1995

Table 2.--1995, S-Corporation Returns, Returns With Net Income: Total Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Major Industrial Group [All figures are estimates based on samples--money amounts are in thousands of dollars] Mining All Item industries Agriculture, forestry, and fishing Total Metal mining Coal mining Oil and gas extraction Nonmetallic minerals, except fuels (1) Number of returns..................................................... Number of shareholders......................................... Income from a trade or business: Total receipts [1]..................................................... Business receipts.................................................. Interest on Government obligations: State and local..................................................... Net gain, noncapital assets..................................... Other receipts.......................................................... Total deductions...................................................... Cost of goods sold.................................................... Compensation of officers.......................................... Salaries and wages................................................... Repairs...................................................................... Bad debts.................................................................. Rent paid on business property................................ Taxes paid................................................................. Interest paid.............................................................. Amortization.............................................................. Depreciation.............................................................. Depletion................................................................... Advertising................................................................ Pension, profit-sharing, stock bonus, and annuity plans........................................ Employee benefit programs...................................... Net loss, noncapital assets....................................... Other deductions....................................................... Total receipts less total deductions [1].................. Net income (less deficit) from a trade or business........................................ Net income................................................................ Deficit........................................................................ Portfolio income (less deficit) distributed to shareholders.................................... Dividend income....................................................... Interest income.......................................................... Royalty income (less loss)........................................ Net short-term capital gain 1,934,015,111 1,901,490,452 514,140 3,707,701 28,302,819 1,820,401,955 1,246,414,915 72,058,130 162,248,074 10,827,111 3,055,851 34,034,003 38,162,060 17,819,165 1,778,129 28,531,068 169,179 17,744,016 6,709,619 12,985,732 112,155 167,752,750 113,613,156 113,099,016 114,993,692 1,894,675 17,273,675 808,510 6,310,994 465,171 1,301,174 2,536,633 (2) 38,274 103,801 28,071,725 26,568,607 14,837 270,849 1,217,432 25,844,894 13,712,722 816,729 2,315,228 545,020 20,496 805,437 604,924 596,476 12,327 908,644 *645 86,662 57,886 157,714 *1,076 5,202,908 2,226,831 2,211,994 2,285,840 73,846 350,313 19,326 147,755 9,004 (3) 8,422 19,675 10,327,303 9,421,922 8,260 130,845 766,276 8,726,741 4,516,757 275,004 744,657 168,150 13,073 127,224 357,023 237,095 14,748 519,630 97,428 12,026 39,958 178,333 *383 1,425,251 1,600,563 1,592,302 1,631,137 38,835 536,262 35,906 141,455 102,979 (4) *34 *38 *197,464 *153,110 *65 *2 *44,287 *141,355 *26,492 *3,973 *21,405 *18,464 *416 *8,637 *8,505 *2,422 -*8,840 *1,999 *97 -*6,417 -*33,688 *56,109 *56,044 *56,044 -*8,363 -*3,861 -- (5) 263 746 2,315,468 2,263,043 -*23,444 28,981 2,161,897 1,359,813 *13,442 171,868 43,701 *637 *48,375 70,572 20,531 *783 99,219 *31,649 *632 *9874 111,139 *8 179,654 153,571 153,571 155,197 *1,626 22,161 *2,260 11,579 *2,968 (6) 6,428 15,025 5,008,823 4,285,429 5,826 84,560 633,007 3,906,869 1,628,768 163,541 361,965 51,893 7,066 46,176 200,970 171,836 11,759 240,559 *2,905 5,417 9,833 36,977 *375 966,828 1,101,954 1,096,127 1,132,725 36,597 473,218 30,518 105,677 95,383 (7) 1,697 3,867 2,805,549 2,720,340 *2,369 22,838 60,002 2,516,620 1,501,684 94,049 189,419 54,092 4,954 24,036 76,977 42,306 *2,206 171,011 60,874 5,880 20,251 23,800 -245,080 288,929 286,560 287,171 *612 32,520 *3,129 20,338 *4,628 (less loss).............................................................. Net long-term capital gain (less loss).............................................................. Other portfolio income (net)...................................... Real estate rental net income (less deficit)............................................................. Net income................................................................ Deficit........................................................................ Net income (less deficit) from other rental activity........................................ Net income................................................................ Deficit........................................................................ Total net income (less deficit).................................... Footnotes at end of table. 909,930 8,643,760 135,310 3,708,007 3,943,113 235,106 877,922 903,220 25,299 134,958,619 3,995 169,005 *1,227 57,219 60,503 3,284 11,296 11,352 *56 2,630,822 2,463 251,869 *1,588 8,950 12,831 3,881 2,202 3,556 *1,354 2,139,716 -*4,502 -*13 *13 ----*64,420 *1,614 *2,937 *803 *1,190 *1,272 *82 15 15 -176,937 -976 241,890 *726 7,109 *10,751 *3,642 2,213 *3,191 *978 1,578,667 *1,825 *2,541 *59 638 *795 *157 *-25 *351 *376 319,692 Table 2.--1995, S-Corporation Returns, Returns With Net Income: Total Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Major Industrial Group--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Construction General building Item Total contractors and operative builders Heavy construction contractors Special trade contractors Total Manufacturing Food and kindred products Tobacco manufactures (8) Number of returns..................................................... Number of shareholders......................................... Income from a trade or business: Total receipts [1]..................................................... Business receipts.................................................. Interest on Government obligations: State and local..................................................... Net gain, noncapital assets..................................... Other receipts.......................................................... Total deductions...................................................... Cost of goods sold.................................................... Compensation of officers.......................................... Salaries and wages................................................... Repairs...................................................................... Bad debts.................................................................. Rent paid on business property................................ Taxes paid................................................................. Interest paid.............................................................. Amortization.............................................................. Depreciation.............................................................. Depletion................................................................... Advertising................................................................ Pension, profit-sharing, stock bonus, and annuity plans........................................ Employee benefit programs...................................... Net loss, noncapital assets....................................... Other deductions....................................................... Total receipts less total deductions [1].................. Net income (less deficit) from a trade or business........................................ Net income................................................................ Deficit........................................................................ Portfolio income (less deficit) distributed to shareholders.................................... Dividend income....................................................... Interest income.......................................................... Royalty income (less loss)........................................ Net short-term capital gain 196,891,925 195,511,358 41,534 258,950 1,080,083 186,017,658 147,224,836 6,436,726 8,747,807 856,804 214,302 1,490,023 3,790,115 1,095,419 56,836 2,841,260 10,926 497,590 659,819 1,354,958 5,709 10,734,527 10,874,268 10,832,733 10,934,268 101,535 761,111 46,197 530,407 *3,192 144,300 235,455 (9) 52,919 83,050 89,087,586 88,587,669 17,913 39,259 442,745 85,273,020 73,978,944 2,028,976 2,422,622 184,508 43,826 384,942 1,031,420 453,804 6,671 542,955 *1,732 189,488 191,621 298,253 1,697 3,511,559 3,814,567 3,796,654 3,851,172 54,518 305,767 17,474 244,434 48 (10) 4,993 11,076 21,349,072 21,033,027 14,295 105,990 195,760 20,044,103 15,695,031 492,468 788,935 208,336 14,657 175,949 364,432 154,994 1,142 917,429 9,012 18,147 79,362 155,791 *1,080 967,336 1,304,968 1,290,673 1,300,046 9,372 174,655 9,706 111,870 *3,143 (11) 86,388 141,329 86,455,267 85,890,662 9,327 113,700 441,579 80,700,535 57,550,861 3,915,281 5,536,250 463,960 155,819 929,132 2,394,264 486,621 49,023 1,380,876 *181 289,955 388,835 900,913 2,931 6,255,632 5,754,733 5,745,406 5,783,050 37,644 280,689 19,017 174,103 *1 (12) 85,655 210,041 365,388,839 361,956,197 137,051 703,223 2,592,367 339,211,753 252,607,189 10,843,651 19,820,556 1,517,262 603,327 3,005,445 7,112,331 3,563,446 288,730 7,684,333 33,629 2,845,863 1,661,901 3,668,136 15,868 23,940,088 26,177,086 26,040,035 26,200,595 160,560 3,517,517 116,865 977,681 93,734 (13) 3,585 14,565 47,431,659 47,044,425 8,554 90,872 287,808 44,994,492 35,642,873 807,140 2,004,891 215,292 49,061 260,327 761,689 373,905 37,595 907,565 -742,626 149,299 366,940 4,086 2,671,202 2,437,168 2,428,613 2,431,085 *2,471 513,710 11,010 117,331 *17,642 (14) ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** (less loss).............................................................. Net long-term capital gain (less loss).............................................................. Other portfolio income (net)...................................... Real estate rental net income (less deficit)............................................................. Net income................................................................ Deficit........................................................................ Net income (less deficit) from other rental activity........................................ Net income................................................................ Deficit........................................................................ Total net income (less deficit).................................... Footnotes at end of table. 19,752 159,041 2,522 52,314 69,635 17,321 25,408 25,819 *410 11,671,566 8,124 33,436 *2,251 49,759 58,201 8,442 3,957 3,958 *1 4,156,137 3,791 46,049 *97 4,788 4,856 68 6,893 6,894 1 1,477,009 7,838 79,556 *174 -2,234 6,577 8,811 14,559 *14,967 *408 6,038,420 18,412 2,301,045 9,779 82,327 97,376 15,049 42,183 43,845 1,663 29,682,061 2,915 362,657 *2,155 1,984 4,450 2,466 *94 *822 *727 2,944,402 ** ** ** ** ** ** ** ** ** ** Table 2.--1995, S-Corporation Returns, Returns With Net Income: Total Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Major Industrial Group--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Manufacturing--continued Apparel Textile mill products Item and other textile products Lumber and wood products Furniture and fixtures Paper and allied products Printing and publishing Chemical and allied products (15) 1,736 4,728 13,762,618 13,689,297 4,664 8,956 59,701 13,007,558 10,480,840 357,170 446,550 59,213 23,982 68,773 239,543 151,280 5,645 338,993 -25,455 39,548 160,678 *1,314 608,574 755,060 750,396 758,817 *8,421 53,809 7,151 46,836 1 Number of returns..................................................... Number of shareholders......................................... Income from a trade or business: Total receipts [1]..................................................... Business receipts.................................................. Interest on Government obligations: State and local..................................................... Net gain, noncapital assets..................................... Other receipts.......................................................... Total deductions...................................................... Cost of goods sold.................................................... Compensation of officers.......................................... Salaries and wages................................................... Repairs...................................................................... Bad debts.................................................................. Rent paid on business property................................ Taxes paid................................................................. Interest paid.............................................................. Amortization.............................................................. Depreciation.............................................................. Depletion................................................................... Advertising................................................................ Pension, profit-sharing, stock bonus, and annuity plans........................................ Employee benefit programs...................................... Net loss, noncapital assets....................................... Other deductions....................................................... Total receipts less total deductions [1].................. Net income (less deficit) from a trade or business........................................ Net income................................................................ Deficit........................................................................ Portfolio income (less deficit) distributed to shareholders.................................... Dividend income....................................................... Interest income.......................................................... Royalty income (less loss)........................................ Net short-term capital gain (16) 4,424 9,255 21,561,209 21,199,303 3,349 10,731 347,826 20,370,915 15,292,945 785,339 1,325,112 45,584 43,694 276,004 407,224 262,821 9,904 205,888 -172,431 57,587 141,364 *502 1,344,517 1,190,294 1,186,945 1,191,906 *4,961 153,276 5,869 43,993 *4,170 (17) 5,347 13,414 19,687,306 19,545,300 *2,906 37,030 102,071 18,281,083 14,636,458 503,171 666,323 110,366 17,361 89,680 369,657 186,280 8,378 450,322 *13,102 70,624 68,723 146,544 *254 943,840 1,406,223 1,403,317 1,411,026 *7,709 81,095 3,470 53,171 *4,949 (18) 2,999 6,643 8,508,444 8,438,652 *3,883 1,901 64,007 7,964,193 6,001,996 230,267 345,371 26,518 18,684 81,083 189,045 67,133 2,963 143,104 -87,016 32,503 109,005 *53 629,451 544,250 540,367 544,803 *4,435 34,313 3,186 17,522 -- (19) 930 2,497 15,156,693 15,037,063 10,856 42,964 65,809 14,073,812 11,037,544 364,792 736,079 54,546 19,879 102,886 251,785 138,826 10,327 381,806 *3,323 39,493 88,184 118,697 *512 725,134 1,082,881 1,072,025 1,080,292 *8,268 186,563 2,084 26,764 33 (20) 16,894 31,894 29,852,995 29,292,699 15,039 115,252 430,006 27,776,006 16,030,257 1,322,581 3,144,857 150,058 92,463 466,268 745,641 389,377 66,772 793,311 -293,860 203,119 337,878 743 3,738,822 2,076,990 2,061,951 2,126,043 64,092 821,833 16,480 127,290 5,938 (21) 3,749 10,534 17,698,985 17,538,327 5,914 28,206 126,539 16,345,769 11,482,445 569,680 1,113,523 89,981 45,943 163,117 291,565 190,749 23,514 377,061 *3,941 224,816 80,774 166,708 876 1,521,076 1,353,216 1,347,302 1,349,716 *2,414 57,005 4,610 45,567 *3,854 595 -774 -*6,061 *6,100 *39 *270 *270 -810,537 (less loss).............................................................. Net long-term capital gain (less loss).............................................................. Other portfolio income (net)...................................... Real estate rental net income (less deficit)............................................................. Net income................................................................ Deficit........................................................................ Net income (less deficit) from other rental activity........................................ Net income................................................................ Deficit........................................................................ Total net income (less deficit).................................... Footnotes at end of table. *-48 97,694 *1,599 7,514 *8,838 *1,324 *318 *318 -1,348,052 *1,657 17,848 -6,982 7,180 *197 *2,853 *2,853 -1,494,248 *71 13,533 -*3,113 *3,113 -*265 *265 -578,058 392 157,190 101 -784 *1,254 *2,038 *-319 7 *326 1,257,484 1,053 665,627 *5,445 9,044 13,290 *4,246 2,518 2,518 -2,895,346 -2,060 4,903 *131 1,212 1,437 *225 *3,127 *3,127 -1,408,645 ental Income, Table 2.--1995, S-Corporation Returns, Returns With Net Income: Total Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Major Industrial Group--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Manufacturing--continued Petroleum (including integrated) and coal products Rubber and miscellaneous plastics products Item Leather and leather products Stone, clay, and glass products Primary metal industries Fabricated metal products Machinery, except electrical (22) 201 484 1,917,516 1,885,331 *44 *326 *31,815 1,786,068 *1,498,065 *28,029 *69,155 *5,850 *763 *3,687 23,918 *7,419 *351 32,982 -*3,191 *4,636 *3,739 -104,283 131,448 131,404 *132,134 *730 *7,665 -*7,613 -- (23) 4,501 12,542 22,473,250 22,315,471 16,033 41,356 100,389 20,758,184 15,348,403 675,031 1,028,854 97,405 39,248 140,942 497,221 271,739 14,811 705,601 -125,542 101,014 274,910 *1,412 1,436,052 1,715,065 1,699,032 1,705,202 *6,170 95,178 5,756 55,640 755 Number of returns..................................................... Number of shareholders......................................... Income from a trade or business: Total receipts [1]..................................................... Business receipts.................................................. Interest on Government obligations: State and local..................................................... Net gain, noncapital assets..................................... Other receipts.......................................................... Total deductions...................................................... Cost of goods sold.................................................... Compensation of officers.......................................... Salaries and wages................................................... Repairs...................................................................... Bad debts.................................................................. Rent paid on business property................................ Taxes paid................................................................. Interest paid.............................................................. Amortization.............................................................. Depreciation.............................................................. Depletion................................................................... Advertising................................................................ Pension, profit-sharing, stock bonus, and annuity plans........................................ Employee benefit programs...................................... Net loss, noncapital assets....................................... Other deductions....................................................... Total receipts less total deductions [1].................. Net income (less deficit) from a trade or business........................................ Net income................................................................ Deficit........................................................................ Portfolio income (less deficit) distributed to shareholders.................................... Dividend income....................................................... Interest income.......................................................... Royalty income (less loss)........................................ Net short-term capital gain (24) 250 772 2,589,403 2,586,942 *1,281 *90 1,090 2,457,664 1,906,514 123,041 80,262 3,463 3,300 15,537 42,664 32,551 *2,200 24,110 -36,004 *5,471 23,678 *15 158,852 131,740 130,459 130,820 *361 13,192 *7,063 5,808 -- (25) 2,795 6,881 9,251,472 9,134,216 14,443 31,172 71,641 8,425,598 5,807,921 269,886 574,422 75,958 33,981 93,510 229,972 110,982 10,703 369,272 13,240 35,228 36,231 118,800 *875 644,618 825,874 811,431 812,191 *759 128,358 2,303 37,314 *5 (26) 1,051 2,449 19,490,804 19,410,822 2,394 24,231 53,356 18,481,514 16,346,263 259,482 450,190 61,782 11,942 49,392 198,962 133,379 5,708 303,415 -22,577 62,187 110,654 *1,410 464,169 1,009,290 1,006,896 1,007,634 *738 50,426 2,122 33,158 319 (27) 13,725 32,263 52,606,444 52,134,545 19,816 126,139 325,943 48,335,852 36,393,205 1,792,473 2,535,420 243,561 72,847 488,283 1,115,979 512,304 31,661 1,211,289 -253,136 283,192 652,964 1,621 2,747,916 4,270,592 4,250,776 4,281,219 30,443 597,076 17,818 124,882 2,312 (28) 5,962 14,820 22,023,087 21,856,580 9,030 26,350 131,126 20,016,217 13,980,183 901,518 1,467,768 79,990 35,059 185,211 509,989 206,452 16,014 442,218 -167,612 163,184 305,492 620 1,554,907 2,006,870 1,997,840 2,001,118 *3,279 157,571 8,813 75,450 6,377 *22 *18 *11 ---23 23 -139,092 9,634 23,356 *37 6,586 7,833 *1,247 (less loss).............................................................. Net long-term capital gain (less loss).............................................................. Other portfolio income (net)...................................... Real estate rental net income (less deficit)............................................................. Net income................................................................ Deficit........................................................................ -*320 -*12 *151 *139 *939 *939 -144,601 *138 88,536 *63 3,558 3,675 *116 *239 *239 -943,587 *1,320 13,508 -3,503 *3,614 *111 *2,408 *2,455 47 1,063,233 -1,239 453,315 *-12 19,239 20,960 1,721 8,289 8,295 6 4,875,380 3,016 63,905 *8 5,446 5,752 *306 2,756 3,271 *516 2,163,613 Net income (less deficit) *7,626 from other rental activity........................................ *7,626 Net income................................................................ -Deficit........................................................................ 1,808,422 Total net income (less deficit).................................... Footnotes at end of table. folio Income, Rental Income, Electrical and electronic equipment Motor vehicles and equipment (29) 4,610 10,799 23,169,467 22,951,252 4,459 38,068 175,687 20,942,386 15,320,101 711,365 1,514,741 72,771 28,404 183,575 441,132 185,795 14,474 386,920 23 203,997 102,310 219,222 *652 1,556,904 2,227,080 2,222,621 2,227,851 *5,230 327,577 8,183 63,933 *4,894 (30) 481 1,510 8,251,353 8,196,137 *6,440 20,450 28,327 7,777,331 6,371,680 136,863 339,146 27,485 6,968 36,342 150,019 60,189 3,723 138,396 -25,771 23,629 98,150 *63 358,909 474,023 467,583 467,583 -47,308 *1,803 16,656 53 1,196 249,130 242 4,502 4,684 *182 *1,317 *1,317 -2,556,016 *109 *28,688 -*367 *367 -*2,232 *2,232 -517,490 Table 2.--1995, S-Corporation Returns, Returns With Net Income: Total Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Major Industrial Group--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Manufacturing--continued Transportation and public utilities Transportation Item equipment, except motor vehicles Instruments and related products Miscellaneous manufacturing and manufacturing not allocable Total Transportation Communication Electric, gas, and sanitary services (31) Number of returns..................................................... Number of shareholders......................................... Income from a trade or business: Total receipts [1]..................................................... Business receipts.................................................. Interest on Government obligations: State and local..................................................... Net gain, noncapital assets..................................... Other receipts.......................................................... Total deductions...................................................... Cost of goods sold.................................................... Compensation of officers.......................................... Salaries and wages................................................... Repairs...................................................................... Bad debts.................................................................. Rent paid on business property................................ Taxes paid................................................................. Interest paid.............................................................. Amortization.............................................................. Depreciation.............................................................. Depletion................................................................... Advertising................................................................ Pension, profit-sharing, stock bonus, and annuity plans........................................ Employee benefit programs...................................... Net loss, noncapital assets....................................... Other deductions....................................................... Total receipts less total deductions [1].................. Net income (less deficit) from a trade or business........................................ Net income................................................................ Deficit........................................................................ Portfolio income (less deficit) distributed to shareholders.................................... Dividend income....................................................... Interest income.......................................................... Royalty income (less loss)........................................ Net short-term capital gain 6,318,933 6,250,715 *2,353 600 65,264 5,868,101 4,653,355 122,272 265,862 12,759 7,490 39,727 143,469 54,363 3,371 80,838 -44,201 29,296 74,743 *60 336,294 450,832 448,479 449,358 880 21,832 *2,327 18,255 1,027 1,424 4,377 (32) 2,434 8,943 6,779,498 6,724,299 3,010 23,176 29,012 6,068,978 3,645,241 258,736 727,738 26,661 20,060 75,296 151,324 49,774 8,434 110,277 -105,200 62,579 83,152 *109 744,397 710,521 707,511 710,442 *2,932 28,308 700 19,338 *2,314 (33) ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** ** (34) 54,133 105,106 69,428,839 67,853,189 29,639 519,162 1,026,849 64,826,919 30,956,033 1,905,104 8,049,682 1,167,010 213,497 2,400,344 2,006,428 943,866 206,438 2,725,698 *8,831 397,815 183,222 670,135 8,477 12,984,338 4,601,920 4,572,281 4,677,045 104,764 1,030,082 31,506 321,621 *1,423 (35) 43,610 78,387 51,873,834 50,903,600 21,455 375,923 572,856 49,112,127 23,958,760 1,342,844 6,203,687 888,400 99,810 2,047,897 1,478,913 619,311 57,504 2,075,366 -178,479 116,028 537,689 1,813 9,505,626 2,761,707 2,740,252 2,775,484 35,232 490,482 17,709 154,905 *1,422 (36) 5,836 14,986 10,616,347 10,243,143 5,271 118,345 249,588 9,375,646 4,509,399 347,165 1,126,613 78,511 102,981 193,214 294,413 185,205 125,022 318,087 -201,057 26,686 44,307 *2,953 1,820,033 1,240,702 1,235,431 1,267,256 31,825 352,061 12,570 92,043 -- (37) 4,686 11,733 6,938,658 6,706,445 *2,914 24,894 204,405 6,339,146 2,487,875 215,096 719,381 200,099 10,706 159,233 233,102 139,350 23,912 332,246 *8,831 18,280 40,508 88,138 *3,711 1,658,680 599,512 596,598 634,305 37,707 187,539 *1,227 74,673 *1 (less loss).............................................................. Net long-term capital gain (less loss).............................................................. Other portfolio income (net)...................................... Real estate rental net income (less deficit)............................................................. Net income................................................................ Deficit........................................................................ Net income (less deficit) from other rental activity........................................ Net income................................................................ Deficit........................................................................ Total net income (less deficit).................................... Footnotes at end of table. *-38 *261 -*806 *806 -*3,724 *3,724 -474,841 *4 *5,951 -*-274 *418 *692 *273 *273 -735,817 ** ** ** ** ** ** ** ** ** ** 7,851 664,017 3,664 78,198 79,177 *980 127,051 129,443 *2,392 5,807,611 6,021 309,620 *806 72,810 73,094 *284 115,593 116,287 *694 3,419,136 1,814 245,631 *3 1,257 *1,316 59 *11,186 *12,506 *1,320 1,599,935 *16 108,767 *2,855 *4,131 *4,768 *637 *272 *650 *378 788,540 Table 2.--1995, S-Corporation Returns, Returns With Net Income: Total Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Major Industrial Group--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Wholesale and retail trade Wholesale trade Retail trade Building Item Total Total Groceries and related products Machinery, equipment, and supplies Miscellaneous wholesale trade Total materials, garden supplies, and mobile home dealers (38) Number of returns..................................................... Number of shareholders......................................... Income from a trade or business: Total receipts [1]..................................................... Business receipts.................................................. Interest on Government obligations: State and local..................................................... Net gain, noncapital assets..................................... Other receipts.......................................................... Total deductions...................................................... Cost of goods sold.................................................... Compensation of officers.......................................... Salaries and wages................................................... Repairs...................................................................... Bad debts.................................................................. Rent paid on business property................................ Taxes paid................................................................. Interest paid.............................................................. Amortization.............................................................. Depreciation.............................................................. Depletion................................................................... Advertising................................................................ Pension, profit-sharing, stock bonus, and annuity plans........................................ Employee benefit programs...................................... Net loss, noncapital assets....................................... Other deductions....................................................... Total receipts less total deductions [1].................. Net income (less deficit) from a trade or business........................................ Net income................................................................ Deficit........................................................................ Portfolio income (less deficit) distributed to shareholders.................................... Dividend income....................................................... Interest income.......................................................... Royalty income (less loss)........................................ Net short-term capital gain 908,585,717 897,449,739 101,727 696,829 10,337,422 878,906,529 694,036,590 17,523,363 59,975,754 3,842,174 1,179,675 14,346,966 12,574,813 6,521,533 528,755 7,228,122 *3,235 9,306,948 1,556,188 3,547,355 37,078 46,697,979 29,679,188 29,577,462 29,929,404 351,943 3,398,248 143,926 1,427,399 47,725 405,534,442 401,683,058 60,245 313,397 3,477,742 390,626,032 320,104,220 8,787,056 21,851,172 1,356,682 640,634 3,729,527 4,989,610 2,708,382 178,609 2,858,958 *1,880 1,947,528 986,057 1,515,556 18,021 18,952,142 14,908,411 14,848,166 15,029,635 181,469 1,455,206 85,006 711,174 36,523 52,100,291 51,830,788 2,553 11,103 255,847 50,967,112 44,297,378 831,640 2,253,314 157,389 61,678 367,873 419,756 193,839 27,686 254,165 -139,486 77,564 138,236 -1,747,108 1,133,178 1,130,625 1,144,163 *13,538 106,050 15,296 56,682 -37,679,334 36,978,570 6,029 156,349 538,386 35,556,160 26,949,071 1,081,420 2,681,858 141,084 81,342 350,369 481,852 341,541 13,867 462,022 -156,511 144,469 226,858 *703 2,443,193 2,123,174 2,117,145 2,130,285 13,139 155,562 8,083 84,276 *3 315,754,818 312,873,700 51,663 145,946 2,683,509 304,102,760 248,857,771 6,873,996 16,916,000 1,058,209 497,613 3,011,285 4,088,002 2,173,002 137,057 2,142,771 *1,880 1,651,530 764,023 1,150,462 17,318 14,761,841 11,652,058 11,600,395 11,755,187 154,792 1,193,594 61,627 570,216 36,520 501,236,797 494,035,039 40,939 383,128 6,777,691 486,506,160 372,600,002 8,693,617 38,004,586 2,479,140 537,230 10,590,315 7,556,154 3,784,816 348,792 4,346,545 *1,355 7,351,772 566,307 2,021,773 19,057 27,604,700 14,730,638 14,689,698 14,860,171 170,473 1,938,651 58,653 712,117 11,203 24,174,789 23,990,835 1,441 10,311 172,202 23,204,052 17,131,418 635,830 2,016,952 166,805 51,013 390,761 435,873 239,043 10,650 251,010 1,184 303,126 58,385 121,257 *2,251 1,388,492 970,738 969,297 973,989 *4,692 60,934 6,604 53,941 *101 301,519 589,164 (39) 87,533 180,802 (40) 7,257 14,667 (41) 14,274 31,510 (42) 66,002 134,626 (43) 212,876 405,834 (44) 11,670 23,633 (less loss).............................................................. Net long-term capital gain (less loss).............................................................. Other portfolio income (net)...................................... Real estate rental net income (less deficit)............................................................. Net income................................................................ Deficit........................................................................ Net income (less deficit) from other rental activity........................................ Net income................................................................ Deficit........................................................................ Total net income (less deficit).................................... Footnotes at end of table. 74,844 1,696,157 8,197 252,001 278,045 26,044 200,662 205,939 5,277 33,428,372 47,629 568,735 6,140 122,994 132,710 9,717 107,826 108,000 *174 16,534,192 *402 32,877 *793 5,566 5,974 *407 *427 *478 *51 1,242,669 5,652 57,415 *134 7,713 9,118 *1,404 68,742 68,742 -2,349,163 41,575 478,443 5,213 109,714 117,619 7,905 38,657 38,780 *123 12,942,360 27,214 1,127,422 2,041 128,027 144,354 16,327 92,836 97,939 5,103 16,849,211 *78 154 *57 13,185 17,285 *4,100 *1,672 *1,672 -1,045,087 Table 2.--1995, S-Corporation Returns, Returns With Net Income: Total Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Major Industrial Group--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Wholesale and retail trade--continued Retail trade--continued Automotive General merchandise stores Item Food stores dealers and service stations Apparel and accessory stores Furniture and home furnishing stores Eating and drinking places Miscellaneous retail stores il trade (45) 2,209 5,110 5,334,135 5,291,655 *183 *600 41,696 5,093,948 3,499,882 109,559 628,411 21,543 6,695 172,369 136,168 41,865 4,331 50,748 -92,555 10,850 20,633 143 298,195 240,187 240,004 240,608 *604 5,806 *947 6,752 -Number of returns..................................................... Number of shareholders......................................... Income from a trade or business: Total receipts [1]..................................................... Business receipts.................................................. Interest on Government obligations: State and local..................................................... Net gain, noncapital assets..................................... Other receipts.......................................................... Total deductions...................................................... Cost of goods sold.................................................... Compensation of officers.......................................... Salaries and wages................................................... Repairs...................................................................... Bad debts.................................................................. Rent paid on business property................................ Taxes paid................................................................. Interest paid.............................................................. Amortization.............................................................. Depreciation.............................................................. Depletion................................................................... Advertising................................................................ Pension, profit-sharing, stock bonus, and annuity plans........................................ Employee benefit programs...................................... Net loss, noncapital assets....................................... Other deductions....................................................... Total receipts less total deductions [1].................. Net income (less deficit) from a trade or business........................................ Net income................................................................ Deficit........................................................................ Portfolio income (less deficit) distributed to shareholders.................................... Dividend income....................................................... Interest income.......................................................... Royalty income (less loss)........................................ Net short-term capital gain (46) 20,141 39,549 53,287,418 52,563,443 12,749 82,511 628,714 51,954,068 39,985,910 597,448 4,500,645 355,555 32,825 1,044,928 833,112 238,720 34,727 579,252 -531,001 109,614 297,064 *195 2,813,071 1,333,350 1,320,601 1,339,390 *18,789 187,202 10,254 73,033 17 (47) 31,951 57,770 257,866,843 254,047,882 6,585 116,558 3,695,818 253,902,898 221,484,772 2,502,051 11,802,841 602,142 130,426 2,201,040 2,277,370 1,867,361 59,605 1,185,493 *171 2,326,007 133,597 828,138 5,626 6,496,257 3,963,945 3,957,360 4,026,029 68,668 505,576 11,355 256,183 *292 (48) 10,132 18,544 9,586,680 9,470,831 *4,904 *406 110,539 9,139,571 5,869,401 296,195 930,850 48,954 13,220 527,067 195,776 81,120 6,003 94,764 -195,366 19,023 24,903 19 836,909 447,109 442,205 442,652 *447 14,990 734 11,504 *1,488 (49) 14,301 26,807 20,692,410 20,196,915 *2,239 37,325 455,932 19,813,410 12,672,418 547,607 2,172,423 111,184 110,419 733,032 399,279 147,688 14,863 240,841 -813,234 40,117 103,724 *174 1,706,408 879,000 876,761 882,365 *5,604 67,040 2,742 50,912 1,069 (50) 55,837 112,513 50,513,023 49,745,702 2,242 98,081 666,999 47,553,669 19,584,858 1,502,094 9,097,415 795,231 32,256 3,210,915 1,968,646 551,172 135,187 1,056,215 -1,552,549 34,103 259,367 6,988 7,766,674 2,959,354 2,957,112 2,966,294 9,182 216,093 7,597 121,485 [2] (51) 66,635 121,907 79,781,499 78,727,776 10,596 37,337 1,005,790 75,844,545 52,371,342 2,502,833 6,855,047 377,725 160,376 2,310,202 1,309,930 617,847 83,425 888,222 -1,537,935 160,619 366,687 3,662 6,298,693 3,936,954 3,926,358 3,988,843 62,486 881,009 18,422 138,307 *8,236 *-1,756 *-137 -*1,128 *1,128 ----246,938 (less loss).............................................................. Net long-term capital gain (less loss).............................................................. Other portfolio income (net)...................................... Real estate rental net income (less deficit)............................................................. Net income................................................................ Deficit........................................................................ Net income (less deficit) from other rental activity........................................ Net income................................................................ Deficit........................................................................ Total net income (less deficit).................................... Footnotes at end of table. 1,087 102,805 6 21,043 22,666 *1,623 *2,155 *2,155 -1,531,001 1,433,992 1,464 234,385 *1,897 19,106 24,960 5,854 52,422 56,186 *3,764 4,534,464 4,648,863 *714 *551 -*1,504 *2,482 *977 *73 *73 -458,773 484,332 *5,082 7,147 *88 7,549 *7,775 *226 ---951,351 966,814 5,121 81,898 *-8 41,187 42,743 *1,557 *2,666 *3,682 *1,016 3,217,058 3,003,195 15,423 700,620 1 23,324 25,314 1,991 33,848 34,171 *323 4,864,538 4,345,571 ental Income, Finance, insurance, and real estate Wholesale and retail trade not allocable (52) 1,110 2,528 1,814,477 1,731,642 *542 *303 81,989 1,774,337 1,332,369 42,690 119,997 6,353 *1,811 27,125 29,049 28,335 *1,355 22,619 -7,648 *3,825 10,026 -141,137 40,140 39,598 39,598 -4,391 *267 *4,109 -- --*16 *980 *980 ----44,969 98,891 Table 2.--1995, S-Corporation Returns, Returns With Net Income: Total Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Major Industrial Group--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Finance, insurance, and real estate Credit Item Total Banking agencies other than banks Security, commodity brokers, and services Insurance Insurance agents, brokers, and services Real estate (53) Number of returns..................................................... Number of shareholders......................................... Income from a trade or business: Total receipts [1]..................................................... Business receipts.................................................. Interest on Government obligations: State and local..................................................... Net gain, noncapital assets..................................... Other receipts.......................................................... Total deductions...................................................... Cost of goods sold.................................................... Compensation of officers.......................................... Salaries and wages................................................... Repairs...................................................................... Bad debts.................................................................. Rent paid on business property................................ Taxes paid................................................................. Interest paid.............................................................. Amortization.............................................................. Depreciation.............................................................. Depletion................................................................... Advertising................................................................ Pension, profit-sharing, stock bonus, and annuity plans........................................ Employee benefit programs...................................... Net loss, noncapital assets....................................... Other deductions....................................................... Total receipts less total deductions [1].................. Net income (less deficit) from a trade or business........................................ Net income................................................................ Deficit........................................................................ Portfolio income (less deficit) distributed to shareholders.................................... Dividend income....................................................... Interest income.......................................................... Royalty income (less loss)........................................ Net short-term capital gain 63,055,463 58,279,600 101,040 274,700 4,400,123 53,575,555 18,078,597 6,121,867 8,625,498 362,477 299,792 1,431,772 1,544,249 1,629,512 148,630 649,154 *14,209 945,604 371,296 398,069 24,288 12,930,542 9,479,908 9,378,868 10,022,111 643,243 3,966,291 299,086 1,648,738 43,930 193,698 462,308 (54) *58 *116 *13,163 *11,769 -*1,259 *134 *11,400 -*526 *2,625 *41 *11 *266 *231 *4,386 -*96 -*37 ---*3,180 *1,763 *1,763 *1,763 -*43 -*43 -- (55) 7,633 14,129 5,472,883 4,584,389 *6,558 57,297 824,639 4,593,873 369,990 497,482 1,114,559 26,392 151,845 165,987 163,191 646,748 14,780 52,643 -75,812 40,752 42,105 *4,851 1,226,737 879,010 872,453 927,340 54,888 192,607 1,440 118,615 *1 (56) 5,933 10,202 7,853,876 7,085,829 14,250 5,264 748,533 6,635,329 326,521 1,810,653 1,842,985 16,277 15,295 158,575 227,739 129,762 7,611 71,689 -43,288 63,695 52,353 *2,922 1,865,965 1,218,547 1,204,297 1,390,854 186,557 568,795 25,367 202,509 *29 (57) --------------------------------- (58) 30,872 48,264 11,770,787 11,417,765 4,067 10,988 337,968 10,049,532 2,033,417 1,645,188 2,202,486 78,323 38,046 399,589 356,423 109,575 55,645 132,341 -202,942 129,790 128,718 *1,102 2,535,948 1,721,255 1,717,188 1,738,420 *21,232 182,383 13,280 123,763 -- (59) 136,482 352,030 35,887,928 34,078,144 31,259 173,908 1,604,616 31,106,620 15,292,170 1,897,793 3,260,327 237,139 88,137 674,808 739,548 662,590 68,300 375,342 *14,149 621,255 110,030 155,936 12,240 6,896,858 4,781,308 4,750,049 4,951,083 201,035 1,585,649 62,928 827,268 *1,734 (less loss).............................................................. Net long-term capital gain (less loss).............................................................. Other portfolio income (net)...................................... Real estate rental net income (less deficit)............................................................. Net income................................................................ Deficit........................................................................ Net income (less deficit) from other rental activity........................................ Net income................................................................ Deficit........................................................................ Total net income (less deficit).................................... Footnotes at end of table. 709,056 1,170,452 95,029 2,917,855 3,057,076 139,221 67,804 77,289 9,484 16,330,818 14,816,449 ---*-25 -*25 ---*1,781 *3730 33,455 35,896 *3,200 268 *2,892 2,625 *1,022 *1,022 -1,066,349 241,384 94,228 *5,277 174 *267 *92 *614 *614 -1,773,880 ----------- 3,158 40,201 *1,980 2,820 *4,099 *1,279 *-36 -*36 1,902,356 85,291 561,212 47,216 2,868,554 2,992,499 123,945 63,054 71,067 8,013 9,267,306 Table 2.