� \pJNW ,�� �6a"�X����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/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 " "@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 8�C 8��C 8�C  <�C &8C &8�C 8C 8�C 8�C &<C &<�C   �C   �������������������U} �} � } �} �  ��lh���c@ ����������� ���� �T �n �t �b �N�`�����R�Z�J�@�\�^�f�f�l�l�^�n��x�n@�xbZTable 2.--Corporation Income Tax Returns, 1997: Selected Balance Sheet, Income Statement, c[Table 2.--Corporation Income Tax Returns, 1997: Selected Balance Sheet, Income Statement, ( and Tax Items, by Asset Size [1]3+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 assetsXXXX 'WSize of total assets--continued X X X X XX [Item#) '$1'$100,000'$250,000($500,000 [Item% $1,000,000 % $5,000,000 % $10,000,000 % $25,000,000 % $50,000,000 % $100,000,0001 $250,000,000[% Total [1]&Zero assets [2] 'under 'under 'under (under[ %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~  Rʚ; 3more" /(1) /(2) /(3) /(4) /(5) 0(6)" /(7)  /(8)  /(9)  /(10)  /(11)  /(12) 0(13)K8CNumber of returns..................................................~ E{~ E(�A~ E]�~ EVs-~ E@�A~ F� AK8CNumber of returns..................................................~ ; mA~  ; @~  ;@@~  ;@~  ;@~  ;>@~ <@N 8FTotal assets.......................................................... Ex�B~ E~ E�~ E��~ Em�&~ F[4N 8FTotal assets.......................................................... ;A~ ;f]X~ ;�3u~ ;VA*k ;cA ;�?A <BW 9O Cash....................................................................... ?˅\A~ ?~ ?�~ ?zme~ ?_*~ G6--W 9O Cash.......................................................................~ =�-#~ =�+~ =Z� ~ ="L~ =� ~ =�=� >k�!AN 9F Notes and accounts receivable..................................... ?𫶴A~ ?~ ?��~ ?Vٸ~ ?� ~ G N 9F Notes and accounts receivable.....................................~ =FJ#~ = ~ =z}~ =2d~ =�-/%~ =�.(C >� AH 9@ Less: Allowance for bad debts..........................~ ?_H~ ?~ ? EA~ ?A~ ?RA~ G�AH 9@ Less: Allowance for bad debts..........................~ =jIx~ =[~ =�6�~ =�~ =HMA~ =�>�~ >�GM 9E Inventories...................................................... ?šA~ ?~ ?�~ ?�#�~ ?6t~ Gb�M 9E Inventories......................................................~ =\a~ =�~ =P]~ =�&n ~ =f�> ~ =* >;SA*"" Investment in U.S. Government ?????G*"" Investment in U.S. Government = = = = = =>i9a obligations..............................................................................?@�A~ ?~ ?`@~ ?h,A~ ?h�A~ GԿ#Ai9a obligations..............................................................................~ =h�~  =.~  =fk~  =z~  =.N ~  =�;�>AF9> Tax-exempt securities.....................................?�A~ ?~ ?@~ ?�<A~ ?U A~ G�7AF9> Tax-exempt securities.....................................~ =0(>A~  =Y~  =� >~  =V�?~  =>v~  =F� >AJ9B Other current assets..........................................? !A~ ?~ ?F}�~ ?c~ ?�~ G��J9B Other current assets..........................................~ =�� ~  =R~  =>~  =K�~  =n:�~  =�� >2�AF9> Loans to stockholders.....................................~ ?/x~ ?~ ?RvY~ ?l�~ ?x~ G�RF9> Loans to stockholders.....................................~ =�%�~  =*~  =MA~  =JN=95 Mortgage and real estate loans...................?H�:A~ ?~ ?x/!A~ ?W~ ?>7p~ G'�=95 Mortgage and real estate loans...................~ =Ư�~  =N"�~  =� N~  =U~  =o�~  =C�>JHAK9C Other investments..............................................?xB~ ?~ ?�~ ? ~\~ ?"Q^~ G� yK9C Other investments..............................................