�\pjnwill00 ,�Q �7b*�|��B�  dMbP?_"*+�%�����<1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial��&�?'�?(�?)�?M dXX�"dXX�?�?@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/yyyy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ssm/d/yyyy\ h:mm " "@mj@"......................................................................................................."+(#,##0" ";\-#,##0" ";\-\-" ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -�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  �C "8�C  (C  (�C  (�C  (��C "8�C "8��C <��C "<��C "<��C  ,��C  (�C  ,�C  (�C "<�C "<�C "8C "8C "8��C "8�C "8�C "8�C "<�C "8C  �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 &8�C 8�C &<C &<�C   �C   �������������������U} �#} � } �} �  ��l� @ ����������� �����T �n �t �b �N �`�����R�Z�J�@�\�^�f�f�l�l�^�n�x�n�x��{sTable 2.--1996, Corporation Tax Returns: Selected Balance Sheet, Income Statement, and Tax Items, by Asset Size [1]�Table 2.--1996, Corporation 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] !TSize of total assetsUUUU 'TSize of total assets--continued U U U U UU VItem#) '$1'$100,000'$250,000($500,000 VItem% $1,000,000 % $5,000,000 % $10,000,000 % $25,000,000 % $50,000,000 % $100,000,0001 $250,000,000V% Total [1]&Zero assets [2] 'under 'under 'under (underV %under  %under  %under  %under  %under  %under 1or*,+-$100,000-$250,000-$500,000. $1,000,000*2 $5,000,000 2 $10,000,000 2 $25,000,000 2 $50,000,000 2 $100,000,000~  Sʚ; 3more" /(1) /(2) /(3) /(4) /(5) 0(6)" /(7)  /(8)  /(9)  /(10)  /(11)  /(12) 0(13)K8CNumber of returns..................................................~ E*�~ ETA~ E^�~ EP�&A~ EH�A~ Fx�AK8CNumber of returns..................................................~ ;h�A~  ;@~  ;@~  ;@~  ;@~  ;@~ < @N8FTotal assets..........................................................E\٬B~ E~ E~ E: �~ E�%~ F:3N8FTotal assets..........................................................;7A~  ;?O~  ;2o~  ;�$1j ;ڲA ;@YA<LhB�BW 9O Cash....................................................................... ?eYA~ ?~ ?�~ ?�L~ ?^�~ G.sW 9O Cash.......................................................................~ =� ~ ={~ =� ~ ~ =^_+~ =D ~ =�r  >� AN 9F Notes and accounts receivable..................................... ?p�A~ ?~ ?O�~ ?� �~ ?C�~ GP N 9F Notes and accounts receivable.....................................~ =+"~ =D�~ =�~ =*~ =�;a$~ =�? >�9� AH 9@ Less: Allowance for bad debts..........................~ ?үm~ ?~ ?@@~ ?�A~ ?A~ G8 AH 9@ Less: Allowance for bad debts..........................~ =6~~ =3A~ = DA~ =�+�~ =*~ =FZA~ >BwM 9E Inventories...................................................... ?@A~ ?~ ?J�~ ?G�~ ?"?n~ GwM 9E Inventories......................................................~ =Ώ~ =�~ =�~ =ڒ ~ =f ~ =R >iA* "" Investment in U.S. Government  ? ? ? ? ? G* "" Investment in U.S. Government  = = = = = = >i9a obligations..............................................................................?@JwA~ ?~ ?<@~ ?A~ ?A~ G@'Ai9a obligations..............................................................................~ =O�~  =��~  =o�~  =��~  ="9 ~  =� 6>@ΑTAF9> Tax-exempt securities.....................................?<^A~ ?~ ?Pt@~ ?@~ ?�A~ G`cAF9> Tax-exempt securities.....................................~ =D6>A~  =ni~  =J�<~  =Fz6~  ={~  ="�4AJ9B Other current assets..........................................?jzA~ ?~ ?$ FA~ ?^~ ?*f�~ GчJ9B Other current assets..........................................