\pjnwill00 f B~ 37,BXn<e& !8NTe{ Q׾Or/;CVg{n.n.n.!.<nJ.Xesn.n.n. B  MbP?_"*+% @=@>1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1 xArial1 xArial1 Arial1 Arial1jx HelveticaelveticaBw02j0D :0}&?'?(?)?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+(#,##0" ";\-#,##0" ";\-\-" ";@" "a^@"..........................................................................................."gd\ \ \ @"..........................................................................................."ol\ \ \ \ \ \ \ @"..........................................................................................."\(#\)\ \ \ \ \ \ \ @}\ \ \ \ \ \ \ @"............................................................................................................"\ \ \ \ \ \ \ @"................................................................................................................." \ \ \ \ @ ##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 a! C ! C &a!<C "q! C &a!<C "q!(C a!8C  8C  (C !8C "8C  8C "8C "8C  (C  (C !8C  (C "8C  (C (C (C # C # C "8C "8C #8C #8C "8C  C  C "8C (C (C  C  C !8C !8C "8C  (C "8C  C "8C  C  C #8C  C !8C  C  C #(C #(C #(C #(C #(C #(C  (C  C  C "8C "q!C a! C !(C #(C #!C a!(C a!(C &8C &8C &8C &8C &8C &8C &8C &8C 8C &8C &8C 8C 8C 8C 8C 0C &8C &8C &8C &8C & C &!C & C &#  Col Number  Stub lines Stub lines reg Stub lines totals Styles DataU} Da}  Da} Da} I Da}  Da} HDa} Da B##l%##[@ #@n# @#@#@#@%#@ #@ #l@ #@e #@l #@#@#@ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @vnTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income  HMEand Total Net Income, by Industrial Division, Sector, and Major Group H_W[All figures are estimates based on samples--money amounts are in thousands of dollars] - &'+i#Raw materials and energy productioniiiiib W O O O OOOOOWOOOO&.)3d+Agriculture, forestry, fishing, and huntingeef), W O O O OOOOOWOOOO( )All)))))Support )* W O O O OOOOOWOOOO +Item) industries )Total)))Forestry)activities and)* W O O O OOOOOWOOOO+)) )Total) Agriculture )and )fishing,)Mining, Utilities W O O O OOOOOWOOOO-. ) )) production)logging) hunting, )  ,  W O O O OOOOOWOOOOPPPPPPPPP P!P"P / 0 0 1 0 1 1 and trapping 0 2 W O O O O O O O O W O O O O P P P P P P P P P P !P "P -~ 3?~ 3@~ 3@~ 3@~ 3@~ 3@~ 4@~ 4 @ -  Number of returns~ Qe~ Q@~ Q G@~ Q@~ Q]@~ Q@~ QD@~ RL@ -  Number of shareholders~ S|~ Sp@~ S@~ S@~ S~@~ SX@~ S@~ T@ - + !#Income and deductions from a trade  S S S S S S S T - ! or business:SSSSSSST - ]Total receipts [1]S,A~ S ~ SfJ~ S#~ Sn~ Sz$\~ S2~ T{ - "Business receipts5gkA~ 5^ ~ 5>~ 5^p~ 51PA~ 5&M~ 5FI{~ 6ްs - 2#* Interest on Government obligations:55555556 - $ State and local~ 53~ 5@@~ 5i@~ 5@5*1,595~ 5 @~ 5p@~ 60@ - #"Net gain, noncapital assets~ 5.ao~ 5A~ 5`A~ 5A~ 5]@~ 5@~ 5JA~ 6@ - "Other receipts~ 5fB ~ 5Fx~ 5FA~ 5O~ 5`Z@~ 5|A~ 5>(~ 6@ -  Total deductionsS`A~ SU ~ Sr~ S&~ S~ S60~ SQI~ Tm - "Cost of goods sold5(A~ 5u~ 5BJ~ 5tJ~ 5暕~ 5j~ 5J7~ 6 O -  "Compensation of officers~ 5~ 501A~ 5x(A~ 5 ~A~ 5@~ 5,A~ 5`?A~ 6@ - "Salaries and wages~ 5]9~ 5~ 5>~ 5g~ 5A~ 53~ 5l$A~ 6P@ - "Repairs~ 5lp~ 5(?~ 5>3~ 5A~ 5xA~ 5 A~ 5mA~ 6@ - " Bad debts~ 53~ 5@~ 5@~ 5@5*2,916~ 5y@~ 5<@~ 6 @ - &"Rent paid on business property~ 5n' ~ 5W5A~ 5nD~ 5e,A~ 5@@~ 5haA~ 5 A~ 6@ - " Taxes paid~ 5b] ~ 5@~ 5.Z'~ 52A~ 5@~ 5A~ 5A~ 6G@ - " Interest paid~ 5.3~ 5+A~ 5#~ 5A~ 5h@~ 5@~ 5 A~ 61@ - " Amortization~ 5X~ 5@~ 5@@~ 55@~ 5Ȓ@~ 5@~ 5@~ 6R@ - " Depreciation~ 5~ 5PZ @? @ " Depletion~ 5wA~ 5@ 5*1,539 5*1,357~ 5f@ 5--~ 5]@~ 6@ - !" Advertising~ !5&~ !5A~ !55A~ !57@~ !5ئ@~ !5{@~ !5@~ !6d@! -! ."#& Pension, profit-sharing, stock "5"5"5"5"5"5"5"6" -" $#$ bonus, and annuity plans~ #5(~ #5@~ #52@~ #5D@~ #5@~ #5@~ #5@~ #6@# -# !$"Employee benefit programs~ $59~ $5iA~ $5A~ $5pE@~ $5@~ $5@@~ $5 b@~ $6N@$ -$ #%"Net loss, noncapital assets~ %5A~ %5@~ %5@~ %5`@ %5-- %5* 39~ %5@ %6--% -% &"Other deductions~ &5=90~ &5-~ &5r~ &5. $~ &5A)~ &5j\C~ &5Nc~ &64@& -& ,' $Total receipts less total deductions~ 'SF'~ 'S-~ 'S-~ 'S^i~ 'S A~ 'SF+~ 'Sl~ 'T> A' -' "(!Net income (less deficit) (S(S(S(S(S(S(S(T( -( #)% from a trade or business~ )S:}'~ )S]~ )SR~ )SOh~ )SA~ )S%A~ )S:k~ )TP+ A) -) *" Net income~ *5n(~ *5s ~ *5~ *5j~ *5n A~ *5o-~ *5fn~ *6px A* -* +"Deficit~ +5OA~ +5X@~ +5y@~ +5`@~ +5@~ +5x@~ +5`@+6*10,661+ -+ (,! Portfolio income (less deficit) ,5,5,5,5,5,5,5,6, -, &-% distributed to shareholders~ -S ~ -S~~ -SA~ -SA~ -S@8@~ -S`@~ -S&J~ -ThA- -- ."Dividend income~ .55A~ .5pu@~ .5@~ .5@ .5*601~ .5@~ .5I@~ .6@. -. /"Interest income~ /5.&~ /5A~ /5РA~ /5DA~ /5@@~ /5@g@~ /5jA~ /6@/ -/ 0$Royalty income~ 05 ~ 05Х@~ 05E@~ 05@ 05*628 05--~ 05 @ 06--0 -0 +1## Net short-term capital gain 15151515151515161 -1 2$ (less loss)~ 25x&A~ 25@~ 25x~ 250@ 25*10925*-3,411~ 25@~ 26h2 -2 *3#" Net long-term capital gain 35353535353535363 -3 4$ (less loss)~ 45 p ~ 45X~ 45 A~ 45@45*37,641~ 45B@~ 45N4~ 46A4 -4 $5"Other portfolio income (net)~ 55A~ 55>@~ 55@55*5,330 55*290~ 551~ 55Њ@ 56--5 -5 &6!Real estate rental net income 65656565656565666 -6 7% (less deficit)~ 7Sr~ 7ShqA~ 7SPMA~ 7S@~ 7S@~ 7S@~ 7S @~ 7T7 -7 8" Net income~ 85~ 85?A~ 85A~ 85@85*1,130~ 85@~ 85U@~ 86@8 -8 9"Deficit~ 95}A~ 95ʹ@~ 95R@95*3,774 95*59 95*175~ 95D@~ 96@@9 -9 ":!Net income (less deficit) :5:5:5:5:5:5:5:6: -: %;% from other rental activity~ ;Sp1A~ ;S@~ ;S@~ ;S@ ;S*728;S*5,876~ ;S@ ;T*133; -; <" Net income~ <5\H~ <5@~ <5@~ <5@ <5*728<5*6,072~ <5@ <6*133< -< ="Deficit~ =5 @ =5*270 =5*203~ =5@ =5-- =5*196~ =5P@ =6--= -= >\Total net income~ >U8f5~ >U)~ >U^~ >U~ >UA~ >U)A~ >Un~ >V"A> -> "?_Footnotes at end of table.????????? -? @ l@%A @B p@ C @nD @E @F @G @%H @I @J @K @eL @lM @N @O @P @}Q @}R @{S @{T @}U @V @W @X @Y @Z @[ @T\ @] @^ @_ @v@nTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income @ -@ XAPand Total Net Income, by Industrial Division, Sector, and Major Group--ContinuedA -A _BW[All figures are estimates based on samples--money amounts are in thousands of dollars]BBBBBBBBB -B  C( CbGoods productionCcCcCcCcCcCcCcC -C D(D7Dd ConstructionDeDeDeDd ManufacturingDeDeD -D E(E9E:E; Building, E:E;SpecialE:E:E7BeverageE -E  F+Item F)Total FjTotalF) developing, F)Heavy F)trade FjTotal F)FoodF, and tobaccoF -F G(G<GqG) and general G) constructionG) contractorsGqG) manufacturingG,productG -G H/H0H0H1 contractingH0H=H=H1H> manufacturingH -H I-~ I?"