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<�04S Corporations - Returns With and Without Net Income

/=52002 Corporation Source Book of Statistics of Income,






 
 
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lIncome Tax Returns of Active 1120S Corporations with Accounting Periods Ended July 2002 Through June 2003 --

















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%Total%Assets~ &Y@~ &@o@~ &@@~ &@廆~ &埑@~ &埫@~  &j谸~  &j鐯~ &j鳣'more
 
0 ( 1 Number of returns.................. ~
4�(A~ 4€譆~ 4�鳣~ 4繧蠤~ 4ぢ@~ 4.瓳~ 4原@~ (纜@~ (纎@~ (繱@~ (8@~ (2@
 
 0 ( 2 Total assets....................... ~
4J�# (
-~ 4*q�~ 48軨A~ 4z �~ 4.饱~ 4��
~ 46�~ 4�MA~ 4鰵�~ 4篎b~ 44€PA
 
 0( 3 Cash............................. ~ 
4穅
 (
-~ 4�8%A~ 4朎'~ 4禞+~ 40� A~ 4PV3A~ 4鳯A~  4� !A~  4攗A~ 4犚A~ 4;A
 
0( 4 Notes and accounts receivable.... ~ 
4>兴
 (
-~ 4�A~ 4革 A~ 4t�(A~ 4�(A~ 4€I?A~ 4謜7~  4P0A~  4�&A~ 4�A~ 4`YA
 
0 ( 5 Less: Allowance for bad debts. ~
40@ (
- (*183 (*355 (*238 (*3,213~ 4@~ 4@~ 4�譆~ 4€@~ 4烁@~ 4€罖
 
 0( 6 Inventories...................... ~ 
4槉*A (
-~ 4`ｍ@~ 4徙@(*38,456(*105,829~ 4T�A~ 40{魼~  4骧@~  4惢餈~ 4 酅~ 4@株@
 
0( 7 U.S. govt. obligations, total.... 
(*2,871 (
- (
-(*111 (
- (
- (
- (
-~  4惀@  (
- (
- (
-
 
0( 8 Tax-exempt securities............ 
(*45,918 (
- (
- (
- (
- (
-(*16,647~ 4~  46~  4€,谸 (
- (
-
 
0( 9 Other current assets............. ~ 
4�>� (
-~ 43鵃~ 4x� A~ 4�#A~ 4▼A~ 4.� ~ 4p�A~  4�'A~  4鸺A~ 4�A~ 4�0A
 
0( 10 Loans to shareholders............ ~ 
4�Y (
-~ 4xQA~ 4�A~ 4颧A~ 4pg魼~ 4竱A~ 4€\褸~  4嗥餈~  4€O鯜~ 4€r罖~ 4愯鸃
 
0( 11 Mortgage and real estate loans... ~ 
4(~A (
- (
-(*24,445 (
- (
-(*103,648~ ( j@~  4呀@~  4 臔~ 4f睝~ (€Q@
 
0( 12 Other investments................ ~ 
4V蚯 (
-(*57,286(*49,547~ 4竕A(*18,462~ 4�A~ 4鸷A~  4邦A~  4�A~ 4牃A~ 4^$D
 
0( 13 Depreciable assets............... ~ 
4�.� (
-~ 4氀�~ 4�;�~ 4舟�~ 4.鄛~ 4�-
~ 4�)~~  4�u~  4�0A~ 4H(A~ 4腎5A
 
0( 14 Less: Accumulated depreciation ~ 
4钹� (
-~ 4螘�~ 4鎐�~ 4鎵�~ 4HT~ 4耐EA~ 4�2A~  4陹C~  4犝!A~ 4T�A~ 40q&A
 
0( 15 Depletable assets................ 
(*46,661 (
- (
-(*1,220 (
- (
- (
-~ 4$淍~  4犵銨~  (纝@ (
-~ (v@
 
0( 16 Less: Accumulated depletion... ~ 
4炍@ (
- (
- (
- (
- (
- (
-~ 4敇@~  4吽@~  (*@ (
- (
-
 
0( 17 Land............................. ~ 
4>P= (
- (
-(*50,536(*94,408(*84,289~ 4(�A~ 4`JA~  4€@~  4缆馌~ 4@骁@~ 4 A
 
0( 18 Intangible assets (Amortizable).. ~ 
4^=� (
-~ 4\DA~ 4A~ 4犂�@~ 4@�A~ 4魬A~ 4缚A~  4A~  4�4A~ 4h9A~ 4埿A
 
