\pJames N. Willis  H kC|sB  dMbP?_"*+%F 1courier1' MS Sans Serifns Serif1' MS Sans Serifns Serif1' MS Sans Serifns Serif1' MS Sans Serifns Serif1j Helveticaelveticaerify;0̜=T=;0̜=1jF0 =1j Helveticaelveticaerify;0̜=T=;0̜=1jF0 =1j Helveticaelveticaerify;0̜=T=;0̜=1jF0=1 xArial1 Arial1 Arial1 xArial1j<Helvetica-Normala-Normaly;0̜=T=;0̜=1jF0=1jx Helveticaelvetica-Normaly;0̜=T=;0̜=1jF0=1 dArial1jd Helveticaelvetica-Normaly;0̜=T=;0̜=1jF0 =1lTimes New Romanew Romanly;0̜=T=;0̜=1lF0?=1 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 General_)@*. " "@ \(#,##0\)+(#,##0" ";#,##0" ";"-- ";@" "'$#,##0\ \ ;\-#,##0\ \ ;\-\-\ \ ;@\ \ OL#,##0\ \ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ \ ;\-\-\ \ \ \ \ \ \ ;@\ \ \ \ \ \ \ GD#,##0\ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ ;\-\-\ \ \ \ \ \ ;@\ \ \ \ \ \ /,#,##0\ \ \ ;\-#,##0\ \ \ ;\-\-\ \ \ ;@\ \ \ 74#,##0\ \ \ \ ;\-#,##0\ \ \ \ ;\-\-\ \ \ \ ;@\ \ \ \ ?<#,##0\ \ \ \ \ ;\-#,##0\ \ \ \ \ ;\-\-\ \ \ \ \ ;@\ \ \ \ \ WT#,##0\ \ \ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ \ \ ;\-\-\ \ \ \ \ \ \ \ ;@\ \ \ \ \ \ \ \ _\#,##0\ \ \ \ \ \ \ \ \ ;\-#,##0\ \ \ \ \ \ \ \ \ ;\-\-\ \ \ \ \ \ \ \ \ ;@\ \ \ \ \ \ \ \ \ ""@ " "@*.#,##0\ ;\-#,##0\ ;\-\-\ ;@\ #,##0;\-#,##0;\-\-;@\ #,##0\ ;\-#,##0\ ;\-\-\ ;@%"#,##0\ \ ;\-#,##0\ \ ;\-\-\ \ ;@\  " "@" "@" "@ " "@$!#,##0_)\ \ \ \ ;\(#,##0\)\ \ \ \ .+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)>;_(* #,##0_)\ \ \ ;_(* \(#,##0\)\ \ \ ;_(* "-"_)\ \ \ ;_(@_)DA_(* #,##0_)\ \ \ \ ;_(* \(#,##0\)\ \ \ \ ;_(* "-"_)\ \ \ \ ;_(@_)+(#,##0\ \ ;\-#,##0\ \ ;\-\-\-\-\ \ ;@\ \  ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)column_headings- column_numbers-  %dataH# ^ * footnotes?#  -F+ SelectAreaH# ^ H:spanners)7#   # . stub_lines- =titles-'totals #   AL27984D13+ AL27994D13-  AL279A4D13- 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 0C C C 8C C 8C aC 9C C C C C 9C <C 8C 8C C C 8C Q"(C Q"C Q&8C  (C Q"C Q"(C Q"C Q"(C 8C !(C  (C  (C 8C Q&8C  (C 8C Q&8C "8C Q"8C Q"(C  (C *q<C "q<C %q<C q<C #q<C %<C 6#<C 8C #C 6<C C 6#<C 6#<C #C 6C 6<C  (C "8C 6<C 6#<C 6#<C  (C 8C 5#<C 9 C 9 C 9 C 9 <C 9 C 6#<C #<C 6#<C a8C Q"(C Q"(C "8C "8C 8C &8C &8C 8C 8C 5#<0style_col_headings0style_col_numbers 0 style_data0style_footnotes0style_spanners0style_stub_lines0 style_titles0 style_totalsBU} }  } }  }   HlL "" Z3333 M3 3 r3 ?3 P8<"|[@[~"%p%Z%`%^%k(n%Z%V%t%%:&2&b%KjC1999 Corporation Income Tax Returns: Returns of Active CorporationsK jC1999 Corporation Income Tax Returns: Returns of Active CorporationsyTable 