~ =�V ~  =Ţ~  =� ~  =[�~  =� ~  =�M>RBL9D Depreciable assets..............................................? A~ ?~ ?~ ?�~ ?R8~ Gg!L9D Depreciable assets..............................................~ =� _Z~  =zn)~  =d�1~  =Vb#~  =,�&~  =ʋ�;>BAP9H Less: Accumulated depreciation.................................?ЗA~ ?~ ?7~ ?�~ ?�'�~ GUpP9H Less: Accumulated depreciation.................................~ =^0~  =Vn�~  =�~  =j~  =NE�~  =z�>^AT9L Depletable assets.......................................................~ ?UQ*~ ?~ ?A~ ?�A~ ?A~ G6#+T9L Depletable assets.......................................................~ =�~  =J~  =~3�~  = 4HA~  =w~  =&~ >EM$W9O Less: Accumulated depletion...........................................~ ?M~ ?~ ?@A~ ?A~ ?KA~ G�0AW9O Less: Accumulated depletion...........................................~ =NxR~  =&%~  =fC~  =�-3A~  =�7u~  =]�~ >L�W9O Land.......................................................................~ ?"y>~ ?~ ?�X~ ?&E~ ?@~ Gޜ�W9O Land.......................................................................~ =&k� ~  =��~  =u�~  =~~  =Pt~  =�&M~ >tL9D Intangible assets...............................................?A~ ?~ ?F~ ?~ ?bI~ GNpL9D Intangible assets...............................................~ =j�+~  =�~  =̐mA~  =j~  =�~  =& >�AX9P Less: Accumulated amortization.........................................~ ?bX1~ ?~ ?��~ ?6Ɠ~ ?mn~ G]BAX9P Less: Accumulated amortization.........................................~ =��~  =~  =>)3~  =pMA~  =*i~  =v|r~ >�&Y9Q Other assets.................................................................?:�.A~ ?~ ?V~ ?�~ ?~ GJ�Y9Q Other assets.................................................................~ =~  =K�~  =&C�~  =f~  =~  =*N >@AAN8FTotal liabilities.....................................................Ex�B~ E~ E�~ E��~ Em�&~ F[4N8FTotal liabilities.....................................................;A~  ;f]X~  ;�3u~  ;VA*k ;cA ;�?A<BY9Q Accounts payable.............................................................?@:jsA~ ?~ ?b~ ?�p~ ?�~ G�(Y9Q Accounts payable.............................................................~ =~  =� ~  =J~  =}� ~  =� ~  =�>#(A/"' Mortgages, notes, and bonds payable?????G/"' Mortgages, notes, and bonds payable= = = = = => �l!�x"�h#�l$��%�n&�h'�x(�d)�z*�t+��,�J-�t.��/�j0�r1��2�T3�h4�b5��6�D7��8�9�B:�2;�B<�\@�=��>� @?��@ Y 9Q in less than 1 year...................................................... ?A=A~ ?~ ?M~ ?N~ ?�~ G�Y 9Q in less than 1 year......................................................~ =�~ =B^~ =&~ =1 ~ =& ~ =R >�AQ!9I Other current liabilities............................................!?Lz�A~ !?~ !?bD�~ !?�;�~ !?Q�~ !GFMQ!9I Other current liabilities............................................~ !=V�~ ! =�8- ~ ! =�(�~ ! =NQ�~ ! =�(~ ! =iP!>0JdAW"9O Loans from stockholders....................................................~ "?�9Q~ "?~ "?D:~ "?=~ "?�~ "Gz(�W"9O Loans from stockholders....................................................~ "=H ~ " =!~ " =J�~ " =~J~ " =�3�~ " ="�~ ">ֹ/#"' Mortgages, notes, and bonds payable#E#?#E#E#E#F/#"' Mortgages, notes, and bonds payable#;# ;# ;# ;# ;# ;#<T$9L in 1 year or more...................................................$?@VA~ $?~ $?V<�~ $?�~ $?��~ $GK T$9L in 1 year or more...................................................~ $=^�$~ $ =[�~ $ =ߪ~ $ =J"�~ $ =� ~ $ =�$$>��9AW&9O Net worth..................................................................