ࡱ> UT k\pJNW B TABSHELL2column_headings;1column_numbers; 'data; 2, footnotes;??=(Indent0)%: :Indent3): : :):<:O:b:u"mXIndent6)U:<:):<:O:b:u: :!:$:%:':(:*: -: .:31:F2Indent9):::):<:O<b""":u&<,,,:+:,:/:0$ ;(spanners:- stub_lines; 2)titles;XDtotals)A;;;/""=78X@"1Courier1 MS Sans Serif1 MS Sans Serif1 MS Sans Serif1 MS Sans Serif1 Helvetica1 Helvetica1 Helvetica1Arial1Arial1Arial1Arial1Arial1xArial1PArial1xArial1xArial"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)5*2_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),))_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=,:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)4+1_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) \(#,##0\)@*.+(#,##0" ";#,##0" ";"-- ";@" " " "@# #,##0" ";#,##0" ";"-- ";@" "#,##0"";#,##0"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" "}z@"......................................................................................................................."%"#,##0" ";\-#,##0" ";"-- ";@" "!#,##0" ";\-#,##0" ";"-- ";@" "                   " @" @@# @   !  $  !      (  !  !( @  ( @ 1"(  1" @ 1"( @ 1"( @@ 1  A @@ 8 a  1" @ 1&8 @@ Q @     Q< @ Q8 @a  Q @ Q< @ 1Q @ 1   Q# @  (  Q @   1  1 < a   ( @@ Q< @@ Q# @ Q @< @ Q8 @@ 8 @ 8    1a 1a! 1 style_col_headingsstyle_col_numbers  style_datastyle_footnotesstyle_stub_linestyle_stub_lines style_titles style_totals8 ``i̜̙3f3333f3ffff333ff333f33f33BBBTABSHELL k  .KI`aez  dMbP?_*+%@&?'?(?)?MHP LaserJet IIISi (Network-LPT2ps,LetterȷHwXw !''''"d??U} } } } }   T0!!!! &!@ ' 7 xG ',---,0-,,,,s0,0,,,,,,,zTable 2.--1995, Corporation Income Tax Returns, Selected Balance Sheet, Income Statement, and Tax Items, by Asset Size [1]Table 2.--1995, Corporation Income Tax Returns, Selected Balance Sheet, Income Statement, and Tax Items, by Asset Size [1]--Continued[All figures are estimates based on samples-money amounts are in thousands of dollars; size of total assets is in whole dollars.][All figures are estimates based on samples-money amounts are in thousands of dollars; size of total assets is in whole dollars.]$  $$  *Size of total assets*****'*Size of total assets--continued ****** !Item "")?)j@)A)A !Item" $1,000,000 " $5,000,000 ) $10,000,000 ) $25,000,000 ) $50,000,000 ) $100,000,000) $250,000,000" Total [1]"Zero assets [2] "under "under "under "under "under  "under  "under  "under  "under  "under "or "")j@)A)A).A" $5,000,000 " $10,000,000 ) $25,000,000 ) $50,000,000 ) $100,000,000 ) $250,000,000 )more$ #$$$$$$#$$$$$$$ %* &?&@&@&@&@&@ %0 &@& @&"@&$@&&@&(@&*@ 5Number of returns..* 66@:A6a6+6A6A 5Number of returns..0 B$ABT@Bh@B$@BS@B0@Bq@ <Total assets... 8%:B 8-- 8H8t81 <Total assets... CdA C]oKCjC=[h  CpA C8 A C8^B : Cash... +A +-- +ZA]+w+.\+ z : Cash...* 1 c1d1r111b 1:W  1#1:-1"1Z[#1ޮ8 1cA0:( Less: Accumulated depreciation..+%`A +--++F`+7+&0:( Less: Accumulated depreciation..