@~ I?$@~ I?&@~ I?(@~ I?*@~ I?,@~ I?.@~ I@0@I -I JNumber of returns~ JSA~ JSȍ A~ JS7@~ JS@~ JSp@~ JS@@~ JS)@~ JT@J -J K Number of shareholders~ KSV"~ KS`%A~ KSA~ KS@~ KSA~ KS} A~ KS@~ KTĥ@K -K +L!#Income and deductions from a trade LSLSLSLSLSLSLSLTL -L M! or business:MSMSMSMSMSMSMSMTM -M N]Total receipts [1]NS}A~ NSR],Q~ NSq$~ NS ~ NS$"~ NS~b~ NS& ~ NTVN -N O"Business receiptsO5j@A~ O5LP~ O5j#~ O5^d ~ O52!~ O5a~ O5 ~ O6RsO -O 2P#* Interest on Government obligations:P5P5P5P5P5P5P5P6P -P Q$ State and local~ Q5 A~ Q5@~ Q5@~ Q5@~ Q5@@~ Q5:@~ Q5@~ Q6@Q -Q #R"Net gain, noncapital assets~ R503A~ R5(_A~ R5 @~ R5& A~ R5`A~ R5N)A~ R5@~ R6@R -R S"Other receipts~ S5f~ S5;~ S5Vi~ S5x$~ S5 (A~ S5~ S5 A~ S6@S -S T Total deductionsTSlA~ TSK~ TSY"~ TSƑ ~ TS~ TSFZ~ TSN ~ TTnʅT -T U"Cost of goods sold~ U5jU~~ U5T;~ U5~<~ U5b`~ U5J~ U52B~ U5u~ U6tNAU -U  V"Compensation of officers~ V5B%~ V5Ju~ V5~ V5&;~ V5v~ V5~ V5#'~ V6@V -V W"Salaries and wages~ W5 ~ W5~ W5>~ W58h~ W5.O~ W5 ~ W5Ѩ~ W6/$AW -W X"Repairs~ X5r~ X5lL~ X5 mA~ X5A~ X5%A~ X5v~ X5 A~ X6 @X -X Y" Bad debts~ Y54-A~ Y5@A~ Y5 h@~ Y5 @~ Y5BA~ Y5s"A~ Y5l@~ Y6 @Y -Y &Z"Rent paid on business property~ Z59"~ Z5~ Z5֒5~ Z5΢;~ Z5~ Z5aRA~ Z5DA~ Z6@Z -Z [" Taxes paid~ [5?~ [5:R~ [5T~ [5F$A~ [52(~ [5~"~ [5L"~ [6 A[ -[ \" Interest paid~ \5p~ \5;@A~ \5\/A~ \5HA~ \5t(A~ \5$~ \5A~ \6@\ -\ ]" Amortization~ ]5A~ ]5[@~ ]5F@~ ]5@~ ]5@=@~ ]5yA~ ]5\@~ ]6@] -] ^" Depreciation~ ^5=F~ ^5{ ~ ^5X'A~ ^5z@N~ ^5l~ ^58~ ^5,T*A~ ^6@ A^ -^ _" Depletion~ _5@~ _5@~ _5p@~ _5@_5*1,706~ _5@ _5--~ _6@_ -_ ` l@%a @b @c @nd @e @f @g @%h @i @j @k @el @lm @n @o @p @}q @}r @{s @{t @}u @v @w @x @y @z @{ @T| @} @~ @ @`" Advertising~ `5-~ `5|,A~ `5(A~ `5@~ `5 Y!A~ `5sNA~ `5)A~ `6̰A` -` .a#& Pension, profit-sharing, stock a5a5a5a5a5a5a5a6a -a $b$ bonus, and annuity plans~ b5V~ b5NC~ b5#A~ b5A~ b5T!A~ b5 s~ b5HA~ b6@@b -b !c"Employee benefit programs~ c5~ c5֤~ c5+ A~ c5A~ c5^o~ c5.~ c5PUA~ c6l@c -c #d"Net loss, noncapital assets~ d5`@~ d5V@~ d5@~ d5 @~ d5 @~ d59@~ d5@@ d6* 438d -d e"Other deductions~ e5 ~ e5r~~ e5j~ e5=A~ e5~ e5N\~ e5꽤~ e6 Ae -e ,f $Total receipts less total deductions~ fS.t ~ fS:~ fS~ fSxDA~ fS6~~ fSr~ fSR7~ fTt!Af -f "g!Net income (less deficit) gSgSgSgSgSgSgSgTg -g #h% from a trade or business~ hS ~ hS5~ hS.~ hSO~ hS.}~ hS~ hSr~ hT#h -h i" Net income~ i5ޅ! ~ i5#@~ i5v~ i5~ i5T~~ i5b~ i5~ i6#i -i j"Deficit~ j5A~ j5A~ j5xA~ j5@c@~ j5@~ j5JA~ j5۶@~ j6@@j -j (k! Portfolio income (less deficit) k5k5k5k5k5k5k5k6k -k &l% distributed to shareholders~ lS/|~ lS>~ lSr~ lS7A~ lS~+~ lSr~ lSA~ lT`N@l -l m"Dividend income~ m5A~ m5p|@~ m5@U@~ m5`@~ m5@~ m5XA~ m5Q@~ m6ڣ@m -m n"Interest income~ n5~ n5>B~ n5|"A~ n58eA~ n5A~ n5AH~ n5=@~ n6@n -n o$Royalty income~ o5`P@~ o5~@~ o5py@~ o5@o5*2,151~ o5@~ o5@~ o6?o -o +p## Net short-term capital gain p5p5p5p5p5p5p5p6p -p q$ (less loss)~ q5@~ q5@@~ q5@~ q5Ƭ@~ q5@~ q5~ q5$~ q6Rq -q *r#" Net long-term capital gain r5r5r5r5r5r5r5r6r -r s$ (less loss)~ s5~ s5g~ s5H~ s5@~ s5lA~ s5t~ s5XAA~ s6@s -s $t"Other portfolio income (net)~ t52@~ t5@~ t5_@t5*1,260 t5*413~ t5@~ t5e@~ t69@t -t &u!Real estate rental net income u5u5u5u5u5u5u5u6u -u v% (less deficit)~ vStA~ vSA~ vSx+A~ vS&@~ vS*@~ vS@~ vST@~ vT@v -v w" Net income~ w5A~ w5B A~ w5;A~ w5:@~ w5@~ w5P<@~ w5@~ w6͸@w -w x"Deficit~ x5M@~ x5 @~ x5@~ x5@~ x5@~ x5@~ x5@~ x6I@x -x "y!Net income (less deficit) y5y5y5y5y5y5y5y6y -y %z% from other rental activity~ zS@~ zS@j@~ zS@~ zS@~ zS@~ zS@@~ zSb@zT*3,974z -z {" Net income~ {5@~ {5@~ {5@~ {5@~ {5b@~ {5@~ {5<@{6*4,837{ -{ |"Deficit~ |5@~ |5Ҩ@|5*1,465~ |5@@~ |5X@~ |5@~ |5@[@~ |6@| -| }\Total net income~ }UH~ }U2~ }UD~ }UKGA~ }U>m~ }U8 ~ }Uq~ }V#A} -} "~_Footnotes at end of table.~~~~~~~~~ -~ vnTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income  -  l@% p@  @ @n @ @ @ @% @ @ @ @e @l @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @XPand Total Net Income, by Industrial Division, Sector, and Major Group--Continued - _W[All figures are estimates based on samples--money amounts are in thousands of dollars] -  ( #iGoods production--continuediiiiiib - (!dManufacturing--continued eeeeeee - () Textile mills9) Leather and.)) Printing ) Petroleum , -  +Item) and textile)Apparel )allied )Wood )Paper) and related)and coal,Chemical - () product mills, manufacturing)product)product, manufacturing)support )products, manufacturing - /11> manufacturing> manufacturing11 activities> manufacturing> - -~ J1@~ J2@~ J3@~ J4@~ J5@~ J6@~ J7@~ K8@ - Number of returns~ S@~ S@~ Sq@~ S@~ S@~ SR@~ S`t@~ TZ@ -  Number of shareholders~ Sʷ@~ SK@~ S0@~ S+@~ S@~ S@~ S(@~ T@ - +!#Income and deductions from a trade SSSSSSST - ! or business:SSSSSSST - ]Total receipts [1]~ SRa_~ S%~ Sl~ SrM~ Sf~ Sͮ~ S&~ T - "Business receipts~ 5 Q~ 5F~ 5il~ 5~ 5֪~ 59~ 5|KA~ 6~ - 2#* Interest on Government obligations:55555556 - $ State and local~ 5@~ 5@ 5*535~ 5@~ 5@~ 51@ 5*387~ 6\@ - #"Net gain, noncapital assets~ 5T@~ 5@@~ 5e@~ 5@~ 5@~ 5P@~ 5`@~ 68@ - "Other receipts~ 5p A~ 5A~ 5h@~ 5A~ 5`F@~ 5P+A~ 5f@~ 61A -  Total deductions~ Sro'~ S2ݞ~ SRd~ Sqx~ S~ S.<~ S~ UW~ UhA~ Ud:A~ UV0A~ U2~ UA~ V^ - "_Footnotes at end of table. - vnTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income  - XPand Total Net Income, by Industrial Division, Sector, and Major Group--Continued -  l@%! @ @ @n {@ @ @ @% @ @ @ @e @l @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @_W[All figures are estimates based on samples--money amounts are in thousands of dollars] -  ( #iGoods production--continuediiiiiib - (!dManufacturing--continued eeeeeee - ())))))) Electrical , - () Plastics and) Nonmetallic )Primary ) Fabricated))Computer) equipment,,Transportation -  +Item)rubber )mineral)metal  )metal) Machinery)and electronic)appliance, and, equipment - ()products)products, manufacturing)products, manufacturing)products) component , manufacturing - /> manufacturing> manufacturing1> manufacturing1> manufacturing1 manufacturing> - -~ A9@~ A:@~ A;@~ A<@~ A=@~ A>@~ A?