� \pJNW  P���( 8B�  dMbP?_"*+�%�����1��courier1'�� MS Sans Serifns SerifPw1'�� MS Sans Serifns SerifPw1'�� MS Sans Serifns SerifPw1'�� MS Sans Serifns SerifPw1j�� HelveticaelveticaerifPw02j0D��0:�04��1j�� HelveticaelveticaerifPw02j0D��0:�0��1j�� HelveticaelveticaerifPw02j0D��0:�0���1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 x�Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?M d���"d���?�?@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 \(#,##0\)@*.+(#,##0" ";#,##0" ";"-- ";@" " " "@# #,##0" ";#,##0" ";"-- ";@" "#,##0"";#,##0"";"--";@""#,##0" ";#,##0" ";"-- ";@" """@-*#,##0" ";\-#,##0" ";"-- ";@" "NK" "@".................................................................."li" "@"................................................................................................"52#,##0" ";\-#,##0" ";"-- ";@" "=:#,##0" ";\-#,##0" ";"-- ";@" "}@".........................................................................................................................."pm" "@"................................................................................................"qn" "@"................................................................................................";8#,##0" ";#,##0" ";"-- ";@" " ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings- �column_numbers- data- H* footnotes#G:Indent0)7 #& #.��Indent3)�##).;#,JW#fs#��#�$�#�$�Indent6)�##.;#JW#!fs#$��#*��#-�"�#�"#�#�#&�#&'#*')7# F)*S#"b*,o#%~,�#��#��#��#�_RIndent9)O###.;#'JW#f s#� !�#�!(�#�(�#�-�#(�-.�#+.#*7#F -Nspanners, stub_lines- Htitles-totals,! ALA25C82BD+ ALA25D82BD, ALA25E82BD* ALA25F82BD,  ALA26082BD,! ALA26182BD, ALA26282BD," ALA26382BD, ALA26482BD,# ALA26582BD, ALA26682BD,$ ALA26782BD, ALA26882BD, ALA26982BD,& ALA26A82BD,' ALA26B82BD, ALA26C82BD, ALA26D82BD,( ALA26E82BD,) ALA26F82BD, ALA27082BD,* ALA27182BD, ALA27282BD, ALA27382BD,, ALA27482BD,  ALA27582BD, ALA27682BD,- ALA27782BD, ALA27882BD, ALA27982BD,. ALA27A82BD, ALA27B82BD,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 � $�C ��C �C 8�C ��C �8��C 8��C 18�C 1��C Q8��C Q8�C a�C a8�C ��C 18�C 1��C 18��C 18�C .��C A�C A8�C 8�C (��C 'Q��C #Q<�C 8�C %��C �C *��C 'Q��C #�<�C ��C �8�C #Q<�C �C %��C ��C �8��C #Q<�C 18�C 18��C +Q��C �<�C Q8�C �<�C .�C .a�C .�������������� style_col_headings� style_col_numbers�  style_data� style_footnotes� style_stub_line� style_stub_lines� style_titles� style_totals�B�������������U} �#�} � �}  �}  � P �l�����t�@��<�<�<<�!�2�(�E�( ���( ;�(� 2�( �<�/ �Z�3�m�3�h�5 �~�9 �r�9 �p�9 �u�< �j�9 �g�< ��< �h�< �g�< �a�< �g�< �w�< �h�<� �j�5 ���<@ �j�<YQTable 4.--Tax Year 1997, S-Corporations, Returns with Real Estate Rental Income, >6by Selected Industrial Divisions and Selected Industry_'W[All figures are estimates based on samples--money amounts are in thousands of dollars]          """"" )All) Agriculture,))) (Item)industries [1]) forestry, and)Mining) Construction) Manufacturing ) )fishing ) ) ) ) ) ) ) ) * + + + + + ,~ -�?~ -@~ -@~ -@~ -@ . 0Number of returns~ 1 A~ 1?@~ 1 o@~ 1M@~ 1@ 24 Gross income~ 1b<�~ 18\ A~ 1�@~ 1T�A~ 1TxA2*4"Real estate rental expenses, total~ 1N�~ 1@~ 1@~ 1L�A~ 1IA26 Advertising~ 7 .