� \pjnwill00 @ �%YB+F_[wF�֑V�֖V�֛V�֠B�  dMbP?_"*+�%�����1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 P�Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 xArial1 x�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\(0\))&#,##0" ";\-#,##0" ";\ \-\-" ";@" "-*#,##0.0" ";\-#,##0.0" ";\ \-\-" ";@" "/,#,##0.00" ";\-#,##0.00" ";\ \-\-" ";@" " " "@ " "@ " "@" "@" "@ 0.000%0.0% \(General\) 0;[Red]0"Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##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 1� ��C /� ��C 0� ��C .� ��C  � ��C  �C  �C  �C  (��C  ,��C  �C  (�C  (�C  ,�C &8�C &8C &8C  �C  (��C &8��C &8�C &8�C "8�C "�C "8�C  ,�C  (�C "8��C "<�C "8�C -"<�C "<�C -"<�C -"<��C "8��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 #�C  ,��C #<�C #<�C  �C  (�C &8�C 8��C 8�C 8�C 8�C  (�C 8�C 8C  (�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 - ,�C - ,�������������������U} �}  � } �} } I} �} $} �} �} } I} I} I} $  � �l� q� �O� �V@n  �x@ ���! ���! ���! ���! ���! �x�! ���! �x�! ���! �x�@ ���! �&�! �o�! ���! ���! ���! ���! ���! ���! ���! ���! ���! ���! ���! ���! ���! ���!c[Table 14 -- Examination Coverage: Recommended and Average Recommended Additional Tax AfterA9Examination, by Type and Size of Return, Fiscal Year 1999H@[Money amounts are in thousands of dollars, except as indicated]    Percentage of returns   "#Returns examined###### $examined with no change # %'Type and size of return+ Returns filed")# Revenue agent#++ + ( *+ in Calendar+, Percentage& -Non- +Tax +Tax'Service +Revenue  (Tax (Service+Year 1998 [1,2] +Total,covered+CEP [3]+CEP [3](auditor+examiner'center  +agent (auditor (center ' . . / . . 0 . 1 . 0 0 2 .(1)~ 3@~ 4@~ 3@~ 3@~ 4@~ 3@~ 5 @ .(9) 0(10) 0(11) ' 6 6 , 6 6 7 6 8 6 7 7 9United States, total [2]$ :�vAD�D<�D>�@- :v�2A�D�D<�D>�D?�* ;\�?D �D � 0Y@) :@D�D<�D>�D?�) : AD�D<�D>�D?�- < A�D�D<�D>�D?�) :@&@D�D<�D>�D?�) =� &AD�D<�D>�D?� >[4] ?[4] ?[4] @ ' 6 6 , 6 6 7 6 8 6 7 7ATaxable returns: [5]BBCBBDBE B D D !+F#Income, estate, and gift tax, total8BǟA&D�D"�D1�D4�D:�DB�DC�=B/2A+D�D"�D1�D4�D:�DB�DC�DD�*CWZ|�?D�D� 0Y@=B@+D�D"�D1�D4�D:�DB�DC�DD�=B �A+D�D"�D1�D4�D:�DB�DC�DD�DH� A$��1=B@@+D�D"�D1�D4�D:�DB�DC�DD�=E� &A+D�D"�D1�D4�D:�DB�DC�DD�~  B2@~  D.@~  D.@,G$Individual income tax returns, totalBP�7A %��B0A %��*CLXa?D�D� 0Y@Bb@ %��B ]@ %��DH� A %��B@@ %��E�%A %��~  B(@~  D.@~  D.