*1,1]`11t@1 U1z 1@MA!: Depletable assets...~ +$ +--+ A+P-+A+4*A!: Depletable assets...01&CA1.Y1r1Υ1Nr)1 D1:F.:& Less: Accumulated depletion...~ +N +--+"A+fu"+A+A.:& Less: Accumulated depletion...010A1"1.fP1d$2A1E1zx1J: Land...~ +M9 +--+~k+> ++E?+ }: Land...01A 16+11s1~|1Bh1=!: Intangible assets...+\SA +--++H+*$+N?8!: Intangible assets...*1pu1z 131Z41U1b 1[`A1:) Less: Accumulated amortization...~ +X' +--+y+_+v+x@A1:) Less: Accumulated amortization...01l11[1 1V:1Z1: Other assets...+һA +--+dw+ KA+>+V0: Other assets...*1B,11;121hV1s 1@ݣGADlEH(((u(v T09!,"-#,$,%,&,',(,),@*,+,,x,-,.,/,091,2,30'4,5,6,7,8s0,90,:,;,<,='>F?( <Total liabilities. 8%:B 8-- 8H8t81 <Total liabilities. CdA C]oKCjC=[h  CpA C8 A C8^B!: Accounts payable..!+@A !+--!+_+&[+_+J!: Accounts payable..*!121z 11+ 1 1X !1pJA0"=( Mortgages, notes, and bonds payable"++++++0"=( Mortgages, notes, and bonds payable"1111111##: in less than 1 year#+zMA #+--#+5+z+Nb+##: in less than 1 year*#1F\N1 11: 1v 1  #1YA($: Other current liabilities..$+Pv|DA $+--$+n-S+~+G+y($: Other current liabilities..*$1~Z<1}1&1FN1^f+1rKO $1 6A%%: Loans from stockholders.~ %+"OJ %+--%+²0+^ J+n9B+2D%%: Loans from stockholders.0%1B. 1*Ix1NNe1;1J1Ƹ 1k0&;( Mortgages, notes, and bonds payable&++++++0&;( Mortgages, notes, and bonds payable&1111111#': in 1 year or more..'+A '+--'+z$+2+R+6 #': in 1 year or more..*'1&n 1^e18k1`Y1M1rr'! '1`A (: Other liabilities..(+hUA (+--(+ +n+/+v^ (: Other liabilities..*(1y1#1H1d1 1Ҧ (1A): Net worth..)+(9KA )+--)+J+a+I +g): Net worth..*)1n d-11N+!1 !1nA11vȒk )1 FA!*: Capital stock..*+@lYA *+--*+g+C+bݪ+޸K!*: Capital stock..**1 1"=11 1\ 1b *1sA,+:$ Paid-in or capital surplus++7IA ++--++F+T+"O+u,+:$ Paid-in or capital surplus*+11b2 1A1n127"1iN +1p{+A3,:+ Retained earnings, appropriated..~ ,+j2 ,+--,+\ A+A+d'A+h')A3,:+ Retained earnings, appropriated..0,1: l1A1xT1qA1M1n|1*F3-:+ Retained earnings, unappropriated-+@h.A -+---+n[+>>A+9 +623-:+ Retained earnings, unappropriated*-12Z1~144(1R<1 D16 -1q:,A2.:* Other retained earnings (1120S).~ .+2& .+--.+:5+~+v=+׮2.:* Other retained earnings (1120S).0.1 1-51v 1-1a1R1%//:' Less: Cost of treasury stock./+@qMTA /+--/+B+^g++n//:' Less: Cost of treasury stock.*/1i1Y1171.1*־ /1@;A0<Total receipts..08d B$08082u84_8>s _8q0<Total receipts..0C2A0 C$ڛA0 C6 wA0 C|Czr 0 CA0C`^TA1: Business receipts.1+`RB$1+j+,ds+. ]+$,]+'o1: Business receipts.11@=A1 1!A1 1A1 1Mv1j 1 1KNA11'nA2: Interest..2.OA$2..hA.%-. +A.O2: Interest..*22>2)2@2T2Z7k2r7 22.A(3; Interest on State and local3//////(3; Interest on State and local32222222'4: Government obligations.*4+BZ +LA+g@+@@+@+3@'4: Government obligations.041hpA1!A1A1(A14:A11 5: Rents..*5+d+j.B+tA+dGA+#A+75: Rents..051O1C1D8A1jdQ1Ja1Z1R6: Royalties.*6+J +0q A+A+?