@~ B@@ - Number of returns~ Q@~ Q@~ Q֠@~ Q@~ Q@~ Q@~ Qd@~ Rt@ -  Number of shareholders~ S@~ S@~ S@~ Sj@~ S@~ S@~ S@~ T@ - +!#Income and deductions from a trade SSSSSSST - ! or business:SSSSSSST - ]Total receipts [1]~ S^~ S ~ S[~ Sa~ SBڿ~ SV~ S$}oA~ TF - "Business receipts~ 5nK~ 5~ 52"|~ 5]~ 5n7~ 5~ 5~ 6 8 - 2#* Interest on Government obligations:55555556 - $ State and local~ 5@~ 5@~ 5@~ 5@~ 5@~ 5M@~ 5@~ 6@ - #"Net gain, noncapital assets~ 5@~ 58@~ 5@~ 5A~ 5 @~ 5@~ 5@~ 67@ - "Other receipts~ 58cA~ 5@~ 5@Z@~ 5lA~ 5@A~ 5@@~ 5@~ 6A -  Total deductions~ S ~ S"~ SI~ S~ SVp0~ SҖ~ Sj~ T. - "Cost of goods sold~ 5֚i~ 5~ 56~ 5BG ~ 5~ 5g~ 5A~ 6b} -  "Compensation of officers~ 5*A~ 5pA~ 5A~ 5~ 5].A~ 5!A~ 54A~ 63A - "Salaries and wages~ 5Zg~ 5&9~ 5@'A~ 52V~ 5m~ 5u6A~ 56A~ 6Z I - "Repairs~ 5@~ 5@~ 5`@~ 5A~ 5@~ 5@~ 5`8@~ 6@ - " Bad debts~ 5y@~ 5@~ 5;@~ 5@~ 5@~ 5K@~ 5@~ 6&@ - &"Rent paid on business property~ 5A~ 5H A~ 5@~ 52~ 5hA~ 50A~ 5{A~ 684A - " Taxes paid~ 5!A~ 5A~ 5A~ 5Zz[~ 5@5 A~ 5WA~ 5_A~ 68KA - " Interest paid~ 5dA~ 5@~ 5/A~ 5T #A~ 5A~ 5p@~ 5@~ 6(KA - " Amortization~ 5@~ 5@~ 56@~ 5`F@~ 5@~ 5@~ 5@~ 6o@ - " Depreciation~ 5;6~ 5A~ 5A~ 5[m~ 5x"~ 5hA~ 5bA~ 6pA - " Depletion~ 5@@~ 5@ 5-- 5-- 5--~ 5Z@~ 5L@ 6-- - " Advertising~ 5>A~ 5@~ 5@~ 5TXA~ 5iA~ 5PA~ 5H A~ 6@ -  l@% @ @ @n @ @ @ @% @ @ @ @e @l @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @.#& Pension, profit-sharing, stock 55555556 - $$ bonus, and annuity plans~ 5P@~ 5@~ 5`N@~ 5 A~ 5A~ 5;@~ 55@~ 6@ - !"Employee benefit programs~ 5dA~ 5A~ 5vA~ 54~ 5'A~ 5>@~ 5eA~ 6FA - #"Net loss, noncapital assets~ 5@ 5* 2545*1,237~ 5@~ 5@~ 5@~ 5@~ 6@ - "Other deductions~ 5W~ 5tL'A~ 5X$A~ 52o~ 53A~ 5-A~ 5].A~ 6j,A - , $Total receipts less total deductions~ S~ SF~ S9~ SRD~~ Si~ Se~ SY~ TEn - "!Net income (less deficit) 55555556 - #% from a trade or business~ S^~ SF~ S9~ S|~ S~ SZge~ SPL6A~ Tf;A - " Net income~ 5~ 5&F~ 5.9~ 5&~~ 5~ 5e~ 5,Z~ 6o - "Deficit~ 5f@~ 5@5*2,832~ 5@h@~ 5@5*6,609~ 5w@~ 6@ - (! Portfolio income (less deficit) 55555556 - &% distributed to shareholders~ SA~ S@E@~ SP@~ S:K~ ST?A~ SA~ S'@~ T1 - "Dividend income~ 5@~ 5h@~ 5@~ 55@~ 5h@~ 5@~ 5@~ 6.@ - "Interest income~ 5PX@~ 5 @~ 5@~ 5X A~ 5`k@~ 5@~ 5@~ 6 @ - $Royalty income~ 5@~ 5@X@~ 5u@~ 5<@~ 5M@~ 5@~ 5[@~ 6w@ - +## Net short-term capital gain 55555556 - $ (less loss)~ 5@f~ 5@~ 5R@~ 5@~ 5|@~ 5@~ 5Z@~ 6* - *#" Net long-term capital gain 55555556 - $ (less loss)~ 5g@~ 5@~ 50@~ 5<=~ 5d]A~ 5P5A~ 5@|@~ 6|-&A - $"Other portfolio income (net) 5*76~ 5I@~ 5R~ 5o@~ 5=@ 5*423~ 5,~ 6&@ - &!Real estate rental net income 55555556 - % (less deficit)~ S@~ S@~ S@~ S@@~ S@~ S@~ SD@~ T @ - " Net income~ 5ʾ@~ 5@~ 5ҷ@~ 5@@~ 5@~ 5@~ 5@~ 6Ϻ@ - "Deficit~ 5`{@~ 5^@~ 5J@~ 5X@~ 5x@ 5-- 5*462~ 6x@ - "!Net income (less deficit) 55555556 - %% from other rental activity~ Sp@~ Sh@~ S@~ S@~ S@S*1,519~ S@~ T@ - " Net income5*1,288~ 50q@5*3,518~ 5U@~ 5@5*1,520~ 5@~ 6}@ - "Deficit~ 5u@~ 5S@~ 5`g@ 5*933 5*248 5*1 5--~ 6h@ - \Total net income~ UFb~ U3J~ U>>~ U~ U~ U}~ UJ`~ VV; - "_Footnotes at end of table. - vnTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income  - XPand Total Net Income, by Industrial Division, Sector, and Major Group--Continued -  l@%! @ @ @n @ @ @ }@% @  @  @  @e  @l  @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @_W[All figures are estimates based on samples--money amounts are in thousands of dollars] -  C #iGoods production--continuedi0b(Distribution and transportation of goodsccccc - D dManufacturing--continuedf)"dWholesale and retail tradeeeee - D) Furniture) )Total)dWholesale tradeef8 Retail trade -  EItem) and related) Miscellaneous ) )Total ))Durable) Nondurable, - D)products) manufacturing)))Total  )goods )goods,Total  Z /> manufacturing111111> - -~ A@@~ AA@~ AA@~ AB@~ AB@~ AC@~ AC@~ BD@ - Number of returns~ S@~ S@~ SA~ S([A~ S@~ S@~ S @~ T`A -   Number of shareholders~ S@~ S@~ Sξ'~ S-!A~ SA~ Sp @~ S@~ TVA  -  + !#Income and deductions from a trade  5 5 5 5 5 5 5 6  -   ! or business: 5 5 5 5 5 5 5 6  -   ]Total receipts [1]~ S%~ S SKiA SgA~ S@r~ S6~ SEJ; T岄A  -   "Business receipts~ 5jd~ 5:K 5,1A 5S4A~ 56xq~ 5W6~ 5x: 6CA  -  2#* Interest on Government obligations:55555556 - $ State and local~ 58@~ 5 @~ 5 A~ 5A~ 5@*@~ 5@~ 5@~ 6"@ - #"Net gain, noncapital assets~ 5@~ 5@~ 5Px;A~ 5C~ 5L"A~ 5dA~ 58%A~ 6xA - "Other receipts~ 5F@~ 5A~ 5Z ~ 5>c~ 5z~ 5~ 5sr~ 6 -  Total deductions~ S*e~ S)SbfASp A~ SZm~ S=4~ SI9T;HA - "Cost of goods sold~ 5v!~ 5:5?A5A~ 5Y~ 58)~ 5}0~ 6R_s -  "Compensation of officers~ 5bA~ 5RV~ 5LH~ 56>~ 5op~ 5x-VA~ 5 ~ 6X - "Salaries and wages~ 5N-A~ 5V~ 5 ~ 5~ 5^[~ 5~ 5](~ 6R1  - "Repairs~ 5@~ 5;A~ 55~ 5~ 5{`~ 5N5,~ 5@#*A~ 6_ - " Bad debts~ 5@~ 5@*@~ 5.c~ 57A~ 5l(A~ 5\%A~ 5|A~ 6=+ - &"Rent paid on business property~ 5hA~ 5A~ 5gt~ 5K~ 5#~ 5zٙ~ 5~ 6"Cs - " Taxes paid~ 5A~ 5$A~ 5C~ 5+~ 5d~ 5&Y~ 5~ 6RS - " Interest paid~ 50@~ 5,A~ 5"~ 5~ 5~ 5\;A~ 5f]~ 6s - " Amortization~ 5@~ 5@~ 5X"~ 5A~ 5P A~ 5@~ 5` A~ 6,A - " Depreciation~ 5xKA~ 5dtA~ 5.s~ 5.<~ 5~ 5 "=A~ 5f ]~ 6 - " Depletion 5--~ 5t@~ 5x@~ 5@@~ 5 @5*5,825~ 5$@6*9,022 - " Advertising~ 5A~ 5\A~ 5h~ 5>]~ 5~ 5J~ 5*D~ 6 - .#& Pension, profit-sharing, stock 55555556 -   l@%! @" @# @n$ @% @& @' @%( @) @* @+ @e, @l- @. @/ @0 @}1 @}2 @{3 @{4 @}5 @6 @7 @8 @9 @: @; @T< @= @> @? p@ $ $ bonus, and annuity plans~ 5i@~ 5SA~ 5@A~ 5hs~ 541A~ 5n(~ 5A~ 6^.  -  !!"Employee benefit programs~ !5@~ !5hA~ !54~ !5 ~ !5'p~ !5BA~ !5r'A~ !6o! -! #""Net loss, noncapital assets "5* 681~ "5@~ "5` @~ "5'@~ "5@~ "5 @~ "5@~ "6@" -" #"Other deductions~ #5+*A~ #5~ #5 ~ #5B ~ #5G~ #5g~ #5vC~ #6 # -# ,$ $Total receipts less total deductions~ $S5~ $S* ~ $SU ~ $SR~ $S&y~ $S@eA~ $S&~ $TVU[$ -$ "%!Net income (less deficit) %5%5%5%5%5%5%5%6% -% #&% from a trade or business~ &S*A~ &S~ &S ~ &S~~ &St~ &SQ~ &SǼ~ &TQX& -& '" Net income~ '55~ '5G~ '5 ~ '5R~ '5l~ '5bo~ '5~ '6ai' -' ("Deficit (5* 935~ (5`f@~ (5.,~ (5t*~ (5RA~ (5p;A~ (54A~ (6|A( -( ()! Portfolio income (less deficit) )5)5)5)5)5)5)5)6) -) &*% distributed to shareholders~ *S@~ *S"A~ *Sv~ *Sz~ *SE~ *Sl~ *S^~ *Tzx* -* +"Dividend income~ +5@~ +5!