@HNonbusiness returns:BBCBBDBE B D D0I(Forms 1040A with TPI under $25,000 [6,7]~ BG� ~ B֭$*C�({?D�D� 0Y@~ B@~ B@~ D�@~ B@~ EH�A~  B(@~  D(@~  D&@-I%All other returns by size of TPI: [7]BBCBBDBE B D DJ Under $25,000~ B,iA~ Bp@*Cm�6?D�D� 0Y@~ B$@~ BO@~ DZ@~ B@~ E@~  B(@~  D*@~  D2@J$25,000 under $50,000 ~ Br~ B�:@*C~Hnd?D�D� 0Y@~ B@~ B@~ D�@~ B<@~ E`@~  B"@~  D*@~  D0@J$50,000 under $100,000~ B�~ B @*C�7F?D�D� 0Y@~ B@~ B\@~ D~@~ B@~ E@@~  B$@~  D0@~  D6@J$100,000 or more ~ B�~ B`@*Cp�:�?D�D� 0Y@~ BW@~ BE@~ DQ@~ B@~ E}@~  B&@~  D?@~  D@@HBusiness returns:BBCBBDBE B D D.I&Schedule C returns by size of TGR: [8]BBCBBDBE B D DJ Under $25,000~ B8nCA~ B @*CQa@D�D� 0Y@~ B�?~ B@~ D@~ Bz@~ E@+@~  B(@~  D,@~  D?@J$25,000 under $100,000~ Bk�~ B@*Co̔1H?D�D� 0Y@~ B@~ B*@~ D�:@~ B@~ E<@~  B$@~  D(@~  D9@J$100,000 or more ~ B � ���!? ���! ' 6 6 , 6 6 7 6 8 6 7 7.!G&Corporation income tax returns, except!6!6!,!6!6!7!6!8! 6! 7! 7"GForm 1120S, total [9]"B�?CA %$�/�"B`@ %$�/�*"C�-԰T?D"�D"� 0Y@"B"@ %$�/�"Bo@ %$�/� "QN/A"B@ %$�/�"E@ %$�/�~ " B9@ " QN/A~ " DN@+#H#Returns other than Form 1120F: [10]#"#"#*#"#"#R#"# "# *# * $INo balance sheet returns~ $B0�A~ $BĞ@*$CqGp�?D$�D$� 0Y@~ $BK@~ $B|@ $QN/A~ $B~ $E`c@~ $ B;@ $ QN/A~ $ DM@)%I!Balance sheet returns by size of %B%B%C%B%B%D%B%E% B% Q% D&J total assets:&B&B&C&B&B&D&B&E& B& Q& D&'JUnder $250,000 ~ 'B6A~ 'BѺ@*'Cz|<� +�?D'�D'� 0Y@~ 'B@~ 'B@ 'QN/A~ 'B@~ 'Ek@~ ' B:@ ' QN/A~ ' DN@)(J!$250,000 under $1,000,000 ~ (B8A~ (B:@*(C�?D(�D(� 0Y@~ (B @~ (B@ (QN/A~ (B�?~ (Eb@~ ( B<@ ( QN/A~ ( DO@#)J$1,000,000 under $5,000,000~ )BA~ )B@*)Ct�@D)�D)� 0Y@~ )B3@~ )B@ )QN/A~ )B~ )Eg@~ ) B;@ ) QN/A~ ) DM@3*J+$5,000,000 under $10,000,000 ~ *B@~ *B@**COX�;$@D*�D*� 0Y@~ *B,@~ *BZ@ *QN/A~ *B~ *ET@~ * B=@ * QN/A~ * DN@1+J)$10,000,000 under $50,000,000 ~ +B-@~ +B@*+CKa-@D+�D+� 0Y@~ +BT@~ +BH@ +QN/A~ +B~ +EY@~ + B:@ + QN/A~ + DQ@3,J+$50,000,000 under $100,000,000 ~ ,B@~ ,Bؓ@*,CZ� qV~0@D,�D,� 0Y@~ ,BP@~ ,BL@ ,QN/A~ ,B~ ,E@@~ , B3@ , QN/A~ , DJ@3-J+$100,000,000 under $250,000,000 ~ -B@~ -B@*-CS{2@D-�D-� 0Y@~ -B@`@~ -B$@ -QN/A~ -B~ -E?@~ - B.@ - QN/A~ - DK@.J$250,000,000 or more~ .B@~ .B@*.CA@D.�D.� 0Y@~ .BН@~ .B @ .QN/A~ .B~ .EU@~ . B@ . QN/A~ . DM@/SForm 1120F returns [10]~ /M@~ /M`r@*/Nqq?D/�D/� 0Y@~ /MC@~ /Mk@ /TN/A~ /M~ /P@@~ / M.@ / TN/A~ / OQ@0'06060,06060706080 60 70 7+1U#Estate and trust income tax returns~ 1MIA~ 1M@*1NS �?D1�D1� 0Y@~ 1M$@~ 1M@ 1TN/A~ 1M~ 1Pئ@~ 1 M3@ 1 TN/A~ 1 OS@2'26262,26262726282 62 72 73GEstate tax returns:36363,36363736383 63 73 74G Total4B@@ %6�8�4B3@ %6�8�*4C\:� @D4�D4� 0Y@4B %6�8�4B@ %6�8� 4QN/A4B %6�8�4Er@ %6�8�~ 4 B&@ 4 QN/A~ 4 D@ 5G Size of gross estate:5B5B5C5B5B5Q5B5E5 B5 Q5 D6IUnder $1,000,000~ 6B?