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Page 1: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

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Page 2: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

S 0 U R C i B 0 0 K

Statistics of Income

Sole Proprietorship Returns

1957-1984

This is the first edition of the Sole Proprietorship Source Book. Itcontains statistics on Number of Sole Proprietorships, Business Receipts,Depreciation, Taxes Paid Deduction, Interest Paid Deduction, Payroll, and NetIncome (Less Deficit), distributed by industry, for Tax Years 1957-1984.Subsequent years' data will be entered onto the Source Book tape file annuallyas they be come available. The printed publication will be updated every fiveyears.

This publication is a companion volume to the Statistics of IncomeDivision's Source Book, Partnership Returns, 1957-1983, Publication 1289(9/86) and Source Book, Statistics of Income, 1983 Corporation Income TaxReturns, Publication 1053 (Rev. 4/86)

This publication was prepared by Dorothea Riley under the direction of PeterSailer, Chief, Individual Special Projects Section, Individual StatisticsBranch. The data processing support was provided by Dennis Lakomy of the IRSData Center and Gloria Williams of the Individual Operations Section,Individual Statistics Branch. Many thanks to-Janet Barnhardt (formerly of theIndividual Special Projects Section) who provided the initial efforts ingathering data to produce this publication and to Ray Wolfe of the IndividualReturns Analysis Section who proofread this description and provided technicaladvice and assistance. Yvonne Frye provided the typing support.

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SOLE PROPRIETORSHIP SOURCE BOOK 1957-1984

CONTENTS

General Description of the Data .....................................Availability of Source Book.........

i ...............................Quality of Sole Proprietorship Identification .......................Definition of Terms ..................................................Industrial Classifications ..........................................Processing Changes ....................................... k ..........Management of the Sample ............................................Comparison of Standard Industrial Classification Codes and

Statistics of Income Industries ...................................General Notes .......................................................Selected Legislative Changes ........................................General Format ......................................................

INDUSTRY TABLES, 19S7-1984

U.S. Total (0120 - 9000) ............................................Agriculture, Forestry, and Fishing (0120 - 0900):

Farms ............

Agricultural services ............................................Forestry .........................................................Fishing, hunting, trapping and game propagation ..................

Mining (1000 - 1400):

Metal mining .....................................................Coal mining ......................................................Oil and gasextraction ...........................................Nonmetallic minerals, except fuel ................................

Construction (1510 - 1800):

General building contractors, except operative builders ..........Operative builders ...............................................General contractors other than building ..........................Special trade contractors ........................................

Manufacturing (2000 - 3980):Food and kindred products ........................................Textile mill products ............................................

Apparel and other textile products ...............................Lumber and wood products, except furniture .......................Furniture and fixtures ...........................................Printing, publishing, and allied industries ......................

Chemicals and allied products ....................................Leather and leather products .....................................Stone, clay, and glass products ...................................Primary metal industries .........................................Fabricated metal products ........................................

PAGE

10172133

34

35-4647-51

5253

54555657

5859

60-6162-71

i

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SOLE PROPRIETORSHIP SOURCE BOOK 1957-1984

Machinery, except electrical ..................................... 83Electrical and electronic equipment and supplies ................. 84Transportation equipment ......................................... 85Manufacturing industries not elsewhere classified ................ 86Manufacturing, not allocable ........

'*-**********:**-*****-87

Transportation, Communications, Electric, Gas, and SanitaryServices (4121 - 4950):

Local and interurban highway passenger transportation ............ 88-89

Trucking and warehousing ......................................... 90-91

Water transportation ............................................. 92

Transportation by air ............................................ 93

Transportation services .......................................... 94-96Communication ........ 97Electric and gas services ........................................ 98Sanitary services ................................................ 99

Wholesale Trade (5010 - 5199):Durables ......................................................... 100-106Nondurables ....................................... .............. 107-113

Retail Trade (5211 - 5997):Building materials, hardware, garden supply, and mobile home

dealers ........................................................ 114-118General merchandise stores ....................................... 119-120Food stores ....................................................... 121-127Automotive dealers and gasoline service stations ................. 128-135Apparel and acccessory stores .................................... 136-143Furniture, home furnishings, and equipment stores ................ 144-150Eating and drinking places ....................................... 151-152

Miscellaneous retail stores ...................................... 153-174

Retail trade, not allocable ...................................... 175

Wholesale and Retail Trade Not Allocable (5999) 176

Finance, Insurance and Real Estate (6000 - 6611):Banking and miscellaneous financei ............................... 177Credit agencies other than banks ................................. 179

Security brokers and dealers, except underwriting syndicates ..... 179Commodity contract brokers, exchanges, and services .............. 180

Insurance agents, brokers, and services .......................... 181Real estate ....................................................... 183-189

Services (7012 - 8999):Hotels. rooming houses, camps, and other lodging places .......... 190-195Personal services ................................................ 196-203Business services ............... : ................................ 204-209

Automotive repair and other services ............................. 210-214

Miscellaneous repair services .................................... 215-218

Notion pictures .................................................. 219-220

Amusement and recreation services, except motion pictures ........ 221-226

Health services .................................................. 227-237

Other services .................................................... 238-243

Nature of"Business Not Allocable (9000) ............................. 244

Tax Year 1957 and 1984 Schedules C and F ............................ 245-251

i i

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Number of Businesses & Business Heturns

Tax Years 1957 - 198413

12

I I

10

9

5

57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84

ReturnsTax Year

+ Businesses

NOTE: Roth number of businesses and number of business returns are limited to non-farm (Schedule C) establishments.

Data on number of returns with Schedule C attached are not available for Tax Years 1957 through 1962.

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-I-

SOLE PROPRIETORSHIP SOURCE BOOK,-1957 - 1984

GENERAL DESCRIPTION OF THE DATA

The Sole Proprietorship Historical Source Book provides key statisticsfrom nonfarm proprietorship returns (Form 1040, Schedule Q for Tax Years 1957through 1984 and from farm proprietorship returns (Form 1040, Schedule F) forTax Years 1957 through 1980. Each page contains statistics for a particularindustry. There are 210 industries at the minor level as defined by the 1981Statistics of Income (SOI) industrial classification. The accounting periodsof most returns included for a given year ran from January I to December 31,but a few non-calendar year returns are also included. The statistics for eachyear from 1957 through 1984 are shown on a separate line on the page for eachindustry. They were obtained by transcribing the information from the annualSOI publications containing sole proprietorship statistics.

The industrial classifications used for the Source Book tables matchedthose used during Tax Year 1981 SOI processing of sole proprietorshipreturns. For years in which the industrial classification differed from thoseused for 1981, the transcribed data were entered in the industryclassification in which the returns would have been classified if they hadbeen filed for Tax Year 1981. If no appropriate 1981 industry existed for agiven year, the line for that year is printed with dashes and the reader isreferred to the General Notes (pages 17-20) to determine where the data forthat industry are included.

Additional sole proprietorship statistics can be found in the variousStatistics of Income publications [I]. These publications contain moredetailed information than can be shown in the Sole Proprietorship HistoricalSource Book. The items for the Source.Book were chosen on the basis of theirimportance and availability.

The statistics presented in this report are estimates based on stratifiedprobability samples of unaudited Forms 1040, U.S. Individual Income TaxReturns [2]. Amended and tentative returns were excluded from sampling sincethe original and final returns, respectively, were subjected to sampling. Moredetailed information on the statistical samples appears below under "Manage-ment of the Sample".

AVAILABILITY OF SOURCE BOOK

The Internal Revenue Service (IRS) will furnish reproductions of the SoleProprietorship Historical Source Book. Each page contains data for an industrygroup (minor, major, division, or all industries). The complete Source Bookis made up of 244 pages, the description, a total (all industries) page, and apage for each of the 210 industries. Additional copies of this book are alsoavailable.

Cost Schedule

(1) Description (includes first 33 pages) $ 3S.00(2) Printed pages (all) $ 95.00(3) Magnetic tape $245.00

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

The above materials may be ordered from:

Director, Statistics of Income DivisionInternal Revenue Service D:R:S:I1111 Constitution Avenue, N.W.Washington, DC 20224

Payment for the data is required prior to shipment of all orderedma

'terials. Please make checks payable to Accounting Section, Internal Revenue

Service for all material. Requests for additional information on allmaterials should be sent to the Director, Statistics of Income Division, atthe address shown above or call the Individual Special Projects Section on(202) 376-0081.

QUALITY OF SOLE PROPRIETORSHIP IDENTIFICATION

The quality of identification of a sole proprietorship from tax returnswas not always precise. The taxpayer sometimes used Schedule C to reportemployee business expenses, partnership or other nonproprietorship activity,and conversely, sometimes used other parts of the return to report soleproprietorship activity. Generally, the taxpayer's Schedule C must haveindicated business activity undertaken for profit whether or not profit wasactually reported. For this reason, returns with schedules filed by ministersand public officers were rejected during statistical processing for purposesof this report. Also rejected were returns with schedules reporting onlytrustee's fees, director's fees, or royalties. On a joint return, if incomeexpenses from one business were divided between husband and wife on twoschedules, the schedules were combined and processed as one. These adjustmentswere made during statistical processing whenever possible; however, not allcases were identifiable. This may have resulted in the incorrect inclusion ofa small amount of nonproprietorship activity and the exclusion of somelegitimate sole proprietorship activity. One area that should be especiallynoted because of the extent of misreporting was door-to-door selling and theselling of merchandise at parties in private homes. Generally, such activitywas particularly hard to find, if indeed it was shown at all (3]. Excludedfrom the statistics were sole proprietorship activities reported on thereturns of the fiduciary agents of estates and trusts; however, very littlebusiness activity was involved on that category of return. For 1974, the mostrecent year for which these data were published, 33 thousand fiduciary incometax returns with sole proprietorship activity showed a gross profit (businessreceipts less cost of sales and operations) of $0.6 billion or 4.5 percent ofthe total for that year (4].

DEFINITION OF TERMS

Number of Businesses

Prior to 1981, the number of sole proprietorship businesses generallyrepresented the number of active businesses operated as sole proprietorshipsby individuals. However, there were statistical processing criteria thatcould have affected the counts. Prior to 1981, as many as 20 Schedules Cand 19 Schedules F, associated with the same Form 1040 were processed. Ifmore than 20 Schedules C (19 Schedules F) were f iled with one Form 1040, thedata for those in excess of 19 (18) were combined into one business. Thenumber of non-farm businesses (i.e., the number of Schedules C) is representedby the upper (cross-hatched) line in the chart on page iii.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

For Tax Year 1981 and more current years, data from schedules filed bythe same individual were combined in order to simplify statisticalprocessing. The "multiple businesses" reported on a return were allclassified into the industrial activity that was dominant, in terms of grossreceipts. Industry statistics are affected to the extent that "multiplebusinesses" may have reflected different business activities in years prior to1981. In effect, frequencies for 1981 and later years represent the number ofreturns with a business schedule attached. Total number of returns withSchedule C attached is shown in the lower line in the chart on page iii.

Business Receipts

Business receipts were gross receipts from sales and operations reducedby the cost of returned goods and allowances. They may have included exciseand sales taxes which were included in the sales price of the product; sometaxpayers reported receipts this way and deducted the taxes as expenses, whileothers reported their receipts after adjustment for any taxes.

Business receipts represented all income from the operation of thebusiness, including incidental income from such items as sales of scrap orcash rebates that corporations and partnerships generally included in "otherreceipts." Dividends, interest, rents, royalties, and other investment-typeincome were generally not included in sole proprietorship receipts, althoughrents or interest that were actually income from business operations weresometimes included (for example, rents received by real estate operators and.interest received by small loan companies).

Business receipts were sometimes classified into two components, "incomefrom sales and operations" and "other business income." "Income from salesand operations" comprised gross receipts or sales from the trade or business."Other business income," shown for nonfarm businesses only, included sales ofscrap, amounts recovered from bad debts, and interest, as well as other kindsof miscellaneous income incidental to operating a business.

Business receipts from farming generally excluded receipts from the saleof livestock held for draft, breeding, dairy, or sporting purposes. Incomefrom the sale of such cattle and horses held for at least 2 years and otherlivestock (except poultry) held for at least 1 year was reported by theproprietor as gain or loss from the sale or exchange of property, rather thanas business receipts.

Depreciation Deduction

The deduction. for depreciation permitted a reasonable allowance for theexhaustion, wear and tear, and obsolescence of business property in caseswhere the estimated useful life of the property exceeded one year. Adeduction for depreciation was not allowable on inventories or land (apartfrom the physical improvements or developments to it).

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Several methods of computation were used in determining the depreciationdeduction. The most common method was straight-line, whereby an equal amountis deducted in each year of the useful life of the asset. Accelerated methodsof depreciation were restricted for certain kinds of real property beginningwith 1969. See Statistics of Income--1969, Business Income Tax Returns for adiscussion of these restrictions.

In lieu of computing depreciation using separate useful lives for eachindividual asset, standard lives, based on groupings of assets according tothe industrial activities in which they were used, were issued in 1962 asguidelines for establishing the "reasonableness" of the depreciationdeduction. These "guideline lives" were modified for 1971 under the "classlife asset depreciation range" (CLADR) system. Under this system, thetaxpayer grouped assets of the same type acquired in the same year into one ormore "vintage" accounts and assigned each account a useful life chosen from apublished permissible range of lives. The range of useful lives was generallywithin 20 percent of the industry-grouped "guidelines lives" established underthe previous rules. Use of the 1971 rules did not have to be justified basedon past retirement and replacement practices. The only allowable depreciationmethods under the system were the straight-line, declining balance, and sum ofthe years-digits. Salvage value was not to be taken into account in computing

.depreciation, and no "vintage" account could be depreciated below a reasonablesalvage value. Under the CLADR system, depreciation of assets acquired priorto 1971 were depreciated under the revised rules, but no range of useful liveswas allowed.

Amounts shown as depreciation include any identifiable depreciationreported by the taxpayer as an operating or manufacturing cost. Also includedin the statistics are amounts deducted on leasehold improvements, patents, andcopyrights. Additional first-year (Internal Revenue Code Section 179)depreciation was included.

Taxes Paid Deduction

Taxes paid included the amounts reported as an ordinary and necessarybusiness deduction as well as identifiable amounts reported by the taxpayer aspart of the cost of sales and operations. Included among the deductible taxeswere State and local taxes paid or accrued during a year; social security andpayroll taxes; unemployment insurance taxes; import and tariff duties; andbusiness, license, and privilege taxes. Income and profits taxes paid toforeign countries or U.S. possessions were also deductible unless claimed as acredit against income tax. Not deductible were such taxes as Federal incometaxes and gift taxes. If the proprietor included in business receipts thesales taxes and excise and related taxes included in the sales price of theproducts, these taxes also were generally included in the statistics for thededuction for taxes paid.I

Interest Paid Deduction

Interest paid in connection with business indebtedness was deductible asan ordinary and necessary business expense. Included in the statistics wereamounts of interest paid on installment purchases if they were stated in thecontract, as well as certain unstated amounts under Code Section 483.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Payroll Deduction

The payroll deduction was computed during statistical processing. It wasthe sum of cost of labor reported as a cost of sales and operations andsalaries and wages (net of jobs and WIN tax credits) reported as a deductionitem. Various kinds of contract labor not actually representing payroll, suchas janitorial or secretarial services, were also included. Payments to ownerswere excluded.

Amounts of payroll were freguently included by taxpayers in other items,such as commissions. legal and professional fees, or repairs. Because of thedifficulty in identifying such amounts, they were shown In these tables asreported by the taxpayer. Thus the amount shown for payroll may be under-stated. On the other hand, overstatement of proxy payroll (defined as the sumof salaries and wages plus cost of labor in order to be consistent withdefinitions used for other studies) may have occurred due to the inclusionof payments for contract labor such as certain janitorial, secretarial, oragricultural employees not reportable on Forms 941/943 but deducted on thebusiness schedule, probably under cost of labor. For more detailed data onpayroll, conceptual limitations posed on it by slightly different terminologiesemployed across return forms, filing reguirements, etc., see Section VI, DataLimitations. 151

Met Income (Less Deficit)

Net income (less deficit) was the sum of net income (for businessesreporting profit) minus the sum of net deficit (for businesses reporting loss)

for all businesses within a particular industry or income classification. Net

income or loss for each business was the result of business receipts minus the

sum of cost of sales and operations and other business deductions.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

INDUSTRIAL-CLASSIFICATIONS

For Tax Year 1981 and more current years, proprietorship schedules in the

sample were examined during statistical processing, and each return was

assigned a single code classifying it by industry even though there may have

been business activity from several different sources. The information

considered was the description of the business activity and principal product

or service provided by the taxpayer, the sources of the taxpayer's income, and

the nature of the reported expenses. For tax years prior to 1981, the same

procedures were followed generally with respect to each Schedule C filed. [61

The industry classifications used were based on the 1972 Standard Industrial

Classification Manual (SIC), developed by the Office of Information and

Regulatory Affairs in the Office of Management and Budget.

The SIC industry classifications were sometimes consolidated or modified

because the information available from tax returns for determining business

activity was limited or because every industry was not well represented in the

statistical sample. Moreover, some industries are typically better represented

by one type of business than another; for example, sole proprietorships andpartnerships are more heavily involved than corporations in the trade and

service industries. In contrast, the manufacturing industries are more

heavily represented by the corporate type of business. Most industry groups

used in this report are equivalent to a two-, three-, or four-digit industrylevel in the SIC system. However, a few groups represent a more detailed

classfication than the four-digit level (for example, the SIC group, "Hotels,motels, and tourist courts" is divided into two groups in this report,"Hotels" and "Motels, motor hotels, and tourist courts").. A comparison of the

SIC groupings and the Statistics of Income industries is included in this book.

The Standard Industrial Classification Manual describes an"establishment" as an economic unit, generally at a single physical location,where business is conducted or where services or industrial operations are

performed. The definition of an establishment is not necessarily identicalwith the SOI definition of "a business," which may consist of one or more

"establishments" (7]. To illustrate, consider the barber shop which was two

different "businesses" for SOI purposes (i.e.. two self-employed barbers) in a

single "establishment" or the self-employed taxicab driver who has a

"business" for SOI purposes, but no "establishment" or fixed place of business

[8].

Among Government agencies using the "establishment" reporting unit

concept are the Bureau of Labor Statistics and the Bureau of Census [9). The

number of nonagricultural sole proprietorships reported in SOI and by theBureau of Labor Statistics (BLS) are compared below for 1981:

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Number of:Returns (SOI) .................... 9,584,790Establishments (BLS) ............. 7,097,000

The estimated number of sole proprietorships from Census and IRS are

presented below.

Number of:Businesses (SOI) ................. 4,854,198Establishments (Census) .......... 3,749,131

In both of the above comparisons the large discrepancies between SOI

figures and those of the other two agencies arise because of differences inthe scope of the statistics. The Bureau of Labor Statistics study included

only establishments owned by self-employed individuals which had employees,

whereas SOI included all sole proprietorships with and without employees. The

Census study was limited to establishments in the manufacturing, mining and

quarrying, construction, distributive trade, and selected service industries

which had employees. Also, the Census study only included those

establishments in existence as of a fixed date during the income year. SOI

statistics included businesses that were in existence at anytime during the

income year, and counted more than once if a business changed ownership one or

more times during the year.

PROCESSING CHANGES

The data for 1981 and later are not altogether comparable with data for

prior years because of changes in the way the data were processed. First,

data from Form 1040, Schedule F (Farm Income and Expenses) were not processed

for the SOI sole proprietorship statistics, beginning with Tax Year 1981.

The second processing change initiated for Tax Year 1981 and more currentyears involved presentation of the statistics. Simply stated, this processingchange, called dominant business processing, consolidated all proprietorshipactivity into one summary business per proprietor resulting in a one-to-onerelationship between the number of income tax returns and the number of

businesses. For returns with only one proprietorship schedule, (about 97percent of all returns), this relationship already existed and, for thesereturns, no change in processing occurred. For returns with multiplebusinesses,' all proprietorship data were combined into one proprietorshipsummary business bearing the industry designation of the proprietor's dominantbusiness, defined as the business with the largest amount of gross receipts.

A similar dominant or principal industrial activity scheme is used in both the

SOI corporation and partnership programs. Data from consolidated corporation

returns (as defined by law). and from partnership' returns are assigned to the

principal industry as indicated by the size of total receipts [6].

