\pJames N. Willis  k4 (83]~B  dMbP?_"*+%,Fh1courier1' MS Sans Serifns Serif000\1' MS Sans Serifns Serif000\1' MS Sans Serifns Serif000\1' MS Sans Serifns Serif000\1j Helveticaelveticaerif000\ k< Ļ 0 1jF0  1j Helveticaelveticaerif000\ k< Ļ 0 1jF0HF1j Helveticaelveticaerif000\ k< Ļ 0 1jF0  1 xArial1 Arial1 Arial1 Arial1j Helveticaelveticaerif000\ k< Ļ 0 1jF08F1 xArial1 Arial1 Arial1 xArial&?'?(?)?M d"d'??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm General_) \(#,##0\)@*.+(#,##0" ";#,##0" ";"-- ";@" " " "@74#,##0\ \ \ \ ;\-#,##0\ \ \ \ ;\-\-\ \ \ \ ;@\ \ \ \ WT#,##0\ \ \ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ \ \ ;\-\-\ \ \ \ \ \ \ \ ;@\ \ \ \ \ \ \ \ OL#,##0\ \ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ \ ;\-\-\ \ \ \ \ \ \ ;@\ \ \ \ \ \ \ ""@?<#,##0\ \ \ \ \ ;\-#,##0\ \ \ \ \ ;\-\-\ \ \ \ \ ;@\ \ \ \ \ GD#,##0\ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ ;\-\-\ \ \ \ \ \ ;@\ \ \ \ \ \ '$#,##0\ \ ;\-#,##0\ \ ;\-\-\ \ ;@\ \ #,##0\ ;\-#,##0\ ;\-\-\ ;@\ #,##0;\-#,##0;\-\-;@.+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)41_(* #,##0_)\ ;_(* \(#,##0\)\ ;_(* "-"??_)\ ;_(@_)LI_(* #,##0_)\ \ \ \ \ ;_(* \(#,##0\)\ \ \ \ \ ;_(* "-"??_)\ \ \ \ \ ;_(@_)+(#,##0\ \ ;\-#,##0\ \ ;\-\-\-\-\ \ ;@\ \  ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) _Parse_In- _Parse_Out,column_headings-column_numbers-data- \* footnotes#  -i SelectArea- \spanners- stub_lines-\titles-~rtotals)o ##.*;#J6W#f ALE57446D5* ALE57546D5-66 ALE57646D5-  ALE57746D5-** ALE57846D5-C  C  C  C  C  C C C C C C C C C C C  C  C  C  C  C  C "C "C !C  C  C !C  $C !C  (C !8C !8C  (C  C 8C  (C /qC  C  (C / C #q! C  (C !(C  (C Q"(C QC (C (C 8C &8C 8C Q"C  Q" C Q"(C Q"(C  C a"C  C ,<C ,<C  (C  C ,<C ,<C  (C C ,<C ,<C 8C C 8C +<C ,<C <C ,<C ,<C ,<C ,<C / C /q < style_col_headings style_col_numbers style_footnotes style_spanners style_stub_lines style_titles style_totalsBU} 2#} #} 2#} #}  # k//,l /,/,)/, ) /,)/,)/,+)/,)/,) /,< /,@ /,D /,D /,D/,D/,D,'D,D,D,D,D,D, D,/D,D,D,D,D,D,F,D,DE=2000, Corporation Income Tax Returns: Returns with Net IncomeE=2000, Corporation Income Tax Returns: Returns with Net Income  !!!!!!!!!!c[Table 3--Balance Sheet, Income Statement, and Selected Other Items, by Size of Total AssetsnfTable 3--Balance Sheet, Income Statement, and Selected Other Items, by Size of Total Assets--Continued([All figures are estimates based on samples--money amounts are in thousands of dollars and size of total assets is in whole dollars]([All figures are estimates based on samples--money amounts are in thousands of dollars and size of total assets is in whole dollars]*++++++*+ + + + + ++, - .Size of total