@~ 6B^@*6CA X@D6�D6� 0Y@~ 6B~ 6B>@ 6QN/A~ 6B~ 6Eb@~ 6 B*@ 6 QN/A~ 6 D"@#7I$1,000,000 under $5,000,000~ 7Bv@~ 7B@*7C�,�%@D7�D7� 0Y@~ 7B~ 7B @ 7QN/A~ 7B~ 7E`a@~ 7 B$@ 7 QN/A~ 7 D@8V$5,000,000 or more~ 8Mh@~ 8M4@*8N@@D8�D8� 0Y@~ 8M~ 8M@ 8TN/A~ 8M~ 8P*@~ 8 M&@ 8 TN/A~ 8 T9'96969,96969796989 69 79 7:UGift tax returns~ :M�A~ :M@*:N/ck��?D:�D:� 0Y@~ :M@~ :M|@ :TN/A~ :M~ :P~ : M6@ : TN/A~ : T;';6;6;,;6;6;7;6;8; 6; 7; 7<FEmployment tax returns~ <B� �~ <B@@*<C.�?D<�D<� 0Y@~ <B@~ <B@E@~ <D@~ <Bk@~ <E&@~ < B*@~ < D @~ < D"@1=F)Employment revenue officer examiners [11] =K[1]~ =B@ =Q[1] =KN/A =KN/A~ =D@ =KN/A =WN/A = KN/A~ = D&@ = QN/A>FExcise tax returns [2]~ >B)A~ >B@*>C]t�?D>�D>� 0Y@~ >BP@~ >B@~ >De@~ >B@d@~ >E~ > B.@~ > D@~ > Q$?XOther taxable returns [9,12] ?Y[1]~ ?M0u@ ?Z[1]~ ?M@c@~ ?M`f@~ ?O~ ?M~ ?P@~ ? M2@~ ? T~ ? OP@@ �l�!A �x�!B ���!C ���!D ���!E ���!F �!G ��!H ��!I ���! J ���!K ��@!L ��@!M ���!N ���!O �x�!P ���!Q �x@!R ��!S �x@!T ���!U ��@!V �.@!W ��@!X ��@!Y ��@!Z ��@![ ��@!\ ��@!] ��@!^ ��@!_ ��@!@'@6@6@,@6@6@7@6@8@ 6@ 7@ 7 AANontaxable returns: [13]ABABACABABADABAEA BA QA D&BFPartnership returns, Form 1065~ BBe[4] Q?[4] Q ?[4] Q ?[4]Q !R(RiRiRjRjRjRjRiRjR jR jR SkTaxable returns: [5]SBSBSDSDSDSDSBSDS DS D+Tl#Income, estate, and gift tax, total.TB@qADU�Dg�Dv�Dy�D�.TB@[dADU�Dg�Dv�Dy�D�.TDOUADU�Dg�Dv�Dy�D�TDzz'A$U��1.TD@@DU�Dg�Dv�Dy�D�.TD�6ADU�Dg�Dv�Dy�D�~ TBR~ TD@~ T D@~ T D>@T T ,Um$Individual income tax returns, totalUB�QA %Wd�UB�@ %Wd�UDt�?A %Wd�UDzz'A %Wd�UD@@ %Wd�UD6A %Wd�~ UB �A~ UD;@~ U D@~ U DJ@VnNonbusiness returns:VBVBVDVDVDVDVBVDV DV D/Wo'Form 1040A with TPI under $25,000 [6,7]~ WB�1X~ WBa@~ WDP$@~ WD`ZA~ WD"@~ WD0]1A~ WB @~ WD6@~ W D @~ W D@-Xo%All other returns by size of TPI: [7]XBXBXDXDXDXDXBXDX DX DYp Under $25,000~ YB& A~ YBH@~ YDp@~ YDc@~ YDϼ@~ YD@~ YB @~ YDJ@~ Y Dr@~ Y Dl@Zp$25,000 under $50,000 ~ ZBX�A~ ZB@@~ ZD0@~ ZD .@~ ZD@~ ZD @~ ZBR@~ ZD @~ Z Dt@~ Z D8@[p$50,000 under $100,000~ [B0<A~ [B`o@~ [D@~ [D0N@~ [D@~ [D@~ [B@~ [DJ@~ [ DH@~ [ D@\p$100,000 or more ~ \B�9H~ \BG@~ \D+A~ \D�$@~ \D@~ \D@@~ \BA~ \D@~ \ D@~ \ D@]nBusiness returns:]B]B]D]D]D]D]B]D] D] D.^o&Schedule C returns by size of TGR: [8]^B^B^D^D^D^D^B^D^ D^ D_p Under $25,000~ _BxgA~ _K~ _D`@~ _D @~ _DR@~ _D@@~ _K~ _D@~ _ D@~ _ Dd@` �l@!a ��@!b ��@!c ��@!d ��@!e ��@!f �n@!g ��@!h �@!i ��@!j ��@!k ��@!l �}@!m ��@!n ��@!o ��@!p ��@!q ��@!r ��@!s ��@!t ��@!u ��@!v �n@!w ��@!x �n@!y ��@!z �@!