23--Alternative Minimum Tax: Number of Returns, Adjustments, Tax Preference, and Related Items, by Selected Sectors Table 23--Alternative Minimum Tax: Number of Returns, Adjustments, Tax Preference, and Related Items, by Selected Sectors--Continued_!W(All figures are estimates based on samples--money amounts are in thousands of dollars)_ !W(All figures are estimates based on samples--money amounts are in thousands of dollars)+,,,,,,,, , , , , ,,,,,,,,,,9:kSelected sectorsllllll l l l ;% kSelected sectors -- continuedlllllllll01<<<</"mWholesale and retail traden n = 2 2 >>>>>>>>>U01<<<</?? ? = @ 2 >>>>AAdministrativeAAAAV01<<<</<< < = @ 2 >>>>A and supportAAAAV0 4All4 Agriculture,4444/< = B 5 2 A>A Professional,A ManagementA and wasteAA Health care AArts,A AccommodationV 0Item 6 sectors [15] 1 forestry,  1Mining 1 Utilities 1 Construction 1 Manufacturing 1 Total [16] C Wholesale CRetail CTransportation 5 Information 0Item A Finance  A Real estate A scientific, A of companies A management A Educational A and social Aentertainment, Aand food VOther  0 6 1 fishing, and 1 1 1 1 > Ctrade Ctrade Cand 5 Aand A and rental A and technical A(holding Aand remediation Aservices A assistance Aand recreation Aservices Vservices f 7  7hunting 7 7 7 7 7 g g g warehousing 7 D h insurance h and leasing hservices h companies) hservices h h h h i )~ #?~ #@~ #@~ #@~ #@~ #@~ #@~ # @~ #"@~ #$@~ #&@ e~ #(@~ #*@~ #,@~ #.@~ #0@~ #1@~ #2@~ #3@~ #4@~ #5@ 8 8' $Returns of active corporations: E F G G H I G J G G O' $Returns of active corporations: S T T T T T T T T W " ". Number of returns~ Q8RA~ QpKA~ Q@ @~ Q@~ Q!A~ Q+A~ QN9~ QZA~  Q 3"A~  QA~  RF@ . Number of returns~  Q A~ QA~ Q(~ Q@~ Q A~ Q/@~ Q,A~ Q @~ QA~ XA[[3$+Returns with alternative minimum tax items:KKKKKKKK K K M3 $+Returns with alternative minimum tax items: KKKKKKKKKY' Number of returns.~ K@~ Kw@~ Kpw@~ Ks@~ Kx@~ Kr@~ K@~ K@~  K @~  Kh@~  Mv@ ' Number of returns.~  K̒@~ K(@~ K@~ K @~ Kq@~ K @~ KPv@~ K@V@~ K{@~ Yc@""' Total assetsK`A~ K~ K]'~ K,~ KLKiA~ K.A6~ K(~  KB ~  K"'~  MD? ' Total assets KLA~ K~ KBK8A~ K~ KW*A~ KNQ~ Kj;~ KB7& ~ Yf%%' Business receiptsK@?->A~ KrK~ K~ KS~ Kn) KUpZA~ KP~ Km5~  K~  Kz~  M ' Business receipts~  KN2A~ K^9<~ K’~ KT~ KH~ K4A~ KN@~ KM~ K&XE~ Y*ة' Bad debts.~ K*~ K@~ K}@~ KЫ@~ K07@~ K*HE~ Kt"A~ KxyA~  K&A~  KP@@~  M^ە ' Bad debts.~  K6G~ K A~ KQ@~ KO~ Kf@~ K@~ K>P~ K@~ K (@~ Y@' Depreciation.~ Kj~ K8x A~ KFA~ K.o~ K~8~ K~ K~ K~  KV~  K2{~  M> ' Depreciation.