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

MANAGEMENT OF THE SAMPLE

While the sample was being selected, the selection process was monitoredby applying prescribed sampling rates for each stratum to the population countfor that stratum. A follow-up was required to reconcile differences betweenthe actual number of returns selected and the expected number.

In transcribing and tabulating the information from the returns in thesample, checks were imposed to improve the quality of the resulting estimates.Incorrect or missing entries were altered during statistical editing to makethem consistent with other entries on the return and accompanying schedules.Data were also adjusted during editing in an attempt to achieve consistentstatistical definitions.

Quality of the basic data abstracted at the processing centers wascontrolled by a number of techniques. Prior to tabulation, each return recordwas subjected to numerous computer tests to check for inconsistencies. Inaddition, the Statistics of Income Division in the National Office conductedan independent reprocessing of a small subsample of the returns as a furthercheck on field processing.

Finally, prior to publication, all statistics and tables were reviewedfor accuracy and reasonableness in light of provisions of the tax laws,taxpayer reporting variations and limitations, economic conditions,comparability with other statistical series, and statistical techniques usedin data processing.

Information on Sampling Variability

The statistics presented in these tables are based on samples and aretherefore subject to sampling variability. Those cells which containestimates based on fewer than 10 returns are marked with an asterisk M or,in the case of very small estimates, are not shown at all and replaced with an"A". Generally, these estimates can be expected to have a coefficient ofvariation (CV) in excess of 30 percent, at the 68 percent confidence level.In other words, one-third of the samples of this size drawn from the given.population would yield estimates that vary -from the true figure by more than30 percent. While a higher proportion of the non-footnoted figures should bewithin 30 percent of the true value, it is generally true that weightedfigures of less than 5,000 should be used with extreme caution.

Year-to-year comparability is affected by the method of assigningindustry codes as well as the fact that the returns were not stratified byindustry. In addition, beginning with 1981, whenever there were receipts frommore than one business reported on the return, only the industry code of thebusiness with the largest gross receipts was reflected in the tables. Thus,small variations in gross receipts for each business may cause a differentindustry code to be assigned from year to year. The comparability of the datais also affected by changes in law, rulings, and regulations (See pages21-32).

Details concerning confidence intervals, including the approximation ofcoefficients of variation (CV's) for combined sample estimates, may beobtained on request by writing to the Director, Statistics of Income Division,D:R:S, Internal Revenue Service, 1111 Constitution Ave., N.W., Washington,DC 20224.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

NOTES AND REFERENCES

(11 Sole proprietorship statistics were published annually for 19S7 through1976 in the Statistics of Income--Business Income Tax Returns reports. For1977 through 1981, sole proprietorship statistics were published in theStatistics of Income--Sole Proprietorship Returns reports. For 1982 andbeyond, sole proprietorship statistics. have been published in the Statisticsof Income Bulletins. Statistics for subsequent years will be added to theSource Book tape annually, and to the published tables every five years.

[21 Detailed descriptions of the sample for each year may be found in thecorresponding Statistics of Income--Indi vidual Income Tax Returns reports,since the same samples were used to produce the reports. Note that Forms1040A also were included in the sample, even though they did not contain soleproprietorship data. Also, farm (Schedule F) returns were stratifiedseparately for some tax years, even though no farm statistics for income yearsbeyond 1980 appear in this publication.

(3] See also the report "Income Tax Compliance Research Estimates for1973-1981," Internal Revenue Service, Research Division, July 1983 for otherareas characterized by misreporting and noncompliance with income tax laws.

(41 See Statistics of Income--1974, Fiduciary Income Tax Returns.

151 Greenia, Nick, Record Linkage Techniques, 1985, Publication 1299, Page285, Internal Revenue Service--1979 Proprietorship Employment and Payroll:Processing Methodology

[61 Wolfe, Raymond M., "Methodological Changes in the Statistics of IncomeSole Proprietorship Program- -Dominant Business Processing," SOI DivisionWorking Level Paper, Internal Revenue Service, July 1982.

[7) This is true especially for larger-size businesses. For smaller-sizebusinesses, the "business" unit often does coincide with the "establishment".

181 Double counting in SOI may also occur in the case of a business which issold during a tax year. The "establishment" remains intact, whereas the"business," for SOI purposes, becomes two businesses because each proprietorfiled a proprietorship schedule covering that portion of the year that he orshe owned the business.

[9) Bureau of Labor Statistics estimates are published in the annualEmployment and Earnings report. Census statistics are published every five,years in Enterprise Statistics--General Report of Industrial Organization.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

COMPARISON OF STANDARD INDUSTRIAL CLASSIFICATION CODES AND STATISTICS OFINCOME INDUSTRIES FOR SOLE PROPRIETORSHIPS, FORM 1040

Industrial classifications used for sole proprietorships are similar tothose used in the Statistics of Income, Partnership Returns and Statistics ofIncome, Corporation Returns reports. The major difference between partnershipand sole proprietorship industries is that the finance, insurance and real

.estate division for partnerships is more disaggregated due to heavier emphasison these industries in partnership tabulations. Corporation statistics areclassified by principal business activity using the Enterprise StandardIndustrial Classification (ESIC) which follows closely along the lines of theStandard Industrial Classification (SIC) system. "Not allocable"classifications were established for most Statistics of Income (SOI) majorindustry groups. Businesses designated as not allocable were those withactivities not represented by the existing codes within the SOI industrygroups or those with not enough information to classify.

Standard Industrial Statistics of Income description IndustrialClassification Codes Classification

for SoleProprietor-ship, 1981

AGRICULTURE, FORESTRY, AND FISHINGFarms

0111, 0112, 0115, 0116,0119, 0131-0134, 01390191 .................... Field crop ................................... 01200161 .................... Vegetable and melon .......................... 01600171-0175, 0179 ......... Fruit and tree nut ........................... 01700181, 0182, 0189 ........ Horticultural specialty ...................... 01800211 .................... Beef cattle feedlots ......................... 02110212 .................... Beef cattle, except feedlots ................. 02120213, 0214 .............. Hogs, sheep and goats ........................ 02150241 ..................... Dairy ........................................ 02400251-0254, 0259 ......... Poultry and eggs ... .......................... 02500219, 0291 .............. General livestock, except animal specialty ... 0260,0271, 0272, 0279 ........ Animal specialty ............................. 02700300 .................... Agricultural production, not allocable ....... 0300

Agricultural services0741, 0742 .............. Veterinary services .......................... 07400751, (part) ............ Livestock breeding ........................... 07530751 (part) ............. Animal services, except livestock

breeding and veterinary ..................... 07540781-0783 ............... Landscape and horticultural services ......... 07800711, 0721-0724, 0729,0761, 0762 ............... Miscellaneous agricultural services .......... 07900811, 0821, 0843, 0849,0851 .................... Forestry ....................................... 08000912, 0913, 0919, 0921,0971 .................... Fishing, hunting, and trapping and game

propagation ................................... 0900

MINING

Major group 10 (1011-1099). Metal mining ................................... 1000Major groups 11 and 12(1111-1213) ............... Coal mining .................................... 1150

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Standard Industrial Statistics of Income descri2tion IndustrialClassification Codes Classification

for SoleProprietor-ship, 1981

Major group 13 (1311-1389).. Oil and gas extraction ........................ 1300Major group 14 (1411-1499).. Nonmetallic minerals, except fuels ............ 1400

CONSTRUCTION

1510 ..................... General building contractors, exceptoperative builders ........................... 1510

1521 ..................... Single family houses ........................... 15311522 ..................... Residential buildings other than single family 15311531 ..................... Operative builders ............. ................ 15311541 ..................... Industrial buildings and warehouses ............ 15311542 ..................... General building contractors other than

building ...................................... 15311611 ..................... Highway and street construction except

elevated highways .......................... 16111622, 1623, 1629 .......... Heavy construction, not elsewhere classified. 1620

Special trade contractors1711 ..................... Plumbing, heating (except electric) air

condition .......... :*,****** ... ***''*** ... -1711

1721 ..................... Painting, paper hanging, and decorating ...... 17211731 ..................... Electrical work .............................. 17311741-1743 ................ Masonery, tile setting, stonework, and

plastering .................................. 17401751, 1752 ............... Carpentering and flooring ...................... 17501761 ..................... Roofing and sheet metal work................. 17611771 ..................... Concrete work ................................ 17711781 ..................... Water well drilling .......................... 17811791, 1793-1796, 1799 .... Miscellaneous special trade contractors ...... 1790

Contractors, not allocable ................... '1800r

MANUFACTURING

Major group 20 (2011-2099). Food and kindred products ...................... 2000Major group 22 (2211-2299). Textile mill products .......................... 2200Major group 23 (2311-2399). Apparel and other textile products ............. 2300Major group 24 (2411-2499). Lumber and wood product, except furniture ...... 2400Major group 25 (2511-2599). Furniture and fixtures ......................... 2500Major group 27 (2711-2799). Printing, publishing and allied industries ..... 2700Major group 28 (2811-2899). Chemicals and allied products .................. 2800Major group 31 (3111-3199). Leather and leather products ................... 3100Major group 32 (3211-3299). Stone, clay, and glass-products ................ 3200Major group 33 (3311-3399). Primary metal industries ....................... 3300Major group 34 (3411-3499). Fabricated metal products ...................... 3400Major group 35 (3511-3599). Machinery, except electrical ................... 3500Major group 36 (3611-3699). Electrical and electronic equipment ............ 3600Major group 37 (3711-3700). Transportation equipment ....................... 3700Major groups 21, 26, 29,30, 38, 39, (2111-2141,2611-2661, 2911-2999, 3011-3079, 3811-3873, 3911-3999).Nanufacturing industries, not elsewhere

classified ........*******1**--'-****-*

3970

Manufacturing, not allocable ................... 3980

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Standard Industrial Statistics of Income description IndustrialClassification Codes Classification

for SoleProprietor-ship, 1981

TRANSPORTATION, COMMUNICATIONS, ELECTRIC, GAS,AND SANITARY SERVICES

4121 ......................4111, 4119, 4131, 4141,4142, 4151, 4171, 4172 ....

4212-4214 .................4221, 4222, 4224-4226,4231 ......................

Major group 44 (4411-4469).Major group 45 (4511-4583).

Local and interurban passenger transitTaxicabs ..................................... 4121

Other local and interurban passengertransportation ... 4189

Trucking and warehousingTrucking, local and long distance ............ 4210

Public warehousing and motor freightterminals ...................................

Water transportation ...........................Transportation by air ..........................Transportation services

4722 ....................... Passenger transportation arrangement ........4723 ....................... Freight and cargo transportation arrangement4612, 4613, 4619, 4712, 47424743, 4782-4784, 4789 ...... Other transportation services ................Major group 48 (4811-4899). Communication ...................................4911, 4922-4925, 4931,4932, 4939, 4941, 4961,4971 ....................... Electric4952, 4953, 4959 ........... Sanitary

428944004500

47224723

47994800

and gas services ...................... 4900services .............................. 4950

WHOLESALE TRADEDurables

5012,-5014 ................. Motor vehicles and automotive equipment ...... 50105031, 5039 ................. Lumber and construction materials ............ 50305063-5065 .................. Electrical goods .................. 50605072, 5074, 5075, 5078 ..... Hardware, plumbing and heating equipment

and supplies ................................ 50705089 ....................... Farm and garden machinery and equipment ...... 5083

5081, 5082, 5084-5088 ...... Other machinery, equipment, and supplies ..... 5089

5021, 5023, 5041-5043,5051, 5052, 5093, 5094, Nondurables5099 ........................ Miscellaneous durable goods wholesalers ...... 5095

5122, 5161 ................. Drugs, nondurables, chemicals, andallied product .............................. 5129

5133, 5134, 5136, 5137,5139 .......................5141-5149 ..................5IS2, 5153, 5154, 5199 .....5181, 5182 .................5111-5113, 5171, 5172,5191, 5194, 5198, 5199 .....

Apparel, piece goods, and notions ............ 5130Groceries and related products ............... 5140

Farm product raw materials ................... 5150Alcoholic beverages ... 4 ...................... 5180

Miscellaneous nondurable goods wholesalers... 5195

Wholesale trade, not allocable ............... 5199

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957.- 1984

Standard Industrial Statistics of Income description IndustrialClassification Codes Classification

for SolePtoprietor-ship, 1981

RETAIL TRADE

Building materials, hardware, garden supply,and mobile home dealers

5221 ....................... Lumber and other building materials dealers..5231 ....................... Paint, glass, and wallpaper stores ...........5251 ....................... Hardware stores ..............................5261 ....................... Retail nurseries and garden supply stores ....5271 ....................... Mobile home dealers ...........................

General merchandise stores5331 ....................... Variety stores ...............................5311, 5399 ................. Miscellaneous general merchandise stores .....

Food stores5411 ....................... Grocery stores ...............................5422, 5423 ................. Meat and fish markets, including freezer

provisions ...................................5431 ....................... Fruit stores and vegetable markets ...........5441 ....................... Candy, nut, and confectionery stores .........5451 ....................... Dairy product stores .........................5462, 5463 ................. Retail bakeries ..............................5499 ........................ Miscellaneous food stores.

Automotive dealers and gasoline servicestations

5511 ....................... Motor vehicle dealers--new car dealers

5521 .......................5531 .......................15541 .......................5551 .......................5561 .......................5571 .......................5599 .......................

5611 .......................5621 .......................5631 .......................5641 ........................5651 .......................5661 .......................5681 .......................5699 .......................

(franchised) ................................Motor vehicle dealers--used cars, only .......Auto and home supply stores ...................Gasoline service stations ....................Boat dealers .................................Recreational vehicle dealers .................Motorcycle dealers ...........................Miscellaneous aircraft and automotivedealers .....................................

Apparel and accessory storesMen's and boys' clothing and furni.shing shopsWomen's ready-to-wear stores .................Women's accessory and specialty stores .......Children's and infant wear stores ............Family clothing stores .......................Shoe stores ..................................Furriers and fur shops .......................Apparel and accessory stores, not elsewhereclassified ..................................

Furniture and home-furnishings stores

5712 ....................... Furniture stores .............................5713 ....................... Floor covering stores ........................5714 ....................... Drapery, curtain, and upholstery stores ......5719 ....................... Home furnishings and equipment stores,

except appliance ............................

52115231525152615271

53315398

5411

542054315441545154605490

5521552155315541555155615571

5599

5611562156315641565156615681

5699

571257135714

5719

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 -.1984

Standard Industrial Statistics of Income description IndustrialClassification Codes Classification

for SoleProprietor-ship, 1981

5722 ....................... Household appliance stores ................... 57225732 ....................... Radio television stores ...................... 57325733 ....................... Music stores ................................. 5733

Eating and drinking places5812 ........................ Eating places (prepared foods) ............... 58125813 ....................... Drinking places (alcoholic beverages) ........ 5813

Miscellaneous retail stores5912 ....................... Drug stores and proprietary stores ........... 59125921 ....................... Liquor stores ................................ 59215931 ....................... Used merchandise stores ...................... 59315941 ....................... Sporting goods and bicycle shops ............. 59415942 ....................... Book stores .................................. 59425943 ....................... Stationery stores ............................ 59435944 ....................... Jewelry stores ............................... 59445945 ........................ Hobby, toy, and game shops ................... 59455946 ....................... Camera and photographic supply stores ........ 59465947 ....................... Gift, novelty, and souvneir shops ........... 59475948 ....................... Luggage and leather goods stores ............. 59485949 ....................... Sewing. needlework, and piece good stores .... 59495961 ....................... Mail order houses ............................ 59615962 ..... * .................. Merchandising machine operators .............. 59625963 ....................... Direct mailing establishments ................ 59635982 ....................... Fuel and ice dealers, except fuel oil

dealers and bottled gas dealers ............ 59825983 ....................... Fuel.oil dealers ................... 59835984 ....................... Liquified petroleum gas (bottled gas) dealers 59845992 ....................... Florists ..... 59925993 ....................... Cigar stores and stands

.....................5993

5994 ....................... News dealers and newsstands .................. 59945996 ....................... Miscellaneous retail stores not elsewhere

classified....**- ...

59965997 ....................... Retail trade, not allocable .................. 59975999 ...................... Wholesale and retail trade, not allocable .... 5999

FINANCE, INSURANCE, AND REAL ESTATE

Finance6022-6028, 6032-6034,6042, 6044, 6052, 6054,6055, 6059 ................. Banking and miscellaneous finance .............. 60006112, 6113, 6131, 6144,6145, 6146, 6149, 6153,6159, 6162, 6163 .......... Credit agencies other than banks ............... 6100

Security and commodity brokers, dealers,exchanges and services

6211 ...................... Security brokers, dealers, and flotationcompanies ................................... 6210

6221, 6231, 6281 ......... Commodity contracts brokers and dealers,security and commodity exchanges, andallied services ............................. 6299

6411 ...................... Insurance agents, brokers, and service ......... 6411

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Standard IndustrialClassification Codes

6512-6514 .................

6515, 6517, 6519 ..........6531 ......................6541 ......................6552 ......................6553 ......................6611 ......................

7011 (part) ...............

7011 (part) ...............7021 ......................

7032 ......................

7033 ......................7041 ......................

7215 ......................7211-7214, 7216-7219 ......

7221 ......................7231 ......................

7241 ......................

7251 ......................

7261 ......................7299 ......................

7311-7313, 7319 ...........

7341, 7342, 7349 ..........

7372, 7374, 7379 ..........7392 ......................

7394 ......................7321, 7331-7333, 7339,7351, 7361, 7362, 7369,

7391, 7393, 7395, 7396,

7397, 7399 ................

7512, 7513, 7519 ..........7523, 7525 ................7531 ......................7538 ......................7534, 7535, 7539 ..........

Statistics of Income description IndustrialClassificationfor SoleProprietor-ship, 1981

Real estateOperators (except developed) and lessorsof buildings ................................ 6511

Lessors of real property other than buildings 6520Real estate agents, brokers, and managers .... 6531Title abstract companies ..................... 6541Subdividers and developers, except cemeteries 6552Cemetery subdividers and developers .......... 6553Combined real estate, insurance, loans, lawoffices ..................................... 6611

SERVICES

Hotels, rooming houses, camping and otherlodging placesHotels ....................................... 7012Motels, motor hotels, and tourist courts ..... 7013Rooming and boarding houses .................. 7021Sporting and recreational camps .............. 71032Trailering parks and camp sites for transients 7033Organizational hotels and lodging houses,on a membership basis ....................... 7041

Personal servicesCoin-operated laundries and dry cleaning ..... 7215Laundry, dry cleaning, and garment servicesnot elsewhere classified .................... 7219

Photographic studios, portrait ............... 7221Beauty shops ................................. 7231Barber shops ................................. 7241Shoe repair shops, shoe shine parlors,and hat cleaning shops ...................... 7251

Funeral service and crematories .............. 7261Miscellaneous personal services .............. 7299

Business servicesAdvertising ................................. 7310Services to buildings ........

