal mining
Coal mining
Oil and gas extraction
Nonmetallic minerals, except fuels
Construction
General building contractors and operative
builders
1521, 1522, 15<il, 1542 General building contractors
1531 Operative builders
Heavy construction contractors
1611 Highway and street construction
1622, 1623, 1629 Heavy construction, except highway
Special trade contractors
1711 Plumbing, heating and air conditioning
1721 Painting, paper hanging, and decorating
1731 Electrical work
17'41-1743 Masonry, stonework, tile setting, and
plastering
1751, 1752 Carpentering and flooring
1761 Roofing and sheet metal work
1771 Concrete work
1781 Water well drilling
1791, 1793-1796, 1799 Miscellaneous special trade contractors
Contractors not allocable
Major group 20 (2011-2099)
Major group 22 (2211-2299)
Major group 23 (2311-2399)
Major group 24 (2411-2499)
Major group 25 (2511-2599)
Major group 27 (2711-2795)
Major group 28 (2812-2899)
Major group 31 (3111-3199)
Major group 32 (3211-3299)
Major group 33 (3312-3399)
Major group 34 (3411-3499)
Major group 35 (3511-3599)
Major group 36 (3612-3699)
Major group 37 (3711-3799)
Major groups 21, 26, 29,
30, 38, 39 (2111-2141,
2611-2661, 2911-2999, 3011-
3079, 3811-3873, 3911-3999)
4121
4111, 4119, 4131, 4141,
4142, 4151, 4171, 4172
4212-4214
4221, 4222, 4224-4226,
4231
Major group 44 (4411-4/469)
Manufacturing
Food and kindred products
Textile mill products
Apparel and other textile products
Lumber and wood products, except furniture
Furniture and fixtures
Printing, publishing and allied industries
Chemicals and allied products
Leather and leather products
Stone, clay, and glass products
Primary metal industries
Fabricated metal products
Machinery, except electrical
Electrical and electronic equipment
Transportation equipment
Other manufacturing industries
Manufacturing not allocable
Transportation, communication, electric, gas, and
sanitary services
Local and interurban passenger transit
Taxicabs
Other passenger transportation
Trucking and warehousing
Trucking, local and long distance
Public warehousing and trucking terminals
Water transportation
420
Appendix A
CCMPARISON OF STANDARD INDUSTRIAL CLASSIFICATION CODES
AND STATISTICS OF INCO^E INDUSTRIES, 1976— Continued
Standard Industrial
Classification Codes
Statistics of Income Description
«
Major group ^5 (4511-4583)
Transportation, communication, electric, gas, and
sanitary services—Continued
Air transportation
Transportation services
4722 Passenger transportation arrangement
4723 Freight transportation arrangement
4612, 4613, 4619, 4712,
4742, 4743, 4782-4784,
4789 Other transportation services
Major group 48 (4811-4899) Communication
4911, 4922-4925, 4931,
4932, 4939, 4941, 4961,
4971 Electric and gas services
4952, 4953, 4959 Sanitary services
Wholesale and retail trade
Wholesale trade
5012-5014 Motor vehicles and automotive equipment
5031, 5039 Lumber and construction materials
5063-5065 Electrical goods
5072, 5074, 5075, 5078 Hardware, plumbing and heat equipment
5083 Farm machinery and equipment
5081, 5082, 5084-5088 Other machinery, equipment, and supplies
5021, 5023, 5041-5043,
5051, 5052, 5093, 5094,
5099 Other durable goods
5122, 5161 Drugs, chemicals, and allied products
5133, 5134, 5136, 5137,
5139 Apparel, piece goods, and notions
5141-5149 Groceries and related products
5152, 5153, 5154, 5199.... Farm-product raw materials
5181, 5182 Alcoholic beverages
5111-5113, 5171, 5172,
5191, 5194, 5198, 5199 Other nondurable goods
Wholesalers not allocable
Retail trade
Building materials, hardware, garden
supply, and mobile home dealers
Building materials and supply stores
Hardware stores
Retail nurseries and garden supply stores
Mobile home dealers
General merchandise stores
Variety stores
Other general merchandise stores
Food stores
Grocery stores
Meat and fish markets. Including freezer
provisioners
Fruit stores and vegetable markets
Candy, nut, and confectionary stores
Retail bakeries
Other food stores
Automotive dealers and service stations
New and used car dealers
Used car dealers
Auto and home supply stores
Gasoline service stations
Other aircraft, marine, and automotive
dealers
Apparel and accessory stores
Men's and boys' clothing and furnishing
stores
Women' s ready-to-wear stores
Women's accessory and specialty stores
Family clothing stores
Shoe stores
Furriers and fur shops
Other apparel and accessory stores
5211, 5231
5251
5261
5271
5331
5311, 5399
5411
5422, 5423
5431
5441
5462, 5463
5451, 5499
5511
5521
5531
5541
5551, 5561, 5571, 5599
5611
5621
5631
5651
5661
5681
5641, 5699
Appendix A
421
CCMPARISON OF STANDARD INDUSTRIAL CLASSIFICATION CODES
AND STATISTICS OF INCCME INDUSTRIES, 1976— Continued
Standard Industrial
Classification Codes
5712
5713, 5714, 5719.