~ =ze�~  =�~  ==t~  =~  =�~  =~r >Vx>AF9> Loans to stockholders.....................................~ ?�:~ ?~ ??VA~ ?J�~ ?vX~ GmF9> Loans to stockholders.....................................~ =Jz~  =��~  =.|�~  =:kj~  =d?A~  =Ү�~ >"r=95 Mortgage and real estate loans...................?C2A~ ?~ ?�9A~ ?�#D~ ?2~ G��=95 Mortgage and real estate loans...................~ =RƊ~  =>~  =�5UA~  =�~  =�~  =�>A=AK9C Other investments..............................................?O2 B~ ?~ ?PAA~ ?�Z~ ?rF~ G2�;K9C Other investments..............................................~ =vv ~  =�~  =rc ~  =�~  =�~  =�.H>P�AL9D Depreciable assets..............................................?0A~ ?~ ?z�~ ?J~ ?[~ G�/!L9D Depreciable assets..............................................~ =fV~  =&%~  =:^�0~  =�#~  =b$~  =}:>oAP9H Less: Accumulated depreciation.................................?IA~ ?~ ?~ ?�4~ ?Ns~ GSP9H Less: Accumulated depreciation.................................~ =� ,/~  =�~  =l~  =g�~  =�~  =5>䤫AT9L Depletable assets.......................................................~ ?V�/(~ ?~ ?V�=~ ?A~ ?A~ GO'AT9L Depletable assets.......................................................~ =�+�~  = E~  =�~  =̵~  =ԼOA~  =IR~ >.�"W9O Less: Accumulated depletion...........................................~ ?�~ ?~ ?h4~ ?A~ ?^A~ G�AW9O Less: Accumulated depletion...........................................~ =zB~  =nA~  =v]F~  =�0A~  =\l~  =�~ >ԐAW9O Land.......................................................................~ ?rN�<~ ?~ ?Im~ ?R�3~ ?X~ G�-�W9O Land.......................................................................~ =z� ~  =~(F~  =^^�~  =~  =Jk~  =R\~ >�L9D Intangible assets...............................................?A~ ?~ ?�~ ?@|~ ?~ Gr@L9D Intangible assets...............................................~ =�~  =h�~  =|�~  =&/�~  =�)~  =� >?POAX9P Less: Accumulated amortization.........................................~ ?*+~ ?~ ?�~ ?f%�~ ?D�8A~ GT�X9P Less: Accumulated amortization.........................................~ =c~~  =�~  =.AF~  =2G�~  =6B~  =6#v~ >��!Y9Q Other assets.................................................................?A~ ?~ ?ֺo~ ?F~ ?& �~ G )Y9Q Other assets.................................................................~ =nd~  =z�~  =�~  ="~  =�1�~  =&U�>@h0AN8FTotal liabilities.....................................................E\٬B~ E~ E~ E: �~ E�%~ F:3N8FTotal liabilities.....................................................;7A~  ;?O~  ;2o~  ;�$1j ;ڲA ;@YA<LhB�BY9Q Accounts payable.............................................................?t8bA~ ?~ ?ޤ3~ ?z~ ?~7�~ G�#�Y9Q Accounts payable.............................................................~ =�~  =c ~  =R5�~  =� ~  =Ss ~  =F%I>3oA/"' Mortgages, notes, and bonds payable?????G/"' Mortgages, notes, and bonds payable= = = = = =>Y9Q in less than 1 year......................................................?@WA~ ?~ ?O�~ ?(hA~ ?*td~ G�Y9Q in less than 1 year......................................................~ =�,�~  =:%) ~  =:�'~  =n ~  =A ~  =.w>A �l!�h"�l#��$�n%�h&�t'�d(�z)�t*��+�J,�r-��.�j/�r0��1�T2�h3�b4��5�D6��7�8�B9�2:�A;�\@<��=�T@ >B�?���Q 9I Other current liabilities............................................ ?ph�2A~ ?~ ?k~ ?2P\�&AW!9O Loans from stockholders....................................................~ !?Z \O~ !?~ !?.A ~ !?vN~ !?Rl~ !G>q�W!9O Loans from stockholders....................................................