@~ +5 A~ +58A~ +5@~ +5@~ +5@~ +60@+ -+ ,"Interest income~ ,5@@~ ,5]@~ ,5:t~ ,5h~ ,5L(A~ ,5A~ ,5nA~ ,6@+A, -, -$Royalty income~ -5A@~ -5y@~ -5@~ -5p@~ -5`<@~ -5`@~ -5`@~ -6 L@- -- +.## Net short-term capital gain .5.5.5.5.5.5.5.6. -. /$ (less loss) /5*167~ /5~ /5 @~ /5@R@~ /5@~ /50~ /5@~ /6@@/ -/ *0#" Net long-term capital gain 05050505050505060 -0 1$ (less loss)~ 15@~ 15`A~ 15n~ 15v`~ 15ӳ~ 15L~ 15g~ 161 -1 $2"Other portfolio income (net)~ 25@~ 25@~ 25@~ 25@~ 25@~ 25q@~ 25@~ 26n@2 -2 &3!Real estate rental net income 35353535353535363 -3 4% (less deficit)~ 4S @~ 4S@~ 4SwA~ 4ShA~ 4SpA~ 4S`@~ 4S0}@~ 4T(A4 -4 5" Net income~ 55 @~ 55S@~ 55h@A~ 55A~ 55XA~ 55q@~ 55_@~ 56A5 -5 6"Deficit 65--~ 65`a@~ 65@~ 65@6@~ 65@~ 65q@~ 65,@~ 66@6 -6 "7!Net income (less deficit) 75757575757575767 -7 %8% from other rental activity 8S--~ 8SV@~ 8SF A~ 8SA~ 8S9@~ 8SP6@~ 8S@~ 8TN@8 -8 9" Net income 95--~ 95p@~ 95f A~ 95{A~ 95@~ 95u@~ 95@~ 96@@9 -9 :"Deficit :5--~ :5a@~ :5@~ :5@~ :5@:5*1,015 :5*430~ :6d@: -: ;\Total net income~ ;Up7~ ;U~ ;U ~ ;Uj ~ ;U-r~ ;UBc+~ ;U^F~ ;VbzT; -; "<_Footnotes at end of table.<<<<<<<<< -< v=nTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income = -= X>Pand Total Net Income, by Industrial Division, Sector, and Major Group--Continued> -> _?W[All figures are estimates based on samples--money amounts are in thousands of dollars]????????? -? @ l@%A @B @C @nD y@E @F @G @%H }@I w@J @K @eL @lM @N @O @P @}Q @}R @{S @{T @}U @V @W @X @Y @Z @[ @T\ @] @^ @_ @ @( ;@i3Distribution and transportation of goods--continued@i@i@i@i@i@i@b@ -@ A(-Ad%Wholesale and retail trade--continuedAeAeAeAeAeAeAeA -A B(BdRetail trade--continuedBeBeBeBeBeBeBeB -B C(C)C)C)C) Building C)C)C)C,C -C D(D) Motor vehicleD) Furniture D) ElectronicsD)material D)FoodD)Health D)D, Clothing andD -D  E+Item E)and E) and home  E)and E) and garden  E)and E)and E)GasolineE, clothing E -E F(F) parts dealersF) furnishingsF) appliance F) equipment F)beverageF) personal careF)stationsF, accessoriesF -F G(G)G)G)G) and supplies G)G)G)G,G -G HFH1H1H1H1dealersH1H1H1H>H -H I-~ IAD@~ IAE@~ IAE@~ IAF@~ IAF@~ IAG@~ IAG@~ IBH@I -I JNumber of returns~ JS@~ JS;@~ JS@~ JS@~ JS@~ JS@~ JS$@~ JT@J -J K Number of shareholders~ KS @~ KS@@~ KS@~ KS@b@~ KS`"@~ KS@M@~ KS@@~ KTi@K -K +L!#Income and deductions from a trade L5L5L5L5L5L5L5L6L -L M! or business:M5M5M5M5M5M5M5M6M -M N]Total receipts [1]~ NS"AN~ NSc~ NSBp~ NSnZd~ NS~ NSpA~ NSZi\ ~ NT&N -N O"Business receipts~ O5V M~ O5+~ O5F^~ O5WU~ O5C~ O56T6~ O5^K ~ O6ZO -O 2P#* Interest on Government obligations:P5P5P5P5P5P5P5P6P -P Q$ State and local~ Q5M@~ Q5ٰ@~ Q5@~ Q5(@~ Q5#@Q5*2,044~ Q5@~ Q6@Q -Q #R"Net gain, noncapital assets~ R5A~ R5@~ R5s@~ R5@~ R5W@~ R5@~ R5E@R6*8,168R -R S"Other receipts~ S5(~ S5A~ S5aA~ S5` A~ S52~ S5g@~ S5KA~ S6@S -S T Total deductions~ TS/L~ TSԺ~ TSQ8~ TSJ~ TSFR~ TSu~ TS*, ~ TTF]T -T U"Cost of goods sold~ U5fC~ U5%~ U5"~ U5~ U5&bO ~ U5&@~ U5y~ U6U -U  V"Compensation of officers~ V52~ V5(A~ V5,A~ V5o9~ V5<=0A~ V5h#A~ V5A~ V64AV -V W"Salaries and wages~ W5R~ W5~ W5uo~ W5 ~ W5%}~ W5Eu~ W5.~ W6VW -W X"Repairs~ X5E)~ X5A~ X5@i@~ X5A~ X5LA~ X5@.@~ X5< A~ X6@@X -X Y" Bad debts~ Y5 A~ Y5@@~ Y5@@~ Y5@~ Y5 @~ Y50@~ Y5@~ Y6@Y -Y &Z"Rent paid on business property~ Z5z~ Z5;~ Z5pA~ Z5"A~ Z5U9A~ Z5(A~ Z5!A~ Z6%AZ -Z [" Taxes paid~ [5~ [5A~ [5A~ [5 #A~ [5 2A~ [5dA~ [5A~ [6A[ -[ \" Interest paid~ \5A~ \5%A~ \5@@~ \5xA~ \5A~ \5O@~ \5A~ \6@\ -\ ]" Amortization~ ]5@~ ]5@~ ]5@~ ]5@~ ]5I@~ ]5@~ ]5@~ ]6 @] -] ^" Depreciation~ ^5N~ ^5A~ ^5 >@~ ^5`wA~ ^5&A~ ^5P/@~ ^5pA~ ^6@^ -^ _" Depletion_5*1,336 _5-- _5--~ _5@_5*2,080 _5-- _5-- _6--_ -_ ` l@%a @b @c @nd @e @f @g @%h @i @j @k @el @lm @n @o @p @}q @}r @{s @{t @}u @v @w @x @y @z @{ @T| @} @~ @ @`" Advertising~ `5 ~ `5K,A~ `5 A~ `5A~ `5(~ `5A~ `5@~ `6'A` -` .a#& Pension, profit-sharing, stock a5a5a5a5a5a5a5a6a -a $b$ bonus, and annuity plans~ b5A A~ b5D@~ b5@~ b5@~ b5@~ b5 @~ b5@~ b6@b -b !c"Employee benefit programs~ c5zA~ c5@~ c5p@~ c5A~ c5A~ c5,@~ c5@~ c6@c -c #d"Net loss, noncapital assets~ d5 @d5*2,239d5*1,649~ d5Ȇ@~ d5@~ d5R@d5*1,684~ d6L@d -d e"Other deductions~ e5~ e5p~ e5އ;~ e5oj~ e5!LA~ e5w=~ e53A~ e6>@e -e ,f $Total receipts less total deductions~ fSvS~ fSJ~ fS!,A~ fS&R]~ fSK~ fSfN:~ fS'A~ fTp'Af -f "g!Net income (less deficit) g5g5g5g5g5g5g5g6g -g #h% from a trade or business~ hS R~ hSВ2A~ hS+A~ hS6]~ hS~ hSv.:~ hSy/~ hT'Ah -h i" Net income~ i5|uUA~ i5fK~ i5nB8~ i5]~ i5 G~ i5B:~ i50~ i6x'Ai -i j"Deficit~ j5@j5*24,137j5*4,534j5*6,590~ j5`@j5*1,288~ j5@j6*31,052j -j (k! Portfolio income (less deficit) k5k5k5k5k5k5k5k6k -k &l% distributed to shareholders~ lSl0A~ lS+ A~ lSA~ lS0*@~ lSDA~ lS`@~ lSDA~ lTP@l -l m"Dividend income~ m5@~ m5Ӽ@~ m5@~ m5f@~ m5@@~ m5.@~ m5R@~ m6@m -m n"Interest income~ n5A~ n50l@~ n5@~ n5g@~ n5PA~ n5@@@~ n51@~ n6@@n -n o$Royalty income o5*258~ o5@ o5--~ o5U@~ o5@ o5--~ o5Pw@~ o6o@o -o +p## Net short-term capital gain p5p5p5p5p5p5p5p6p -p q$ (less loss)~ q5v@~ q5~ q5q@~ q5@~ q5 q5*-614~ q5 q6*-289q -q *r#" Net long-term capital gain r5r5r5r5r5r5r5r6r -r s$ (less loss)~ s5vw+~ s5@~ s5A~ s5@~ s58A~ s5 @~ s5h A~ s6@s -s $t"Other portfolio income (net)t5*1,193 t5*17 t5-- t5--~ t5G@ t5-- t5*90 t6--t -t &u!Real estate rental net income u5u5u5u5u5u5u5u6u -u v% (less deficit)~ vS@@~ vS@vS*1,774~ vS@~ vS@vS*6,420~ vS@~ vT@v -v w" Net income~ w5@~ w5@w5*1,809~ w5پ@~ w5%@w5*6,827~ w5h@~ w6@w -w x"Deficit~ x5@ x5--~ x5A@~ x5@x5*1,299 x5*406 x5*624~ x6_@x -x "y!Net income (less deficit) y5y5y5y5y5y5y5y6y -y %z% from other rental activity~ zS@@zS*21,304 zS*176~ zS(@zS*1,068~ zS$@~ zS;@ zT*51z -z {" Net income~ {5@N@{5*21,304 {5*176~ {5@{5*1,068~ {5$@~ {5;@~ {6 l@{ -{ |"Deficit~ |5@ |5-- |5--~ |5@@ |5-- |5-- |5-- |6*174| -| }\Total net income~ }Uߚ~ }UfX~ }UU~ }U9A~ }U~ }U1>~ }UB~ }V~5} -} "~_Footnotes at end of table.