{ ��@!| ��@!} ��@!~ ��@! �n@!`p$25,000 under $100,000~ `Bh� A~ `B@e@~ `D�@~ `Dp@~ `D]@~ `D3@~ `B@~ `D@~ ` D2@~ ` D,@ap$100,000 or more ~ aB�#A~ aBާ@~ aD6� ~ aD@~ aD@~ aD@~ aB`@~ aD@~ a D@~ a D@.bo&Schedule F returns by size of TGR: [8]bBbBbDbDbDbDbBbDb Db DcpUnder $100,000~ cB@~ cK~ cD8@~ cD¢@~ cD`e@~ cD@~ cK~ cD1@~ c D@~ c D@dq$100,000 or more~ dM @~ dY~ dO @~ dO @~ dO@~ dO@~ dY~ dO@|@~ d O@~ d Oؒ@e(eieiejejejejeieje je j.fm&Corporation income tax returns, exceptfififjfrfjfjfifjf jf j gm Form 1120S, total [9]gB .~hA %it�gB dA %it�gDH?A %it� gQN/AgD %it�gD@ %it�~ gBV�~ gD@ @ g QN/A~ g Dd@+hn#Returns other than Form 1120F: [10]hBhBhDhQhDhDhBhDh Dh D ioNo balance sheet returns~ iBP�A~ iB~@~ iD@ iQN/A~ iQ~ iD{@~ iBj~ iD@@ i QN/A~ i D`@)jo!Balance sheet returns by size of jBjBjDjQjQjDjBjDj Qj Dkp total assets:kBkBkDkQkDkDkBkDk Dk D&lpUnder $250,000 ~ lB~@~ lBQ@~ lD @ lQN/A~ lQ~ lD`|@~ lB��~ lD[@ l QN/A~ l Dl@)mp!$250,000 under $1,000,000 ~ mBp@~ mB@~ mD�<@ mQN/A~ mQ~ mDk@~ mBA~ mD@ m QN/A~ m Dx@#np$1,000,000 under $5,000,000~ nB A~ nB@~ nDl A nQN/A~ nQ~ nDl@~ nB�@~ nD$@ n QN/A~ n Du@3op+$5,000,000 under $10,000,000 ~ oB@~ oB@~ oDM@ oQN/A~ oQ~ oD@~ oB$�A~ oD@ o QN/A~ o D@1pp)$10,000,000 under $50,000,000 ~ pB@�A~ pB@~ pDT�A pQN/A~ pQ~ pDh@~ pB�A~ pDPj@ p QN/A~ p D@3qp+$50,000,000 under $100,000,000 ~ qB0\A~ qB@@~ qDp^A qQN/A~ qQ~ qDZ@~ qB̏A~ qD�?A q QN/A~ q D\@3rp+$100,000,000 under $250,000,000 ~ rBĨA~ rB`@~ rD|A rQN/A~ rQ~ rD7@~ rBpnA~ rD A r QN/A~ r D@sp$250,000,000 or more~ sB�~ sBj�~ sD A sQN/A~ sQ~ sDД@~ sBVQ~ sDA s QN/A~ s DA@tsForm 1120F returns [10]~ tML@~ tM\@~ tO�2@ tTN/A~ tT~ tOC@~ tMS'A~ tOHA t TN/A~ t O@u(uiuiujurujujuiuju ju j+vt#Estate and trust income tax returns~ vM`v@~ vM@?@~ vOr@ vTN/A~ vT~ vO@~ vM� r~ vO�@ v TN/A~ v OЃ@w(wiwiwjwrwjwjwiwjw jw jxmEstate tax returns:xixixjxrxjxjxixjx jx jym TotalyBv#0A %{}�yB %{}�yD�0A %{}� yQN/AyD %{}�yD@ %{}�~ yK~ yD@ y QN/A~ y D@ zm Size of gross estate:zBzBzDzQzDzDzKzDz Dz D{oUnder $1,000,000~ {B@~ {K~ {D@ {QN/A~ {Q~ {D@~ {K~ {D�@ { QN/A~ { D@#|o$1,000,000 under $5,000,000~ |BH�A~ |K~ |Dt�A |QN/A~ |Q~ |D@~ |K~ |D@@ | QN/A~ | Dw@}u$5,000,000 or more~ }MO$A~ }Y~ }Oޜ( }TN/A~ }T~ }O f@~ }Y~ }O �A } TN/A~ } O@~(~i~i~j~Q~j~j~i~j~ j~ jtGift tax returns~ M4A~ Y`@~ OA TN/A~ T~ T~ Y@~ O�A  TN/A~  T �l@!� �n@!� ��@!� ��@!� ��@!� ��@!� �x@!� ��@!� ���!� ���!� ���!� ���!� ���!