0( 19 Less: Accumulated amortization ~ 
4 C@ (
-~ 48NA~ 4@@~ 4@@~ 4`鵃~ 4�8鰼~ 4仫A~  4€麫~  4袔驚~ 4P橏@~ 4繥闌
 
0( 20 Other assets..................... ~ 
4�!+ (
-~ 4罍顯~ 4€勝@~ 4佬袬~ 4X欯~ 4�A~ 4@孕@~  4犌頏~  4 掿@~ 4�<鵃~ 40貘@
 
0( 21 Total liabilities.................. ~ 
4J�# (
-~ 4*q�~ 48軨A~ 4z �~ 4.饱~ 4��
~ 46�~  4�MA~  4鰵�~ 4篎b~ 44€PA
 
0( 22 Accounts payable................. ~ 
4谌� (
-~ 4缚 A~ 4�鶣~ 4�&A~ 4\>A~ 4掎9~ 4樓A~  4d�A~  4�A~ 40q鼲~ 4(bA
 
0( 23 Mort, notes, and bonds under 1 yr ~ 
46 � (
-~ 4皕A~ 4`oA~ 4@^A~ 4黅A~ 4po*A~ 4詆A~  4HA~  4x� A~ 4€A~ 4A
 
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0 ( 24 Other current liabilities........ ~
4J&
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 0!( 25 Loans from shareholders.......... ~ !
4�-� !(
-~ !4~獻~ !4衦A~ !4�A~ !4斓A~ !4�#A~ !4郼A~ ! 4捆A~ ! 4饑馌~ !4`鉆~ !4@=鵃
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!0"( 26 Mort, notes, bonds, 1 yr or more. ~ "
4z)�
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-~ "4n"&~ "4刎(A~ "40~ "4X�"A~ "4�:A~ "4攕+A~ " 4V�0~ " 4肖$A~ "48�A~ "4VJ<�
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"0#( 27 Other liabilities................ ~ #
4~抌 #(
-~ #4H"
A#(*26,174#(*20,893#(*167,090~ #4�A~ #4鄋鐯~ # 4H� A~ # 4€�A~ #4�A~ #4x�A
# 
#0$( 28 Net worth........................ ~ $
4F胞
 $(
-~ $40�羱 $4�2,~ $4錾9~ $4|A~ $4軇~ $4@ &A~ $ 4P�.A~ $ 4㱮0~ $4�A~ $4
$ 
$0%( 29 Capital stock................... ~ %
4鶾@ %(
-~ %48A~ %4槷A~ %4€�@~ %4@潲@~ %40鼲~ %4癛駺~ % 4喇鞞~ % 4€%臔~ %4€d谸~ %4€睝
% 
%0&( 30 Additional paid-in capital...... ~ &
4簰� &(
-~ &44�&A~ &4=!A~ &4@妁@~ &4 鵃~ &4vZ$~ &4 �A~ & 4�A~ & 4燳 A~ &4h�A~ &4�A
& 
&0'( 31 Retained earnings-unappropriated ~ '
4b�
 '(
-~ '4っ6羱 '4积@~ '462~ '4�A~ '4廮~ '4邦 A~ ' 4+~ ' 4XK"A~ '4�A~ '4禝
' 
'0(( 32 Less: Cost of treasury stock... ~ (
4�=. ((
-((*45,392((*115,546((*110,669((*95,736~ (4@E鵃((*44,296~ ( 4馈鉆~ ( 4`霡~ (4x�
A ((
-
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(0)( 33 Total receipts..................... ~ )
4�~ )4`�>A~ )4h~ )4炡5~ )4�/r~ )45�~ )4耰�~ )4猆�
~ ) 4fOl~ ) 4�WA~ )4跺~ )4: �

) 
)0*( 34 Business receipts................ ~ *
4挀d~ *4嘻|~ *4啤^~ *4禮4~ *4禘&~ *4.唶~ *4Κ€~ *4鯯�
~ * 4輊~ * 4V鄌
~ *4哆~ *4V^�

* 
*0+( 35 Interest on govt. obligations.... ~ +
4垒袬~ +(5@+(*74+(*2,106 +(
- +(
-+(*652+(*464~ + 4<烜~ + 4蜘@~ +44滰~ +4z継
+ 
+0,( 36 Net gain, noncapital assets...... ~ ,
4 俘@,(*7,537,(*6,675,(*7,059,(*33,365,(*495~ ,4€澻@~ ,4€S罖~ , 4壤@~ , 4�5褸~ ,(€q@~ ,(袐@
, 
,0-( 37 Other receipts................... ~ -
4狮q~ -4€喿纞 -4� A~ -4€6蜙~ -4$x2A~ -4牅鶣~ -4@@~ -4`狂@~ - 4@3鰼~ - 4┙@~ -4皔鰼~ -4@A褸
- 
-0.( 38 Total deductions................... ~ .
4螂k~ .4庪x~ .4仉wA~ .4畱~ .4E~ .4$t~ .4^�=~ .4纟�
~ . 4簳[~ . 4枱j
~ .4jv�~ .4狧�

. 
.0/( 39 Cost of goods sold............... ~ /
4z[ ~ /4豦A~ /4猙~ /4&鑄
~ /4唂x
~ /4"R
~ /4F3�~ /4欖~ / 46$Y
~ / 4T塉A~ /4$�5~ 64€炚@~ 64PA~ 64哳@~ 64罍鵃~ 64�%馌~ 64`A~ 64Y餈~ 6 4€硼@~ 6 4 "闌~ 64 [酅~ 64犃駺
6 
607( 47 Amortization..................... ~ 7
4H�A~ 74d濦~ 74纞谸~ 74@s覢~ 74@~ 74€w聾~ 74繢誁~ 74@R覢~ 7 4�覢~ 7 4繥覢~ 74€B聾~ 74厉訞
7 
708( 48 Depreciation..................... ~ 8
4fg�~ 84 ;釦~ 84�?A~ 84�A~ 84噱A~ 84 A~ 84�A~ 84啦A~ 8 4鴆 A~ 8 40 麫~ 84PⅡ@~ 84�6兀
8 
809( 49 Depletion........................ 9
(*9,932 9(
-9(*130 9(
- 9(
- 9(
-9(*8,096~ 9(@X@~ 9 (葍@~ 9 (x嶡 9(
- 9(
-
9 
90:( 50 Advertising...................... ~ :
4tZ/A~ :4`?銨~ :4�A~ :40冫@~ :4@g鳣~ :4h�
A~ :4X�A~ :4愧跕~ : 4嗫闌~ : 4鄏釦~ :4€�艪~ :4`腴@
: 
:0;( 51 Pension, prof sh, stock, annuity. ~ ;
4群A;(*1,498~ ;4P 鯜~ ;4餑餈~ ;4r螥~ ;4€晕@~ ;4€岉@~ ;4幪@~ ; 4梨蹳~ ; 4颇@~ ;4€陈@~ ;4@谱@
; 
;0<�( 52 Employee benefit programs........ ~ <�
4P( 54 Other deductions................. ~ >
4锡~ >4�A~ >4鄓SA~ >4栀8A~ >4� �~ >4謎S~ >4}�~ >4掬1~ > 4緒5~ > 4�!~ >4腆A~ >4H"A
> 
>0?( 55 Total receipts less total deducts.. ~ ?
4 躵
~ ?4爋鐯~ ?4m~ ?4x�"A~ ?4瀊,~ ?4�A~ ?4f蠯~ ?4腫A~ ? 4A~ ? 4�9麫~ ?4�?A~ ?4惲A
? 
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0@( Total 1120S corporation net �@
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@0A( 56 income (less deficit)............. ~ A
4﨡�
~ A4唰魼~ A40j;A~ A4�#A~ A4詚&A~ A4A~ A4Z誒~ A4蘎A~ A 4h�A~ A 4P�A~ A44�A~ A4cA
A 
A0B( 57 1120S corporation net income..... ~ B
4虘_A~ B4dvA~ B4~ B4F2~ B4v^7~ B4Pa#A~ B4w[~ B4xA~ B 4EA~ B 4(9A~ B4黱A~ B4潆A
B 
B0C( 58 1120S corporation deficit........ ~ C
4蒲f~ C4�A~ C4L�A~ C4`*A~ C4樠A~ C4oA~ C4XCA~ C4丽駺~ C 4@�A~ C 4扮鳣~ C4Y罖~ C4缻谸
C 
C0D( Net income (less deficit) from �D
(�
D(
D(
D(
D(
D(
D(
D(
D (
D (
D(
D(
D 
D0E( 59 a trade or business............... ~ E
4.緌
~ E4m鐯~ E4糉;A~ E4�"A~ E4瀊,~ E4�A~ E4岏2A~ E4凾A~ E 4p�A~ E 4k鸃~ E4|"A~ E4℅A
E 
E0F( 60 Net income....................... ~ F
4幠�
~ F4<A~ F4耘@A~ F4蛤'A~ F4㭎7~ F4T#A~ F4�X~ F4{A~ F 4)A~ F 4 A~ F4d�A~ F4鄫A
F 
F0G( 61 Deficit.......................... ~ G
4楢;A~ G4� A~ G4�A~ G4衵A~ G4�A~ G4`WA~ G4葹A~ G4 汈@~ G 4P
A~ G 4P赠@~ G4€澠@~ G4�馌
G 
G0H( Portfolio income (less deficit) �H
(�
H(
H(
H(
H(
H(
H(
H(
H (
H (
H(
H(
H 
H0I( 62 distributed to shareholders:..... ~ I