5722
5732, 5733
5812
5313 , ..
5912
5921
5931
5941
5942
5943
5944
5945
5946
5947
5948
5949
5961
5962
5963
5982, 5983, 5984.
5992
5993
5994, 5999
Statistics of Income Description
Wholesale and retail trade — Continued
Retail trade — Continued
Furniture and home furnishings stores
Furniture stores
Home furnishings, except appliances
Household appliance stores
Radio, television, and music stores
Eating and drinking places
Eating places
Drinking places
Miscellaneous retail stores
Drug stores and proprietary stores
Liquor stores
Used merchandise stores
Sporting goods and bicycle shops
Book stores
Stationery stores
Jewelry stores
Hobby, toy, and game shops
Camera and photographic supply stores
Gift, novelty, and souvenir shops
Luggage and leather goods stores
Sewing, needlework, and piece good stores
Mail order houses
Merchandising machine operators
Direct selling organizations
Fuel and ice dealers
Florists
Cigar stores and stands
Other miscellaneous retail stores
Retail trade not allocable
Wholesale and retail trade not allocable
6022-6028, 6032-6034,
6042, 6044, 6052, 6054,
6055, 6059
6112, 6113, 6131, 6144,
6145, 6146, 6149, 6153,
6159, 6162, 6163
6211 (part)
6211 (part)
6221, 6231, 6281
6799 (part)
6732, 6733
6711, 6722-6725, 6792-
6794, 6799 (part)
6411
6512-6514
6515, 6517, 6519
6531
6541
6552
6553
6611
Finance, insurance, and real estate
Finance
Banking and miscellaneous finance
Credit agencies other than banks
Security, commodity brokers, and sejrvioes
Seciority \inderwriting syndicates
Security brokers and dealers, except
imderwriting syndicates
Commodity contracts brokers, exchanges,
and services
Holding and investment companies
Investment clubs
Common trust funds
Other holding and investment
Insurance agents, brokers, and service
Real estate
Operators and lessors of buildings
Lessors, other than buildings
Real estate agents, brokers, and managers
Title abstract companies
Subdividers and developers, except cemeteries
Cemetery subdividers and developers
Combined real estate, insurance, loans, law
offices
Appendix A
CCMPARISON OF STANDAKD INDUSTRIAL CLASSIFICATION CODES
AND STATISTICS OF INCOME INDUSTRIES, 1976~Continued
Standard Industrial
Classification Codes
Statistics of Income Description
Services
Hotels and other lodging places
7011 (part) Hotels
7011 (part) Motels, motor hotels, and tourist courts
7032 Sporting and recreational camps
7033 Trailering parks and camp sites
7021, 70<il Other lodging places
Personal services
7215 Coin-operated laundries and dry cleaning
7211-7214, 7216-7219 Other laundiy, cleaning, and garment seiTrices
7221 Photographic studios, portrait
7231 Beauty shops
724-1 Barber shops
7251 Shoe repair and hat cleaning shops
7261 Funeral service and crematories
7299 Miscellaneous personal services
Business services
7311-7313, 7319 Advertising
7341, 7342, 7349 , Services to buildings
7372, 7374, 7379 Computer and data processing services
7392 Management and public relations
7394 Equijjment rental and leasing
7321, 7331-7333, 7339,
7351, 7361, 7362, 7369,
7391, 7393, 7395, 7396,
7397, 7399 Other business services
Automobile repair and services
7512, 7513, 7519 Automotive rentals, without drivers
7523, 7525........ Automobile parking
7531 Automobile top and body repair shops
7538 General automotive repair shops
7534, 7535, 7539 Other automotive repair shops
7542, 7549 Automotive services, except repair
Miscellaneous repair services
7622 Radio and TV repair shops
7623, 7629 Electrical repair shops, except radio and TV
7641 Reupholsteiv and furniture repair
7631, 7692, 7694, 7699 Other miscellaneous repair shops
Motion pictures
7813, 7814, 7819, 7823,
7824, 7829 Motion picture production, distribution,
and services
7832, 7833 Motion picture theaters
Amusement and recreation services, except
motion pictures
7922, 7929 Producers, orchestras, and entertainers
7932 Billiard and pool establishments
7933 Bowling alleys
7941 Professional sports clubs and promoters
7948 Racing including track operation
7911, 7992, 7993, 7996,
7997, 7999 Other amusement and recreation services
Medical and health services
8011 Offices of physicians
8021 Offices of dentists
8031 Offices of osteopathic physicians
8041 Offices of chiropractors
8042 Offices of optometrists
8049 (part) Registered and practical nurses
8051, 8059 Nursing and personal care facilities
8062, 8063, 8069 Hospitals
8071 Medical laboratories
8072 Dental laboratories
8049 (part), 3031, 3091... Other medical and health services
Appendix A 423
COMPARISON OF STANDARD INDUSTRIAL CLASSIFICATION CODES
AND STATISTICS OF INCOME INDUSTRIES, 1976— Continued
Standard Industrial
Classification Codes Statistics of Income Description
Services — Continued
8111 Legal services
8211, 8221, 8222, 8231,
8241, 8243, 8244, 8249,
8299 Educational services
8911 Engineering and architectural services
Accounting, auditing, and bookkeeping services
8931 (part) Certified public accountants
3931 (part) Other accounting, auditing, and bookkeeping
services
8999 Other services
Natiire of business not allocable
Section 4
Description of
the Sample and
Limitations of
tlie Data
CONTENTS
Sample criteria and selection of
returns, 1+25
Method of estimation, 1+25
Sampling variability, 1|25
Sample management and
processing controls, 1;28
Text Tables
4A Number of Form 1040 and Form
1040A returns in the population
and sample, 1976, 1*26
4B Partnerships: Number of Form
1065 returns in the population
and in the sample, prescribed
and achieved sampling rates,
1976, 1|27
4C Upper limit coefficients of
variation for the estimated
number of sole proprietorship
returns, 1976, 1(27
4D Partnerships: Coefficient of
variation (percent) of the
estimated number of returns,
by size of buiness receipts,
1976, 428
SAMPLE CRITERIA AND SELECTION OF
RETURNS
The data presented in this
report are estimates based on
stratified sys/tematic samples of
Form 1040, Individual Income Tax
Returns, and Form 1065, Partnership
Returns of Income. The samples
were selected before audit.
