Integrated Business Data, 003 · corporations), Regulated Investment Companies (RICs), and Real...

47

Businesses conduct profit-seeking activities in a variety of legal modes, choosing one form over another for various business, tax, or historical

reasons. The SOI Integrated Business Data (IBD) was developed to facilitate research on business issues across organizational forms. This initiative was an extension of earlier work in SOI, expanded to include more detailed financial and industrial data, incorporating the latest year for which complete SOI data are available [1-9].

Taxation of Business IncomeThe tax treatment and legal characteristics of a busi-ness depend on the organizational form in which it has chosen to operate. The major legal forms of eco-nomic organization are: corporations, partnerships, and nonfarm sole proprietorships.

Corporations--Corporations, in this analysis, are subdivided into those taxed at corporate rates (taxable or C corporations) and those electing to be taxed through their shareholders. The latter group includes Subchapter S corporations (or simply S corporations), Regulated Investment Companies (RICs), and Real Estate Investment Trusts (REITs), each of which is not taxed at the enterprise level but whose income similarly flows through to its owners, where it is subject to tax. Income of C corporations is generally taxed directly at the business level, then again at the shareholder level, at the applicable rates on dividend income or capital gains. However, the double taxation of corporate income is lessened because the after-tax income of the corporation is not taxable at the shareholder level until it is paid out in dividends or until the shareholder realizes capital gains (or losses) by selling shares.

Subchapter S corporations are simple, closely held corporations that elect not to be taxed directly in exchange for accepting certain restrictions, gener-ally on their ownership. With some exceptions, their incomes are subject to tax only at the owner level, much like the flowthrough treatment of partnerships. Owners of S corporations report their pro rata shares of income or loss on their own tax returns. Although

the single level of tax is an attractive feature of S corporations, they are limited in the number and type of shareholders and in the classes of stock permitted, and foreign or corporate ownership is prohibited. Similar to S corporations, the profits of RICs and REITs are not taxed at the enterprise level but flow through to their owners, where they are subject to tax.

Partnerships--Like an S corporation, a partner-ship serves as a conduit between a business and its owners, in this case, its partners. The partnership entity is thus not taxed directly. Each partnership files an annual information return, which includes an income statement, balance sheet (in most cases), and a schedule of allocations or distributions made to each partner. Partners may be individuals, corpora-tions, other partnerships, tax-exempt organizations, and other entities, and they report their allocated shares of income and expenses on their own tax returns. Businesses filing a partnership return are primarily general partnerships, limited partner-ships, limited liability companies (LLCs), foreign partnership, or limited liability partnerships (LLPs). General partners face personal liability limited only by their personal resources and the applicable bank-ruptcy laws. Limited partners are more like corpo-rate shareholders, with liability limited to the amount invested and generally little or no active participation in management of the business.

A relative newcomer among for-profit businesses is the limited liability company, or LLC. These enti-ties have the limited liability of corporations, but are generally taxed in the partnership model--income and expenses flow through the LLC to the owners (called “members”), who are taxed on their pro rata shares. Unlike S corporations, however, LLCs do not have extensive restrictions on the number and characteristics of owners. LLCs report their financial activities on their applicable business tax forms, most commonly the partnership information return (Form 1065), and indicate that they were formed as an LLC. The SOI partnership program began identifying these entities for Tax Year 1993.

Sole proprietorships--The profits of sole propri-etorships are taxed only at the personal (i.e., owner) level. The income statement of a nonfarm sole proprietorship, which summarizes the income and expenses of the business, is completed on Schedule C (or C-EZ) of the owner’s individual income tax return. The net income or loss from the business is

by Kelly Luttrell, Patrice Treubert, and Michael Parisi

Integrated Business Data, �003

Kelly Luttrell and Patrice Treubert are economists with the Corporation Returns Analysis Section, and Michael Parisi is an economist with the Individual Returns Analysis Sec-tion. This article was prepared under the direction of Ken Szeflinski, Chief, Corporation Returns Analysis.

48

Integrated Business Data, 2003

added to personal income from all other sources and taxed at the applicable individual income tax rates. In effect, the proprietorship also acts as a conduit through which the income of the business is passed through to the business owner where it is subject to tax. Single member LLCs report their incomes and expenses on Schedule C. The SOI nonfarm sole pro-prietorship program began identifying these entities for Tax Year 2001.

Tax Law ChangesThe Job Creation and Worker Assistance Act (JCWAA) of 2002 and the Jobs and Growth Tax Relief and Reconciliation Act of 2003 (JGTRRA) made significant changes to depreciation and Section 179 expensing deductions. JCWAA provided an ad-ditional first year depreciation deduction equal to 30 percent of the adjusted basis of the qualified prop-erty placed in service in the 3 years after September 10, 2001. JGTRRA allowed 50-percent “bonus” depreciation for qualifying property placed in service between May 5, 2003, and January 1, 2005. JGTRRA also increased the section 179 expensing limit to $100,000 for property placed in service in taxable years beginning in 2003, 2004, and 2005. In addition, the phaseout of the limit was modified so that the phaseout starting point was increased to $400,000 for property placed in service in taxable years beginning in 2003, 2004, and 2005.

Analysis of Business DataThis section provides selected financial data by size of business receipts for 2003 (Table 1) and selected financial data on businesses for 21 North American Industrial Classification System (NAICS) sectors for 2003 (Table 2).

Data by Size of Business Receipts, �003Overall, the numbers of business entities are domi-nated by small proprietorships, particularly those with receipts under $1 million. C corporations, on the other hand, comprise less than 25 percent of business entities for each size-class under $500,000, but their share grows from 27 percent to nearly 52 percent with increasingly larger receipt size-classes. The flowthrough entities, S corporations and part-nerships, are more prevalent in the middle receipt size-classes. S corporations account for between 34 percent-43 percent of entities for all classes between

$250,000 and $50 million, and partnerships also have the largest percentage of entities in these midsized receipt classes.

The total number of businesses grew by nearly 1.1 million filings to 27.5 million in 2003. Nonfarm sole proprietorships displayed the most significant increase in number of filings, 784.6 thousand or an increase of 4.1 percent, from 18.9 million in 2002 to 19.7 million in 2003 (Figure A). The majority of nonfarm sole proprietorships, 13.3 million of them, were found in the under-$25 thousand receipts size-class. Within the $50 million or more receipts size-class, over 32 thousand companies accounted for $16,962.8 billion in total receipts, with $13,851.0 billion (or 81.8 percent) from C corporations.

Business receipts for all businesses grew by $1,119.2 billion (or 5.4 percent) from 2002 to 2003, of which $967.3 billion were from corporations. C corporations dominate activity in terms of business receipts, accounting for 64.6 percent of receipts for 2003. However, their share of receipts is strongly associated with size of receipts. In the smallest re-ceipt class (under $25,000), C corporations account for only 2.1 percent of receipts, but this share grows to 79.9 percent for businesses with $50 million or more in business receipts (Figure B). As with data on the numbers of entities, flowthrough businesses report the largest amounts in the midsized-classes, with their largest percentages in receipt size-classes between $250,000 and $50 million. Proprietorships, as would be expected, comprise the majority of small organizations, accounting for 83.8 percent of busi-nesses with receipts under $25,000 but with a dimin-ishing share with increases in receipt size. For the largest size receipt size-class ($50 million or more), proprietorships comprise only 0.5 percent of the total.

Although C corporations account for nearly 44.9 percent of business profits for 2003, they show losses in every receipt size-class under $5 million for net income (less deficit). C corporations were only profitable in size-classes of $5 million or more, and those with receipts above $50 million or more earned over $613.3 billion in profits, nearly 73.2 percent of the total. S corporations once again report their largest values in the middle receipt size-classes, with percentages ranging from nearly 32 percent to 52 percent for businesses with receipts between $500,000 or more and under $5 million. Partnerships had $36.7 billion in losses for the smallest size-class,


49

but were profitable for all larger receipt size-classes, accounting for total profits of 24.0 percent of all business profits [10]. Nonfarm sole proprietorships report nearly 17.0 percent of net income (less deficit) overall, but their share of profits declines consistently from 64.0 percent in the $250,000 receipt size-class to only 0.002 percent with $12.2 million in net income (less deficit) reported for the $50 million or more size-class.

Data by Industrial Sector, �003As noted, selected financial data for 21 NAICS sec-tors for 2003 are included in Table 2, and summary data for five sectors of interest are discussed below.

Construction--The Construction industry ac-counted for roughly 12.0 percent of the total number of business entities. The number of businesses in this sector increased 8.1 percent over the previous year, from 3.1 million to 3.3 million. Since 2002, these businesses displayed a significant increase in all data items, with the largest increases in S corporations, partnerships, and proprietorships. Business receipts

of S corporations increased 7.9 percent, from $572.1 billion to $617.2 billion; partnerships increased by 13.3 percent, from $169.6 billion to $192.1 billion, and those of nonfarm sole proprietorships increased by 4.4 percent, from $168.5 billion to $175.8 billion.

Manufacturing--Overall, the Manufacturing sector represents a small number of all business entities with 630,668 (about 2.3 percent), but what the industry lacks for in number of businesses, it makes up for in percentage of business receipts. Manufacturing represent $5,725.1 million of all busi-ness receipts or 26.2 percent, the majority of which comes from corporations, specifically C corporations, 81.8 percent. Business receipts for C corporations grew 8.7 percent, from $4,310.3 million for 2002 to $4,684.9 million for 2003.

Wholesale and Retail Trade--The Wholesale and Retail Trade sector is the largest industrial sec-tor, representing 14.0 percent of all business enti-ties. Within the Wholesale and Retail Trade sec-tor, the number of business entities increased 2.6 percent, from 3,753,503 for 2002 to 2,704,603 for

Number of Businesses, by Form of Business and Business Receipt Size, Tax Years 2002 and 2003[All figures are estimates based on samples]

Form of Under $25,000 $100,000 $250,000 $500,000 $1,000,000 $2,500,000 $5,000,000 $10,000,000 $50,000,000business Total $25,000 under under under under under under under under or

$100,000 $250,000 $500,000 $1,000,000 $2,500,000 $5,000,000 $10,000,000 $50,000,000 more

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Tax Year 2002

All businesses............................... 26,434,293 15,202,645 5,318,640 2,484,778 1,294,887 918,926 668,699 256,345 137,587 120,986 30,803 Corporations............................... 5,266,607 1,282,449 828,658 893,875 688,785 610,715 510,424 209,942 114,539 101,777 25,443 C corporations [1]................... 2,112,230 472,469 304,702 336,437 276,819 250,744 240,579 105,620 57,831 50,702 16,326 S corporations......................... 3,154,377 809,980 523,956 557,438 411,966 359,971 269,845 104,321 56,708 51,075 9,117 Partnerships................................ 2,242,169 1,203,722 380,403 248,533 145,261 104,958 83,998 33,201 19,198 17,709 5,187 Nonfarm sole proprietorships...... 18,925,517 12,716,473 4,109,579 1,342,370 460,841 203,253 74,277 13,202 3,849 1,499 173

Tax Year 2003

All businesses............................... 27,486,691 15,872,235 5,521,119 2,578,962 1,331,692 932,914 686,257 263,211 143,693 124,568 32,040 Corporations............................... 5,401,237 1,279,709 868,442 929,864 719,613 622,550 521,409 211,169 118,683 103,526 26,273 C corporations [1]................... 2,059,631 450,597 307,399 328,012 268,188 247,385 229,634 103,484 57,788 50,628 16,516 S corporations......................... 3,341,606 829,112 561,043 601,851 451,424 375,165 291,775 107,685 60,895 52,898 9,757 Partnerships................................ 2,375,375 1,284,396 397,461 262,423 147,948 110,698 89,675 36,829 20,925 19,416 5,603 Nonfarm sole proprietorships...... 19,710,079 13,308,130 4,255,216 1,386,675 464,131 199,666 75,173 15,213 4,085 1,626 164

Percentage change 2002-2003

All businesses............................... 3.98 4.40 3.81 3.79 2.84 1.52 2.63 2.68 4.44 2.96 4.02 Corporations............................... 2.56 -0.21 4.80 4.03 4.48 1.94 2.15 0.58 3.62 1.72 3.26 C corporations [1]................... -2.49 -4.63 0.88 -2.50 -3.12 -1.34 -4.55 -2.02 -0.08 -0.15 1.16 S corporations......................... 5.94 2.36 7.08 7.97 9.58 4.22 8.13 3.22 7.38 3.57 7.03 Partnerships................................ 5.94 6.70 4.48 5.59 1.85 5.47 6.76 10.93 9.00 9.64 8.02 Nonfarm sole proprietorships...... 4.15 4.65 3.54 3.30 0.71 -1.77 1.21 15.23 6.13 8.42 -5.20

[1] For this table, the computations for C corporations also include 1120-RIC and 1120-REIT returns.

Size of business receipts

Figure A

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2003. Total net income (less deficit) increased 25.3 percent to $141.3 billion for all businesses in 2003. Corporations represented $117.3 billion of all total net income (less deficit), 80.8 percent.

Real Estate and Rental and Leasing--Overall, the number of business entities in Real Estate and Rental and Leasing increased 5.7 percent to 2,732,833 for 2003. The number of partnerships in

this sector grew by 8.2 percent to 1,081,354 entities during Tax Year 2003, faster than any other entity type. Among partnerships, the LLC businesses grew 21.7 percent to 514,306. Partnerships also displayed the largest amount of net income (less deficit), with $51.4 billion for 2003, representing 55.4 percent of net income (less deficit) for all business entities, a decline from the previous year when $55.0 billion

Number of Businesses, Business Receipts, Net Income (Less Deficit), and Composition Percentages, by Form of Business and Business Receipts Size, Tax Year 2003[All figures are estimates based on samples--money amounts are in thousands of dollars]

Form of Under $25,000 $100,000 $250,000 $500,000 $1,000,000 $2,500,000 $5,000,000 $10,000,000 $50,000,000business Total $25,000 under under under under under under under under or

$100,000 $250,000 $500,000 $1,000,000 $2,500,000 $5,000,000 $10,000,000 $50,000,000 more

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

Number of businessesAll businesses............................... 27,486,691 15,872,235 5,521,119 2,578,962 1,331,692 932,914 686,257 263,211 143,693 124,568 32,040 Corporations............................... 5,401,237 1,279,709 868,442 929,864 719,613 622,550 521,409 211,169 118,683 103,526 26,273 C corporations [1]................... 2,059,631 450,597 307,399 328,012 268,188 247,385 229,634 103,484 57,788 50,628 16,516 S corporations........................ 3,341,606 829,112 561,043 601,851 451,424 375,165 291,775 107,685 60,895 52,898 9,757 Partnerships............................... 2,375,375 1,284,396 397,461 262,423 147,948 110,698 89,675 36,829 20,925 19,416 5,603 Nonfarm sole proprietorships..... 19,710,079 13,308,130 4,255,216 1,386,675 464,131 199,666 75,173 15,213 4,085 1,626 164

Business receiptsAll businesses............................... 21,860,208,610 100,263,262 276,419,863 390,185,108 457,092,879 637,037,672 1,039,765,144 887,173,968 949,975,233 2,410,333,012 14,711,962,470 Corporations............................... 18,264,393,898 5,736,213 51,021,010 151,851,626 257,805,117 438,591,344 807,212,182 725,296,675 797,256,050 2,029,237,473 13,000,386,208 C corporations [1]................... 14,112,028,796 2,138,940 17,818,322 53,572,026 95,995,137 172,487,731 360,120,792 350,476,611 379,561,534 932,198,137 11,747,659,567 S corporations........................ 4,152,365,102 3,597,273 33,202,688 98,279,601 161,809,980 266,103,613 447,091,390 374,820,065 417,694,515 1,097,039,336 1,252,726,641 Partnerships............................... 2,545,612,266 1,761,470 10,520,687 26,204,438 38,673,350 63,232,602 122,900,399 111,034,012 126,019,219 352,565,601 1,692,700,488 Nonfarm sole proprietorships..... 1,050,202,446 92,765,579 214,878,166 212,129,044 160,614,412 135,213,726 109,652,563 50,843,281 26,699,964 28,529,938 18,875,774

Net income (less deficit)All businesses............................... 1,353,802,117 -23,427,608 75,630,471 79,225,921 55,733,253 51,703,038 54,086,095 41,991,902 47,086,139 133,379,079 838,393,827 Corporations............................... 822,095,799 -4,036,653 158,844 6,122,228 8,248,791 13,094,575 20,969,193 18,968,941 20,562,746 73,268,727 664,738,407 C corporations [1]................... 608,414,019 -14,450,726 -3,092,854 -3,055,026 -3,905,490 -3,211,426 -4,719,570 -2,862,986 2,930,957 27,459,611 613,321,529 S corporations [2]................... 213,681,780 10,414,073 3,251,698 9,177,254 12,154,281 16,306,001 25,688,763 21,831,927 17,631,789 45,809,116 51,416,878 Partnerships............................... 301,398,218 -36,718,902 1,944,464 11,573,255 11,790,856 14,183,975 21,169,546 19,915,489 24,962,215 58,934,127 173,643,193 Nonfarm sole proprietorships..... 230,308,100 17,327,947 73,527,163 61,530,438 35,693,606 24,424,487 11,947,356 3,107,472 1,561,178 1,176,225 12,227

Number of businessesAll businesses............................... 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Corporations............................... 19.65 8.06 15.73 36.06 54.04 66.73 75.98 80.23 82.59 83.11 82.00 C corporations [1]................... 7.49 2.84 5.57 12.72 20.14 26.52 33.46 39.32 40.22 40.64 51.55 S corporations........................ 12.16 5.22 10.16 23.34 33.90 40.21 42.52 40.91 42.38 42.46 30.45 Partnerships............................... 8.64 8.09 7.20 10.18 11.11 11.87 13.07 13.99 14.56 15.59 17.49 Nonfarm sole proprietorships..... 71.71 83.85 77.07 53.77 34.85 21.40 10.95 5.78 2.84 1.31 0.51

Business receiptsAll businesses............................... 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Corporations............................... 83.55 5.72 18.46 38.92 56.40 68.85 77.63 81.75 83.92 84.19 88.37 C corporations [1]................... 64.56 2.13 6.45 13.73 21.00 27.08 34.63 39.50 39.95 38.68 79.85 S corporations........................ 19.00 3.59 12.01 25.19 35.40 41.77 43.00 42.25 43.97 45.51 8.52 Partnerships............................... 11.64 1.76 3.81 6.72 8.46 9.93 11.82 12.52 13.27 14.63 11.51 Nonfarm sole proprietorships..... 4.80 92.52 77.74 54.37 35.14 21.23 10.55 5.73 2.81 1.18 0.13

Net income (less deficit)All businesses............................... 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 Corporations............................... 60.72 17.23 0.21 7.73 14.80 25.33 38.77 45.17 43.67 54.93 79.29 C corporations [1]................... 44.94 61.68 -4.09 -3.86 -7.01 -6.21 -8.73 -6.82 6.22 20.59 73.15 S corporations [2]................... 15.78 -44.45 4.30 11.58 21.81 31.54 47.50 51.99 37.45 34.35 6.13 Partnerships............................... 22.26 156.73 2.57 14.61 21.16 27.43 39.14 47.43 53.01 44.19 20.71 Nonfarm sole proprietorships..... 17.01 -73.96 97.22 77.66 64.04 47.24 22.09 7.40 3.32 0.88 0.00

[1] For this table, the computations for C corporations also include 1120-RIC and 1120-REIT returns.[2] For S corporations net income (less deficit) represents total net income (less deficit).

Size of business receipts

Composition percentages

Figure B


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were reported. The decline could be traced to the under-$25 thousand receipts size-class, where net income (less deficit) decreased $6.2 billion to -$28.0 billion. C corporations were the only entity type in Real Estate to experience a decline in number of filings.

Professional, Scientific, and Technical Services--The Professional, Scientific, and Technical Services sector is the second largest sector, repre-senting 13.3 percent of all business entities. The majority of companies within the sector were non-farm sole proprietorships and S corporations. The majority of S corporations and proprietorships can be traced to smaller receipts size-classes rather than to a single class.

For 2003, nonfarm sole proprietorships sur-passed partnerships as the leader in net income (less deficit) for the Professional, Scientific, and Technical Services sector, accounting for $52.1 billion of the nearly $115.2 billion reported for all business enti-ties. Despite the overall small size in number of returns, C corporations showed the largest total receipts, business receipts, and total business deduc-tions for this sector.

LLCs as Partnerships and Nonfarm Sole ProprietorshipsLimited Liability Companies (LLCs) do not have their own tax category, as corporations, partnerships, or sole proprietorships do but instead are taxed as one of those three types of entities, depending on the circumstances. LLCs (like other noncorporate entities) are allowed to “check the box” if they want to choose to be taxed as a corporation (They could further elect to be taxed as an S corporation if they meet the S corporation restrictions). LLCs with a single member are viewed as “disregarded entities.” If the single member is an individual, the LLC files as and is taxed as a nonfarm sole proprietorship. LLCs with multiple owners or members that do not “check the box” to be taxed as corporations are taxed as partnerships.

Since the mid-1990s, limited liability compa-nies (LLCs) have demonstrated rapid growth. The IRS ruled in late 1988 (Revenue Ruling 88-76, 1988-2 C.B.360) that any Wyoming LLC would be treated as a partnership, and the door was opened for other States to consider LLC legislation. By 1993, some 36 States allowed LLCs as a legal entity, and

that number grew to 46 States plus the District of Columbia 1 year later. By 1997, all 50 States and the District of Columbia had enacted LLC legisla-tion. The “check-the-box” regulations, implemented by IRS in January 1997, relaxed the requirements for LLCs to obtain a favorable partnership tax classifica-tion, facilitating a wider acceptance of LLCs.

Figure C reports the growth of LLCs from 2001 through 2003 among partnerships and nonfarm sole proprietorships. From 2001 to 2003, the LLC share of the total number of partnerships, business receipts, and net income (less deficit) increased significantly, while single member LLCs increased by a smaller amount over the same time period. For 2001, limited liability companies represented 37.9 percent of all partnerships; by 2003, LLCs represented nearly 46.0 percent of all partnerships. Single member LLCs grew from 0.69 percent of all nonfarm sole propri-etorships for 2001 to 1.1 percent for 2003. Business receipts for nonfarm sole proprietorship LLCs more than doubled from 2001 to 2003, from $23.4 billion to $55.6 billion, accounting for 5.3 percent of all nonfarm sole proprietorship receipts.

The largest number of partnerships filing as LLCs were in the Real Estate and Rental and Leasing sector, 47.1 percent or 514,306 thousand (Table 2). Surprisingly, the Professional, Scientific, and Technical services sector for partnerships showed the largest increase in business receipts, $58.7 bil-lion to $64.5 billion or a 9.8-percent increase from the previous year. The largest amount of net income (less deficit) for partnership LLCs can be found in the Finance and Insurance sector, $28.1 billion of the $64.3 billion reported. The largest sector for non-farm sole proprietorship LLCs is the Professional, Scientific, and Technical services sector which in-cludes 53,244 businesses.

Length of Business ExistenceStatistics are available for the number of businesses for 2003 by date of incorporation for C and S corpo-rations and partnerships. Partnerships comprised the largest percentage of newly formed businesses, 42.6 percent or 288,785, and S corporations were a close second with 266,785 formations for 2003 or 39.4 percent of the total. C corporations, on the other hand, make up the largest percentage of businesses that formed on or before 1983. For Tax Year 2003, C corporations represented over half of the formations

52


dated from 1974 to 1983 or 379, 576 of the 612,669 businesses forming during that time. C corporations also accounted for over half of all formations on or before 1983 (Figures D and E).

Most businesses operating for 2003 were formed in the last 2 decades. Among corporations, the ma-jority of these have been S corporations. S corpora-tion filings began to exceed C corporation filings for 1987 likely due to the passage of the Tax Reform Act of 1986 (TRA86). Among other incentives, TRA86 reversed the tax advantage of corporations over individuals in the highest tax brackets. Starting in 1987, the highest tax rate was 34 percent for corpora-tions and 28 percent for individuals. S formations continue to surpass C formations for years after

1987 despite tax rate changes in the early 90s when the highest corporate rate was reduced to below the highest individual rate. For 2003, S corporations ac-counted for more than 60 percent of total corporation formations in every year starting with 1987 (Figure F).

Summary

All business filings by corporations (C corporations and S corporations), partnerships, and nonfarm sole proprietorships grew by nearly 1.1 million to 27.5 million for 2003. Nonfarm sole proprietorships displayed the largest increase in number of filings, 784.6 thousand, from 18.9 million in 2002 to 19.7 million in 2003.

Number and Select Other Items for Total Partnerships, LLC Partnerships, Total Nonfarm Sole Proprietorships, and LLC Nonfarm Sole Proprietorships, Tax Years 2001-2003[All figures are estimates based on samples--money amounts are in thousands of dollars]

Item

Total LLCLLCs as a percentageof the total


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

Number of businesses........................ 2,132,117 808,692 37.93 18,338,190 126,437 0.69 Business receipts................................ 2,278,200,526 937,714,361 41.16 1,016,834,678 23,357,818 2.30 Net income (less deficit)...................... 276,334,824 47,055,843 17.03 217,385,116 2,259,135 1.04 Net income....................................... 446,069,172 130,331,055 29.22 250,178,322 3,658,310 1.46 Deficit............................................... 169,734,347 83,275,212 49.06 32,793,206 1,399,175 4.27

Item



(7) (8) (9) (10) (11) (12)

Number of businesses........................ 2,242,169 946,130 42.20 18,925,517 145,839 0.77 Business receipts................................ 2,414,187,093 1,015,708,912 42.07 1,029,691,760 39,239,656 3.81 Net income (less deficit)...................... 270,667,169 48,626,175 17.97 221,113,286 3,378,774 1.53 Net income....................................... 439,761,741 135,877,260 30.90 257,292,855 5,350,581 2.08 Deficit............................................... 169,094,572 87,251,084 51.60 36,179,568 1,971,806 5.45

Item



(13) (14) (15) (16) (17) (18)

Number of businesses........................ 2,375,375 1,091,502 45.95 19,710,079 220,615 1.12 Business receipts................................ 2,545,612,266 1,141,691,845 44.85 1,050,202,446 55,626,849 5.30 Net income (less deficit)...................... 301,398,218 64,293,209 21.33 230,308,100 3,847,617 1.67 Net income....................................... 468,552,382 155,855,837 33.26 269,089,168 6,981,262 2.59 Deficit............................................... 167,154,164 91,562,628 54.78 38,781,068 3,133,644 8.08

Partnerships Nonfarm sole proprietorships

Tax Year 2003



Tax Year 2001

Tax Year 2002

Figure C


53

0 500,000 1,000,000 1,500,000 2,000,000

Newly formed

2000 through 2002

1997 through 1999

1994 through 1996

1984 through 1993

1974 through 1983

1964 through 1973

1954 through 1963

1953 or before

Number of businesses

All businesses except Nonfarm Sole Proprietorships [1] S corporations C corporations Partnerships

[1] Does not include businesses that did not identify a date of formation.

Corporations and Partnerships, by Year of Formation, Tax Year 2003

Year of formation of business

Overall, the number of business entities in real estate and rental and leasing increased 5.7 percent to 2,732,833 from 2002. The number of partnerships in this sector grew by 8.2 percent to 1,081,354 during Tax Year 2002, a faster growth than any other entity type.

Within the Professional, Scientific, and Technical services sector, nonfarm sole proprietorships for 2003 surpassed partnerships as the leader in

net income (less deficit), accounting for $52.1 billion of the nearly $115.2 billion reported for all business entities. Despite the relatively small number of returns, C corporations showed the largest total receipts, business receipts, and total business deductions for this sector.

LLCs are a rapidly increasing entity type, representing nearly 46.0 percent of all partnership filings and 1.1 percent of all nonfarm

Figure D


54

Number of Businesses by Year of Formation, Tax Year 2003[All figures are estimates based on samples]

Year of All businesses Number Corporations Number S corporations Number C corporations Number Partnerships

formation except nonfarm of as a percentage of as a percentage of as a percentage of as a percentage

of business sole proprietorships corporations of all businesses S corporations of all businesses C corporations of all businesses partnerships of all businesses

(1) (2) (3) (4) (5) (6) (7) (8) (9)

Total businesses........ 7,776,611 5,401,237 69.45 3,341,606 42.97 2,059,631 26.48 2,375,375 30.55 Newly formed............... 678,011 389,226 57.41 266,828 39.35 122,398 18.05 288,785 42.59 2000 through 2002....... 1,936,182 1,207,073 62.34 850,273 43.91 356,801 18.43 729,108 37.66 1997 through 1999....... 1,379,958 888,187 64.36 639,462 46.34 248,726 18.02 491,770 35.64 1994 through 1996....... 932,671 663,022 71.09 447,880 48.02 215,142 23.07 269,649 28.91 1984 through 1993....... 1,589,757 1,258,411 79.16 776,509 48.84 481,902 30.31 331,346 20.84 1974 through 1983....... 776,515 612,669 78.90 233,093 30.02 379,576 48.88 163,846 21.10 1964 through 1973....... 248,651 206,951 83.23 74,422 29.93 132,528 53.30 41,700 16.77 1954 through 1963....... 108,679 89,471 82.33 33,285 30.63 56,186 51.70 19,208 17.67 1953 or before.............. 70,741 61,760 87.31 19,855 28.07 41,905 59.24 8,980 12.69 Unidentified.................. 55,447 24,467 44.13 0 0 24,467 44.13 30,981 55.87

Number of Corporations, by Year of Incorporation, Tax Year 2003[All figures are estimates based on samples]

Year Years S corporations C corporationsof of All corporations S corporations as a percentage C corporations as a percentage

incorporation existence of all corporations of all corporations

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

All years................................. N/A 5,401,237 3,341,606 61.87 2,059,631 38.13 Newly incorporated................. 0 389,226 266,828 68.55 122,398 31.45 2002........................................ 1 462,256 324,735 70.25 137,521 29.75 2001........................................ 2 390,883 271,183 69.38 119,700 30.62 2000........................................ 3 353,934 254,355 71.86 99,579 28.14 1999........................................ 4 336,978 241,475 71.66 95,503 28.34 1998........................................ 5 270,498 197,044 72.84 73,454 27.16 1997........................................ 6 280,711 200,942 71.58 79,769 28.42 1996........................................ 7 253,151 175,071 69.16 78,080 30.84 1995........................................ 8 214,322 148,868 69.46 65,455 30.54 1994........................................ 9 195,548 123,941 63.38 71,607 36.62 1993........................................ 10 187,061 126,599 67.68 60,462 32.32 1992........................................ 11 162,693 108,344 66.59 54,349 33.41 1991........................................ 12 146,033 99,747 68.30 46,286 31.70 1990........................................ 13 129,195 78,530 60.78 50,665 39.22 1989........................................ 14 130,490 87,808 67.29 42,681 32.71 1988........................................ 15 113,532 73,128 64.41 40,404 35.59 1987........................................ 16 106,799 64,908 60.78 41,891 39.22 1986........................................ 17 107,820 56,288 52.21 51,532 47.79 1985........................................ 18 91,667 45,156 49.26 46,511 50.74 Pre 1985 [1]............................ 19+ 1,078,436 396,655 36.78 681,781 63.22 N/A--Not applicable.[1] Includes 24,467 C corporations that did not provide a date of incorporation.