****''*****"*"7340

Computer and data processing services ........ 7370Consultants, Management and public relationsservices ........................ 7392

Equipment rental and leasing services ........ 7394

,Other business services ...................... 7398Automobile repair and other services

Automotive rentals and leasing without drivers 7510Automobile parking .......................... 7520Automobile top and body repair shops .......... 7531General automobile repair shops .............. 753RAutomotive repair shops, not elsewhereclassified, including tire retreadingand paint shops ............................. 7539

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Standard Industrial Statistics of Income descriptio!i IndustrialClassification Codes Classification

for SoleProprietor-ship, 1981

7542, 7549 ................ Automotive services, not elsewhereclassified ............ 7540

Miscellaneous repair services7622 ...................... Radio and Television (TV) repair shops ....... 76227623, 7629 ................ Electrical repair shops, except radio and TV. 76287641 ...................... Reupholstery and furniture repair ............ 76417631, 7692, 7694, 7699 .... Other miscellaneous repair shops ............. 7680

Motion pictures7813, 7814, 7819, 7823,7824, 7829 ................ Notion picture and video production,

distribution, and services .................. 7812

7832, 7833 ................ Motion picture theaters ..................... 7830Amusement and recreation services, exceptmotion pictures

7922, 7929 ................ Producers, orchestras, and entertainers ...... 79207932 ...................... Billiard and pool establishments ............. 79327933 ...................... Bowling alleys ............................... 79337941 ...................... Professional sports clubs and promoters ...... 79417948 ...................... Racing, including track operation ............ 79487911, 7992, 7993, 7996,7997, 7999 ................ Other amusement and recreation services,

not elsewhere classified .................... 7980Health services

8011 ...................... Offices of physicians and surgeons ........... 80118021 ...................... Offices of dentists and dental surgeons ...... 80218031 ...................... Offices of osteopathic physicians ............ 80318041 ...................... Offices of chiropractors ..................... 80418042 ...................... Offices of optometrists ...................... 80428049(part) ................ Registered and practical nurses .............. 80488051, 8059 ................ Nursing and personal care facilities ......... 80508062, 8063, 8069 .......... Hospitals .................................... 80608071 ...................... Medical laboratories ........... .............. 80718072 ...................... Dental laboratories .......................... 80728049 (part, 8081, 8091 .... Medical and health services not elsewhere

classified .................................. 8098Other services:

8111 ...................... Legal services ............................... 81118211, 8221, 8222, 8231,8241, 8243, 8244, 8249,8299 ...................... Educational services ......................... 82008911 ...................... Engineering, architectural and land survey-

ing services ................................ 89118931 (part) ............... Certified public accountants ................. 89328931 (part) ............... Other accounting, auditing, and bookkeeping

services .................. ;;*c,;;;:*:;** .... 89338999 ...................... Other services, not elsewhe 1 2fi d ..... 8999

9000 ..................... NATURE OF BUSINESS NOT ALLOCABLE ................. 9000

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

GENERAL NOTES

Listed below are 1981 industry codes,. and the years for which data werecombined in a different industry classification if the industry codes were notpresent or comparable to the 1981 industrial classifications:

1981 SOIIndustry

Code01200160

01700180

0211

0212

0215

0240

0250

0260

0270

030007400753

0754

0780

080009001000115015311611

162017111721

17311740

1750

1761

Year1981-1984 ..............1957-1962 ..............1963-1975 ..............1957-1962 ..............1957-1961 ..............1962-1971 ..............1957-1961 ..............1962-1975 ..............1957-1961 ..............1962-1975 ..............1957-1961 ......

-*

.

****1962-1975 ..............1957-1961 ..............1962-1975 ..............19,57-1961 ..............1962-1975 ..............1957-1961 ..............1966-1980 ..............

1957-1961 ..............1962-1967 ..............1957-1961 ..............1957-1959 ..............1957-1961 ..............1962-1975 ..............1957-1961 ..............1962-1966 ..............1957-1961 ..............1963-1966 ..............1958-1962 ..............1957-1961 ..............1957-1966 ..............1957-1966 ..............1957-1966 ..............1957-1966 ..............1967-1971 ..............1957-1967 ..............1957-1959 ..............1957-1959 ..............1960-1966 ..............1957-1959 ..............1957-1959 ..............1960-1966 ..............1957-1959 ..............1960-1966 ...............1957-1959 ..............1960-1966 ..............

NoteFarm data (Schedule F) not tabulatedIncluded in Industry Code 0120Included in Industry Code 0170Included in Industry Code 0120Included in Industry Code 0120Included in Industry Code 0300Included in Industry Code 0120Included in Industry Code 0300Included in Industry Code 0120Included in Industry Code 0300Included in Industry Code 0120Included in Industry Code 0300Included in Industry Code 0120Included in Industry Code 0300Included in Industry Code 0120Included in Industry Code 0300Included in Industry Code 0120General livestock, except animalspecialtyIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded inIncluded in

Industry Code 0120Industry Code 0300Industry Code 0120Industry Code 0120Industry Code 0120Industry Code 0790Industry Code 0120Industry Code 0790Industry Code 0120Industry Code 0740Industry Code 0790Industry Code 0790Industry Code 1400Industry Code 1400Industry Code 6511Industry Code.1510Industry Code 1620Industry Code 1510Industry Code 1510Industry Code 1510Industry Code 1790Industry Code 1510Industry Code 1510Industry Code 1790Industry Code 1510Industry Code 1790Industry Code 1510Industry Code 1790

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

IndustryCode Year Note1771 1957-1959 .............. Included in Industry Code 1510

1960-1966 .............. Included in Industry Code 17901781 1957-1959 .............. Included in Industry Code 1510

1960-1966 .............. Included in Industry Code 17902200 1959 ................... Included in Industry Code 23003100 1959 ................... Included in Industry Code 23003400 1959 ................... Included in Industry Code 33003600 1959 ................... Included in Industry Code 39703980 1957-1962 .............. Included in Industry Code 39704121 1957-1966 .............. Included in Industry Code 47994189 1957-1965 .............. Included in Industry Code 47994210 1957-1966 .............. Included in Industry Code 42894289 1957-1966 .............. Includes "trucking and warehousing"

1967-1983 .............. Public warehousing and motor freightterminals

4400 1957-1965 .............. Included in Industry Code 42894500 1957-1965 .............. Included in Industry Code 47994722 1957-1966 .............. Included in Industry Code 47994723 1957-1965 .............. Included in Industry Code 4799

1966-1971 .............. Included in Industry Code 47224900 1957-1966 .............. Included in Industry Code 4800

1966-1974 .............. Included in Industry Code 49504950 1957-1966 .............. Included in Industry Code 4800

1967-1974 .............. Included in Industry Code 49005010 1957 ................... Included in Industry Code 51995030 1957-1959 .............. Included in Industry Code 51995060 1957 & 1959 ............ Included in.Industry Code 51995070 1957 & 1959 ............ Included in Industry Code 51995083 1957-1971 .............. Included in Industry Code 50895089 1957 ................... Included in Industry Code 51995095 1957-1971 .............. Included in Industry Code 51995129 1957 & 1959 ............ Included in Industry Code 51995130 1957 .................... Included in Industry Code 51995180 1957-1959 .............. Included in Industry Code 51995195 1957-1981 .............. Included in Industry Code 51995199 1957-1971 .............. Wholesale trade not elsewhere

classified and wholesale tradenot allocable (5199) combined.

5231 1957-1976 .............. Included in Industry Code 52115261 1957-1962 .............. Included in Industry Code 52515271 1957-1971 .............. Included in Industry Code 55995331 1957-1971 .............. Included in Industry Code 53985411 1957 .................... Included in Industry Code 53985420 1957 ................... Included. in Industry Code'5398

1958-1966 .............. Included in Industry Code 54115431 1957 ................... Included in Industry Code 5398

1958-1966 ............... Included in Industry Code 54115441 1957 ................... Included in Industry Code 5398

1958-1966 .............. Included in Industry Code 54905451 1957 ................... Included in Industry Code 5398

1958-1976 .............. Included in Industry Code 54905460 1957 ................... Included in Industry Code 5398

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

IndustryCode Year5521 1957-1971 ..............5531 19S7-i962 ..............5551 1957-1966 ..............

1967-1976 ..............5561 1957-1966 ..............

1967-1976 ..............5571 .1957-1966 ..............

1967-1976 ..............5599 1957-1966 ..............5611 1957-1971 ..............S621 1957-1966 ..............5631 1957-1966 ..............

1967-1971 ..............5641 1957-1976 ..............5651 1957-1971 ..............5661 1957-1971 ..............5681 1957-1966 ..............

1967-1971 ..............5713 1957-1976 ....5714 1957-1976 ....5719 1957 _1966 ....5722 1957 _1966 ..............S732 1957-1971 ..............5733 1957-1966 ..............

1967-1971 ..............1972-1976 ..............

5813 1957-1966 ..............5941 1958-1959 ..............5942 1958-1971 ..............5943 1957-1971 ..............5945 1957-1971 ..............5946 1957-1971 ..............5947 1957-1971 ..............S948 1957-1971 ..............5949 1957-1971 ..............5961 1957-1966 ..............5962 1957-1966 ..............5963 1957-1966 ..............5982 1957-1959 ..............5983 1957-1959 ..............

1960-1976 ..............5984 1957-1959 ..............

1960-1976 ..............5993 1957 ...................

1958-1966 ..............5994 1972-1976 ..............5996 1957-1962 ..............6000 1957-1962 ..............6100 1957 ...................6299 1957-1964 ..............6511 1957 ...................6520 1957 ...................

1958-1962 ..............

NoteIncluded in Industry Code 5511Included in Industry Code 5511Included in Industry Code 5541Included in Industry Code 5599Included in Industry Code 5541Included in Industry Code 5599Included in Industry Code 5541Included in Industry Code 5599Included in Industry Code 5541Included in Industry Code 5699Included in Industry Code 5699Included in Industry Code 5699Included in Industry Code 5621Included in Industry Code 5699Included in Industry Code 5699Included in Industry Code 5699Included in Industry Code 5699Included in Industry Code 5621Included in Industry Code 5712Included in Industry Code 5712Included in Industry Code 5712Included in Industry Code 5712Included in Industry Code 5712Included in Industry Code 5712Included in Industry Code 5722Included in Industry Code 5732Included in Industry Code 5812Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5997Included in Industry Code 5982Included in Industry Code 5997Included in Industry Code 5982Included in Industry Code 5997Included in Industry Code 5994Included in Industry Code 5996Included in Industry Code 5997Included in Industry Code 6611Included in Industry Code 6611Included in Industry Code 6210Included in Industry Code 6531Included in Industry Code 6531Included in Industry Code 6511

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

IndustryCode Year6541 1957 ...................

1958-1966 ..............6552 1957 ...................6553 1957-1971 ..............7013 1957-1959 ..............7021 1957-1959 ..............

1963-1976 ..............7032 1957-1959 ..............

1960-1962 ..............1963-1971 ..............

7033 1957-1959 ..............1960-1962 ..............1963-1966 ..............

7041 1957-1959 ..............1960-1962 ..............

7215 1957-1966 ..............7241 1957-1966 ..............7251 1957-1959 ..............7340 1957-1959 ..............7370 1957-1966 ..............

1967-1971 ..............7392 1957-1966 ..............7394 1957-1971 ..............7510 1957 ...................

1958-1971 ..............7520 1957 ...................7531 1957-1966 ..............7539 1957-1966 ..............7540 1957 ...................7622 1957-1966 ..............7628 1957-1966 ..............7641 1957-1966 ..............7812 1957 & 1959 ............7830 1959 ...................7920 1957-1959 ..............

1960-1966 ..............7932 1957-1959 ..............

1960-1971 ..............7933 1957-1959 ..............7941 1957-1959 ..............7948 1957-1975 ..............8031 1957-1963 ..............8041 1957-1963 ..............8042 1957-1970 ..............8048 1957-1963,

1967 ...................8050 1957-1963 ..............

1964-1966 ..............8060 1957-1963 ..............8071 1957-1961 ..............8072 1957-1961 ..............8932 1957-1967 ..............

NoteIncluded in Industry.Code 6531Included in Industry Code 6552Included in Industry Code 6531Included in Industry Code 6552Included in Industry Code 7012Included in Industry Code 7012Included in Industry Code 7041Included in Industry Code 7012Included in Industry Code 7021Included in Industry Code 7041Included in Industry Code 7012Included in Industry Code 7021Included in Industry Code 7041Included in Industry Code 7012Included in Industry Code 7021Included in Industry Code 7219Included in Industry Code 7231Included in Industry Code 7299Included in Industry Code 7398Included in Industry Code 7398Included in Industry Code 7392Included in Industry Code 7398Included in Industry Code 7398Not tabulatedIncluded in Industry Code 7540Not tabulatedIncluded in Industry Code 7538Included in Industry Code 7538Not tabulatedIncluded in Industry Code 7680Included in Industry Code 7680Included in Industry Code 7680Included in Industry Code 7980Included in Industry Code 7980Included in Industry Code 7980Included in Industry Code 7933Included in Industry Code 7980Included in Industry Code 7933Included in Industry Code 7980Included in Industry Code 7980Included in Industry Code 7980Included in Industry Code 8098Included in Industry Code 8098Included in Industry Code 8098

Included in Industry Code 8098Included in Industry Code 8098Included in Industry Code 8060Included in Industry Code 8098Included in Industry Code 8098Included in Industry Code 8098Included in Industry Code 8933

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Industrial Classification For Sole Proprietorships, Form 10407

Rood'.

AGRICULTURE. FORESTRY, AND FISHING:

8.0d'. 8.0d'.

SERVICES (PERSONAL, PROFESSIONAL,AND BUSINESS SERVICES):

Hotels and other lodging places:Far.:

0120. Field crop, including grains and nongrainssuch W Corton, ptiamulti, lead com,wheat. tobacco, Irish potatom~ etc.

0160. Vegetables and melons, garden "vegetables such m sweer com, tomatoes,squash, etc.

0170. Fruit and tree nuts, including grapes,berries,

olives,mc.

0180- Ornamental Floriculture and nurseryproducts

0185- Food crops grown under cover, includinghydroponic

0211.Beefcatt

a0212- Basic ~e,lmdlopttsfeakdlotsan exce

02 15- Hogs'sheep. and goats0240- Diary0250- Poultry and eggs, including chickens,

ducks. pigeons, quail, etc.om- General Livestock. not specializing in any

om livestockcategory

0270- AN. specialty. including tur-lbearinganimals.pets, horses,

'"c'0280. Animal aquacufture. including fish.shellfish, "[tusks, frogs, etc.. producedwithin confined space

02W - Forest products, including foram nurun.as

and seed gathering extraction of pinegum,and

gathering of foram products

03M - Agricultural production, not specified

CONSTRUCTION:

1531- Operative builders (building for ownaccount)

General contractors:

1510. Residential building151 0. Nonresidential building1611 - Highway and street consmiction1620- Other heavy construction (pipe laying.

bridge consitruction, etc.

Building trade contractors, Includingrepaint:

1711- plumbing, heath1g, all co.d.,lonmgt72~ - Painiing and paper hanging173 Electrical work1740 Masonry, dry wall. stone, tile

1750- Carpentering and flooring1761 Roofing, swing and sheet metal177

1Concrete work1

790- Other building trade contractors,(excavation, glazing, etc.)

MANUFACTUR11, G. INCLUDING PRINTINGAND PUBLISHING:

2000-Food

products and beverages2200- Truall. mill p uctsZ300 - Apparel and other textile products3100- Leather footwear handbags, etc.2500- Furniture arid fixLre2400- Lumber and other wood products2700- Printing and publishing3970- Paperr and allied! products3200- Stone, clay, and glass products33DO - Primary metal Industries3400- Fabricated metal products3500 - Machinery and machin shops3600- Electric and electronic ~uipmem3970- Other manufacturing industries

MINING AND MINERAL EXTRACTION:

1000- Meel mining1150- Coal mining1

300- 00 and gas1

400- Quarrying and nonmetallic minang

AGRICULTURAL SERVICES, FORESTRY.FISHING:

0790- Crop stervitef;0740- Veterinary Services, including pets0753- Livestock brooding0754

Onimanimal serviceir

0790 Farm I'd" aridmanagenrim services

0760- Horticulture arid landscaping0800- Fonsury"'cars logging2400- Logging0910- Commercial fishing0971- Huntang and trappmg

WHOLESALE TRADE-5ELLING GOODS TOOTHER BUSINESSES, ETC.:

D-Ischlinery

qu, wc.:

Selling for your own account51:96-sioo- Agent or broker far bow firms - move Ulan

50% of gross sajes on commenoon

Nondurable goods. Including food, fiber,Chemicals, to.:

5199- S.MLq for your own,ia~SOF_ Agent or broker 1. other firms - more than

50% of gross Sailes on correntsmorn

RETAIL TRADE-SELLING GOODS TOINDIVIDUALS AND HOUSEHOLDS:

5963- Selling doOr-to-do0r, by telephone orparty plan, or from mobile unit

5961. Catalogor

mail order5912- Vencling machine selling

SellintFrom Store, Showroom, or OtherFixed ocallon:

Food, beverages. and drugs:

5812- Ewing places (meats and sinacks)5814- Catering saroces5813. Drinking Places, (alcoholic beverages)5411 ~ Grocery stones (general line)

5460- Bakeries selling at rated

5490- Other food Worm (meat, produce, candy,atc.)

5921- Liquor stores5912- Drug worm

Automotive and -lCe stations:

5511- New Ca, dealers (franchised)5521 ~ Used car dealers5599. Other automotive dealers (Motorcycles,

recreational vahiclesi)5531 - Tire. acC6SSqflG&, arid Paris5541 - Gasoline service stations

General merchandise, apparel, andfurniture:

5331 - Variety arm"5398- Other general merchandise stores5"1 - Shoe stores

5611 - Man's and boys'clothing worm

5621- Women's ready-to-weer worm5631 - Women's accessory and speciality mores

and furriers

5651- Family clothing stores5699. Other apparel and accessory stores5712- Furniture storm5732- TV. audio, and electronics5334- Computar, and software stores5722- Household appli a stores5719- Other home furnishing stores (china, floor

covsaings, drapes)5733- Musi and record worm

Building, hardware. and garden supply:

5212- Building materials fission,5231- Pairs. glass. and wallpaper storm5251- Hardware storm5261- Nurseries and garden supply stores

Other retail to,-:

5931 Used merchandise arid antique worm("cap[ used motor Vehicle parts)

5947 Gift. novelty. and souvenir shops5992- Florists

5944. Jewelry stores5941 - Sporting goods and bicycle shops

SS51 - Boat dealers

S945- Hobby. toy, and game shops

59" - Camara and photo supply mores

S996- Optical goods a""

5948. Luggage and leather goods stores

5942- Book wores, excluding newsstands5943- Stationery worm

5949- Fabric arid needlework stores5271 - Molode home dealers

5983-

Fuel

dealers(except gasoline)

5996- Other retail worm

FINANCE, INSURANCE, REAL ESTATE ANDRELATED SERVICES:

6531 - Real estate agents (brokers)6510 - Rea) mate property managers6552 Subdividers and developers. except

cemeteries6511 Operators arid lessors Of buildings,

L-Audirig,midential6520 Operators and lessom of other raw

Property6411 Insurance agents or brok6412 - Ott" nsuranc," man'liass6210 Security brokers and dealers6299 Commodity contracts brokers arid

dewers, and security and cominod4y,exchanges

62110 - Investment advisors and services6100 C-dit Institutions and mortgage bankers6541 TWO abstract Ott-6999 Other finance and real small

TRANSPORTATION, COMMUNICATIONS,PUBLIC UTILITIES, AND RELATEDSERVICES:

4121- T4

189. Bus and limotcurte transportatuarn

019. Other highway pamsengrar -Port-4210 - Trucking (excelot trash collection)421 5 Courear of package delivery senrucas4210 Public vairehausing4400 Water transportation4500

_W722 Travel agents arid tour operabors4799 Dow transporterict, services48M - Communication services,49W - Udlil incluiling dump% -plowing.

road clawmV etc.

7011- Hotela, morals, and tourist homes

7021: ROorrivig and boarding houswi

703

1

Camps and carriping parks

Laundry and claiming services:

7215- Coin-openeed laundries and dry clewing7219- Olhw laundry, dry clewing. and gairrem,

services7219- Carpet and upholstery clearriing7340- Janitorial and related swvicw; (building,

house, and window clearning)

Business andlor personalservic":

8111- Legal services (or Lawyers)7398- income tax preparation8721- Accounting anal bookkeeping8711- Engineening services8712- Architectural se-es;8713- Surveying services;:741 - Management se"icas,

743- Public relations8742- Consulting services7310- Advanimrig, except direct mail7398- Employinters agencies and personnel

supply7320- Consumer Credit reporting and collection

service7370- Mailing, reproduction, commercial an and

"oGraphy. and monographic services7370- Computer programming, processing, data

preparation, and related services7390- Computer repair. maintenance. and

leasing7394 Equipment rental and leasing (except

computer or automotive)7398- Invastigar" and protective services7398. Other business services

Personal services;

7231 - Be" shops (or beautician)7241. Barber shop (or barber)7221. Photographic studios (portrait, WC.)7261- Funeral santic- and Crenufform11351 - Child day car.8200. Teaching a tutairg8999 ~ Counseling (exceps health practitioners)7299- Minist;:m and chaplains7299 - Other monal services

Automotive sarmices:

7510- Automotive rental or leasing, without driver752D - Parking, except valet7538- Automotive repairs. ganaral arid

specialized75-40- Other automotive sarvim (,vash, towing,

etc.)

lill-fifinvousiapstir, a...PC opl.r.:

7622- TV and audio equipment repair7WO - Other electrical equipment repair7641. Reupholstery and furniture repair7680- Other equipment repair

Medical and health servic";

soft- Offices and clinics of medical doctors(MD'.)