4�A~ I4牤鉆~ I4狈@~ I4�*釦~ I4€幤@~ I4€,蔃~ I4€ 霡~ I4€廛@~ I 4喔鏎~ I 4屷@~ I4P忩@~ I4怤A
I 
I0J( 63 Dividend income.................. ~ J
4�$跕J(*1,946J(*463J(*1,251J(*1,260J(*295~ J4垯@~ J4毮@~ J 4堋@~ J 4瑨@~ J4偞@~ J4欯
J 
J0K( 64 Interest income.................. ~ K
4x�A~ K4瞠@~ K4摰@~ K4济@~ K4o緻~ K4櫳@~ K4嗖鐯~ K4 繞~ K 4@钴@~ K 4雷@~ K4q薂~ K4 L鞞
K 
K0L( 65 Royalty income (less loss)....... ~ L
4<礍~ L(@ L(
- L(
- L(
- L(
- L(
-~ L(A@~ L (`v@ L (
-~ L(€D@~ L4壋@
L 
L0M( 66 Net S-T capital gain (less loss). ~ M
(x丂~ M(@ M(
-M(*13,385M(*-3,038 M(
-~ M4├ M(*-575~ M 4播纞 M (0t@~ M(\纞 M4塥�
M 
M0N( 67 Net L-T capital gain (less loss). ~ N
4阮 AN(*34,918~ N(繱@N(*12,465N(*5,279 N(
-~ N4s繞~ N4-艪~ N 4ヒ@~ N 4┟@~ N4浑@~ N4@-魼
N 
N0O( 68 Other portfolio income (net)..... ~ O
(@@ O(
- O(
- O(
- O(
- O(
- O(
- O(
-
O (~ O (@@ O(
- O(
-
O 
O0P( Real estate rental net income �P
(�
P(
P(
P(
P(
P(
P(
P(
P (
P (
P(
P(
P 
P0Q( 69 (less deficit)................. ~ Q
4€镆@Q(*-1,638Q(*301 Q(
-Q(*-2,138Q(*2,608~ Q4涣@Q(*3,080~ Q 4癖@~ Q 4原@~ Q( |@~ Q(袊�
Q 
Q0R( 70 Net income....................... ~ R
4@8贎 R(
-R(*301 R(
-R(*197R(*2,608R(*9,822R(*3,648~ R 4y禓~ R 4N疈~ R( |@~ R(€O@
R 
R0S( 71 Deficit.......................... ~ S
4#紷S(*1,638 S(
- S(
-S(*2,335 S(
-S(*744S(*568~ S 4扏~ S (€g@ S(
-~ S(葔@
S 
S0T( Net income (less deficit) from �T
(�
T(
T(
T(
T(
T(
T(
T(
T (
T (
T(
T(
T 
T0U( 72 other rental activity.......... ~ U
4簿@ U(
-U(*2,711U(*1,838 U(
- U(
- U(
- U(
-~ U (燻@~ U 4罋@~ U4鄸@ U(
-
U 
U0V( 73 Net income....................... ~ V
4D繞 V(
-V(*2,711V(*1,838 V(
- V(
- V(
- V(
-~ V (葌@~ V 4罋@~ V4钖@ V(
-
V 
V0W( 74 Deficit.......................... ~ W
(`}@ W(
- W(
- W(
- W(
- W(
- W(
- W(
-~ W (@}@ W (
-~ W(@ W(
-
W 
W0X( 75 Total income tax before credits.... ~ X
4@仔@~ X(5@ X(
- X(
- X(
-X(*384X(*4,992~ X(C@~ X (`侤~ X 4p朄 X(
-~ X4聾
X 
X0Y( 76 Built-in gains tax............... ~ Y
4@仔@~ Y(5@ Y(
- Y(
- Y(
-Y(*384Y(*4,992~ Y(C@~ Y (`侤~ Y 4p朄 Y(
-~ Y4聾
Y 
Y0Z$( 77 Excess net passive income tax....  Z
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- Z)
- Z)
- Z)
- Z)
- Z)
- Z)
- Z)
- Z )
- Z )
- Z)
- Z)
-
Z 
Zg[3_Source: IRS, 2003 Corporation Source Book of Statistics of Income. Publication 1053. May 2006.
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