~  K:~ Kځ~ KQ@~ K~ K;4A~ K@~ K%A~ K(A~ K_~ Y0A' Amortization~ K~ K@~ K%~ KcA~ K@M@~ K_~ K~ K~  K wA~  KP~ A~  M.m ' Amortization~  K6A~ KA~ KA~ KA~ KA~ K@~ K<A~ K@~ KhlA~ Y@' Depletion.~ K߬~ KD@~ Kyn~ KT@~ Kw@~ K(A~ K@~ K`@~  K@  K*987  M- ' Depletion.~  K@~ Kp@~ K@~ K@~ K @ K- K- K-~ K@ Y-((' Net income~ KNl~ KA~ K^~ Kh~ K@~ KX ~ Kʓv~ K~~  KJq~  KN \~  M ' Net income~  K:w~ K9A~ K8A~ KD~ KFR~ K@ @~ K$!A~ Kc A~ KfL~ Y@%%' Income tax~ Kf0~ K@~ KtA~ KA~ K@~ Kf~ KA~ K@A~  KH3A~  K`g A~  M]A ' Income tax~  K\~ K@~ KA~ K'A~ K܁A~ K@~ K@1@~ K@~ K@~ Y@' Recapture taxes~ KX@ K- K-~ K? K-~ KL@ K- K-  K-~  K@  M- ' Recapture taxes  \[1] K- K-~ K=@ K- K- K- K- K- Y-#' Alternative minimum tax~ KvE~ K@~ Kh;A~ K8kA~ K@P@~ K,0A~ KA~ Kx A~  KP/@~  K )@~  M@# ' Alternative minimum tax~  K$A~ K M@~ K@~ K`@~ K@\@~ K@~ K@~ K @~ KP@~ Y@.'& Total income tax after credits [2]~ K~ K@~ KA~ K(A~ K]@~ KVz~ KTA~ KA~  KP@~  KA~  MP]@. '& Total income tax after credits [2]~  Kީ_~ KeA~ Kq@~ Kd"A~ K@~ K@~ K@~ K @~ KP@~ Y@y@&$Alternative minimum tax items:KKKKKKKK K K M& $Alternative minimum tax items: KKKKKKKKKY&&,$$ Adjustment and preference items:KKKKKKKK K K M, $$ Adjustment and preference items: KKKKKKKKKY:)2 Depreciation of property placed in serviceKKKKKKKK K K M: )2 Depreciation of property placed in service KKKKKKKKKY%%' after 1986~ KȌ~ KV@~ KA~ Kd'A~ K`@~ KXGRA~ K~ K<4A~  K+~  K3A~  MFQ ' after 1986~  K&A~ KjR~ KW@~ Kx0A~ KA~ K@~ KX@A~ Kpk A~ KwA~ Y @ l%!@%"%#F%$Z(%](&('x((n()(*(+k(,q(-t(.w(/p(0r%1L%2%3x%4L%5%6P%7%8(9%:<%;%<%=%>~"?K"3 )+ Amortization of certified pollution K K K K K K K K K K M3 )+ Amortization of certified pollution K K K K K K K K K Y1!') control facilities after 1986~ !K@ !K-~ !K^@~ !Kp@ !K-~ !K~ !Kb@~ !Kb@ ! K- ! K- ! M-1! ') control facilities after 1986 ! K- !K- !K- !K- !K- !K- !K- !K- !K-~ !Y46"). Amortization of mining exploration and"K"K"K"K"K"K"K"K" K" K" P6" ). Amortization of mining exploration and" K"K"K"K"K"K"K"K"K"Y6#). development costs paid or incurred#N#K#K#K#K#K#K#K# K# K# P6# ). development costs paid or incurred# K#K#K#K#K#K#K#K#K#Y#(#($' after 1986~ $K  $K-~ $K~ $Km~ $KH@~ $K/~ $K#@~ $K#@ $ K- $ K- $ M-$ ' after 1986~ $ KD $K-~ $K~ $KK $K- $K- $K- $K- $K- $Y-4%', Amortization of circulation expenses~ %K6 %K-~ %K5 %K- %K- %K-~ %K %K-~ % K % K- % M-4% ', Amortization of circulation expenses % K- %K- %K- %K- %K- %K- %K- %K- %K- %Y-%&' Adjusted gain or loss~ &K~ &K~ &KPj~ &KX,~ &K@~ &K*~ &Kۯ~ &K)~ & K4G~ & K ~ & M%& ' Adjusted gain or loss~ & K ~ &KN~ &Ka~ &K~ &K ~ &KP{~ &K@E~ &K~ &Kpu~ &Y²#'' Long-term contracts~ 'K A 'K-~ 'KD@ 'K-~ 