assets////,'0Size of total assets--continued 1 2 2 2 22 ,Item3 Total returns 3 ~ 4?3$100,000~ 4A3$500,000 ,Item3 $1,000,000 3 $5,000,000 3 $10,000,000 3 $25,000,000 3 $50,000,000 3 $100,000,0003 $250,000,000,3with net income3 Zero assets3 under3 under3 under  3under, 3under  3under 3 under 3 under  3under  3under 3or5 6 66$100,0006$250,0006 $500,000 6 $1,000,00056 $5,000,000 6 $10,000,000 6 $25,000,000 6 $50,000,000 6 $100,000,000 6 $250,000,000 6more7~ 8?~ 8@~ 8@~ 8@~ 8@~ 8@7~ 8@~  8 @~  8"@~  8$@~  8&@~  8(@~ 8*@ 9Number of returns, total~ :F~ :@o@~ : U~ :̍A~ :$A~ ; a A 9Number of returns, total~ :- A~ :@~ :=@~ :@~ :@~ :j@~ ;@ = Total assets >@` "B >-~ > ~ >^~ >R~~ ?f" = Total assets~ >w_t~ > q>~ >&'W~ >N~ >Zo >o`A ?V B @  @  @  @  @  @  @  @  @  @  @  @  @  @  @  @  @  @  !@  "@  #@  $@  %@  &@  '@  (@  )@  *@  +@  ,@  -@  .@  A Cash B@JA B-~ B,~ Bީ~ Bb~ Cv A Cash~ B~ By~ BV|~ B.~ B^~ BD  C@[NA) A! Notes and accounts receivable BHA B-~ B2~ BB4~ B2}~ C>8) A! Notes and accounts receivable~ BR~ BZ~ BN~ Bʮ~ B&~ B"_= CeJA. A& Less: Allowance for bad debts~ BF B-~ B@@~ B @~ B@~ ClA. A& Less: Allowance for bad debts~ B@>2A~ B 3~ B8A~ BJr~ BBA~ B,@~ CĖA Inventories.Bd 1A B-~ Bi~ BB~ B)~ CX$A Inventories.~ B+~  BV ~  B2Ih~  Bfe ~  B ~  B2 CT!A1A) Investments in Government obligationsB@pA B-~ B/@~ BK@~ BA~ C\WA1A) Investments in Government obligations~ Br~  B9A~  BTA~  B:~  B~  BBECA!A Tax-exempt securitiesBqA B-B*6,129B*8,006~ B.@~ CA!A Tax-exempt securities~ B=~  BX/A~  BQ~  BrVW~  Bjn~  B@ CڻwA A Other current assetsB CA B-~ B(w=A~ B~ B"v~ C A Other current assets~ Bt~  BNO~  BvZ~  B ~  B6é~  B / C,'A!A Loans to shareholders~ Bm B-~ B0~ BS#~ BLRA~ C*r!A Loans to shareholders~ B~  BN~  BnS~  BY~  Ba~  B(i~ C+A# Mortgage and real estate loans.B`oA B-~ B@~ B $A~ BF@~ CUi+A# Mortgage and real estate loans.~ BR-~  BV~~  B>~  Br2~  B~  BFCAA Other investments.B= B B-~ B:Q~ B~ BNJg~ Cx2A Other investments.~ Btf~  BnF_~  BFV ~  B" ~  Bm~  BCFCh B#A Depreciable assets [26]BPhA B-~ B ~ B:Ge~ B~ Cn/#A Depreciable assets [26]~ BVA9~  B~  B"~  B~  B~  B,C;A5A- Less: Accumulated depreciation [26].B@L#A B-~ B! ~ Bp ~ B ~ C 5A- Less: Accumulated depreciation [26].~ B"~  B-~  Bg~  B@ ~  B ~  B&eCh"AA Depletable assets~ B$ B-~ BpA~ B@l@~ B|A~ C AA Depletable assets~ B:~  B`m-A~  B:T~  B:A~  BH~  BbI~ C!-A% Less: Accumulated depletion.~ B B-~ B @~ BB@~ B eA~ C@-A% Less: Accumulated depletion.~ BuA~  B A~  B&~  B`'A~  B*mL~  Bq~ CJ<A Land~ BJ1 B-~ B~ ~ Bʚ~ B~ CA Land~ B~  B_A~  B2Y$~  B~  B~  Bf\U~ C:A,A$ Intangible assets (amortizable).Bc8A B-~ BpFCA~ BG~ B~ C,A$ Intangible assets (amortizable).