~~~~~~~~~ -~ vnTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income  -  l@% p@  @ @n @ @ @ @% @ @ @ @e @l @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @XPand Total Net Income, by Industrial Division, Sector, and Major Group--Continued - _W[All figures are estimates based on samples--money amounts are in thousands of dollars] -  ( ;i3Distribution and transportation of goods--continuediiiiiib - (-d%Wholesale and retail trade--continuedeeef&mTransportation and warehousingnn - (dRetail trade--continuedeefGopp - () Sporting )))) Wholesale)), -  +Item)goods,)General ) Miscellaneous)Nonstore) and retail )Total) Air, rail,,Truck  - H) hobby, book,) merchandise )store) retailers )trade)) and water,transportation - /1 and music 11 retailers11 not allocable11transportation> - -~ AH@~ AI@~ AI@~ AJ@~ AJ@~ AK@~ AK@~ BL@ - Number of returns~ SX@~ S@~ S@~ SN@~ Sz@~ S @~ S@~ Tz@ -  Number of shareholders~ S)@~ S@~ S@~ S@~ S@~ SЎ@~ S@@~ T@l@ - +!#Income and deductions from a trade 55555556 - ! or business:55555556 - ]Total receipts [1]~ Sa~ S~ S~~ S.r~ SA~ S"J~ SR>~ TbP - "Business receipts~ 5fEU~ 5FO~ 5J~ 5©c~ 50A~ 5 8~ 52+~ 6 - 2#* Interest on Government obligations:55555556 - $ State and local 5*4585*1,202~ 5@~ 5l@ 5--~ 5@~ 5@~ 6@ - #"Net gain, noncapital assets5*37,735~ 5Z@~ 5@~ 5@@5*5,661~ 5\$A~ 5`m A~ 6A - "Other receipts~ 5A~ 5I@~ 5"A~ 5A5*5,328~ 5_'~ 5v@~ 6A -  Total deductions~ SB~ SN(~ SHp~ S#~ SA~ S~ S2~ T - "Cost of goods sold~ 5Z|~ 5~ 5n>~ 5dA5*246,003~ 5l~ 5>~ 6*f -  "Compensation of officers~ 5eA~ 5PTA~ 5~J~ 5\PA5*2,726~ 5~ 5@~ 6= - "Salaries and wages~ 5.9~ 5̌(A~ 5~ 5np~ 5@@~ 5V+)~ 5. ~ 6|P - "Repairs~ 5@@~ 5@~ 5A~ 5 @5*2,126~ 5K~ 5XA~ 6()A - " Bad debts~ 5{@~ 5@~ 5 2@~ 5@~ 5]@~ 5/@~ 5@~ 6@ - &"Rent paid on business property~ 5lA~ 508 A~ 5sQ~ 5pcA~ 5@~ 5~ 5p A~ 6Ry - " Taxes paid~ 5A~ 5-@~ 5>,(~ 5A~ 5|@~ 5~ 5`q@~ 6jX - " Interest paid~ 5@~ 5 l@~ 5`*A~ 50@5*4,465~ 5y.~ 5@~ 6'A - " Amortization~ 5@~ 5@~ 5@~ 5e@ 5*118~ 5@~ 5}@~ 6@l@ - " Depreciation~ 5;@~ 5P@~ 50A~ 5hA~ 5̣@~ 5~ 5 A~ 6i - " Depletion 5-- 5-- 5-- 5-- 5--~ 5y@ 5--~ 6Z@ -  l@% @ @ @n @ @ @ @% @ @ @ @e @l @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @" Advertising~ 5A~ 5TA~ 5`A~ 5+A5*10,779~ 5_A~ 5@~ 6`~@ - .#& Pension, profit-sharing, stock 55555556 - $$ bonus, and annuity plans~ 5@~ 5X@~ 5@~ 5x@~ 5i@~ 5h- A~ 5@~ 60@ - !"Employee benefit programs~ 5`@~ 5@@~ 5A~ 5P@5*7,345~ 56u/~ 5@~ 6A - #"Net loss, noncapital assets ^*629 ^*271~ 5(@~ 5@q@ 5--~ 5@~ 57@~ 6\@ - "Other deductions~ 5.J7~ 5@A~ 5F~ 5G(~ S@~ S( A~ S]A~ S@~ SA~ S@~ ThA - "Dividend income~ 5T@ 5*991~ 5!@~ 58@~ 57@~ 5m@~ 5@~ 6@ - "Interest income~ 5@~ 5q@~ 5@~ 5@~ 5@~ 5PqA~ 5@~ 6}@ - $Royalty income~ 5@ 5--5*30,263~ 5@ 5--~ 5y@~ 5 y@~ 6@ - +## Net short-term capital gain 55555556 - $ (less loss) 5*-456~ 5@~ 5 h@ 5*-745 5*142~ 5@@5*14,945~ 6z - *#" Net long-term capital gain 55555556 - $ (less loss)5*652,427 5*272~ 5 @~ 5y A 5--~ 5( A~ 5@~ 60<@ - $"Other portfolio income (net) 5-- 5--5*1,324~ 5@R@ 5--~ 5@~ 5@~ 6@ - &!Real estate rental net income 55555556 - % (less deficit) S*118~ S@~ S@@~ S @ S*744~ S)@~ S<@~ T@ - " Net income 5*768~ 5@~ 5@~ 5@ 5*744~ 5T@5*3,246~ 6R@ - "Deficit 5*6505*2,7165*6,834~ 5 s@ 5--~ 5u@~ 50@~ 6k@ - "!Net income (less deficit) 55555556 - %% from other rental activity~ SM@~ S@Q@S*2,101 S*-17~ SQ~ S@~ S@@~ T(@ - " Net income~ 5M@~ 5@Q@5*2,101 5*7 5--~ 5@~ 5@~ 6@ - "Deficit 5-- 5-- 5--~ 58@~ 5Q@~ 5@~ 5@~ 6@ - \Total net income~ U2A~ UlDA~ U7~ U `~ UV@~ UR9~ U,~ Vz - "_Footnotes at end of table. - vnTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income  -  l@% p@  @ @n @ @ @ @% @ @ @ @e @l @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @XPand Total Net Income, by Industrial Division, Sector, and Major Group--Continued - _W[All figures are estimates based on samples--money amounts are in thousands of dollars] -  ( ;i3Distribution and transportation of goods--continuediiii Informationiib - (1d)Transportation and warehousing--continuedeef)))Motion , - () Transit and) )Other) Warehousing)))picture, Broadcasting -  +Item)ground )Pipeline)transportation )and  )Total) Publishing) and sound, and telecom-  - () passenger)transportation) and support)storage)) industries) recording , munications - /1transportation11 activities1111 industries> - -~ JL@~ JM@~ JM@~ JN@~ JN@~ JO@~ JO@~ KP@ - Number of returns~ S@ S*19~ S@~ S,@~ S@@~ S@~ S@~ T@ -  Number of shareholders~ SI@ S*53~ S@~ SG@~ S@~ S@@~ S@~ T@ - +!#Income and deductions from a trade 55555556 - ! or business:55555556 - ]Total receipts [1]~ S\CIAS*103,869~ SE~ SC ~ SU ~ S6B~ S>~ T - "Business receipts~ 5n5*97,232~ 5NM~ 5TPA~ 5B!2 ~ 5)~ 5]~ 6 - 2#* Interest on Government obligations:55555556 - $ State and local 5*53 5*82~ 5 @~ 5@~ 5@~ 5@~ 5S@~ 6@ - #"Net gain, noncapital assets~ 5@@ 5*20~ 5%@~ 5z@~ 5A~ 5@~ 5@~ 6E A - "Other receipts~ 5m@5*6,535~ 5`GA~ 5@~ 5a~ 5!A~ 5A~ 6A -  Total deductions~ SdS*85,266~ S~ S~ Sa~ Sz~ S CWA~ Tѯ - "Cost of goods sold~ 5n05*9,108~ 5~ 5Tk6A~ 5=~ 5W~ 5~ 6  -  "Compensation of officers~ 5}@ 5*187~ 5X&A~ 5h"A~ 5~ 5ĕ,A~ 58~ 6Έ" - "Salaries and wages~ 5@%A 5*342~ 5v>]~ 5/~ 5w~ 5h9EA~ 5fA~ 6 - "Repairs~ 5t@ 5*98~ 5@~ 5@~ 5H A~ 5@~ 5@~ 60@ - " Bad debts~ 5z@ 5--~ 5@@~ 5x@~ 5@)A~ 5@~ 5V@~ 6Ъ@ - &"Rent paid on business property~ 5A5*1,928~ 5A~ 5dA~ 5X*)A~ 5LA~ 5PA~ 6_A - " Taxes paid~ 5bA5*1,369~ 5<A~ 5BA~ 5;~ 5A~ 5@~ 6xA - " Interest paid~ 5J@5*4,159~ 5p@~ 5`@~ 5}A~ 5A~ 5@@~ 6H*A - " Amortization~ 5@5*3,379~ 5@~ 5T@~ 5|QA~ 50@~ 5@~ 6pA - " Depreciation~ 5p`A5*3,630~ 5xLA~ 5@~ 5).A~ 5tXA~ 5 & A~ 6lQA - " Depletion~ 5 s@ 5-- 5-- 5-- 5-- 5-- 5-- 6-- - " Advertising~ 5@ 5--~ 5@~ 5N@~ 5,!A~ 5HDA~ 5@~ 6X_ A -  l@% @ @ @n @ @ @ @% @ @ @ @e @l @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @.#& Pension, profit-sharing, stock 55555556 - $$ bonus, and annuity plans~ 5Q@ 5--~ 5@~ 5@~ 5_A~ 5 A~ 5 8@~ 6 @ - !"Employee benefit programs~ 5`C@ 5--~ 5F@~ 5`@~ 5D A~ 5 A~ 5@~ 6@@ - #"Net loss, noncapital assets~ 5@ 5--~ 5X@ 5* 275~ 5@~ 5@y@~ 5H@~ 6@ - "Other deductions~ 5%A5*61,066~ 5~ 5`!A~ 5R/~ 5\HA~ 5]P~ 6E@A - , $Total receipts less total deductions~ SPlAS*18,603~ S0A~ S$A~ S֥E~ Sjn~ S>1~ Tf` - "!Net income (less deficit) 55555556 - #% from a trade or business~ SjAS*18,521~ Sl0A~ SA~ S C~ S.`~ S;1~ TV_ - " Net income~ 5A5*18,521~ 5^C~ 5A~ 5޶R~ 5S~ 5Q)A~ 6 :A - "Deficit5*5,260 5--5*12,9075*4,304~ 5PXA~ 5@5*23,010~ 6A - (! Portfolio income (less deficit) 55555556 - &% distributed to shareholders~ S@@S*2,394~ S@~ S+@~ SX~ Snm3~ SsA~ T^XQ - "Dividend income~ 5@ 5*5~ 5@~ 5`@~ 5`@~ 5!