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Nonfarm sole proprietorships8NOTE: Detail may not add to totals because of rounding.Number of returns [5]�[1] Total corporation "net income (less deficit)" includes "total net income (less deficit)" from S corporations and is more comprehensive than what SOI generally publishes.m[3] General partnerships include partnerships listed on the tax return as general, foreign, other, and blank.x[5] The terminology has been changed from 'Number of businesses' to 'Number of returns' to match other SOI publications.FTable 3. 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