01co05sr

							Table 5.--2001, S Corporations: Total Income and Deductions, Portfolio Income, Rental Income, and Total
Net Income, by Number of Shareholders
[All figures are estimates based on samples--money amounts are in thousands of dollars]



                                          Item                                                            Total [1]                                                                                 Number of shareholders

                                                                                                                                              1                     2               3                       4-10             11-20             21-30

                                                                                                              (1)                            (2)                    (3)             (4)                      (5)              (6)               (7)

                                                                                                                2,986,486
Number of returns...........................................................................................................                      1,684,861               886,673         182,738                  192,242            14,356             2,918

                                                                                                          5,371,820
   Number of shareholders...........................................................................................................              1,684,861             1,773,346         548,213                  980,199           206,315            73,169

                                                                                                             1,883,045,385
Total assets...........................................................................................................                      583,594,508            389,168,552     183,226,718              415,212,813      129,868,325        55,881,815

                                                                                                            3,761,512,350
Total receipts [2]...........................................................................................................               1,305,200,364           982,901,027     412,995,277              755,349,297      159,145,115        64,707,159

                                                                                                        3,691,120,151
   Business receipts...........................................................................................................             1,281,495,333           968,170,926     406,998,254              742,749,379      154,128,915        62,784,841

   Interest on Government obligations:

                                                                                                                1,372,965
        State and local [2] ...........................................................................................................            390,765                116,362          80,378                  336,822           218,462            55,439

                                                                                                          6,349,825
   Net gain, noncapital assets...........................................................................................................         2,182,696             1,723,128         600,730               1,179,699            396,182            72,898

                                                                                                                62,669,409
   Other receipts...........................................................................................................                  21,131,570             12,890,611         5,315,915             11,083,398        4,401,556         1,793,980

                                                                                                          3,617,587,204
Total deductions...........................................................................................................                 1,250,226,920           946,747,800     398,574,622              728,906,349      152,954,673        62,360,119

                                                                                                        2,318,618,935
   Cost of goods sold...........................................................................................................             751,347,206            610,727,029     274,239,866              491,817,528      102,835,617        36,351,572

                                                                                                       143,262,179
   Compensation of officers...........................................................................................................        58,564,104             40,502,307      14,180,940               23,791,716        3,120,169         1,524,824

                                                                                                                   23,000,445
   Repairs...........................................................................................................                             8,487,551             6,038,210       2,412,925               4,450,066            966,716           285,959

                                                                                                                   9,608,485
   Bad debts...........................................................................................................                           3,217,217             2,153,281       1,060,613               2,107,495            543,122           222,570

                                                                                                    97,040,772
   Rent paid on business property........................................................................................................... 38,751,960              26,648,387         9,548,508             16,636,853        2,945,092         1,178,747

                                                                                                                 76,968,469
   Taxes paid...........................................................................................................                      27,836,784             20,025,977         7,779,135             15,107,358        3,201,672         1,554,117

                                                                                                                  49,420,350
   Interest paid...........................................................................................................                   17,372,344             10,530,506         4,557,002               9,446,070       3,111,009         1,250,666

                                                                                                                  5,809,155
   Amortization...........................................................................................................                        2,149,447             1,319,293         462,125               1,237,990            382,433           101,006

                                                                                                                67,038,799
   Depreciation...........................................................................................................                    22,258,492             16,861,798         7,030,620             14,052,301        3,797,960         1,372,284

   Depletion...........................................................................................................394,116                      43,818                 35,711          44,119                   75,438           174,132            18,531

                                                                                                                 34,456,718
   Advertsing...........................................................................................................                      12,190,790                9,252,445       3,375,756               6,803,598       1,505,252              666,238

   Pension, profit-sharing, stock bonus, and

                                                                                                                14,629,966
       annuity plans...........................................................................................................                   5,328,013             3,135,756       1,466,557               2,741,006            678,398           868,440

                                                                                                      32,180,869
   Employee benefit programs...........................................................................................................           9,489,093             7,600,199       3,414,525               7,854,992       1,976,742         1,030,605

                                                                                                          1,059,332
   Net loss, noncapital assets...........................................................................................................          306,086                468,282          87,182                  104,415            47,630             8,367

                                                                                                          744,098,618
   Other deductions [3]...........................................................................................................           292,884,012            191,448,619      68,914,750              132,679,523       27,668,730        15,926,192