Amended and tentative returns were
excluded because another return
filed by the same taxpayer was
subject to sampling.
The completeness of the
samples was monitored closely
during the selection process.
Minimal followup was required to
reconcile differences.
Sole Proprietorships
Individual Income Tax Returns
filed and entered into the Internal
Revenue Service's Individual Master
File System during 1977 were
stratified into sample classes by
computer based on: presence or
absence of a business schedule;
size of adjusted gross income (or
deficit) or largest of specific
income (or loss) items, or size of
business and farm receipts; and
State from which filed. The
returns were then selected at
intervals equal to the inverse of
the prescribed sampling rates,
which ranged from less than 0.04
percent to 100 percent, yielding
84,959 returns from an estimated
population of 10,658,563 returns.
The specific income and loss
items used in stratification
included: salaries and wages,
interest income, dividends,
business profit or loss, farm
profit or loss, net capital gain
or loss, and others. When the
magnitude of the largest income
(or loss) item sufficiently
exceeded that of adjusted gross
income (or deficit), that item was
used as the stratifier instead.
A further requirement was that
each State be sufficiently repre-
sented in the sample. This was
accomplished by dividing the
States into five groups based on
size of tax return population,
each group receiving a separate
set of rates.
Table 4A shows the strata
limits for financial stratifiers
and sunmarizes the population and
sample counts.
Partnerships
Partnership Returns of Income
filed for Tax Year 1976 and
entered into the Internal Revenue
Service Business Master File
System were computer-stratified
based on size of gross receipts,
total income or loss 1^/, and total
assets. The sample was selected
at rates ranging from 1.3 percent
to 100 percent, yielding 46,607
returns from a population of
1,153,784 returns.
The sample was obtained using
randomly-chosen sets of ending
digits of the Employer Identifica-
tion Number. Duplicate returns.
caused by more than one partner
filing a return for the same
partnership, and inactive partner-
ship returns, showing no income or
deduction items, were included in
the sample for the computation of
weighting factors, but excluded
from the tabulations.
Table 4B shows the strata
limits, the number of returns in
the population and sample, and the
prescribed and achieved sampling
rates.
METHOD OF ESTIMATION
Weighting factors were
obtained by dividing the computer
count of returns filed in each
sample stratum by the number of
sample returns actually selected
from each stratum. For partner-
ship returns Internal Revenue
district weighting factors were
computed to increase the relia-
bility of the estimates for the
two State tables in this report.
Internal Revenue district bounda-
ries were usually coterminous with
those of States, although some of
the larger States contained more
than one district.
All weighting factors were
converted to "integer weighting
factors" before they were applied
to the sample returns. For
example, if a factor of 44.24 were
computed for a stratum, 24 percent
were systematically assigned an
integer weighting factor of 45,
and 76 percent a factor of 44.
SAMPLING VARIABILITY
The coefficient of variation
(CV) is the standard deviation of
the estimate expressed as a
percent of the estimate. The
standard deviation when added to
and subtracted from the estimate
provides the computed upper and
lower limits within which approxi-
mately two out of three estimates
derived from similarly selected
l/ Total income or loss was line 12, Form 1065 and represented business receipts less
cost of sales and operations (gross profit) plus income from investments (excluding
net losses from noncapital assets ) .
425
426
Business Returns/ 1976 • Sample Design and Limitations
Table 4A. Number of Form 1040 and Form 1040A Returns In the Population and Saniple, 1976
Description of the sample strata
Population
Sample
Business and (arm'
Estimated
population
Under $20,000
Under $50,000
$20,000 under $50,000
Under $100,000
$50,000 under $100,000
Under $500.000
$100,000 under $500,000
Under $750,000
$500,000 under $750.000
Under $1,000.000
$750,000 under $1,000,000...