~ Br~  BjJ~  Bt~  BB~  B*~  BaC@w%A/A' Less: Accumulated amortization~ B8 B-~ B~U~ B>m~ Bq~ C25A/A' Less: Accumulated amortization~ B/~  Bzw~  B9~  B~  B~  B~~ C֞1A Other assets.B@ƘA B-~ B>8~ Bb>A~ B?~ C;A Other assets.~ B!~  B^~  Bjx~  Bޚ6~  Bn~  BZC`ȅAETotal liabilities.>@` "B >-~ > ~ >^~ >R~~ ?f"ETotal liabilities.~ >w_t~  > q>~  >&'W~  >N~  >Zo >o`A?V BA Accounts payableB▣A B-~ BZ~ B"~ BY~ CA Accounts payable~ B֮~  BM ~  B75 ~  BB/ ~  BB;l ~  B:CAEA= Mortgages, notes, and bonds payable in less than one yearB [A B-~ B2!~ B%XA~ Bj~ CEA= Mortgages, notes, and bonds payable in less than one year~ BVd ~  BFb ~  B& ~  B^~  B~~  BrM C 1A ,lD!,D",D#,KD$,D%,D&,D',D(,)D),D*,!F+,D,,D-,D.,:D/,D0,D1,ZD2,ZD3, D4,2D5,6D6,F7,D8,D9,D:,D;,D<,0D=,D>,D?,D& A Other current liabilities. Bp!?B B-~ B~ B~ B&~ C[& A Other current liabilities.~ B}j ~ B]~ B ~ Bc9~ B%~ BG C B#!A Loans from shareholders~ !B : !B-~ !Bo~ !BZL~ !BaA~ !CF#!A Loans from shareholders~ !B֤~ ! BR;~ ! B~ ! B*~ ! Bҵ~ ! BΥ)~ !Cf$C"A; Mortgages, notes, and bonds payable in one year or more"B>A "B-~ "BҐ~ "B~ "BDa~ "C-C"A; Mortgages, notes, and bonds payable in one year or more~ "B_~ " B޺~ " BƆ ~ " B ~ " Bh ~ " Biq"CZeA#A Other liabilities#B lA #B-~ #B 0A~ #BK~ #B$\~ #C>#A Other liabilities~ #Bv5~ # Br~ # Bz~ # BBdA~ # Bb ~ # B0#C`A$A Capital stock$B@A $B-~ $Bخ~ $B~ $Bv~ $Czv$A Capital stock~ $B2~~ $ Bn~ $ B"=~ $ B4X~ $ Bv~ $ B|x$C> A'%A Additional paid-in capital %B7;B %B-~ %B~ %B~ %B~ %C~K&%A Additional paid-in capital~ %Byf~ % B ~ % B6 ~ % Bn ~ % B2M~ % BJI%CؼB+&A# Retained earnings, appropriated~ &B:ɧ! &B-~ &B`A~ &BA~ &B$~ &Cv%5+&A# Retained earnings, appropriated~ &Bw~ & Bq ~ & B.~ & B8#(A~ & B1A~ & B.Þ~ &CZYT2'A* Retained earnings, unappropriated [27]'B(A 'B-~ 'B9:~ 'B$o~ 'B6~ 'Cj 2'A* Retained earnings, unappropriated [27]~ 'B&#~ ' B~ ' B:~ ' BU~ ' B" ~ ' Bn̫'C ZA/(A' Adjustments to shareholder's equity~ (B (B-~ (BP~ (BA~ (BA~ (CXrA/(A' Adjustments to shareholder's equity~ (BA~ ( B~ ( B~ ( BP@~ ( BHW~ ( B4 ~ (C.)A& Less: Cost of treasury stock.)Bm=A )B-~ )BJ€~ )B~ )BJA~ )Cy.)A& Less: Cost of treasury stock.~ )B d~ ) B6)~ ) B~ ) Bzs'~ ) B~~ ) BF)C8KA*ETotal receipts*>hrB~ *>J~ *>.b\~ *>Z9Q~ *>¹R~ *?Ca*ETotal receipts*>2A* >QԱA* >A~ * >bn~ * >fd* >0A*?H[uB+A Business receipts.+B8 B~ +BTj3~ +B&Z~ +BƌO~ +B+P~ +C_+A Business receipts.+BA+ BDA+ BA~ + Bꢻi~ + Bb)]+ BVC#A+CpfkA,A Interest.,B]A~ ,BZ ~ ,B8A~ ,BDA~ ,BU.~ ,C.9,A Interest.~ ,B~~ , B8A~ , B~ , BXK~ , B~ , BB,C:=A>-A6 Interest on Government obligations: State, local..~ -By~ -BWA~ -B\@~ -BȺ@~ -B@~ -C`t@>-A6 Interest on Government obligations: State, local..~ -B A~ - BK@~ - BSA~ - BHA~ - B~8~ - BVu~ -C ;.A Rents.