~ !=.�0 ~ ! =ʁ�~ ! =�~ ! =*^#~ ! =c�~ ! =z~ !>�/""' Mortgages, notes, and bonds payable"E"?"E"E"E"F/""' Mortgages, notes, and bonds payable";" ;" ;" ;" ;" ;"<T#9L in 1 year or more...................................................#? ۮ3A~ #?~ #?Bg~ #?>~ #?�=~ #Gp� T#9L in 1 year or more...................................................~ #=��!~ # =^�~ # =.j~ # =~ # =B~ # =u"#>`59AQ$9I Other liabilities....................................................$?� A~ $?~ $?��~ $?zt�~ $?2JQ~ $G�;ZAQ$9I Other liabilities....................................................~ $=.�~ $ =~ $ =�~ $ =��~ $ =b ~ $ ={�$>GAW%9O Net worth..................................................................%?�7B~ %?~ %?.~ %?j~ %?� ~ %G iW%9O Net worth..................................................................~ %=:� 0~ % =�~ % =z#~ % =�"~ % =fR4~ % =^lv%>AO&9G Capital stock..................................................&?BA~ &?~ &?~ &?w�~ &?��~ &G~pfO&9G Capital stock..................................................~ &=:� ~ & =O~ & =��~ & =ʨ�~ & =�-� ~ & =}&>dAZ'9R Paid-in or capital surplus................................................'?`� A~ '?~ '?^?�~ '?>A ~ '?k�~ 'G�Z'9R Paid-in or capital surplus................................................~ '=~ ' ={ ~ ' =^zN~ ' =�/�~ ' =Vg�$~ ' =.KT'>lGA[(9S Retained earnings, appropriated............................................~ (?f �~ (?~ (?6�4~ (?hxA~ (?>�-~ (G<[(9S Retained earnings, appropriated............................................~ (=am~ ( =L�A~ ( =E~ ( =/A~ ( =l~ ( = ~ (>R@`^)9V Retained earnings, unappropriated.............................................)?@װA~ )?~ )?h~ )?\JA~ )?.~ )Go�^)9V Retained earnings, unappropriated.............................................~ )=R*w ~ ) =�+~ ) =O�~ ) =�~ ) =�(�~ ) =| )>H\AF*9> Other retained earnings, Form 1120S...................~ *?Ɨ�+~ *?~ *?B~ *?ZI�~ *?xNAA~ *G ]AF*9> Other retained earnings, Form 1120S...................~ *=B ~ * =�~ * =! ~ * =�4q~ * =�~ * =*~ *>:5 V+9N Less: Cost of treasury stock..........................................+?A~ +?~ +?XLA~ +?~ +?>~ +GpV+9N Less: Cost of treasury stock..........................................~ +=��~ + =֕~ + =~ + =>Y~ + =t~ + =~+>AW,8OTotal receipts.................................................................,E�?=� B~ ,E_<~ ,EN]z~ ,E0c~ ,E*c~ ,FKxW,8OTotal receipts.................................................................,;tn"A, ;��dAV.9N Interest...................................................................?{A~ .?R�&~ .? �A~ .?ĕ%A~ .?~�;~ .G{LV.9N Interest..................................................................~ .=~ . =M�~ . =2u7~ . =9E~ . =:U?~ . = o .>�4A'/" Interest on State and local/?/?/?/?/?/G'/" Interest on State and local/=/ =/ =/ =/ =/ =/>K09C Government obligations.....................................~ 0?�&� ~ 0?L�A~ 0?:@~ 0?@~ 0?@~ 0G@K09C Government obligations.....................................~ 0=D�A~ 0 =x� A~ 0 =A~ 0 =�*.~ 0 =�a~ 0 =POA~ 0>2վU19M Rents....................................................................~ 1?�~ 1?*HY~ 1?zA~ 1?D A~ 1? eA~ 1GfH+U19M Rents....................................................................~ 1=jw~ 1 =�1~ 1 = �9A~ 1 =:~W~ 1 =l�5A~ 1 =�~ 1>{R29J Royalties.............................................................~ 2?\�~ 2?@~ 2?A~ 2?`@~ 2?� @~ 2Gx�AR29J Royalties.............................................................