8M1 - Offices; and clinics of dentist8031 - Osteopathic phymciarm and surgacris80441~ PodiatristsBoat - Chiropractors8042- Optometrists8048 - Registered and practical nursas8098- Other health practitioners8072- Medical

and deMal laboratoriesam- Nursing arid personal -0 facilities8098- Other health services

Amusement imcf,"readonal asurvii;as;

7991 Pl6irsical fitn"s liscilitift784

1

Video taps rental

7810. Motion picture and videc, production

78M - Motion picture and tape distribution and

alliod services

7830. Motion picture theaters7933. Bowling cent

7949. Professional sports arid facing. Including

promoters and managers

7220- Thewrical peationvens. musicians, agents.

MXIMM. arid FOWed services79W - Other amusearnent and recreational

services

9000- Unable to clawality

Department of TreasuryInternal Revenue Service

Statistics of Income Division

Document 6097 (Rev. io-N)

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

SELECTED LEGISLATIVE CHANGES

Shown below are legislative changes affecting sole proprietorship datafor Tax Years 1957 through 1983.

Year Effective Legislation Possible Impact on Data

1958 Technical Amendments The taxation of small businessesAct of 1958 was changed by allowing owners

of small businesses to incorpo-rate and still be taxed as in-dividuals under Subchapter S.

1958 Small Business Tax Provided an additional, elective,Revision Act of 1958 first-year deduction for depre-

ciation of new or used propertypurchased after December 31,1957.

1961 Public Law 86-564 Reduced the amount of grossincome attributable to miningand thus reduced the depletionallowable.

1963 Self-Employed Individual Clearing land for farming couldTax Retirement Act of be treated as deductible expenses1963 rather than as capital charges;

contributions to retirementplans were required for employ-ees with at least 3 years ofservice when owners set up re-tirement plans for themselves.

1964 Revenue Act of 1964 Difference between straight linedepreciation and accelerateddepreciation in the sale ofbuildings which resulted in gainno longer treated as capitalgain.

1965 Revenue Procedure 65-13 The limit on the amount of de-preciation claimed was increasedthereby reducing net profit.

1967 Public Law 89-809 Percentage depletion rates wereincreased for some minerals,thereby reducing net profit.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Year Effective Legislation Possible Impact on Data

1969-1970 Tax Reform Act of 1969 Limits were set on accelerateddepreciation of real property(land other than residentialrental property). These were150% of straight line for newproperty and 100% of straightline for used property. Depre-ciation on residential rentalproperty, limited to 200% ofstraight line, and that oncertain used residential rentalproperty was limited to 125% ofstraight line. These may havedecreased depreciation andincreased net profit. However,amortization could be accele-rated on low income rentalhousing, thereby reducing netprofit for Real Estate invest-ment.

Depreciation expenses for coalmine safety equipment and pol-.Vlution control facilities couldbe -transferred to amortization,but shorter asset lives meantreduction in net profit.

Net casualty and theft lossesbecame deductible from ordinarybusiness income, thus reducingnet profit after 1969.

After 1969, citrus grove

expenses on trees less than 4

years old had to be capitalized

instead of deducted from ordi-

nary income, thus increasing net

profit. This was one of the

first restrictions on tax

shelters in Agriculture.

Percentage depletion was reducedfor many minerals. The maximumrate for oil and gas was reducedfrom 15 to 22 percent. Thisincreased net profit in Mining.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Year Effective Legislation Possible Impact on Data

1969-1970 Tax Reform Act of Gains on the sale of livestock as1969 (continued) a result of depreciation (after

1969) were included in ordinaryincome thus increasing net pro-fit for Agriculture.

1971 Revenue Act of 1970 The tax credit for investment incertain depreciable businessproperty acquired after August15, 1971, or ordered after March21, 1971, was restored., itcovered primarily machinery andequipment, but it also includedlivestock other than horses, andassets accessory to a business,such as store counters. Theamount of the investment gual-ifying for the credit dependedon the useful life of theproperty. If the property had auseful life of 7 years or more,the entire investment qualified;if its life was 5 to 7 years,two-thirds qualified, if 3 to 5years, one-third qualified. Theactual credit allowed was 7percent (4 percent for publicutility property) of "qualifiedinvestment," limited to $25,000plus 50 percent of the excess oftax liability over $25,000.

1971 Revenue Act of 1970 Class life asset depreciationrange system was institutedallowing 20 percent change inassets lives from existingrules. Salvage value was lowerlimit of depreciation. Depre-ciation could increase thusreducing net profit.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Year Effective . Legislation Possible Impact on Data

1971 Revenue Act of 1970 Expenses on almond groves lessthan 4 years old had to be capi-talized instead of deducted fromordinary income, thus increasingnet profit in Agriculture.

Capital expenses on propertyused for training or child-carecenters could be amortized overa short 5-year period, thusreducing net profit.

1972 Revenue Act of 1971 A job development tax credit,known as the Work Incentive orWIN Credit was allowed fortaxable years beginning on orafter January 1, 1972. Employ-ers participating in the WINProgram were allowed a creditagainst their income tax lia-bility of 20 percent of thesalaries and wages paid toemployees participating in theFederal Work Incentive Program.

1973 Federal Unemployment The rate of Federal unemploymentTax Act (FUTA) of 1973 tax for 1973 was increased from

3.2 percent to 3.28 percent ofthe first $4,200 of wages paidto each employee during thecalendar year. This tax was im-posed solely on the employerthus increasing the taxes paidand reducing net profit.

1974 FUTA of 1974 This reversed FUTA of 1973 withrespect to the change above.

1975 Employee Retirement Additional requirements relatingIncome Security Act to the participation, vesting,(ERISA) of 1974 and funding of private pension

and employee benefit plans wereprovided. Payments by an em-ployer to an Individual Retire-ment Arrangement for its employ-ees were deductible.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Year Effective Legislation Possible Impact on Data

1975 Tax Reduction Act of Repealed the 22 percent depletion1975 allowance for foreign oil except

for small producers. The maxi-mum allowance was made 65 per-cent of net income in oil andits producing properties, beforedepletion (current year). Thesmall producer is one whoseproduction was limited to 2,000barrels of crude oil. Thislimitation was reduced 200 bar-rels a year until 1980. Thereduction in depletion claimedincreased net income from Min-ing, Oil and Gas.

Income tax regulations pursuantto Section 471 of the codecalled for the full absorptionmethod of inventory codting sothat indirect as well as directproduction costs were includedin inventory. To the extentthat indirect costs wereincluded in unsold inventory,net profit was increasedcompared to prior years, whensuch costs were charged off inthe current year.

1976 Tax Reform Act of 1976 Amortization of film productionand distribution costs wasrequired. This increased netprofit for Services compared toprior years, where cash methodaccounting permitted deductionof production costs from incomein current year.

Excess in accelerated depreci-ation over straight line on thesale of residential real estatewas recaptured by including itin net profit. Increased netprofit in Agriculture and RealEstate.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Year Effective Legislation Possible Impact on Data

1976 Tax Reform Act of Net deficit attributed to part-1976 (continued) ners in (1) farming (2) oil and

gas extraction (3) motion pic-ture production or distributionor (4) equipment leasing limitedto amount invested plus loanliability (recourse loans). "Atrisk" provisions increased netprofit in. Agriculture, Mining,and Services.

"At risk" limitation for amountspaid or incurred after 1975 forspecified activities such as theholding, producing, or distribu-tion of motion picture films ortelevision tapes and equipmentleasing was initiated which, ifa loss was incurred, would limitnet loss shown to zero.

Low-income rental housing amort-ization received a two yearextension (from January 1, 1976to January 1, 1978) of thespecial 60-month rapid amorti-zation rate for expendituresincurred to rehabilitate low-income rental housing. Also,the amount of rehabilitationexpenditures in computing amort-ization was increased from$15,000 to $20,000 per dwellingunit, thus potentially reducingnet profit.

Limit to additional first year

depreciation that could be

passed to partner set at

$2,000. This increased depre-

ciation expenses thus decreasing

net profit.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Year Effective Le&islation Possible Impact on Data

1976 Tax Reform Act of Restrictions on farming syndi-1976 (continued) cates:

Expenses for feed, seed andfetilizer could only be de-ducted for year in which theywere used; expenses of poul-try purchased for sale couldonly be deducted for year inwhich, sold; and, most costsof groves, orchards, or vine-yards had to be depreciated.

All of these changes tended toincrease net profit in Agricul-ture in this first year.

1977 Federal Unemployment Tax The rates for 1977 were increasedAct of 1977 from 3.28 percent to 3.4 percent

of the first $4,200 of wagespaid to an employee during thecalendar year.

1977 The Tax Reduction and.. Created a new credit against in-Simplification Act come tax which provided employ-of 1977 ers with a tax incentive to

create new jobs. For Tax Yearsbeginning in 1977, the jobscredit was 50 percent of theamount of which an employer'sFUTA wages (limited to $4,200per employee) paid duringCalendar Year 1977 exceed 102percent of FUTA wages (similarlylimited) paid during CalendarYear 1976. There was also anadditional 10 percent credit forhiring certain handicapped indi-viduals. There were certainlimitations to this credit.

1977 FUTA of 1977 Taxes paid increased from 3.2 to3.4 percent of salaries up to$4,200 per annum thus decreasingnet profit.

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SOLE PROPRIETORSHIP SOURCE BOOK,.1957-- 1984

Year Effective Legislation Possible,Impact on Data

1977 Federal Insurance Taxes paid increased by. .0585Contribution Act (FICA) time's the increase in FICA taxof 1977 base ($1,200), decreasing net

profit.

1977 Revenue Act of 1977 There was an allowance of an ad-ditional 2 cents a mile for thecost of operating a motor ve-hicle during the first 15,000miles, decreasing net profit.

1978 FUTA of 1978 The wage base subject to the3.41. unemployment tax wasincreased $1,800 for each em-ployee. Taxes paid increased

and net profit decreased.

The limit on the amount of netearnings subject to self-employ-ment tax was increased to$17,700 for 1978. The rateremained at 8.1 percent.

Business Energy investment Creditallowed businessmen who acquiredor constructed and put into ser-vice qualified- energy investmentproperty after September 30,1978 to claim a business energyinvestment credit in addition tothe regular investment credit ifthe property qualified for bothcredits. This credit was deter-mined separately from the regu-lar investment credit and waslimited to the amount of taxliability (except for solar orwind energy property on whichthe credit was refundable).

1978 FICA of 1978 The wage base subject to theFICA tax increased $1,200 andthe tax rate was increased foreach employee. Taxes paid in-creased and net profit decreased.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Year Effective Le&islation Possible Impact on Data

1979 Revenue Act of 1979 The "at risk" provisions of1976, which included four in-dustries, were revised so thatloss deductions in all indus-tries, except Real Estate, couldnot exceed in~e_stment plus loanliability. This tended toincrease net profit income inall industries except RealEstate.

Contribution to retirement planswere limited to 15% of compen-sation or $7,500 per employee.This may have increased-net. in-come by limiting deductions.

The limit on the amount of netearnings subject to self- em-ployment tax was $22,900 for1979 and $25,000 for 1980 andthe rate was 8.1 percent forboth years,

The "new jobs credit" for hiringnew employees, in effect for TaxYears 1977 and 1978, was re-placed for 1979 by a "targetedjobs credit" for hiring the hardcore unemployed and other groupswith special employment needs.This credit, which was elective,was limited to SO percent of thefirst $6,000 of FUTA wages paidby the employer during the em-ployee's first year of employ-ment, and on 25 percent of thewages for the second year ofemployment.

For Tax Year 1979, the invest-ment credit for purchases ofmachinery and equipment waslimited to the tax liabilityshown on the return or $25,000plus 601L of the tax liability inexcess of $25,000 (whichever wasless).

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Year Effective Legislation Possible Impact on Data

1980 FICA Tax Act of 1980 The FICA base was increased by$6,800 and the rate increasedslightly for each employee.This increased taxes and reducednet profit.

1981 Economic Recovery Tax For 1981, the investment tax cre-Act of 1981 dit was limited to the lesser of

income tax liability of $25,000,plus 80 percent of tax liabilityexceeding $25,000. This was anincrease from 70 percent allowedfor 1980.

For business years ending afterJuly 29, 1980, a taxpayer/soleproprietor could amortize cer-tain start-up costs incurred ifhe or she investigated, set up,or acquired a business. Thesestart-up costs could be amor-tized over a period of time thatwas not less than 60 months, be-ginning with the month the busi-ness started.

1981 Economic Recovery For income year 1981, a new Ac-Tax Act of 1981 celerated Cost Recovery System

was established which providedfor more rapid cost recovery.This resulted in increaseddepreciation and reduced netprofit.

1981 Internal Revenue Code For income year 1981, a new Ac-Section 168 celerated Cost Recovery System

(ACRS) replaced the Asset Depre-ciation Range (ADR) system.ACRs could be applied to mostdepreciable rent and personalproperty placed in service afterDecember 31, 1980. Businesseswith qualifying property wereallowed to deduct a part of thecost of the property each year.

,The ACRs applied acceleratedmethods of cost recovery overstatutory periods for both newand used property held for theproduction of income.

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SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

Year Effective Legislation Possible Impact on Data

1981 Internal Revenue Code Business Use of Home--TaxpayersSection 168 (continued) were permitted to have a princi-

pal place of business for eachtrade or business in which he orshe was engaged. However, thetaxpayer now had to meet speci-fic tests and the deduction waslimited based on the amount ofexpenses that were directly orindirectly accrued from thebusiness use of the home.

The limit on the amount of netearnings subject to self-employ-ment tax was $25,900 for 1980and $29,700 for 1981. The rateof tax increased from 8.10 per-cent in 1980 to 9.30 percent in1981.

1981 Economic Recovery Tax ERTA of 1981 included the Accele-Act of 1981 rated Cost Recovery System

(ACRS) for depreciating assetson an accelerated schedule. Inaddition to using ACRS, and inplace of the "additional first-year depreciation" allowed underprior law, part of the cost of aqualifying business asset couldbe treated as a current expense.The remaining cost of. the

'asset

was then depreciated in thesubsequent years. This pro-vision became effective for 1982because the amount that 'could betreated as current expense for1981 was zero.

1982 Tax Equity and Fiscal The amount of investment creditResponsibility Act of which could be claimed for any1980 (TEFRA) year was increased, resulting in

potentially increased net profit.

The targeted jobs credit, sche-duled to terminate at the end of1981, was extended for anotheryear, and changes were made tothe definitions of the targetedgroups to expand them. -

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SOLE PROPRIETORSHIP SOURCE BOOK.' 1957 - 1984

Year Effective Legislation Possible Impact on Data

1982 Tax Equity and Fiscal The maximum amount allowable forResponsibility Act of annual contributions to a self-1982 (TEFRA)(continued) employed retirement plan (Keogh)

was increased from the priormaximum contribution of $7,500.For 1982, it was the lesser of$15,000 or 15 percent of thetaxpayer's net self-employedearned income for owner-em-ployees subject to certainlimitations.

1983

1984

The allowable investment creditwas reduced slightly under 1983tax 1aw. As below, 10 percentof the value of qualified in-vestment property acquired andplaced in service in Tax Year1983 was allowed as an invest-ment credit. However, theamount of the credit claimed waslimited by the amount of taxliability after certain othertax credits, and was furtherlimited. as follows: if tax lia-bility exceeded $25,000, a cred-it could be claimed for $25,000plus 85 percent of tax liabilityover $25,000. This limit dif-fered from that of 1982 tax law,which allowed an investmentcredit of up to $25,000 plus 90percent of the tax liability inexcess of this amount.

The Tax Reform Act of The rules governing the calcula-1984 tion of the depreciation deduc-

tion was affected under the TaxReform Act of 1984. The ex-tension of the recovery periodfor real property placed intoservice after March 15, 1984under the Accelerated CostRecovery System (ACRS) wasextended from 15 to 18 years.

I

Other changes included a re-

duction in the maximum amountdeductible for depreciation ofpassenger automobiles and thelimitation on the amount whichcould be expensed currently.

Page 39: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

-33-

SOLE PROPRIETORSHIP SOURCE BOOK, 1957 - 1984

GENERAL FORKAT

Definitions for the data items shown in the Source Book tables were givenon earlier pages.

Footnotes in tables

A The number and amount for the column was subject to excessivesampling variability and therefore was suppressed.

B Less than $500.

The amount in the column is subject to excessive sampling variabilityand therefore should be used with caution.

- There is no amount shown in the column because the data for that yearwere not tabulated in the classification shown.

Page 40: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOK

ALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY: TOTAL, OF ALL INDUSTRIES, INDUSTRY CODE 0120 TO 9000

(All figures are estimates based on samples--money amounts are in thousands of dollars)

Number ofYear Businesses

(1)

1957 ...... 8,737,6651958 ...... 8,799,711

...... 9,142,3591960 ...... 9,089,9851961 ...... 9,241,7551962 ...... 9,182,5861963 ...... 9,135,9541964 ...... 9,192,7461965 ...... 9,078,4661966 ...... 9,086,7141967 ...... 9,126,0821968 ...... 9,211,6131969 ...... 9,429,8221970 ...... 9,399,6531971 ...... 9,744,6401972 ..... 10,172,7921973 ...... 10,64802021974 ...... 10,873,8221975 ..... 10,881,9691976 1.1,358,2351977 ..... 11,345,6161978 ...... 12,017,9531979 12,329,9821980 ..... 12,701,5971981 ...... 9,584,7901982 10,105,5151983 ..... 10,703,9211984 ...... 11,262,390

BusinessReceipts

(.2)

162,686,506163,398,989176,204,711171,257,205170,981,413178,420,483181,551,3051880737,610199,384,594207,446,686211,372,116222tlO5,222234,334,588237,726,748255,242,6622751993,721311,374,523328,262,352339,221,398374,960,465393,871,922443,354,851487,807,384505,884,882427,063,055433,664,897465,168,637516,036,944

Depreciation

(3)

6,693,8786,913,892

6,912,0887,2OOt7607,338,4327,58Ot2877.937t3078t313,7138P753,0599,050,0689,685,92710,049,83310,541,292119601,45513,335,85214,662920015,815,14417,381,2851.8,299,28021,206,67424,170,60225,796,18315,854,51319,121,55922,069,53023P900,034

Taxes Paid

CO.