@~ 5@~ 6@ - "Interest income~ 5@5*1,363~ 5N@~ 5@@~ 5PA~ 5 B@~ 5 @~ 6I@ - $Royalty income 5-- 5-- 5--~ 5?~ 5@~ 5 @~ 5M@~ 6`@ - +## Net short-term capital gain 55555556 - $ (less loss) 5*205 5--~ 5h@~ 5@}@~ 5 ~ 5~ 5@~ 6f - *#" Net long-term capital gain 55555556 - $ (less loss)~ 5@5*1,025~ 5@~ 5 ^@~ 5͇~ 5.~ 5j A~ 6H - $"Other portfolio income (net) 5*479 5--~ 5E@~ 5@~ 5&@ 5*4965*2,5366*4,942 - &!Real estate rental net income 55555556 - % (less deficit)~ S{@ S--~ S@~ Ss@~ S@~ SY@~ S@~ T@ - " Net income~ 5}@ 5--5*1,433~ 5w@~ 5k@~ 59@~ 5@~ 6ս@ - "Deficit~ 5F@ 5--~ 5H@~ 53@~ 50@~ 5~@~ 5@~ 6`l@ - "!Net income (less deficit) 55555556 - %% from other rental activityS*5,564 S*10~ S@S*2,668~ S@~ SX@S*1,068~ Tݰ@ - " Net income5*5,695 5*10~ 5Ƚ@5*2,777~ 5o@~ 5\@5*1,128~ 6ݰ@ - "Deficit~ 5@`@ 5--~ 5@~ 5@[@ 5*119 5*1 5*60 6-- - \Total net income~ Ux AU*20,925~ UF~ UpNA~ UT~ UVO~ UC~ V - "_Footnotes at end of table. - vnTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income  - XPand Total Net Income, by Industrial Division, Sector, and Major Group--Continued -  l@%! @ @ @n z@ @ @ @% @  }@  z@  @e  @l  @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @_W[All figures are estimates based on samples--money amounts are in thousands of dollars] - (I Information--?i7Finance, insurance, real estate, and rental and leasingiiiiib - (1 continued)uFinance and insuranceuuuud - ()))))) Securites,), - ()))) Depository )Non-) commodity ) Insurance ,Funds, trusts, -  +Item) Information )Total))credit) depository) contracts,) carriers and, and other  - ()services) )Total)inter-) credit inter-)other financial )related , financial - ()))) mediation) mediation) investments) activities, vehicles - ()))))) and related ), -  N 1 1 1 1 1 1 activities 1 >  -   -~ J@P@~ JP@~ JP@~ JQ@~ J@Q@~ JQ@~ JQ@~ KR@  -   Number of returns~ Sʮ@~ SA~ S@~ Spr@~ SN@~ S@@~ S@~ Tp@  -    Number of shareholders~ S@~ S(~ 5f~ 5vӁ~ 5>(~ 6 A - 2#* Interest on Government obligations:55555556 - $ State and local~ 5h@~ 5EA~ 5@~ 5`}@~ 5@~ 5@@~ 5f@6*1,946 - #"Net gain, noncapital assets 5*631~ 51~ 5A~ 5` @~ 5ps@~ 5@~ 5@~ 6G@ - "Other receipts~ 5A~ 5j~ 5bz~ 5H~ 5@~ 5q~ 5@aA~ 6`R@ -  Total deductions~ Sv~ S*h~ S6 ~ SX~ S"~ S$~ S: ~ T9A - "Cost of goods sold~ 5&C~ 5w~ 5 5--~ 5W~ 5Vp~ 5NA6*82,663 -  "Compensation of officers~ 5<A~ 5~ 5"~ 5`A@~ 5x "A~ 5z;~ 5#FA~ 6p@ - "Salaries and wages~ 5$%A~ 5v~ 5i~ 5@A~ 5~ 5*{,~ 5r}~ 6G@ - "Repairs~ 5@~ 53~ 58A~ 5@~ 5@~ 5@@~ 5@~ 6\@ - " Bad debts5*1,078~ 5A~ 5|-A~ 5`@~ 5 HA~ 5%@~ 5 e@~ 6}@ - &"Rent paid on business property~ 5)@~ 52~ 5[~ 5@\@~ 5ԇA~ 5lfA~ 5N)~ 6I@ - " Taxes paid~ 5@~ 5Ve~ 5X~ 5|@~ 5XA~ 5wA~ 5 @? @ " Depletion 5--~ 5@~ 5p@~ 5@~ 5@S@~ 5f@ 5-- 6--  -  !" Advertising~ !5*@~ !5zZ~ !5#A~ !5Z@~ !5|A~ !5u@~ !5A!6*4,715! -! ."#& Pension, profit-sharing, stock "5"5"5"5"5"5"5"6" -" $#$ bonus, and annuity plans~ #5@~ #5V3,~ #5A~ #5T@~ #5@~ #5 A~ #5KA#6*9,585# -# !$"Employee benefit programs~ $5@~ $5 +A~ $5V ~ $5/@~ $5@@~ $5HA~ $5@YA$6*2,436$ -$ #%"Net loss, noncapital assets~ %5@~ %5@@~ %5{@~ %5@~ %5@~ %5@~ %5p@ %6--% -% &"Other deductions~ &5)~ &5g~ &5Gi~ &5A~ &56p~ &5NA~ &5 ~ &6@@& -& ,' $Total receipts less total deductions~ 'SΞ+~ 'SkA~ 'SR ~ 'SDA~ 'S>k~ 'S~ 'S~~ 'T@' -' "(!Net income (less deficit) (5(5(5(5(5(5(5(6( -( #)% from a trade or business~ )S%A~ )S&;u~ )Sw~ )SA~ )S:A~ )SJA~ )SJ~ )T`e@) -) *" Net income~ *5%A~ *5:~ *5E~ *50 A~ *50\Total net income~ >U8/~ >UD~ >U!k~ >UA~ >UB~ >UƸ~ >UZ~ >VRA> -> "?_Footnotes at end of table.????????? -? @ l@%A @B p@ C @nD @E @F @G @%H @I @J x@K @eL @lM @N @O @P @}Q @}R @{S @{T @}U @V @W @X @Y @Z @[ @T\ @] @^ @_ @v@nTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income @ -@ XAPand Total Net Income, by Industrial Division, Sector, and Major Group--ContinuedA -A _BW[All figures are estimates based on samples--money amounts are in thousands of dollars]BBBBBBBBB -B  C( FCi>Finance, insurance, real estate, rental and leasing--continuedCiCiCi*Ci"Professional and business servicesCiCiCbC -C D(+Dd#Real estate and rental and leasing DeDeDfD)8Dd0Professional, scientific, and technical servicesDeDeD -D E(E)E)E)E) Lessors of E) E) E) E, Accounting, E -E  F+ItemF) F)RealF)RentalF) nonfinancial F)TotalF) F)LegalF,tax preparation,F -F G(G)Total G)estateG) and leasingG) intangible G) G)TotalG)servicesG, bookkeeping, G -G H(H)H)H)servicesH)assetsH)H)H)H, and payroll H -H IFILILILILILILILI>servicesI -I J-~ JA@R@~ JAR@~ JAR@~ JAS@~ JA@S@~ JAS@~ JAS@~ JBT@J -J KNumber of returns~ KS0A~ KSA~ KS@~ KS@~@~ KSDDA~ KS8A~ KS@~ KT@K -K L Number of shareholders~ LSlA~ LSA~ LS|@~ LS̠@~ LS A~ LS8A~ LS#@~ LT@L -L +M!#Income and deductions from a trade M5M5M5M5M5M5M5M6M -M N! or business:N5N5N5N5N5N5N5N6N -N O]Total receipts [1]~ OSn ~ OS!D~ OSvh&OS*67,214~ OSH7~ OSJ#~ OS&W~ OTրO -O P"Business receipts~ P5 ~ P53~ P5&eP5*54,517~ P5"M5~ P5#~ P50~ P6FP -P 2Q#* Interest on Government obligations:Q5Q5Q5Q5Q5Q5Q5Q6Q -Q R$ State and local~ R5@~ R5@@~ R5@ R5--~ R5 A~ R5@@~ R5&@ R6*139R -R #S"Net gain, noncapital assets~ S5D#A~ S5xA~ S5PCA~ S5>@~ S5xPA~ S5VAS5*4,213 S6*722S -S T"Other receipts~ T5 )w~ T5a~ T5`A~ T5@~ T5r~ T5VV~ T5#A~ T6@T -T U Total deductions~ US ~ US~ USҩUS*40,617~ US"*1~ USf5~ US~ UTۀU -U V"Cost of goods sold~ V5ޱ~ V5fL~ V5f3~ V5F@~ V5N+~ V5rE ~ V5!V6*901,452V -V  W"Compensation of officers~ W5~ W5~~ W5,A~ W5B@~ W5 #~ W5Zq~ W5~ W6sO~ \59~ \5@A~ \5@~ \5r~ \5f=~ \5 A~ \6LA\ -\ ]" Interest paid~ ]5A~ ]5h$A~ ]5A~ ]5j@~ ]5yKA~ ]5n2~ ]5@~ ]6 @] -] ^" Amortization~ ^5@~ ^5`@~ ^5@~ ^5H@~ ^5 A~ ^5p]A~ ^50@~ ^6k@^ -^ _" Depreciation~ _5~A~ _5'A~ _5hB;A~ _5\@~ _52~ _5ni~ _5P@~ _6 .@_ -_ ` l@%a @b @c @nd @e @f @g @%h @i @j @k @el @lm @n @o @p @}q @}r @{s @{t @}u @v @w @x @y @z @{ @T| @} @~ @ @`" Depletion~ `5@~ `5@~ `51@ `5--~ `5Ԟ@ `5*40 `5-- `6*40` -` a" Advertising~ a5)A~ a53)~ a5X8A~ a5P@~ a5t>A~ a5mU~ a5A~ a6z@a -a .b#& Pension, profit-sharing, stock b5b5b5b5b5b5b5b6b -b $c$ bonus, and annuity plans~ c5( A~ c5XA~ c5@~ c5Ȓ@~ c5. l~ c5VZ~ c5@#A~ c68Ac -c !d"Employee benefit programs~ d5A~ d5A~ d50@~ d5`i@~ d5ؐ~ d5\~ d5'@~ d6@d -d #e"Net loss, noncapital assets~ e5@~ e5@~ e5@ e5--~ e5@~ e5@ e5* 157~ e6@e -e f"Other deductions~ f5J~ f5&O~ f5Jf5*11,670~ f5V~ f5~ f5~ɹ~ f6ΟRf -f ,g $Total receipts less total deductions~ gSx~ gS~_*~ gSLgS*26,596~ gS:~ gSBp~ gS.