~ 2=�-#A~ 2 =(~ A~ 2 =(�A~ 2 =ޅ+~ 2 =�;.A~ 2 =Ƹ|~ 2>h� ,3"$ Net short-term capital gain less3?3?3?3?3?3G,3"$ Net short-term capital gain less3=3 =3 =3 =3 =3 =3>C49; net long-term capital loss.........................~ 4?f~ 4?̀"A~ 4?�@~ 4?@r@~ 4?v�@~ 4G�$@C49; net long-term capital loss.........................~ 4=�A~ 4 =@@~ 4 =^A~ 4 =A~ 4 =.�9~ 4 = FA~ 4>҂-+5"# Net long-term capital gain less5?5?5?5?5?5G+5"# Net long-term capital gain less5=5 =5 =5 =5 =5 =5>a69Y net short-term capital loss [3]..................................................~ 6?*�~ 6?�~ 6?$�%A~ 6?f�&~ 6?X�(A~ 6G~Q-a69Y net short-term capital loss [3]..................................................~ 6=�~ 6 =.*O~ 6 =ފ�~ 6 =zY~ 6 =}~ 6 =N~ 6>} B79: Net gain, noncapital assets...........................~ 7?RUv ~ 7?n]�~ 7?6a2~ 7?|!)A~ 7?�&~ 7GfCB79: Net gain, noncapital assets...........................~ 7=�~ 7 =.J~ 7 =� \~ 7 =ZD~ 7 =vO~ 7 =Vh~ 7>f:892 Dividends, domestic corporations..............~ 8?�~ 8?� A~ 8?@~ 8?e@~ 8?@@~ 8G@:892 Dividends, domestic corporations..............~ 8=`�A~ 8 = A~ 8 =8EA~ 8 =�.A~ 8 =KA~ 8 =� "A~ 8>Ɛ?>996 Dividends, foreign corporations...................~ 9?� ~ 9?pbA 9?*17 9?*4889?*1,887~ 9G@>996 Dividends, foreign corporations...................~ 9=s@~ 9 =@~ 9 =@~ 9 =�*A~ 9 =A~ 9 = m,A~ 9>� O::G Other receipts.....................................................~ :H_~ :H(~ :H]O~ :H�Z~ :HzMT~ :I�eO::G Other receipts.....................................................~ :@j~ : @�V~ : @�~ : @�~ : @�~ : @p�~ :A.�%B";7Footnotes at end of table.;;;;;;";7Footnotes at end of table.;; ; ; ; ; ;�<Table 2.--1996, Corporation Tax Returns: Selected Balance Sheet, Income Statement, and Tax Items, by Asset Size [1] --Continued<<<<<<�<Table 2.--1996, Corporation 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]>>!>WSize of total assets>X>X>X>X> '>USize of total assets--continued> U> U> U> U> U>U ?VItem?' Total [1]?) ?'$1?'$100,000?'$250,000?5$500,000 ?VItem?% $1,000,000? % $5,000,000? % $10,000,000? % $25,000,000? % $50,000,000? $ $100,000,000? $250,000,000@�lA��B�C���D�nE�dF�ZG�fH�dI�^J�\K�dL�hM�TN�^O�dP�bQ�`R��S�hT�dU�lV�^W�VX��Y�XZ�r[�d\�j]�0^�._�a@V@'Zero assets [2] @'under @'under @'under @5under@V @%under @ %under @ %under @ %under @ %under @ $under @orA+A+A-$100,000A-$250,000A-$500,000AC $1,000,000A*A% $5,000,000A % $10,000,000A % $25,000,000A % $50,000,000A % $100,000,000~ A Rʚ; AmoreBD B/(1) B/(2) B/(3) B/(4) B/(5) B4(6)B" B/(7) B /(8) B /(9) B /(10) B /(11) B 6(12) B4(13)LC8DTotal deductions....................................................CEmn B~ CEZ;~ CE6 w~ CE5a~ CEa~ CJ�$uLC8DTotal deductions....................................................CEYAC E�AC E�A~ C E W|~ C EtC NACJ`(AKD9C Cost of goods sold.............................................D?r�7B~ D?g~ D?�=�+~ D?�p.~ D?.u�4~ DKFKD9C Cost of goods sold.............................................D?~A~ D ?p{D ?eA~ D ?W~ D ?�,KN~ D O]kDKANE9F Compensation of officers..........................................~ E?ސL~ E?&~ E?�~ E?n ~ E?�)~ EK>ܝNE9F Compensation of officers..........................................~ E?�.� ~ E ?V~ E ?ޛo~ E ?L]A~ E ?O�~ E O��~ EK�o PF9H Salaries and wages [4]..............................................F?@A~ F?/�~ F?Za<~ F?� ~ F?>v� ~ FKz_� PF9H Salaries and wages [4]..............................................~ F?R~ F ?h8 ~ F ?a�~ F ?.l! ~ F ?J ~ F OFKXASG9K Repairs................................................................