� �@!� ��@!� �U@!��w@!���@!��&@!��@!���@!���@!��\@!���@!���@!��@!���@!��@!���@!���@!���@!��@!(iijQjjij j j�lEmployment tax returns~ �BA~ �BH�A~ �D A~ �Q@~ �Dx@~ �D&@~ �B�@~ �D@~ � D[@~ � D@1�l)Employment revenue officer examiners [11]~ �B~@ �KN/A �QN/A~ �Q~@ �QN/A �QN/A �KN/A �QN/A~ � D@ � QN/A�lExcise tax returns [2]~ �BA~ �B@~ �D {@~ �Q @~ �DP@~ �D~ �B@~ �D@~ � DH@~ � Q$�vOther taxable returns [9,12]~ �M`M@~ �Mm@~ �Oح@~ �T~ �T~ �O0@~ �MsA~ �O@~ � T~ � Ob@�(�6�6�,�Q�7�7�6�7� 7� 7� w �kNontaxable returns: [13]�B�B�C�Q�D�D�B�D� D� Q� E� !&�~Partnership returns, Form 1065 �KN/A �KN/A �xN/A �QN/A �QN/A �QN/A �KN/A �QN/A � QN/A � QN/A� E� !0�(S corporation returns, Form 1120S [9,14] �KN/A �KN/A �xN/A �QN/A �QN/A �QN/A �KN/A �QN/A � QN/A � QN/A� E$�Other nontaxable returns [5] �YN/A �YN/A �ZN/A �TN/A �TN/A �TN/A �YN/A �TN/A � YN/A � TN/A� W�yN/A - Not Applicable.��������� � � B�y:NOTES: Detail may not add to totals because of rounding. ��������� � � � ��z�[1] In general, examination activity may be associated with returns filed in the previous calendar year. However, this relationship is only ��������� � � � ��z�approximate. Therefore, for some categories, there are either no returns or a smaller number of returns shown in column 1, compared to the Q�zInumber with examination activity (as indicated by data in other columns).s�zk[2] Excludes excise tax returns filed with the Customs Service and Bureau of Alcohol, Tobacco and Firearms.��z�[3] CEP (Coordinated Examination Program) covers "a taxpayer, and its effectively controlled entities, that warrants application of 'team "�zexamination' procedures." �z[4] Not computed.��z�[5] The following returns are nontaxable: Form 1120-DISC (domestic international sales corporations); Form 1120-IC-DISC (interest-charge }�zudomestic international sales corporations); Form 1066 (real estate mortgage investment conduits); and certain others.X�zP[6] Form 1040A is one of the two IRS individual income tax return "short forms."��z�[7] TPI (total positive income) is, in general, the sum of all positive amounts shown for the various sources of income reported on the individual ��z�income tax return, and, thus, excludes net losses. For example, it includes "business or profession net income," but not "business or profession �z net loss."