٢~ gTR.Ag -g "h!Net income (less deficit) h5h5h5h5h5h5h5h6h -h #i% from a trade or business~ iSRv~ iS(~ iS LiS*26,596~ iS,~ iSn~ iS~ iT<i -i j" Net income~ j5J~ j5kTA~ j5Qj5*26,596~ j5JoJ~ j5˃~ j5 ~ j6g>j -j k"Deficit~ k5!A~ k52A~ k5@ k5--~ k5`A~ k5A~ k5y@k6*28,922k -k (l! Portfolio income (less deficit) l5l5l5l5l5l5l5l6l -l &m% distributed to shareholders~ mS҃~ mS&kr~ mS T,AmS*23,589~ mS.~ mSTA~ mSp6@~ mTZAm -m n"Dividend income~ n5{A~ n5HA~ n5д@ n5*262~ n5A~ n5@~ n5\@~ n6Ȫ@n -n o"Interest income~ o51A~ o5lC~ o5-@o5*3,678~ o511A~ o5#A~ o5i@~ o6'@o -o p$Royalty income~ p5@~ p5@@p5*17,818p5*9,242~ p5@~ p5:@ p5*47 p6--p -p +q## Net short-term capital gain q5q5q5q5q5q5q5q6q -q r$ (less loss)~ r5@~ r5l@~ r5@~ r5~ r5@&@~ r5H@~ r5@ r6*-500r -r *s#" Net long-term capital gain s5s5s5s5s5s5s5s6s -s t$ (less loss)~ t5^M~ t58QA~ t5z3t5*2,819~ t5.1~ t5~ t5V@~ t6jAt -t $u"Other portfolio income (net)~ u5@~ u5@ u5*472u5*7,589~ u5@~ u5@g u5*149~ u6*@u -u &v!Real estate rental net income v5v5v5v5v5v5v5v6v -v w% (less deficit)~ wSR(~ wSv%~ wS3@~ wSv@~ wS05@~ wSp@~ wS@ wT*722w -w x" Net income~ x5ư0~ x52T-~ x5@~ x5v@~ x5@@~ x5}@x5*1,829 x6*722x -x y"Deficit~ y5Б@~ y5@y5*3,117 y5--~ y5x@~ y5@y5*2,445 y6--y -y "z!Net income (less deficit) z5z5z5z5z5z5z5z6z -z %{% from other rental activity~ {S,~ {S`@~ {St$A {S--~ {S`@~ {S @~ {S@~ {T{ -{ |" Net income~ |5,~ |5 j@~ |5d$A |5--~ |5~@~ |5 @~ |5@ |6--| -| }"Deficit~ }5@~ }5L@}5*10,232 }5--~ }5(@ }5*429 }5*3~ }6@} -} ~\Total net income~ ~U#x~ ~U?~ ~Ujͱ~ ~U @~ ~U ~ ~U~ ~U EA~ ~V\L~ -~ "_Footnotes at end of table. -  l@% @ p@  @n @ @ @ @% @ @ @ x@e @l @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @vnTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income  - XPand Total Net Income, by Industrial Division, Sector, and Major Group--Continued - _W[All figures are estimates based on samples--money amounts are in thousands of dollars] -  ( 5i-Professional and business services--continuediiiiiib - (Cd;Professional, scientific, and technical services--continuedeef),k$Administrative and support and wastell - ())) Computer )Other )+g#management and remediation serviceshh - ()Architectural,) Specialized)systems) professional,) Management)),Waste  -  +Item) engineering,)design) design and) scientific,  )of))Administrative, management - () and related )services)related )and technical ) companies )Total) and support ,and  - ()services))services)services)))services, remediation - /1111111>services - -~ A@T@~ AT@~ AT@~ AU@~ A@U@~ AU@~ AU@~ BV@ - Number of returns~ S @~ S@~ Sg@~ S@~ S@~ S)@~ S-@~ T@ -  Number of shareholders~ S@~ S@~ SM@~ SA~ S2@~ S@~ S@~ Tܿ@ - +!#Income and deductions from a trade 55555556 - ! or business:55555556 - ]Total receipts [1]~ S r~ S~ S]Y~ S:U~ S6f~ SE~ S"i~ T|s - "Business receipts~ 5g~ 5ns~ 5"O~ 5z̟~ 5~ 5N~ 5)~ 6N k - 2#* Interest on Government obligations:55555556 - $ State and local~ 5̒@ 5*634~ 5@~ 5@~ 5`1A~ 5g@~ 5@~ 6@ - #"Net gain, noncapital assets~ 5@ 5*20~ 5v@~ 5`A~ 5`@~ 5p@~ 50^@~ 68@ - "Other receipts~ 5 A~ 5@@~ 5@@~ 5FS~ 5~ 5&@~ 59~ 6R@ -  Total deductions~ S~ S/~ S~ S*~ SF~ S~ SI~ Tf I - "Cost of goods sold~ 5YA~ 5Ҟ~ 528~ 5֩~ 5 )A~ 5Ҽ~ 5:}~ 6 } -  "Compensation of officers~ 5R1~ 5$ A~ 5X~ 5~ 5A~ 5 ~ 5v~ 68A - "Salaries and wages~ 5rJ#~ 5!~ 5~ 5FV~ 5[,~ 5)~ 5c~ 6%A - "Repairs~ 5@~ 5@~ 5@r@~ 5@IA~ 5B@~ 5 A~ 5OA~ 6 -@ - " Bad debts~ 5@~ 5d@~ 5@~ 5@~ 50@~ 5@~ 50@~ 6@ - &"Rent paid on business property~ 5x&A~ 5A~ 5A~ 5X@A~ 5@~ 5W~ 5ʙM~ 6A - " Taxes paid~ 58)A~ 5A~ 5T)~ 5Y~ 57A~ 5&@~ 5~ 6`hA - " Interest paid~ 5DA~ 5@~ 5 @~ 5EA~ 5>~ 5A~ 5KA~ 6J@ - " Amortization~ 5@~ 5f@~ 5N@~ 5 P@~ 5@~ 5@~ 5,@~ 6I@ -  l@% @ @ @n @ @ @ @% @ @ @ @e @l @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @" Depreciation~ 5fA~ 5r@~ 5A~ 5v}6~ 5XA~ 5 U/A~ 5+~ 6\A - " Depletion 5-- 5-- 5-- 5--~ 5M@~ 5H@ 5--~ 6H@ - " Advertising~ 5A@~ 5`@~ 5A~ 5h(A~ 5 @~ 5l}!A~ 5"!~ 6@ - .#& Pension, profit-sharing, stock 55555556 - $$ bonus, and annuity plans~ 5\ A~ 5D@~ 5A~ 5Tg$A~ 5Q@~ 5A~ 5p A~ 6 @ - !"Employee benefit programs~ 5@A~ 5 @~ 5A~ 5·*~ 5H@~ 5.~ 5$A~ 6P@ - #"Net loss, noncapital assets~ 5@5*2,879 5* 567~ 5j@~ 5ȱ@~ 5@~ 5ڢ@ 6* 529 - "Other deductions~ 5~ 5,A~ 5~ 5*~ 5_1~ 5>$~ 5z~ 6O - , $Total receipts less total deductions~ SR~ S.~ SV~ Sn)~ S?A~ S0K~ Sj ~ T7%A - "!Net income (less deficit) 55555556 - #% from a trade or business~ S~ S.~ S~ SFe(~ Sx@~ 6n@ - "Interest income~ 5W@~ 5@~ 5@~ 5A~ 58A~ 5(A~ 5A~ 6@ - $Royalty income~ 5(@ 5--5*35,377~ 5@~ 5@^*36,3355*35,934~ 6y@ - +## Net short-term capital gain 55555556 - $ (less loss)~ 5@ 5*-168~ 5@~ 5@~ 5~ 5s~ 5~ 6@ - *#" Net long-term capital gain 55555556 - $ (less loss)~ 5 @ 5*-404~ 5P~ 5VV~ 5~9~ 5~ 5C~ 6z> - $"Other portfolio income (net)~ 55@ 5*-349 5--~ 54~ 5@ 5-- 5-- 6-- - &!Real estate rental net income 55555556 - % (less deficit)~ Sؿ@S*5,454 S*890~ S,@~ S@/@~ S@~ S{@~ T @ - " Net income~ 5@5*5,4875*1,375~ 51@~ 5@~ 5@~ 5@~ 6@ - "Deficit~ 5E@ 5*32 5*485~ 5L@~ 5r@5*7,0165*6,826~ 6g@ - "!Net income (less deficit) 55555556 - %% from other rental activity S*141 S-- S*201~ S@@~ S\@~ S@~ S@~ TԔ@ - " Net income 5*444 5-- 5*201~ 5@@~ 5&@~ 5@~ 5@~ 6X@ - "Deficit~ 5r@ 5-- 5-- 5*116~ 5@~ 5A@ 5--~ 6A@ - \Total net income~ UT`CA~ Up,(A~ U6~ UK~ U2~ U <~ UFor~ V -  l@% @ @ p@n  @ @ @ @% @ @ @ @e @l @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @"_Footnotes at end of table. - vnTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income  - XPand Total Net Income, by Industrial Division, Sector, and Major Group--Continued - _W[All figures are estimates based on samples--money amounts are in thousands of dollars] -  ( 0i(Education, health, and social assistanceiiiiiib - ()))d!Health care and social assistanceeeeee - ( ) ))) Offices of) Offices of ) Outpatient) Miscellaneous, Hospitals, -  +Item )Total) Educational jTotal) physicians) other health )care )health care and, nursing, - D)servicesj) and dentists) practitioners)centers)social ,and residential - F1111111 assistance>care facilities - -~ A@V@~ AV@~ AV@~ AW@~ A@W@~ AW@~ AW@~ BX@ - Number of returns~ S@~ S@~ S@~ S @~ S@,@~ S|@~ S@~ T@ -  Number of shareholders~ SA~ S@F@~ SA~ S3@~ S@~ S@~ Sg@~ T@ - +!