Under $5.000.000
$1,000,000 under $5,000,000..
Any amount
$5,000,000 or more
Qrwd total
lonlMJifneu and farm (Sche<jul« F only), total
\diusted gross income $200,000 or more with no tan after credits and no minimum tax .
Largtr of ad)uited grota Incoma and
or largest ajwclflc Income Item
Jnder $10,000
510,000 under $15,000
Jnder $10,000
515.000 under $20,000
Jnder $15,000
520.000 under $50,000
Jnder $20,000
550,000 under $100,000
Jnder $50,000
5100,000 under $200,000
Jnder $100,000
5200,000 under $500,000
Jnder $200.000
5500.000 or more
Jnder $500.000
Juslnma (Sctwdulaa C and F, or C only), total
Vdjusted gross income $200,000 or more with no tax after credits and
Larger of adjusted gross Incoms and
or largest specific Income Item
Jndoi $10,000
tlO.OOO under $15,000
Jnder $10,000
515,000 under $20,000
Jnder $15,000
(20,000 under $30,000
Jnder $20.000
130,000 under $50.000
Jnder $30,000
$50,000 under $100,000
Under $50,000
$100,000 under $200,000
Under $100.000
$200,000 under $500.000
Under $200,000
$500,000 or more
Under $500.000
Faun rocelpts
no minimum tax .
Buatness receipts
Under $20.000
Under $50.000
$20,000 under $50,000
Under $100,000
$50,000 under $100,000
Under $250,000
$100,000 under $250.000
Under $600,000
$250,000 under $500,000
Under $750.000
$500,000 under $750.000
Under $1.000,000
$750,000 under $1,000.000....
Under $5.000,000
$1,000,000 under $5,000.000..
Any amount
$5,000,000 or more
(t|
S4,>14,S49
76,9«2,82i
39
40.036,111
13.228,745
10.201.927
733,053
32,161
4,923
7,(51,927
30
2,153,165
1.641,057
1,406.504
1.480.361
771,768
3,512
164,234
87,195
39
16,522
12,691
11,631
4.923
77,039
30
12.912
10.967
9.350
6985
10,65«,S«3
2,aO«,6M
936.139
619.546
507.032
646.434
7JtS\M1
30
2,153,165
1,641,057
1,406.504
1,480,361
303.046
27,198
3.512
'The population ol (arm returns was estimated by applying appropnate weights to counts of returns m the sample determined (o be tarm returns
Business Returns/1976 • Sample Design and Limitations
427
Table 4B. Partnerships: Number of Form 1065 Returns In the Population and In the Sample, Prescribed and Achieved
Sampling Rates, 1976
Numljer of returns
Sampling rale
Population
Sample
Prescriljed
Achieved
(1|
(21
131
(41
Tow
1,153,764
810,605
189,148
90,777
33,774
13,738
"V 8,106
46,607
10,507
8,232
7,242
6,693
5,275
8,106
0,013
0,044
0,080
0,200
0,390
1,000
total Income/deficit
Both under $200,000 Not reported Of under $100,000
0013
Both under $200 000 $100 000 under $1 000 OOO
0044
Both under $1,000,000 and at least
one $200,000 under $1,000,000 Not reported or under $1,000,000
0.080
Both ufxJer $1 000 000 $1 OOO 000 under $5 000 000
0196
Both under $5,000,000 and at least
one $1,000,000 under $5,000,000 Under $5,000,000
0,384
Both under $5000000 $5000000 or more
1,000
'Sampling rates were prescribed for the calendar year in which returns were processed for revenue purposes. Returns (or 1 976 were, lor the most part, revenue processed dunng 1 977 and were therefore sampled according to
the plan applicable to calendar year 1977. However, included m the totals but not in the detail are 552 returns tor 1 976 sampled during 1 976 from a population of 7.636 returns ur>der the sample plan applicable to that calendar year.
In general, these were returns with accounting periods ended July through October 1976.
Table 4C. Upper Limit Coefficients of Variation for the Estimated Number of Sole Proprietorship Returns,
1976
Size o( adjusted gross income or deficit
Estimated number
of returns
Under
$10,000
$10,000
under
$15,000
$15,000
under
$20,000
$20,000
under
$50,000
$50,000
under
$100,000
$100,000
under
$200,000
$200,000
under
$600,000
$500,000
or more
(11
(2)
(31
(4)
(51
(6)
(71
(8)
50 ....
CI
CI
CI
CI
CI
'1
:!
'1
'1
24.4
17.3
12.2
7.7
5.5
3.9
2.4
1.7
1.4
1.2
CI
CI
CI
CI
CI
CI
CI
35.3
28.8
25.0
15.8
11.2
7.9
5.0
3.5
2.5
1.6
1.1
0.9
CI
CI
CI
CI
CI
CI
CI
CI
33,3
27,2
23,5
14.9
10.5
7.4
4.7
3.3
2,4
1.5
1.1
CI
CI
CI
CI
CI
CI
29.4
25.5
16.1
11.4
8,1
5,1
3,6
2.5
1.6
1.1
0.9
P)
CI
CI
0
C)
33.0
23.3
14.8
10.4
8,5
7,4
4.7
3.3
2.3
1.5
1.0
CI
CI
CI
CI
CI
CI
CI
33.9
21.4
15.1
10.7
6.8
4.8
3,9
3.4
2.1
1.5
1.1
PI
PI
P
?