Figure E

Figure F


55

sole proprietorships. For Tax Year 2003, 220,615 single members LLCs were reported, and 1,091,502 partnerships were reported as LLCs.

Partnerships comprised the largest percentage of newly formed businesses, 42.6 percent or 288,785, and S corporations contributed a close second with 266,785 incorporations for 2003 or 39.4 percent of the total. C corporations, on the other hand, make up the largest percentage of businesses that incorporated on or before 1983.

Endnotes[11 Petska, Tom; Parisi, Michael; Luttrell, Kelly;

Davitian, Lucy; and Scoffic, Matt (2006), An Analysis of Business Organizational Structure and Activity from Tax Data, Proceedings of the Ninety-Eighth Annual Conference of the National Tax Association. See also the same ar-ticle in Special Studies in Federal Tax Statistics: 2005, Statistics of Income Division, Internal Revenue Service, 2006, including the list of references on page 26.

[2] Legel, Ellen; Bennett, Kelly; and Parisi, Michael (2004), The Effects of Tax Reform on the Structure of U.S. Business, 2003 Proceedings of the American Statistical Association, Section on Government Statistics.

[3] Petska, Tom (1998), Taxes and Business Organizational Choice: Deja Vu All Over Again? 1997 Proceedings of the American Statistical Association, Section on Business and Economic Statistics.

[4] Wittman, Susan and Gill, Amy, S Corporation Elections After the Tax Reform Act of 1986, presented at the 1996 Allied Social Science Meetings and published in Statistics of Income Bulletin, Spring 1998, Volume 18, Number 2.

[5] Nutter, Sarah E.; Young, Jim; and Wilkie, Patrick, Tax Legislation and Business Form Choice: C Corporation Behavior Before and After TRA86, presented at the 1996 Allied Social Science Meetings and published in Statistics of Income Bulletin, Winter 1995-96, Volume 15, Number 3.

[6] Petska, Tom, Taxes and Organizational Choice: An Analysis of Trends, 1985-1992, Statistics of Income Bulletin, Spring 1996, Volume 15, Number 4.

[7] Petska, Tom, Do Taxes Affect Business Legal Structure? An Analysis of IRS Data, presented at the 1996 Allied Social Science Meetings.

[8] Petska, Tom and Wilson, Robert, Trends in Business Structure and Activity, 1980-1990, Statistics of Income Bulletin, Spring 1994, Volume 13, Number 4.

[9] Petska, Tom (1994), The Effects of Tax Reform on the Structure of U.S. Business, 1993 Proceedings of the American Statistical Association, Section on Business and Economic Statistics.

[10] Unlike data in the SOI Corporation Income Tax Returns and Source Book of Corporation Income Tax Returns, net income (less deficit) used in this article includes the more compre-hensive “total net income” for S corporations. This item includes trade or business income plus portfolio income, as well as real estate and rental activity incomes distributed directly to shareholders.

[11] Data for LLCs filing as C and S corporations are not available at this time.


56 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3[A

ll fig

ures

are

est

imat

es b

ased

on

sam

ples

--mon

ey a

mou

nts

are

in th

ousa

nds

of d

olla

rs]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

All

busi

ness

esN

umbe

r of b

usin

esse

s....

......

......

......

.. .27

,486

,691

15,8

72,2

355,

521,

119

2,57

8,96

21,

331,

692

932,

914

686,

257

263,

211

143,

693

124,

568

32,0

40To

tal r

ecei

pts.

......

......

......

......

......

......

..24

,461

,950

,768

171,

850,

677

283,

643,

212

399,

675,

771

466,

753,

866

650,

698,

469

1,06

4,90

7,94

591

8,72

9,00

099

5,28

5,41

52,

583,

604,

931

16,9

26,8

01,4

81Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

21,8

60,2

08,6

1010

0,26

3,26

227

6,41

9,86

339

0,18

5,10

845

7,09

2,87

963

7,03

7,67

21,

039,

765,

144

887,

173,

968

949,

975,

233

2,41

0,33

3,01

214

,711

,962

,470

Tota

l bus

ines

s de

duct

ions

......

......

......

.23

,328

,489

,390

190,

348,

247

213,

940,

281

334,

680,

484

421,

764,

944

611,

598,

966

1,02

5,81

0,42

388

9,18

1,27

996

3,06

4,12

82,

477,

531,

520

16,2

00,5

69,1

18C

osts

of g

oods

sol

d....

......

......

......

......

.13

,179

,828

,225

11,1

00,9

0543

,489

,089

97,1

90,4

5514

8,01

6,59

524

4,19

4,77

049

3,82

6,38

047

4,42

2,10

955

8,03

4,78

41,

578,

363,

441

9,53

1,18

9,69

6Sa

larie

s an

d w

ages

......

......

......

......

.....

2,38

9,99

6,59

313

,835

,571

12,4

20,8

2140

,735

,142

65,0

26,9

7910

2,12

7,20

115

1,87

2,22

012

3,51

0,26

412

0,36

2,16

526

4,29

9,58

11,

495,

806,

649

Taxe

s pa

id...

......

......

......

......

......

......

....

471,

011,

929

4,19

4,47

54,

523,

553

9,90

0,62

713

,068

,859

19,1

37,3

7929

,597

,875

22,7

57,5

9922

,041

,731

47,2

79,7

2829

8,51

0,10

5In

tere

st p

aid.

......

......

......

......

......

......

....

893,

217,

914

7,95

7,81

44,

537,

380

6,20

1,38

86,

821,

493

8,73

5,00

313

,468

,112

13,1

30,9

4514

,835

,835

46,4

19,3

9677

1,11

0,54

8D

epre

ciat

ion.

......

......

......

......

......

......

...81

8,61

1,08

515

,502

,363

16,2

17,4

9717

,575

,089

15,6

49,9

4718

,498

,859

26,5

53,5

6621

,473

,249

22,7

69,2

3555

,550

,578

608,

820,

704

Net

inco

me

(less

def

icit)

......

......

......

....

1,35

3,80

2,11

7-2

3,42

7,60

875

,630

,471

79,2

25,9

2155

,733

,253

51,7

03,0

3854

,086

,095

41,9

91,9

0247

,086

,139

133,

379,

079

838,

393,

827

Net

inco

me.

......

......

......

......

......

......

.....

1,95

3,10

7,51

310

1,95

7,96

510

2,21

6,37

110

2,43

4,74

376

,934

,973

76,5

58,4

4286

,430

,835

66,1

04,4

2270

,947

,361

191,

241,

492

1,07

8,28

0,91

0D

efic

it....

......

......

......

......

......

......

......

.....

599,

305,

395

125,

385,

573

26,5

85,9

0023

,208

,821

21,2

01,7

2124

,855

,405

32,3

44,7

4024

,112

,519

23,8

61,2

2257

,862

,412

239,

887,

082

Cor

pora

tions

Num

ber o

f bus

ines

ses.

......

......

......

......

5,40

1,23

71,

279,

709

868,

442

929,

864

719,

613

622,

550

521,

409

211,

169

118,

683

103,

526

26,2

73To

tal r

ecei

pts.

......

......

......

......

......

......

..20

,689

,574

,291

44,2

41,0

0155

,675

,047

159,

467,

879

265,

043,

863

448,

913,

957

827,

038,

213

750,

638,

004

834,

907,

204

2,17

5,72

1,75

215

,127

,927

,368

Busi

ness

rece

ipts

......

......

......

......

......

..18

,264

,393

,898

5,73

6,21

351

,021

,010

151,

851,

626

257,

805,

117

438,

591,

344

807,

212,

182

725,

296,

675

797,

256,

050

2,02

9,23

7,47

313

,000

,386

,208

Tota

l bus

ines

s de

duct

ions

......

......

......

.19

,940

,594

,557

64,4

33,6

1856

,297

,541

155,

190,

624

257,

616,

194

436,

740,

281

808,

218,

121

733,

786,

295

814,

278,

075

2,09

8,06

0,48

714

,515

,973

,321

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

11,3

18,6

44,7

631,

879,

336

10,5

79,3

9239

,907

,845

82,8

10,5

6816

6,78

4,52

038

6,26

0,82

339

1,21

6,06

447

8,92

7,12

81,

359,

501,

349

8,40

0,77

7,73

8Sa

larie

s an

d w

ages

......

......

......

......

.....

2,04

9,39

5,92

98,

604,

381

4,39

4,56

418

,787

,404

38,3

10,9

2771

,455

,446

116,

477,

957

101,

016,

903

99,3

44,8

1022

0,45

6,11

11,

370,

547,

425

Taxe

s pa

id...

......

......

......

......

......

......

....

416,

812,

815

2,60

1,41

62,

072,

979

5,87

1,84

69,

053,

616

14,8

76,9

9724

,738

,679

19,7

58,7

9319

,170

,751

41,6

71,4

9227

6,99

6,24

7In

tere

st p

aid.

......

......

......

......

......

......

....

818,

016,

806

4,07

3,86

81,

584,

190

2,93

1,98

44,

075,

618

5,64

9,55

09,

200,

933

9,87

2,59

611

,459

,143

36,5

49,6

4473

2,61

9,28

1D

epre

ciat

ion.

......

......

......

......

......

......

...69

2,43

2,49

43,

996,

846

3,63

6,85

16,

472,

679

7,81

8,21

911

,950

,715

19,3

22,3

8417

,042

,757

18,4

61,1

1844

,075

,072

559,

655,

853

Net

inco

me

(less

def

icit)

[1]..

......

......

...82

2,09

5,79

9-4

,036

,653

158,

844

6,12

2,22

88,

248,

791

13,0

94,5

7520

,969

,193

18,9

68,9

4120

,562

,746

73,2

68,7

2766

4,73

8,40

7N

et in

com

e....

......

......

......

......

......

......

..1,

215,

465,

963

30,5

77,5

609,

773,

451

18,0

83,1

3021

,240

,559

28,6

53,9

2143

,456

,312

36,4

43,7

2437

,955

,120

115,

528,

991

873,

753,

196

Def

icit.

......

......

......

......

......

......

......

......

..39

3,37

0,16

234

,614

,213

9,61

4,60

711

,960

,901

12,9

91,7

6815

,559

,347

22,4

87,1

2017

,474

,782

17,3

92,3

7442

,260

,263

209,

014,

789

C c

orpo

ratio

ns [2

]

Num

ber o

f bus

ines

ses.

......

......

......

..2,

059,

631

450,

597

307,

399

328,

012

268,

188

247,

385

229,

634

103,

484

57,7

8850

,628

16,5

16

Tot

al re

ceip

ts...

......

......

......

......

......

..16

,457

,008

,327

31,3

86,8

2120

,967

,927

58,3

11,4

4510

0,91

0,58

718

0,16

7,01

737

3,71

2,62

937

0,00

7,13

141

0,39

8,18

01,

060,

140,

824

13,8

51,0

05,7

65

Bus

ines

s re

ceip

ts...

......

......

......

......

.14

,112

,028

,796

2,13

8,94

017

,818

,322

53,5

72,0

2695

,995

,137

172,

487,

731

360,

120,

792

350,

476,

611

379,

561,

534

932,

198,

137

11,7

47,6

59,5

67

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

15,8

80,9

66,5

5046

,006

,486

24,0

45,1

6361

,322

,797

104,

763,

508

183,

324,

981

378,

003,

111

371,

766,

778

405,

326,

306

1,02

2,72

2,12

513

,283

,685

,296

C

osts

of g

oods

sol

d....

......

......

......

...8,

742,

214,

373

875,

799

3,97

4,81

214

,633

,959

30,7

95,2

4865

,227

,114

166,

343,

077

192,

642,

910

223,

164,

357

593,

864,

131

7,45

0,69

2,96

7

Sal

arie

s an

d w

ages

......

......

......

......

.1,

599,

662,

967

5,91

1,20

12,

153,

003

7,67

8,72

214

,770

,133

28,0

87,1

6754

,797

,775

46,8

55,5

5850

,980

,009

114,

828,

385

1,27

3,60

1,01

3

Tax

es p

aid.

......

......

......

......

......

......

..32

7,58

9,90

51,

718,

864

1,05

1,66

72,

513,

731

3,88

6,85

56,

556,

136

12,1

47,3

4410

,423

,096

10,1

59,5

0921

,413

,265

257,

719,

438

In

tere

st p

aid.

......

......

......

......

......

..... .

780,

861,

933

3,08

9,06

789

9,91

81,

317,

124

1,94

9,30

32,

605,

976

4,83

8,97

06,

383,

587

7,32

9,26

628

,245

,862

724,

202,

861

D

epre

ciat

ion.

......

......

......

......

......

.....

610,

170,

972

2,37

7,22

91,

466,

683

2,50

0,17

83,

566,

602

5,60

4,58

110

,029

,114

8,98

0,13

59,

594,

232

26,2

82,1

2153

9,77

0,09

8

Net

inco

me

(less

def

icit)

......

......

......

608,

414,

019

-14,

450,

726

-3,0

92,8

54-3

,055

,026

-3,9

05,4

90-3

,211

,426

-4,7

19,5

70-2

,862

,986

2,93

0,95

727

,459

,611

613,

321,

529

N

et in

com

e....

......

......

......

......

......

....

938,

934,

425

6,89

5,19

52,

195,

520

3,44

9,93

63,

542,

533

5,54

6,75

09,

620,

321

10,1

47,8

0915

,770

,858

63,2

27,7

8181

8,53

7,72

2

Def

icit.

......

......

......

......

......

......

......

....

330,

520,

405

21,3

45,9

215,

288,

374

6,50

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(2)

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Num

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325,

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usin

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266,

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T

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Sal

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6,34

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17,7

92,9

5119

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T

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681,

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16,3

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74,

552,

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Tota

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95,5

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2,54

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2,56

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Taxe

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......

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......

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......

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106

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315,

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Dep

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83,5

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95,6

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Taxe

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......

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15,1

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Net

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38,7

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nd o

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All i

ndus

tries

Form

of b

usin

ess,

item


58 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

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ms,

by

Form

of B

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Indu

stry

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d Bu

sine

ss R

ecei

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Tax

Yea

r 200

3--C

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es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

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5,00

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Tota

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run

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run

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$100

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(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

All

busi

ness

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.. .52

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816

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8,37

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318

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33,4

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65Bu

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ts...

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......

......

......

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Sala

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249

260,

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666

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357,

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269

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125

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900

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504,

158

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588

Inte

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576

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209

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858

Dep

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235,

232

810,

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533

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564

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098

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265

141,

106

172,

778

120,

953

97,5

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3,26

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177,

858

Net

inco

me.

......

......

......

......

......

......

.....

14,0

64,2

885,

428,

525

1,08

2,33

91,

153,

945

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146

704,

133

916,

742

659,

785

488,

703

996,

379

1,75

0,59

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it....

......

......

......

......

......

......

......

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11,6

56,8

456,

149,

555

851,

775

813,

846

528,

882

563,

026

743,

965

538,

830

391,

121

503,

113

572,

731

Cor

pora

tions

Num

ber o

f bus

ines

ses.

......

......

......

......

143,

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1326

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677

3,10

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tal r

ecei

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......

......

......

......

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5,74

1,45

14,

369,

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2,23

1,52

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228,

185

8,08

4,65

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940,

589

15,2

22,5

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11,2

34,5

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53,0

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sine

ss re

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ts...

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382

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6,84

5,53

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163,

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14,3

52,3

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10,8

66,3

6421

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35,7

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usin

ess

dedu

ctio

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......

......

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124,

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4,86

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8,70

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Cos

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xes

paid

......

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749,

647

195,

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107,

170

180,

320

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255,

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Inte

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Dep

reci

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......

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7,01

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136,

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552,

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511,

316

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418

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8,07

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et in

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e (le

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].....

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0,69

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31,

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Def

icit.

......

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......

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742

1,18

0,88

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1,72

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0,74

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2,03

421

9,56

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C

cor

pora

tions

[2]

N

umbe

r of b

usin

esse

s....

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9,42

310

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664

621

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T

otal

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......

......

......

......

......

.....

69,4

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562,

276,

652

1,12

6,61

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709,

004

3,73

7,50

25,

430,

470

6,38

8,49

56,

210,

218

4,92

8,99

212

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24,2

99,1

18

Bus

ines

s re

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ts...

......

......

......

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.61

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9,64

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850,

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835,

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5,95

6,99

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4,66

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412

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23,1

82,9

86

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

68,2

56,4

052,

209,

555

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384

3,69

3,38

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339,

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6,34

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219,

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Cos

ts o

f goo

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old.

......

......

......

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35,8

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S

alar

ies

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5,12

9,62

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984

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973

695,

309

760,

151

403,

939

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154

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1

Tax

es p

aid.

......

......

......

......

......

......

..1,

585,

489

109,

367

62,1

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118,

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223

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118,

306

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317,

316

In

tere

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......

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1,69

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D

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......

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0,95

611

1,80

324

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346

8,25

836

0,95

319

1,29

545

1,29

475

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6

Net

inco

me

(less

def

icit)

......

......

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1,30

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565

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Net

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730

190,

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253,

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4

Def

icit.

......

......

......

......

......

......

......

....

1,81

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3,75

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155,

718

147,

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Agric

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Form

of b

usin

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item


59Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

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$100

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$250

,000

$500

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$1,0

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$5,0

00,0

00$1

0,00

0,00

0$5

0,00

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0m

ore

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

(22)

S

cor

pora

tions

N

umbe

r of b

usin

esse

s....

......

......

.... .

81,0

0527

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10,7

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498

85

Tot

al re

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ts...

......

......

......

......

......

..56

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usin

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......

......

......

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51,9

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320

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251

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T

otal

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......

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4,94

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C

osts

of g

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506,

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9

Sal

arie

s an

d w

ages

......

......

......

......

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687,

664

378,

280

106,

713

166,

179

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383

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840

2,44

382

9,16

275

2,22

8

Tax

es p

aid.

......

......

......

......

......

......

..1,

164,

158

85,6

6644

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91,4

5485

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72,0

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1,86

880

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139,

139

194,

170

138,

531

In

tere

st p

aid.

......

......

......

......

......

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1,03

7,94

980

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69,9

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7,68

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9,56

589

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155,

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94,1

2261

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107,

342

112,

131

D

epre

ciat

ion.

......

......

......

......

......

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3,30

8,83

530

2,04

725

9,33

731

8,63

736

2,92

417

6,05

966

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619

1,05

632

0,02

138

4,12

432

6,47

4

Tot

al n

et in

com

e (le

ss d

efic

it)...

......

.73

4,02

9-2

42,1

44-3

56,8

35-5

9,58

720

0,04

316

3,07

422

6,14

116

1,69

111

7,42

632

5,34

619

8,87

5

Net

inco

me.

......

......

......

......

......

......

.3,

773,

457

604,

986

123,

169

365,

440

500,

321

259,

402

568,

485

274,

927

250,

678

476,

428

349,

622

D

efic

it....

......

......

......

......

......

......

......

.3,

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428

847,

130

480,

003

425,

027

300,

278

96,3

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2,34

411

3,23

513

3,25

215

1,08

215

0,74

8 P

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ips

Num

ber o

f bus

ines

ses.

......

......

......

..... .

121,

878

111,

055

4,03

71,

899

1,13

41,

686

1,01

247

620

929

970

Tota

l rec

eipt

s....

......

......

......

......

......

.....

27,4

93,9

364,

448,

968

314,

375

365,

835

399,

797

1,21

5,92

71,

746,

757

1,66

7,13

31,

516,

213

6,25

9,02

19,

559,

910

Busi

ness

rece

ipts

......

......

......

......

......

..22

,572

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54,3

7623

6,13

933

7,98

337

6,67

51,

127,

504

1,72

9,36

31,

656,

887

1,42

5,62

76,

178,

031

9,44

9,60

3To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

28,8

03,4

535,

430,

642

323,

287

445,

202

409,

420

1,38

4,65

31,

878,

704

1,67

2,42

81,

651,

729

6,17

1,37

29,

436,

016

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

15,7

43,0

50* 1

9,92

7* 2

1,47

297

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142,

411

252,

793

705,

966

* 424

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998,

265

4,87

4,91

08,

205,

288

Sala

ries

and

wag

es...

......

......

......

......

..1,

643,

649

75,6

58* 2

6,33

6* 5

2,72

0* 4

1,92

623

7,52

734

8,72

513

5,84

712

9,22

238

8,86

720

6,82

1Ta

xes

paid

......

......

......

......

......

......

......

.33

6,82

465

,935

13,7

669,

715

10,0

6932

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49,8

7325

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39,8

7860

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28,7

41In

tere

st p

aid.

......

......

......

......

......

......

....

888,

499

366,

727

* 19,

670

9,90

118

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54,5

6459

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35,5

7781

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102,

592

139,

947

Dep

reci

atio

n....

......

......

......

......

......

......

952,

917

215,

049

43,5

0561

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42,8

4211

0,30

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1,87

512

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533

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96,8

1810

3,14

9N

et in

com

e (le

ss d

efic

it)...

......

......

......

.-2

88,9

67-1

06,0

72-2

,464

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344

-3,6

95-1

64,9

32-1

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84-2

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872

120,

756

141,

295

Net

inco

me.

......

......

......

......

......

......

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5,19

3,17

24,

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296

91,5

90* 5

9,14

9* 3

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194

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82,8

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9,21

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256,

921

277,

154

Def

icit.

......

......

......

......

......

......

......

......

. .5,

482,

138

4,17

7,36

8* 9

4,05

413

7,49

3* 3

9,70

625

9,34

219

6,58

0* 1

42,1

7016

3,40

313

6,16

513

5,85

8 N

onfa

rm s

ole

prop

rieto

rshi

psN

umbe

r of b

usin

esse

s....

......

......

......

...26

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718

0,92

357

,027

16,0

684,

837

3,47

11,

357

426

80**

49

**To

tal r

ecei

pts.

......

......

......

......

......

......

..15

,441

,274

1,12

3,55

02,

672,

477

2,57

4,29

81,

661,

548

2,40

2,58

32,

164,

167

1,40

5,27

752

9,37

5**

907

,998

**Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

15,4

41,2

741,

123,

550

2,67

2,47

72,

574,

298

1,66

1,54

82,

402,

583

2,16

4,16

71,

405,

277

529,

375

** 9

07,9

98**

Tota

l bus

ines

s de

duct

ions

......

......

......

.14

,811

,902

1,58

9,57

72,

176,

112

2,15

3,35

31,

546,

860

2,35

0,70

32,

145,

706

1,40

7,75

352

1,19

4**

920

,644

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osts

of g

oods

sol

d....

......

......

......

......

.4,

817,

631

54,1

9329

6,80

266

1,71

942

6,99

086

7,24

579

2,73

582

1,97

827

8,60

2**

617

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larie

s an

d w

ages

......

......

......

......

.....

1,74

5,57

63,

599

63,6

6084

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325,

768

441,

986

375,

829

216,

505

157,

380

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6,06

6**

Taxe

s pa

id...

......

......

......

......

......

......

....

271,

182

19,3

0129

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24,7

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Inte

rest

pai

d....

......

......

......

......

......

......

.25

1,61

833

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3**

12,

585

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......

......

......

......

......

......

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417,

181

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029

176,

678

217,

451

227,

019

215,

286

58,0

9920

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Net

inco

me

(less

def

icit)

......

......

......

....

657,

945

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,147

496,

960

421,

017

114,

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51,8

8018

,461

-2,4

768,

181

** -1

2,64

6**

Net

inco

me.

......

......

......

......

......

......

.....

1,97

8,91

035

3,15

268

2,96

151

6,62

615

6,43

713

6,61

575

,251

32,1

5016

,332

** 9

,385

**D

efic

it....

......

......

......

......

......

......

......

.... .

1,32

0,96

579

1,29

918

6,00

195

,608

41,7

2384

,734

56,7

9134

,626

8,15

1**

22,

031

**Fo

otno

tes

at e

nd o

f tab

le.

Agric

ultu

re, f

ores

try, f

ishi

ng, a

nd h

untin

g

Form

of b

usin

ess,

item


60 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(23)

(24)

(25)

(26)

(27)

(28)

(29)

(30)

(31)

(32)

(33)

All

busi

ness

esN

umbe

r of b

usin

esse

s....

......

......

......

.. .18

5,67

011

2,77

735

,543

15,2

837,

366

4,86

15,

398

2,28

066

41,

098

401

Tota

l rec

eipt

s....

......

......

......

......

......

.....

276,

452,

553

2,97

2,87

62,

222,

024

2,62

2,42

82,

704,

136

3,71

5,07

28,

389,

884

8,71

4,00

95,

268,

408

23,3

67,9

8321

6,27

7,29

9Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

255,

788,

731

521,

972

1,96

4,97

42,

415,

931

2,54

2,46

43,

412,

830

7,83

5,45

68,

337,

684

4,68

6,98

421

,778

,661

202,

093,

342

Tota

l bus

ines

s de

duct

ions

......

......

......

.24

9,88

1,63

45,

336,

219

1,68

6,85

42,

359,

487

2,49

9,48

83,

324,

800

7,15

6,22

57,

756,

065

4,16

7,89

020

,153

,948

195,

223,

116

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

137,

809,

866

98,9

3424

5,20

922

8,41

153

2,71

462

1,23

72,

220,

864

2,83

6,40

31,

410,

078

10,1

33,8

1211

9,35

1,05

9Sa

larie

s an

d w

ages

......

......

......

......

.....

12,5

60,2

7019

2,93

488

,878

184,

658

242,

463

301,

348

640,

174

871,

654

264,

567

1,12

1,93

48,

628,

816

Taxe

s pa

id...

......

......

......

......

......

......

....

7,24

2,97

217

2,45

457

,083

81,2

4010

2,05

013

8,31

630

2,97

731

5,80

718

0,60

165

0,68

25,

239,

800

Inte

rest

pai

d....

......

......

......

......

......

......

.10

,586

,896

253,

361

63,2

6838

,788

55,4

8878

,248

88,3

2515

3,43

412

8,47

346

4,77

49,

259,

152

Dep

reci

atio

n....

......

......

......

......

......

......

18,1

29,9

1895

3,70

214

9,63

625

9,10

818

3,65

230

1,17

437

4,13

255

7,04

037

6,98

21,

532,

760

13,4

04,7

27N

et in

com

e (le

ss d

efic

it)...

......

......

......

.30

,950

,024

-499

,224

612,

735

415,

113

323,

464

493,

233

1,34

6,81

31,

032,

783

1,20

9,04

93,

487,

249

22,5

47,9

17N

et in

com

e....

......

......

......

......

......

......

..42

,777

,160

3,49

0,96

589

5,89

173

7,52

568

3,30

477

2,69

71,

766,

068

1,39

1,08

21,

379,

288

4,71

6,47

526

,943

,867

Def

icit.

......

......

......

......

......

......

......

......

..11

,827

,138

3,99

0,18

928

3,15

632

2,41

135

9,84

027

9,46

541

9,25

535

8,29

917

0,23

71,

229,

227

4,39

5,95

1 C

orpo

ratio

nsN

umbe

r of b

usin

esse

s....

......

......

......

...30

,252

9,91

14,

999

4,07

62,

581

2,56

43,

564

1,31

328

569

126

9To

tal r

ecei

pts.

......

......

......

......

......

......

..19

4,19

0,25

41,

229,

872

552,

572

872,

296

1,02

9,33

71,

970,

875

5,47

0,91

65,

307,

799

2,42

3,72

414

,660

,949

160,

671,

914

Busi

ness

rece

ipts

......

......

......

......

......

..17

8,31

9,22

326

,683

336,

962

679,

898

899,

282

1,81

0,23

05,

017,

991

4,99

1,14

01,

979,

224

13,5

07,8

3214

9,06

9,98

2To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

184,

237,

912

1,25

4,86

039

2,37

782

2,07

395

5,49

31,

855,

329

4,81

1,03

55,

136,

509

2,09

5,07

713

,445

,725

153,

469,

433

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

98,1

77,7

8824

,134

37,7

6934

,767

160,

873

332,

507

1,50

7,56

81,

729,

409

712,

609

6,95

0,25

386

,687

,898

Sala

ries

and

wag

es...

......

......

......

......

..10

,864

,158

173,

869

61,9

7410

8,03

795

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207,

442

501,

269

730,

164

184,

587

779,

611

8,02

1,82

6Ta

xes

paid

......

......

......

......

......

......

......

.5,

332,

444

29,8

4619

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38,9

9555

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90,0

7021

4,08

022

3,86

993

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459,

344

4,10

8,10

5In

tere

st p

aid.

......

......

......

......

......

......

....

9,24

0,46

357

,793

26,8

1811

,250

35,8

1853

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51,7

3310

9,76

568

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342,

945

8,48

1,92

1D

epre

ciat

ion.

......

......

......

......

......

......

...13

,295

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26,9

7241

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61,5

1666

,582

175,

756

261,

407

351,

281

163,

722

1,05

3,76

711

,093

,363

Net

inco

me

(less

def

icit)

[1]..

......

......

...11

,523

,401

207,

754

165,

347

62,6

0194

,410

129,

188

684,

402

196,

588

395,

838

1,34

3,78

98,

243,

484

Net

inco

me.

......

......

......

......

......

......

.....

18,0

61,9

7387

8,10

518

8,07

020

2,33

222

4,85

930

2,66

398

8,24

646

5,49

350

5,45

21,

997,

004

12,3

09,7

49D

efic

it....

......

......

......

......

......

......

......

.....

6,53

8,57

267

0,35

122

,723

139,

730

130,

449

173,

475

303,

844

268,

906

109,

614

653,

215

4,06

6,26

6

C

cor

pora

tions

[2]

N

umbe

r of b

usin

esse

s....

......

......

.....

13,5

604,

547

1,98

02,

573

1,20

381

01,

172

572

141

341

219

T

otal

rece

ipts

......

......

......

......

......

.....

170,

764,

249

880,

644

312,

612

516,

688

549,

047

635,

241

2,17

5,90

72,

339,

372

1,32

5,55

58,

308,

098

153,

721,

086

B

usin

ess

rece

ipts

......

......

......

......

....