&?�%B~ &?~ &?~ &?"~ &? /� ~ &G/W&9O Net worth..................................................................~ &=^�=/~ & =^�~ & =�#~ & =^�'~ & =�6Z8& =xA&>RBO'9G Capital stock..................................................'? �%A~ '?~ '?~�~ '?r~ '?�~ 'GoO'9G Capital stock..................................................~ '=b:� ~ ' =y~ ' =~ ' =:M-~ ' =�=8 ~ ' =�o'>�+^AZ(9R Paid-in or capital surplus................................................(?`A~ (?~ (?V8o~ (?N~ (?&S�~ (Gx�Z(9R Paid-in or capital surplus................................................~ (=*~ ( = )| ~ ( =��~ ( =�"~ ( =�(~ ( =t[(>X\A[)9S Retained earnings, appropriated............................................~ )?z#~ )?~ )?~9�~ )?�$A~ )?�'A~ )G~F6[)9S Retained earnings, appropriated............................................~ )=:r~ ) = � A~ ) =3A~ ) =J[~ ) =�l~ ) =&3W~ )>&^*9V Retained earnings, unappropriated.............................................*?� oA~ *?~ *?C~ *?�(~ *? ~ *G"w^*9V Retained earnings, unappropriated.............................................~ *=��~ * =@~ * =4~ * =Zi�~ * =f~ * =Zy*>AF+9> Other retained earnings, Form 1120S...................~ +?3w4~ +?~ +?~ +?�~ +?*-F~ +GrF+9> Other retained earnings, Form 1120S...................~ +=b ~ + =Z ~ + =�� ~ + =tZ~ + =i�~ + =~ +>W,9O Less: Cost of treasury stock..........................................,?BA~ ,?~ ,?.~ ,?OA~ ,?�,#~ ,GX~W,9O Less: Cost of treasury stock..........................................~ ,=Fn�~ , =�~ , =R~ , =V~ , =M~ , =�,>@AW-8OTotal receipts.................................................................-E0) �B~ -E描T~ -E�z~ -EPe~ -EzPi~ -FhuW-8OTotal receipts.................................................................-;@$A- ;,iA- ;�>wA- ;�(A~ - ;zd- ;J=A-<jBJ.9B Business receipts..............................................?� B~ .?F8~ .? dx~ .?�'c~ .?qf~ .GrJ.9B Business receipts..............................................=kq]A. =TA. =zA~ . =z~ . =v. =PA.>@�=AV/9N Interest................................................................../?@A~ /? ~ /?�A~ /?&�,~ /?f�>~ /G*KV/9N Interest..................................................................~ /=ڏ�~ / =>k�~ / =,~ / =~ / =v�~ / =/> OA'0" Interest on State and local0?0?0?0?0?0G'0" Interest on State and local0=0 =0 =0 =0 =0 =0>K19C Government obligations.....................................~ 1?w- ~ 1?U&A~ 1?@~ 1?@D@~ 1?@~ 1G`@K19C Government obligations.....................................~ 1=A~ 1 =A~ 1 =A~ 1 =�+~ 1 =:\f~ 1 =Z6~ 1>چ- U29M Rents....................................................................~ 2?LW~ 2?~ 2?�A~ 2?oA~ 2?l4A~ 2G(#AU29M Rents....................................................................~ 2=o~ 2 =4�-A~ 2 =9A~ 2 =D~ 2 =x5A~ 2 =zE�~ 2>"*R39J Royalties.............................................................~ 3?r�~ 3?He(A~ 3?@~ 3?U@~ 3?@~ 3GzAR39J Royalties.............................................................~ 3=�#~ 3 =�A~ 3 = A~ 3 =$A~ 3 =6�7~ 3 =h@A~ 3>8,4"$ Net short-term capital gain less4?4?4?4?4?4G,4"$ Net short-term capital gain less4=4 =4 =4 =4 =4 =4>C59; net long-term capital loss.........................~ 5?"~ 5?ފ3~ 5?@~ 5?@~ 5?[@~ 5G0�AC59; net long-term capital loss.........................~ 5=H�A~ 5 =X�A~ 5 =ؾA~ 5 =#A~ 5 =z]~ 5 = ~ 5>�+6"# Net long-term capital gain less6?6?6?6?6?6G+6"# Net long-term capital gain less6=6 =6 =6 =6 =6 =6>a79Y net short-term capital loss [3]..................................................