P
P
31.6
22,3
15.8
10.0
7.1
5.0
3.2
2.2
1.8
1.6
1,0
PI
PI
PI
PI
PI
PI
PI
PI
PI
N
100
200 . .
500
1,000
2,000
5,000
10,000
15000
20,000
50,000
> '■'
100,000
200,000
500,000
1000000
2000000
5.000,000
10000000
15000000
20,000.000
>
'Sample too small to yield reliable estmate of coefficient of variation.
•Coetlicteni of variatwn normally zero since all returns were prescribed for inclusion in the sample.
»Not applicable since estimated number of returns was greater than population estimates.
NOTE; Use column l for estimates not classified by size of adjusted gross income
428
Business Returns/1976 . Sample Design and Limitations
samples would be expected to
fall. Coefficients of variation
based on the sum-of-squares method
are shown for selected estimates
in each industry class for
proprietorships and partner-
ships in tables 1.1 and 2.1.
Coefficient of variation
estimates shown in tables 4C and
4D, applicable to frequency
estimates only, are based on a
formula derived from the sum-of-
squares method. Since the coeffi-
cients were computed only for
tables 1.1 and 2.1, tables 4C and
4D can be used to obtain measures
of variability for estimated
frequencies in other tables where
the classification is other than
by industry.
Estimates of frequencies and
money amounts considered unreli-
able because of small sample size
are noted by an asterisk to the
left of the data iteraCs). A dash
in place of a frequency or amount
indicates that: (I) if returns
were sampled at a rate of 100
percent, no returns had the parti-
cular characteristic; or (2) if
returns were sampled at a rate
less than 100 percent, either no
returns in the population had the
characteristic or the characteris-
tic was so rare that it did not
appear on any sample return. In
addition, a dash in place of a
coefficient of variation indicates
either that returns were sampled
at the 100 percent rate or that
the number of returns sampled at a
fractional rate was too anall to
yield a reliable measure of
sampling variability.
SAMPLE MANAGEMENT AND PROCESSING
CONTROLS
Sample population counts of
income tax returns were made by
computer and were normally free
from error. Sample counts were
verified during statistical
processing to minimize loss of
data. Incorrect or missing
entries were corrected during
statistical editing to make them
consistent with other entries on
the return or accompanying
schedules. Data were also
adjusted during editing in an
attempt to achieve consistent
statistical definitions. In
transcribing and tabulating the
information from the returns in
the sample, additional checks were
imposed to improve the quality of
the resulting estimates.
Quality of the basic data
abstracted at the processing
centers was controlled there by
means of a continuous subaarapling
verification system. In addition,
the Statistics Division in the
National Office conducted an
independent reprocessing of a
small subsample of the returns
statistically processed in the
field as a further check on
processing. Prior to tabulation,
numerous computer tests were
applied to each return record to
assure that proper balance and
relationship among return items
were maintained.
Finally, prior to publication
all statistics and tables were
reviewed for accuracy and reason-
ableness, in li^t of provisions
of tax laws, taxpayer report-
variations and limitations, eco-
nomic conditions, comparability
with other statistical series and
statistical techniques used in
data processing.
However, the controls main-
tained over the selection of the
sample returns, the processing of
the source data, and the review of
the statistics did not completely
eliminate the possibility of error.
Also, practical operating consider-
ations necessitated allowance of
reasonable tolerances in the
statistical processing of the data.
Table 4D. Partnerships: Coefficient of Variation (Percent) of the Estimated Number of Returns, by Size of Business Receipts,
1976
Soe of business receipts
Estimaled number ol relums
Under
$200,000
$200,000
under
$5,000,000
$5,000,000
or iTiore
(1)
(2)
(3)
100
(■)
(')
(')
319
291
276
15.9
12.3
104
8.7
7.7
7.1
6.2
4.4
3.9
2.6
2.0
1.6
1.4
1.1
1.0
09
340
24.0
152
124
11.3
107
6.2
48
4.1
34
30
28
24
1.7
15
t 1
0
p)
P)
p)
P)
p)
->>
200
500
750
900
1,000
3,000
5,000
7,000
10,000
13,000
\
15,000
}
40,000
50.000
100.000
200.000
300000
400.000
600.000
800000
1.000.000
J
'Sample too small to yield reliable estimate of coefficient ol vanalion
■CceffKiient of variation normally zero since all returns were prescribed lor inclusion in the sample
■Not applicable since estimated number of returns was greater than population estimates
NOTE Use column 1 lor estimates not dassilied by size of business receipts
Section 5 Forms and
Instructions
CONTENTS
U.S. Individual Income Tax Return,
Form 1040, U30
Schedule C, Profit (or Loss) from
Business or Profession, hkO
Schedule F, Farm Income and
Expenses, kkl
Farm Rental Income and Expenses,
Form 4835, UUS
U.S. Partnership Return of Income,
Form 1065, kkS
Class Life (.ADR) System,
Form 4832, kk9
429
430
Business Returns/1976 • Forms and Instructions
5
3 ,S
S5
<o •
|:
si
n
n —
i "
i "
chedule A, line 40, and attach Schedule A
check here ^ Q, and;
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of line 43 — but not more than $2,400
e 43— but not more than $ 1 .400 . .