156,

466,

115

15,6

0713

7,87

841

8,53

042

3,63

558

0,10

81,

913,

364

2,08

1,04

897

5,59

17,

454,

321

142,

466,

033

T

otal

bus

ines

s de

duct

ions

......

......

...16

4,81

2,66

61,

059,

376

239,

294

538,

449

611,

344

685,

159

2,12

8,16

62,

447,

947

1,27

0,34

98,

058,

195

147,

774,

387

C

osts

of g

oods

sol

d....

......

......

......

...88

,908

,654

22,8

3334

,613

23,4

1384

,137

122,

768

546,

090

972,

501

338,

413

3,52

0,65

483

,243

,232

S

alar

ies

and

wag

es...

......

......

......

....

9,22

5,31

516

5,80

926

,248

84,7

6154

,057

88,4

3923

5,76

021

7,64

914

1,08

545

4,08

17,

757,

426

T

axes

pai

d....

......

......

......

......

......

.....

4,57

9,39

022

,592

10,8

0020

,600

35,3

9939

,009

91,8

8910

6,71

047

,812

278,

038

3,92

6,54

2

Inte

rest

pai

d....

......

......

......

......

......

...8,

857,

586

51,0

3715

,601

10,2

3323

,384

19,5

8226

,953

49,8

6551

,711

274,

636

8,33

4,58

4

Dep

reci

atio

n....

......

......

......

......

......

..11

,897

,026

19,6

0421

,876

29,9

6843

,396

45,3

8114

5,26

616

2,32

987

,407

655,

580

10,6

86,2

18

Net

inco

me

(less

def

icit)

......

......

......

6,70

0,43

3-1

81,0

5970

,691

-21,

761

-62,

864

-50,

073

49,6

09-1

08,6

2055

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280,

877

6,66

8,50

1

Net

inco

me.

......

......

......

......

......

......

.12

,560

,125

279,

467

92,1

2041

,912

42,4

8836

,065

234,

381

121,

941

137,

833

860,

473

10,7

13,4

45

Def

icit.

......

......

......

......

......

......

......

....

5,85

9,69

246

0,52

621

,429

63,6

7310

5,35

386

,138

184,

772

230,

561

82,7

0157

9,59

64,

044,

943

Foot

note

s at

end

of t

able

.

Min

ing

Form

of b

usin

ess,

item


61Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(23)

(24)

(25)

(26)

(27)

(28)

(29)

(30)

(31)

(32)

(33)

S

cor

pora

tions

N

umbe

r of b

usin

esse

s....

......

......

.... .

16,6

925,

363

3,01

91,

503

1,37

81,

753

2,39

274

014

435

050

T

otal

rece

ipts

......

......

......

......

......

.....

23,4

26,0

0434

9,22

823

9,96

035

5,60

848

0,29

11,

335,

633

3,29

5,00

92,

968,

426

1,09

8,16

96,

352,

852

6,95

0,82

8

Bus

ines

s re

ceip

ts...

......

......

......

......

.21

,853

,108

11,0

7619

9,08

426

1,36

847

5,64

71,

230,

122

3,10

4,62

72,

910,

091

1,00

3,63

36,

053,

511

6,60

3,94

9

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

19,4

25,2

4719

5,48

415

3,08

428

3,62

434

4,14

81,

170,

171

2,68

2,86

92,

688,

562

824,

728

5,38

7,53

05,

695,

046

C

osts

of g

oods

sol

d....

......

......

......

...9,

269,

133

* 1,3

00* 3

,155

* 11,

354

* 76,

736

* 209

,739

961,

478

756,

909

374,

196

3,42

9,59

93,

444,

666

S

alar

ies

and

wag

es...

......

......

......

....

1,63

8,84

38,

060

* 35,

726

* 23,

276

* 41,

324

119,

002

265,

508

512,

515

43,5

0232

5,52

926

4,40

0

Tax

es p

aid.

......

......

......

......

......

......

..75

3,05

47,

254

8,63

918

,395

20,2

1951

,061

122,

191

117,

159

45,2

6718

1,30

618

1,56

3

Inte

rest

pai

d....

......

......

......

......

......

...38

2,87

86,

756

* 11,

217

* 1,0

17* 1

2,43

434

,048

24,7

8059

,900

17,0

8068

,309

147,

337

D

epre

ciat

ion.

......

......

......

......

......

.....

1,39

8,91

17,

368

* 19,

694

31,5

4823

,185

130,

375

116,

141

188,

952

76,3

1639

8,18

740

7,14

5

Tot

al n

et in

com

e (le

ss d

efic

it)...

......

.4,

822,

968

388,

813

94,6

5784

,363

157,

274

179,

261

634,

793

305,

208

340,

706

1,06

2,91

21,

574,

982

N

et in

com

e....

......

......

......

......

......

....

5,50

1,84

859

8,63

895

,950

160,

420

* 182

,370

266,

598

753,

865

343,

552

367,

619

1,13

6,53

11,

596,

305

D

efic

it....

......

......

......

......

......

......

......

.67

8,88

020

9,82

51,

293

* 76,

057

* 25,

096

* 87,

337

119,

073

38,3

4526

,913

73,6

1921

,322

Par

tner

ship

sN

umbe

r of b

usin

esse

s....

......

......

......

.. .28

,060

15,4

154,

486

3,17

61,

235

1,21

395

273

833

238

013

2To

tal r

ecei

pts.

......

......

......

......

......

......

..74

,128

,883

1,28

3,89

527

1,55

857

4,85

948

2,02

495

2,34

91,

635,

849

2,60

1,83

22,

535,

376

8,18

5,75

555

,605

,385

Busi

ness

rece

ipts

......

......

......

......

......

..69

,336

,092

36,1

8023

0,11

856

0,76

045

0,40

781

0,75

21,

534,

346

2,54

2,16

62,

398,

452

7,74

9,55

053

,023

,360

Tota

l bus

ines

s de

duct

ions

......

......

......

.58

,380

,748

3,38

3,56

633

6,94

650

4,44

847

3,94

174

6,38

41,

265,

706

1,90

1,58

81,

769,

581

6,24

4,90

441

,753

,683

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

38,0

16,3

80* 5

,231

* 32,

375

98,0

7810

9,77

313

3,14

440

4,31

283

4,99

263

7,76

83,

097,

546

32,6

63,1

61Sa

larie

s an

d w

ages

......

......

......

......

.....

1,32

1,87

7* 1

1,57

1* 1

2,24

5* 2

5,18

2* 2

7,43

9* 7

1,13

981

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* 105

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65,8

1031

4,28

560

6,99

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xes

paid

......

......

......

......

......

......

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8,62

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9,76

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43,7

9572

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74,5

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131,

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Inte

rest

pai

d....

......

......

......

......

......

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240,

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187,

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* 27,

167

* 9,4

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* 9,2

70* 2

1,67

534

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53,3

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6,37

277

7,23

1D

epre

ciat

ion.

......

......

......

......

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35,9

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44,7

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3,26

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6,06

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4,21

62,

311,

364

Net

inco

me

(less

def

icit)

......

......

......

....

18,5

51,6

60-4

69,3

737,

033

210,

232

106,

333

295,

088

458,

716

749,

785

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914

2,08

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Net

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me.

......

......

......

......

......

......

.....

22,9

94,8

662,

437,

793

154,

509

317,

724

256,

868

360,

433

541,

155

813,

748

839,

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2,63

9,48

314

,634

,118

Def

icit.

......

......

......

......

......

......

......

......

. .4,

443,

207

2,90

7,16

6* 1

47,4

77* 1

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92* 1

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35* 6

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9* 6

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553,

983

329,

685

Non

farm

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e pr

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tors

hips

Num

ber o

f bus

ines

ses.

......

......

......

......

127,

358

87,4

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8,03

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550

1,08

488

222

947

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Tota

l rec

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......

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......

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......

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8,13

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9,10

91,

397,

894

1,17

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31,

192,

775

791,

848

1,28

3,11

980

4,37

830

9,30

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521

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ss re

ceip

ts...

......

......

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848

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tal b

usin

ess

dedu

ctio

ns...

......

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....

7,26

2,97

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7,79

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7,53

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966

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3,08

71,

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484

717,

968

303,

232

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63,3

19**

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

1,61

5,69

869

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175,

065

95,5

6626

2,06

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5,58

630

8,98

427

2,00

259

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** 8

6,01

3**

Sala

ries

and

wag

es...

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......

......

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494

14,6

5951

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6757

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Taxe

s pa

id...

......

......

......

......

......

......

....

228,

780

13,1

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24,3

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......

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Dep

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......

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645,

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et in

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e (le

ss d

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Net

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......

......

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1,72

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5,06

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221

7,46

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1,57

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9,60

123

6,66

711

1,84

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9,98

8**

Def

icit.

......

......

......

......

......

......

......

......

. .84

5,35

941

2,67

211

2,95

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78,8

5640

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029

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Min

ing

Form

of b

usin

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item


62 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

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d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

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figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

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00$2

,500

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$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(34)

(35)

(36)

(37)

(38)

(39)

(40)

(41)

(42)

(43)

(44)

All

busi

ness

esN

umbe

r of b

usin

esse

s....

......

......

......

.. .20

,523

10,3

533,

238

3,24

91,

099

1,09

437

622

114

527

940

3To

tal r

ecei

pts.

......

......

......

......

......

......

..71

5,18

9,88

52,

564,

574

204,

417

543,

980

394,

557

772,

831

526,

164

892,

235

1,20

7,78

87,

748,

956

700,

295,

508

Busi

ness

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ipts

......

......

......

......

......

..67

4,14

5,93

281

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186,

945

487,

802

393,

686

740,

384

476,

812

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77,

397,

921

662,

457,

678

Tota

l bus

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duct

ions

......

......

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.71

9,36

9,21

83,

406,

154

297,

597

606,

323

573,

668

814,

070

703,

952

754,

622

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8,21

87,

919,

336

702,

945,

276

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

446,

566,

621

15,6

1332

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35,4

7236

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294,

598

200,

780

283,

054

477,

841

3,18

8,27

844

2,00

1,97

7Sa

larie

s an

d w

ages

......

......

......

......

.....

25,1

46,1

5324

1,73

77,

863

53,7

4524

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68,5

5241

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53,4

1110

3,43

273

0,98

123

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Taxe

s pa

id...

......

......

......

......

......

......

....

19,7

37,2

3481

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3,10

025

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18,2

3754

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22,2

9930

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44,6

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1,24

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Inte

rest

pai

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......

......

......

......

......

......

.42

,258

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268,

065

4,23

426

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3417

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6256

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134,

581

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294

40,8

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50D

epre

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......

......

......

......

......

......

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786,

612

123,

988

148,

155

194,

872

61,2

7319

9,28

276

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245,

591

1,17

5,61

647

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Net

inco

me

(less

def

icit)

......

......

......

....

-3,1

08,8

84-7

63,9

05-9

3,13

0-6

2,60

1-1

27,2

35-3

6,51

8-1

77,5

3113

8,93

7-1

38,7

45-1

30,9

26-1

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Net

inco

me.

......

......

......

......

......

......

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20,2

57,2

5973

0,94

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79,1

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1,64

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49,1

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1,96

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00,6

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it....

......

......

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......

......

......

......

.....

23,3

66,1

431,

494,

851

119,

700

141,

704

238,

880

99,7

9922

6,67

933

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213,

849

979,

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19,8

17,8

74 C

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ratio

nsN

umbe

r of b

usin

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s....

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787

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266

144

7095

192

Tota

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......

......

......

......

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560,

857,

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1,70

9,92

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4,76

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977

2,83

135

3,85

261

0,12

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6,24

92,

680,

314

553,

354,

405

Busi

ness

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ipts

......

......

......

......

......

..52

1,88

4,92

711

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87,3

1935

7,67

627

4,32

474

0,38

433

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554

7,75

350

6,36

12,

463,

732

516,

560,

113

Tota

l bus

ines

s de

duct

ions

......

......

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816,

872

105,

476

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981

270,

512

814,

070

343,

863

598,

006

543,

644

2,58

4,37

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5C

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of g

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sol

d....

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......

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.32

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424

1,36

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680

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Sala

ries

and

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7,86

353

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19,6

7968

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8,33

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Taxe

s pa

id...

......

......

......

......

......

......

....

18,9

20,9

3081

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621

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12,3

8254

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31,9

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18,5

78,3

41In

tere

st p

aid.

......

......

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......

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11,9

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27,6

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2,71

338

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Dep

reci

atio

n....

......

......

......

......

......

......

45,5

65,0

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6,75

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32,8

5436

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61,2

7325

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65,8

5146

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261,

404

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76,8

56N

et in

com

e (le

ss d

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it) [1

].....

......

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-9,8

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518

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et in

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e....

......

......

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237,

279

13,8

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61D

efic

it....

......

......

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93,5

251,

162,

430

13,6

2543

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30,5

9399

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13,5

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9,60

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C c

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ratio

ns [2

]

Num

ber o

f bus

ines

ses.

......

......

......

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572

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****

1,4

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304

146

133

6384

179

T

otal

rece

ipts

......

......

......

......

......

.....

555,

335,

436

** 1

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****

432

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0,43

821

9,38

254

9,64

349

5,74

52,

406,

479

549,

201,

055

B

usin

ess

rece

ipts

......

......

......

......

....

516,

482,

045

** 9

6,93

1**

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50,0

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236,

148

203,

071

505,

241

456,

551

2,20

2,56

751

2,43

1,45

0

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

560,

677,

456

** 2

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****

449

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5,20

022

1,74

655

2,68

249

6,18

72,

333,

326

553,

435,

420

C

osts

of g

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sol

d....

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9,80

8,75

2**

18,

646

****

22,

590

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70,4

0123

2,99

422

9,50

194

8,00

031

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3

Sal

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s an

d w

ages

......

......

......

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.23

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** 2

48,6

02**

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2,77

1**

37,4

1320

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45,0

3440

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245,

869

22,7

97,7

62

Tax

es p

aid.

......

......

......

......

......

......

..18

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,620

** 8

3,47

4**

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4,20

3**

27,0

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20,2

3330

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85,7

8418

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In

tere

st p

aid.

......

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38,6

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15,7

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25,3

3713

4,12

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D

epre

ciat

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......

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45,4

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5,44

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N

et in

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760

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Net

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me.

......

......

......

......

......

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5,71

7**

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3,87

7**

7,76

110

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26,7

3524

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197,

685

13,7

98,8

69

Def

icit.

......

......

......

......

......

......

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31**

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125,

168

17,6

12,9

00Fo

otno

tes

at e

nd o

f tab

le.

Util

ities

Form

of b

usin

ess,

item


63Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(34)

(35)

(36)

(37)

(38)

(39)

(40)

(41)

(42)

(43)

(44)

S

cor

pora

tions

N

umbe

r of b

usin

esse

s....

......

......

.... .

2,93

2**

474

****

1,5

06**

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* 120

117

1113

T

otal

rece

ipts

......

......

......

......

......

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5,52

1,63

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41,

813

****

180

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*** 5

12,3

93* 1

34,4

6960

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50,5

0427

3,83

54,

153,

350

B

usin

ess

rece

ipts

......

......

......

......

....

5,40

2,88

2**

1,8

42**

** 1

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* 132

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42,5

1349

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261,

165

4,12

8,66

3

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

5,32

6,73

1**

8,6

77**

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78,3

21**

* 538

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* 122

,116

45,3

2447

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Cos

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......

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Util

ities

Form

of b

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item


64

Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

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$1,0

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00$2

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$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(45)

(46)

(47)

(48)

(49)

(50)

(51)

(52)

(53)

(54)

(55)

All

busi

ness

esN

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r of b

usin

esse

s....

......

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.. .3,

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858

1,48

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tal r

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9,59

942

9,28

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sine

ss re

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ts...

......

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1,49

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Tota

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......

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larie

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......

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94,9

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Taxe

s pa

id...

......

......

......

......

......

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23,8

22,7

3226

8,05

642

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81,

127,

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1,64

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92,

329,

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755,

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2,79

5,76

24,

163,

520

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tere

st p

aid.

......

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Dep

reci

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n....

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028,

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252

2,65

6,72

72,

913,

267

3,82

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52,

679,

129

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5,29

14,

566,

388

4,72

6,45

3N

et in

com

e (le

ss d

efic

it)...

......

......

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.74

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3,98

6,72

712

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7,95

4,42

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023

4,44

0,26

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242,

977

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82,

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10,5

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Net

inco

me.

......

......

......

......

......

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.....

101,

400,

252

9,14

4,62

113

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9,44

4,21

26,

866,

085

6,53

5,85

18,

448,

862

6,68

5,21

95,

271,

131

13,3

05,3

2521

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,925

Def

icit.

......

......

......

......

......

......

......

......

..26

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5,15

7,89

41,

295,

366

1,48

9,79

01,

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062

2,09

5,58

23,

205,

885

2,24

1,72

02,

331,

952

2,75

2,87

74,

377,

819

Cor

pora

tions

Num

ber o

f bus

ines

ses.

......

......

......

......

676,

120

104,

046

95,9

6812

8,02

599

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93,6

3484

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35,9

8718

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13,8

071,

764

Tota

l rec

eipt

s....

......

......

......

......

......

.....

1,14

7,62

7,63

92,

634,

884

6,08

3,75

522

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36,9

02,2

5567

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132,

808,

502

127,

145,

553

127,

498,

754

263,

269,

468

361,

180,

806

Busi

ness

rece

ipts

......

......

......

......

......

..1,

128,

834,

453

492,

971

5,76

4,44

521

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36,2

76,1

8367

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131,

644,

930

126,

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779

126,

504,

111

260,

780,

645

352,

534,

048

Tota

l bus

ines

s de

duct

ions

......

......

......

.1,

118,

068,

122

3,63

4,49

15,

652,

777

21,0

22,1

3435

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66,1

93,6

8612

9,72

0,85

912

4,10

3,40

912

6,24

7,74

725

6,91

3,96

934

8,85

3,55

6C

osts

of g

oods

sol

d....

......

......

......

......

.83

2,05

3,06

024

6,82

81,

894,

706

9,50

7,69

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37,7

36,9

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59,7

6295

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210,

984,

279

286,

476,

387

Sala

ries

and

wag

es...

......

......

......

......

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157,

667

391,

026

1,80

4,31

63,

845,

804

7,12

1,06

210

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8,44

5,10

97,

197,

419

9,73

5,95

214

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Taxe

s pa

id...

......

......

......

......

......

......

....

20,8

25,5

4616

9,42

717

7,02

860

0,48

21,

102,

270

1,90

7,57

03,

590,

785

2,58

7,46

22,

643,

780

3,96

1,30

54,

085,

437

Inte

rest

pai

d....

......

......

......

......

......

......

.9,

720,

872

313,

555

100,

211

342,

121

368,

831

734,

961

1,00

0,82

278

1,75

968

7,15

71,

209,

537

4,18

1,91

9D

epre

ciat

ion.

......

......

......

......

......

......

...21

,284

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203,

216

332,

672

841,

065

1,12

4,11

21,

974,

250

3,05

1,71

42,

440,

072

2,58

4,79

44,

264,

766

4,46

7,37

8N

et in

com

e (le

ss d

efic

it) [1

].....

......

......

32,0

71,1

51-2

78,1

9347

7,01

01,

240,

001

1,17

0,19

71,

893,

858

3,23

4,84

63,

274,

199

1,40

8,65

56,

799,

626

12,8

50,9

50N

et in

com

e....

......

......

......

......

......

......

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1,73

5,22

294

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92,

105,

967

2,46

3,58

73,

630,

818

5,59

6,62

35,

010,

741

3,33

0,08

78,

940,

418

16,7

24,5

63D

efic

it....

......

......

......

......

......

......

......

.....

18,4

11,4

042,

013,

415

467,

519

865,

966

1,29

3,39

01,

736,

960

2,36

1,77

71,

736,

541

1,92

1,43

12,

140,

793

3,87

3,61

2

C

cor

pora

tions

[2]

N

umbe

r of b

usin

esse

s....

......

......

.....

227,

571

35,5

6828

,827

37,3

6630

,709

33,2

3230

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16,3

898,

819

5,34

864

1

Tot

al re

ceip

ts...

......

......

......

......

......

..52

4,86

1,82

51,

603,

910

1,97

7,12

86,

587,

944

11,6

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4123

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49,6

88,0

5757

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60,3

82,4

9710

0,78

9,85

021

1,15

6,14

2

Bus

ines

s re

ceip

ts...

......

......

......

......

.51

1,67

1,40

615

3,53

31,

780,

462

6,36

2,83

911

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23,1

23,0

5348

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56,8

29,1

8459

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99,5

09,7

2420

3,87

4,75

2

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

518,

479,

728

2,10

8,85

02,

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455

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8,49

511

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23,7

99,0

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57,5

90,6

8060

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100,

235,

945

204,

142,

852

C

osts

of g

oods

sol

d....

......

......

......

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7,09

4,11

696

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642,

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2,89

9,11

05,

993,

015

13,5

04,6

9631

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38,6

95,5

9944

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80,8

96,4

2915

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9,43

4

Sal

arie

s an

d w

ages

......

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65,7

9716

3,07

267

7,12

21,

230,

893

2,38

4,52

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057,

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3,98

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73,

246,

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In

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Net

inco

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icit)

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icit.

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at e

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f tab

le.

Con

stru

ctio

n

Form

of b

usin

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item


65Tabl

e 1.

--Num

ber o

f Bus

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ses,

Bus

ines

s Re

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ts, N

et In

com

e, D

efic

it, a

nd O

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Sel

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by

Form

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d Bu

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Tax

Yea

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ed o

n sa

mpl

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oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

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00$5

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Tota

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(45)

(46)

(47)

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(54)

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S

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tions

N

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Tot

al b

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dedu

ctio

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......

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599,

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alar

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es...

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614,

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657,

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T

axes

pai

d....

......

......

......

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10,7

85,9

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102,

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In

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3,76

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252,

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329,

829

616,

824

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D

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ciat

ion.

......

......

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10,5

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2910

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8,32

368

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1,57

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Tot

al n

et in

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e (le

ss d

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228,

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544,

212

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0,71

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9,77

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291,

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6,25

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719

N

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......

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......

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......

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33,8

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3,05

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D

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Num

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......

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140,

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tal r

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......

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......

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5,76

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992,

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18,5

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35,0

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68Bu

sine

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ceip

ts...

......

......

......

......

.....

192,

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585

120,

965

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6,48

6,20

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916

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usin

ess

dedu

ctio

ns...

......

......

....

182,

750,

133

1,69

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399

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566,

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d....

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Taxe

s pa

id...

......

......

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....

1,10

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d....

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Dep

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n....

......

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1,62

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......

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999

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3,64

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054

Net

inco

me.

......

......

......

......

......

......

.....

18,4

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510,

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233,

772

755,

667

920,

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907,

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it....

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......

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4,90

2,95

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1 N

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rm s

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rshi

psN

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s....

......

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usin

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dedu

ctio

ns...

......

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....

146,

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of g

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......

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2,50

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3* 1

2,80

7Ta

xes

paid

......

......

......

......

......

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......

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895,

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* 1,9

24In

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......

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......

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Net

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(less

def

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......

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11,7

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3,15

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Net

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......

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......

......

......

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32,4

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Foot

note

s at

end

of t

able

.

Con

stru

ctio

n

Form

of b

usin

ess,

item


66 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

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figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

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00$5

00,0

00$1

,000

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$2,5

00,0

00$5

,000

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000,

000

$50,

000,

000

Tota

l$2

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0un

der

unde

run

der

unde

run

der

unde

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ror

$100

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$250

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$500

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ore

(56)

(57)

(58)

(59)

(60)

(61)

(62)

(63)

(64)

(65)

(66)

All

busi

ness

esN

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r of b

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79,3

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636,

181

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sine

ss re

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ts...

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......

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5,72

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6,97

91,

747,

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15,3

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5233

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412

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273,

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Sala

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434

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275,

216

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30,4

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3,80

4Ta

xes

paid

......

......

......

......

......

......

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9,89

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5,37

110

7,60

436

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075,

903

2,38

9,68

92,

350,

379

3,00

1,25

97,

655,

186

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22In

tere

st p

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......

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679

94,4

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343

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050,

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Tota

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Net

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ss re

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Cos

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Net

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Foot

note

s at

end

of t

able

.

Man

ufac

turin

g

Form

of b

usin

ess,

item


68 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

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by

Form

of B

usin

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stry

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d Bu

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Tax

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ates

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ed o

n sa

mpl

es--m

oney

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ount

s ar

e in

thou

sand

s of

dol

lars

]

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00,0

00$5

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Tota

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(67)

(68)

(69)

(70)

(71)

(72)

(73)

(74)

(75)

(76)

(77)

All

busi

ness

esN

umbe

r of b

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esse

s....

......

......

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7092

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558

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ness

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286,

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Tota

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Cos

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372,

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462,

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......

......

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......

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235

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554

1,23

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878

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Inte

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Dep

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......

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94,9

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892

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927

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e (le

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120

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118

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98,1

78N

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Def

icit.

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7,87

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539,

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920

6,64

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Cor

pora

tions

Num

ber o

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ines

ses.

......

......

......

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Tota

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83,8

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445,

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299,

669

3,88

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sine

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ts...

......

......

......

......

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5,60

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284

3,53

56,

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570

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80,5

5551

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96,9

59,0

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608

Tota

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......

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Cos

ts o

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......

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Sala

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......

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57,8

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1458

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284,

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127

Taxe

s pa

id...

......

......

......

......

......

......

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73,6

62,9

6818

6,27

117

1,63

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8,03

11,

279,

363

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3,53

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554,

049

4,30

6,95

94,

207,

466

10,1

22,1

9545

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Inte

rest

pai

d....

......

......

......

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......

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105,

270

96,6

0927

0,63

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481

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534,

390

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183

4,44

4,64

235

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Dep

reci

atio

n....

......

......

......

......

......

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86,0

40,6

8213

7,75

231

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1,29

475

0,97

31,

311,

386

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12,

627,

115

2,92

4,59

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032

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60,9

73N

et in

com

e (le

ss d

efic

it) [1

].....

......

......

117,

372,

936

2,80

4,22

9-6

47,2

5635

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138,

779

1,00

0,12

82,

470,

105

5,38

4,95

44,

277,

845

13,4

09,8

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Net

inco

me.

......

......

......

......

......

......

.....

163,

010,

916

4,68

7,53

283

6,17

71,

521,

488

2,13

4,34

53,

630,

329

6,22

3,53

77,

780,

049

6,82

7,13

518

,875

,817

110,

494,

507

Def

icit.

......

......

......

......

......

......

......

......

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,637

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1,88

3,30

31,

483,

433

1,48

6,16

91,

995,

566

2,63

0,20

13,

753,

432

2,39

5,09

42,

549,

290

5,46

6,00

121

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C c

orpo

ratio

ns [2

]

Num

ber o

f bus

ines

ses.

......

......

......

..40

7,82

851

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44,9

7852

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55,0

9458

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68,7

8634

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19,2

8617

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4,64

3

Tot

al re

ceip

ts...

......

......

......

......

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980,

535,

646

2,42

8,48

32,

887,

954

9,25

9,12

220

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,011

42,4

18,5

2711

2,07

7,65

812

1,33

7,10

313

6,11

0,65

237

5,24

3,36

23,

157,

802,

774

B

usin

ess

rece

ipts

......

......

......

......

....

3,86

7,66

2,99

828

7,35

62,

640,

077

8,79

2,24

620

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41,6

41,1

0411

0,55

5,85

211

9,84

1,92

313

4,12

3,88

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9,52

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778

T

otal

bus

ines

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duct

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......

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915,

426,

987

2,95

2,12

33,

401,

263

9,66

9,79

321

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42,9

76,7

3011

2,79

3,54

312

1,27

1,06

613

5,99

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93,

090,

897,

037

C

osts

of g

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sol

d....

......

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566

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428,

550

12,1

17,9

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75,1

25,5

2888

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101,

389,

732

298,

086,

662

2,36

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7

Sal

arie

s an

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ages

......

......

......

......

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5,53

8,67

915

5,54

827

1,80

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1,57

11,

988,

010

3,85

7,82

210

,324

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9,80

2,19

010

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25,3

72,4

8224

2,10

6,57

1

Tax

es p

aid.

......

......

......

......

......

......

..51

,435

,240

81,5

8781

,402

284,

047

481,

796

978,

689

2,38

9,94

92,

194,

552

2,25

6,65

74,

676,

814

38,0

09,7

48

Inte

rest

pai

d....

......

......

......

......

......

.. .37

,981

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60,1

7843

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106,

865

161,

331

354,

050

787,

892

718,

016

822,

073

2,14

7,60

732

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D

epre

ciat

ion.

......

......

......

......

......

.....

70,0

98,7

1438

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90,2

5520

8,67

328

8,16

263

5,64

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519,

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6,10

51,

581,

279

3,96

5,14

160

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,928

N

et in

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e (le

ss d

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it)...

......

......

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-513

,311

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9,20

61,

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58,5

76

Net

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me.

......

......

......

......

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......

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3,74

7,73

353

3,63

717

6,75

436

4,21

246

7,01

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1,78

01,

619,

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81,

881,

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4,96

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D

efic

it....

......

......

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......

......

......

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.35

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1,06

0,04

369

0,06

577

5,25

979

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390,

581

2,33

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31,

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861

1,77

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23,

889,

159

20,8

94,2

21Fo

otno

tes

at e

nd o

f tab

le.

Who

lesa

le a

nd re

tail

trade

Form

of b

usin

ess,

item


69Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(67)

(68)

(69)

(70)

(71)

(72)

(73)

(74)

(75)

(76)

(77)

S

cor

pora

tions

N

umbe

r of b

usin

esse

s....

......

......

.... .

567,

183

86,2

1669

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88,5

1185

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77,9

5673

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33,9

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22,9

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508

T

otal

rece

ipts

......

......

......

......

......

.....

1,75

5,47

6,34

91,

556,

528

4,49

4,68

514

,882

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31,4

13,8

6155

,602

,740

119,

367,

990

121,

788,

261

154,

892,

342

529,

056,

307

722,

420,

950

B

usin

ess

rece

ipts

......

......

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.

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Form

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72 Tabl

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it, a

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mpl

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(89)

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14,

905,

170

4,85

9,70

48,

328,

626

14,7

95,1

2213

,538

,290

18,0

42,1

1961

,450

,120

859,

963,

600

Tota

l bus

ines

s de

duct

ions

......

......

......

.1,

124,

914,

913

12,4

61,2

283,

210,

362

5,41

3,89

35,

600,

810

9,17

2,96

216

,406

,953

16,4

76,5

0420

,007

,251

69,7

39,0

2396

6,42

5,93

0C

osts

of g

oods

sol

d....

......

......

......

......