~ 7?b�2~ 7?�~ 7?fW$~ 7?6T&~ 7?C~ 7G֌Ba79Y net short-term capital loss [3]..................................................~ 7=Zϴ~ 7 =�6A~ 7 =�~ 7 =j�~ 7 =8DA~ 7 =vp~ 7>B89: Net gain, noncapital assets...........................~ 8?:+� ~ 8?΃�~ 8?y.A~ 8?,Y$A~ 8?�'A~ 8GDB89: Net gain, noncapital assets...........................~ 8=^~ 8 =ΦE~ 8 =vP]~ 8 =H~ 8 =K~ 8 =s~ 8> :992 Dividends, domestic corporations..............~ 9?*~ 9?KA~ 9?@~ 9?y@~ 9?@~ 9G @:992 Dividends, domestic corporations..............~ 9=�A~ 9 =A~ 9 =TA~ 9 =A~ 9 =�A~ 9 =�!~ 9>*|�>:96 Dividends, foreign corporations...................~ :?\) ~ :?�&A~ :?:?*4,399:?*1,284~ :G@>:96 Dividends, foreign corporations...................~ := b@~ : =_@~ : =@A~ : =�A~ : =0iA~ : =V�6~ :>�,� O;:G Other receipts.....................................................~ ;H2s~ ;H~ ;H�~ ;H�+�~ ;H^~ ;I]O;:G Other receipts.....................................................~ ;@RC�~ ; @�~ ; @2&~ ; @�~ ; @�~ ; @oz~ ;A�5U"<7Footnotes at end of table.<<<<<<"<7Footnotes at end of table.<< < < < < <c=[Table 2.--Corporation Income Tax Returns, 1997: Selected Balance Sheet, Income Statement, ======c=[Table 2.--Corporation Income Tax Returns, 1997: Selected Balance Sheet, Income Statement, 3>+and Tax Items, by Asset Size [1]--Continued>>>>>>3>+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]@l�A���B�*C��D�E���F�nG�hH�ZI�fJ�dK�^L�\M�dN�hO�TP�^Q�dR�bS�`T��U�hV�dW�lX�^Y�VZ��[�]\�z�]�d^�j@_�0@@!@\Size of total assets@]@]@]@]@ '@YSize of total assets--continued@ Z@ Z@ Z@ Z@ Z@Z A[ItemA' Total [1]A) A'$1A'$100,000A'$250,000A5$500,000 A[ItemA% $1,000,000A % $5,000,000A % $10,000,000A % $25,000,000A % $50,000,000A $ $100,000,000A $250,000,000B[B'Zero assets [2] B'under B'under B'under B5underB[ BTunder B Tunder B Tunder B Tunder B Tunder B Sunder BUorC+C+C-$100,000C-$250,000C-$500,000CC $1,000,000C*CT $5,000,000C T $10,000,000C T $25,000,000C T $50,000,000C T $100,000,000~ C Vʚ; CUmoreDD D/(1) D/(2) D/(3) D/(4) D/(5) D4(6)D" D/(7) D /(8) D /(9) D /(10) D /(11) D 6(12) D4(13)LE8DTotal deductions....................................................EE]@ B~ EEoQ~ EE˲w~ EEfc~ EEvf~ EJ�sLE8DTotal deductions....................................................EE~ JKBNPJ9H Bad debts...........................................................~ J?p�~ J ?�=A~ J ?.~ J ?�~ J ?�~ J OpAGA~ JKugOK9G Rent on business property..........................................~ K?v:?~ K?>G"~ K?r_�~ K?~ K?^D~ KKjOK9G Rent on business property..........................................~ K?A�~ K ?Z)~ K ?�~ K ?f۟~ K ?^~ K O�~ KKB�SL9K Taxes paid.............................................................~ L?S~ L?Nۖ~ L?��~ L?j� ~ L?~ LK�$;SL9K Taxes paid.............................................................~ L?�~ L ?Y~ L ?��~ L ?BH~ L ?Z~ L O{~ LK^�-QM9I Interest paid........................................................M?cA~ M?x�~ M?�~ M?�~ M?&�~ MK�gQM9I Interest paid........................................................~ M?Zo~ M ?RM~ M ?~ M ?V~ M ?n~ M O�MK _AKN9C Contributions or gifts.........................................~ N?��~ N?�>�@~ N?;@~ N?@~ N?@@~ NKд@KN9C Contributions or gifts.........................................~ N?A~ N ?�@~ N ?A~ N ?�<A~ N ?�A~ N O`A~ NK�PO9H Amortization........................................................~ O?~I�~ O?\~ O?t�A~ O?`�A~ O?4�A~ OK`wAPO9H Amortization........................................................~ O?i~ O ?