not less than zero)
by $750
difference (but not less than zero)
« e •
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Business Returns/1976 • Forms and Instructions
431
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432
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434
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T3 4)
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435
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m4 H 2| Is
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Business Returns/1976 • Forms and Instructions
437
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If you are engaged in the activity of:
(i} holding, producing, or distributing mo-
tion picture films or video tapes,
(2) farming (cultivation of land, or raising
or harvesting of any ae'icuUural or
horticultural commodity, including the
raising, shearing, feeding, canng for,
Iraining, and management of ani-
mals; however, trees (other than
trees bearing fruit or nuts) shall not
be treated as an agricultural or hor-
ticultural commodity).
(3) leasing personal property, and certain
other tangible property other than
buildings, an, elevator or escdiafor, or
other real property that is or has been
subiect to an allowance for deprecia-
tion or amortisation, or
(4) exploring for. or exploiting, oil and
gas resources.
as a trade or business or for the production
of income, any loss from such activity will be
*llo««d only to the entent of the aggregate
amount which you have risked (amount that
you personally invested plus any amount for
wnich you are personally lialile).
438
Business Return8/1976 • Forms and Instructions
IMP i=s|iii|!|sgfiy ^ill?l»irr.iis»iL°
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Business Returns/1976 • Forms and Instructions
439
<l(o^TIS Tax Rate
U>s)lO Schedules
If Form 1040, line 47 is more than $20,000, figure your tax on the amount on Form 1040, line 47, by using the appro-
priate Tax Rate Schedule on this page. Enter tax on Form 1 640, line 16.
SCHEDULE X--Single Taxpayers
Not Qualifying for Rates in Sched-
ule Y or Z
Usa this schsdulA If you checked the box on Fonn
104Q, llM 1-
If the amount On
Form 1040,
line 47, is:
Enter on
Form 1040,
line 16:
Owtr —
$20,000
»2 2,000
926.000
(32,000
(36.000
(44.000
(50.000
$60,000
(70,000
(80,000
$90,000
(100.000
But not
ovtr—
(22,000
(26.000
(32,000
oaooo
(44.000
(90,000
(60.000
(70,000
(00.000
(90.000
(100,000
(9a30+3a% (20,000
(S390'(-40% (22,00Q
(7,SWH-45% (2&000
(10,290-»-S0% (32,000
(1X29(H-5S% (38,000
(16,990+60% (44.000
(20,19(H-«2% (50,000
(26390+64% (60,000
(32,700+66% (70,000
(39,390+68% (80,000
$48,190+«9% (90/)00
(S(,090+70% (lOOMO
SCHEDULE Y — Married Taxpayers and Qualifying Widows and Widowers
If you an • married person living apart from your spouse, see page 7 of the instmct'rons
to see If you can be considered to be "unmarried" for purposes of using Schedule
XorZ.
Use this schedule If you checked the boi on Fonn
1040, line 2 or 5—
Married Taxpayers Filing Joint
Returns and Qualifying Widows and
Widowers (See page 7)
If the amount on Enter on
Form 1040, Form 1040,
line 47, is: line 16:
Ovtr —
(20,000
(24.000
$28,000
(32.000
(36,000
(40,000
(44,000
(52,000
(64.000
(76,000
(88,000
(100.000
(120,000
(140,000
(160.000
(180.000
$200,000
But net
oittr—
(24.000
(28,000
(32.000
(36.000
(40.000
(44,000
(52,000
(64.000
(76,000
(88.000
(IQO.OOO
(120.000
(140.000
(leOJKIO
(180.000
(200.000
(4,380+32%
(5,660+36%
(7,100+39%
(8,660+4^
(10340+46%
(12,140+48%
(14,060+50%
(18.060+93%
(24,420+55%
$31i020+58%
(37^0+60%
(45,180+62%
(57,680+64%
(70,380+66%
(83,680+68%
(97,180+6S%
(110,980+70%
(20,000
(24,000
(28,000
(32,000
(36,000
f44,000
(52,000
(76,000
(88,000
(100,000
9120,000
(140,000
(160,000
$180,000
(2oaooo
Use this schedule If you diecked the boi on Forni
1040, line 3—
Married Taxpayers Filing Separate
Returns
If the amount on
Form 1040,
line 47, is:
SCHEDULE Z— Unmarried (or legal-
ly separated) Taxpayers Who Qualify
as Heads of Household (See page 7)
Use this schedule if you checked the box on Form
1040, line 4—
Ov«r —
(20.000
$22,000
S26,000
(32.000
(38.000
(44.000
(50.000
(60.000
(70.000
S80.000
(90.000
(100,000
But net
ovtr—
(22,000
(26.000
(32.000
(38.000
(44.000
(50.000
(60.000
(70,000
(80.000
390.000
(100:000
n Enter on
If the amount on Enter on
Form 1040.