--1995, S-Corporation Returns, Returns With Net Income: Total Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Major Industrial Group--Continued [All figures are estimates based on samples--money amounts are in thousands of dollars] Services Holding and other investment companies, except bank holding companies (60) 12,721 37,568 2,056,826 1,101,703 44,906 *25,983 884,233 1,178,801 *56,499 270,225 202,517 4,305 *6,459 32,547 57,117 76,450 2,293 17,044 *60 2,271 *27,030 18,957 *3,174 401,855 878,024 833,118 1,012,651 179,533 1,436,816 196,071 376,540 42,166 Number of returns..................................................... Number of shareholders......................................... Income from a trade or business: Total receipts [1]..................................................... Business receipts.................................................. Interest on Government obligations: State and local..................................................... Net gain, noncapital assets..................................... Other receipts.......................................................... Total deductions...................................................... Cost of goods sold.................................................... Compensation of officers.......................................... Salaries and wages................................................... Repairs...................................................................... Bad debts.................................................................. Rent paid on business property................................ Taxes paid................................................................. Interest paid.............................................................. Amortization.............................................................. Depreciation.............................................................. Depletion................................................................... Advertising................................................................ Pension, profit-sharing, stock bonus, and annuity plans........................................ Employee benefit programs...................................... Net loss, noncapital assets....................................... Other deductions....................................................... Total receipts less total deductions [1].................. Net income (less deficit) from a trade or business........................................ Net income................................................................ Deficit........................................................................ Portfolio income (less deficit) distributed to shareholders.................................... Dividend income....................................................... Interest income.......................................................... Royalty income (less loss)........................................ Net short-term capital gain 291,915,487 284,110,843 80,050 853,144 6,871,450 262,953,453 85,011,450 28,131,937 53,953,790 2,365,660 511,689 10,415,186 10,169,421 3,226,539 521,664 5,969,146 *277 3,650,061 2,178,285 3,011,033 19,276 53,818,040 28,962,034 28,881,984 29,301,934 419,950 3,713,546 115,697 1,115,632 163,184 9,719,983 9,485,038 *3,670 29,195 202,079 8,700,308 1,494,008 268,206 1,726,916 325,826 11,087 401,705 587,432 635,554 20,524 557,021 -233,528 9,799 67,626 *348 2,360,729 1,019,675 1,016,005 1,049,510 33,505 178,020 5,606 112,356 *5,612 14,264,962 14,042,763 *3,207 75,040 143,952 13,009,995 3,826,200 951,648 2,704,657 194,337 39,130 1,252,226 540,697 136,285 40,555 316,384 -420,109 44,513 111,799 *1,820 2,429,633 1,254,967 1,251,760 1,278,527 26,766 169,091 5,102 39,593 -102,439,772 99,490,315 40,295 190,545 2,718,618 92,796,052 38,135,791 8,053,952 17,948,902 572,518 154,519 2,430,045 3,101,810 787,184 123,850 1,865,917 *45 1,204,879 679,841 1,031,159 7,079 16,698,560 9,643,721 9,603,426 9,736,499 133,073 1,101,025 49,488 430,179 49,552 21,814,250 21,490,549 *1,198 174,559 147,945 20,309,224 10,714,463 1,224,724 2,589,850 199,445 35,725 969,151 762,651 264,341 24,427 648,060 -267,552 49,555 172,836 *813 2,385,630 1,505,026 1,503,828 1,517,509 13,681 38,529 3,117 32,844 -24,313,389 23,184,864 8,478 165,273 954,775 21,937,855 7,835,640 1,834,564 3,352,376 334,174 23,061 1,045,961 905,538 348,967 177,670 917,502 *48 388,179 144,438 132,077 *2,161 4,495,499 2,375,534 2,367,057 2,437,774 70,717 805,707 11,324 125,568 *70,637 (61) 474,442 807,919 (62) 8,717 27,450 (63) 34,686 54,627 (64) 138,994 241,176 (65) 48,596 77,897 (66) 32,373 59,389 Item Total Hotels and other lodging places Personal services Business services Auto repair; miscellaneous repair services Amusement and recreation services 345,769 438,915 37,355 46,063 57,318 11,255 (less loss).............................................................. Net long-term capital gain (less loss).............................................................. Other portfolio income (net)...................................... Real estate rental net income (less deficit)............................................................. Net income................................................................ Deficit........................................................................ 73,556 2,232,173 13,304 258,277 287,605 29,327 401,316 405,978 4,662 33,255,123 *753 45,472 *8,221 48,215 53,530 *5,315 *1,933 *1,939 *6 1,244,173 *10,250 113,423 *722 10,170 10,202 *33 *574 *606 *32 1,431,595 -26,042 597,232 616 79,792 94,850 15,058 323,928 326,677 *2,748 11,108,171 *-884 *3,451 -15,205 15,699 *494 31,113 31,668 *555 1,588,675 13,252 581,679 *3,246 23,963 26,392 *2,428 *7,334 *7,353 19 3,204,061 Net income (less deficit) 3,150 from other rental activity........................................ 4,586 Net income................................................................ *1,436 Deficit........................................................................ 2,319,147 Total net income (less deficit).................................... * Estimate should be used with caution because of the small number of sample returns on which it is based. ** Data deleted to avoid disclosure of information for specific corporations. Deleted data are included in the appropriate totals. [1] Includes interest on Government obligations: State and local, which is not reflected in net income (less deficit) from a trade or business. [2] Less than $500 per return. NOTE: Detail may not add to total due to rounding. SOURCE: IRS, Statistics of Income Bulletin, Spring 1998, Document 1136 (Rev. 5-98). ental Income, Nature of Other services business not allocable (67) 211,077 347,381 119,363,130 116,417,314 23,203 218,532 2,704,081 106,200,020 23,005,347 15,798,844 25,631,090 739,359 248,167 4,316,097 4,271,294 1,054,207 134,638 1,664,262 *184 1,135,815 1,250,139 1,495,535 7,054 25,447,988 13,163,110 13,139,908 13,282,115 142,207 1,421,175 41,061 375,090 37,382 (68) *732 *3,162 *349,814 *338,997 --*10,817 *338,455 *270,742 *3,749 *15,101 *2,554 -*11,605 *2,757 *5,280 -*5,081 -*1,446 *1,064 --*19,077 *11,358 *11,358 *11,358 -*305 -*305 -- 76,227 890,916 *499 80,932 86,931 5,999 36,434 37,735 *1,302 14,678,448 ---*867 *867 ----*12,530