>�9~ O ?X�6A~ O ?*V]9N Deficit, total............................................................~ ]?�O~ ] ?�~ ] ?~ ] ?c�~ ] ?�~ ] Of~ ]KN 9^91Net income (less deficit), Form 1120-A...........~ ^?hA~ ^?~ ^?�)@~ ^?0@~ ^?ț@~ ^K9^91Net income (less deficit), Form 1120-A...........~ ^?~ ^ ?~ ^ ?~ ^ ?~ ^ ?~ ^ O~ ^K6_9.Net income (less deficit), Form 1120S .......~ _?��~ _?�2A~ _?�~ _?� �~ _?_A~ _K6_9.Net income (less deficit), Form 1120S .......~ _?V~ _ ?0~ _ ?J)Q~ _ ?T;\A~ _ ?VE~ _ O2�-~ _KFR�`�la�`b�Vc�Vd�`e�df�Vg�bh�`i��j�ek�Ll�^m�Nn�Fo�Jp�tq�Z@r��@s��@t�"�u� �v��w���x���y���z���{��|����}���~�e�@� �Q`8IStatutory special deductions, total [6]..................................~ `EC~ `ER~ `EBA~ `Ef p~ `Ei~ `J�;AQ`8IStatutory special deductions, total [6]..................................~ `E6M�~ ` E y~ ` E�~ ` E�~ ` EK~ ` N�~ `J.7La9D Net operating loss deduction....................................~ a?zUf~ a?�0�~ a?~ a?|m~ a?Vxd~ aKtO:ALa9D Net operating loss deduction....................................~ a?>m�~ a ?lf~ a ?�~ a ?z~ a ?\CA~ a Or�~ aKvLb9D Dividends received deduction....................................~ b?rw~~ b?p� A~ b?@~ b?@~ b?@~ bK�@Lb9D Dividends received deduction....................................~ b?A~ b ? �A~ b ?RA~ b ?�$A~ b ?ğA~ b O&�/~ bK�Qc9I Public utility dividends paid deduction..............................~ c?a@~ c?.@~ c?~ c?~ c?~ cKQc9I Public utility dividends paid deduction..............................~ cQ~ c Q~ c Q c ?**~ c Q~ c O&@~ cK^@Od8GIncome subject to tax [7]..............................................dE`A~ dEr~ dE�*�~ dEΟ�~ dEO~ dJROd8GIncome subject to tax [7]..............................................~ dEFU~ d E[3~ d EڼG~ d E�5~ d E"�~ d NQzdJ"UbALe8DTotal income tax before credits [8]................................~ eEzv9~ eEZM~ eEN� ~ eEg$A~ eETw-A~ eJfOLe8DTotal income tax before credits [8]................................~ eE�V~ e Er~ e Ev�!~ e EJ~ e Eg~ e N|eA~ eJƌ�.Rf9J Income tax ...........................................................~ f?�8~ f?pB~ f?.� ~ f?vo(~ f?-:~ fKSNRf9J Income tax ...........................................................~ f?N~ f ?~ f ?y~ f ?� ~ f ?_~ f O~ fK�1�-Jg9B Personal Holding Company tax..................................~ g?@ g?*501 g?*169 g?*914~ g?(@gK*3,606Jg9B Personal Holding Company tax..................................~ g?@ g ?*349~ g ?@@ g ?*656~ g ?Ē@~ g OB@~ gK@1h") Tax from recapture of investment and h?h?h?h?h?hK1h") Tax from recapture of investment and h?h ?h ?h ?h ?h OhKOi9G low-income housing credits [9].................................~ i?@~ i?~ i? i?*276~ i?~ iKOi9G low-income housing credits [9]................................. i?*445 i ?*162 i ?*25 i ?*193~ i ?*@~ i O`@~ iK@Gj9? Alternative minimum tax....................................~ j?r�~ j?`E@~ j?@~ j?~@~ j?@~ jK}@Gj9? Alternative minimum tax....................................~ j?@~@~ j ?�@~ j ?�@~ j ?v@~ j ?@~ j OxRA~ jKX�Mk9EForeign tax credit...................................................~ k?� ~ k?A k?*61 k?*39k?*3,913~ kK@Mk9EForeign tax credit...................................................~ k?<@~ k ?@~ k ?@-@~ k ?`@~ k ?XsA~ k O(�A~ kK�� Hl9@U.S. possessions tax credit.....................................~ l?&�~ l?@~ l?B@~ l?~ l??@~ lK\@Hl9@U.S. possessions tax credit.....................................~ l?@~ l ?@~ l ?x@~ l ?�;@~ l ?�A~ l O@�A~ lK*y=m95Nonconventional source fuel credit...................~ m?Bm?*12,613 m?*70 m?