'K  A'K*6,426~ 'K 'K-~ ' K' K*9,553 ' M-#' ' Long-term contracts ' K- 'K- 'K- 'K- 'K- 'K- 'K- 'K- 'K- 'Y-5('- Installment sales of certain property~ (KA (K-~ (Kr (K- (K*-119(K*341,565~ (K`o~ (K`c~ ( KX~ ( K ( o[1] 5( '- Installment sales of certain property ( K-~ (K$~ (K@ (K-~ (K@ (K-~ (K@[ (K-~ (Ki (Y-:)'2 Merchant marine capital construction funds~ )K`@ )K- )K- )K- )K-~ )K@ )K- )K- ) K-~ ) K@ ) M-:) '2 Merchant marine capital construction funds ) K- )K-~ )K@ )K- )K- )K- )K- )K- )K- )Y-(*' Section 833(b) deduction~ *KA& *K- *K- *K- *K- *K- *K- *K- * K- * K- * M-(* ' Section 833(b) deduction~ * KA& *K- *K- *K- *K- *K- *K- *K- *K- *Y-++'# Tax shelter farm activities~ +K@ +K- +K- +K- +K- +K- +K- +K- + K- + K- + M-++ '# Tax shelter farm activities + K- +K- +K- +K- +K- +K- +K-~ +K@ +K- +Y-",' Passive activities~ ,K~ ,K@~ ,K@ ,K-~ ,K`c@~ ,K.@~ ,K,K*-8,856~ , Ki@~ , K@~ , M>", ' Passive activities~ , KZ@~ ,K#~ ,K?@~ ,KL@ ,K- ,K-~ ,K&@~ ,K~ ,Kg~ ,YD@(-' Certain loss limitations-K*-2,452~ -K0x -K- -K- -K*4~ -Kj@~ -Kk~ -Kk - K-~ - K0{ - M-(- ' Certain loss limitations - K- -K- -K- -K- -K- -K- -K-~ -K,@~ -K -Y-!.' Other adjustments~ .Kh{~ .K~ .K @~ .KS~ .Ki@~ .K~ .K%~ .K~~ . K~ . Kk~ . M!. ' Other adjustments~ . K~ .Kξ@~ .K`~ .K j@~ .K~ .K4~ .K@@~ .K~ .Kpz@~ .Y@/' Depletion.~ /K:A~ /KW@~ /K1~ /K '@~ /Kr@~ /KA~ /K r@~ /K r@ / K-~ / Kc@ / M-/ ' Depletion.~ / KX@~ /Kr /\[1]~ /K>@ /K- /K- /K- /\[1]~ /K /Y-/%/%90)1 Tax exempt interest from private activity0K0K0K0K0K0K0K0K0 K0 K0 M90 )1 Tax exempt interest from private activity0 K0K0K0K0K0K0K0K0K0Y-1'% bonds issued after 8/7/86~ 1KxA~ 1K]@~ 1KI@~ 1K0@ 1K-~ 1K4@ 1\[1]  1\[1]  1 K-~ 1 K@~ 1 Mv@-1 '% bonds issued after 8/7/86~ 1 K*A~ 1K@ 1K-~ 1KR@ 1K- 1K-~ 1KF@ 1K- 1K- 1Y-*2'" Intangible drilling costs.~ 2K@ 2K-~ 2K@~ 2Kpt@~ 2K*~ 2K m@~ 2Kث@~ 2Kث@ 2 K- 2 K- 2 M-*2 '" Intangible drilling costs.~ 2 Kf@~ 2K@ 2\[1] 2K- 2K- 2K- 2K- 2K- 2K- 2Y-93)1 Accelerated depreciation of real property3K3K3K3K3K3K3K3K3 K3 K3 M93 )1 Accelerated depreciation of real property3 K3K3K3K3K3K3K3K3K3Y24'* placed in service before 1987~ 4K~ 4K&@~ 4Ku~ 4Kx@ 4K*81~ 4K~ 4K|@~ 4Kj@~ 4 K`n@ 4 K*130~ 4 M;@24 '* placed in service before 1987~ 4 K1 4K*105~ 4Kp@~ 4K@ 4K- 4K-~ 4KȀ 4K- 4K*330 4Y-;5)3 Accelerated depreciation of leased personal5K5K5K5K5K5K5K5K5 K5 K5 M;5 )3 Accelerated depreciation of leased personal5 K5K5K5K5K5K5K5K5K5Y<6'4 property placed in service before 1987. 6K*179 6K- 6K- 6K- 6K- 6K*171~ 6K@ 6K-~ 6 K@ 6 K-~ 6 M?<6 '4 property placed in service before 1987. 