~ G?j~ G?@9A~ G? l0~ G? ~ G?r~ GK SG9K Repairs................................................................~ G?d~ G ?F6�~ G ?*i�~ G ?�)�~ G ?�~ G O2�~ GK�.�PH9H Bad debts...........................................................~ H?~ H?�~ H?$~ H?x�)A~ H?(x.A~ HK6QPH9H Bad debts...........................................................~ H?�4�~ H ?:rd~ H ?*~ H ?p~ H ?r~ H O>~ HK� OI9G Rent on business property..........................................~ I?0;~ I?f�,~ I?~ I?~�~ I?z~ IKZOI9G Rent on business property..........................................~ I?�<~ I ?r�~ I ?9V~ I ?e�~ I ?~ �~ I Ot~ IK�SJ9K Taxes paid.............................................................~ J?�'UQ~ J?ZJ~ J?�~ J?�~ J?�~ JKP3SJ9K Taxes paid.............................................................~ J?"U�~ J ?~ J ?r~ J ?B~ J ?B:2~ J OR^~ JK-QK9I Interest paid........................................................K?kcA~ K?6� ~ K?�~ K?`�~ K?~�~ KKJrQK9I Interest paid........................................................~ K?bZ~ K ?.�~ K ?�~ K ?x�~ K ?t~ K O�KK@(6AKL9C Contributions or gifts.........................................~ L?j�~ L? @~ L?0/@~ L? @~ L?`#@~ LK@KL9C Contributions or gifts.........................................~ L?�A~ L ?p@~ L ?�2A~ L ?A~ L ?ȱA~ L O�A~ LKvPM9H Amortization........................................................~ M?yp ~ M?q~ M?A~ M?0A~ M?�A~ MK|�APM9H Amortization........................................................~ M?:b~ M ?1~ M ?n%`~ M ?*I~ M ?cb~ M O�~ MK4 SN9K Depreciation...........................................................~ N?>�q~ N?Sy~ N?�~ N?�~ N?�~ NK:eSN9K Depreciation...........................................................~ N?W~ N ?�'�~ N ?vG�~ N ?>~ N ?"#�~ N O.Q�~ NKJ� PRO9J Depletion.............................................................~ O?2f~ O?vA~ O?[@~ O?(@~ O?@~ OK`@RO9J Depletion.............................................................~ O?A~ O ?p>@~ O ?X A~ O ?h\A~ O ?\�A~ O OH A~ OKV�QP9I Advertising..........................................................~ P?>J*~ P?�~ P?^c~ P?2�~ P?^�~ PKQP9I Advertising..........................................................~ P?O�~ P ?�`~ P ?N�~ P ?uZ~ P ?ҥ6~ P OVR~ PK}�1Q") Pension, profit-sharing, stock bonus,Q?Q?Q?Q?Q?QK1Q") Pension, profit-sharing, stock bonus,Q?Q ?Q ?Q ?Q ?Q OQKUR9M and annuity plans....................................................~ R?f�~ R?$&A~ R?�~ R?�~ R?6w~ RK6`yUR9M and annuity plans....................................................~ R?r;~ R ?�0�~ R ?f�~ R ?6Ch~ R ?Ci~ R OwDA~ RK@U SS9K Employee benefit programs..............................................~ S?r~)~ S?8�>A~ S?J�~ S?~~ S?~~ SK�SS9K Employee benefit programs..............................................~ S?��~ S ?\~ S ?v/�~ S ?�3~ S ?J~ S O ~ SK� �WT9O Net loss, noncapital assets................................................~ T?6C-~ T?�~ T?GA~ T? �A~ T?�A~ TKx�AWT9O Net loss, noncapital assets................................................~ T?�/2A~ T ?v.~ T ?h~ T ?fn~ T ?._~ T O�(�~ Z ?6ۖ~ Z ?vx�~ Z O; ZKh6AV[9N Deficit, total............................................................~ [?r�*~ [?~ [? ]N~ [?taA~ [?n�~ [KR�%V[9N Deficit, total............................................................~ [?/�~ [ ?� �~ [ ?"@?~ [ ?6�~ [ ?B e~ [ O~~ [K:\� 9\91Net income (less deficit), Form 1120-A...........~ \?Ī@~ \?~ \?8~ \?@~ \?@~ \K9\91Net income (less deficit), Form 1120-A...........