@+@+A6: Royalties.061P:A1`A1 RA1A12/1s1B -7;% Net short-term capital gain less7++++++-7;% Net short-term capital gain less71111111*8:" net long-term capital loss*8+f +0 A+@s@+P@+@+@GA*8:" net long-term capital loss081`, A1o@1A1vA1G41v1Z,9;$ Net long-term capital gain less9++++++,9;$ Net long-term capital gain less91111111/::' net short-term capital loss [3]*:+V%+8?A+^(+B$A+8+~,/::' net short-term capital loss [3]0:1Q1\0A1m:A1 3X1r1 1 );:! Net gain, noncapital assets.*;+j? ++N1+t#A+|"A+.h1);:! Net gain, noncapital assets.0;1r1ʑA142A1C1E1Kr1.<:& Dividends, domestic corporations.*<.7r.p@.@.,@.0o@.p@.<:& Dividends, domestic corporations.0<2 =A2}A2$A2;A2A28#A2-=:% Dividends, foreign corporations.*=/>q/0@/0@/@/@/ȭ@-=:% Dividends, foreign corporations.0=2P@2@@2@(@2\ A2`A2-2>4>D Other receipts.*>Ef_WE̝EE"aE*GEV>D Other receipts.0>AƧAFA:A.AcA Aj<"?0Footnotes at end of table."?0Footnotes at end of table.Dl@T0ABCDE!F!G!H!I&!@J'K7Lx'M'N'O,P-Q-R-S0,T-U,V,W,Xs0,Y0,Z,[,\,],^9_,@Table 2.--1995, Corporation Income Tax Returns, Selected Balance Sheet, Income Statement, and Tax Items, by Asset Size [1]--Continued@@Table 2.--1995, Corporation Income Tax Returns, Selected Balance Sheet, Income Statement, and Tax Items, by Asset Size [1]--Continued@A[All figures are estimates based on samples-money amounts are in thousands of dollars; size of total assets is in whole dollars.]AA[All figures are estimates based on samples-money amounts are in thousands of dollars; size of total assets is in whole dollars.]A$B  $C$D  E*Size of total assetsE*****'E*Size of total assets--continuedE ****** F!Item F""F)?)j@)A)A F!ItemF" $1,000,000F " $5,000,000F ) $10,000,000F ) $25,000,000F ) $50,000,000F ) $100,000,000F) $250,000,000G" Total [1]G"Zero assets [2] G"under G"under G"under G"under G"under G "under G "under G "under G "under G "under G"or H""H)j@)A)A).AH" $5,000,000H " $10,000,000H ) $25,000,000H ) $50,000,000H ) $100,000,000H ) $250,000,000 H)more$I#$$$$$$#$$$$$$$J%*J&?&@&@&@&@&@J%0J&@& @&"@&$@&&@&(@&*@K5Total deductions.K6h B$K6b/6Ss6^6Z[]6>oK5Total deductions.KB@fAK B;AK BAK BӀyBn K BAKB:AL: Cost of goods soldL+PA$L+,+b*+2`,+d3+V7CL: Cost of goods soldL16A~ L 1qL 1-AL 1U1(J1jwf L1@nA&M: Compensation of officers.*M+z}dH+h ++ +:~+RpI&M: Compensation of officers.0M1ju 1ys1>1M1}1*V1b#N: Salaries and wages [4]N+@;A$N+Zx+V+b +* + #N: Salaries and wages [4]*N11e 1Z$1zp 1` 1Ȇ N1V0AO: Repairs..*O+F+F>+y+ ++ O: Repairs..0O1:1h11BA1F1zq1P: Bad debts..*P+O(+ +-+B+A+W:+i4AP: Bad debts..0P11*Fa1z1e111z (Q: Rent on business property..*Q+V7++Y+N+:+z(Q: Rent on business property..0Q1J#11(1r[v1ԧXA1NN1R: Taxes paid..*R+~M++oA+r+y+R: Taxes paid..0R1B_1f1rD1V11i/1JF1*S: Interest paid..S+2A$S+ +(FA+F9++mYS: Interest paid..*S1&$]1R121n1N1P S1!QHA%T: Contributions or gifts..*T+z8+@|@+`@+@+@+#@%T: Contributions or gifts..0T1@A1`@1A1H=A1A1A1eU: Amortization..*U+N +x%A+A+MA+)A+TuAU: Amortization..0U10]1&l31H5A1S1Va1v1PV: Depreciation*V+bh++ε+^+~+HV: Depreciation0V1n171:|11z1Ə1SHIW: Depletion..*W+z;b+P5@+@+S@+@+@ @W: Depletion..0W1؜A1A1I A1I A1 A1A1vX: Advertising.