~ .Bb~ .B5A~ .BA~ .B@| A~ .BA~ .C4A.A Rents.~ .Bz L~ . BvQ$~ . B.m7~ . BK(A~ . BH.A~ . B~ .Cx/A Royalties.~ /B>~ /BcA~ /B2@~ /B0L@~ /B@~ /CS@/A Royalties.~ /B`A~ / BH@~ / BA~ / B>!~ / B!~ / Bjwj~ /CN0AF Net short-term capital gain reduced by net long-term capital loss.~ 0Bb~ 0B!A~ 0B@@~ 0BX@~ 0BV@~ 0CU@N0AF Net short-term capital gain reduced by net long-term capital loss.~ 0BA~ 0 BhA~ 0 BA~ 0 B8#A~ 0 BE~ 0 B~ 0CUN1AF Net long-term capital gain reduced by net short-term capital loss.~ 1BN%~ 1B\bA~ 1B`A~ 1B\)A~ 1Bl(A~ 1Cf9N1AF Net long-term capital gain reduced by net short-term capital loss.~ 1Bf ~ 1 Bm~ 1 Bv~ 1 B$=A~ 1 BV_~ 1 BUH~ 1Cz['2A Net gain, noncapital assets~ 2B4~ 2BV׊~ 2Bp A~ 2B A~ 2BxA~ 2C%A'2A Net gain, noncapital assets~ 2B zx~ 2 B$A~ 2 Bn?~ 2 B(|+A~ 2 B3&A~ 2 BFC~ 2C" :3A2 Dividends received from domestic corporations.~ 3B|~ 3BNA~ 3B@~ 3B i@~ 3B@~ 3C@@:3A2 Dividends received from domestic corporations.~ 3BA~ 3 BA~ 3 Bq A~ 3 BA~ 3 BDbA~ 3 BA~ 3C94A1 Dividends received from foreign corporations.~ 4Br ~ 4B 4B*244 4B*258~ 4B@ 4C*64694A1 Dividends received from foreign corporations.~ 4B@~ 4 B`@~ 4 B@~ 4 B]A~ 4 Bf A~ 4 Bv&~ 4C:k 5A Other receipts5B8A~ 5B~ 5B6~ 5BγY~ 5BR~ 5C:e5A Other receipts~ 5Bu~ 5 B ~ 5 B2~ 5 B ~ 5 BgZ~ 5 B&~ 5Cb/_n6ETotal deductions.6> B~ 6>B~ 6>ZS~ 6>J.L~ 6>ҌPM~ 6?^Ko\6ETotal deductions.6>QIA6 >LEA6 >4A~ 6 >¡5h~ 6 >6]6 >ˌA6?iB$7A Cost of goods sold [19].7BHdJB~ 7BWg"~ 7B~ 7Bvi"~ 7BZ~Q)~ 7CBN6$7A Cost of goods sold [19].7BBIA~ 7 Bj7 BA~ 7 B^;K~ 7 B+A~ 7 BZyT7CtA,8A$ Inventory, beginning of year.8BpPA~ 8BDf~ 8B~ 8B~ 8Bfa~ 8C>_,8A$ Inventory, beginning of year.~ 8Br~ 8 B2; ~ 8 BbU~ 8 B. ~ 8 B1~ 8 BK ~ 8Cmk9A Purchases.9BA~ 9B)~ 9B+~ 9B^۞~ 9BZ~ 9C(9A Purchases.9B%?A~ 9 B.R~ 9 B c~ 9 BrE9~ 9 B 0~ 9 B>9C{șA:A Cost of labor.:B'A~ :B1@~ :B]nA~ :B淤~ :B2a~ :Cڞx:A Cost of labor.~ :B~ : BV+ ~ : B( ~ : B~ : B~ : B*Z~ :CO9;A1 Additional inventory costs (section 263A).~ ;BH~ ;Bfv&~ ;BZ~ ;B?~ ;BY~ ;CJV9;A1 Additional inventory costs (section 263A).~ ;BS&~ ; B2~ ; B~ ; BL?A~ ; Bi~ ; B>o~ ;C<A Other costs.<BZUA~ <B*ې~ <B6xA~ <BF~ <BF~ <C L<A Other costs.~ <Br!~ < BKJ~ < B ~ < B= ~ < B ~ < Bf <CEA-=A% Less: Inventory, end of year.=BZA~ =BjfQ~ =Br~ =B4~ =BVi~ =C-=A% Less: Inventory, end of year.~ =B8~ = BZ# ~ = B>^X~ = Bʙc ~ = B[ ~ = B0 ~ =CF:w%>A Compensation of officers.~ >BClD~ >B*m~ >B ~ >B~ >B"~ >CJ5%>A Compensation of officers.~ >B6{ ~ > B.j~ > BG~ > BNK~ > B SA~ > B6ŋ~ >C ?A Salaries and wages.?B@8-A~ ?BE~ ?BA ~ ?B ~ ?Bf< ~ ?C ?A Salaries and wages.~ ?BRL~ ? B^g ~ ? B ~ ? Bj ~ ? BRrW~ ? B> ?CKA@,lDA,DB,DC,DD,DE,DF,DG,DH,DI,DJ,DK,FDL, DM, DN,DO, DP,HDQ,DR,DS,DT,DU,DV,DW,DX,DY,DZ,D[,D\,D],"^,@_,.@@A Repairs.