6 \[1] 6K- 6K- 6K- 6K- 6K- 6K- 6K- 6K- 6Y-)7'!Total adjustments and preferences~ 7K~ 7K@~ 7K(.A~ 7K)~ 7KA~ 7KM~ 7K(A~ 7K!A~ 7 KA~ 7 K@~ 7 M%A)7 '!Total adjustments and preferences~ 7 KK~ 7K.~ 7KxA~ 7K(~ 7K`@~ 7K@~ 7K @~ 7KA~ 7KA~ 7Y@@7(7(98'1Adjusted current earnings adjustment after excess~ 8K>~ 8K@~ 8K A~ 8K @~ 8K@~ 8K/~ 8K|A~ 8KA~ 8 K @~ 8 K -@~ 8 M@98 '1Adjusted current earnings adjustment after excess~ 8 K~ 8K`@~ 8K @~ 8KNy-~ 8KN@~ 8Ki@~ 8K@~ 8K@~ 8K@~ 8Y@8%8%19))Alternative minimum taxable income before9K9K9K9K9K9K9K9K9 K9 K9 M19 ))Alternative minimum taxable income before9 K9K9K9K9K9K9K9K9K9Y8:'0 alternative tax net operating loss deduction~ :K1~ :KCA~ :KKA~ :KzL~ :KeT~ :KJi ~ :K:~ :Kr0~ : K~ : Kf~ : M@8: '0 alternative tax net operating loss deduction~ : KF~ :K{~ :Kch~ :K> ~ :K5A~ :K@~ :K|)~ :KA~ :K\~ :Y@4;',Alternative tax net operating loss deduction~ ;KW~ ;KA~ ;K@~ ;KS(A~ ;KX7'A~ ;K~ ;K~8~ ;K~ ; KN~ ; Kn7~ ; Mޕ4; ',Alternative tax net operating loss deduction~ ; K~ ~ ;K>I~ ;KƆB~ ;K>%~ ;KzA~ ;K@@~ ;KPA~ ;KA~ ;K6~ ;Y@3<'+Alternative minimum tax foreign tax credit.~ <K^Ex~ <KV@~ <K8 A~ <K@~ <K\@~ <KN~ <Kа@~ <K@~ < K@~ < K@~ < M@3< '+Alternative minimum tax foreign tax credit.~ < KD1A~ <K\@~ <K@~ <KxzA~ <KA~ <K@~ <K?~ <K@~ <K.@ <Y-=*Tentative minimum tax.~ =bFQ}~ =b@~ =bA~ =bXOA~ =b@~ =bz~ =b ~ =bdA~ = b @~ = bA~ = c@= *Tentative minimum tax.~ = bp\~ =b&A~ =b@~ =b"A~ =b|@~ =b@~ =b"@~ =b@@~ =b@~ =d@="=" >- :> ]2Detail may not add to total because of rounding. ?????????? ? ? t? ]l* - Estimate should be used with caution because of the small number of sample returns on which it is based.? ???????????@ @A .@B @C @D j@E m@F @G @*@ ^"[1] This amount is less than $500.A _[2] Credits include foreign tax, U.S. possessions tax, nonconventional source fuel, qualified electric vehicle, general business, prior year minimum tax, and qualified zone academy bond credit. Credits may or may not B _be shown separately.fC _^[15] This industry includes Nature of Business not Allocable which is not shown separately. iD _a[16] This industry includes Wholesale and Retail not Allocable, which is not shown separately. E `Note: See Section 1 (Introduction), Section 2 (Changes in Law and Regulations), Section 3 (Description of the Sample and Limitations of the Data), and Section 5 (Explanation of Terms). F a~Source: Internal Revenue Service, Statistics of Income - 1999, Corporation Income Tax Returns, Publication 16, September 2002.]P!>>>=ȝ=4  orma= f> ????m=w$V$Vĺ=ػ*0=ػ=ػ*0*0ػT)=̜=(0ػT=(0̜=<<`(8UTVTVTVTVTWT<qq     "