Form 1040,
Form 1040,
line 16
IinM7,
is:
line 16
of th«
But not
•mount
ci^er —
Over —
ovBr —
(6^70+48%
(20.000
(20.000
(22.000
120.000
(22.000
(24.000
$5,500+36%
(22 000
(7,030+90%
(22.000
S24,0O0
(26.000
$6,220+38%
$24,000
(26.000
(28.000
$6,980+41%
(26.000
(9,030+63%
$26A)00
(28.000
$32,000
$7300+42%
(28,000
(9,480+45%
(32^)00
(12,210+65%
(32,000
(36.000
$38,000
$11,280+48%
(36,000
$12,240+51%
(38.000
$40,000
(44.000
$13,260+52%
$40,000
(44,000
(44.000
$50,000
$50,000
(52,000
$15,340+55%
$18,640+56%
$44,000
$50,000
(2a8S0+62%
(50.000
(52.000
$64,000
$19,760+58%
$52,000
(64.000
$70,000
(26,720+59%
$64,000
(28,790+64%
(60,000
(70,000
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Where you work or bank
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Business Returns/1976 • Forms and Instructions
449
Page 2
form 4832 nS7«) ^
■•■mkiiMI Depreciation (Fumish the following information by individual accounts for assets placed in service this
taxable year)
Identifying number
m. AsHt ■uldslinc cisn
(S«« Instnjctlon 3)
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(yoara)
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tw»bta yMr
(1) AMont plKMl In Mtvlu
tint halt of ttU tonbu mt
<2) Airminl plicad In nniM
tmnd halt afthli taubia mi
1
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9
10
11
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13
14
15
16
17
18
19
20
21
22
23
24
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29
30
31
32
33
34
35
36
Totals
■.mmM
c70-ilB-164-l
4832
Dvpwtwoi •< tfM TrwKRT
Class Life (ADR) System
^ Attich this form to your ratum. ^ Sm Mpariti rnstnictlom.
NBm«(«) •> thown on rrtum (If coiaolleirtdd rrtum, indicata n»me and IdenUfytng numbar ol ftiectlng company)
Page 1
tl©76
Idvnttfying nianlMr
NOTE: By filing this form you erect consent, and agree to apply the provisions of section 1.167(a)-ll of the regulations
Election Questions
A. Dtd you exclude under the special 10 percent used property rule property
first placed In service this taxable year?
B. Did you exclude any other eligible property for which an election was not
required or pemttted? (See Instruction 1)
C. Did you allocate the unadjusted basis of a special vintage account In this
taxable year?
If Yes, attach a statement showing the computation and allotted basis
amount. —^
Da Did you change the depreciation method for any vintage account this
taxable year?
If Yes, attach a statement showing the account and the computation of
allowable depreciation under the new method.
E. Did you elect to compute depreciation on a composite guideline class
basis in accordance with Revenue Procedure 64—21 for electric or gas
utility property under section 1.167(a>-ll|.b)(4)OII}r
If Yes, attach a statement showing the computation.
F. ChecK first -year convention adopted this taxable yean
Q Helf-yMr Q Modified half-year
■Jnm Asset Guideline Class Summary (See instruction 2)
b. Unadiu«t«d basis at
and ot year
C Assrt dopraclstlon rangd
depraclatlon thb yoar
d. Rss«rv« for depredation
at end ot yaar
(Oo not IncltMla fIrM-year
section 179)
Income under sectton 1.167(a>-lI(d)O)0x)
a. Ats«t (uldeltriB class
n) Section 1245 n>n
m Qttarpta
^ Entar totntB from column* b and
c on »ppropiiat« llnfts ot daprsclB-
Tntai, tior schedula of your tax return,
loidis ^ ^f^f ,(,t,ia rrofTi column* •(!)
end e(2} on approprleta Hnei o(
Form 4797.