��z�[8] Schedule C returns are filed by nonfarm sole proprietors. Schedule F returns are filed by farm sole proprietors. TGR stands for "total gross �z receipts." ��z�[9] Forms 1120S are returns filed by qualifying corporations electing to be taxed through shareholders. Under certain conditions, some of these ��z�corporations were subject to tax and are included in "other taxable returns" in this table. Otherwise, they are included in "nontaxable returns." ��z�Total for corporations also excludes certain other types of corporations, which are also included in "other taxable returns" described in footnote 12, �zbelow. ��z�[10] Forms 1120F are returns filed by foreign corporations with U.S. income, other than foreign life insurance companies and foreign sales ��l@!��@!���@!��z@!���@!��n@!���@!��|@!��u@!��8@!�� @!�� @!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!�z corporations.��z�[11] Comprises work performed by a revenue officer examiner. (Revenue officer examiners were transferred to the examination function from the v�zncollection function in 1996; therefore, examination data for them are only available starting with that year.)��z�[12] Includes Forms 1120S (for S corporations reporting a tax; see also footnote 9); 1120-FSC (foreign sales corporations); 8288 (withholding tax j�zbreturns for disposition by foreign persons of U.S. property interests); and certain other returns.��z�[13] Includes returns filed by "flow through" entities, such as partnerships, S corporations, and certain others, that have tax consequences x�zpapplicable to the partners, shareholders, or other owners. For other nontaxable returns, see also footnote 5. q�zi[14] Includes most Form 1120S returns (S corporations that are nontaxable; see also footnotes 9 and 12). 4�z,SOURCE: 1999 IRS Data Book, Publication 55b.�z�z��l@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��l@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!�l@!�@!�@!�@!�@!�@!�@!�@!�@! �@! �@! �@! �@! �@!�@!�@!�@!�@!�@!�@!�@!�@!�@!�@!�@!�@!�@!�@!�@!�@!�@!�@! �l@!!�@!"�@!#�@!$�@!%�@!&�@!'�@!(�@!)�@!*�@!+�@!,�@!-�@!.�@!/�@!0�@!1�@!2�@!3�@!4�@!5�@!6�@!7�@!8�@!9�@!:�@!;�@!<�@!=�@!>�@!?�@!@�l@!A�@!B�@!C�@!D�@!E�@!F�@!G�@!H�@!I�@!J�@!K�@!L�@!M�@!N�@!O�@!P�@!Q�@!R�@!S�@!T�@!U�@!V�@!W�@!X�@!Y�@!Z�@![�@!\�@!]�@!^�@!_�@!`�l@!a�@!b�@!c�@!d�@!e�@!f�@!g�@!h�@!i�@!j�@!k�@!l�@!m�@!n�@!o�@!p�@!q�@!r�@!s�@!t�@!u�@!v�@!w�@!x�@!y�@!z�@!{�@!|�@!}�@!~�@!�@!�@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!��@!]P~=�= �;ȟ;8 , ]Pg6hH �;;7 , ]P~��� �;;8 , ]P+~��� �;�;8 , = X/�#> ��" �����������������������������