~ \?~ \ ?~ \ ?~ \ ?~ \ ?~ \ O~ \K8]90Net income (less deficit), Form 1120S [5].......~ ]?j�4~ ]?ЎA~ ]?!~ ]?M�~ ]?b͞~ ]Kq�8]90Net income (less deficit), Form 1120S [5].......~ ]?�~ ] ?n~ ] ?�~ ] ?�~ ] ?t#~ ] O�$�~ ]K�R^8JStatutory special deductions, total [6] ..................................~ ^Eb�3~ ^E~R%~ ^E�~ ^Ea~ ^Ek8A~ ^JG9AQ^8IStatutory special deductions, total [6]..................................~ ^E� ~ ^ E=A~ ^ EO�~ ^ E6~ ^ E^~ ^ Nt~ ^J�(L_9D Net operating loss deduction....................................~ _?Ƴ" ~ _?FA~ _? ~ _?7A~ _? \~ _K^L_9D Net operating loss deduction....................................~ _?� �~ _ ?d~ _ ?Z~ _ ?Zt~ _ ?�~ _ OV~ _KZ4�`�la�Vb�`c�`d�Ve�bf�\g��h�ci�Lj�]k�Nl�Dm�Jn�to�P@p��@q��@r�"�s� �t��u���v���w���x���y��z���{���|�e�}� �~�����L`9D Dividends received deduction....................................~ `?J �~ `?x�A~ `?@~ `?`n@~ `?`@~ `K`@L`9D Dividends received deduction....................................~ `?A~ ` ?(�A~ ` ?0qA~ ` ?�A~ ` ?IA~ ` O�3~ `K~OQa9I Public utility dividends paid deduction..............................~ a?;@~ a?@~ a?~ a?~ a?~ aKQa9I Public utility dividends paid deduction..............................~ aQ~ a Q~ a Q a ?**~ a Q~ a O@~ aK�:@Ob8GIncome subject to tax [7]..............................................bE}�A~ bEfC�~ bEd�~ bE`LA~ bE�~ bJaUAOb8GIncome subject to tax [7]..............................................~ bEBF~ b EbN&~ b E"�;~ b Er�~ b E�8�~ b N�~ bJ{Lc8DTotal income tax before credits [8]................................~ cEf[V5~ cE ~ cEv"~ cEP�%A~ cE},A~ cJ �3ALc8DTotal income tax before credits [8]................................~ cE2 D~ c Es�~ c Eʵ~ c ES~ c Ez`~ c Nn~ cJ2K�+Rd9J Income tax ...........................................................~ d? d4~ d?k�~ d?�!A~ d?*~ d?F,A~ dKbNRd9J Income tax ...........................................................~ d?�;~ d ?2ȷ~ d ?~QA~ d ?OA~ d ?jT~ d O8a~ dK6?+Je9B Personal Holding Company tax..................................~ e?@~ e? @ e?*466e?*2,754~ e?@~ eK@Je9B Personal Holding Company tax..................................~ e?@ e ?*624~ e ?@ e ?*251~ e ?,@~ e OX@~ eK`u@1f") Tax from recapture of investment and f?f?f?f?f?fK1f") Tax from recapture of investment and f?f ?f ?f ?f ?f OfKOg9G low-income housing credits [9].................................~ g?@~ g?~ g?~ g?~ g?~ gKOg9G low-income housing credits [9].................................~ g?c@ g ?*32 g ?*336g ?*5,815~ g ?`v@~ g O\@~ gK[@Gh9? Alternative minimum tax....................................~ h?~ h?`@~ h?@~ h?>@~ h?@~ hK!@Gh9? Alternative minimum tax....................................~ h?8&A~ h ?�3@~ h ?�/@~ h ?@~ h ?�A~ h O`� A~ hK@1FAMi9EForeign tax credit...................................................~ i?H� ~ i?�A i?*879 i?*65 i?*453~ iKV@Mi9EForeign tax credit...................................................~ i?!@~ i ?@~ i ?@~ i ?�@~ i ?A~ i O$~ iK[V Hj9@U.S. possessions tax credit.....................................~ j?�~ j?g@~ j?1@~ j?[@~ j?&@~ jKi@Hj9@U.S. possessions tax credit.....................................~ j?u@~ j ?@~ j ?@~ j ?@~ j ?(�A~ j O,�A~ jK҅�=k95Nonconventional source fuel credit...................~ k?�+A~ k?@ k?*161~ k?�?k?*1,577 kK*240=k95Nonconventional source fuel credit...................~ k?l@k ?*1,359~ k ?@~ k ?@~ k ?ݰ@~ k O@~ kK)AFl9>General business credit.......................................~ l?�~ l? �@~ l?{@~ l?@~ l?6@~ lK@Fl9>General business credit.......................................