.24

7,54

5,61

535

3,65

851

7,11

793

2,12

31,

023,

944

2,15

3,65

64,

334,

470

4,26

3,15

97,

134,

173

22,3

21,8

8620

4,51

1,42

9Sa

larie

s an

d w

ages

......

......

......

......

.....

168,

529,

319

573,

606

250,

691

800,

203

1,13

8,46

91,

509,

203

3,47

3,83

53,

253,

129

3,48

3,32

411

,284

,660

142,

762,

199

Taxe

s pa

id...

......

......

......

......

......

......

....

26,2

25,9

3012

2,32

554

,441

138,

315

157,

684

232,

731

478,

302

430,

979

467,

273

1,51

6,93

522

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Inte

rest

pai

d....

......

......

......

......

......

......

.70

,540

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732,

249

168,

841

70,4

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4,74

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3,36

627

6,13

91,

298,

934

486,

022

1,95

1,43

565

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Dep

reci

atio

n....

......

......

......

......

......

......

118,

778,

654

466,

707

270,

353

308,

429

269,

658

374,

612

539,

436

999,

796

1,04

6,33

25,

247,

459

109,

255,

874

Net

inco

me

(less

def

icit)

......

......

......

....

639,

804

-6,5

43,8

0566

9,97

4-2

52,2

86-4

66,7

52-2

03,6

57-1

,037

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-1,6

81,2

98-8

74,5

58-5

,271

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16,3

01,2

09N

et in

com

e....

......

......

......

......

......

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..79

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2,67

2,46

51,

478,

150

1,04

2,30

974

2,02

31,

327,

588

1,34

8,54

690

6,11

21,

360,

434

4,62

5,72

463

,622

,054

Def

icit.

......

......

......

......

......

......

......

......

..78

,485

,602

9,21

6,27

080

8,17

51,

294,

593

1,20

8,77

61,

531,

245

2,38

5,72

32,

587,

410

2,23

4,99

29,

897,

570

47,3

20,8

44 C

orpo

ratio

nsN

umbe

r of b

usin

esse

s....

......

......

......

...11

9,87

545

,942

20,8

4017

,987

9,00

29,

638

8,24

13,

235

2,02

62,

164

800

Tota

l rec

eipt

s....

......

......

......

......

......

.....

938,

674,

058

1,82

7,93

01,

478,

410

3,25

1,30

23,

646,

009

7,20

3,50

612

,886

,446

12,1

89,8

2215

,705

,254

48,2

42,8

2283

2,24

2,55

7Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

822,

160,

145

214,

575

1,28

4,28

33,

023,

776

3,37

5,56

26,

584,

234

12,5

06,9

6811

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14,8

38,0

9546

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,504

723,

141,

906

Tota

l bus

ines

s de

duct

ions

......

......

......

.94

7,86

4,64

44,

637,

810

1,73

0,16

53,

674,

176

4,17

0,10

57,

297,

467

13,7

34,1

8613

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16,4

16,2

7153

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829,

181,

815

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

213,

052,

675

62,4

8433

8,48

958

5,10

976

7,16

21,

729,

093

3,73

8,14

03,

766,

180

6,13

5,98

617

,540

,126

178,

389,

906

Sala

ries

and

wag

es...

......

......

......

......

..15

2,00

1,75

537

9,06

321

2,25

050

3,01

687

8,13

61,

244,

342

2,94

6,70

12,

722,

211

2,99

9,44

39,

682,

488

130,

434,

105

Taxe

s pa

id...

......

......

......

......

......

......

....

23,2

94,1

6286

,767

43,3

8311

3,89

713

2,63

220

4,97

841

6,02

838

2,98

240

2,34

81,

289,

368

20,2

21,7

79In

tere

st p

aid.

......

......

......

......

......

......

....

62,4

42,4

7846

7,38

255

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52,9

5811

5,35

510

3,81

119

1,02

11,

154,

300

292,

048

1,26

7,05

758

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,487

Dep

reci

atio

n....

......

......

......

......

......

......

97,2

79,1

8712

5,63

611

4,62

317

0,63

313

0,35

322

2,62

040

7,14

877

4,79

475

0,73

93,

162,

620

91,4

20,0

22N

et in

com

e (le

ss d

efic

it) [1

].....

......

......

-2,4

76,6

91-2

,600

,596

-144

,272

-422

,766

-523

,292

-83,

134

-826

,407

-1,4

89,9

31-6

28,7

03-4

,787

,563

9,02

9,97

2N

et in

com

e....

......

......

......

......

......

......

..56

,555

,851

672,

743

425,

885

403,

587

363,

111

958,

878

946,

409

631,

708

1,07

9,14

72,

926,

015

48,1

48,3

68D

efic

it....

......

......

......

......

......

......

......

.....

59,0

32,5

423,

273,

339

570,

157

826,

352

886,

403

1,04

2,01

21,

772,

816

2,12

1,63

91,

707,

849

7,71

3,57

739

,118

,396

C c

orpo

ratio

ns [2

]

Num

ber o

f bus

ines

ses.

......

......

......

..53

,192

20,1

457,

826

7,58

83,

993

3,93

34,

474

1,98

11,

238

1,31

869

6

Tot

al re

ceip

ts...

......

......

......

......

......

..88

3,31

0,74

41,

506,

936

535,

110

1,34

3,04

31,

656,

790

3,18

3,47

27,

294,

997

7,90

0,32

19,

197,

764

30,8

12,5

7481

9,87

9,73

8

Bus

ines

s re

ceip

ts...

......

......

......

......

.76

8,64

3,12

697

,516

459,

475

1,26

7,96

91,

428,

191

2,60

1,72

37,

010,

220

6,95

4,61

38,

776,

206

28,8

08,0

4171

1,23

9,17

2

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

896,

107,

799

3,98

2,83

495

4,23

01,

892,

723

2,25

4,18

23,

445,

362

8,53

4,29

69,

731,

902

10,4

59,3

3736

,807

,235

818,

045,

698

C

osts

of g

oods

sol

d....

......

......

......

...19

4,31

1,13

444

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74,6

7124

1,90

535

0,76

479

4,38

32,

281,

907

2,75

7,95

13,

333,

357

10,3

37,1

1917

4,09

4,52

9

Sal

arie

s an

d w

ages

......

......

......

......

.14

2,21

5,01

333

2,23

315

7,94

030

0,54

644

1,32

368

1,61

21,

740,

202

1,80

1,33

52,

040,

105

6,50

0,07

312

8,21

9,64

4

Tax

es p

aid.

......

......

......

......

......

......

..21

,892

,871

59,6

1323

,304

61,0

6182

,843

108,

191

241,

415

261,

799

277,

595

851,

017

19,9

26,0

33

Inte

rest

pai

d....

......

......

......

......

......

.. .61

,634

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302,

988

52,7

7543

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93,3

6056

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143,

600

1,09

5,11

223

5,22

81,

082,

890

58,5

28,4

20

Dep

reci

atio

n....

......

......

......

......

......

..95

,202

,692

98,6

5781

,302

74,7

9293

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128,

856

294,

263

387,

681

646,

251

2,48

2,67

590

,914

,683

N

et in

com

e (le

ss d

efic

it)...

......

......

...-7

,560

,255

-2,4

62,2

46-4

19,1

21-5

49,6

80-5

97,3

83-2

62,1

34-1

,237

,872

-1,7

80,7

47-1

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,774

-5,9

53,5

066,

956,

207

N

et in

com

e....

......

......

......

......

......

....

49,2

73,2

9929

7,68

141

,332

89,2

4714

2,77

552

9,30

826

9,40

921

5,83

038

9,29

71,

446,

107

45,8

52,3

14

Def

icit.

......

......

......

......

......

......

......

....

56,8

33,5

552,

759,

927

460,

453

638,

926

740,

158

791,

442

1,50

7,28

11,

996,

577

1,64

3,07

17,

399,

613

38,8

96,1

07Fo

otno

tes

at e

nd o

f tab

le.

Info

rmat

ion

Form

of b

usin

ess,

item


73Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(89)

(90)

(91)

(92)

(93)

(94)

(95)

(96)

(97)

(98)

(99)

S

cor

pora

tions

N

umbe

r of b

usin

esse

s....

......

......

.... .

66,6

8325

,797

13,0

1410

,399

5,00

95,

705

3,76

71,

254

788

846

104

T

otal

rece

ipts

......

......

......

......

......

.....

55,3

63,3

1432

0,99

494

3,30

01,

908,

259

1,98

9,21

94,

020,

035

5,59

1,44

94,

289,

502

6,50

7,49

017

,430

,248

12,3

62,8

19

Bus

ines

s re

ceip

ts...

......

......

......

......

.53

,517

,018

117,

058

824,

808

1,75

5,80

71,

947,

371

3,98

2,51

15,

496,

748

4,15

7,62

86,

061,

889

17,2

70,4

6411

,902

,734

T

otal

bus

ines

s de

duct

ions

......

......

...51

,756

,845

654,

976

775,

935

1,78

1,45

31,

915,

923

3,85

2,10

55,

199,

890

4,09

6,72

45,

956,

933

16,3

86,7

8911

,136

,117

C

osts

of g

oods

sol

d....

......

......

......

...18

,741

,541

17,9

3726

3,81

834

3,20

441

6,39

893

4,71

01,

456,

233

1,00

8,22

82,

802,

629

7,20

3,00

74,

295,

377

S

alar

ies

and

wag

es...

......

......

......

....

9,78

6,74

246

,830

54,3

1020

2,46

943

6,81

356

2,73

11,

206,

499

920,

876

959,

338

3,18

2,41

52,

214,

461

T

axes

pai

d....

......

......

......

......

......

.....

1,40

1,29

127

,154

20,0

8052

,837

49,7

8996

,787

174,

613

121,

183

124,

753

438,

350

295,

746

In

tere

st p

aid.

......

......

......

......

......

......

808,

244

164,

394

* 2,2

859,

922

21,9

9546

,985

47,4

2259

,188

56,8

2018

4,16

721

5,06

7

Dep

reci

atio

n....

......

......

......

......

......

..2,

076,

495

26,9

7833

,321

95,8

4136

,821

93,7

6411

2,88

538

7,11

410

4,48

867

9,94

550

5,33

9

Tot

al n

et in

com

e (le

ss d

efic

it)...

......

.5,

083,

564

-138

,350

274,

849

126,

914

74,0

9117

9,00

041

1,46

529

0,81

662

5,07

11,

165,

943

2,07

3,76

5

Net

inco

me.

......

......

......

......

......

......

.7,

282,

551

375,

063

384,

554

314,

340

220,

337

429,

570

676,

999

415,

877

689,

850

1,47

9,90

82,

296,

054

D

efic

it....

......

......

......

......

......

......

......

.2,

198,

987

513,

412

109,

705

187,

426

* 146

,245

250,

570

265,

535

125,

061

64,7

7931

3,96

422

2,28

9 P

artn

ersh

ips

Num

ber o

f bus

ines

ses.

......

......

......

..... .

31,8

0417

,049

4,99

43,

330

1,69

21,

544

1,17

260

040

765

436

0To

tal r

ecei

pts.

......

......

......

......

......

......

..17

0,24

4,18

81,

826,

245

284,

281

562,

223

645,

422

1,08

3,38

92,

061,

052

2,23

9,76

33,

118,

015

15,7

34,4

3814

2,68

9,36

0Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

161,

757,

098

74,7

2228

1,55

753

4,55

464

2,77

41,

077,

486

1,90

5,98

42,

214,

927

3,03

4,20

015

,169

,199

136,

821,

694

Tota

l bus

ines

s de

duct

ions

......

......

......

.17

1,80

7,36

86,

495,

811

430,

853

913,

528

803,

333

1,35

1,69

82,

350,

090

2,47

2,51

63,

436,

298

16,3

09,1

2713

7,24

4,11

5C

osts

of g

oods

sol

d....

......

......

......

......

.33

,516

,911

232,

081

59,2

4511

1,79

915

5,72

527

8,83

049

2,93

344

4,14

791

5,54

74,

705,

081

26,1

21,5

23Sa

larie

s an

d w

ages

......

......

......

......

.....

15,9

88,3

6316

6,76

08,

270

170,

073

135,

568

207,

496

446,

085

500,

463

468,

632

1,55

6,92

212

,328

,094

Taxe

s pa

id...

......

......

......

......

......

......

....

2,86

7,30

731

,332

3,60

813

,050

10,4

8022

,247

52,1

2044

,077

62,9

2122

2,30

62,

405,

167

Inte

rest

pai

d....

......

......

......

......

......

......

.8,

055,

530

260,

884

110,

369

8,51

524

,392

34,3

9582

,843

137,

994

188,

797

682,

137

6,52

5,20

4D

epre

ciat

ion.

......

......

......

......

......

......

...21

,015

,270

138,

146

24,7

4710

3,64

279

,906

121,

166

123,

916

216,

398

293,

468

2,07

8,03

017

,835

,852

Net

inco

me

(less

def

icit)

......

......

......

....

1,19

7,83

7-3

,945

,264

-146

,701

-350

,171

-157

,456

-263

,684

-270

,263

-228

,035

-260

,997

-450

,829

7,27

1,23

7N

et in

com

e....

......

......

......

......

......

......

..19

,945

,085

1,49

7,84

165

,265

74,4

6913

4,19

119

4,66

733

4,53

322

6,92

125

7,71

81,

685,

794

15,4

73,6

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Num

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Cos

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Sala

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Taxe

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......

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74 Tabl

e 1.

--Num

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f Bus

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Bus

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s Re

ceip

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com

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efic

it, a

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Sel

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Form

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Tax

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sand

s of

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Tota

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(110

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Num

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Tota

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33,7

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Busi

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19,9

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22,4

98,6

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Tota

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Sala

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314,

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219,

370,

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Taxe

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......

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......

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42,6

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270,

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939

315,

484

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Dep

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519,

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Net

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489,

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32,4

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1,57

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972,

757

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Tota

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Cos

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025,

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6,97

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Taxe

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......

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......

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40,4

10,9

4839

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5,95

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685

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147,

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837

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518

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116,

236

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349,

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877,

700

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......

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045

180,

139

231,

325

297,

908

340,

630

697,

862

1,85

8,84

535

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Net

inco

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def

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[1]..

......

......

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7,49

2,54

1-1

,289

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-89,

247

891,

602

1,36

6,38

41,

568,

238

2,37

6,28

44,

442,

684

7,15

3,28

034

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256,

377,

166

Net

inco

me.

......

......

......

......

......

......

.....

345,

522,

094

1,33

4,40

876

1,33

11,

509,

628

1,99

2,20

72,

455,

007

3,80

3,71

65,

703,

162

9,07

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040

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278,

680,

389

Def

icit.

......

......

......

......

......

......

......

......

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2,62

4,27

785

0,57

861

8,02

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5,82

488

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91,

427,

432

1,26

0,47

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919,

039

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3,90

722

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C c

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ratio

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]

Num

ber o

f bus

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ses.

......

......

......

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,437

21,5

5316

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13,6

5912

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10,7

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618

4,57

93,

796

4,91

12,

617

T

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......

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2,47

5,48

6,23

8-8

09,1

3893

5,73

92,

181,

657

4,59

1,23

87,

780,

432

14,3

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4416

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26,7

44,7

1710

9,46

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293,

580,

328

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usin

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1,48

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0,40

577

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732,

446

1,75

7,74

53,

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336

6,07

6,15

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833,

629

7,48

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410

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30,1

45,0

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412,

178,

711

T

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503,

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479,

270

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94,

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602

7,55

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313

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73,2

9419

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799,

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C

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273,

867

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182

187,

192

751,

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1,22

6,97

587

6,53

22,

034,

322

9,69

6,39

179

5,51

0,31

5

Sal

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......

......

......

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5,65

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82,5

0552

3,24

386

2,24

61,

428,

254

2,10

6,07

82,

567,

818

2,77

4,62

79,

124,

205

196,

094,

697

T

axes

pai

d....

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......

......

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37,6

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7019

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57,6

4386

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157,

057

294,

022

339,

845

422,

081

468,

370

1,66

8,39

134

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In

tere

st p

aid.

......

......

......

......

......

..... .

245,

788,

615

188,

467

86,5

5973

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134,

230

215,

866

605,

838

1,06

4,21

31,

886,

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0,83

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9

Dep

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......

......

......

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12,7

1022

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7811

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9,65

817

0,31

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834

8,25

91,

567,

443

35,4

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03

Net

inco

me

(less

def

icit)

......

......

......

288,

784,

063

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26,9

97-5

51,3

51-2

09,5

62-1

60,5

5815

5,41

570

8,76

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332,

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5,97

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e....

......

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324,

427,

226

21,4

5813

8,27

723

8,31

943

0,04

479

4,23

81,

956,

279

3,43

0,46

36,

895,

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36,4

73,2

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Def

icit.

......

......

......

......

......

......

......

....

35,6

43,1

631,

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454

689,

628

447,

881

590,

602

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823

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Fina

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item


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e 1.

--Num

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f Bus

ines

ses,

Bus

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s Re

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ts, N

et In

com

e, D

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it, a

nd O

ther

Sel

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ms,

by

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stry

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d Bu

sine

ss R

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pt S

ize,

Tax

Yea

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3--C

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stim

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ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

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5,00

0$1

00,0

00$2

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$2,5

00,0

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$10,

000,

000

$50,

000,

000

Tota

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der

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run

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unde

run

der

unde

run

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unde

ror

$100

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$250

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$500

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$5,0

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0,00

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(100

)(1

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(102

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03)

(104

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(106

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(110

)

S c

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ratio

ns

Num

ber o

f bus

ines

ses.

......

......

......

. .13

5,30

833

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26,4

2830

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17,0

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6,99

05,

036

1,71

11,

002

155

T

otal

rece

ipts

......

......

......

......

......

.....

99,7

20,6

76-4

36,0

131,

478,

615

4,88

6,98

66,

272,

137

9,59

4,58

79,

839,

942

15,8

14,6

1012

,224

,193

19,2

65,8

0120

,779

,818

B

usin

ess

rece

ipts

......

......

......

......

....

89,2

48,5

4619

4,62

91,

427,

967

4,77

7,30

86,

068,

421

9,49

2,93

29,

173,

458

15,0

97,9

6811

,318

,824

16,7

84,8

7214

,912

,167

T

otal

bus

ines

s de

duct

ions

......

......

...85

,320

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522,

339

1,16

1,50

93,

981,

126

4,79

9,44

28,

358,

725

8,39

4,63

313

,995

,549

10,4

29,0

5016

,277

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17,4

00,3

26

Cos

ts o

f goo

ds s

old.

......

......

......

......

7,92

4,03

5* 1

0,37

3* 7

,717

118,

887

237,

643

668,

323

985,

995

1,52

3,25

221

8,94

31,

298,

162

2,85

4,73

9

Sal

arie

s an

d w

ages

......

......

......

......

.28

,952

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57,7

1810

6,07

676

4,76

11,

256,

296

2,87

8,83

92,

058,

434

5,45

7,45

94,

202,

974

6,44

5,02

25,

724,

803

T

axes

pai

d....

......

......

......

......

......

.....

2,72

2,47

819

,522

33,8

5514

4,72

320

2,40

628

7,28

230

6,11

042

5,22

438

8,77

347

8,84

343

5,74

0

Inte

rest

pai

d....

......

......

......

......

......

...3,

284,

222

20,0

5147

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42,8

9911

0,82

213

4,08

927

1,86

130

3,22

534

1,45

979

2,87

61,

219,

144

D

epre

ciat

ion.

......

......

......

......

......

.....

1,48

0,60

815

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46,9

3866

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61,5

9781

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127,

597

80,4

8234

9,60

329

1,40

235

9,49

7

Tot

al n

et in

com

e (le

ss d

efic

it)...

......

.18

,708

,478

637,

128

462,

104

1,10

1,16

31,

526,

942

1,41

2,82

41,

667,

519

2,11

0,62

91,

817,

309

3,56

3,44

24,

409,

418

N

et in

com

e....

......

......

......

......

......

....

21,0

94,8

671,

312,

951

623,

054

1,27

1,30

81,

562,

163

1,66

0,76

91,

847,

438

2,27

2,69

92,

177,

274

3,73

6,71

64,

630,

496

D

efic

it....

......

......

......

......

......

......

......

.2,

386,

389

675,

823

160,

950

170,

145

35,2

2124

7,94

517

9,91

816

2,07

035

9,96

517

3,27

422

1,07

8 P

artn

ersh

ips

Num

ber o

f bus

ines

ses.

......

......

......

..... .

258,

990

170,

968

35,2

3119

,878

10,7

217,

718

6,52

12,

806

2,12

82,

338

682

Tota

l rec

eipt

s....

......

......

......

......

......

.....

242,

785,

082

105,

692

476,

186

1,33

8,19

32,

032,

993

3,29

2,15

25,

857,

655

5,66

4,96

87,

981,

318

28,8

24,2

0418

7,21

1,72

1Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

169,

280,

457

58,2

4331

5,05

11,

012,

840

1,60

5,56

52,

210,

450

4,08

2,69

43,

348,

090

4,79

2,76

716

,337

,357

135,

517,

400

Tota

l bus

ines

s de

duct

ions

......

......

......

.21

4,46

7,95

75,

192,

195

2,03

6,75

72,

160,

500

1,77

9,87

83,

990,

765

5,30

6,76

44,

713,

579

6,54

4,84

821

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161,

215,

328

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

91,0

11,6

773,

568

41,8

3760

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120,

922

355,

577

441,

642

472,

069

560,

495

3,51

5,76

485

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Sala

ries

and

wag

es...

......

......

......

......

..26

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58,5

4797

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241,

002

292,

308

464,

796

1,06

0,38

375

6,06

51,

751,

207

4,48

4,35

217

,487

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Taxe

s pa

id...

......

......

......

......

......

......

....

1,75

1,09

218

,190

20,8

0123

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38,5

3162

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93,8

8554

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105,

478

312,

124

1,02

1,34

5In

tere

st p

aid.

......

......

......

......

......

......

....

20,6

34,6

6410

8,93

410

0,30

287

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66,3

6125

6,05

924

4,01

434

6,02

949

8,16

42,

619,

141

16,3

08,0

47D

epre

ciat

ion.

......

......

......

......

......

......

...2,

433,

591

51,2

8234

,935

30,8

2114

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59,3

7342

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93,8

0213

2,75

530

1,32

21,

671,

792

Net

inco

me

(less

def

icit)

......

......

......

....

105,

560,

735

-5,7

08,8

03-6

06,2

7782

3,70

71,

526,

882

956,

267

4,90

8,54

04,

790,

593

8,33

5,68

127

,605

,892

62,9

28,2

55N

et in

com

e....

......

......

......

......

......

......

..12

5,45

9,62

945

2,78

11,

474,

501

2,19

6,28

52,

353,

425

2,97

5,74

05,

936,

959

5,94

3,17

69,

405,

645

29,7

77,1

3464

,943

,984

Def

icit.

......

......

......

......

......

......

......

......

. .19

,898

,894

6,16

1,58

42,

080,

778

1,37

2,57

982

6,54

42,

019,

473

1,02

8,41

91,

152,

583

1,06

9,96

42,

171,

242

2,01

5,72

9 N

onfa

rm s

ole

prop

rieto

rshi

psN

umbe

r of b

usin

esse

s....

......

......

......

...65

9,04

236

9,46

617

1,82

081

,093

25,5

147,

340

2,42

662

728

537

893

Tota

l rec

eipt

s....

......

......

......

......

......

.....

64,3

67,0

962,

384,

715

9,46

7,93

312

,362

,194

8,60

7,59

34,

719,

111

3,66

0,91

82,

126,

910

1,98

7,46

17,

983,

449

11,0

66,8

12Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

64,3

67,0

962,

384,

715

9,46

7,93

312

,362

,194

8,60

7,59

34,

719,

111

3,66

0,91

82,

126,

910

1,98

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983,

449

11,0

66,8

12To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

48,1

07,3

713,

118,

404

5,25

4,10

96,

557,

862

4,96

0,73

62,

771,

265

2,83

2,79

91,

903,

451

1,90

8,10

37,

846,

445

10,9

54,1

98C

osts

of g

oods

sol

d....

......

......

......

......

.20

,587

,835

25,1

2819

6,59

915

6,78

353

7,10

525

2,52

11,

219,

451

996,

513

1,34

0,87

86,

785,

191

9,07

7,66

6Sa

larie

s an

d w

ages

......

......

......

......

.....

3,28

9,65

047

,234

224,

568

731,

674

956,

622

542,

308

287,

639

197,

032

93,7

3114

5,82

663

,016

Taxe

s pa

id...

......

......

......

......

......

......

....

462,

361

43,4

6267

,707

110,

083

116,

671

51,6

0439

,501

14,7

406,

402

7,97

14,

219

Inte

rest

pai

d....

......

......

......

......

......

......

.51

2,26

914

1,48

780

,828

85,9

1673

,043

58,1

2133

,614

11,7

569,

960

17,0

3550

9D

epre

ciat

ion.

......

......

......

......

......

......

...1,

297,

546

259,

761

242,

300

330,

822

245,

751

122,

494

41,7

8234

,942

11,9

205,

596

2,17

7N

et in

com

e (le

ss d

efic

it)...

......

......

......

.16

,258

,749

-733

,574

4,21

0,69

95,

804,

263

3,64

7,01

71,

947,

846

830,

065

223,

459

79,3

5813

7,00

411

2,61

4N

et in

com

e....

......

......

......

......

......

......

..18

,378

,639

799,

014

4,40

8,31

05,

864,

690

3,69

9,45

92,

001,

590

877,

809

296,

851

124,

387

185,

413

121,

117

Def

icit.

......

......

......

......

......

......

......

......

. .2,

119,

890

1,53

2,58

819

7,61

160

,427

52,4

4253

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47,7

4473

,392

45,0

2848

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8,50

3Fo

otno

tes

at e

nd o

f tab

le.

Fina

nce

and

insu

ranc

e

Form

of b

usin

ess,

item


76 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(111

)(1

12)

(113

)(1

14)

(115

)(1

16)

(117

)(1

18)

(119

)(1

20)

(121

) A

ll bu

sine

sses

Num

ber o

f bus

ines

ses.

......

......

......

..... .

2,73

2,83

31,

581,

426

641,

681

290,

573

106,

762

60,3

3830

,172

13,1

584,

521

3,69

850

5To

tal r

ecei

pts.

......

......

......

......

......

......

..40

4,36

3,54

615

,921

,322

25,6

05,9

2733

,003

,096

28,0

83,4

0132

,378

,136

39,6

92,3

2438

,865

,181

25,4

60,5

2160

,646

,501

104,

707,

137

Busi

ness

rece

ipts

......

......

......

......

......

..35

9,90

9,90

45,

341,

759

24,3

41,0

4431

,024

,759

26,3

04,1

9331

,045

,370

35,9

87,2

6235

,739

,032

22,7

58,1

0653

,086

,064

94,2

82,3

16To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

367,

064,

473

17,5

01,3

1816

,713

,867

21,4

03,6

5722

,941

,960

29,8

84,4

9836

,778

,187

36,1

98,8

5223

,670

,317

56,1

20,7

9410

5,85

1,02

6C

osts

of g

oods

sol

d....

......

......

......

......

.10

1,09

5,71

021

2,73

196

1,25

51,

457,

170

3,01

7,44

46,

046,

534

10,2

45,3

5310

,345

,987

10,0

28,3

4322

,810

,135

35,9

70,7

61Sa

larie

s an

d w

ages

......

......

......

......

.....

50,1

15,5

4359

3,19

851

7,01

01,

863,

770

3,43

0,61

95,

373,

643

6,40

1,04

77,

289,

474

2,72

9,96

27,

885,

837

14,0

30,9

85Ta

xes

paid

......

......

......

......

......

......

......

.11

,475

,639

924,

895

657,

804

892,

121

931,

626

1,17

3,69

31,

578,

998

1,11

2,47

873

6,54

31,

319,

679

2,14

7,80

6In

tere

st p

aid.

......

......

......

......

......

......

....

20,2

37,9

402,

496,

534

938,

124

1,10

3,07

81,

120,

810

1,36

9,16

61,

665,

819

1,36

8,26

41,

095,

406

2,47

8,34

86,

602,

392

Dep

reci

atio

n....

......

......

......

......

......

......

39,0

13,9

742,

776,

511

1,95

3,01

32,

113,

059

1,39

6,29

11,

908,

710

2,26

2,91

52,

011,

540

1,71

9,15

54,

345,

852

18,5

26,9

27N

et in

com

e (le

ss d

efic

it)...

......

......

......

.92

,824

,040

-20,

082,

533

12,9

86,0

9922

,506

,136

13,5

85,2

4012

,207

,933

10,9

95,6

758,

666,

688

8,98

0,77

114

,430

,439

8,54

7,59

1N

et in

com

e....

......

......

......

......

......

......

..16

6,54

7,61

321

,298

,087

19,8

06,5

9026

,825

,467

16,8

94,2

8815

,082

,644

14,0

01,5

7710

,605

,963

10,5

56,7

8017

,026

,013

14,4

50,2

04D

efic

it....

......

......

......

......

......

......

......

.....

73,7

23,5

7341

,380

,621

6,82

0,49

14,

319,

330

3,30

9,04

82,

874,

711

3,00

5,90

21,

939,

275

1,57

6,01

02,

595,

574

5,90

2,61

4 C

orpo

ratio

nsN

umbe

r of b

usin

esse

s....

......

......

......

...57

7,40

033

2,12

587

,534

61,6

4142

,203

28,6

4714

,920

6,80

41,

678

1,60

124

6To

tal r

ecei

pts.

......

......

......

......

......

......

..23

3,29

1,21

18,

367,

084

5,85

9,43

511

,387

,738

15,9

03,0

2920

,651

,333

25,2

59,4

8723

,874

,753

12,3

31,7

7430

,205

,207

79,4

51,3

70Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

207,

243,

701

717,

986

4,98

0,69

09,

897,

514

15,1

75,6

2319

,948

,287

23,4

91,6

2022

,708

,188

11,3

44,5

4628

,050

,667

70,9

28,5

81To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

227,

270,

188

7,95

6,19

95,

305,

742

10,3

06,5

4914

,777

,000

19,6

86,7

1023

,998

,437

23,1

23,2

0912

,088

,375

29,0

72,7

7180

,955

,197

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

47,3

94,1

6540

,583

192,

630

531,

721

1,59

0,40

21,

948,

261

4,13

3,80

13,

156,

243

3,39

8,58

58,

146,

410

24,2

55,5

30Sa

larie

s an

d w

ages

......

......

......

......

.....

39,0

55,8

9339

2,70

734

1,98

21,

270,

911

2,81

5,58

44,

659,

813

5,03

3,34

95,

900,

827

1,75

6,99

15,

343,

453

11,5

40,2

77Ta

xes

paid

......

