Featured articles
High-Income Tax Returns for 2002 PDF
Article by Brian Balkovic, SOI
The Tax Reform Act of 1976 requires annual publication of data on individual income tax returns reporting income of $200,000 or more, including the number of such returns reporting no income tax liability and the importance of various tax provisions in making these returns nontaxable.
Excel Tables: 1 XLS, 2 XLS, 3 XLS, 4 XLS, 5 XLS, 6 XLS, 7 XLS, 8 XLS, 9 XLS, 10 XLS, 11 XLS, 12 XLS
Related Link: Individual Tax Statistics
International Boycott Reports, 2001 and 2002 PDF
Data Release by Melissa Redmiles, SOI
In the 1970¡¯s, the United States Congress responded to the Arab League¡¯s boycott of Israel by passing legislation designed to discourage U.S. persons from participating in unsanctioned boycotts of other countries.
Related Link: International Boycott Statistics
S Corporation Returns, 2002 PDF
Article by Kelly Luttrell, SOI
As they have been since 1997, S corporations once again are the most prevalent type of corporation filing Form 1120. Since then, S corporation return filings have increased by over 702.1 thousand returns. Nearly 58.9 percent of all corporations filed Form 1120S for 2002.
Excel Tables: 1 XLS, 2 XLS, 3 XLS, 4 XLS, 5 XLS
Related Link: S Corporation Statistics
Taxable REIT Subsidiaries: Analysis of the First Year's Returns, Tax Year 2001 PDF
Article by Thornton Matheson, Treasury Department¡¯s Office of Tax Analysis
The Real Estate Investment Trust (REIT) Modernization Act of 1999 provided for the creation of taxable REIT subsidiaries (TRS's), corporations which could be 100-percent owned by REIT's. In 2001, 480 firms elected to be TRS's, 404 of these filed corporate income tax returns.
Related Link: Corporation Tax Statistics
U. S. Sole Proprietorships: A Gender Comparison,1985-2000 PDF
Article by Ying Lowrey, Office of Advocacy, U.S. Small Business Administration
Between 1985 and 2000, female-owned sole proprietorships grew at a faster rate than those owned by men. Their numbers increased at an average annual rate of 4.1 percent compared with just 2.2 percent for male-owned sole proprietorships.
Related Link: Nonfarm Sole Proprietorship Statistics