5,027,1725,229,00950724,44769212,1166,791,6497,033,9127,435,3308,287,9608,582,20690364,2459,903,005.10,102,8346,661,0547,747,540

InterestPaid

(5)

3,433,2483,81897914,219,7704,669,1895,426,9196,24594627,255,9048,438,8739,042,180

10,869,97613,629,18416,241,7879,052933810914394899,925,74611,025,276

Payroll(.6 ~ '

21,702,57922,291,586229764979823,937,75125,206,85225,324,395269449,55327,628,61630,009,05330,733,40033,064,06635,536,96036,395,66840,576,84942,366,14941,985,96439,672,457411827,76041,536,37147,695,007

Net IncomeLess Deficit

(7)

200220,17120,777,78921,516,87621,067,09022,696,99023,894978123,770,52825,555,83727,887,417309030,19530,407,57231,870,53533,867,53733,214,73734,450,03839,113,22046,673,06345,855,02344,611,26049,500,18851,388,97159,027,28660,758,78955,449,98751,071,628501,573,16360,359,15370,766,610

Page 41: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRYs 1957-1984

INDUSTRY NAME AND CODE: FIELD CROP 0120

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19571958195919601961196219631964196519661967196819691970197119721973197419751976197719781979195019ai190219!!31984

NUMBER OF BUSINESS INTERESTBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL

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

3t343t2243,374*4833,386PS803,358P6153,3624511,280,251lsl7lp3O31,15409131,113)479

1111312851120OPS2311188,8531,11590791,040~5261,061,4761,26SP4351,388,1911,334t4211,40SP7301,268#888liq3lj6361,337,958IP3090126

229:416,43824,673*S9426,279p3612S,S29,41926,290,6189,543,1029,489,1329,468,73S.9,69S,907l0v226,99310,596tl2810,980,91211,092,001Ilt339,22112,280,32214,109,63S21,643,63430,013,177288809,12030,632,33827,533,38835..366tS4636,924,07541,883,693

2,846,1262#987,430

3)031,3551*216,2181,219,806 -1#256,178 -1#34S,923 -1,365,134 -1~459,154l*S86,896 -

loSS3,954 537,241IP616,S38 534,09721694,399 6010771,869,409 675)2702,641,670 8270143j490iq53 941o2103,732,948 961,8764p221,149 1*039,7484t214,789 1,092j6115,252,656 1)378,3636*309t980 1,279,7255o961,219 1,368,880

- 7899303- .755,023- 773PO47- 782,088

62S,243 816,498666j469 837P941726s899 797,944793#894 8239795

1,030030 1,007j2192#413sS80 lt461#8491,642,290 19756j919lo937,852 1,463,8802)113)752 1,319,4022192otl92 1,678,2743,139t959 1,569,89849328t284 1,794*008

NET INCOMELESS DEFICIT

(7)

39232,6433,762,7152,646j9S22P736s5303051)1921,860s3841,915s6751,8532396IP829,0702,047,0251,953,329lt7050471,82S,7211,650,6011*8S3,3492i842PS49So92SP4317,679jS94S,487~S975,593,3193k32212854,733,8044,674,4013,571,124

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301 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED OEDUCTIONS9 AND NET INCOME LESS DEFICITs BY INOUSTRYt 19S7-1984

INDUSTRY NAME AND CODE: VEGETABLE AND MELON 0160

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

195729581959196029611962196319641965196619671968196919701971197219731974197S1976197719781979198019811982ige31984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

70#927 1*291#426 133t427 49#839 729789 2500284 30,14854#970 19372o7S7 13497tg 49P611 S3P391 2S9,139 8404130#166 lt6162292 237s408 42*486 1109S37 346,234 31,04145*617 2slS8062 2OSt660 64*081 140,48S 274v891 6,S8961#785 2,679,434 220v448 74#976 1269986 293jSSO IOOPS17

Page 43: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

301 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES; BUSINESS RECEIPTSo

SELECTED DEDUCTIONS9 AND MET INCOME LESS DEFICITs BY INDUSTRY, 19S7-1984

INDUSTRY NAME AND CODE: FRUIT AND TREE NUT 0170

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19571958195919601961196219631964196S1966196719681969197019711972197319741975197619771978197919801981198219831984

NUMBER OFBUSINESSES

(1)

BUSINESSRECEIPTS DEPRECIATION

(2) (3)TAXES PAID

(4)

INTERESTPAID(5)

NET INCOMEPAYROLL LESS DEFICIT

(6) (7)

1449065147,857138J905lq9s6S5lft3020139,942150j699128,69613SP722132,52416S,721168,230IS9,63092*32895,17190s63S79o6S489,164

19405P935ls698*796laS30s38SIP945#7221#76698441*907*2821,97860201,943s6132,130,0002,349,0863,757,8203,806,4223,786,0601,622,30S2,SS7,0849,330,2742,405,0652,43SP023

14totOO152,984167#509190sS3117502618loS16220,349211,053228086S247,491303,1893299994387,036213P71S2810921266,6e8262t2672739990

108v483103050220,803127PS83137,751146P4531702380100#4791589478

93 j 83Sgzoaag

.103*434

101*398105,273110#747116v778138,455146088169o885116,969172,581IS4046188004212#726

385,319447,189421,042460,065465,081448,761436,929458,911663,368624,770730,601327,916503,890379,3494249463507v908

122,017195,537129,631170,228129,488136,371

90,73054,632

A205,734554,424620#759200#277-35,119163p2352099694179022-78t360

Page 44: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

301 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED 6EDUCTIONSs AND NET INCOME LESS DEFICITv BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE: HORTICULTURAL SPECIALTY 0180

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957-1958-

1959 -

1960 - - -1961 - - -1962 - - - - - - -1963 - - - - - - -1964 - - - - - - -196S - - - - - - -

1966 - - - - - - -

1967 - - - - -1968 - - - - -1969 -1970 -

1971 - - - - - - - 00

1972 16P650 3569608 19,641 14000 69061 72,317 52#2141973 16P453 436,302 36PE36 14P426 17P210 96P849 42067

1974 22o356 406*197 31,404 13P461 6P149 64,822 21,6411975 189091 416,442 279594 10,796 OP507 66*484 2Om5731976 18,884 9069721 67o7ll 289617 53,449 214,238 1,8321977 21,987 864olOS 419257 191529 13,245 ISOP256 llIP6631978 150887 321,139 34040 10,622 8P647 67PI71 -6401979 .15,060 30IP639 30P146 12,626 209701 60,784 -698801920 17#516 611055 30,657 17,857 389497 123t899 60s2341981198219831984

Page 45: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS# AND MET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: BEEF CATTLE FEEDLOTS 0211

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957195819591960i961196219631964196519661967i96819691970

.197119721973197419751976 21927 5730122 llpl33 4,7751977 6,644 11050,818 23,097 4o2901978 7s376 823,614 9o485 3#9881979 26850 1,028,466 19*979 490261980 109257 1,602t234 S4PB14 6o4531981 -

198219831984

l6v456 12,127 -33,01330*058 10,278 -59,183220127 6j351 -27,62930,162 11,477 -9,321

134,042 58,42S -919303

Page 46: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICITP BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE: BEEF CATTLE, EXCEPT FEEDLOTS 0212

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19S7195819591960196119621963 - -

1964 - -

196S - - -

1966 - - -1967 - - -

1968 - - -

1969 - - -

1970 - - -

1971 - - -

2972 - - -

1973 -1974

-197S- -

1976 7589549 130809326 IP517P402 3999044 1,08102S S211098 -119029100

1977 6689492 14#313938S 1,429*977 366021 1,008,645 488,804 -118220009,

1978 6719812 17#772sO94 IS68510ts 396s176 1,219P403 54S,84S -3S8tS92

1979 661086 l3o595014 2*230068 447,476 1#768PS32 679,092 -587#854

1980 6599923 199981s318 2P068PS29 372,249 198819480 572t2S7 -2,106o508

1981 - - -

198219831984

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SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY9 19S7-1984

INDUSTRY NAME AND CODE: HOGS9 SHEEPP AND GOATS 021S

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - - - - -1958 - - - - - -1959 - - - - - -1960 - - - - - -

1961 - - - - - -

1962 - - - - -

1963 - -1964 - -19651966 - -1967 - -1968 - -1969 - -

1970 - -

1971 - - 4~b1972 - -1973 - -

1974-1975-

1976 2689930 7s853*290 710,889 148,994 3859140 240,473 S64,0131977 243,4S9 6,415,165 757v864 139,329 381P930 222~646 130,1171978 2479565 6#958052 786,678 106,110 3929642 1429581 S34,1261979 241,994 6,841,245 813,508 1409493 523,110 170P772 -223t53C1980 2S3,718 6oS67#83S 7649912 104,789 602012 144*450 -523,8631981 - - - - -

198219831961',

Page 48: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: DAIRY FARMS 0240

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

195719981959 - -1960 - -1961 - -1962 - -19631964

-1965-1966 -1967 - - -1968 - - -1969 - - -1970 - - -1971 - - -1972 - - -1973 - - -1974 - - -197S

- - - - - -1976 2349391 11,9919797 19361,SSS 280,875 654,032 6949849 1,333t8521977 202,972 9,331,329 1*166tS65 254,208 660,689 562,731 763t8931978 165,628 9100sisoo 1*178,036 183,594 S96,956 499,726 976,7431979 174,331 11,342PIS3 19550,645 222,217 914,410 612,958 1907797721980 174005 11*4S2*010 IPS579806 207,181 1,110,867 661,016 768,4121981198219831984

Page 49: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSt AND MET INCOME LESS DEFICIT, BY INDUSTRYs 1957-1984

INDUSTRY NAME AND CODE: POULTRY AND EGGS 0250

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - -1958 - - - -1959 - - - -1960 - - - -1961 - - - -1962196319641965 - -1966 - -1967 - -1968 - -1969 - -1970 -1971 -

1972 -

1973 -

1974-1975-

1976 65s075 29453054 242,325 38o770 87,244 138,545 1499236

1977 SO,390 1,995,65S 211o571 37P,300 95034 126,242 84,9331978 S8P172 2,195,126 2SS,938 25,144 1269891 118,823 60,0071979 42P89S 1,935,831 169s895 21059 102,710 97,466 92*6891980 43#028 1,6599879 206,253 25#363 134,458 142,601 -36,560

1981 - - - - - - -

1982 - - - - -

1983 - - - - -

1984 - - - - -

Page 50: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

YEAR

195719so195919601961196219631964196519661967196819691970197119721973197"t1975197619771978197919801981198219831984

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY* 19S7-1984

INDUSTRY NAME AND CODE: GENERAL LIVESTOCK# EXCEPT ANIMAL SPECIALTY 0260

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTERESTBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL

(1) (2) (3) (4) (s) . (6)

lt6419685 IS,904,S93 lj666,SSb1,6S2,319 169363,916 1,68690291,S879786 IS,6889653 IP721,681l#S99*873 17*591068 IP826OS3ItS68s862 201195,372 Es014,281IPS30,686 19*745,240 2PI23,08219470s833 21,143,282 2,191,6451,5249155 23#610p237 2,466p968 712P4131,511,425 24,926PES1 2#606P864 760o5371PS14,841 25,353,936 2,722PO72 831,6971,499,890 3OP845,S44 2#9619987 820,5991,472,562 35,589t296 3P285045 79293041#32lo283 28041096 3#100P715 646,7971,3S9,779 31,105,481 3o472,9SI 789,494

68,216 ItS9S,706 123,290 22,37870P103 2,444#478 172,023 37,01397P157 3p732,485 231,120 S9,31879,924 49166,480 276PO31 44,0258SPS79 39978,456 249PS22 399983

824,266907,354903,238879,989

1055038 1039,576lt2O8,387 1,070,6401,303,115 19076t381lt475o623 lt266t3121,622,488 1924302519601,750 1#074,7751015,265 1,367t228

89,70S 420S7108,688 72,87S160,162 81,S57250tSIS 74921525309S 54,022

MET INCOMELESS DEFICIT

(7)

1,346t771752s001662,524

1,490,34019912,0261*3909655lo431,89611842~592ljl89#902

637,06719839,6432,419,249-1,165,957

-360,258-244t619-145,418-37#952

-231t593-359#073

Page 51: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSESt BUSINESS RECEIPTS#

SELECTED DEDUCTIONS# AND NET INCOME LESS DEFICITP BY INDUSTRYb 1957-1984

INDUSTRY MAKE AND CODE, ANIMAL SPECIALTY 0270

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 -19se

-2959-1960 - -1961 - -1962 - -1963 - -196 It - - -19651966 - -

19iE7 519288 238PI34 38#81S 32PO42 -729977196S 57#303 21S,539 48,926 34)147 -103,0181969 520022 154P460 43,056 S,823 7o930 22049 _102psas2970 53'soo 193*010 469026 SP146 l0v432 23P481 -105#9581971 60,678 253,805 S29786 9)013 12#264 24v727 -1060621972 61,471 317il4l 58v441 9#453 130512 32s762 -93,3871973 70,062 3S4#022 580022 7087 l5s469 31,021 -119,7351974 74,724 495s624 102s542 10,SS6 27,209 sils9i -138PS931975 54#705 424slS9 86,483 14,464 32s296 58,985 -173P6521976 75IS69 503*063 104#661 13,985 16P612 65#087 -236o7101977 97t24S 836,OS7 1449407 ISP789 42#789 76,262 -369tO991978 900853 S30,643 147#f+90 21#032 53)253 47,312 -411v4431979 93#486 S93#257 156,73S ls'.928 SSPS99 4SP366 -377,816

1960 83,610 858,845 197,798 ES,070 101s760 8Oo87O -439#3431981 - - - -

19891983

Page 52: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITo BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE: FARMS NOT ALLOCABLE 0300

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

i957195819591960196119621963196,t19651966196719681969197019711972197319741975197619771978197919so1981198219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

397,326 to863v766 293,933 - - 157o3772qopqo9 19025079 127#328 - - -40~659239o434 889p6ll 122#433 - - - -71,413211002 790,785 .103,302 - - 142*440 63,097198P868 9S5,894 122o764 - - 131P792 -46,0461909886 789,417 119,367 - - 112V228 -42,786173,963 770,442 117,076 - - 1319312 -4S,44717397S7 778,349 124,302 51,476 43t647 113,151 -999751153,164 742,481 117,827 46,777 43s954 132,240 -111P866186#680 894o72S 125,756 53,S38 54o35S 119#129 -91P64623S,170 660,372 133tS28 S2,74S S2P870 56m164 -149#199212v816 808,045 148,602 50,922 91PO73 42,608 -2099691203,372 606,686 134#777 48,229 609493 53,464 -157o5271959767 72S,39S 149,989 64,359 96o816 64007 -199p730157#447 709,643 137,33S 73sSO2 89o66S 71#130 -1459438IS1#489 664023 179PS3S S3,027 9Sv70l 69,57S -312005202077 lj072,S32 223,132 73,821 106#389 58,431 -16SP214211PS24 846,202 215,753 73t497 107P324 43PI26 -363,994.1829947 9699087 2S7,532 84,141 12S#621 69P617 -362,SO9

Page 53: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-1984

~INDUSTRY NAME.AND CODE: VETERINARY SERVICES 0740

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

195719581959 - -1960 12P269 259,454 - 9393091961 11006 229,693 12,364 - 80v6051962 12P670 316,029 ISP233 - - 11199671963 9v676 273,330 13,077 - - 98*9021964 11P462 324,128 l5t639 - - - 113P9931965 12PO82 368,985 209373 - - 510899 13691281966 l3s903 413,320 .190818 - - 60PS23 159PI481967 13,641 372,795 16,323 - - 56,234 140#2451968 149S20 479,953 22,272 - - 70,246 176,7201969 17,455 553,452 24,572 12,146 79400 8lo483 21299761970 l3o631 572,276 25m210 l3s146 9,356 950214 214#3981971 17)010 600,139 25,646 l4o206 9,302 97,178 221:6871972 12,063 259411 13PS39 11,2S4 90,308 202 87S1973 10j673 596,707 21o771 12)573 8,530 99)858 228,0451974 13#9S3 690,386 31,254 15,334 13,59S 107PS15 247,091197S 14,871 972,580 42,913 22t338 24o590 164t851 306,9471976 13P099 791,933 33,348 21,409 21P956 136,668 261,4461977 159635 984,825 43,033 26,079 36,968 1429321 338'2541978 16PI24 1,001,861 46*132 27,29S 28t648 166,014 311:2901979 16,151 lpO86,731 44P787 24,089 29j478 1639364 312#0321980 11,770 94S,591 49,606 21,999 29t729 151,522 297pS181981 13,279 1,084,543 SOP7S8 21,089 29,777 166,665 30812841982. 16,857 1#71S,807 129,784 38018 99t458 292,667 358P9901983 18D140 1,601,194 1079464 - 45,664 246,795 364,96019sq 16b367 1,542,876 109,685 56PI66 308m774 324o601

Page 54: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONSt AND MET INCOME LESS DEFICITs BY INDUSTRYs 1957-1984

INDUSTRY NAME AND CODE: LIVESTOCK BREEDING 07S3

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - -19se - - -19S9 - - -1960 - - - -1961 - - - - - - -1962 - - - - - - -1963 - - - - - - -1964 - - - - - - -196S - - - - - - -1966 - - - - -1967 - -1968 - -1969 -1970 - -

1971 - - - 4::b1972 - - - 00

1973 - - -1974 - - -197S - - -1976 131848 68,784 10,036 862 2poll S38 -2SI46S1977 8P416 67,OS3 111083 2v716 11843 23,033 -24,3381978 l4v709 50,616 18PS38 602 S,361 4p4S6 -67oS411979 109159 98,618 13POS4 11019 Ss064 lo490 -22t2721980 119123 87t3S9 149736 603 3p4SO 29287 -39,0491981 13*071 201,092 20,857 1,377 5,069 7,010 -33,7391982 14057 76,201 21P721 2,079 3,897 1,663 -78*6731983 13,OS6 69,604 17,680 - 4,423 Zt107 -76,0001984 10,572 129,663 40,S54 7,268 2,S77 -111024

Page 55: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

YEAR

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSt

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: ANIMAL SERVICESo EXCEPT LIVESTOCK BREEDING AND VETERINARY 0754

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT(1) (2) (3) (4) (s) (6) (7)

1957 - -1958 - -1959 - -1960 - -1961 - -1962 - -1963 - -1964 - -1965 -29661967 23#310 4200071968 31#82S 50490131969 26,30S 490,9631970 38,613 438s8671971 43#305 62918S31972, 47,165 333,0221973 54t263 433,5261974 SS,087 350,4521975 69,789 449,8471976 42,612 472,2411977 46,442 636#8351978 47,998 S49,8241979 SZIS38 637,7641960 SS,207 605,7421981 43,824 783o9251982 6112ss 21130P9841983 S4sSS3 1,2S4,77319811f 64o34S 19849,085

20~282 - - 38,965 -1,19321*001 489466 -53423s104 7P44S 5,0S6 51,047 1#87126,846 6s052 7t337 38,097 -30,57136,060 8~333 10,380 S3t533 -38,92231,199 6,889 6,297 44,615 -21t36439P724 21,752 7,923 74P524 -39,704419703 9,332 15,533 53PS52 -70,64369j585 99980 12,481 64PI36 -138,45947,094 11,263 7,898 819908 -45,08048,895 13PZ47 10,999 $9,434 -19,002ss~863 129905 13j,324 89o357 -49,75970,901 120983 33058 83p7SO -74s52l82$210 10,123 20,091 66,607 -86,91376,462 819,05 26P344 54PSS4 -1040022

136#701 16,703 4SP330 101s752 -76*61986PI87 - 5SP154 60,794 -191388

143,275 42j454 113#218 -26,016

Page 56: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS9

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRYt 1957-1984

INDUSTRY NAME AND CODE: LANDSCAPE AND HORTICULTURAL SERVICES 0780

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195919601961 -1962 43,291 409P672 2S,4381963 -

1964-196S-

1966 -

1967 S7,S34 S63,887 4EP3891968 S1,492 S6S,197 32PS171969 S7,2S4 670,549 37t1461970 5892so 765093 47~5761971 S8,467 714PS05 4790551972 66,2SS 895,847 6392411973 70,9S4 1,043,977 64s60S1974 67o772 1042,030 59#4S31975 75,668 19179v721 72o4O31976 8Oj593 1022s217 74s1301977 62,047 1,426,OS2 93o9871978 86o726 1,832085 13196951979 840092 IP665o935 111*5271980 96,436 lo82OP176 15794241981 91,265 19969p434 1SIP3431982 91,492 EtZSIP839 178PO731983 124,48S 3,741,931 291,0961984 124,711 3,871,420 319,3S6

98,494

110s451 15695861302320 145,507

17,894 S,226 ISSs976 17S,14319.421 7,289 1S8,434 182,704ISP835 7,21S 1379703 192 24622,181 8t879 184t820 229:18626198s 8,87S 212P421 242,80225PS71 8o248 193#04S 236t37732,164 11#137 229#972 278,91428v642 13,S43 160P077 263o7923S,18S 18000 249052 349,11737,69S 26,908 347#277 399ol4l35,419 24P779 2699393 32S~53042P770 4S,S43 2S3,259 324p7983Sv834 40,191 280,930 361,22741P787 2S9OS4 430,838 318,260

79v313 3S7,842 39St16061t410 4969382 4S2,9S1

Page 57: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS9

SELECTED DEDUCTIONS* AND NET INCOME LESS DEFICITo BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: OTHER AGRICULTURAL SERVICES 0790

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 108s445 lt076PS231958 1149681 192409287 94,7731959 1180210 loS36p738 85,6821960 109011 IP58OP907 -

1961 114,133 ls394PS91 82*4951962 459S27 963PI10 44o1231963 84,820 IP271*738 62,1691964 106P694 111879920 89,9161965 1059621 IP443oS47 89J1142966 91191s 1046o603 76,4641967 22P802 412*644 33,8671968 18P777 461P492 34,56S1969 22t427 5S4#507 4So2591970 19j,077 526#554 43P6311971 17070 489tS42 45,0091972 210189 684P805 SS,9141973 22P973 727,343 47t7SS197ti l8o683 792P774 47038197S 21#363 761PO74 40,9571976 27p876 IPOS2PS62 88#0351977 31#S48 979P469 92,4211978 28066 943*291 7992281979 36t320 IP274p8ll 102v4651980 39#530 IP403016 179#1921981 ZlP419 1#006P434 SSo6181982 27021 19136P613 460431983 18,94S 1,160,913 30P9691984 25PS51 1#211#27S 6SP322