~ @B~ @Bzk~ @B~ @Bji~ @Bj߽~ @C@A Repairs.~ @Bh~ @ B~ @ B~ @ BRz~ @ B;A~ @ BH~ @CRݡAA Bad debts~ ABJ~ ABq~ ABH A~ AB|*A~ ABXsA~ AC4'*AAA Bad debts~ ABR~ A BzG~ A BX~ A Bζ@~ A BH=~ A BΤ~ ACag*BA" Rent paid on business property~ BB`>~ BB~ BBH~ BBhA~ BBleA~ BCR*BA" Rent paid on business property~ BB ~ B Bh~ B BA~ B B~ B Bf_~ B BVC~ BCf]CA Taxes paid~ CBG~ CBk~ CBj~ CB^G~ CB(~ CCaCA Taxes paid~ CB~ C Bڃ~ C Bz~ C B~ C BdZA~ C Bw~ CCʠ+DA Interest paidDBA~ DB ~ DBj~ DB^~ DBi~ DC.DA Interest paid~ DB$~ D Bm~ D BD_A~ D B~ D B.~ D BcDCHA$EA Charitable contributions~ EBpcA~ EB A~ EB@~ EBM@~ EBУ@~ ECp@$EA Charitable contributions~ EB`A~ E B@~ E BPA~ E BA~ E B4A~ E B|]A~ ECFA Amortization~ FBZt~ FB*H~ FBh}A~ FBD:A~ FBxSA~ FCAFA Amortization~ FB/1~ F BA~ F Bh&A~ F B'A~ F BZI~ F Bz~ FCDq GA Depreciation~ GB~ K B~ K B2PA~ K B~ K B6ɮ~ KC:8'LA Net loss, noncapital assets~ LB2~ LB8~ LB@~ LB.@~ LBE@~ LC@'LA Net loss, noncapital assets~ LB\"A~ L Bx A~ L B( A~ L BA~ L B@:A~ L BA~ LC#;MA Other deductionsMBA~ MBt<~ MBJ*~ MB ~ MB" ~ MC&1 MA Other deductions~ MB~ M B^~ M B ~ M BĽ~ M BJ&~ M BV3 MCJDA-NA%Total receipts less total deductions.NBSA~ NBf~ NBҴ~ NB7~ NB,:~ NCU-NA%Total receipts less total deductions.~ NB@~ N B*x~ N BJ~ N B>,~ N B~ N BZ NCAEOA=Constructive taxable income from related foreign corporations~ OBF~ OBdA~ OB@ OB-~ OB? OC*16EOA=Constructive taxable income from related foreign corporations~ OB|@~ O B@~ O B@~ O B@~ O BA~ O B|A~ OCzPA Net income PB@A~ PB ^~ PB.%~ PBˑ~ PB*9~ PCNSPA Net income ~ PB&~ P BF~ P Be~ P B&~ P BJ~ P BU PCAQAIncome subject to taxQB|A~ QB~ QB~ QB|#KA~ QB~ QCl?QAIncome subject to tax~ QB~ Q Br~ Q Bd~ Q B:!~ Q B"~ Q B'QCA,RA$Total income tax before credits [7].~ RBBP?~ RB>5a~ RBTA~ RBf-)~ RB*A~ RCII,RA$Total income tax before credits [7].~ RB3~ R Bn~ R B;~ R B>-~ R Bo~ R BZ~ RC5SA Income tax.~ SBj>~ SBU~ SB\A~ SB)~ SB~4~ SC&HSA Income tax.~ SBrQ1~ S B~ S B22~ S Bl~ S Bf~ S B*WR~ SCJ)5)TA! Personal holding company tax.~ TBs@TB*1,733 TB*27TB*1,038 TB*390~ TC@)TA! Personal holding company tax.~ TB@ T B*337~ T B@~ T B@@~ T B`z@~ T B@~ TC`@ UA Recapture taxes [25]~ UB"@ UB- UB*1 UB- UG[1] UC- UA Recapture taxes [25] UB*11U B*2,492~ U BJ@~ U BȂ@~ U B6@~ U B0{@~ UC'@#VA Alternative minimum tax~ VB~ VB@~ VB@~ VB@~ VB@~ VCW@#VA Alternative minimum tax~ VB)@~ V B@~ V B@~ V B`s@~ V B`g@~ V Bn@~ VCWAForeign tax credit~ WB" ~ WBlA~ WBh@ WB*12 WB*564~ WC`@WAForeign tax credit~ WB@~ W B9@~ W B.@~ W B@~ W BT@~ W BA~ WCRM #XAU.S. possessions tax credit~ XBVW~ XB@~ XB@~ XB2@~ XB>@~ XC@#XAU.S. possessions tax credit~ XB@~ X B@~ X B@~ X B @~ X B(@~ X B A~ XCn/<*YA"Nonconventional source fuel credit~ YB\~ YB ?