......

......

......

......

......

......

.9,

262,

219

667,

208

454,

212

693,

501

778,

354

987,

199

1,35

7,75

092

1,32

755

3,79

696

1,50

51,

887,

368

Inte

rest

pai

d....

......

......

......

......

......

......

.13

,675

,965

1,52

3,61

547

1,02

765

9,46

071

8,98

584

5,09

41,

096,

730

786,

309

703,

387

1,27

8,24

25,

593,

116

Dep

reci

atio

n....

......

......

......

......

......

......

26,3

83,2

5462

0,52

063

2,92

388

0,73

677

5,22

41,

251,

395

1,77

8,75

41,

580,

205

1,31

0,70

13,

220,

300

14,3

32,4

96N

et in

com

e (le

ss d

efic

it) [1

].....

......

......

15,8

48,1

297,

999,

335

630,

884

1,51

1,10

51,

301,

359

1,15

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61,

447,

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821

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1,67

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Net

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32,0

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Num

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Sal

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Net

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Num

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T

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Net

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78 Tabl

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--Num

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ts, N

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oney

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s of

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Tota

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Num

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Tax

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Prof

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Form

of b

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item


79Tabl

e 1.

--Num

ber o

f Bus

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ses,

Bus

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s Re

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ts, N

et In

com

e, D

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it, a

nd O

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Sel

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by

Form

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Indu

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d Bu

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ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

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]

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00,0

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$50,

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run

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run

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run

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$250

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$500

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(122

)(1

23)

(124

)(1

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(126

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(128

)(1

29)

(130

)(1

31)

(132

)

S c

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ratio

ns

Num

ber o

f bus

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ses.

......

......

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. .51

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511

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6

Tot

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ts...

......

......

......

......

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3,87

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39,5

55,5

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Cos

ts o

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......

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Sal

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......

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.57

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6,58

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559,

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903

T

axes

pai

d....

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......

......

......

......

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8,23

5,52

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7,05

559

8,79

594

8,56

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741

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7

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315,

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......

......

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3,64

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6,71

921

4,72

538

4,58

128

6,08

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644

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7

Tot

al n

et in

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e (le

ss d

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it)...

......

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195

1,09

2,54

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402

3,34

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72,

968,

697

5,10

8,93

52,

435,

695

2,15

1,56

74,

108,

731

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4,72

1

Net

inco

me.

......

......

......

......

......

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.32

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3,40

9,88

13,

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3,64

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608,

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345,

515

D

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it....

......

......

......

......

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......

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1,67

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5,33

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Num

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151,

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5623

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1914

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1,47

947

1To

tal r

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......

......

......

......

......

......

..22

2,99

6,66

66,

649,

776

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084,

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5,36

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310

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18,1

40,8

2015

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14,3

37,7

0030

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116,

919,

337

Busi

ness

rece

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......

......

......

......

......

..21

1,60

8,74

327

4,66

91,

331,

803

4,05

3,47

75,

291,

520

10,3

16,3

3918

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29,4

48,3

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3,75

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tal b

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dedu

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ns...

......

......

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174,

417,

448

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51,

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9,16

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202,

525

7,74

9,89

913

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11,8

26,8

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Cos

ts o

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......

......

......

......

....

28,4

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2125

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108,

799

490,

401

531,

861

892,

413

2,21

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573

2,55

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95,

504,

126

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larie

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......

......

......

......

.....

58,1

91,5

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4,98

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3,46

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2,14

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053,

463

2,16

1,79

34,

460,

379

4,03

9,51

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831,

432

7,67

4,41

233

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Taxe

s pa

id...

......

......

......

......

......

......

....

5,15

3,57

395

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24,4

6877

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109,

422

209,

865

415,

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365,

328

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003

694,

379

2,78

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tere

st p

aid.

......

......

......

......

......

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1,18

6,67

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6,43

926

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30,6

3453

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70,9

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56,7

0198

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152,

670

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107

Dep

reci

atio

n....

......

......

......

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......

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3,47

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7,74

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86,8

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141,

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146,

363

148,

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263,

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et in

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e (le

ss d

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......

......

......

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3,11

5,88

817

4,82

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1,63

21,

171,

746

2,75

8,92

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260,

740

3,42

5,12

72,

503,

734

5,79

3,69

826

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Net

inco

me.

......

......

......

......

......

......

.....

55,8

97,1

534,

728,

125

527,

629

1,17

4,40

51,

454,

774

3,05

5,34

94,

583,

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3,66

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263

6,27

6,15

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Def

icit.

......

......

......

......

......

......

......

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. .5,

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1,61

2,23

735

2,80

343

2,77

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3,02

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6,42

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2,94

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2,52

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2,45

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4,89

8 N

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rm s

ole

prop

rieto

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psN

umbe

r of b

usin

esse

s....

......

......

......

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1,83

6,35

660

3,51

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0,92

564

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20,4

676,

473

804

209

71* 3

Tota

l rec

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......

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......

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128,

503,

788

11,8

64,9

9631

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33,4

83,6

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13,7

12,9

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280

2,71

6,16

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1,18

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Busi

ness

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......

......

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31,3

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21,6

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9,41

1,28

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716,

160

1,38

4,67

61,

186,

610

* 1,7

39,5

31To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

76,4

99,8

649,

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15,6

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12,6

59,3

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861

7,08

9,91

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969,

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932,

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* 1,8

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......

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1,79

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787,

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2,66

0,33

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2,73

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2,11

639

9,64

1* 7

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larie

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......

......

......

......

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10,7

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3,74

164

8,17

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257,

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2,46

6,30

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225,

931

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9,73

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6,95

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xes

paid

......

......

......

......

......

......

......

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Dep

reci

atio

n....

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111,

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1,29

2,78

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529,

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298,

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168,

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43,5

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et in

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e (le

ss d

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it)...

......

......

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2,28

9,33

215

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16,7

57,4

698,

948,

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4,68

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452,

622

256,

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Net

inco

me.

......

......

......

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56,3

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Def

icit.

......

......

......

......

......

......

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......

. .4,

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130

3,31

8,75

545

6,50

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6,95

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5,98

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nd o

f tab

le.

Prof

essi

onal

, sci

entif

ic, a

nd te

chni

cal s

ervi

ces

Form

of b

usin

ess,

item


80 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

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figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

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$5,0

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00$1

0,00

0,00

0$5

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(133

)(1

34)

(135

)(1

36)

(137

)(1

38)

(139

)(1

40)

(141

)(1

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(143

) A

ll bu

sine

sses

Num

ber o

f bus

ines

ses.

......

......

......

..... .

68,4

6647

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6,91

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936

1,88

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830

1,85

71,

539

1,58

41,

935

563

Tota

l rec

eipt

s....

......

......

......

......

......

.....

694,

636,

451

-975

,707

265,

154

361,

978

490,

512

1,06

6,46

62,

780,

179

5,13

1,53

810

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39,0

01,8

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5,73

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sine

ss re

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ts...

......

......

......

......

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199,

549,

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50,4

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52,

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632

8,77

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618

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dedu

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......

....

598,

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257,

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702

614,

770

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546,

363,

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Cos

ts o

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......

......

......

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14,4

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Sala

ries

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6,11

8,01

591

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Taxe

s pa

id...

......

......

......

......

......

......

....

13,6

70,1

4854

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14,3

4515

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12,3

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117,

110

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873

296,

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1,04

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Inte

rest

pai

d....

......

......

......

......

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9,78

6,87

317

2,13

896

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155,

425

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7966

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681

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608,

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epre

ciat

ion.

......

......

......

......

......

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11,5

7262

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621

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397

1,33

8,58

241

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Net

inco

me

(less

def

icit)

......

......

......

....

103,

217,

571

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23,9

45-8

66,6

61-4

32,7

7210

2,56

940

4,37

587

1,93

91,

315,

093

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9,96

59,

206,

356

93,2

20,6

52N

et in

com

e....

......

......

......

......

......

......

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7,03

7,55

11,

489,

476

332,

250

394,

401

509,

073

896,

534

1,75

4,02

91,

811,

835

3,29

1,89

010

,561

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95,9

96,0

82D

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it....

......

......

......

......

......

......

......

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13,8

19,9

804,

913,

422

1,19

8,91

182

7,17

440

6,50

349

2,15

988

2,09

049

6,74

147

1,92

61,

355,

624

2,77

5,42

9 C

orpo

ratio

nsN

umbe

r of b

usin

esse

s....

......

......

......

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32,8

344,

526

1,79

777

478

41,

349

1,27

81,

381

1,69

147

2To

tal r

ecei

pts.

......

......

......

......

......

......

..67

7,08

2,36

6-9

99,2

7021

9,80

528

0,16

928

7,38

958

1,43

22,

248,

172

4,69

0,79

79,

917,

543

34,9

36,7

0562

4,91

9,62

4Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

190,

225,

987

3,71

717

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9,89

46,

789

35,6

1629

3,10

11,

002,

797

2,10

7,42

46,

773,

764

179,

975,

172

Tota

l bus

ines

s de

duct

ions

......

......

......

.58

1,49

8,09

11,

240,

218

534,

951

487,

439

341,

132

338,

413

1,86

4,82

33,

772,

180

7,70

0,78

926

,762

,152

538,

455,

994

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

9,51

7,49

79,

980

3,14

91,

466

270

13,1

517,

061

6,06

111

5,78

19,

360,

822

Sala

ries

and

wag

es...

......

......

......

......

..98

,542

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42,4

6116

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12,8

1520

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57,8

5818

6,57

354

4,45

51,

267,

630

5,42

8,78

890

,964

,457

Taxe

s pa

id...

......

......

......

......

......

......

....

13,4

20,8

1349

,993

5,54

914

,349

10,6

3415

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109,

441

141,

912

289,

474

989,

398

11,7

94,6

45In

tere

st p

aid.

......

......

......

......

......

......

....

158,

380,

777

149,

150

20,6

4949

,975

49,4

6157

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444,

720

1,23

9,43

12,

478,

900

8,66

8,05

314

5,22

2,89

5D

epre

ciat

ion.

......

......

......

......

......

......

...43

,217

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12,5

726,

441

9,13

214

,290

9,30

356

,149

164,

487

370,

863

1,23

1,25

641

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,897

Net

inco

me

(less

def

icit)

[1]..

......

......

...95

,340

,541

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09,7

26-1

61,3

00-6

8,58

65,

006

295,

505

806,

417

850,

409

2,15

5,76

37,

536,

954

85,7

30,1

00N

et in

com

e....

......

......

......

......

......

......

..10

3,54

7,54

61,

452,

947

264,

108

291,

469

233,

081

406,

668

1,28

5,22

21,

187,

153

2,39

8,43

28,

326,

038

87,7

02,4

27D

efic

it....

......

......

......

......

......

......

......

.....

8,20

7,00

53,

262,

674

425,

408

360,

056

228,

074

111,

163

478,

805

336,

744

242,

670

789,

084

1,97

2,32

7

C

cor

pora

tions

[2]

N

umbe

r of b

usin

esse

s....

......

......

.....

24,4

5715

,161

2,53

91,

429

560

435

809

779

960

1,34

244

3

Tot

al re

ceip

ts...

......

......

......

......

......

..66

0,66

2,58

4-2

37,1

7412

7,36

022

2,45

020

1,37

532

5,69

71,

331,

627

2,87

9,26

86,

905,

668

28,2

63,1

3262

0,64

3,18

1

Bus

ines

s re

ceip

ts...

......

......

......

......

.18

3,98

8,38

92,

733

3,20

28,

879

6,13

222

,451

109,

411

305,

244

847,

160

4,16

9,99

617

8,51

3,18

0

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

569,

808,

545

1,00

8,65

547

6,27

238

2,72

328

4,57

924

7,77

31,

407,

225

2,55

9,76

95,

547,

564

22,0

59,9

9953

5,83

3,98

5

Cos

ts o

f goo

ds s

old.

......

......

......

......

9,49

8,32

09,

980

--87

927

013

,084

7,06

13,

304

103,

163

9,36

0,82

2

Sal

arie

s an

d w

ages

......

......

......

......

.96

,477

,130

39,5

695,

069

9,28

918

,369

32,0

6712

8,70

635

3,52

990

6,19

54,

486,

762

90,4

97,5

77

Tax

es p

aid.

......

......

......

......

......

......

..12

,956

,695

24,4

644,

351

11,5

7110

,158

14,0

2645

,266

95,7

3921

6,32

582

2,54

611

,712

,250

In

tere

st p

aid.

......

......

......

......

......

..... .

154,

966,

640

129,

989

20,1

2832

,982

38,9

0943

,661

313,

958

840,

978

1,76

2,44

87,

190,

705

144,

592,

881

D

epre

ciat

ion.

......

......

......

......

......

.....

42,7

17,3

135,

899

5,23

96,

597

4,48

38,

063

43,5

1811

8,51

227

6,20

01,

008,

056

41,2

40,7

46

Net

inco

me

(less

def

icit)

......

......

......

89,2

75,3

21-1

,145

,656

-347

,598

-167

,242

-92,

914

104,

694

-116

,032

230,

149

1,19

0,71

95,

526,

472

84,0

92,7

28

Net

inco

me.

......

......

......

......

......

......

.95

,233

,256

127,

431

63,9

3210

1,77

994

,129

191,

431

352,

118

554,

105

1,42

9,73

46,

265,

950

86,0

52,6

46

Def

icit.

......

......

......

......

......

......

......

....

5,95

7,93

51,

273,

087

411,

530

269,

021

187,

043

86,7

3646

8,15

132

3,95

623

9,01

473

9,47

81,

959,

919

Foot

note

s at

end

of t

able

.

Man

agem

ent o

f com

pani

es (h

oldi

ng c

ompa

nies

)

Form

of b

usin

ess,

item


81Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(133

)(1

34)

(135

)(1

36)

(137

)(1

38)

(139

)(1

40)

(141

)(1

42)

(143

)

S c

orpo

ratio

ns

Num

ber o

f bus

ines

ses.

......

......

......

. .22

,430

17,6

731,

988

368

214

349

540

499

421

349

29

Tot

al re

ceip

ts...

......

......

......

......

......

..16

,419

,782

-762

,096

92,4

4457

,719

86,0

1425

5,73

591

6,54

51,

811,

529

3,01

1,87

66,

673,

573

4,27

6,44

4

Bus

ines

s re

ceip

ts...

......

......

......

......

.6,

237,

598

* 983

* 14,

510

* 1,0

1665

613

,165

183,

690

697,

553

1,26

0,26

42,

603,

768

1,46

1,99

1

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

11,6

89,5

4623

1,56

458

,678

104,

716

56,5

5390

,640

457,

597

1,21

2,41

12,

153,

225

4,70

2,15

42,

622,

009

C

osts

of g

oods

sol

d....

......

......

......

...19

,177

0* 3

,149

586

00

660

2,75

712

,618

0

Sal

arie

s an

d w

ages

......

......

......

......

.2,

065,

371

2,89

211

,589

* 3,5

262,

439

25,7

9157

,867

190,

926

361,

436

942,

026

466,

880

T

axes

pai

d....

......

......

......

......

......

.....

464,

118

25,5

291,

198

2,77

747

61,

393

64,1

7646

,173

73,1

4916

6,85

282

,395

In

tere

st p

aid.

......

......

......

......

......

......

3,41

4,13

719

,161

521

16,9

9310

,552

13,8

8313

0,76

239

8,45

371

6,45

21,

477,

348

630,

013

D

epre

ciat

ion.

......

......

......

......

......

.....

500,

079

6,67

31,

202

2,53

69,

808

1,24

012

,631

45,9

7594

,663

223,

200

102,

150

T

otal

net

inco

me

(less

def

icit)

......

....

6,06

5,22

0-6

64,0

7118

6,29

898

,656

97,9

2019

0,81

192

2,45

062

0,26

096

5,04

42,

010,

481

1,63

7,37

2

Net

inco

me.

......

......

......

......

......

......

.8,

314,

290

1,32

5,51

620

0,17

618

9,69

013

8,95

121

5,23

893

3,10

463

3,04

896

8,69

92,

060,

087

1,64

9,78

1

Def

icit.

......

......

......

......

......

......

......

....

2,24

9,07

01,

989,

586

13,8

7891

,034

41,0

3124

,427

10,6

5412

,788

3,65

549

,606

12,4

09 P

artn

ersh

ips

Num

ber o

f bus

ines

ses.

......

......

......

..... .

21,5

7914

,592

2,38

51,

139

1,11

01,

046

508

261

203

244

91To

tal r

ecei

pts.

......

......

......

......

......

......

..17

,554

,085

23,5

63* 4

5,34

981

,809

203,

123

485,

034

532,

007

440,

741

861,

639

4,06

5,11

710

,815

,703

Busi

ness

rece

ipts

......

......

......

......

......

..9,

323,

771

* 10,

182

* 18,

049

* 40,

578

* 78,

649

* 198

,465

* 349

,468

* 188

,448

423,

208

2,00

5,61

26,

011,

112

Tota

l bus

ines

s de

duct

ions

......

......

......

.16

,720

,660

1,26

7,73

372

2,09

649

6,26

327

3,63

858

6,28

368

5,01

840

8,67

376

6,21

83,

607,

499

7,90

7,24

0C

osts

of g

oods

sol

d....

......

......

......

......

.4,

940,

149

00

0* 4

,918

* 13,

480

* 343

* 27,

334

* 77,

265

852,

199

3,96

4,61

0Sa

larie

s an

d w

ages

......

......

......

......

.....

1,77

1,05

0* 1

,496

* 60

* 5,6

68* 1

5,97

3* 8

9,68

298

,914

* 48,

480

* 112

,373

689,

227

709,

178

Taxe

s pa

id...

......

......

......

......

......

......

....

249,

335

4,74

2* 8

,796

* 1,5

60* 1

,747

8,70

57,

669

7,96

17,

386

52,2

0014

8,56

8In

tere

st p

aid.

......

......

......

......

......

......

....

1,40

6,09

622

,988

* 76,

222

* 105

,450

* 18

* 8,6

0657

,961

27,1

4712

9,64

529

4,78

068

3,27

9D

epre

ciat

ion.

......

......

......

......

......

......

...44

0,81

7* 2

8,59

5* 8

1,50

2* 1

5,17

4* 1

4,69

8* 2

,269

* 6,5

27* 2

1,13

4* 7

,534

107,

326

156,

058

Net

inco

me

(less

def

icit)

......

......

......

....

7,87

7,03

0-1

,614

,219

-705

,361

-364

,186

97,5

6310

8,87

065

,522

464,

684

664,

202

1,66

9,40

27,

490,

552

Net

inco

me.

......

......

......

......

......

......

.....

13,4

90,0

0536

,529

68,1

4210

2,93

227

5,99

248

9,86

646

8,80

762

4,68

289

3,45

82,

235,

942

8,29

3,65

5D

efic

it....

......

......

......

......

......

......

......

.... .

5,61

2,97

51,

650,

748

773,

503

467,

118

* 178

,429

380,

996

403,

285

* 159

,997

* 229

,256

566,

540

803,

102

Non

farm

sol

e pr

oprie

tors

hips

Num

ber o

f bus

ines

ses.

......

......

......

......

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Tota

l rec

eipt

s....

......

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Busi

ness

rece

ipts

......

......

......

......

......

..N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/ATo

tal b

usin

ess

dedu

ctio

ns...

......

......

....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Sala

ries

and

wag

es...

......

......

......

......

..N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/ATa

xes

paid

......

......

......

......

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AIn

tere

st p

aid.

......

......

......

......

......

......

....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Dep

reci

atio

n....

......

......

......

......

......

......

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Net

inco

me

(less

def

icit)

......

......

......

....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Net

inco

me.

......

......

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Def

icit.

......

......

......

......

......

......

......

......

. .N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AFo

otno

tes

at e

nd o

f tab

le.

Man

agem

ent o

f com

pani

es (h

oldi

ng c

ompa

nies

)

Form

of b

usin

ess,

item


82 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(144

)(1

45)

(146

)(1

47)

(148

)(1

49)

(150

)(1

51)

(152

)(1

53)

(154

) A

ll bu

sine

sses

Num

ber o

f bus

ines

ses.

......

......

......

..... .

2,16

7,76

61,

592,

569

341,

251

95,2

3655

,463

38,8

0227

,624

9,32

93,

982

2,81

769

4To

tal r

ecei

pts.

......

......

......

......

......

......

..47

7,54

5,66

414

,033

,062

17,5

37,8

8115

,164

,203

19,6

49,7

6127

,222

,556

45,6

53,5

5932

,540

,006

28,8

85,5

1153

,143

,929

223,

715,

196

Busi

ness

rece

ipts

......

......

......

......

......

..45

7,90

1,59

111

,182

,830

17,4

16,1

0715

,072

,893

19,5

41,3

2327

,046

,312

45,2

21,2

4332

,385

,150

28,2

88,5

5352

,157

,522

209,

589,

658

Tota

l bus

ines

s de

duct

ions

......

......

......

.45

4,82

7,64

810

,159

,878

12,6

08,3

6512

,750

,793

17,9

63,9

5525

,325

,497

44,3

38,3

8731

,126

,649

27,7

81,5

6751

,970

,286

220,

802,

268

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

199,

504,

102

484,

915

2,17

0,05

53,

152,

723

5,18

1,41

39,

192,

596

20,8

07,8

1615

,050

,469

14,7

13,5

1529

,223

,801

99,5

26,8

01Sa

larie

s an

d w

ages

......

......

......

......

.....

85,6

31,5

091,

874,

715

1,17

8,15

92,

082,

036

3,62

8,09

65,

699,

490

8,63

6,44

06,

599,

694

5,00

3,87

77,

966,

911

42,9

62,0

90Ta

xes

paid

......

......

......

......

......

......

......

.16

,499

,983

220,

076

257,

163

374,

133

599,

543

825,

614

1,38

2,49

81,

083,

540

926,

628

1,59

7,20

59,

233,

582

Inte

rest

pai

d....

......

......

......

......

......

......

.7,

302,

864

126,

064

180,

987

143,

442

184,

124

224,

122

345,

040

262,

998

192,

082

469,

674

5,17

4,33

2D

epre

ciat

ion.

......

......

......

......

......

......

...14

,017

,176

776,

904

1,29

2,40

777

6,03

683

7,03

464

4,29

51,

081,

246

899,

981

441,

923

953,

761

6,31

3,58

9N

et in

com

e (le

ss d

efic

it)...

......

......

......

.24

,369

,573

4,23

9,36

44,

940,

801

2,42

1,04

71,

740,

735

1,93

4,78

41,

342,

373

1,45

6,38

51,

182,

432

1,74

2,57

03,

369,

083

Net

inco

me.

......

......

......

......

......

......

.....

34,7

02,0

676,

870,

841

5,63

0,90

92,

886,

428

2,26

3,02

02,

352,

850

2,14

3,20

81,

844,

495

1,47

5,81

42,

539,

597

6,69

4,90

5D

efic

it....

......

......

......

......

......

......

......

.....

10,3

32,4

932,

631,

478

690,

107

465,

378

522,

286

418,

067

800,

836

388,

109

293,

382

797,

028

3,32

5,82

2 C

orpo

ratio

nsN

umbe

r of b

usin

esse

s....

......

......

......

...24

2,90

444

,689

53,0

4043

,830

34,7

2529

,328

22,6

988,

143

3,40

22,

451

597

Tota

l rec

eipt

s....

......

......

......

......

......

.....

377,

940,

515

2,49

8,57

73,

364,

248

7,41

1,49

212

,169

,008

20,7

37,3

7738

,030

,157

28,7

55,4

4724

,811

,552

44,7

12,6

1119

5,45

0,04

5Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

359,

890,

965

286,

053

3,24

4,41

37,

324,

294

12,0

68,9

2120

,562

,889

37,6

10,9

8028

,613

,668

24,2

58,1

4043

,922

,155

181,

999,

452

Tota

l bus

ines

s de

duct

ions

......

......

......

.37

0,86

4,10

82,

756,

140

3,02

1,76

26,

933,

541

11,5

40,7

3119

,865

,198

37,2

80,9

1927

,407

,459

24,0

76,0

9044

,012

,600

193,

969,

668

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

170,

893,

885

38,6

9652

3,07

41,

863,

122

3,08

9,36

37,

411,

127

17,3

67,5

3413

,182

,103

12,8

25,4

1225

,508

,445

89,0

85,0

09Sa

larie

s an

d w

ages

......

......

......

......

.....

66,9

44,2

231,

431,

108

289,

169

917,

175

2,33

9,16

84,

146,

482

7,09

1,26

45,

594,

484

4,14

2,45

26,

047,

605

34,9

45,3

16Ta

xes

paid

......

......

......

......

......

......

......

.14

,902

,521

137,

165

100,

123

225,

459

462,

407

680,

273

1,22

3,58

598

1,50

983

5,12

11,

395,

790

8,86

1,08

8In

tere

st p

aid.

......

......

......

......

......

......

....

6,50

3,97

254

,450

50,6

1072

,972

123,

598

162,

652

273,

975

244,

670

137,

717

354,

194

5,02

9,13

4D

epre

ciat

ion.

......

......

......

......

......

......

...10

,350

,668

57,1

4623

7,76

929

8,06

541

2,06

946

3,00

489

0,98

282

5,58

335

6,64

677

3,51

46,

035,

891

Net

inco

me

(less

def

icit)

[1]..

......

......

...8,

315,

732

-187

,672

353,

765

481,

606

671,

845

905,

621

769,

310

1,36

1,93

681

2,04

61,

234,

119

1,91

3,15

5N

et in

com

e....

......

......

......

......

......

......

..15

,200

,748

311,

743

581,

108

826,

516

1,09

1,99

41,

225,

244

1,47

1,25

51,

698,

822

1,02

9,95

41,

871,

131

5,09

2,98

1D

efic

it....

......

......

......

......

......

......

......

.....

6,88

5,01

649

9,41

522

7,34

234

4,90

942

0,14

931

9,62

370

1,94

533

6,88

621

7,90

863

7,01

23,

179,

826

C c

orpo

ratio

ns [2

]

Num

ber o

f bus

ines

ses.

......

......

......

..75

,004

14,9

9314

,697

11,2

1910

,386

9,21

78,

555

3,08

01,

495

1,02

833

4

Tot

al re

ceip

ts...

......

......

......

......

......

..23

1,89

3,72

81,

322,

283

918,

961

1,92

5,20

43,

708,

004

6,64

8,33

114

,329

,813

11,0

88,0

7110

,857

,352

19,6

12,5

2916

1,48

3,18

1

Bus

ines

s re

ceip

ts...

......

......

......

......

.21

5,60

0,32

382

,367

857,

660

1,86

5,15

63,

683,

836

6,49

3,26

414

,062

,309

11,0

04,5

2610

,394

,919

18,9

56,7

5214

8,19

9,53

3

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

231,

647,

065

1,52

1,77

690

4,64

41,

960,

765

3,77

3,22

66,

731,

385

14,3

17,8

7311

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10,7

46,4

0519

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160,

769,

818

C

osts

of g

oods

sol

d....

......

......

......

...99

,514

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4,08

612

1,99

847

9,48

91,

055,

896

1,76

1,36

45,

375,

631

6,22

4,62

86,

170,

380

9,59

3,28

268

,727

,400

S

alar

ies

and

wag

es...

......

......

......

....

41,9

59,4

6078

9,16

010

1,70

437

5,48

475

7,32

61,

660,

929

3,33

0,65

91,

610,

905

1,85

5,03

72,

891,

244

28,5

87,0

13

Tax

es p

aid.

......

......

......

......

......

......

..9,

791,

998

62,6

8726

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60,9

6416

1,66

725

5,89

957

6,86

934

2,84

340

0,40

268

5,80

07,

218,

476

In

tere

st p

aid.

......

......

......

......

......

..... .

5,56

5,70

836

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26,7

1615

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29,0

2576

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107,

579

107,

509

79,5

9621

3,99

64,

872,

393

D

epre

ciat

ion.

......

......

......

......

......

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7,40

2,83

914

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59,8

5840

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166,

887

199,

531

332,

352

300,

839

170,

504

407,

493

5,70

9,78

2

Net

inco

me

(less

def

icit)

......

......

......

389,

973

-198

,001

14,3

17-3

5,56

1-6

5,22

3-8

3,05

411

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-72,

572

110,

493

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,104

853,

093

N

et in

com

e....

......

......

......

......

......

....

5,57

9,34

310

4,53

097

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91,6

8111

6,29

312

6,16

822

5,61

617

2,06

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7,03

035

2,24

53,

995,

814

D

efic

it....

......

......

......

......

......

......

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.5,

189,

370

302,

532

83,5

8212

7,24

218

1,51

620

9,22

221

4,03

224

4,63

818

6,53

749

7,34

93,

142,

720

Foot

note

s at

end

of t

able

.

Adm

inis

trativ

e an

d su

ppor

t and

was

te m

anag

emen

t and

rem

edia

tion

serv

ices

Form

of b

usin

ess,

item


83Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

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$250

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$500

,000

$1,0

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(144

)(1

45)

(146

)(1

47)

(148

)(1

49)

(150

)(1

51)

(152

)(1

53)

(154

)

S c

orpo

ratio

ns

Num

ber o

f bus

ines

ses.

......

......

......

. .16

7,90

129

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38,3

4432

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24,3

4020

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14,1

435,

063

1,90

71,

423

263

T

otal

rece

ipts

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......

......

......

......

.....

146,

046,

787

1,17

6,29

32,

445,

287

5,48

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461,

004

14,0

89,0

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17,6

67,3

7613

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,864

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usin

ess

rece

ipts

......

......

......

......

....

144,

290,

643

203,

686

2,38

6,75

45,

459,

138

8,38

5,08

514

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,625

23,5

48,6

7117

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13,8

63,2

2124

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33,7

99,9

19

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

139,

217,

043

1,23

4,36

42,

117,

118

4,97

2,77

57,

767,

504

13,1

33,8

1322

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16,2

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24,2

51,7

5333

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C

osts

of g

oods

sol

d....

......

......

......

...71

,379

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34,6

1040

1,07

61,

383,

633

2,03

3,46

75,

649,

763

11,9

91,9

036,

957,

475

6,65

5,03

115

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20,3

57,6

10

Sal

arie

s an

d w

ages

......

......

......

......

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641,

948

187,

465

541,

690

1,58

1,84

22,

485,

553

3,76

0,60

53,

983,

579

2,28

7,41

53,

156,

361

6,35

8,30

4

Tax

es p

aid.

......

......

......

......

......

......

..5,

110,

523

74,4

7873

,732

164,

496

300,

740

424,

374

646,

716

638,

666

434,

719

709,

989

1,64

2,61

3

Inte

rest

pai

d....

......

......

......

......

......