*648 m?*374~ mK=m95Nonconventional source fuel credit...................~ m?@m ?*1,958~ m ?f@~ m ?2@~ m ?@~ m O@~ mK/AFn9>General business credit.......................................~ n?(gSA~ n?0@~ n?߶@~ n?[@~ n?@~ nK@@Fn9>General business credit.......................................~ n?@~ n ?@~ n ?@@~ n ?�@~ n ?@@~ n OhA~ nK SZo9RPrior-year minimum tax credit.....................................................~ o?�~ o?Z@ o?*469~ o?@~ o?ܥ@~ oK\@Zo9RPrior-year minimum tax credit.....................................................~ o?,@~ o ?@~ o ?`H@~ o ?@@~ o ?@~ o O�A~ oKzNpBFTotal income tax after credits [10]...................................~ pL�5�+~ pLֽ$~ pLނ ~ pL'~ pL,A~ pMΛMNpBFTotal income tax after credits [10]...................................~ pLfK~ p LzԹ~ p L~ p L ~ p LnI~ p P\~ pMn�7""q7Footnotes at end of table.vq^n*Estimates should be used with caution because of the small number of sample returns on which they were based.qq q q q q qrrrrrrr#r^**Amount is less than $500.rr r r r r rsssssss�s^�[1] Excludes Foreign Sales Corporations (Form 1120-FSC) and Interest-Charge Domestic International Sales Corporations (Form 1120 IC-DISC).ss s s s s s�t^�[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 tt t t t t t�u^�returns of the acquiring corporations, part-year returns (except those of newly-incorporated businesses), and returns of foreign corporations with income "effectively connected" uu u u u u u�v^�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).vv v v v v vvw^n[3] For purposes of the statistics, gains from regulated investment companies and S corporations are excluded.ww w w w w w�x^�[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 xx x x x x x�y^�"other deductions." The figure shown here excludes amounts in the cost of goods sold, as well as amounts in certain other deductions.yy y y y y y�z^�[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 zz z z z z z�{^�corporation's income subject to tax. Also excludes net long-term capital gain reduced by net short-term capital loss of regulated investment companies.{{ { { { { {�|^�[6] Also includes deductions for dividends paid by regulated investment companies and real estate investment trusts. These deductions are not shown separately.|| | | | | |}^[7] See Footnote 5.}} } } } } }�~^�[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^.law, tax credits could only offset income tax.     �l��������������?��d�� �������������������������������������������������@���^�[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      S�^Krecapture taxes from the Investment Credit, which is the larger of the two.�� � � � � �k�^c[10]Amount for total income tax after credits includes certain other credits, not shown separately.�� � � � � �;�^3NOTE: Detail may not add to totals due to rounding.`�^XSOURCE: IRS, Statistics of Income Bulletin, Summer 2000, Publication 1136 (Rev. 8-2000).�_���������l��F��F����������������������������@��P��F@��F�� ���������������������@�����������������������������������������l����������������������������������������F��F��F��F��F��F��F��F��F���F��F@��F������������������������������������������������������������������������������������������������F��F��F��F��P��F��F��F��F��F��F��F��F��F��F� �F� �F� �F� �F� �2� � � � � � � � ����������������������������������������������������������������������������������������������������������������������������������������� � � �����= ���*!> ��" ������������������������������