#Income and deductions from a trade 55555556 - ! or business:55555556 - ]Total receipts [1]~ S~ SFG0~ S ~ Sj~ Sگ~ SW~ Sz~ T7 - "Business receipts~ 5g~ 52)~ 5ބ= ~ 5:Ns~ 5~2~ 5\K4A~ 5r ~ 6J! - 2#* Interest on Government obligations:55555556 - $ State and local~ 5j@~ 5 @~ 5¦@ 5*529 5*342~ 5@ 5*89~ 6@ - #"Net gain, noncapital assets~ 5@5*17,931~ 5P0@5*16,7785*7,407~ 5{@5*21,136~ 6@ - "Other receipts~ 5 TY~ 5@~ 5FfT~ 5)A~ 5@~ 5@~ 5@V@~ 6A -  Total deductions~ S ~ Sb~ Sr~ ~ Sj~ S#~ 5DC~ 5.~ 5l;A~ 5S2A~ 6>( - , $Total receipts less total deductions~ S.~ S)~ SJ&~ S:~ S6M~ S< A~ Sl/A~ TE: - "!Net income (less deficit) 55555556 - #% from a trade or business~ Sh~ S$A~ S~ S~ SޘM~ SX$ A~ Sv#>~ T(-A - " Net income~ 5E~ 5*~ 5~ 5ނ~ 53A~ 5A~ 5^>>~ 6: - "Deficit~ 5t@5*21,897~ 5@5*25,2755*17,505~ 5:@5*1,722~ 6 @ - (! Portfolio income (less deficit) 55555556 - &% distributed to shareholders~ Sp"A~ S@~ SA~ S 7A~ Su@~ S0 @~ S@~ TبA - "Dividend income~ 5l@~ 5@~ 5@~ 5@~ 5@ 5*6065*1,637~ 6"@ - "Interest income~ 5ȴA~ 5@~ 5A~ 5@~ 50@~ 5 @~ 5*@~ 6V@ - $Royalty income5*1,7805*1,780 5-- 5-- 5-- 5-- 5-- 6-- - +## Net short-term capital gain 55555556 - $ (less loss)~ 5l 5*-60~ 55*-1,863 5*-481 5*-114 5*208~ 6 j@ - *#" Net long-term capital gain 55555556 - $ (less loss)~ 5$RA~ 58@~ 5A~ 5y@~ 5`k@~ 5@5*12,068~ 6l@ - $"Other portfolio income (net) 5-- 5-- 5-- 5-- 5-- 5-- 5-- 6-- - &!Real estate rental net income 55555556 - % (less deficit)~ S@S*3,710~ S@S*4,181S*5,133S*1,864 S*358~ Tg@ - " Net income~ 5@5*3,755~ 56@5*4,7045*5,1335*1,864 5*358~ 6@ - "Deficit~ 5@~ 5F@5*1,274 5*524 5-- 5-- 5-- 6*750 - "!Net income (less deficit) 55555556 - %% from other rental activityS*3,585~ S[@S*3,477S*3,369 S-- S--~ S@d@ T*-54 - " Net income5*3,731~ 5[@5*3,6235*3,369 5-- 5--~ 5@d@~ 6W@ - "Deficit 5*146 5-- 5*146 5-- 5-- 5-- 5-- 6*146 - \Total net income~ UT~ U/~ Uj~ Uz~ UR~ UA~ U(/A~ VAD - "_Footnotes at end of table. -  l@% @ f@  @n @ @ }@ @% @  @  v@  @e  @l  @ @ @ @} @} @{ @{ @} @ @ @ @ @ @ @T @ @ @ @vnTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income  HXPand Total Net Income, by Industrial Division, Sector, and Major Group--Continued H_W[All figures are estimates based on samples--money amounts are in thousands of dollars] H ( 1b)Leisure, accommodation, and food servicescccccc H()+d#Arts, entertainment, and recreationef'dAccommodation and food servicesee H( ) )) Other arts,) Amusement,)) ,Food  H rItems )Total))entertainment,)gambling, and ))Accom-,services H() )Total )and ) recreation  )Total) modation, and drinking H/Y111 recreation1 industries11>places H -~ A@X@~ AX@~ AX@~ AY@~ A@Y@~ AY@~ BY@  H Number of returns~ S @~ S@@~ S@~ Sb@~ S@@~ S@~ T@  H  Number of shareholders~ Sȣ A~ S@~ S @~ S@~ S+A~ S @~ T@  H7 !/Income and deductions from a trade or business: 5 5 5 5 5 5 6  H ]Total receipts [1]~ S~~ S~ S~ Sƚ~ S:~ S~ T&  H"Business receipts~ 5~ 5r~ 5|~ 5~ 56i~ 5^~ 6V2 H2#* Interest on Government obligations:5555556 H$ State and local~ 5T@~ 5@~ 5@~ 5@~ 5@~ 5,@~ 6@ H#"Net gain, noncapital assets~ 56M(~ 5XA~ 5ؿ@~ 5A~ 5{A~ 5P&@~ 6tqA H"Other receipts~ 5` BA~ 5|+A~ 5`A~ 5|A~ 5*QY~ 5LPA~ 6= H Total deductions~ SV~ S+~ S>̻~ SL~cA~ S~ S)~ T  H"Cost of goods sold~ 5`~ 5~ 5ac~ 5C~ 5~ 50VCA~ 6,xA H "Compensation of officers~ 5~ 5vk~ 5J~ 5~ ~ 5v~ 5|/A~ 6.Gt H"Salaries and wages~ 5~ 5~ 59A~ 56v~ 5~ 5Vnz~ 6b H"Repairs~ 5fl~ 5A~ 5@~ 5XCA~ 5S~ 5xA~ 6;/A H" Bad debts~ 5A~ 5@@~ 55@~ 5@E@~ 5hA~ 5@~ 6`B@ H&"Rent paid on business property~ 5I~ 56B~ 5NA~ 5))A~ 5f ~ 5A~ 6n] H" Taxes paid~ 56~ 5-A~ 5 A~ 5 N&A~ 5Χ~ 5N+~ 6׌ H" Interest paid~ 5h~ 5lA~ 5@@~ 5HA~ 5j$T~ 5+~ 63$A H" Amortization~ 5A~ 5p@~ 5@~ 5@@~ 5 A~ 5 @~ 6A H" Depreciation~ 5BA~ 5`"A~ 5P@~ 5,A~ 5@?@. #& Pension, profit-sharing, stock  5 5 5 5 5 5 6  H$!$ bonus, and annuity plans~ !5A~ !5@~ !5@~ !5@~ !5`@~ !5ظ@~ !6@! H!""Employee benefit programs~ "5"~ "5@~ "5m@~ "5P@@~ "5,A~ "5@~ "6XA" H##"Net loss, noncapital assets~ #5o@~ #5p{@~ #5f@~ #5 p@~ #5@~ #5@~ #6@# H$"Other deductions~ $5J~ $5$LA~ $5k~ $5J|~ $5*~ $5:)~ $6$ H,% $Total receipts less total deductions~ %Sj ~ %S~ %SNL~ %SF^~ %Sa~ %SJJ~ %TV% H"&!Net income (less deficit) &5&5&5&5&5&5&6& H#'% from a trade or business~ 'S ~ 'S UEA~ 'S>'L~ 'SƁ^~ 'SEa~ 'S2A~ 'Tڶ' H(" Net income~ (5~ (5nr~ (53A~ (5_~ (5JLh~ (5ZM~ (6r( H)"Deficit~ )5؟A~ )5`K@~ )5@<@~ )5@~ )5@~ )5 _@~ )6`@) H(*! Portfolio income (less deficit) *5*5*5*5*5*5*6* H&+% distributed to shareholders~ +SR~ +S+~ +Sq!~ +SPBA~ +S#A~ +Sg A~ +TLA+ H,"Dividend income~ ,5@~ ,5@~ ,5U@~ ,5ҽ@~ ,5M@~ ,5 @~ ,6@, H-"Interest income~ -5 A~ -5[@~ -5`@~ -5@~ -54A~ -5CA~ -6&A- H.$Royalty income~ .5@~ .5@~ .5@ .5--~ .5@~ .5?~ .6@. H+/## Net short-term capital gain /5/5/5/5/5/5/6/ H0$ (less loss)~ 05@~ 05$@~ 050@~ 05 @~ 05ȴ@~ 05J@~ 06@0 H*1#" Net long-term capital gain 151515151515161 H2$ (less loss)~ 25 'A~ 25,pA~ 25A~ 25@~ 25ԣA~ 250 @~ 26CA2 H$3"Other portfolio income (net)~ 35@~ 35@~ 35@ 35--35*1,44435*1,432~ 36(@3 H&4!Real estate rental net income 454545454545464 H5% (less deficit)~ 5S@@~ 5S@~ 5S@~ 5SI@~ 5SY@~ 5S`t@~ 5T@5 H6" Net income~ 65HA~ 65@~ 65/@~ 65B@~ 65Y@~ 65*@~ 66@6 H7"Deficit~ 75@~ 75@75*1,288~ 75@~ 75 @~ 75Ȧ@~ 76@7 H"8!Net income (less deficit) 858585858585868 H%9% from other rental activity~ 9Sy@~ 9S4@~ 9SU@~ 9S @~ 9S_@9S*1,146~ 9TA@9 H:" Net income~ :5y@~ :54@~ :5U@~ :5 @~ :5_@:5*1,146~ :6A@: H;"Deficit ;5-- ;5-- ;5-- ;5-- ;5-- ;5-- ;6--; H<\Total net income<=~ <UNg~ <U~~ <U/n~ <U:A~ <U%~ <Uzq]~ <VZ1< H"=_Footnotes at end of table.========= Hv>nTable 2.--1998, S Corporations with Net Income: Total Income and Deductions, Portfolio Income, Rental Income > H>X?Pand Total Net Income, by Industrial Division, Sector, and Major Group--Continued? 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