...93

8,26

417

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23,8

9457

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94,5

7386

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166,

396

137,

161

58,1

2114

0,19

815

6,74

1

Dep

reci

atio

n....

......

......

......

......

......

..2,

947,

829

42,1

4917

7,91

125

7,46

824

5,18

226

3,47

355

8,62

952

4,74

418

6,14

136

6,02

232

6,10

9

Tot

al n

et in

com

e (le

ss d

efic

it)...

......

.7,

925,

759

10,3

2933

9,44

851

7,16

773

7,06

898

8,67

575

7,72

61,

434,

508

701,

553

1,37

9,22

31,

060,

061

N

et in

com

e....

......

......

......

......

......

....

9,62

1,40

620

7,21

248

3,20

873

4,83

597

5,70

11,

099,

076

1,24

5,63

91,

526,

756

732,

924

1,51

8,88

61,

097,

167

D

efic

it....

......

......

......

......

......

......

......

.1,

695,

647

196,

883

143,

760

217,

668

238,

633

110,

401

487,

913

92,2

4731

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139,

664

37,1

06 P

artn

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ips

Num

ber o

f bus

ines

ses.

......

......

......

..... .

43,6

4716

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8,05

96,

575

4,82

83,

361

2,30

585

251

732

797

Tota

l rec

eipt

s....

......

......

......

......

......

.....

52,9

32,0

1974

5,52

748

3,93

61,

028,

840

1,73

9,66

92,

456,

414

3,89

2,93

32,

769,

109

3,64

9,99

57,

900,

446

28,2

65,1

51Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

51,3

37,4

9610

7,81

948

1,99

71,

024,

728

1,73

1,31

82,

454,

658

3,87

9,79

42,

756,

032

3,60

6,44

97,

704,

495

27,5

90,2

06To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

50,2

99,9

221,

169,

714

430,

459

938,

398

1,60

5,70

82,

141,

401

3,68

7,13

02,

735,

951

3,31

9,45

87,

439,

101

26,8

32,6

00C

osts

of g

oods

sol

d....

......

......

......

......

.19

,615

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154,

425

* 43,

468

129,

889

506,

412

558,

518

1,45

1,75

11,

242,

234

1,78

8,31

63,

299,

020

10,4

41,7

92Sa

larie

s an

d w

ages

......

......

......

......

.....

13,4

88,1

34* 2

91,8

38* 2

3,42

421

3,77

927

1,86

555

7,48

693

8,72

871

6,02

967

7,70

81,

780,

503

8,01

6,77

4Ta

xes

paid

......

......

......

......

......

......

......

.99

3,23

729

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5,67

926

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29,9

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103,

427

86,6

2278

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197,

052

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494

Inte

rest

pai

d....

......

......

......

......

......

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2,84

914

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* 3,8

5816

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15,6

7929

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51,6

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3,23

714

5,19

8D

epre

ciat

ion.

......

......

......

......

......

......

...94

4,24

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43,0

9159

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68,1

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92,0

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75,7

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6,97

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7,69

8N

et in

com

e (le

ss d

efic

it)...

......

......

......

.3,

042,

348

-127

,875

53,4

8394

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144,

520

319,

169

212,

931

61,2

4933

2,34

749

6,16

41,

455,

928

Net

inco

me.

......

......

......

......

......

......

.....

4,31

9,33

438

5,02

610

4,64

317

6,01

220

2,19

139

0,54

230

4,00

010

3,13

540

2,56

364

9,29

81,

601,

924

Def

icit.

......

......

......

......

......

......

......

......

. .1,

276,

985

512,

902

* 51,

160

81,5

7757

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* 71,

373

91,0

70* 4

1,88

670

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153,

135

145,

996

Non

farm

sol

e pr

oprie

tors

hips

Num

ber o

f bus

ines

ses.

......

......

......

......

1,88

1,21

51,

531,

153

280,

152

44,8

3115

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6,11

32,

621

334

63**

39

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tal r

ecei

pts.

......

......

......

......

......

......

..46

,673

,130

10,7

88,9

5813

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,697

6,72

3,87

15,

741,

084

4,02

8,76

53,

730,

469

1,01

5,45

042

3,96

4**

530

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**Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

46,6

73,1

3010

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13,6

89,6

976,

723,

871

5,74

1,08

44,

028,

765

3,73

0,46

91,

015,

450

423,

964

** 5

30,8

72**

Tota

l bus

ines

s de

duct

ions

......

......

......

.33

,663

,618

6,23

4,02

49,

156,

144

4,87

8,85

44,

817,

516

3,31

8,89

83,

370,

338

983,

239

386,

019

** 5

18,5

85**

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

8,99

4,39

529

1,79

41,

603,

513

1,15

9,71

21,

585,

638

1,22

2,95

11,

988,

531

626,

132

99,7

87**

416

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**Sa

larie

s an

d w

ages

......

......

......

......

.....

5,19

9,15

215

1,76

986

5,56

695

1,08

21,

017,

063

995,

522

606,

448

289,

181

183,

717

** 1

38,8

03**

Taxe

s pa

id...

......

......

......

......

......

......

....

604,

225

53,6

6715

1,36

112

1,97

910

7,22

781

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55,4

8615

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12,9

59**

4,3

63**

Inte

rest

pai

d....

......

......

......

......

......

......

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6,04

357

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126,

519

53,6

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32,0

4820

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6,49

92,

728

** 2

,243

**D

epre

ciat

ion.

......

......

......

......

......

......

...2,

722,

264

664,

843

1,01

1,54

741

8,45

135

6,86

313

9,62

198

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19,9

349,

496

** 3

,270

**N

et in

com

e (le

ss d

efic

it)...

......

......

......

.13

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4,55

4,91

14,

533,

553

1,84

5,00

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4,37

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9,99

436

0,13

233

,200

38,0

39**

12,

287

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et in

com

e....

......

......

......

......

......

......

..15

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6,17

4,07

24,

945,

158

1,88

3,90

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8,83

573

7,06

436

7,95

342

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43,2

97**

19,

168

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it....

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......

......

......

......

......

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619,

161

411,

605

38,8

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27,0

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821

9,33

75,

258

** 6

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**Fo

otno

tes

at e

nd o

f tab

le.

Adm

inis

trativ

e an

d su

ppor

t and

was

te m

anag

emen

t and

rem

edia

tion

serv

ices

Form

of b

usin

ess,

item


84 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(155

)(1

56)

(157

)(1

58)

(159

)(1

60)

(161

)(1

62)

(163

)(1

64)

(165

) A

ll bu

sine

sses

Num

ber o

f bus

ines

ses.

......

......

......

..... .

505,

675

427,

434

45,3

6020

,162

5,85

72,

872

2,78

060

625

228

667

Tota

l rec

eipt

s....

......

......

......

......

......

.....

38,9

45,9

732,

488,

024

2,14

4,36

02,

878,

795

2,08

6,72

11,

853,

512

4,80

3,40

42,

212,

093

1,79

5,99

75,

592,

382

13,0

90,6

87Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

37,9

60,1

872,

363,

400

2,09

5,48

82,

868,

628

2,08

0,26

81,

849,

848

4,77

5,50

12,

199,

385

1,77

2,77

05,

540,

743

12,4

14,1

55To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

35,6

25,5

231,

850,

188

1,39

9,20

42,

611,

733

1,86

9,30

61,

937,

235

4,56

2,29

51,

999,

284

1,70

5,81

65,

348,

253

12,3

42,2

08C

osts

of g

oods

sol

d....

......

......

......

......

.5,

715,

286

47,0

8710

9,75

930

4,46

522

0,17

338

8,40

060

0,20

123

3,22

320

0,97

21,

113,

760

2,49

7,24

6Sa

larie

s an

d w

ages

......

......

......

......

.....

9,69

4,00

571

,690

86,2

9139

0,40

244

7,48

458

5,04

91,

202,

652

714,

283

575,

899

1,86

1,12

03,

759,

139

Taxe

s pa

id...

......

......

......

......

......

......

....

1,16

5,19

915

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27,4

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Net

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9,66

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Num

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Def

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Tot

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Tax

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Foot

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end

of t

able

.

Educ

atio

nal s

ervi

ces

Form

of b

usin

ess,

item


85Tabl

e 1.

--Num

ber o

f Bus

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Bus

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Tax

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......

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Cos

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......

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......

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Net

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Def

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......

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0D

efic

it....

......

......

......

......

......

......

......

.... .

462,

408

405,

283

49,1

371,

320

* 383

* 6,2

850

****

00

Foot

note

s at

end

of t

able

.

Educ

atio

nal s

ervi

ces

Form

of b

usin

ess,

item


86 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(166

)(1

67)

(168

)(1

69)

(170

)(1

71)

(172

)(1

73)

(174

)(1

75)

(176

) A

ll bu

sine

sses

Num

ber o

f bus

ines

ses.

......

......

......

..... .

2,17

1,55

11,

296,

394

364,

893

170,

147

140,

359

106,

637

61,2

2717

,607

8,00

45,

377

909

Tota

l rec

eipt

s....

......

......

......

......

......

.....

716,

377,

314

18,1

68,4

2618

,359

,338

28,4

28,3

2951

,139

,648

75,6

92,7

5891

,815

,154

62,7

32,0

6555

,852

,354

94,6

91,6

1621

9,49

7,62

7Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

694,

182,

606

9,38

9,32

718

,258

,403

28,0

01,4

3650

,886

,741

75,2

76,7

8291

,150

,834

61,6

16,4

9355

,124

,760

93,4

40,1

3821

1,03

7,69

3To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

644,

322,

178

14,0

85,3

7311

,520

,808

20,3

90,4

3639

,478

,125

62,5

15,9

1582

,029

,463

58,6

70,5

9052

,754

,177

90,4

32,6

0021

2,44

4,68

9C

osts

of g

oods

sol

d....

......

......

......

......

.71

,208

,156

141,

478

755,

296

958,

783

2,77

6,93

14,

592,

846

6,41

7,76

05,

466,

762

3,20

6,20

77,

221,

273

39,6

70,8

21Sa

larie

s an

d w

ages

......

......

......

......

.....

180,

338,

094

1,62

5,33

780

4,11

93,

942,

549

9,30

2,27

517

,374

,272

22,5

25,9

3115

,958

,953

17,2

90,4

5128

,543

,977

62,9

70,2

29Ta

xes

paid

......

......

......

......

......

......

......

.22

,519

,679

173,

361

239,

970

758,

613

1,59

3,96

22,

568,

468

2,97

7,67

12,

178,

896

1,86

3,75

52,

952,

939

7,21

2,04

4In

tere

st p

aid.

......

......

......

......

......

......

....

9,34

0,97

217

1,04

118

1,51

727

9,32

551

2,08

862

4,24

183

3,29

553

7,90

955

5,73

680

0,73

34,

845,

088

Dep

reci

atio

n....

......

......

......

......

......

......

17,9

40,4

8356

8,99

177

0,72

587

6,58

21,

226,

870

1,75

3,67

12,

077,

970

1,28

2,33

41,

114,

591

1,81

6,18

26,

452,

566

Net

inco

me

(less

def

icit)

......

......

......

....

72,4

73,5

874,

060,

042

6,83

9,98

08,

069,

552

11,6

87,2

4513

,193

,004

9,84

8,70

44,

102,

376

3,20

7,44

04,

346,

200

7,11

9,04

5N

et in

com

e....

......

......

......

......

......

......

..84

,866

,803

7,06

7,30

37,

610,

592

8,87

3,91

312

,380

,381

14,0

97,3

6511

,265

,430

4,97

7,65

53,

997,

568

5,70

2,73

38,

893,

867

Def

icit.

......

......

......

......

......

......

......

......

..12

,393

,216

3,00

7,26

077

0,61

280

4,36

269

3,13

690

4,36

31,

416,

725

875,

279

790,

127

1,35

6,53

31,

774,

821

Cor

pora

tions

Num

ber o

f bus

ines

ses.

......

......

......

......

354,

603

42,7

8143

,648

63,5

6470

,146

66,2

7944

,718

13,2

945,

510

3,94

671

9To

tal r

ecei

pts.

......

......

......

......

......

......

..50

3,08

3,46

03,

080,

301

2,88

4,18

811

,136

,459

26,3

83,8

2847

,586

,535

67,6

95,7

6047

,291

,874

38,5

98,0

9868

,082

,606

190,

343,

812

Busi

ness

rece

ipts

......

......

......

......

......

..48

8,40

9,51

124

1,30

92,

797,

848

10,7

88,6

3626

,200

,042

47,1

90,4

5167

,200

,365

46,6

08,5

9437

,974

,863

67,0

24,7

4818

2,38

2,65

5To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

484,

367,

139

3,35

2,35

92,

554,

488

10,3

50,8

7424

,260

,931

44,0

90,3

2063

,871

,961

45,7

01,7

2837

,841

,587

67,1

80,8

7818

5,16

2,01

2C

osts

of g

oods

sol

d....

......

......

......

......

.58

,438

,250

9,06

210

9,97

732

8,51

21,

416,

449

2,70

8,60

24,

873,

933

4,54

0,14

41,

915,

343

4,80

8,84

337

,727

,386

Sala

ries

and

wag

es...

......

......

......

......

..14

1,22

2,86

626

7,31

325

3,04

41,

926,

982

4,94

7,02

711

,455

,204

16,7

96,2

6611

,855

,370

12,7

60,1

6021

,822

,033

59,1

39,4

66Ta

xes

paid

......

......

......

......

......

......

......

.17

,700

,412

103,

407

93,9

9445

2,11

798

9,75

61,

892,

359

2,31

6,88

61,

705,

351

1,32

7,22

72,

190,

789

6,62

8,52

7In

tere

st p

aid.

......

......

......

......

......

......

....

6,58

2,61

054

,095

29,5

9290

,701

248,

316

365,

529

420,

295

217,

981

294,

783

407,

860

4,45

3,45

9D

epre

ciat

ion.

......

......

......

......

......

......

...10

,689

,684

125,

158

85,0

0227

3,99

643

8,29

190

1,34

31,

156,

862

718,

891

599,

215

1,00

0,46

15,

390,

465

Net

inco

me

(less

def

icit)

[1]..

......

......

...19

,018

,826

-210

,612

330,

222

814,

454

2,13

9,08

23,

517,

305

3,87

2,87

31,

619,

211

839,

498

963,

958

5,13

2,83

6N

et in

com

e....

......

......

......

......

......

......

..25

,869

,227

754,

094

562,

560

1,37

6,39

72,

487,

090

4,17

4,00

64,

715,

227

2,11

3,47

31,

330,

354

1,83

2,28

86,

523,

739

Def

icit.

......

......

......

......

......

......

......

......

..6,

850,

401

964,

706

232,

338

561,

944

348,

008

656,

701

842,

353

494,

262

490,

855

868,

331

1,39

0,90

3

C

cor

pora

tions

[2]

N

umbe

r of b

usin

esse

s....

......

......

.....

147,

043

20,0

9111

,011

20,4

7727

,741

29,4

7922

,993

8,17

33,

763

2,80

850

8

Tot

al re

ceip

ts...

......

......

......

......

......

..35

1,34

6,91

11,

857,

123

719,

252

3,97

8,07

010

,492

,777

20,9

98,5

6235

,732

,725

28,8

40,8

4026

,523

,884

50,6

17,2

0117

1,58

6,47

7

Bus

ines

s re

ceip

ts...

......

......

......

......

.33

8,92

8,04

893

,705

674,

580

3,64

9,64

410

,363

,601

20,7

47,3

1035

,379

,085

28,3

73,3

4626

,259

,950

49,6

40,7

0116

3,74

6,12

5

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

347,

489,

964

2,27

9,63

973

6,00

44,

054,

323

10,4

28,8

5420

,996

,231

35,8

80,1

3528

,849

,654

26,6

64,4

8250

,826

,211

166,

774,

431

C

osts

of g

oods

sol

d....

......

......

......

...44

,699

,380

1,99

552

,447

150,

502

505,

276

532,

249

1,62

9,73

63,

124,

396

1,00

0,89

23,

236,

238

34,4

65,6

49

Sal

arie

s an

d w

ages

......

......

......

......

.10

3,41

2,77

722

9,67

879

,123

717,

005

1,91

2,67

05,

051,

750

9,38

8,09

97,

196,

178

8,99

2,11

815

,685

,619

54,1

60,5

37

Tax

es p

aid.

......

......

......

......

......

......

..12

,195

,200

63,8

4331

,791

168,

792

413,

243

840,

221

1,31

1,85

695

0,64

281

5,56

01,

492,

643

6,10

6,60

8

Inte

rest

pai

d....

......

......

......

......

......

.. .5,

325,

186

43,2

629,

007

22,6

9568

,501

117,

336

179,

150

106,

429

107,

458

309,

367

4,36

1,98

1

Dep

reci

atio

n....

......

......

......

......

......

..8,

165,

030

64,7

8235

,299

57,7

0620

0,03

445

8,85

764

0,05

541

5,42

734

5,76

977

0,74

55,

176,

356

N

et in

com

e (le

ss d

efic

it)...

......

......

...3,

775,

836

-422

,517

-16,

752

-76,

280

63,7

7772

4-1

47,4

37-8

,854

-140

,598

-211

,997

4,73

5,77

1

Net

inco

me.

......

......

......

......

......

......

.8,

421,

236

178,

387

78,8

6410

4,52

627

5,63

328

4,94

438

5,53

924

5,78

221

3,80

455

5,91

06,

097,

847

D

efic

it....

......

......

......

......

......

......

......

.4,

645,

400

600,

904

95,6

1618

0,80

621

1,85

628

4,22

053

2,97

625

4,63

635

4,40

376

7,90

71,

362,

076

Foot

note

s at

end

of t

able

.

Hea

lth c

are

and

soci

al a

ssis

tanc

e

Form

of b

usin

ess,

item


87Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(166

)(1

67)

(168

)(1

69)

(170

)(1

71)

(172

)(1

73)

(174

)(1

75)

(176

)

S c

orpo

ratio

ns

Num

ber o

f bus

ines

ses.

......

......

......

. .20

7,56

022

,690

32,6

3743

,087

42,4

0536

,800

21,7

255,

121

1,74

71,

138

211

T

otal

rece

ipts

......

......

......

......

......

.....

151,

736,

550

1,22

3,17

82,

164,

936

7,15

8,38

915

,891

,050

26,5

87,9

7331

,963

,035

18,4

51,0

3512

,074

,215

17,4

65,4

0418

,757

,335

B

usin

ess

rece

ipts

......

......

......

......

....

149,

481,

463

147,

605

2,12

3,26

87,

138,

992

15,8

36,4

4126

,443

,141

31,8

21,2

8018

,235

,247

11,7

14,9

1317

,384

,047

18,6

36,5

30

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

136,

877,

175

1,07

2,72

01,

818,

484

6,29

6,55

113

,832

,077

23,0

94,0

8927

,991

,826

16,8

52,0

7411

,177

,105

16,3

54,6

6718

,387

,581

C

osts

of g

oods

sol

d....

......

......

......

...13

,738

,870

* 7,0

6757

,530

178,

010

911,

173

2,17

6,35

33,

244,

196

1,41

5,74

891

4,45

01,

572,

605

3,26

1,73

7

Sal

arie

s an

d w

ages

......

......

......

......

.37

,810

,089

37,6

3517

3,92

11,

209,

977

3,03

4,35

86,

403,

454

7,40

8,16

74,

659,

192

3,76

8,04

26,

136,

413

4,97

8,92

9

Tax

es p

aid.

......

......

......

......

......

......

..5,

505,

213

39,5

6362

,203

283,

324

576,

513

1,05

2,13

81,

005,

030

754,

709

511,

668

698,

146

521,

918

In

tere

st p

aid.

......

......

......

......

......

......

1,25

7,42

410

,832

20,5

8568

,006

179,

815

248,

193

241,

145

111,

551

187,

325

98,4

9391

,478

D

epre

ciat

ion.

......

......

......

......

......

.....

2,52

4,65

460

,377

49,7

0321

6,29

023

8,25

744

2,48

651

6,80

730

3,46

425

3,44

622

9,71

521

4,10

9

Tot

al n

et in

com

e (le

ss d

efic

it)...

......

.15

,242

,990

211,

905

346,

974

890,

734

2,07

5,30

53,

516,

580

4,02

0,31

01,

628,

064

980,

097

1,17

5,95

539

7,06

5

Net

inco

me.

......

......

......

......

......

......

.17

,447

,992

575,

707

483,

696

1,27

1,87

12,

211,

457

3,88

9,06

24,

329,

687

1,86

7,69

11,

116,

550

1,27

6,37

842

5,89

2

Def

icit.

......

......

......

......

......

......

......

....

2,20

5,00

236

3,80

213

6,72

338

1,13

713

6,15

137

2,48

230

9,37

723

9,62

613

6,45

310

0,42

328

,827

Par

tner

ship

sN

umbe

r of b

usin

esse

s....

......

......

......

.. .54

,161

10,3

157,

452

6,23

06,

699

6,88

98,

826

3,81

02,

369

1,38

119

0To

tal r

ecei

pts.

......

......

......

......

......

......

..11

3,86

1,74

85,

985,

518

470,

313

1,09

1,69

72,

458,

497

5,03

5,28

813

,840

,869

13,7

23,6

3216

,406

,442

25,6

95,6

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Busi

ness

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......

......

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Tota

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Cos

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Sala

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Taxe

s pa

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......

......

......

......

......

......

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2,96

3,27

314

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11,3

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75,7

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6,72

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......

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1,85

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Dep

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7,86

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8,77

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0,79

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Net

inco

me

(less

def

icit)

......

......

......

....

13,6

29,8

9170

6,87

3-8

6,12

752

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196,

576

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306

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......

......

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9,10

92,

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2,48

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72,

499,

518

3,82

6,23

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Def

icit.

......

......

......

......

......

......

......

......

. .3,

587,

443

702,

871

181,

301

164,

982

252,

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557,

746

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Non

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Num

ber o

f bus

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......

......

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1,76

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71,

243,

298

313,

793

100,

353

63,5

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7,68

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312

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70,9

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ss re

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......

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......

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99,4

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97,3

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Tota

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......

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Sala

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Net

inco

me

(less

def

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......

......

......

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39,8

24,8

703,

563,

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6,59

5,88

57,

202,

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Form

of b

usin

ess,

item


88 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

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d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

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50,0

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00,0

00$1

,000

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$2,5

00,0

00$5

,000

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$50,

000,

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Tota

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run

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run

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ror

$100

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$250

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$500

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$5,0

00,0

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0,00

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(177

)(1

78)

(179

)(1

80)

(181

)(1

82)

(183

)(1

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(185

)(1

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) A

ll bu

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Num

ber o

f bus

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8,54

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819

246

Tota

l rec

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......

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......

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151,

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Busi

ness

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......

......

......

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136,

175

8,39

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126,

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8,30

9,58

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147,

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54,5

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Cos

ts o

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......

......

......

......

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36,0

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Sala

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560

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91,

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11,5

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......

......

......

......

......

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......

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441,

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174

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550

Inte

rest

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701,

065

164,

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663

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978

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428

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218,

630

157,

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276

8,46

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5,22

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3,62

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177,

334

Net

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me

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......

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5,14

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1,69

1,82

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116,

283

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328

307,

035

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280

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171

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411

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Net

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721

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Def

icit.

......

......

......

......

......

......

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Tota

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8260

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3,59

85,

546,

239

7,48

5,63

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659,

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7,18

9,76

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ness

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......

......

......

......

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1,38

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92,

874,

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5,34

7,37

96,

987,

292

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3,68

3,83

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878,

176

24,3

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dedu

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......

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....

75,6

24,7

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1,74

8,33

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108,

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5,60

5,70

27,

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120

8,47

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3,79

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......

......

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3,23

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538,

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31,

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......

......

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14,5

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2,67

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595,

570

Taxe

s pa

id...

......

......

......

......

......

......

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3,82

6,96

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Inte

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327

125,

621

150,

798

166,

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289,

482

402,

727

409,

406

429,

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236,

653

613,

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1,84

3,93

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et in

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ss d

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].....

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365,

610

228,

624

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544

398,

852

438,

400

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485

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673

216,

802

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477,

828

Def

icit.

......

......

......

......

......

......

......

......

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851,

664

612,

521

331,

592

220,

284

289,

907

368,

187

321,

656

254,

426

162,

714

367,

166

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C c

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ratio

ns [2

]

Num

ber o

f bus

ines

ses.

......

......

......

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10,7

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294

5,68

36,

440

3,58

32,

386

826

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164

74

Tot

al re

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ts...

......

......

......

......

......

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417,

405

460,

148

1,05

5,02

82,

317,

928

2,70

3,62

74,

005,

003

3,21

7,49

21,

945,

028

4,95

4,28

420

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B

usin

ess

rece

ipts

......

......

......

......

....

36,5

90,3

8033

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369,

958

889,

240

2,19

9,34

62,

473,

603

3,66

9,31

33,

053,

343

1,84

3,42

83,

130,

171

18,9

28,6

16

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

42,5

86,8

1453

0,83

548

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327

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2,72

52,

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4,14

5,93

13,

260,

784

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20,7

95,0

72

Cos

ts o

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old.

......

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......

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7,79

3,27

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295

49,8

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4,80

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1,89

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6,98

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2,49

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1,63

876

6,33

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8,32

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629,

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S

alar

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es...

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......

......

....

8,25

6,68

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29,9

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7,65

236

4,93

353

1,32

585

2,94

857

5,84

536

4,94

21,

319,

221

4,03

7,69

1

Tax

es p

aid.

......

......

......

......

......

......

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381,

287

16,7

8030

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33,9

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8,39

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5,30

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4,83

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267,

324

1,32

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4

Inte

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......

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......

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108,

577

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212

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51,6

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58,1

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184,

442

1,61

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Dep

reci

atio

n....

......

......

......

......

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771,

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19,6

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39,3

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115

0,06

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6,52

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7,08

31,

578,

279

N

et in

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e (le

ss d

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......

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332

-57,

649

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928

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900

N

et in

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e....

......

......

......

......

......

....

1,33

7,97

540

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35,7

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0,56

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74,3

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031

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511

D

efic

it....

......

......

......

......

......

......

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154,

673

62,0

5594

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181,

852

159,

004

193,

626

117,

636

91,9

4423

7,95

978

4,41

1Fo

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at e

nd o

f tab

le.

Arts

, ent

erta

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ent,

and

recr

eatio

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Form

of b

usin

ess,

item


89Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

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by

Form

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Indu

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d Bu

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ss R

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Tax

Yea

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stim

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ed o

n sa

mpl

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ount

s ar

e in

thou

sand

s of

dol

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Tota

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run

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run

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$100

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$250

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(177

)(1

78)

(179

)(1

80)

(181

)(1

82)

(183

)(1

84)

(185

)(1

86)

(187

)

S c

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ratio

ns

Num

ber o

f bus

ines

ses.

......

......

......

. .73

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12,4

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1,13

126

734

952

T

otal

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35,0

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7,44

51,

105,

569

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228,

311

4,78

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54,

654,

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3,97

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91,

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942

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773,

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usin

ess

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ipts

......

......

......

......

....

33,2

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1,98

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033

4,51

3,69

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840,

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6,74

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401,

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T

otal

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duct

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7,35

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Cos

ts o

f goo

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old.

......

......

......

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6,24

3,71

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0,64

716

3,18

821

8,42

846

7,41

61,

211,

466

880,

848

779,

207

429,

247

803,

412

1,27

9,85

9

Sal

arie

s an

d w

ages

......

......

......

......

.6,

292,

120

9,28

869

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186,

208

513,

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779,

621

795,

585

617,

447

409,

191

1,35

4,28

11,

557,

879

T

axes

pai

d....

......

......

......

......

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1,44

5,67

518

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32,2

8468

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147,

564

209,

497

185,

093

113,

700

91,9

3426

0,38

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Inte

rest

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5,51

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11,9

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Dep

reci

atio

n....

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......

......

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115,

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126,

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183,

886

259,

106

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126

306,

602

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T

otal

net

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(less

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icit)

......

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2,70

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1,55

823

3,74

219

0,81

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4,75

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4,57

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1,73

782

2,96

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Net

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me.

......

......

......

......

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......

.4,

482,

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325,

254

192,

873

336,

975

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472,

787

561,

369

182,

507

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170

716,

317

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it....

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......

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773,

637

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209,

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136,

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9,20

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Num

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......

......

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43,3

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7,45

15,

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1,61

232

327

523

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......

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......

..50

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1,10

2,96

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389

6,93

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2,62

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1,99

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731,

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32,8

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63Bu

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......

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46,6

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8,58

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793

4,05

376

9,19

11,

686,

813

2,43

5,92

91,

096,

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1,84

4,42

15,

565,

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31,6

60,1

99To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

53,5

02,8

342,

128,

767

621,

422

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61,

016,

792

2,61

8,07

92,

859,

293

1,28

6,11

41,

868,

334

7,03

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232

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Cos

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old.

......

......

......

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19,0

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72* 3

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156,

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318

648,

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122,

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469,

129

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81,9

23Sa

larie

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......

......

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9,57

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7065

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138,

470

180,

935

400,

894

529,

373

281,

481

339,

478

1,61

5,49

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914,

544

Taxe

s pa

id...

......

......

......

......

......

......

....

2,35

4,94

023

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14,2

8936

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34,4

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6,32

850

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Inte

rest

pai

d....

......

......

......

......

......

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677,

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68,1

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849

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634

60,2

1059

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314,

294

829,

067

Dep

reci

atio

n....

......

......

......

......

......

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2,94

9,11

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4,59

777

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138,

491

127,

617

185,

360

292,

585

151,

879

142,

727

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572

1,33

3,39

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......

......

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-151

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-164

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-118

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5318

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Net

inco

me.

......

......

......

......

......

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4,10

0,49

980

6,70

574

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149,

212

113,

319

81,4

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Def

icit.

......

......

......

......

......

......

......

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. .6,

382,

314

1,74

0,11

522

5,61

331

4,07

323

1,98

153

4,54

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590

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1,95

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umbe

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......

......

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464

925,

749

140,

253

21,5

296,

188

2,94

41,

303

333

95**

69

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......

......

......

......

......

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..24

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4,84

8,69

96,

546,

730

3,31

8,06

82,

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1,89

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ness

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......

......

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Tota

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......

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Net

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......

......

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....

5,45

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1,06

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3,10

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otno

tes

at e

nd o

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le.

Arts

, ent

erta

inm

ent,

and

recr

eatio

n

Form

of b

usin

ess,

item


90 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

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00,0

00$2

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$5,0

00,0

00$1

0,00

0,00

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(188

)(1

89)

(190

)(1

91)

(192

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93)

(194

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95)

(196

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97)

(198

) A

ll bu

sine

sses

Num

ber o

f bus

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ses.

......

......

......

..... .