- 2099103- 253P879- 266,690- 167,800- 190,149- 72,580- 150t457

179p802188,281 184,468214,472 167907675t562 41,87696,319 43,131

10,304 7#876. 73,130 48PS54100982 10#226 90,975 47t4539,287 119289 83,415 51,15110s994 119984 126,098 62,488150290 8P231 IS3~723 90154016P117 1OP242 166,140 78,21811011 lIP968 95,809 80,70517P669 31,920 111,48S 69,7SI27P122 25o283 257,28S 116987823P160 21,399 165,216 15506929P138 46t439 2SO,771 102010628,660 90PS44 goollso 76o297is'528 36*357 179,512 76929631,657 39,961 298049 43,083

- 9PS44 83,S09 129o94341*84S 86,074 72,727

Page 58: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRYs 1957-1984

INDUSTRY NAME AND CODE: FORESTRY 0800

YEAR

19571958195919601961196219631964196519661967196819691970197119721973197419751976197719781979198019al198219e31984

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19182 S,037 208

81662 SSOS09 49327 - 39995l0s464 88tO37 3,812 - - l4o174l2s703 110,078 9t961 - 13477 14t75715,509 147,087 11,362 - 34PO21 22#01211,797 71s418 6,388 - 12,24S 16,8499082 94PS32 9,249 - - 19,089 1115S99,023 83,93S 7,818 2,183 1,480 IS,73S 5t416l0s624 95,275 91015 4,118 1,661 16,617 12,81812,196 A 8#386 4,438 29169 30#S69 Al5s140 1319S94 11,754 4*437 3,097 21032 10,70899722 1209563 12,S70 3,788 5#140 199196 26t65O

lIP761 157s589 l9o7ll 4,052 29603 190539 15,64016,892 171P761 139897 6,S39 4919S 36,971 1,63613,861 IS1,863 14,979 SP743 9t233 24,611 l9t566l2o612 258S946 16,99S 9t3O2 4,765 S1,398 25*58616#869 2SO,904 33022 10,615 13,703 47,033 33,463119823 18S,170 15,817 5,026 S,4S4 22t7lS l6t48815,396 287,S71 225091 l0t4S1 7,633 91~626 1318t729 78SP409 71012 l0vS3S 23*773 121PS62 70tO3713P996 265,931 3SP928 7,077 17041 40*671 _S0905819,746 1,245034 98032 - 32,220 97tS21 110907627,641 1932S,112 1439008 39tOS6 180,153 11S1981

Page 59: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

$01 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED OEDUCTIONSP AND NET INCOME LESS DEFICITP BY IHOUSTRYP 1957-1984

INDUSTRY NAME AND CODE: FISHING, HUNTING, AND TRAPPING 0900

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

9571958195919601961 -1962 23o366 199,870 ISP686 48o3721963 26o834 164#418 l4j004 45t6431961ft 30,263 1869248 lSs966 - 50,8841965 31,308 328,775 23,761 - 47,216 59v4021966 30,919 254*831 22tS75 - 36,390 66,9481967 36,453 294,611 3S,370 - 49,198 6S,6271964 379123 239t!60 291189 - - 319292 43t8961969 36,746 247,040 26,995 4,099 4,341 33,902 S3,3701970 32P196 276,266 27,705 4s588 3p9S8 369951 6399551971 36t665 333,833 379255 6,079 5,848 50,138 58,9241972 37086 337,489 44,491 SP957 6,846 42~618 47,5491973 43*477 482o897 53ol78 14P355 11,806 67,567 74olES197ft 39,676 463v616 S2,741 99118 9,996 49,858 102#4581975 46o268 486,030 SS,455 9~778 13,170 51,153 82,663197b 60o276 636,OSZ 77,717 l3s083 369935 64,126 118P7331977 48,672 909,131 81,527 11$202 .220880 110~576 211PS131978 66#509 1,161,286 132,483 IS,678 26073 135,565 318t202

1979 65,137 1,481,294 IS6,775 17,373 32sl98 179P962 33Ss7ll1980 78,266 1,284,156 182,949 l8o773 42o813 122,536 203,8741981 S4*909 ltl3tt243 168o117 6,692 73,978 67,464 109,8181952 60P605 1P119*894 198,IS3 9,171 71,489 47#614 117972719S3 549578 901,900 153,786 - 52*525 8t214 1SOPS891934 53P737 770,570 129,030 339950 l5o074 71,449

Page 60: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS#

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT# BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE: METAL MINING 1000

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - - - - -

1958 - - - - - -

1959 - - - - - -

1960 - - - - - -

1961 - - - - - -

1962 - - - - - -

1963 - - - - - -

1964 - - - - - -

196S - - - - - -

1966 - - - - - -

1967 791 2 058 666 - - 288 -lo535

2:680 10098 2*588 - - 1,377 -2,S7519681969 832 7,279 19714 241 4S9 1,232 -5,766

1970 3j054 ist2os 1,978 513 345 59254 -8,136

1971 A A A A A A A

1972 1,875 9,085 2,494 442 A lv736 -4,023

1973 3~215 15,472 19982 662 489 6~837 -SPS47

1974 3j056 .26,346 4ol8l S94 19637 2,53S -6,442

1975 20005 9100s 1,452 282 A A -79489

1976 2,476 ISPI08 39231 334 699 3,112 -6j877

1977 3~89S 219286 4,520 832 9,6S6 3PI32 -IS,670

1978 3,497 229343 208S9 599 S26 4,600 -42,096

1979 4002 279750 3,546 783 793 1,887 -83,602

19!0 7,708 71,731 10,287 2t745 5,935 7,325 -117v616

1981 Sloss. 20,047 6,558 136 IjS65 21333 -102,211

1982 4,857 23,068 5,S26 803 834 1055 -64,373

1983 6,022 52,471 8,536 - 784 1,157 -26P971

1984 49519 l8t124 12P603 809 * 920 -120190

Page 61: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: COAL MINING 1150

(ALL,FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 -1958 -1959 -1960 -1961 -1962 -1963 -1964

-1965-1966 - -

- -1967 1,047 53,619 So407 18,829 218251968, 790 8IP773 49629 - - 260300 2,8621969 1,927 104,212 8t824 29650 600 26P300 7~6661970 89S 131,860 12IS12 20881 1,0S6 24s797 lSp7601971 11119 141,993 169S90 3t372 1,731 290102 7,4431972 11209 140,909 13~7S1 SP039 1,418 30,3SS 4,6961973 7S2 '112,733 13,734 4,062 lt436 21054 3t1481974 1,076 310,793 19,658 8,162 39036 32,147 79,5291975 699 334,569 29,6S7 6m712 6,318 S09117 17t27S2976 I'lls 229,394 l9o482 SP739 5052 29,243 -14v1161-977 2,644 442,198 50,056 8,766 13,276 45,832 -76olSE1978 5,733 S17,911 47,319 180221 l7j767 79,284 -126,2281979 30922 468,383 590131 l5o924 17,653 76,871 -30PI421930 3,640 785,635 68t645 231,090 16,050 136,836 -9p381igel 21999 340,79S 3Ot386 10*412 12o579 230S4 6,79119e2 21189 301,397 249846 4,759 St613 17,078 -7#28819e3 2,394 626,197 43*643 - 20,574 69,089 -StS3519811, 717 345,53S 24,157 5,272 38,881 42,71S

Page 62: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSo

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITP BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: OIL AND GAS EXTRACTION 1300

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YE AR

195719581959196e196119621963196t,196519661967196819691970197119721973197q197519761977197819791980198119e219S3i9e4

NUMBER OF BUSINESSBUSINESSES RECEIPTS DEPRECIATION

(1) (2) (3)

211590 826,17626,015 1,075,657 1211ses969119 7S4,689 70994523P649 1,1989411

-26#2568609SSS 80,39793PS61 620,089 69,94824p720 769o291 73,39123*678 7S$~179 7302S27s08f* 712,658 71,S9632sO43 947,823 84,123391822 19136,917 112,4103S,738 966,444 90)272SO,976 IP22S,665 101,71843,717 1P171,943 97,67249m893 lp260,436 108,36644#003 103S6,100 109,14249s878 1#570,567 115,31848078 t#447s455 126,01648#762 2P910,212 167,76752,855 3*222,445 183,35859P471 3s909,702 241,33168,545 3*907,458 26S,77285,735 5*319,929' 316,742105,127 7*536*124 41798191079777 9,797,811 596,3101261s7s llol54,734 8901sto140,112 lls48lpq97 103S,887146PO37 12*723,541 IP064s2O7

TAXES PAID(4)

INTEREST NET INCOMEPAID PAYROLL LESS DEFICIT(5) (6) (7)

7t465-14,826-21,043

-128,475-30,796-68,276-259481-69,125

- 75068 18,785- 80v770 -93,125- 73,233 -69,939- 812244 -79~338

39s196 32*541 102,413 -101,20439,793 37,331 106,553 -3SPI7345o813 37,331 98,06S A U-148,982 42,471 113,334, -27,512 0\

50,288 43,247 124,201 -4S,S2490,990 58,076 160,761 278~882

109,111 79,658 207,741 ESOt532138,178 83,405 156,341 191109s164,154 111,053 186,005 isslosq143o450 134,S48 184,3sl -31,756198,817 178*147 207,21S 218,S32656,042 244,646 221,291 431s47434S,825 51S,674 298p824 -49o602401,648 638,104 350,S70 -232,296

- 531,488 402,880 308,044656o930 675t194 361,184

Page 63: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: NONMETALLIC MINERALS# EXCEPT FUELS 1400

(ALL'FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS. INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19S7 11,48S 338,113 2501281958 9t398 210,951 22P742 - 19PI841959 7o572 2SOoS94 22,773 - - 16,4361960 99387 373,063 - - - - 25,4311961 99293 346,594 27v575 - - - l8t2161962 lls426 .367,394 33,021 - - - 4,4211963 9P718 279,470 16,901 - - - 15s6061964 8#469 227,129 15,881 - - - 2210201965 99294 230,379 20,420 - - 54v149 11,3551966 10,6S3 169,308 16t498 - - 41,132 17,0041967 49017 129,870 13,693 - - ES,281 llp6S31968 59280 1609953 2OP607 - - 3S,799 S11781969 3073 113,173 lotlS8 4,723 2#872 31,053 2)6741970 39000 127,599 13,739 50000 21005 29t610 l6vS161971 3,S68 130t126 17,834 5,144 2t378 239437 A1972 49324 145t312 16,88S S1855 4PS75 22o796 13,6161973 39851 21S,744 21,823 6059 4t430 44o642 10,8871974 4,123 206,8SS 24tO88 796SI 6PO14 36,123 IZP6611975 4,134 276,769 23v750 9,146 4P216 48,1SO 22,7351976 3*286 1219371 119663 3,629 3,340 lSj748 2931977 5,141 213,437 2lt488 7,872 7,024 29,400 14P4681978 4,58S 29694S2 24*630 7,950 3,484 429856 10t1681979 39129 268,157 21o498 8,504 7,828 39,062 -14o3381980 3o288 173,606 17,929 79'383 SP941 2219si -997041981 7,952 28s,912 439697 6,323 23,927 32,240 -33PO781982 4o638 314,347 32*731 4,125 17P962 S6,073 -41j4901983 4,269 81,943 7,150 - 1,46S 5997S -24#7201984 2#172 102,905 12t838 IP203 l8s531 -26*86S

Page 64: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSo

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITo BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE: GENERAL BUILDING CONTRACTORS 1SIO

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 92P184 5*434,8821958 769035 4o448,993 24S,4841959 103P983 Ss826*728 116s8321960 110PI87 6PI78#6621961 133,819 5#886PO78 14S,5941962 116PS22 6,423,735 132t3731963 115#238 6,783,114 171s1871964 119,7SO 7PI45,221 173,0611965 1259806 SP084,47S 158,1401966 130#53S 8sS37,346 193,6421967 108,983 6,466,93S 110,7061968 105,938 7P118,354 107,6011969 113,797 79433ol79 ils,9001970 100#901 6t740,430 10S,6S61971 los#909 7,763054 .112,4421972 12S,093 9040,393 141,3081973 135,360 10,290,508 lS2o4261974 143ol77 l0s457,239 175,257197S 130P16S 9#032,776 1S9,8711976 162#786 13,3S1,617 262,S401977 174t2S9 14P969,320. 236,9271978 199ti4l 19,221,178 306,9981979 2309423 18tSSO,700 383,4781950 223,50S 16#629,499 400,7711981 2.27POSO l6t226,863 471,7901982 240088 149874,946 525,6881983 270~924 16,S33,701 66S,9561984 339s491 23#ISS,300 826,739

- 360#321- 344P405- 451P171- 413PO41- 508l396- 484,938- 472~145- 549t610

1023029 658,09411580,880 686,327111111081 ssspoal19235,824 597#819

103,291 59PS38 1,3Slo356 639,43196,024 60,463 1,224,886 631,S64104,955 82#621 19194,471 6809370126p824 92,039 1,382,176 7759495151,038 111,849 1,6779958 93S,136147,306 143PO44 1,630,569 853s762129P913 141,044 1,416t924 770P851186PI03 178,332 2P152033 1,258#568201,158 182,791 2,174#449 1,478080254,966 270,680 2P871P369 1185091252S3,467 317,681 2#776#962 IP918,625232,334 338043 2,103.#767 1,632PO66219,530 396,746 2,408,264 19487#4SO254#663 466#321 202SP749 1,341,637,

- S54P409 19780,221 1,474)64S570P098 2#907DO78 29933P606

Page 65: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSs

SELECTED DEDUCTIONSP AND NET INCOME LESS OEFICITi BY INOUSTRYP 1957-1984

INDUSTRY NAME AND CODE: OPERATIVE BUILDERS 1531

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19571958195919601961196219631964196519661967196819691970197119721973297419751976197719781979i9so1982198219e31984

NUMBERW BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

6P723 663,691 109664 SIP344 42t4236006 706029 9l472 S80861 41,47489650 850,3S3 Sloss 8P093 18*91S 68,187 47,6927p'f7S 842PS82 80989 80200 24t141 78*423 469090SPS95 748v163 8,223 90188 21o178 63)463 36,4828047 10170,877 11,3S2 13P988 300212 125j390 62PS128#171 lt249,265 8p657 lIP767 250822 13IP917 68,2697,576 1#199,633 11,176 14*088 38l802 88ol24 66P9518,440 2,3SO,389 13,889 10,651 39192S 101,749 78,8287,592 11123,829 12,641 12#890 37028 127,301 69,6206,393 1§0981980 10..428 10,335 33,143 89P122 60PS526,734 1)0591545 IS,970 10#748 31s173 122,429 75,1733,356 80111is 10,418 11P252 37P32S 64PO66 45955421821 268,454 4

.932 3o22S 21,266 11,075 22s406

91291 165,021 It472 1,526 4.,156 21202 -2#2723,508 692PSSI 12,987 1EP466 31l972 166#003 32*8853,652 376,127 8,046 60226 31P758 11,0043,336 166,087 528 19#964 1,461 6PI29

Page 66: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS* AND NET INCOME LESS DEFICITo BY INDUSTRY) 1957-1984

INDUSTRY NAME AND CODE: HIGHWAY AND STREET CONSTRUCTION 1611

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YE AR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - - - -19se - - - - -1959 - - - - -1960 - - - - -196119it196319641965 - - -

1966 - - -1967 - - -

1969 - - -

1969 - - -1970 - - -1971 - - -1972 7P664 585p7S2 38,886 151552 7~123 119s792 62#4191973 6,728 695,380 soloss 17,437 11,446 140,867 5593601974 6S228 764,330 50,622 209637 1OP960 145,000 63,0271975 Sx824 631,494 63,242 16*390 lls405 128,592 32,0521976 ?,IS3 6S4t3O8 4798S6 15~889 IS#291 11S,167 5506851977 4,609 674P423 S2,107 190258 10p4SI 137,323 Ok9s8481978 6,146 833o265 529742 21187s 14040 139,817 68,1421979 Ss320 746bStl M434 18,186 159993 131,94S 28,7831980 8#718 1,126*437 1169999 26,051 36*014 194,541 83,93S1981 49149 329,825 21v494 5077 11#033 S4,386 14,6781982 3s566 27S,401 15,137 3,990 39026 47,779 25o9701983 7,468 404,OS6 S9,241 - 17..098 IS1065 6*1151984 6s812 640,248 39,288 5040 138,136 70,415

Page 67: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS#

SELECTED DEDUCTIONS* AND MET INCOME LESS DEFICIT, BY INDUSTRYP 1957-1984

INDUSTRY'NAME AND CODE: HEAVY CONSTRUCTION, EXCEPT HIGHWAY 1620

IALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

. YEAR

19571958195919601961196219631964196519661967196819691970197119721973197419751976197719781979198019811982198319sef

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

16,740 1,0080915 93s401 227,776 llltlq417,602 1,050,664 789162 - 230,024 90*53816,505 19247,623 90,68S 28t356 26,943 272t451 117v58622,933 1,372,964 101P693 319237 19,391 264,962 140931724,097 lt432*561 100,023 33t833 2016SE 266,6S8 143PI43l3o883 701,114 59007 Zlol7P- 100868 IS3PI35 94P100149195 868,851 74,373 25)553 16p871 221#071 4609716o799 971o244 94,049 24PSOS 19,688 201v888 118P32916,66S 1,239t467 128#243 27#050 22,758 264,785 98198923,479 1,315,879 122o404 33*929 27,582 248t624 162o43919,560 11138,558 130,917 2SoS84 30set6l 164PIE9 150,86721,126 1,268,364 1449936 32,988 39,111 217,039 180#91419,403 1*010s481 96P297 24,643 27j,690 .165#293 151,07320,459 110551210 109)422 2OP497 41v872 126p696 139,52231,986 1,990,131 213s801 41,310 85t620 296,66S 216,06435,421 lo443t720 154*828 391S92 42,S14 311j270 116,87724,366 1,818,480 IS6oS66 S2,375 106P646 17SPI9339,30S 3,197o384 162*6SO 78t762 467m613 403,947

Page 68: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS#

SELECTED DEDUCTIONS# AND NET INCOME LESS DEFICIT* BY INDUSTRY# 19S7-1984

YEAR

INDUSTRY NAME AND CODE: PLUMBING, HEATING AND AIR CONDITIONING 1711

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

195719581959 - -

1960 62,970 1,91399791961 S8s536 1,876ol6S1962 S9,449 1,87S,S241963 6SP219 2,148PI661964 62#192 2,062,1851965 63917S 2,329,7331966 60,828 2,285,8041967 609342 2,0910601968 53097 2P284o0171969 679853 2s642,S901970 70091 2,641,9251971 6291S3 2,612,S921972 77,369 3ol66,2771973 74,37S 3,024,4241974 74o3Sl 3P379P7131975 73,617 3,369,8671976 82,429 3,817,8601977 SS,126 4,180,388

1978 77,419 4,791,S851979 74P984 4,686,S85

1980 78o447 4,S78,0101981 83,418 4,697,3191982 83#S67 4,366P8011983 110,779 6s393,91S

1984 95o466 6,844007

238o500

39,143 - 214*825

36,038 - - - 246p681

40,869 - - - 267t6SO

41,207 - - - 260P374

48,016 - - 452,472 306v710

46,904 - - 426,561 3039162

42#597 - - 383,602 314,197

53s708 - - 457,081 331#435

57)817 551298 12,170 5050049 395051

61o605 549679 l3t149 489,978 404#666

53,266 58,185 12,437 501,708 370o019

699998 67#506 15,038 551,713 494v618

71t208 68,731 l5t740 509,546 490P120

82o458 75,124 18#122 584,880 479t645

89,370 68P799 23059 605,643 466,335

102o615 9lo878 25,795 603,825 5199959

105o792 88,192 33,871 636058 629025

118,807 106,733 379808 7409411 736P994

1269909 100o267. 43,550 741P304 6169109

144,517 91,261 49,102 686,603 684t278

139,163 91,445 48075 701,756 597,014

161#628 78,165 85,252 521o013 625,932

216,789 - 98o616 688,368 623,861

214,267 58,887 970,177 766,862

Page 69: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSs

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE: PAINTING, PAPER HANGING AND DECORATING 1721

(ALLJIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - -

1958 - -

1959 - -

1960 - -

1961 - -

1962 - -

1963 - -

1964 -196S -1966 - -1967 107,021 1,166,123 26,336 354,552 346P6541968 106P932 1,1939473 26,888 - - 332,947 358P6031969 113,169 lv37lvl97 29,345 28,984 7#139 373o854 380~4682?70 100063 lt2239819 309084 25,815 4,750 345,358 352,7881971 103,197 lt444t499 33,661 30#735 7*024 400,055 38BP4641972 109,058 1,387,960 30,008 33,998 5*214 172,104 395t1331973 107,279 I'PS619904 36,385 38099 7,729 426,729 445,S4S

1974 111,724 1,84S,419 42o976 42,282 l0v608 437,648 463,153197S 1139906 lo8379666 64,S40 49o710 110251 453o260 4670001976 118,S28 1,963,876 45,S10 40)443 IS,701 462#695 541,3361977 1169387 29191,973 47,131 48021 13067 488,881 6300841978 128,383 2,703,121 55,978 41s490 23#848 563t3S4 746,4871979 119oS36 2,794,157 74P180 64,109 24,010 605,920 71OPS901980 12S,632 3,091,S39 90v266 71,840 28,504 616#244 731o8051981 138P830 3,298p647 91,781 509118 30t421 547o425 847#4091962 133,335 3o677,616 153*15S 68,948 699688 62S9ES3 713~58S1983 14396SS 4,1649203 142,667 - 39P126 777,SOO 7SS97411954 18OP209 S,266,136 1649851 36P902 884,515 IP184,957

Page 70: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT, BY INDUSTRYs 1957-1984

INDUSTRY NAME AND CODE: ELECTRICAL WbRK 1731

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

195719581959 - -1960 38,613 946t963 - - - - 116,0551961 40,188 977,056 18,384 - - - 139,6161962 42,352 11125,488 2IP867 - - - 155,6271963 41,447 1,051,836 20,873 - - - 150t8651964 41,970 1,217,307 26,1SO - - - 164,6151965 42,187 19484o436 31,ES3 - - 344,864 2080611966 42,83S lt249ol4l 22,400 - - 304,145 199,5871967 45,702 I,S10,731 269283 - - 342,170 225)3371968 40P693 1,201,419 20,873 - - 265~8S6 205,5261969 41P727 1,412,974 28,230 29p3SS 6#156 31Sm716 223o4581970 42t235 1,413t869 28,451 31P692 6,795 327s127 223,8231971 4S,827 1*57Sj960 34,242 36,925 8,135 350,131 2520481972 44PS92 1,669,147 33PS84 40086 8PO22 365079 2SIP0741973 53,248 2,033,759 45P229 s2to2s 10#747 447o448 309,3021974 S9,060 29046t490 48,996 S1,311 13,657 3S5,102 323,5161975 S1,397 199S21052 50,981 48,642 l8sl73 453,138 241,9451976 599018 29285t727 S21982 57074 169761 427037 362,9131977 58#402 2,530,SI8 S519se 64,381 15,426 S009745 440t4S71978 66,322 2,701,996 S79612 S7061 1S#272 4619497 S04o1281979 55#313 2t5489270 75,044 SS,716 239062 418,246 425#1891980 54,S81 2,60S,14S 78o969 S7,446 2SP629 4099837 380slS319si 63,606 2t441,08S 99,846 41,394 31029 391,880 419,32Sigez 83,169 3,515,464 138o451 S6,048 39,154 S83,620 4070711953 70,637 2t721m381 126,865 37#617 310,910 488P4091984 93,69S 4039,411 isilses SSt767 5229728 S19022S

Page 71: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITP BY IHOUSTRYP 1957-1984

INDUSTRY NAME AND CODE: MASONRY, STONEWORK, TILE SETTING AND PLASTERING 1740

(ALL FIGURES ARE.ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS . INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195919601961 - - - -1962 - - - -1963 - - - -1964 - - - -1965 - - - -1966 - - - -1967 45PS19 1,144026 24,253 - 383o295 194t4491968 44,251 Is300j527 26,683 - 443,914 223,4741969 469363 1,356,366 28,592 2SP234 4o322 402slS4 246,0971970 46,2S7 1#181*643 26p286 269406 4o763 353s345 230,0521971 44,013 1#424#994 299225 33,192 6#258 460,664 263,1841972 63,693

cl%2,005,843 42,570 46t857 8P443 595s570 37Ss239 ul

1973 '66,283 29407,73S 53,111 58o976 13,181 748,881 44194071974 66,861 294789682 55,227 62,770 12,852 746,940 398,6491975 65~926 2#239p536 599708 49,969 179614 616,246 336,4691976 71,438 2s789P384 54t918 66,209 l6t864 816,420 483,9771977 83,356 3p84SP141 90,026 77t938 19,625 941,801 673,4051978 899311 3j856p678 939797 79P386 269199 898m315 804,4421979 91,803 4ol7lo934 93,382 68j473 20,351 920*570 841944319eo 78,967 3P689P486 90,217 81,214 33o149 810,213 671,978198i 639441 2o946,587 85,580 42,192 36,674 847078 486,7041952 63032 2,SS9,757 76060 45,318 37,Sll 608,61S 407,71219S3 69,668 2017P226 79P000 - 219891 5250800 572,6781984 71P408 4*312s721 149o23l 531443 1*212P632 653,085

Page 72: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICIT# BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: CARPENTERING AND FLOORING 1750

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLE3--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

1957195319591960196119621963

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

196419651966 -

1967 155s040 I'S031851 34t764 29S,499 431,0511968 IS3#930 1)605,091 37#910 - 302,962 483)2891969 169PZ37 1,756,094 42,SO8 25,298 6P796 278,9qS 549,4881970 1540120 lt621#587 38)614 22,289 7o894 308,399 4900181971 182j437 2,207,IS9 45,72S 28#797 7,367 458,019 660,617 0%1972 185)764 2*364,999 51,946 31P674 109182 418064 732,030 C\

1973 196j493 2t761,058 61,298 40,106 12,050 504,852 817,6281974 201v014 2t669,823 66,388 32P477 l4oS66 422s338 756~7581975 204j165 2#629,058 71,796 33#728 16,766 369sS59 809,9671976 221s524 3#378,919 76,98S 44t395 21,946 527j104 1,018,8771977 2lSsOB4 3PI72,978 73*032 49s607 190420 486s270 1,039,S131978 23SP398 4#210,073 108,768 57,503 3S,306 622022 ls257~5241979 239#736 4p662,074 123,078 54o495 479S70 S92,575 1,403)7761950 241,738 4s681,932 isslais 36,225 Sls962 394,916 1,390,0681981 212,63S 4s5O9,993 128,506 40P69S SS*365 690P816 19102,6641982 2336157 4P204,19S 197094 55P913 57,613 S72919S 1,177,8871983 3099114 5,471,180 209PE33 46s282 532037 1,696)1271984 312#842 608S092 276,067 67o4SS 6050182 2,043t236

Page 73: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICITo BY INDUSTRY# 1957-1984

INDUSTRY NAME AND CODE: ROOFING AND SHEET METAL WORK 1761

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 -1955 -1959 -1960 -1 1?6 1 - - - - - - -

19621963196 it - - - - - - -

196519661967 220892 6399063 l4o106 IS8v167 1119179i968 25,923 74St980 16,024 - - 192o242 134062i969 29,072 857,652 189970 169017 3,354 1999469 149,3671970 25,086 717s801 18,659 14,383 3,368 179059 11218521971 24091 .8110192 18,065 15,927 3P929 197,258 122,S621972 28vS04 992,246 21o710 20,018 4,651 220,558 163,4001973 34,45S 19043,334 23o649 l7j7S2 3,770 210,579 193t9871974 379797 1,270,259 28o720 27,098 7,797 ZS7o320 195,1431975 37,089 1,103,112 33,001 20047 5,661 182,893 194t1591976 33s864 loS48,923 34,247 28,299 6t279 300,232 241,24S1977 33,678 loSS6,674 35,SO3 26,904 6,S78 229,645 253,9181978 34,303 1P792s152 37,260 42,038 12,268 3709488 357t5901979 42,743 1,786,865 46,759 27,402 1S,660 308,056 343~4211980 43,169 1,794,364 49052 20,581 110812 275t877 332,9161951 32,280 1,4319593 52,261 19,747 14,678 292,040 186,095

l9a2 39,839 2,334,668 76t228 239792 22,147 602tl23 290)8081983 46,891 1,918,646 29,445 - 49099 435,230 406,796

1984 58,539 3,718,268 103,383 20,S16 827,010 S03,330

Page 74: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSv

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITP BY IHDUSTRYv 1957-1984

INDUSTRY NAME AND CODE: CONCRETE WORK 1771

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958 -1959 -1960 -1961 -1962 -1963 -1964

-1965-1966 -1967 11,SS7 476*514 15048 139t429 60PS101968 10,347 463,823 13,227 - - 156t442 59,6001969 10s334 542,197 1S,974 11,971 3,361 IS4,785 6695681970 l3s478 5179475 149328 10029 3P867 145,990 68,1501971 13,130~ 638,552 17,033 12,83S 3,611 173,643 87,3041972 16,023 786o165 22v807 18,031 49091 2239851 95,4431973 14,899 8419449 29,034 17PS22 S,272 214v841 123927S1974 ISP723 839,771 32,007 21,536 6,452 207,890 101,4111975 18,413 892,478 28,364 229716 6,04S 207,480 121,6631976 17#519 931,DS9 28,849 24t737 81590 245,461 129,0251977 20#299 1*050*064 40,730 24,M SP7V 221,471 161,7761978 22t345 IP661*142 67P396 369058 ISPS23 337P410 24198251979 22,327 1,361,767 520819 28,924 14,513 272,659 1840011980 l4s623 931PO99 42P809 20,218 10#868 187,071 15S,7761981 189676 IsI25,695 4Ss624 21,696 19080 236#010 115,S771982 21008S 10828,998 102,789 50,125 39tSIS 397,809 1390S81983 15,343 928907S 76s180 - 27,393 132,397 31942119P-4 18,410 ItS89o371 72464 16,143 343,488 lilless

Page 75: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS9

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT, BY INDUSTRYs 19S7-1984

INDUSTRY NAME AND CODE: WATER WELL DRILLING, 1781

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

1957195819591960196119621963196 419651966196719681969197019711972197319741975197619771978197919801981198219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

8,868 187,67680099 1900018,625 217,SSS7v374 220v22769618 217,5226,154 ZSO,117

11,001 329,494S,748 305,240ej746 428,0196j343 244,881792S9 349,6726,695 521,8297,133 353,50981509 S71,6225920S 2859S484,895 446,8657,231 553,4637t245 377029

1EP834 21,505 31o67110,751 - - 26094 28,48314,611 4,497 2,271 31,107 30o83922,875 4,986 3,680 26,760 31,98813,33S 3t878 A 34,448 3SIO59l8jS49 5,016 3,478 34P779 34,85620,839 8,127 3,811 34026 6ZP678190005 6,821 3,690 35,967 48,S8824,324 102011 51200 60,701 64,46218,204 6908S 4,298 34,486 43,97427*266 9,094 5,728 55o316 36,95447,040 10,005 189517 57,491 68,05829,789 7,431 6,289 44,941 64,89446,188 8,996 91952 49t801 81,86020012 3,507 7*937 32t72S 43,S2536#195 91920 179745 79,048 48o20460,S77 - 46,009 33s821 8,S8452,561 15,286 20,695 26085

Page 76: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SDI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS# AND NET INCOME LESS DEFICITP BY INDUSTRYP 19S7-1984

INDUSTRY NAME AND CODE: MISCELLANEOUS SPECIAL TRADE CONTRACTORS 1790

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESSBUSINESSES RECEIPTS DEPRECIATION

(1) (9) (3)

19S7 486*177 7,76S,78S19SB 496,647 $1215,8611959 506,942 9068,2601960 409j152 SP330s2481961 424oS90 Sj343PS841962 441,082 Ss67393251963 447p454 5998496071964 4S3,88S 6#374PO861965 4629089 7,162,3211966 441,836 6987696331967 69,208 1,61S,0291968 73,376 19727t3841969 72,802 290SOPS471970 70t960 1#849p3981971 80,7S9 2,382,SS11972 77,864 2*129,4341973 86o288 2010*0861974 999862 3t248,3471975 109,196 3,261,0311976 107,189 3o476t5921977 11SP688 3o996,1021978 119,077 4,8S0,9681979 133,821 S,820,4881980 127p780 S,352P8481981 197921S 7PS85,8791982 245,108 6,719,6441983 168s398 6t565p7671984 IS4j278 5,945,756

276PIC6260,554

181#545206P439216,325215t63525OPS3626SP4711309704138,53716SP920153#299166,463173#660204#599275,64326SP205260*560302s23134S,326483PS04406,871504#448603j897545s955417,149

TAXES PAID(4)

.50,38745,995151,0515507563..110$0933383pS6880,627

101s046112,357136,329114P699119,418124,907

INTEREST MET INCOMEPAID PAYROLL LESS DEFICIT(5) (6) (7)

- 1,342,574- 1,310,813- 1,445,564- 1,059,590- 1077,502- 1,146,508

19225,4301,326,841

1,889,703 1,475,4581,7499259 1,500,865

3619344 288,847379,012 290,426

289658 458,689 32200026s265 404P493 286,75732,588 524,531 344,23933,472 401s474 368,20239,073 503toso 410t73859t273 556,404 463,35660,826 616p733 495oS6463,732 594,405 524,45377,640 679P765 621,923104,044 815,024 893,163142,215 854,824 939,712148,320 827t549 913,477192,775 1,203,812 lol30,9022SI,568 1,3239472 1,161,7981S4,492 11195,105 924,629147,6S7 190139458 869,362

Page 77: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS#

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITt BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: CONTRACTORS NOT ALLOCABLE 1800

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 20*057 388sS47 570901958 32,228 8979062 21o517 36PO1819S9 3S,391 824,154 38,964 82,8731960 34,233 S72,119 - 71t2691961 21,323 404,793 18973S 57,4561962 27,782 441,288 19,041 74,4411963 2212ss 377,764 IS9283 54,8642964 l7oS36 301,810 79696 33o3451965 llv370 247,307 7*100 - S4,455 3692071966 13P807 214,S83 7j620 - 33P496 43,3041967 27,988 S17,455 17POOO - 109o3O6 80,7731965 22,213 452,347 16,040 - loss2oo 83,3121969 31,120 596t116 25,39S 12tols 5,352 104,460 111,3481970 30,245 5980020 23,076 10,340 4,410 116,181 102,5661971 43,38S 823,537 249974 12,261 7,921 1379070 IS1,9601972 39020 858,230 33',277 14,748 8o4S9 171071 138,5911973 47,981 1922ot109 Sls994 23,79S 16,703 236,764 200,6661974 502511 1,267,073 49t192 21*010 14,129 168,973 228,9271975 48,695 IP04SP94S 42t871 179754 l7p337 193,081 210,6121976 .43,851 1071,126 26,242 16~44S 7,837 l7lo274 208,0141977 53,772 1,997,003 54,874 33t6lS 17#129 324s228 34lo4lS1978 S6t160 19800P941 S4,509 30,008 23t836 324,S91 319o7261979 48,519 19648#474 48,921 31,810 2S,841 206s370 273,4701980 44,352 lt458,861 64,117 2SP031 26,960 333t882 240P6361981 17,022 373tSS3 23,024 lv216 * 3t233 48#645 12001281982 11,702 183,601 S,486 1*443 10558 19,494 55,7031933 2S,093 99StS67 27044 - l2s263 294,782 15912801984 5,063 71,940 3,439 * 3,IS9 * 6,204 33o737

Page 78: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: FOOD AND KINDRED PRODUCTS 2000

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 159403 1,327,1191958 23,857 IP504t420 36PS521959 23P283 1P657004 37#0751960 23P235 19776,790 -1961 22,050 IP3019800 28t4331962 179818 ls452,05S 28,1031963 15,048 1058,337 26,2481964 16,804 1,433t788 29,105196S 14,550 lp279,053 28,9501966 91840 1084,283 23PO321967 7,633 1,044,346 22#4021968 9,075 9699S42 22P2511969 9,148 IP006t838 2OP0161970 SP634 984,832 22)6011971 9P398 947t599 22POS71972 6,994 874,782 17sS781973 8,606 IP17S#217 23P3291974 4094 773,282 .14,924197S 9P312 973,763 ~26,1431976 52950 85S#132 l6o6621977 5,91s 686,968 16,9291978 2s870 S63,628 11,2421979 4,303P lt074,563 2SP1631980 4,769 8729650 18,1051981 SsS24 10129#185 39P2731982 2,679 4469744 16t2231983 29040 838plS3 30P4241984 59628 922038 469491

- 37010- 82,721- 87P838- 1029237- 811SS4- 69,933- 53,350- 7S,286

1599364 689287105J019 59,776101,609 55,818116,134 38,677

11,987 5*641 1069360 45,600120952 1 6028 IOSIZ85 47,129llo661 6sZ13 102,169 48,572111828 SP796 81s858 37,9581510S9 7,280 107,650 38,0776,743 6,315 6St680 34056

12,829 120811 125s823 53,06210,740 59941 88,481 29,6191OP353 6,253 97,964 41,5726027 4s572 48,200 17007

129311 SP618 100,448 45,3949)410 6,933 77,280 46#509

l4t518 249893 1029255 48,7966,454 120021 70,671 13P799

- 22,904 81,502 -990801SP686 25P370 19P806

Page 79: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

301 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT# BY INDUSTRYs 1957-1984

INDUSTRY NAME AND CODEZ TEXTILE HILL PRODUCTS 2200

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAq

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19S7 IsS75 93,67619se 1041 240P438 4P73819S9 - -1960 11390 679749 -1961 11991 1SOP048 391351962 29261 142plq6 ls6971963 10392 60,310 2P-3541961*1 1#835 779569 9101965 2s407 242,236 Zs75119t6 3pS10 329,527 3,8391967 19734 1069883 218241965 11285 64,141 IP1821969 2007 128P612 2P4211970 2o695 800382 ZsR601971 A A A1972 2*606 109*446 5*36S1973 2,038 86~822 1,7151974 3P428 102t4S8 394901975 21120 221*839 2,6931976 3,346 124tS41 2,8961977 20883 IS8035 1,4981978 3o176 188,593 4,0011979 29274 129,509 3o7O51980 SP896 254,660 6s3852981 3P275 123,71S 2*62419ez * ls606 126,791 * 4,3311983 9P269 734,867 4So63219sli * 1*986 49,933 * 3046

- 5,388- 6#8SS- -3o675- 7,369- 6,530

26,778 16,619Si..815 26,78127,505 2207514s748 10,377

2,214 433 27,266 14,926it4sl 660 lSs076 8,481

A A A AEP031 755 22,S93 8*98421128 362 18,468, IZP3723,321 844 21,S27 1391862004 A A 14~81910515 262 26,088 12~2461154S 853 * 23,259 11t246S.9096 1#348 24,6994,117 2.2ia * 210189 295,857 690 46,069 34,044

860 * 670 14t994 8~458767 * 199 * 17,576 * Issols

- 4P688 * 32,322 89s401* 438 * 21512 * 169765

Page 80: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS9

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICITi BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: APPAREL AND OTHER TEXTILEIPRODUCTS* 2300