*X+'&+F[+\++8+&X: Advertising.0X11z81|1(1u;A1:/c1^v1 '[: Employee benefit programs.*[+]'+ 9A++23+N+'[: Employee benefit programs.0[1zn151.X1c91/31r41*Hf)\:! Net loss, noncapital assets.*\+ +V݄+$A+A+"A+A)\:! Net loss, noncapital assets.0\1$4A16*?1s=A1ә1r1S1r]: Other deductions.]+rA$]+++>+! + ]: Other deductions.*]1 1b@ 1Ry1f& 1 1 ]1KA-^<%Total receipts less total deductions.^8z+dA$^8-88|8İ8M-^<%Total receipts less total deductions.*^C~5CC"+C(ACz CY ^CA(_; Constructive taxable income_++++++(_; Constructive taxable income_1111111DlPH(((u(v`T0,a9b,c-d,e,f9g,h,i,@j9k9lx,m,n4o,p,q,r,s0,t,u,v'w?x&s0 y0Hz@,{@,|@,}@,~@9@,3`:+ from related foreign corporations.`+0 +xA `+--~ `+N@ `+--~ `+@U@3`:+ from related foreign corporations.0`1@!@1@1 a@1P3 A1p A1hA1 "a<Net income (less deficit).a8HA$a8EA8j8Fp{88r"a<Net income (less deficit).*aC^C6CCVCbC aC8eAb: Net income, total.b+>A$b+jA+U+Ց+¨+Nb: Net income, total.*b1 1"1Ҍ1^g1~1ⷮ b1-Ac: Deficit, total.*c+'+'eA+XkA+d+ޡ+c: Deficit, total.0c1g81Z411I1.1b1z{ .d:&Net income (less deficit), Form 1120-A*d+z+x+H+0@+@+؆@.d:&Net income (less deficit), Form 1120-A d1-- d 1-- d 1-- d 1-- d 1-- d 1-- d1--1e:)Net income (less deficit), Form 1120S [5]*e+VU+>J+{+r\+9+rl1e:)Net income (less deficit), Form 1120S [5]0e1]1rX1ZK1.`1Z}11z3A/f<'Statutory special deductions, total [6]*f8f08 8c8q8}9A8~.`/f<'Statutory special deductions, total [6]0fCJCh:ACfC)C$SACz(0CA&)g:! Net operating loss deduction*g+F +++n+za+5Z)g:! Net operating loss deduction0g1V71\6A1ԉ1z1n1F16)h:! Dividends received deduction*h+ +`@+@+@+`@+x@)h:! Dividends received deduction0h1A10A1 A1A1A1(A1*4i:, Public utility dividends paid deduction~ i+z@ i+-- i+-- i+-- i+-- i+--4i:, Public utility dividends paid deduction i1-- i 1-- i 1*1i 1(@18@1"@1O@!j<Income subject to tax [7]j8,A$j8J8EA88ڵ8 T!j<Income subject to tax [7]0jCqCt_AC6!CJwCzCtCj/k-k<%Income tax before credits, total [8]*k8bd/8DA8' 8f&8N383A-k<%Income tax before credits, total [8]0kCR/C3C*CC^>CxbACy&l: Regular tax *l+8&.+<1J 11VT61N1ay%)m:! Personal Holding Company tax*m+@`@+`s@+X@+h@+@+@)m:! Personal Holding Company tax0m1@1@@1@1ȑ@1u@1d@1@-n=% Recapture of investment and low-n333333-n=% Recapture of investment and low-n1111111'o: income housing creditso+ @+@ o+-- o+-- o+-- o+--'o: income housing credits0o1p@1@{@1_@1A@1d@1j@1ԯ@$p: Alternative minimum tax*p+W+@@+@+m@+@+%@$p: Alternative minimum tax0p1Po@1@1@1@1`F@1 A1Vvq: Environmental tax*q+L%A+@+T@+&@+G@+T@q: Environmental tax0q1@1@1@1T@1*@1{@1#Ar:Foreign tax credit*r+Ҵ@+A+Ȁ@+U@+@+@r:Foreign tax credit0r1@1@1@1@1A1lA17 #s:U.S. possessions tax credit*s.F.@.,@.p@.1@.`@#s:U.S. possessions tax credit0s2D@2@2`@2 @2A2ܐA2Z@A*t:"Nonconventional source fuel credit*t+,+@+X@+@+w@+i@*t:"Nonconventional source fuel credit0t1Ĝ@1h@1@1ȃ@1@1@1.@+u:General business credit*u..#@.ƪ@.@.@@.