754,

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262,

326

140,

356

132,

255

83,8

9770

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44,6

3812

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587

519

Tota

l rec

eipt

s....

......

......

......

......

......

.....

547,

853,

588

2,96

4,29

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806,

180

21,6

63,1

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49,4

34,0

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82,5

3037

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52,6

32,0

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1,27

5,71

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sine

ss re

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ts...

......

......

......

......

.....

518,

920,

010

1,72

1,92

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983

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11,8

0929

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48,9

89,7

6268

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42,8

21,9

5436

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50,9

02,1

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tal b

usin

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dedu

ctio

ns...

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......

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541,

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48,4

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43,1

25,3

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of g

oods

sol

d....

......

......

......

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.20

3,80

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4,17

82,

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8,26

111

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18,8

25,0

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82,0

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Sala

ries

and

wag

es...

......

......

......

......

..99

,355

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230,

171

779,

617

3,37

2,23

54,

972,

580

8,94

8,00

213

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9,08

2,09

26,

920,

019

9,70

9,92

842

,011

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Taxe

s pa

id...

......

......

......

......

......

......

....

24,0

24,8

9014

2,94

938

2,05

81,

101,

364

1,51

1,52

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251,

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794,

969

1,41

5,73

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507

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45,5

22In

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......

......

......

......

......

......

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18,4

54,7

3618

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924

4,34

345

8,11

259

2,99

61,

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262

1,86

5,16

91,

131,

995

1,08

5,74

32,

121,

591

9,69

7,23

9D

epre

ciat

ion.

......

......

......

......

......

......

...24

,043

,742

377,

463

516,

450

1,11

6,15

21,

078,

768

1,67

0,30

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483,

729

1,70

3,26

01,

589,

062

3,09

5,26

110

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,295

Net

inco

me

(less

def

icit)

......

......

......

....

8,06

8,87

3-7

13,6

64-4

18,2

51-7

4,76

643

5,27

71,

061,

911

1,51

2,02

438

4,09

889

2,16

4-4

26,3

225,

416,

399

Net

inco

me.

......

......

......

......

......

......

.....

25,1

88,5

471,

454,

140

781,

335

1,51

4,02

81,

742,

131

2,50

5,76

93,

421,

673

1,74

8,28

61,

673,

616

1,91

4,81

08,

432,

758

Def

icit.

......

......

......

......

......

......

......

......

..17

,119

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2,16

7,80

31,

199,

584

1,58

8,79

31,

306,

853

1,44

3,85

81,

909,

649

1,36

4,18

978

1,45

32,

341,

132

3,01

6,36

0 C

orpo

ratio

nsN

umbe

r of b

usin

esse

s....

......

......

......

...27

8,72

230

,453

42,7

4260

,934

52,4

1848

,390

30,0

398,

484

3,52

11,

375

365

Tota

l rec

eipt

s....

......

......

......

......

......

.....

407,

107,

664

802,

378

2,81

6,67

310

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18,7

29,7

1234

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,239

46,5

86,4

7429

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25,1

23,1

4527

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211,

669,

262

Busi

ness

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ipts

......

......

......

......

......

..38

2,35

8,62

613

9,39

12,

607,

594

10,0

07,2

2018

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33,9

14,9

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29,0

77,9

2124

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26,1

54,4

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1,34

4,76

3To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

400,

097,

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1,11

5,35

73,

134,

027

10,7

11,5

5918

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33,5

01,5

1645

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28,9

17,9

4524

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27,3

66,9

4120

6,72

5,23

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of g

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sol

d....

......

......

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.15

8,70

5,51

866

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941,

305

3,79

9,87

67,

401,

241

13,4

02,9

2117

,441

,959

11,6

38,4

579,

668,

968

10,0

31,7

7584

,312

,897

Sala

ries

and

wag

es...

......

......

......

......

..74

,335

,180

101,

765

257,

799

1,47

7,98

12,

808,

253

5,74

2,12

98,

976,

684

6,35

7,27

34,

560,

838

5,41

7,46

838

,634

,991

Taxe

s pa

id...

......

......

......

......

......

......

....

17,7

58,0

9871

,916

150,

958

535,

793

936,

884

1,51

4,52

02,

164,

296

1,22

8,80

491

4,78

41,

127,

680

9,11

2,46

2In

tere

st p

aid.

......

......

......

......

......

......

....

11,7

30,7

3356

,454

72,5

7916

4,75

529

0,70

556

0,25

475

2,79

132

2,93

939

5,78

164

3,65

38,

470,

823

Dep

reci

atio

n....

......

......

......

......

......

......

15,2

82,9

4585

,399

181,

856

476,

770

579,

466

959,

565

1,20

1,26

980

9,11

382

1,74

91,

111,

697

9,05

6,06

2N

et in

com

e (le

ss d

efic

it) [1

].....

......

......

8,05

3,76

1-2

44,5

17-3

02,2

98-2

60,2

5713

,710

795,

072

1,23

7,69

667

6,41

074

6,77

513

1,68

05,

259,

489

Net

inco

me.

......

......

......

......

......

......

.....

16,1

42,8

0837

7,30

216

9,09

160

6,48

288

4,93

81,

547,

723

2,06

9,24

61,

181,

993

985,

458

859,

695

7,46

0,87

8D

efic

it....

......

......

......

......

......

......

......

.....

8,08

9,04

762

1,81

947

1,38

986

6,73

987

1,22

775

2,65

183

1,55

050

5,58

323

8,68

472

8,01

52,

201,

390

C c

orpo

ratio

ns [2

]

Num

ber o

f bus

ines

ses.

......

......

......

..90

,985

11,3

7015

,128

23,4

7513

,768

14,3

368,

946

2,35

787

245

927

3

Tot

al re

ceip

ts...

......

......

......

......

......

..25

8,58

8,72

941

7,38

01,

062,

068

3,92

5,98

54,

897,

285

10,1

02,2

3614

,293

,772

7,93

6,40

46,

041,

400

10,4

49,1

4219

9,46

3,05

8

Bus

ines

s re

ceip

ts...

......

......

......

......

.23

6,07

7,72

855

,181

992,

314

3,80

4,99

54,

828,

185

9,94

8,06

214

,036

,037

7,75

0,53

05,

775,

250

9,54

8,63

917

9,33

8,53

4

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

254,

680,

750

445,

372

1,15

5,85

44,

103,

899

5,02

7,08

510

,103

,747

14,3

46,0

547,

963,

258

6,08

7,31

810

,675

,478

194,

772,

686

C

osts

of g

oods

sol

d....

......

......

......

...10

2,30

1,07

034

,315

357,

917

1,43

4,96

41,

996,

239

4,10

0,74

95,

428,

917

3,16

5,39

82,

056,

258

3,41

4,28

980

,312

,026

S

alar

ies

and

wag

es...

......

......

......

....

47,3

45,9

3926

,335

126,

959

538,

040

758,

313

1,67

5,34

82,

935,

356

1,59

5,54

11,

252,

173

2,17

3,21

636

,264

,660

T

axes

pai

d....

......

......

......

......

......

.....

11,0

72,4

5725

,595

53,9

3220

2,69

228

6,28

243

6,26

667

6,54

538

1,20

725

9,83

144

5,22

18,

304,

886

In

tere

st p

aid.

......

......

......

......

......

..... .

9,10

4,04

116

,050

9,70

851

,318

75,0

2011

5,54

415

2,02

510

2,84

010

7,24

230

1,66

68,

172,

628

D

epre

ciat

ion.

......

......

......

......

......

.....

10,4

60,0

4921

,041

50,3

4117

1,11

414

3,28

529

6,40

335

3,32

520

1,57

720

1,63

750

4,80

28,

516,

525

N

et in

com

e (le

ss d

efic

it)...

......

......

...4,

068,

142

-27,

992

-93,

786

-177

,914

-130

,131

-1,6

78-5

2,28

2-2

6,85

6-4

6,84

3-2

26,3

544,

851,

977

N

et in

com

e....

......

......

......

......

......

....

8,35

3,32

015

6,22

650

,454

153,

166

115,

003

249,

650

260,

012

141,

366

80,4

2719

8,60

06,

948,

416

D

efic

it....

......

......

......

......

......

......

......

.4,

285,

179

184,

218

144,

240

331,

080

245,

133

251,

328

312,

294

168,

222

127,

270

424,

954

2,09

6,43

9Fo

otno

tes

at e

nd o

f tab

le.

Acco

mm

odat

ion,

food

ser

vice

s, a

nd d

rinki

ng p

lace

s

Form

of b

usin

ess,

item


91Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(188

)(1

89)

(190

)(1

91)

(192

)(1

93)

(194

)(1

95)

(196

)(1

97)

(198

)

S c

orpo

ratio

ns

Num

ber o

f bus

ines

ses.

......

......

......

. .18

7,73

719

,083

27,6

1437

,459

38,6

5034

,054

21,0

936,

127

2,64

991

692

T

otal

rece

ipts

......

......

......

......

......

.....

148,

518,

935

384,

998

1,75

4,60

56,

298,

509

13,8

32,4

2724

,158

,003

32,2

92,7

0221

,546

,654

19,0

81,7

4516

,963

,087

12,2

06,2

04

Bus

ines

s re

ceip

ts...

......

......

......

......

.14

6,28

0,89

984

,210

1,61

5,28

06,

202,

225

13,6

80,2

9823

,966

,933

31,9

19,3

5521

,327

,391

18,8

73,2

0616

,605

,770

12,0

06,2

29

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

145,

417,

127

669,

985

1,97

8,17

36,

607,

660

13,7

43,8

6823

,397

,769

31,0

79,2

8920

,954

,687

18,3

41,6

8016

,691

,463

11,9

52,5

52

Cos

ts o

f goo

ds s

old.

......

......

......

......

56,4

04,4

4831

,805

583,

388

2,36

4,91

25,

405,

002

9,30

2,17

212

,013

,042

8,47

3,05

97,

612,

710

6,61

7,48

64,

000,

871

S

alar

ies

and

wag

es...

......

......

......

....

26,9

89,2

4175

,430

130,

840

939,

941

2,04

9,94

04,

066,

781

6,04

1,32

84,

761,

732

3,30

8,66

53,

244,

252

2,37

0,33

1

Tax

es p

aid.

......

......

......

......

......

......

..6,

685,

641

46,3

2197

,026

333,

101

650,

602

1,07

8,25

41,

487,

751

847,

597

654,

953

682,

459

807,

576

In

tere

st p

aid.

......

......

......

......

......

..... .

2,62

6,69

140

,404

62,8

7111

3,43

721

5,68

544

4,71

060

0,76

622

0,09

928

8,53

934

1,98

729

8,19

5

Dep

reci

atio

n....

......

......

......

......

......

..4,

822,

896

64,3

5813

1,51

530

5,65

643

6,18

166

3,16

284

7,94

460

7,53

662

0,11

260

6,89

553

9,53

7

Tot

al n

et in

com

e (le

ss d

efic

it)...

......

.3,

985,

619

-216

,525

-208

,512

-82,

343

143,

841

796,

750

1,28

9,97

870

3,26

679

3,61

835

8,03

440

7,51

2

Net

inco

me.

......

......

......

......

......

......

.7,

789,

487

221,

076

118,

637

453,

316

769,

935

1,29

8,07

31,

809,

234

1,04

0,62

790

5,03

166

1,09

551

2,46

2

Def

icit.

......

......

......

......

......

......

......

....

3,80

3,86

843

7,60

132

7,14

953

5,65

962

6,09

450

1,32

351

9,25

633

7,36

111

1,41

430

3,06

110

4,95

1 P

artn

ersh

ips

Num

ber o

f bus

ines

ses.

......

......

......

..... .

81,3

4115

,940

13,1

5013

,655

10,5

7810

,239

11,3

983,

579

1,51

21,

140

151

Tota

l rec

eipt

s....

......

......

......

......

......

.....

100,

724,

924

634,

622

2,39

5,67

52,

235,

980

3,82

7,29

37,

412,

106

17,8

56,9

0012

,242

,014

10,7

97,0

2824

,022

,964

19,3

00,3

44Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

96,5

40,3

8455

,235

880,

557

2,20

1,95

53,

735,

265

7,31

3,04

117

,694

,769

12,0

86,5

7510

,411

,933

23,5

50,8

9618

,610

,159

Tota

l bus

ines

s de

duct

ions

......

......

......

.10

2,74

4,63

21,

169,

728

2,48

6,08

32,

458,

681

3,86

9,61

67,

627,

820

17,8

41,3

9912

,598

,964

10,7

71,6

1324

,640

,471

19,2

80,2

57C

osts

of g

oods

sol

d....

......

......

......

......

.29

,526

,913

24,8

0724

5,91

167

9,96

71,

235,

564

2,18

7,79

44,

999,

836

3,51

3,25

63,

292,

007

7,04

0,55

06,

307,

222

Sala

ries

and

wag

es...

......

......

......

......

..17

,799

,958

97,2

5390

,249

424,

496

691,

543

1,56

3,92

43,

359,

782

2,32

8,37

91,

967,

297

3,98

0,27

43,

296,

761

Taxe

s pa

id...

......

......

......

......

......

......

....

4,47

4,86

725

,564

56,2

0113

8,61

018

2,92

236

1,20

881

5,88

350

9,30

144

2,48

392

3,85

71,

018,

837

Inte

rest

pai

d....

......

......

......

......

......

......

.5,

836,

758

78,5

6947

,033

82,8

2716

3,63

435

9,15

11,

020,

309

775,

345

655,

399

1,44

9,59

71,

204,

895

Dep

reci

atio

n....

......

......

......

......

......

......

7,05

5,96

090

,211

86,1

8922

4,19

425

3,80

049

4,80

71,

141,

638

838,

441

700,

322

1,92

5,87

11,

300,

486

Net

inco

me

(less

def

icit)

......

......

......

....

-1,3

63,5

12-3

61,4

64-3

9,25

4-2

22,3

68-3

0,70

9-1

66,0

7259

,873

-341

,282

108,

611

-573

,492

202,

644

Net

inco

me.

......

......

......

......

......

......

.....

5,62

5,37

449

6,29

216

8,96

115

1,36

424

4,01

341

6,65

51,

040,

167

489,

247

627,

664

1,02

0,53

497

0,47

7D

efic

it....

......

......

......

......

......

......

......

.... .

6,98

8,88

585

7,75

520

8,21

437

3,73

127

4,72

258

2,72

798

0,29

483

0,53

051

9,05

31,

594,

026

767,

833

Non

farm

sol

e pr

oprie

tors

hips

Num

ber o

f bus

ines

ses.

......

......

......

......

394,

921

215,

933

84,4

6457

,666

20,9

0111

,971

3,20

149

122

172

* 3To

tal r

ecei

pts.

......

......

......

......

......

......

..40

,021

,000

1,52

7,29

94,

593,

832

9,20

2,63

47,

601,

305

7,76

1,72

64,

666,

001

1,65

7,45

81,

507,

795

1,19

6,84

3* 3

06,1

07Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

40,0

21,0

001,

527,

299

4,59

3,83

29,

202,

634

7,60

1,30

57,

761,

726

4,66

6,00

11,

657,

458

1,50

7,79

51,

196,

843

* 306

,107

Tota

l bus

ines

s de

duct

ions

......

......

......

.38

,653

,590

1,63

4,41

54,

676,

017

8,79

6,43

87,

149,

182

7,33

0,15

64,

454,

198

1,60

8,48

81,

471,

503

1,18

1,35

3* 3

51,8

41C

osts

of g

oods

sol

d....

......

......

......

......

.15

,571

,116

303,

251

1,66

1,82

23,

738,

418

3,05

3,95

33,

234,

304

1,93

4,19

663

0,37

553

4,54

339

5,38

7* 8

4,86

8Sa

larie

s an

d w

ages

......

......

......

......

.....

7,21

9,94

031

,153

431,

569

1,46

9,75

81,

472,

784

1,64

1,94

999

2,62

039

6,44

039

1,88

431

2,18

6* 7

9,59

7Ta

xes

paid

......

......

......

......

......

......

......

.1,

791,

925

45,4

6917

4,89

942

6,96

139

1,71

537

5,38

320

3,97

856

,864

58,4

6443

,970

* 14,

223

Inte

rest

pai

d....

......

......

......

......

......

......

.88

7,24

548

,266

124,

731

210,

530

138,

657

154,

857

92,0

6933

,711

34,5

6328

,341

* 21,

521

Dep

reci

atio

n....

......

......

......

......

......

......

1,70

4,83

720

1,85

324

8,40

541

5,18

824

5,50

221

5,93

014

0,82

255

,706

66,9

9157

,693

* 56,

747

Net

inco

me

(less

def

icit)

......

......

......

....

1,37

8,62

4-1

07,6

83-7

6,69

940

7,85

945

2,27

643

2,91

121

4,45

548

,970

36,7

7815

,490

* -45

,734

Net

inco

me.

......

......

......

......

......

......

.....

3,42

0,36

558

0,54

644

3,28

375

6,18

261

3,18

054

1,39

131

2,26

077

,046

60,4

9434

,581

* 1,4

03D

efic

it....

......

......

......

......

......

......

......

.... .

2,04

1,74

168

8,22

951

9,98

134

8,32

316

0,90

410

8,48

097

,805

28,0

7623

,716

19,0

91* 4

7,13

7Fo

otno

tes

at e

nd o

f tab

le.

Acco

mm

odat

ion,

food

ser

vice

s, a

nd d

rinki

ng p

lace

s

Form

of b

usin

ess,

item


92 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

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Form

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item


93Tabl

e 1.

--Num

ber o

f Bus

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ses,

Bus

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s Re

ceip

ts, N

et In

com

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it, a

nd O

ther

Sel

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Form

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Tax

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n sa

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oney

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run

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Num

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Cos

ts o

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......

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Sal

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Tax

es p

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......

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Inte

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Dep

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711

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563

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132

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T

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net

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(less

def

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3,87

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531

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1

Net

inco

me.

......

......

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......

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154,

342

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631

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7

Def

icit.

......

......

......

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Num

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......

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22,9

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5,88

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116

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299,

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683

2,01

4,66

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907,

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2,56

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205,

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2,87

31,

267,

864

3,06

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ss re

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ts...

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17,5

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664

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3,15

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Tota

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duct

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868

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796,

624

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123,

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837

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5C

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of g

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sol

d....

......

......

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820

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829

278,

626

705,

514

743,

151

607,

465

720,

686

948,

119

539,

910

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1,54

1,94

5Sa

larie

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......

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2,87

8,46

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5,99

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257

4,91

832

6,42

418

3,57

727

8,23

439

1,09

7Ta

xes

paid

......

......

......

......

......

......

......

.49

7,93

915

,028

22,5

1854

,004

57,9

5365

,355

86,9

9759

,152

41,2

5147

,334

48,3

47In

tere

st p

aid.

......

......

......

......

......

......

....

360,

433

* 21,

960

27,0

5245

,628

41,6

8127

,892

53,7

1547

,157

27,3

03* 2

1,56

846

,477

Dep

reci

atio

n....

......

......

......

......

......

......

702,

392

32,1

8158

,342

111,

938

61,6

3760

,063

119,

021

86,4

0382

,179

46,5

4144

,086

Net

inco

me

(less

def

icit)

......

......

......

....

307,

205

-246

,648

121,

782

139,

200

112,

755

114,

360

44,1

8611

8,02

6-1

,656

22,5

87-1

17,3

86N

et in

com

e....

......

......

......

......

......

......

..1,

665,

003

177,

569

242,

672

268,

480

223,

949

159,

984

144,

620

186,

496

50,3

24* 8

6,24

012

4,66

9D

efic

it....

......

......

......

......

......

......

......

.... .

1,35

7,79

842

4,21

812

0,89

012

9,28

011

1,19

445

,623

100,

435

68,4

70* 5

1,98

0* 6

3,65

324

2,05

5 N

onfa

rm s

ole

prop

rieto

rshi

psN

umbe

r of b

usin

esse

s....

......

......

......

...1,

994,

967

1,35

3,11

748

9,22

611

8,45

423

,440

8,62

21,

879

182

* 33

** 1

3**

Tota

l rec

eipt

s....

......

......

......

......

......

.....

70,1

68,4

2411

,473

,060

23,0

70,0

8817

,742

,105

8,15

7,53

05,

906,

113

2,80

7,48

452

9,07

6* 2

29,6

99**

253

,267

**Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

70,1

68,4

2411

,473

,060

23,0

70,0

8817

,742

,105

8,15

7,53

05,

906,

113

2,80

7,48

452

9,07

6* 2

29,6

99**

253

,267

**To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

54,2

32,5

657,

405,

154

15,9

18,9

1814

,493

,991

7,31

9,13

85,

491,

102

2,63

2,87

551

3,55

2* 2

08,6

88**

249

,147

**C

osts

of g

oods

sol

d....

......

......

......

......

.17

,914

,525

864,

168

4,11

1,47

85,

083,

239

3,16

9,26

72,

720,

616

1,42

9,25

025

9,14

2* 1

15,5

46**

161

,818

**Sa

larie

s an

d w

ages

......

......

......

......

.....

6,70

9,41

010

4,97

488

8,63

22,

195,

483

1,42

4,40

61,

223,

756

654,

460

137,

138

* 32,

844

** 4

7,71

7**

Taxe

s pa

id...

......

......

......

......

......

......

....

1,25

9,44

410

7,41

023

3,48

037

3,51

224

3,35

117

4,33

099

,001

19,5

00* 4

,145

** 4

,713

**In

tere

st p

aid.

......

......

......

......

......

......

....

853,

862

70,7

5721

9,64

729

7,05

115

3,79

072

,166

31,1

637,

119

* 923

** 1

,248

**D

epre

ciat

ion.

......

......

......

......

......

......

...2,

993,

982

513,

866

1,00

7,88

876

4,62

330

5,96

127

5,94

410

4,97

217

,587

* 2,0

55**

1,0

86**

Net

inco

me

(less

def

icit)

......

......

......

....

15,9

51,1

424,

071,

328

7,15

1,17

03,

248,

115

838,

393

426,

873

174,

609

15,5

24* 2

1,01

1**

4,1

19**

Net

inco

me.

......

......

......

......

......

......

.....

18,3

75,2

005,

630,

261

7,56

5,87

23,

504,

096

937,

958

474,

705

215,

752

19,5

54* 2

2,88

3**

4,1

19**

Def

icit.

......

......

......

......

......

......

......

......

. .2,

424,

058

1,55

8,93

341

4,70

225

5,98

199

,565

47,8

3241

,143

4,03

1* 1

,871

****

Foot

note

s at

end

of t

able

.

Oth

er s

ervi

ces

Form

of b

usin

ess,

item


94 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(210

)(2

11)

(212

)(2

13)

(214

)(2

15)

(216

)(2

17)

(218

)(2

19)

(220

) A

ll bu

sine

sses

Num

ber o

f bus

ines

ses.

......

......

......

..... .

268,

044

221,

313

45,8

21* 7

430

* 163

0* 4

00

0To

tal r

ecei

pts.

......

......

......

......

......

......

..3,

452,

032

1,38

4,23

81,

836,

876

* 89,

616

0* 1

25,2

520

* 16,

051

00

0Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

3,45

2,03

21,

384,

238

1,83

6,87

6* 8

9,61

60

* 125

,252

0* 1

6,05

10

00

Tota

l bus

ines

s de

duct

ions

......

......

......

.1,

421,

682

733,

311

582,

126

* 22,

648

0* 7

0,29

30

* 13,

304

00

0C

osts

of g

oods

sol

d....

......

......

......

......

.57

,764

16,0

2541

,739

* 00

* 00

* 00

00

Sala

ries

and

wag

es...

......

......

......

......

..29

,159

797

2,94

3* 0

0* 1

6,98

60

* 8,4

330

00

Taxe

s pa

id...

......

......

......

......

......

......

....

14,6

604,

645

5,74

9* 0

0* 1

,879

0* 2

,388

00

0In

tere

st p

aid.

......

......

......

......

......

......

....

20,3

2015

,897

4,40

9* 4

0* 0

0* 1

00

00

Dep

reci

atio

n....

......

......

......

......

......

......

75,7

7728

,046

45,6

38* 1

,240

0* 8

530

* 00

00

Net

inco

me

(less

def

icit)

......

......

......

....

2,03

0,35

065

0,92

61,

254,

750

* 66,

968

0* 5

4,95

90

* 2,7

460

00

Net

inco

me.

......

......

......

......

......

......

.....

2,21

9,86

783

7,84

81,

257,

212

* 66,

968

0* 5

4,95

90

* 2,8

810

00

Def

icit.

......

......

......

......

......

......

......

......

..18

9,51

818

6,92

22,

462

* 00

* 00

* 135

00

0 C

orpo

ratio

nsN

umbe

r of b

usin

esse

s....

......

......

......

...N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/ATo

tal r

ecei

pts.

......

......

......

......

......

......

..N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/ABu

sine

ss re

ceip

ts...

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Tota

l bus

ines

s de

duct

ions

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AC

osts

of g

oods

sol

d....

......

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/ASa

larie

s an

d w

ages

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Taxe

s pa

id...

......

......

......

......

......

......

....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Inte

rest

pai

d....

......

......

......

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AD

epre

ciat

ion.

......

......

......

......

......

......

...N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

et in

com

e (le

ss d

efic

it) [1

].....

......

......

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Net

inco

me.

......

......

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Def

icit.

......

......

......

......

......

......

......

......

..N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

C

cor

pora

tions

[2]

N

umbe

r of b

usin

esse

s....

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

T

otal

rece

ipts

......

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

B

usin

ess

rece

ipts

......

......

......

......

....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

T

otal

bus

ines

s de

duct

ions

......

......

...N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Cos

ts o

f goo

ds s

old.

......

......

......

......

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

S

alar

ies

and

wag

es...

......

......

......

....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

T

axes

pai

d....

......

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

In

tere

st p

aid.

......

......

......

......

......

......

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

D

epre

ciat

ion.

......

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N

et in

com

e (le

ss d

efic

it)...

......

......

...N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Net

inco

me.

......

......

......

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Def

icit.

......

......

......

......

......

......

......

....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Foot

note

s at

end

of t

able

.

Rel

igio

us, g

rant

mak

ing,

civ

ic, p

rofe

ssio

nal a

nd s

imila

r org

aniz

atio

ns

Form

of b

usin

ess,

item


95Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(210

)(2

11)

(212

)(2

13)

(214

)(2

15)

(216

)(2

17)

(218

)(2

19)

(220

)

S c

orpo

ratio

ns

Num

ber o

f bus

ines

ses.

......

......

......

. .N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Tot

al re

ceip

ts...

......

......

......

......

......

..N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Bus

ines

s re

ceip

ts...

......

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

C

osts

of g

oods

sol

d....

......

......

......

...N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Sal

arie

s an

d w

ages

......

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Tax

es p

aid.

......

......

......

......

......

......

..N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Inte

rest

pai

d....

......

......

......

......

......

...N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Dep

reci

atio

n....

......

......

......

......

......

..N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Tot

al n

et in

com

e (le

ss d

efic

it)...

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Net

inco

me.

......

......

......

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/A

Def

icit.

......

......

......

......

......

......

......

....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Par

tner

ship

sN

umbe

r of b

usin

esse

s....

......

......

......

.. .N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/ATo

tal r

ecei

pts.

......

......

......

......

......

......

..N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/ABu

sine

ss re

ceip

ts...

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Tota

l bus

ines

s de

duct

ions

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AC

osts

of g

oods

sol

d....

......

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/ASa

larie

s an

d w

ages

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Taxe

s pa

id...

......

......

......

......

......

......

....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Inte

rest

pai

d....

......

......

......

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AD

epre

ciat

ion.

......

......

......

......

......

......

...N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

et in

com

e (le

ss d

efic

it)...

......

......

......

.N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

et in

com

e....

......

......

......

......

......

......

..N

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AN

/AD

efic

it....

......

......

......

......

......

......

......

.....

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Non

farm

sol

e pr

oprie

tors

hips

Num

ber o

f bus

ines

ses.

......

......

......

......

268,

044

221,

313

45,8

21* 7

430

* 163

0* 4

00

0To

tal r

ecei

pts.

......

......

......

......

......

......

..3,

452,

032

1,38

4,23

81,

836,

876

* 89,

616

0* 1

25,2

520

* 16,

051

00

0Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

3,45

2,03

21,

384,

238

1,83

6,87

6* 8

9,61

60

* 125

,252

0* 1

6,05

10

00

Tota

l bus

ines

s de

duct

ions

......

......

......

.1,

421,

682

733,

311

582,

126

* 22,

648

0* 7

0,29

30

* 13,

304

00

0C

osts

of g

oods

sol

d....

......

......

......

......

.57

,764

16,0

2541

,739

00

* 00

* 00

00

Sala

ries

and

wag

es...

......

......

......

......

..29

,159

797

2,94

30

0* 1

6,98

60

* 8,4

330

00

Taxe

s pa

id...

......

......

......

......

......

......

....

14,6

604,

645

5,74

90

0* 1

,879

0* 2

,388

00

0In

tere

st p

aid.

......

......

......

......

......

......

....

20,3

2015

,897

4,40

9* 4

0* 0

0* 1

00

00

Dep

reci

atio

n....

......

......

......

......

......

......

75,7

7728

,046

45,6

38* 1

,240

0* 8

530

* 00

00

Net

inco

me

(less

def

icit)

......

......

......

....

2,03

0,35

065

0,92

61,

254,

750

* 66,

968

0* 5

4,95

90

* 2,7

460

00

Net

inco

me.

......

......

......

......

......

......

.....

2,21

9,86

783

7,84

81,

257,

212

* 66,

968

0* 5

4,95

90

* 2,8

810

00

Def

icit.

......

......

......

......

......

......

......

......

. .18

9,51

818

6,92

22,

462

00

* 00

* 135

00

0Fo

otno

tes

at e

nd o

f tab

le.

Rel

igio

us, g

rant

mak

ing,

civ

ic, p

rofe

ssio

nal a

nd s

imila

r org

aniz

atio

ns

Form

of b

usin

ess,

item


96 Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(221

)(2

22)

(223

)(2

24)

(225

)(2

26)

(227

)(2

28)

(229

)(2

30)

(231

) A

ll bu

sine

sses

Num

ber o

f bus

ines

ses.

......

......

......

..... .

261,

266

236,

084

21,5

40**

2,9

8018

037

120

** 9

3**

00

Tota

l rec

eipt

s....

......

......

......

......

......

.....

3,45

9,62

11,

086,

750

958,

370

** 5

34,9

4661

,679

355,

955

39,0

15**

422

,986

**0

0Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

3,45

5,49

51,

082,

623

958,

370

** 5

34,9

2761

,679

373,

955

39,0

15**

422

,986

**0

0To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

2,03

3,31

261

5,81

940

5,79

8**

280

,467

19,7

4330

7,90

716

,556

** 3

87,3

93**

00

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

644,

664

51,4

8111

0,78

8**

24,

694

675

215,

769

8,72

4**

230

,834

**0

0Sa

larie

s an

d w

ages

......