Total additional first-year depreciation from Part III, column c. Enter here and include on additional first year depreciation line of depreciation schedule In
e70— 218-164-1
450
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Section 6
Index
»Asterisk denotes textual reference
Accounting period
Partnerships, i(01-U02
Active businesses, Ull*
Adjusted gross income, H^^*
Sole proprietorships, 154-225,
229-236
ADR depreciation
See Depreciation
Agricultural program payments
Sole proprietorships, 226-228
Amortization, ^^^-H^^^
Partnerships, 250-258, 395-100
Sole proprietorships, 16-33
Assets (total), 4l7-itl8»
Partnerships, 395-100
Depletion, 41 3»
Partnerships, 250-258, 395-400
Sole proprietorships, 16-33
Depreciation, 413-414*
Partnerships, 240-392, 395-400,
407
Sole proprietorships, 6-153
Employee benefit programs, 414»
See also Retirement plans
Land clearing expenses, 415*
Sole proprietorships, 226-228
Legal and professional fees
Sole proprietorships, 16-33
Limited partnerships, 239*
Partnerships, 408
Material and supplies, 415*
Partnerships, 250-258, 395-400
Sole proprietorships, 16-33
Bad debts, 412*
Partnerships, 250-258, 395-400
Sole proprietorships, 16-33
Business deductions, total
See Total deductions; also
specific deduction
Business inooaie (other)
Sole proprietorships, 16-33
Business receipts, 412*
Partnerships, 240-408
Sole proprietorships, 6-228
Changes in law, 409-410*
Class life asset depreciation range
(CLADR)system
Partnerships, 407
See Depreciation
Coefficient of variation (percent)
Partnerships, 240-249, 259-288
321-372,428
Sole proprietorships, 6-15,
34-76, 101-153,427
Commissions
Sole proprietorships, 16-33
Commodity credit loans
Sole proprietorships, 226-228
Conservation expenses, 412*
Sole proprietorships, 226-228
Cost of goods sold
See Cost of sales and
Cost of labor, 412*
Partnerships, 250-258
Sole proprietorships.
Cost of sales and operat
412-413*
Partnerships, 250-288,
Sole proprietorships.
operations
16-33
ions,
395-400
16-76
Farm business receipts
Sole proprietorships, 226-228
Farm net profit (loss), 4l4*
Partnerships, 250-258, 395-400
Forms and instructions, 429-451
Geographic data
See State data
Income from sales and operations
Sole proprietorships, 16-33
See Business receipts
Incone (loss) from other
partnerships, 4l4*
Partnerships, 250-258, 395-400
Income statements
Partnerships, 250-258, 395-400
Sole proprietorships, 16-33
Income tax after credits
See Total income tax
Industrial classification, 410-411*
Insurance
Sole proprietorships, 16-33
Interest paid, 414*
Partnerships, 240-258, 373-392
395-400
Sole proprietorships, 6-33
Interest received, 414*
Partnerships, 250-258, 395-400
Inventories, 414-415*
Partnerships, 250-258
Sole proprietorships, 16-33
Investment credit, 415*
Sole proprietorships, 154-225
Net gain (loss) noncapital assets
415*
Partnerships, 250-258, 395-400
Net inccoe (deficit), 415-416*
Partnerships, 240-402
Sole proprietorships, 6-228
Net profit (loss)
See Net income (deficit)
Net profit (loss) from other
partnerships
Partnerships, 250-258,395-400
Nonqualifying dividends received,
416*
Par tnei-s hips, 250-258, 395-400
Number of businesses, 416*
Partnerships (number of
partnerships), 240-408
Sole proprietorships, 6-228
Other, 416*
Costs deductions, income,
receipts
Partners (number of)
Partnerships, 240-249, 259-400
Partnerships 237-408
Payments to partners, 416*
Partnerships, 240-288, 373-400
Payroll, 416*
Partnerships, 240-249, 259-372
Sole proprietorships, 6-15,
34-153
Pension, profit-sharing, stock
bonus, annuity plans
See Retirement plans
Deductions, total
See Total deductions
Labor hired
See Cost of labor
453
454
Profit
See Net Income
Purchases, 11 7*
Partnerships, 250-258
Sole proprietorships, 16-33
Business Retum8/1976 • Index
Sole proprietor, sole
proprietorships, 1-236
Sources of income
Sole proprietorships, 229-236
State data
Partnerships, 289-372
Sole proprietorships, 77-153
Receipts
See Total receipts
Rent paid, 141 ?•
Partnerships, 250-258, 395-UOO
Sole proprietorships, 16-33
Rents received, 41 7*
Partnerships, 250-258, 395-400
Repairs, 417*
Partnerships, 250-258, 395-400
Sole proprietorships, 16-33
Retirement plans, 417*
Partnerships, 250-258, 395-400
403-406
Sole proprietorships, 16-33
Royalties, 417*
Partnerships, 250-258, 395-400
Taxes paid, 417*
Partnerships, 240-258, 395-400
Sole proprietorships, 6-33
Total assets, 417-418*
Partnerships, 395-400
Total deductions, 41 8»
Partnerships, 250-258, 395-400
Sole proprietorships, 16-33
Total income tax, 41 8»
Sole proprietorships, 154-225
Total receipts, 418»
Partnerships, 250-258, 395-400
Salaries and wages, 417*
Partnerships, 250-258, 373-392,
395-400
Sole pro prist or ships, 16-33
Sample design and limitations,
425-428
Size of —
Adjusted gross income:
Sole proprietorships, 154-225
Assets, total: 417*
Partnerships, 395-400
Business receipts: 41 7*
Partnerships, 259-288, 403-408
Sole proprietorships, 34-76,
226-228
Nixnber of partners:
Partnerships, 373-392
Year of organization
Partnerships, 393-394
Zero assets defined, 41 8*
o U. S. GOVERNMENT PRINTING OFFICE : 1979 311-358/493
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