                                                                                                   143,925,146                                 54,973,444
Total receipts less total deductions [2]...........................................................................................................                  36,153,228      14,420,655               26,442,948        6,190,443         2,347,040

                                                                                          142,552,181                                 54,582,679
Net income (less deficit) from a trade or business [2]...........................................................................................................    36,036,865      14,340,276               26,106,126        5,971,981         2,291,601

                                                                                                              205,846,678
   Net income...........................................................................................................                      82,559,729             50,851,204      19,334,103               36,882,459        8,259,832         3,296,873

   Deficit...........................................................................................................63,294,497               27,977,050             14,814,339         4,993,827             10,776,333        2,287,851         1,005,272
Portfolio income (less deficit) distributed to

                                                                                                                38,200,569
   shareholders...........................................................................................................                   11,086,401            7,924,769    4,087,669    8,887,131    2,699,870   1,507,313

                                                                                                               2,168,092
   Dividend income...........................................................................................................                   697,480             270,632      280,306      447,375      114,581     101,834

                                                                                                               12,417,917
   Interest income...........................................................................................................                 4,403,582            2,447,541    1,179,545    2,879,258     767,997     334,497

                                                                                                                   749,408
   Royalty income...........................................................................................................                    312,872             106,772       28,267      149,953       41,937      23,446

                                                                                                        -672,803                                  -651,496
   Net short-term capital gain (less loss)...........................................................................................................                -73,297      -79,051     118,059       -45,989     -12,031

                                                                                                    23,175,142                                  6,264,507
   Net long-term capital gain (less loss)...........................................................................................................               5,156,265    2,671,357    5,091,616    1,811,841   1,059,132

                                                                                                              362,813
   Other portfolio income (net)...........................................................................................................        59,456             16,856         7,244     200,869         9,502        435

                                                                                                    6,226,832                                 1,484,441
Real estate rental net income (less deficit)...........................................................................................................            1,042,656     877,805     1,944,463     512,597     141,687

                                                                                                                  8,781,354
   Net income...........................................................................................................                      2,576,985            1,840,984    1,097,486    2,279,909     571,307     170,090

   Deficit........................................................................................................... 2,554,522               1,092,545             798,328      219,681      335,447       58,710      28,403

                                                                                                    707,335                                     20,316
Net income (less deficit) from other rental activity...........................................................................................................     203,636      124,851      250,448       48,730      33,847

                                                                                                                  1,184,909
   Net income...........................................................................................................                        334,442             279,284      132,057      324,401       54,273      34,754

   Deficit...........................................................................................................   477,574                 314,126              75,648         7,206      73,953         5,543        907

                                                                                                       187,686,917
Total net income (less deficit)...........................................................................................................   67,173,836           45,207,926   19,430,601   37,188,168    9,233,178   3,974,449

                                                                                                              248,863,846
   Net income...........................................................................................................                     95,759,739           59,815,515   24,147,929   46,783,795   11,004,059   4,856,745

   Deficit...........................................................................................................61,176,929              28,585,903           14,607,589    4,717,328    9,595,627    1,770,882    882,297



[1] Total includes S corporations for which neither a number of shareholders was reported nor a Schedule K-1, Shareholders's Share of Income, Credits, Deductions, etc., was filed.

[2] Includes interest on Government obligations: State and local, which is not reflected in net income (less deficit) from a trade or business.

[3] Other deductions includes salaries and wages. Prior to 2001, salaries and wages were reported as a separate deduction.

NOTE: Detail may not add to totals due to rounding.

Source: IRS, Statistics of Income Spring Bulletin, Publication 1136, July 2004.
31 or greater

     (8)

             2,296

           105,716

     121,756,920

      73,039,417

      66,673,543



           174,728

           190,915

       6,000,233

      69,160,282

      45,310,717

       1,422,799

           297,999

           278,086

       1,075,429

       1,360,373

       2,941,877

           154,961

       1,568,398

             2,130

           613,830



           408,766

           801,196

            32,937

      12,890,785

       3,879,136

       3,704,408

       4,538,423

           834,015
1,888,425

 250,734

 360,140

  18,840

  82,031

1,108,334

  68,345

 188,943

 201,991

  13,048

  20,287

  20,479

     192

5,802,063

6,328,810

 526,747