......

......

......

.....

86,5

765,

683

1,69

3**

54,

618

789

19,2

023,

135

** 1

,469

**0

0Ta

xes

paid

......

......

......

......

......

......

......

.28

,131

15,7

704,

200

** 3

,713

294

31,8

5928

2**

17

**0

0In

tere

st p

aid.

......

......

......

......

......

......

....

33,7

6618

,199

2,64

9**

10,

912

368

790

7**

842

**0

0D

epre

ciat

ion.

......

......

......

......

......

......

...10

5,62

638

,246

22,6

08**

22,

229

9,52

612

,854

96**

67

**0

0N

et in

com

e (le

ss d

efic

it)...

......

......

......

.1,

485,

163

523,

739

552,

614

** 2

54,4

6741

,936

48,9

5122

,459

** 3

5,59

7**

00

Net

inco

me.

......

......

......

......

......

......

.....

1,77

7,54

476

6,98

358

5,36

1**

260

,971

52,7

7252

,453

22,8

49**

36,

155

**0

0D

efic

it....

......

......

......

......

......

......

......

.....

292,

381

237,

244

32,7

47**

6,5

0310

,836

4,10

339

0**

558

**0

0 C

orpo

ratio

nsN

umbe

r of b

usin

esse

s....

......

......

......

...5,

473

4,37

384

1* 2

60**

0**

00

00

Tota

l rec

eipt

s....

......

......

......

......

......

.....

100,

264

18,1

0041

,928

* 40,

617

**0

**0

00

0Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

96,1

3813

,974

41,9

28* 4

0,59

9**

0**

00

00

Tota

l bus

ines

s de

duct

ions

......

......

......

.11

2,00

418

,456

47,1

99* 4

6,71

9**

0**

00

00

Cos

ts o

f goo

ds s

old.

......

......

......

......

....

24,1

394,

922

17,3

322,

187

**0

**0

00

0Sa

larie

s an

d w

ages

......

......

......

......

.....

18,7

371,

102

1,07

416

,575

**0

**0

00

0Ta

xes

paid

......

......

......

......

......

......

......

.7,

268

2,19

93,

784

* 1,2

90**

0**

00

00

Inte

rest

pai

d....

......

......

......

......

......

......

.7,

160

526

175

* 6,4

59**

0**

00

00

Dep

reci

atio

n....

......

......

......

......

......

......

7,94

54

1,43

5* 6

,506

**0

**0

00

0N

et in

com

e (le

ss d

efic

it) [1

].....

......

......

-11,

710

-326

-5,2

71-6

,113

**0

**0

00

0N

et in

com

e....

......

......

......

......

......

......

..11

,394

10,2

001,

194

0**

0--

00

00

Def

icit.

......

......

......

......

......

......

......

......

..23

,104

10,5

266,

465

6,11

3**

0**

00

00

C c

orpo

ratio

ns [2

]

Num

ber o

f bus

ines

ses.

......

......

......

..2,

864

1,76

484

1* 2

60**

0**

00

00

T

otal

rece

ipts

......

......

......

......

......

.....

89,3

367,

172

41,9

28* 4

0,61

7**

0**

00

00

B

usin

ess

rece

ipts

......

......

......

......

....

89,2

847,

120

41,9

28* 4

0,59

9**

0**

00

00

T

otal

bus

ines

s de

duct

ions

......

......

...10

4,48

410

,936

47,1

99* 4

6,71

9**

0**

00

00

C

osts

of g

oods

sol

d....

......

......

......

...23

,837

4,62

017

,332

2,18

7**

0**

00

00

S

alar

ies

and

wag

es...

......

......

......

....

18,7

241,

089

1,07

416

,575

**0

**0

00

0

Tax

es p

aid.

......

......

......

......

......

......

..5,

381

313

3,78

4* 1

,290

**0

**0

00

0

Inte

rest

pai

d....

......

......

......

......

......

.. .7,

160

526

175

* 6,4

59**

0**

00

00

D

epre

ciat

ion.

......

......

......

......

......

.....

7,94

54

1,43

5* 6

,506

**0

**0

00

0

Net

inco

me

(less

def

icit)

......

......

......

-15,

148

-3,7

64-5

,271

-6,1

13**

0**

00

00

N

et in

com

e....

......

......

......

......

......

....

1,47

928

51,

194

0**

0**

00

00

D

efic

it....

......

......

......

......

......

......

......

.16

,627

4,04

96,

465

6,11

3**

0**

00

00

Foot

note

s at

end

of t

able

.

Unc

lass

ified

indu

strie

s

Form

of b

usin

ess,

item


97

Tabl

e 1.

--Num

ber o

f Bus

ines

ses,

Bus

ines

s Re

ceip

ts, N

et In

com

e, D

efic

it, a

nd O

ther

Sel

ecte

d Ite

ms,

by

Form

of B

usin

ess,

Indu

stry

,an

d Bu

sine

ss R

ecei

pt S

ize,

Tax

Yea

r 200

3--C

ontin

ued

[All

figur

es a

re e

stim

ates

bas

ed o

n sa

mpl

es--m

oney

am

ount

s ar

e in

thou

sand

s of

dol

lars

]

Und

er$2

5,00

0$1

00,0

00$2

50,0

00$5

00,0

00$1

,000

,000

$2,5

00,0

00$5

,000

,000

$10,

000,

000

$50,

000,

000

Tota

l$2

5,00

0un

der

unde

run

der

unde

run

der

unde

run

der

unde

ror

$100

,000

$250

,000

$500

,000

$1,0

00,0

00$2

,500

,000

$5,0

00,0

00$1

0,00

0,00

0$5

0,00

0,00

0m

ore

(221

)(2

22)

(223

)(2

24)

(225

)(2

26)

(227

)(2

28)

(229

)(2

30)

(231

)

S c

orpo

ratio

ns

Num

ber o

f bus

ines

ses.

......

......

......

..* 2

,609

** 2

,609

00

**0

00

00

0

Tot

al re

ceip

ts...

......

......

......

......

......

..* 1

0,92

7**

10,

928

00

**0

00

00

0

Bus

ines

s re

ceip

ts...

......

......

......

......

.* 6

,855

** 6

,854

00

**0

00

00

0

Tot

al b

usin

ess

dedu

ctio

ns...

......

......

* 7,5

20**

7,5

200

0**

00

00

00

C

osts

of g

oods

sol

d....

......

......

......

...* 3

02**

302

00

**0

00

00

0

Sal

arie

s an

d w

ages

......

......

......

......

.* 1

3**

13

00

**0

00

00

0

Tax

es p

aid.

......

......

......

......

......

......

..* 1

,887

** 1

,886

00

**0

00

00

0

Inte

rest

pai

d....

......

......

......

......

......

...0

00

0**

00

00

00

D

epre

ciat

ion.

......

......

......

......

......

.....

00

00

**0

00

00

0

Tot

al n

et in

com

e (le

ss d

efic

it)...

......

.* 3

,438

** 3

,438

00

**0

00

00

0

Net

inco

me.

......

......

......

......

......

......

.* 9

,915

** 9

,915

00

**0

00

00

0

Def

icit.

......

......

......

......

......

......

......

....

* 6,4

77**

6,4

770

0**

00

00

00

Par

tner

ship

sN

umbe

r of b

usin

esse

s....

......

......

......

.. .2,

193

** 2

,045

****

0**

149

**0

00

0To

tal r

ecei

pts.

......

......

......

......

......

......

..* 2

48,2

78**

34,

380

****

0**

213

,597

**0

00

0Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

* 248

,278

** 3

4,38

0**

**0

** 2

31,5

97**

00

00

Tota

l bus

ines

s de

duct

ions

......

......

......

.* 2

75,5

39**

59,

910

****

0**

215

,630

**0

00

0C

osts

of g

oods

sol

d....

......

......

......

......

.* 1

62,9

09**

7,1

60**

**0

** 1

53,7

49**

00

00

Sala

ries

and

wag

es...

......

......

......

......

..* 1

5,91

2**

2,9

75**

**0

** 1

2,93

7**

00

00

Taxe

s pa

id...

......

......

......

......

......

......

....

* 3,5

78**

465

****

0**

31,

111

**0

00

0In

tere

st p

aid.

......

......

......

......

......

......

....

* 3,6

87**

3,2

33**

**0

** 4

54**

00

00

Dep

reci

atio

n....

......

......

......

......

......

......

* 13,

296

** 8

,417

****

0**

4,8

79**

00

00

Net

inco

me

(less

def

icit)

......

......

......

....

31,2

58**

26,

990

****

0**

-1,1

31**

00

00

Net

inco

me.

......

......

......

......

......

......

.....

* 58,

626

** 5

8,51

6**

**0

** 1

11**

00

00

Def

icit.

......

......

......

......

......

......

......

......

..* 2

7,36

8**

25,

526

****

0**

1,8

42**

00

00

Non

farm

sol

e pr

oprie

tors

hips

Num

ber o

f bus

ines

ses.

......

......

......

......

253,

600

229,

666

20,6

992,

719

180

222

* 20

** 9

3**

****

Tota

l rec

eipt

s....

......

......

......

......

......

.....

3,11

1,07

91,

034,

270

916,

443

494,

328

61,6

7914

2,35

8* 3

9,01

5**

422

,986

****

**Bu

sine

ss re

ceip

ts...

......

......

......

......

.....

3,11

1,07

91,

034,

270

916,

443

494,

328

61,6

7914

2,35

8* 3

9,01

5**

422

,986

****

**To

tal b

usin

ess

dedu

ctio

ns...

......

......

....

1,64

5,76

953

7,45

335

8,60

023

3,74

819

,743

92,2

77* 1

6,55

6**

387

,393

****

**C

osts

of g

oods

sol

d....

......

......

......

......

.45

7,61

639

,399

93,4

5622

,507

675

62,0

20* 8

,724

** 2

30,8

34**

****

Sala

ries

and

wag

es...

......

......

......

......

..51

,927

1,60

662

038

,043

789

6,26

5* 3

,135

** 1

,469

****

**Ta

xes

paid

......

......

......

......

......

......

......

.17

,285

13,1

0541

62,

423

294

748

* 282

** 1

7**

****

Inte

rest

pai

d....

......

......

......

......

......

......

.22

,919

14,4

402,

473

4,45

336

833

6* 7

** 8

42**

****

Dep

reci

atio

n....

......

......

......

......

......

......

84,3

8529

,825

21,1

7315

,723

9,52

67,

975

* 96

** 6

7**

****

Net

inco

me

(less

def

icit)

......

......

......

....

1,46

5,61

549

7,07

555

7,88

526

0,58

041

,936

50,0

82* 2

2,45

9**

35,

597

****

**N

et in

com

e....

......

......

......

......

......

......

..1,

707,

524

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98

Table 2.--Number of Businesses, Business Receipts, Net Income, and Deficit, by Form of Business and Industry, Tax Year 2003[All figures are estimates based on samples--money amounts are in thousands of dollars]

All Agriculture, WholesaleForm of business, item industries forestry, fishing, Mining Utilities Construction Manufacturing and

and hunting retail trade

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

All businessesNumber of businesses.......................... 27,486,691 529,134 185,670 20,523 3,307,858 630,668 3,850,633Business receipts................................. 21,860,208,610 151,841,844 255,788,731 674,145,932 1,496,771,435 5,725,056,979 6,384,353,521Net income (less deficit)....................... 1,353,802,118 2,407,442 30,950,024 -3,108,884 74,546,305 216,408,563 141,394,472Net income........................................... 1,953,107,513 14,064,288 42,777,160 20,257,259 101,400,252 328,324,064 201,795,455Deficit.................................................... 599,305,395 11,656,845 11,827,138 23,366,143 26,853,947 111,915,501 60,400,983

CorporationsNumber of businesses.......................... 5,401,237 143,019 30,252 8,504 676,120 281,239 975,011Business receipts................................. 18,264,393,898 113,828,382 178,319,223 521,884,927 1,128,834,453 5,194,506,715 5,601,105,942Net income (less deficit) [1].................. 822,095,800 2,038,464 11,523,401 -4,710,442 32,071,151 189,757,159 117,372,936Net income........................................... 1,215,465,963 6,892,206 18,061,973 14,483,083 50,482,555 287,766,996 163,010,916Deficit.................................................... 393,370,163 4,853,742 6,538,572 19,193,525 18,411,404 98,009,838 45,637,980

C corporations [2] Number of businesses...................... 2,059,631 62,014 13,560 5,572 227,571 131,433 407,827 Business receipts............................. 14,112,028,796 61,912,322 156,466,115 516,482,045 511,671,406 4,684,925,264 3,867,662,997 Net income (less deficit)................... 608,414,019 1,304,435 6,700,433 -4,923,188 6,364,037 164,986,680 68,643,431 Net income....................................... 938,934,425 3,118,749 12,560,125 14,125,843 16,589,062 255,796,379 103,747,733 Deficit................................................ 330,520,405 1,814,314 5,859,692 19,049,031 10,225,025 90,809,699 35,104,301

S corporations Number of businesses...................... 3,341,606 81,005 16,692 2,932 448,549 149,806 567,183 Business receipts............................. 4,152,365,102 51,916,059 21,853,108 5,402,882 617,163,047 509,581,451 1,733,442,944 Total net income (less deficit)........... 213,681,780 734,029 4,822,968 212,746 25,707,114 24,770,479 48,729,504 Net income....................................... 276,531,538 3,773,457 5,501,848 357,240 33,893,492 31,970,618 59,263,183 Deficit................................................ 62,849,757 3,039,428 678,880 144,494 8,186,379 7,200,139 10,533,678

PartnershipsNumber of businesses.......................... 2,375,375 121,878 28,060 2,491 140,495 40,347 171,019Business receipts................................. 2,545,612,266 22,572,188 69,336,092 152,019,084 192,116,585 508,521,897 567,930,417Net income (less deficit)....................... 301,398,218 -288,967 18,551,660 1,586,223 13,562,188 24,173,281 11,741,217Net income........................................... 468,552,382 5,193,172 22,994,866 5,718,204 18,465,140 37,246,971 18,730,174Deficit.................................................... 167,154,164 5,482,138 4,443,207 4,131,981 4,902,952 13,073,689 6,988,957

General [3] Number of businesses...................... 816,424 75,764 8,735 314 50,132 14,777 77,041 Business receipts............................. 442,179,126 4,071,848 19,494,777 13,334,344 42,019,775 121,891,705 60,024,908 Net income (less deficit)................... 96,065,103 1,040,539 2,547,519 533,756 3,519,967 9,563,428 2,847,659 Net income....................................... 117,314,992 2,788,509 5,168,008 971,260 4,373,013 10,639,341 3,650,359 Deficit................................................ 21,249,888 1,747,970 2,620,489 437,504 853,046 1,075,913 802,700

Limited [4] Number of businesses...................... 467,448 16,680 7,338 811 16,057 3,154 15,168 Business receipts............................. 961,741,295 4,454,655 22,135,951 71,700,290 45,792,851 146,333,390 258,638,069 Net income (less deficit)................... 141,039,905 -187,336 11,381,026 1,103,875 3,024,452 7,521,504 4,491,858 Net income....................................... 195,381,553 980,515 11,921,453 3,043,953 4,345,421 11,583,946 5,990,548 Deficit................................................ 54,341,648 1,167,851 540,427 1,940,079 1,320,969 4,062,441 1,498,690

LLC Number of businesses...................... 1,091,502 29,434 11,987 1,366 74,306 22,415 78,810 Business receipts............................. 1,141,691,845 14,045,685 27,705,363 66,984,449 104,303,959 240,296,802 249,267,439 Net income (less deficit)................... 64,293,209 -1,142,170 4,623,114 -51,408 7,017,769 7,088,349 4,401,700 Net income....................................... 155,855,837 1,424,147 5,905,405 1,702,990 9,746,706 15,023,684 9,089,267 Deficit................................................ 91,562,628 2,566,317 1,282,291 1,754,398 2,728,937 7,935,335 4,687,567Footnotes at end of table.


99

Table 2.--Number of Businesses, Business Receipts, Net Income, and Deficit, by Form of Business and Industry, Tax Year 2003--Continued[All figures are estimates based on samples--money amounts are in thousands of dollars]

All Agriculture, WholesaleForm of business, item industries forestry, fishing, Mining Utilities Construction Manufacturing and

and hunting retail trade

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

Nonfarm sole proprietorshipsNumber of businesses.......................... 19,710,079 264,237 127,358 9,528 2,491,243 309,082 2,704,603Business receipts................................. 1,050,202,446 15,441,274 8,133,416 241,921 175,820,397 22,028,367 215,317,162Net income (less deficit)....................... 230,308,100 657,945 874,963 15,335 28,912,966 2,478,123 12,280,319Net income........................................... 269,089,168 1,978,910 1,720,321 55,972 32,452,557 3,310,097 20,054,365Deficit.................................................... 38,781,068 1,320,965 845,359 40,637 3,539,591 831,974 7,774,046

LLC Number of businesses...................... 220,615 1,452 953 * 1,092 34,709 5,476 29,770 Business receipts............................. 55,626,849 411,850 291,325 * 8,464 10,324,863 1,868,780 13,468,731 Net income (less deficit)................... 3,847,617 -110,243 -54,547 * -32,918 783,671 -43,898 64,081 Net income....................................... 6,981,262 6,900 26,188 0 1,003,568 101,479 602,240 Deficit................................................ 3,133,644 117,143 80,735 * 32,918 219,897 145,377 538,159Footnotes at end of table.


100


AdministrativeTransportation Real estate Professional, Management and support

Form of business, item and Information Finance and and rental scientific, and of companies and wastewarehousing insurance and leasing technical (holding management and

services companies) remediationservices

(8) (9) (10) (11) (12) (13) (14)

All businessesNumber of businesses.......................... 1,157,385 418,593 1,152,778 2,732,833 3,664,009 68,466 2,167,766Business receipts................................. 675,634,067 991,077,842 1,805,236,503 359,909,904 1,031,721,446 199,549,758 457,901,591Net income (less deficit)....................... 12,428,339 639,804 429,312,025 92,824,040 115,188,751 103,217,571 24,369,573Net income........................................... 32,351,450 79,125,406 489,360,362 166,547,613 159,392,495 117,037,551 34,702,067Deficit.................................................... 19,923,111 78,485,602 60,048,336 73,723,573 44,203,745 13,819,980 10,332,493

CorporationsNumber of businesses.......................... 182,881 119,875 234,746 577,400 760,087 46,887 242,904Business receipts................................. 547,730,745 822,160,145 1,571,588,950 207,243,701 691,608,915 190,225,987 359,890,965Net income (less deficit) [1].................. 2,298,916 -2,476,691 307,492,541 15,848,129 12,328,234 95,340,541 8,315,732Net income........................................... 16,351,474 56,555,851 345,522,094 32,003,966 47,142,824 103,547,546 15,200,748Deficit.................................................... 14,052,558 59,032,542 38,029,552 16,155,837 34,814,590 8,207,005 6,885,016

C corporations [2] Number of businesses...................... 79,531 53,192 99,437 205,195 247,255 24,457 75,004 Business receipts............................. 417,608,316 768,643,126 1,482,340,405 122,966,867 412,315,156 183,988,389 215,600,323 Net income (less deficit)................... -540,253 -7,560,255 288,784,063 288,973 -14,318,641 89,275,321 389,973 Net income....................................... 10,816,202 49,273,299 324,427,226 10,472,395 14,918,139 95,233,256 5,579,343 Deficit................................................ 11,356,454 56,833,555 35,643,163 10,243,422 29,236,779 5,957,935 5,189,370

S corporations Number of businesses...................... 103,350 66,683 135,308 372,205 512,862 22,430 167,901 Business receipts............................. 130,122,429 53,517,018 89,248,546 84,276,834 279,293,759 6,237,598 144,290,643 Total net income (less deficit)........... 2,839,169 5,083,564 18,708,478 15,619,156 26,646,874 6,065,220 7,925,759 Net income....................................... 5,535,273 7,282,551 21,094,867 21,531,571 32,224,685 8,314,290 9,621,406 Deficit................................................ 2,696,104 2,198,987 2,386,389 5,912,415 5,577,811 2,249,070 1,695,647

PartnershipsNumber of businesses.......................... 29,886 31,804 258,990 1,081,354 151,076 21,579 43,647Business receipts................................. 69,760,872 161,757,098 169,280,457 89,976,350 211,608,743 9,323,771 51,337,496Net income (less deficit)....................... 1,916,066 1,197,837 105,560,735 51,427,498 50,787,128 7,877,030 3,042,348Net income........................................... 5,801,285 19,945,085 125,459,629 106,247,698 55,897,153 13,490,005 4,319,334Deficit.................................................... 3,885,219 18,747,248 19,898,894 54,820,200 5,110,025 5,612,975 1,276,985

General [3] Number of businesses...................... 8,050 10,896 92,031 312,833 49,802 3,314 18,870 Business receipts............................. 6,142,627 44,601,403 27,587,386 9,997,069 35,670,835 149,793 6,143,422 Net income (less deficit)................... 710,800 5,690,197 33,602,631 17,067,103 11,305,671 1,355,872 489,876 Net income....................................... 1,564,753 7,423,924 35,797,116 21,880,890 12,075,796 2,654,425 687,839 Deficit................................................ 853,953 1,733,728 2,194,485 4,813,787 770,125 1,298,553 197,963

Limited [4] Number of businesses...................... 3,581 3,260 84,841 254,215 20,935 7,694 3,265 Business receipts............................. 26,730,447 65,599,304 88,096,522 25,879,209 111,465,481 2,406,701 9,591,188 Net income (less deficit)................... 2,208,063 4,268,840 43,834,400 21,483,444 31,878,252 4,006,645 1,111,628 Net income....................................... 2,667,779 9,610,397 50,223,296 46,715,370 32,513,234 5,114,633 1,217,752 Deficit................................................ 459,716 5,341,557 6,388,895 25,231,925 634,982 1,107,988 106,124

LLC Number of businesses...................... 18,255 17,648 82,119 514,306 80,340 10,572 21,513 Business receipts............................. 36,887,797 51,556,391 53,596,549 54,100,072 64,472,427 6,767,277 35,602,886 Net income (less deficit)................... -1,002,796 -8,761,199 28,123,704 12,876,950 7,603,204 2,514,513 1,440,845 Net income....................................... 1,568,753 2,910,764 39,439,217 37,651,438 11,308,123 5,720,947 2,413,743 Deficit................................................ 2,571,550 11,671,963 11,315,513 24,774,488 3,704,919 3,206,434 972,898Footnotes at end of table.


101


AdministrativeTransportation Real estate Professional, Management and support

Form of business, item and Information Finance and and rental scientific, and of companies and wastewarehousing insurance and leasing technical (holding management and

services companies) remediationservices

(8) (9) (10) (11) (12) (13) (14)

Nonfarm sole proprietorshipsNumber of businesses.......................... 944,618 266,914 659,042 1,074,079 2,752,846 N/A 1,881,215Business receipts................................. 58,142,450 7,160,599 64,367,096 62,689,853 128,503,788 N/A 46,673,130Net income (less deficit)....................... 8,213,357 1,918,658 16,258,749 25,548,413 52,073,389 N/A 13,011,493Net income........................................... 10,198,691 2,624,470 18,378,639 28,295,949 56,352,518 N/A 15,181,985Deficit.................................................... 1,985,334 705,812 2,119,890 2,747,536 4,279,130 N/A 2,170,492

LLC Number of businesses...................... 9,301 5,502 8,997 16,224 53,244 N/A 13,591 Business receipts............................. 1,504,655 599,302 2,829,254 3,182,517 8,887,182 N/A 2,104,935 Net income (less deficit)................... -134,228 -73,016 334,418 211,876 1,590,581 N/A 167,920 Net income....................................... 84,087 87,984 498,073 561,141 1,977,208 N/A 251,280 Deficit................................................ 218,315 161,001 163,655 349,265 386,626 N/A 83,359Footnotes at end of table.


102


Religious,Health care Arts, Accommodation, grantmaking,

Form of business, item Educational and social entertainment, food services, Other civic, Unclassifiedservices assistance and recreation and drinking services professional, industries

places and similarorganizations

(15) (16) (17) (18) (19) (20) (21)

All businessesNumber of businesses......................... 505,675 2,171,551 1,251,886 754,984 2,386,970 268,044 261,266Business receipts................................. 37,960,187 694,182,606 140,583,700 518,920,010 252,665,029 3,452,032 3,455,495Net income (less deficit)....................... 3,511,410 72,473,587 5,140,677 8,068,873 20,514,033 2,030,350 1,485,163Net income........................................... 5,291,938 84,866,803 18,479,954 25,188,547 28,147,440 2,219,867 1,777,544Deficit................................................... 1,780,528 12,393,216 13,339,276 17,119,673 7,633,407 189,518 292,381

CorporationsNumber of businesses......................... 44,059 354,603 110,119 278,722 329,336 N/A 5,473Business receipts................................. 29,746,218 488,409,511 69,877,627 382,358,626 164,976,728 N/A 96,138Net income (less deficit) [1].................. 1,610,813 19,018,826 1,968,354 8,053,761 4,255,686 N/A -11,710Net income........................................... 2,493,048 25,869,227 5,820,018 16,142,808 8,107,237 N/A 11,394Deficit................................................... 882,235 6,850,401 3,851,664 8,089,047 3,851,551 N/A 23,104

C corporations [2] Number of businesses..................... 16,579 147,043 36,521 90,985 133,619 N/A 2,864 Business receipts............................. 17,598,844 338,928,048 36,590,380 236,077,728 80,161,781 N/A 89,284 Net income (less deficit)................... 697,617 3,775,836 -740,052 4,068,142 1,292,615 N/A -15,148 Net income....................................... 1,209,769 8,421,236 1,337,975 8,353,320 2,952,895 N/A 1,479 Deficit............................................... 512,152 4,645,400 2,078,027 4,285,179 1,660,280 N/A 16,627

S corporations Number of businesses..................... 27,480 207,560 73,598 187,737 195,716 N/A * 2,609 Business receipts............................. 12,147,374 149,481,463 33,287,246 146,280,899 84,814,947 N/A * 6,855 Total net income (less deficit).......... 913,197 15,242,990 2,708,406 3,985,619 2,963,070 N/A * 3,438 Net income....................................... 1,283,279 17,447,992 4,482,043 7,789,487 5,154,342 N/A * 9,915 Deficit............................................... 370,082 2,205,002 1,773,637 3,803,868 2,191,271 N/A * 6,477

PartnershipsNumber of businesses......................... 9,084 54,161 43,303 81,341 62,667 N/A 2,193Business receipts................................. 2,814,240 106,340,989 46,607,450 96,540,384 17,519,877 N/A * 248,278Net income (less deficit)....................... -59,054 13,629,891 -2,281,816 -1,363,512 307,205 N/A 31,258Net income........................................... 376,831 17,217,334 4,100,499 5,625,374 1,665,003 N/A * 58,626Deficit................................................... 435,885 3,587,443 6,382,314 6,988,885 1,357,798 N/A * 27,368

General [3] Number of businesses..................... 2,003 15,305 16,058 26,119 32,985 N/A * 1,397 Business receipts............................. 310,309 16,667,017 14,419,304 14,549,751 4,998,199 N/A * 104,652 Net income (less deficit)................... 43,259 3,999,585 815,902 701,593 254,808 N/A * -25,063 Net income....................................... 72,414 4,300,596 1,509,011 1,095,480 662,146 N/A * 111 Deficit............................................... 29,154 301,011 693,108 393,886 407,338 N/A * 25,174

Limited [4] Number of businesses..................... 817 8,540 4,874 12,347 3,821 N/A * 51 Business receipts............................. 496,240 37,579,288 11,847,360 30,938,549 2,055,799 N/A * 0 Net income (less deficit)................... -97,291 4,689,675 -407,778 510,679 159,541 N/A * 58,428 Net income....................................... 134,031 5,668,429 1,189,671 2,186,357 216,340 N/A * 58,428 Deficit............................................... 231,322 978,755 1,597,449 1,675,678 56,799 N/A * 0

LLC Number of businesses..................... 6,264 30,316 22,370 42,875 25,861 N/A * 746 Business receipts............................. 2,007,691 52,094,683 20,340,785 51,052,084 10,465,879 N/A * 143,626 Net income (less deficit)................... -5,022 4,940,631 -2,689,940 -2,575,784 -107,144 N/A * -2,107 Net income....................................... 170,387 7,248,309 1,401,817 2,343,537 786,516 N/A * 87 Deficit............................................... 175,409 2,307,678 4,091,756 4,919,321 893,661 N/A * 2,194Footnotes at end of table.


103


Religious,Health care Arts, Accommodation, grantmaking,

Form of business, item Educational and social entertainment, food services, Other civic, Unclassifiedservices assistance and recreation and drinking services professional, industries

places and similarorganizations

(15) (16) (17) (18) (19) (20) (21)

Nonfarm sole proprietorshipsNumber of businesses......................... 452,532 1,762,787 1,098,464 394,921 1,994,967 268,044 253,600Business receipts................................. 5,399,729 99,432,106 24,098,623 40,021,000 70,168,424 3,452,032 3,111,079Net income (less deficit)....................... 1,959,651 39,824,870 5,454,139 1,378,624 15,951,142 2,030,350 1,465,615Net income........................................... 2,422,059 41,780,242 8,559,437 3,420,365 18,375,200 2,219,867 1,707,524Deficit................................................... 462,408 1,955,372 3,105,298 2,041,741 2,424,058 189,518 241,909

LLC Number of businesses..................... 970 13,675 4,362 2,789 18,311 0 197 Business receipts............................. 141,835 4,642,459 1,306,276 2,082,274 1,962,381 0 9,766 Net income (less deficit)................... 22,871 1,174,980 17,267 -135,185 74,171 0 -10,184 Net income....................................... 25,947 1,322,337 183,005 55,865 188,842 0 5,117 Deficit............................................... 3,077 147,356 165,738 191,050 114,670 0 15,302N/A--Not applicable.

* Estimate should be used with caution because of the small number of sample returns on which it is based.[1] Total corporation "net income (less deficit)" includes "total net income (less deficit)" from S corporations and is more comprehensive than SOI generally publishes.[2] For this table, the data for C corporations also include 1120-RIC and 1120-REIT returns.[3] General partnerships include partnerships listed on the tax return as general, foreign, other, and blank.[4] Limited partnerships include domestic limited partnerships and domestic limited liability partnerships.NOTE: Detail may not add to totals because of rounding.Source: IRS, Statistics of Income Division, September 2006.

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