@ 7*52~ 72@~ 7\@~ 7Q@8:6Auto and travel~ 7P@ 7*88~ 7@7*2,823~ 7 `@8 6Cleaning and maintenance~ 7�-(~ 7@ 7*99~ 7@~ 7@86 Commissions~ 70@ 7*833 7*34~ 7@~ 7P@;6 Insurance~ 74|A~ 7{@ 7*151~ 7'@~ 7@8)6!Legal and other professional fees~ 7&k4~ 7@ 7*868~ 7̯@~ 7@;6Interest~ 7bE#~ 7@7*4,220~ 7|@~ 7@'@;6Repairs~ 7Fa8~ 7@7*1,283~ 7�6@~ 7@; 6Taxes~ 7�~ 7@{@~ 7@~ 7@@~ 7_@;6 Utilities~ 7�;2A~ 7f@ 7*368~ 7� @~ 7@;6Wages and salaries~ 787*1,116~ 7k@7*16,486~ 7@;6 Depreciation~ 7z~ 7�,@~ 7D@~ 7@@~ 7E@;6Other expenses~ 7~ 7 @~ 7@~ 7@~ 7l@;<44Net gain (less loss) from sales of business property~ 1`@ 1*588~ 1E@~ 1 1*1932= Gain~ 7p@ 7*588~ 7E@~ 7 7*193;= Loss~ C~ 7~ 7~ 7~ 7; �l�5!�s�5"�n�<@#�m�<$�q�:%���/&�h�/'-i�/ (�F�()�W�(*�M�(�+�x�(,<D�(-2�(.�<�//�Z�30 �m�31 �h�52 �~�93 �q�94 �m�95 �t�<6 �i�97 �e�<8 �}�<9 �e�<: �c�<; �a�<< �e�<�= �n�<> �h�<@? �j�53 >+Net income (less deficit) from partnerships 1 1 1 1 1 2!4 and fiduciaries~ !1$?A~ !1o@~ !1@~ !1@~ !1@!2"= Income~ "7V=~ "7ڱ@"7*11,277~ "7@~ "7@";#= Deficit~ #C��#C*4,317#C*7,600~ #C~ #C�#;4$4,Real estate rental net income (less deficit)~ $1*0�~ $1f@~ $1@~ $1` @~ $1�A$8%= Income~ %7\~ %7Pt@~ %7�@~ %7s@~ %7 2A%;&= Deficit~ &Cy�~ &Ck~ &C%~ &C~ &C�&;'?'@'@'@'@'@';()()+(A#Finance, insurance, and real estate(A(B))Transportation)) Wholesale)))))) *(Item*) and public*) and retail *)Total*) Real estate*)Services+) utilities +)trade+)+)+),),),),),)-*-+-+-+-+-+.,~ .-@~ .-@~ .- @~ .-"@~ .-$@../0Number of returns~ /1@~ /1@~ /1P�A~ /1A~ /1@@/204 Gross income~ 01 A~ 01ގ8~ 01E,~ 01f�~ 016�:02*14"Real estate rental expenses, total~ 11�A~ 11N�%~ 11 mA~ 11b�~ 11%A1226 Advertising~ 27@~ 27�@~ 27L@~ 27` @~ 27@@282:36Auto and travel 37*454~ 37@~ 37h@~ 37�@~ 37@38 46Cleaning and maintenance~ 470@~ 47_@~ 47T�"A~ 47H"A~ 47@4856 Commissions 57*837~ 57w@~ 57p@~ 570B@~ 57{@5;66 Insurance~ 67@~ 67@~ 67D�A~ 67hCA~ 67-@68)76!Legal and other professional fees~ 77N@~ 77|@~ 77r1~ 77Xm(A~ 77@@7;86 Interest ~ 872@~ 87@~ 87W ~ 87~ 87P:A8;96Repairs~ 97N@~ 97@~ 97 �(A~ 97~a0~ 97*@9; :6Taxes~ :7@~ :7�4@~ :7Z1t~ :7vr~ :7@:;;6 Utilities~ ;7@~ ;7@<@~ ;7JA~ ;7SA~ ;7@;;<6Wages and salaries~ <7~@~ <7|@~ <7�-0~ <7N0~ <7r@<;=6 Depreciation~ =7@~ =7�@~ =7n/�~ =7�~ =7A=;>6Other expenses~ >7@@~ >7HaA~ >7m~ >7p�:A~ >7�-@>;<?44Net gain (less loss) from sales of business property~ ?1pp�?1*2,560~ ?1@~ ?1Ђ@ ?1*954?2@�,�<A�l�<B�f�5@C�s�5D�n�<E�h�<F�k�9G���/H�h�/Ii�JF��K�F�L���&M��@(N�?/O�V3@= Gain~ @7@7*2,769~ @7@@~ @7@@ @7*954@;A= Loss~ ACpp~ AC@j~ AC~ AC~ A7A;3B>+Net income (less deficit) from partnershipsB1B1B1B1B1B2C4 and fiduciaries~ C1.@~ C1@i~ C1ķA~ C1�A~ C1@C2D= Income~ D7ٵ@~ D72@~ D7)A~ D7ԉ(A~ D7`@D;E= Deficit EC*684~ ECe~ ECW~ EC~ ECvE;4F4,Real estate rental net income (less deficit)~ F1 @~ F1h�A~ F12~ F1F�~ F1sAF8G= Income~ G7Т@~ G7`�A~ G7I ~ G7n�~ G7�9AG;H= Deficit~ HCU~ HC�~ HCs�~ HCw�~ HCH;IDIEIEIEIEI#I$JFJ$J$J$J$J$J$qKHi*Estimate should be used with caution because of the small number of sample returns on which it is based.K$K$K$K$K$K$ULHM[1] Includes nature of business not allocable, which is not shown separately.L%L%L%L%L%;MH3NOTE: Detail may not add to total due to rounding.RNGJSOURCE: IRS, Statistics of Income Bulletin, Publication 1136, Spring 2000.OI= �X/�"> ����?�?�?�?mTq�wD�V�BD�V?\XT0�|0T���0\XT|0|0ax\XT0s��w0r�w0s�X�X��UwP��qq     ��"