@ YB-~ YB? YB*444~ YC@*YA"Nonconventional source fuel credit YB*382~ Y B@~ Y B^@~ Y B8@~ Y Bñ@~ Y B@~ YC4AZAGeneral business credit~ ZB*U~ ZB@~ ZBi@~ ZBz@~ ZB>@~ ZC@ZAGeneral business credit~ ZBd@~ Z B@~ Z B*@~ Z B @~ Z Bg@~ Z B@~ ZC:%[APrior year minimum tax credit~ [B9~ [B@#@[B*7,218 [B*231~ [H@~ [C@%[APrior year minimum tax credit~ [B@~ [ BJ@~ [ H@~ [ B@@~ [ BY@~ [ B0@~ [CV!*\I"Total income tax after credits [2]~ \J}0~ \JDSA~ \JA~ \Kf[(~ \K~ 4~ \LZH*\I"Total income tax after credits [2]~ \K=-~ \ K&~ \ K~ \ K ~ \ K~ \ K> /~ \M_'"]$Footnotes at end of table.]O* - Estimate is based on fewer than ten returns, not selected at the 100 percent rate, and should be considered statistically unreliable.*^%"[1] This amount is less than $500._%[2] Credits include foreign tax, U.S. possessions tax, nonconventional source fuel, qualified electric vehicle, general business, prior year minimum tax, and qualified zone academy bond credit. Credits may or may not `,@a, @b,@c,@d,@e,@f,@g,@h,@i,@j,/@`%be shown separately.a%[7] This amount includes the following: income tax, personal holding company tax, recapture taxes, alternative minimum tax, excess net passive income tax (Form 1120S), branch tax (Form 1120-F), tax b%from Part II, III, and IV (Form 1120-REIT), tax from Line 4, Part II (Form 1120-RIC), tax from page 1, line 5 (Form 1120-PC), and adjustments to income tax, and to total tax, which are not shown separately.c%[19] This amount includes death benefits filed by 1120-L returns, and losses incurred filed by 1120-PC returns but are not shown separately.d%[25] This amount includes the recapture of investment credit, low income housing credit, qualified electric vehicle credit, and Indian employment credit.e%[26] Depreciable assets includes depletable and intangible assets for Form 1120A. Form 1120A provided only one line amount for depreciable, depletable, and intangible assets and the largest amount was usually f%xdepreciable assets. Similarly, accumulated depreciation includes accumulated depletion and amortization for Form 1120A.g%[27] Retained earnings unappropriated includes Forms 1120A and 1120S retained earnings which includes appropriated and unappropriated. Unappropriated was usually the largest amount.h&Note: See Section 1 (Introduction), Section 2 (Changes in Law and Regulations), Section 3 (Description of the Sample and Limitations of the Data), and +i'#Section 5 (Explanation of Terms). jN~Source: Internal Revenue Service, Statistics of Income - 2000, Corporation Income Tax Returns, Publication 16, September 2003.]>6Z7M ]> v@3 ]>v@3 ](_s` ](hsi ]>v@3 = f> ????mFw$V$VĺFػ*0FػFػ*0*0ػT)F\F(0ػF(0\F<<`(`؞X`؟<qq     "