~ l?@.@~ l ?@~ l ?m@~ l ?@~ l ?� @~ l O�5A~ lKJZm9RPrior-year minimum tax credit.....................................................~ m?�:~ m?@ m?*381~ m?=@~ m?@~ mK*@Zm9RPrior-year minimum tax credit.....................................................~ m?0@~ m ?@~ m ?@~ m ?@~ m ?@~ m OA~ mKJInBATotal income tax after credits...................................~ nLF(~ nLNa�~ nL&d!~ nLt %A~ nLl�+A~ nMeMInBATotal income tax after credits...................................~ nL�$9~ n LFA~ n L2� ~ n L�~ n L?~ n Pv&~ nM�$ "o7Footnotes at end of table.woZo *Estimates should be used with caution because of the small number of sample returns on which they were based.oo o o o o oppppppp#pZ**Amount is less than $500.pp p p p p pqqqqqqq�qZ�[1] Excludes Foreign Sales Corporations (Form 1120-FSC) and Interest-Charge Domestic International Sales Corporations (Form 1120 IC-DISC).qq q q q q q�rZ�[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 rr r r r r r�sZ�returns of the acquiring corporations, part-year returns (except those of newly-incorporated businesses), and returns of foreign corporations with income "effectively connected" ss s s s s s�tZ�with a U.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).tt t t t t tvuZn[3] For purposes of the statistics, gains from regulated investment companies and S Corporations are excluded.uu u u u u u�vZ�[4] Prior to the publication of the Source Book of Statistics of Income--1994, Corporation Income Tax Returns, data for "salaries and wages" were included in the totals for vv v v v v v�wZ�"other deductions." The figure shown here excludes amounts in the cost of goods sold as well as amounts in certain other deductions.ww w w w w w�xZ�[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 xx x x x x x�yZ�corporation's income subject to tax. Also excludes net long-term capital gain reduced by net short-term capital loss of regulated investment companies.yy y y y y y�zZ�[6] Also includes deductions for dividends paid by regulated investment companies and real estate investment trusts. These deductions are not shown separately.zz z z z z z{Z[7] See Footnote 5.{{ { { { { {�|Z�[8] For purposes of the statistics, all of the taxes shown below (except the income tax), plus certain others not shown, are included in total income tax before and after credits. By || | | | | |6}Z.law, tax credits could only offset income tax.}} } } } } }�~Z�[9] Amounts for recapture taxes include recapture taxes from the Low Income Housing Credit and the Investment Credit, whereas the published Source Book amounts include only ~~ ~ ~ ~ ~ ~SZKrecapture taxes from the Investment Credit, which is the larger of the two.     �l������]��������������������������������������������������������F��F<Z4NOTE: Detail may not add to totals due to rounding.     Y�YQSOURCE: IRS, Statistics of Income Bulletin Summer, 1999, Publication 1136 (9-99).�����������������������l����������������������������@��F��F@��F���������������������������������������������������l������������������������������������F��F��F��F��F��F��F��F��F��F��F��F��F��F��������������������������������������������������������������������������������������������������������������F��F��F��F��F��F��F��F��F��F��F��F��F��F��F� �F� �F� �2� � � � � � �������������������������������������������������������������������������������������������������������������������������� � � ����= qCB'> ��" ������������������������������