@u:General business credit0u1@f@1@1@1@1|@1@@1ڏ%v>Prior-year minimum tax credit*v/&$/@/@/@/@/Y@%v>Prior-year minimum tax credit0v2m@2c@2 @2P@2`@2hA2APA'w<Income tax after credits, total*w82uI%8>CA8 A8n{%8283A'w<Income tax after credits, total0wCn%CCzkCC#C%C x@@@@@@@"y0Footnotes at end of table.ryJj*Estimate should be used with caution because of the small number of sample returns on which it was based.zI[1] Excludes Foreign Sales Corporations (Form 1120-FSC) and Interest-Charge Domestic International Sales Corporations (Form 1120 IC-DISC).{I[2] Zero assets class includes returns of liquidating or dissolving corporations that had disposed of all assets, final returns of merging companies whose assets were included in the |Ireturns of the acquiring corporations, part-year returns (except those of newly-incorporated businesses), and returns of foreign corporations with income "effectively connected" with a }IU.S. trade or business (except foreign insurance companies providing separate data for U.S. branches, assets for which are included in the appropriate size class).~I[3] Excludes net long-term capital gain reduced by net short-term capital loss of regulated investment companies and S Corporations (qualifying corporations electing to be taxed Ithrough shareholders).DlT0@,@9@,@-@,@,@9@,@,@,@I[4] Prior to the publication of the Statistics of Income, 1994 Corporation Source Book, Publication 1053, data for "salaries and wages" were included in the totals for "other deductions." PIHThe figure shown here is for salaries and wages less employment credits.I[5] Net Income of S Corporations is distributed (with few exceptions) through their shareholders and is taxed as the shareholder's income. This income is not a part of the corporation's  Iincome subject to tax. I[6] Also includes deductions for dividends paid by regulated investment companies and real estate investment trusts. These deductions are not shown separately.I[7] See Footnote 3.I[8] For purposes of the statistics, all of the taxes shown below (except the regular tax), plus certain others not shown, are included in both income tax before credits, total and total UIMincome tax after credits. By law, tax credits could only offset regular tax.<I4NOTE: Detail may not add to totals due to rounding.[KSSOURCE: IRS, Statistics of Income Bulletin, Summer 1998, Document 1136 (Rev. 8-98).XT$Y@]`  xkxA@@yText 1341]`x8xA@@zText 1441]`[xxA@@ zText 1551]`x#xA@@8zText 1651]` xkxA@@PzText 2941]`x8xA@@hzText 3041]`_xxA@@zText 3151]` x#xA@@zText 3251]` W xkxA@@@{Text 8741]` Xx8xA@@X{Text 8841]` Y_xxA@@p{Text 8951]` Zx#xA@@{Text 9051=78X> ????mdpxëwVBV\XT0|00\XT|0|0ax\XT0xxw0qw0xxUwDqq     " Oh+'0d08 D P\JNW@̟aRн@Wн՜.+,00 8@ H ]  TABSHELL  Worksheets  !"#$%&'()*+,-./0123456789:;<=>?@ABCEFGHIJKMNOPQRSRoot Entrym98SUMM98YErticles1FO :i@bpֽBook1%ySumm98SUMM981%%yArticles orpret.xlA] #CSummaryInformation8SUMM981%%yA(%%yCorpret 08DDocumentSummaryInformation181%%yCorpretNTL