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS Of DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 81313 S76s884 - 32929119se 10,125 607,218 9P623 - - 44P4931959 89243 427,236 6,406 - - 3212951960 9#927 S13980S - - - - 30P7321961 l0o698 684t835 9s750 - - - SOP8731962 7t820 469PO66 4,713 - - - 43s6851963 8027 492PS46 811so - - - 44j3S61964 6P435 430,324 4s993 - - - 40o8271965 69198 4339434 5,469 - - 209t653 41P9971966 $9911 459,705 4ol6S - - 178,252 39P8921967 6t718 409,116 Sv683 - - 182,S23 50,8771968 7v208 519,775 6,619 - - 229,602 47PI321969 7*246 420,264 6P602 11,S74 1,301 162,224 46o5301970 8P227 419,723 69610 11,100 1#843 16SP326 43,4291971 7,897 417016 4,917 l3j903 2043 158,383 43o9981972 7,634 423,030 6,322 l3o4Sl 1,680 IS9,817 4ZP74S1971 S29si 394,3S7 4,260 13,S86 20212 157,S17 3297131974 69973 427tl24 6,91S 12,506 2*937 IS7PS01 4S,6981975 7#089 3139494 4P273 lotl8s IP343 130,270 24p96S1976 8014 371,844 5,806 10,993 21112 131,589 32,7101977 8~020 597,897 69S82 21,421 2t046 206,217 8SP970197e 9,734 661,781 14,SS7 3:5,377 3o70S 30StS17 90o0371979 l0o413 580'sso 9,704 2!5,06S 3*987 213t174 S9P6861980 11,776 672,088 17,S26 34,177 3,2SO 306,849 620891981 10,731 S63,669 180225 18,897 7074 149,14S 41,0391982 l4s167 1,02S,473 44,944 27tOS7 12#147 246,233 73,0161983 20o614 719,122 28s893 3,941 90,917 66tS211984 26P684 S92,268 399738 3s2O8 163,277 126,223

Page 81: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 19S7-1984

INDUSTRY NAME AND CODE: LUMBER AND WOOD PRODUCTS, EXCEPT FURNITURE 2400

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 S4,SS6 1#36SP9811958 46#062 92IP623 SOP6331959 44P600 ISISS1851 69PO681960 47,494 lp271PI64

-19614S,969 1#108PS58 69*9821962 46,656 1#107s693 62)8221963 49,839 IP299o739 803~2001964 50,940 1#434PO40 92PO851965 52,763 IPS09*371 98,2721966 48P768 IsS43s8S4 104,3201967 45t533 IP471P490 122#4921968 45,947 1#485s927 10397961969 42053 IP458,404 110s3781970 48,597 lsS66p361 149P6391971 46P461 IsS59,714 14e,1171972 47P246 100SP449 146P8471973 S49203 es099#977 169~6171974 Slt654 2,317,889 187#9321975 S99201 IP956P398 181s4981976 S3P787 2*1269264 155j0441977 53m478 2*32SP61S 177s8871978 S8s431 3sk799367 239*8901979 66DSS9 39611004 278,4751980 73s976 4pZ43068 35S#9S71981 S7#623 39702)975 265,9091982 S6P436 LoSS49723 165PS961983 S6slS9 3PO98p437 222080219eq 65#061 3t894#688 e58*704

94,361- 869,439

- - 1039244- - 91,901- - 871457- - 94p957- - 130,469

- 107913q370,483 lq4pl73358,011 156v479360,670 I169S94319,774 139,028

38 ~p S06 l7s.962 334,52S 135,20143,929 22s764 352,990 128)90442P840 93,708 317,387 139,12154,413 24066 422t797 206,330Sls975 29s44S 363,338 249,79158,044 36,198 414,741 2S4,63549o3S4 39,630 384,344 188,807S892S9 42,710 404,652 217,06849,260 S3,420 403050 309996776,877 60,817 S92o172 368,35376s969 88,065 540,143 382,10292,359 117,505 666PI77 392PO4060,147 86,949 612j668 227097389286 60,842 229,199 162,779

- 93,847 432,234 136,023123,995 443,507 309P621

Page 82: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

501 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS* AND NET INCOME LESS OEFICITs BY INDUSTRY, 19S7-1984

INDUSTRY NAME AND CODE: FURNITURE AND FIXTURES 2500I

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS'ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOME.BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 8v153 230*944 - 229404i9se 6,977 1649169 4t641 - 1SP9841959 l0v536 303P910 8sl57 - - 33P2181960 109096 286019

-

- - - 32o6661961 10,981 3409205 79822 - - - 31,9601962 9*630 283s821 7s367 - - - 24,1791963 10s139 335,613 6,685 - - - 27t2851964 7#697 211s725 4 P60S - - - 2SPIS41965 7o950 342j464 6s328 - - 88)081 3591261966 90818 343,763 80838 - - 83,473 40,4101967 8,S46 2581229 6PS16 51fele 27t9481968 7,Sll 264#026 7s41S - - 57s144 30,6011969 7,462 332,301 89320 6,886 2,744 7SP832 39,8991970 7,045 237,044 6P726 6,221 1,471 S5,786 2S,9311971 5,714 225o423 6079 So79S A 48,231 A1972 6,143 274t86S 8*010 S,483 11283 629640 3S*3861973 4,766 180,326 4PS07 S1281 12215 28918S 23p6lS1974 So954 222o627 7t3S2 5,407 2,460 449443 lssl2s1975 So567 273P471 So866 6,781 4,SSI S81164 21P0371976 6,699 313,912 7,S61 7,426 2,71S 67P703 23s5341977 6)117 249plSS 7s213 4j412 2,322 3S,601 28t6701978 8017 568,723 13o446 14,924 So663 104,S16 S4,6741979 S,896 3SS#S61 11,423 8,073 3,776 62,911 44,5531980 6tO33 363,146 9v173 4,222 3,S34 629750 26,469l9el 10,222 446,002 13,422 Ss 969 2,667 71o229 16P739i982 8;938 209s517 18,16S 49403 393S8 25,655 9,6171983 l3t422 452t473 26,122 - 1,S4S * 26,931 34,3971984 14tS66 407s798 17,889 11959 * 92s301 48,067

Page 83: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITv BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: PRINTINSP PUBLISHIHGo AND ALLIED INDUSTRIES 2700

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

195719581959i960196119621963i9611,i9651966196719681969197019711972197319 7 It197519761977197819791980195i198219e31981111

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

220958 623#215329447 7869391279980 ~29,29328042 739998429PI62 73S,69729#523 827,5272Lkv473 714956930,ISI 689,0612919ss 731,89225064 642,27024,144 613tSS330,141 808v679299S69 896930531,305 824,IS830,S28 902,43939,492 1,079,6S438,463 1,132987141,216 1,209,41338,932 1,31Sv3264794SI 1,63S,4SO44v672 1,442,60747,278 1,701,908S3,484 2,806,322S319as 2,610,123S3,111 2,941,967449870 2,917,701S69234 3t830,S3068tS86 39334,524

10392222917is 11607929,801 95,030

- 102o48030,783 113,45836,113 118,53828,725 112,64028,919 11201233,398 - - 184p792, 113,22223,053 - - 138,266 122,35227,631 - - 136426 115941837,074 - - 200,777 130,69736,118 19,617 9,269 21stS17 149,IS738,553 20,120 9,257 1901098 123,80338,970 20t123 9,113 1979818 136tO4741PS40 24*747 10,049 212,773 167,87144,110 28,774 10,978 2S11989 172,00955s449 28,459 13,636 209,071 180,50149,718 28t759 16,324 245,115 195,96176,034 42,600 210009 325,953 220,32279~92S 34,688 15,375 263048 196j83997,901 41,544 26,169 293P981 222,948

147,929 789742 38,140 5280518 357,9971259260 !59P653 30j940 442PS45 402,76912705S 157j694 410S1 551#154 374,3941469916 65,278 809361 528o334 311,761224,479 - 102,OS6 814s049 419,204233*489 161P813 653,061 160,913

Page 84: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED OEDUCTIONSo AND MET INCOME LESS DEFICIT9 BY INDUSTRY# 1957-1984

YE A R

INDUSTRY NAME AND CODE: CHEMICALS AND ALLIED INDUSTRIES 2800

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 2s766 55129s - 13009

.1952 19289 64,688 11251 - 7,988

1959 4,614 92#728 3PS98 - SPS91

1960 31910 98986S - - - 5,7S8

1961 39822 98t653 2,171 - - 12,S43

1962 3,IS9 192,732 4,202 - - - 16,678

1963 2,874 12S,838 2,778 - - - 10,180

1961f 296SS 879996 -2,069 - - - 119526

196S 30592 86o999 218so - - l6s4O9 13P573

1966 2,736 106,907 3,S16 - - 13~872 8,675

1967 3,980 1549014 4o204 - 13,416 11,138

1968 3j029 12q)092 3*602 - 16*8S4 14,696

1969 3P316 77,722 2,487 19496 9S2 79968 7,774

1970 2,S46 111,179 3,SS4 197S1 10280 109635 1S,703

1971 21581 117P607 3,331 lj906 635 16006 A

1972 2,384 94,SS8 1,807 19651 11291 13,187 S1638 00

1973 2tS94 99,329 2,837 1,719 283 11,996 182211

1974 1,7SO 133,272 3,764 2,715 1,243 16,884 IS,648

1975 1,481 75,SS3 A A A A 8,987

1976 2,614 211,086 6,038 4v236 29832 30o280 13,969

1977 3,028 197,942 St103 19792 51229 119093 20,339

1978 1~430 101o883 4,269 lo977 102S5 11,993 59461

1979 19344 184,887 S,463 3,164 2,648 19t765 149616

1980 2t268 119,857 9,236 lo4S4 2,233 6t239 15,108

1981 * 919 * 2910S2 * 11192 21S * 273 * 414 * 7#228

1982 * 2P07S * 152981 * 2,079 251 * 187 1,062 * 3,366

1983 * 20829 * 279709 * 366 - * 96 * 841 * 5,614

1984 21396 1 * 361S74 * S41 * 207 393S3 S1002

Page 85: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS~ AND MET INCOME LESS DEFICIT# BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: LEATHER AND LEATHER PRODUCTS 3100

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 1095 3S,S16-1958 11259 66,113 986

19S9 - - -

1960 11256 34s2O6-

-1961 1,334 51,184 941

-19621,402 58,141 S49-19631~184 46~193 921 -

1964 1#889 74p232 lt322-1965694 l5t548 539 -

1966 1,867 83p9SS 10425-19679S4 4S,223 339 -

1968 1*466 sit8ss 810 -

1969 1,507 47#576 1,232 5351970 19623 48,352 842 8011971 IP352 A A A1972 20122 72,269 882 1)5271973 1~191 75j267 1~916 lj3661974 2,6S9 116,169 2,618 293481975 2P094 70v7O2 4,640 A1976 2,4SI 84,233 1,513 2,2041977 744 35,730 * 419 * 6101978 ls693 72,421 * 968 It5se1979 * 45S 7,891 * 266 * 2201980 1031 33,916 * 914 * 4321981 * 1*134 37,194 * 827 * 6021982 * 638 30,090 21330 * 7271983 * 3,396 47,561 * 292 -

1984 * 21210 10~627 * 862

263338

A296530947

A2a25l* 269* 458

62* 759* 349* 567* 317* 220

3,83817,2509,386

110877,48S

11,092A

16P871l3o23523,434

9121126,939

* 4PS1515,721

* ls906* 39619

815587017* 463ls3A6

6s3O26s088

A6,397497956,32811605

10,6334o0728,9774,5476,443

A3,138

11087114P794

1,1564,455

-777lIP861

236976

2JE19-SP391

807-456

Page 86: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICIT, BY INDUSTRYs 1957-1984

INDUSTRY NAME AND CODE: STONEs CLAY# AND GLASS PRODUCTS 3200

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS OEPRECIATIO4 TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 6,238 178,OS6 -

1958 S,687 21SP237 11,9981959 6o6O4 29S,SE3 14,7291960 6033 338#267 -

ig6l 6,456 242,839 7s8lS1962 6~187 261,557 10*9471963 5,639 228,867 12,8601964 6,633 277,291 IS,482196S 8,747 378,671 23,9471966 6,306 193,3SI 10,166.1967 8,431 073 80E 14,2661965 89501 346PI14 22,0211969 6,871 289#178 14,7811970 9,668 322,693 20,1621971 91802 348,882 16,8311972 14,599 487#936 24o4911973 129502 4219036 23,Oi719711f 14,882 4361833 210171975 13,800 332,322 19)9611976 1S9073 441PS35 23,5181977 17,318 474,25S E197641978 l6s310 6S7,962 38,4441979 ISVOS9 479,930 23p48119eo E21240 629oS63 36j6911981 21,769 4S8,224 31,1441982 29v338 377,370 S2,4331983 32t3O8 338,555 40,3221984 l8plS7 478,948 51,084

- IZP824- 23P469- 259724- 19,056- 2Ss457- 24,990- 21,618- 24,319

74,411 31,49536#611 24ol3847,871 26,93166o422 37,647

7,767 2,360 61PS44 30,317109468 4,757 61,390 2S,2029t986 3,194 72j425 290232

171297 4,78S 92,046 52,307IA'022 4,653- 75,86S 34,28412,550 5,097 59,770 31s7498P454 6,281 52,58Z 26,60615002 51870 71s806 28,68911,035 sloge 97,133 44,44522,360 10,521 106P978 66,99913,109 8,432 58t170 17,09722,044 14PO82 105,282 66812,407 9,448 65PS36 190846,748 14o949 29,543 -10,948

- 9,117 13,954 7,13328t465 S21155 22,388

Page 87: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRYt 1957-1984

INDUSTRY NAME AND CODE: PRIMARY METAL INDUSTRIES 3300

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 Io786 101,933 - 9,32819se 290 36,380 10825 3t9561959 9,397 SOO,S42 13,243 5811001960 itsoo 78t277 - 1195511961 10995 134~980 209S7 - A1962 IoI53 57,093 2t227 - 800211963 1,144 86,065 2,679 - 990461961f 1,917 84,636 1,694 - 149034196S ls894 121,S34 39440 38,737 14,7971966 11792 13696SS 3,463 34t233 22,4611967 19844 2S9,242 4,38i 34,333 17,6581968 10561 113,419 3074 30*744 4,2811969 1,7S2 132,937 3,383 1*639 260 l6tlS3 14,9741970 963 78,04S 2o407 ls6Sl 382 20,679 6,6SO197i 1,458 809678 A A 476 A 9,816 001972 1,439 1099747 4t848 29483 763 2lo238 14,4471973 lo779 140P876 3029 21958 S60 30,133 14,8041974 948 98,606 2934S 2t393 41S 20*739 7,SS3197S 2,675 2459775 7,534 4002 921 4lv8ll 28,1921976 1,874 107,611 3,64S 19996 619 189152 17,1221977 2,714 206,393 8,903 2,833 21031 * 28,718 11,2141978 1,694 7S,532 3,681 * ls514 3,398 191509 6,9S71979 1,405 138,747 4v400 29S30 * 1,986 179387 29,0361980 1,384 181t9S6 SISS9 2,016 2,562 26,033 18,8S41951 1,406 118P479 2,666 * 2,117 10,831 * 10t486 -4301952 S,405 596,663 42o989 5*46S 20o263 181,830 29,4101983 59699 335,407 22,880 * 2~942 * 1379155 19,73S1981, 41972 S890018 18042 * 7,722 * 163947S 122tS77

Page 88: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: FABRICATED METAL PRODUCTS 3400

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MDHEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19571958195919601961196219631964196519661967196819691970197119721973197419751976197719781979198019811982198319811f

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

81021 328tOS7 40,24169966 317s776 13,S88 44,434

5,869 283,053 - - - - 40,6397,363 277*556 7,966 - - - 43,1079t173 347oO42 lots91 - - - 47,07S7,822 358s897 10,120 - - - 52,4559,066 46191S6 ISIO12 - - - S7,8487,718 423,211 10,671 - - 91,209 53,6SIlOo6S6 4SI,219 13,646 - - 107#376 75,57910IS80 331.,70S 139071 - - 85t264 S6,5928,781 3619422 11,76S - - 93;sol S1,2767,743 3649222 11, 206 8,417 2,33S 94,18S 64,0938,OS2 3S81208 12,677 80983 3,08S 9S,077 52,6379,664 4309020 13,628 1OP301 3,246 107094 S9 168 009,6S6 481PO73 16,764 12#277 3,91S 124#334 7S:037

12,414 492,287 17,404 13,602 3,S15 109tM 819786

11;676 68S,S42 24,09S l6t4S7 7t'770 150,OS4 l0Sm64S8,S4S 448,648 15,270 11~139 4,227 101,413 74,S62

10,552 716,S20 21,322 17DO43 59470 137t263 81,84S11093 S07PO63 IS,893 13,149 S034 104,224 68p4O411,290 S16,967 IS,S42 lls934 S,4S6 106v813 70,9188,744 S46,S62 21,3S2 16*811 89868 1089525 87,328

16,126 802,703 33,848 14t228 119481 144,9SO 144,3918,394 216t313 IS,300 4o947 3t112 32s435 28,0089s538 3S7,62S 27o718 lols2s 11,072 83,039 28,072

19938S 834,931 89,967 22,361 229PO49 12117,101 1,223,291 73,272 199699 269o794 142,090

Page 89: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODEt MACHINERY* EXCEPT ELECTRICAL 3SOO

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSA1403 OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 11,854 5289469 83s8121958 139573 48SP866 ZOPS64 - 6311831959 IS1174 438PS72 189245 - - 68,5631960 209628 609o356 - - - - 90,1121961 209320 652*789 23DS68 - - - 92,1431962 16,396 567P426 24#031 - - - 98,9281963 22tS47 651,675 31s896 - - - 99,4911964 195680 689,989 27t636 - - - 12492521965 19s442 713,461 289710 - - 178t332 124,5391966 200991 834o814 40,778 - - 248954S 166o6331967 190601 782,093 379392 - - 208156s IS412801968 l8o780 769t930 38,715 - - 205022 13502001969 21,517 839,356 42,121 18,513 9t242 211o482 153,9121970 25,232 84ZP294 44#314 19,682 10,334 214,801 IS4,87S1971 20,446 705,751 36,074 l6#6SZ 7,824 198,039 95#121 001972 21,598 807,426 38#893 ZOP136 7P771 189,994 156,481 LA

L973 24,720 906,713 39#337 27t892 12057 2039742 16S~7911974 26s,370 1,297,695 629009 33,008 17,809 283p692 234s554

1975 24,737 1,143,588 54,349 24#014 13PS21 254P698 221095

1976 20,020 997057 58#850 220922 13,487 231,42S 178s8361977 26,875 1,287,211 629169 35PLOS 23*100 264j150 24So9741978 279414 1,520,OS9 74,162 33P600 22,325 344s091 309sO931979 211999 lp437#846 96#373 39PS58 30s119 342sl76 290,852

1980 28,936 1,8S4,889 13Ss4S7 40PS56 37000 484~654 250,242

1981 16t275 938,136 57o396 14#960 18,995 177,136 218,671

1952 21,038 953#649 76s450 20,808 36,188 180,579 121,1881933 3IP311 1185215se 148044 - 46,017 278044 91,7441984 22,467 2,010*082 135,216 47*625 357,872 39,156

Page 90: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS#

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICIT# BY INDUSTRY, 19S7-2984

INDUSTRY NAME AND CODEt ELECTRICAL AND ELECTRONIC EqUIPMENTP AND SUPPLIES 3600

(ALL FIGURES-ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 1,353 681891. - 518821958 2,045 69o964 1,984 805011959 - - -i950 21810 1249442 - 12,9571951 3o440 93pooo 2S211 - - - 11,9611962 2t775 113#492 20222 - - - 15,508i963 21459 90P695 Zo681 - - - 7,S641964 3s207 1090086 29736 - - - 14,6101965 3,408 79*730 ZoS13 - - 15,513 11,880i956 30239 103P651 3t2S4 - - 17P63S 15,987i967 3j263 66s290 2t841 - - l2m320 79693i968 2#487 94 1 402 3,057 - - 181S52 10,1091969 4,110 76,030 29247 11805 316 159162 lls1391970 2,754 85,359 20955 lo586 sso 17099 7o21319711 3leeks 99o6ll 2,887 A 2,374 16,937 A 001972 SPS27 163038 SoS07 3,377 2,978 28,523 18,3541973 4#498 123,094 1,846 1,846 19104 14,395 13,92619?li 2087 116,294 29330 3,278 623 26t946 7,7291975 6,014 201,212 5,463 3,966 4,070 28,441 26,4871976 4P47S 18S,030 S,729 3#663 3~S19 23,835 2OP3951977 SP257 214~517 6P482 4s48O 3ol29 36,884 23#2751978 4#162 1810IS9 99724 2t864 3s494 35,540 28,5981979 6,319 301,384 16,516 7o9O6 lot852 51)570 18*8791980 7,181 260#023 l9tZ71 3t640 8,848 43,093 lls16919si 3,984 187o022 5041 19080 2069S 25#96S 19s2371982 3,591 144,9S2 13P655 S64 414 1OP53S 16,0201983 10096 79,928 17#262 29374 5s236 -2,4361984 9o459 446,143 18P049 59000 212722 49,612

Page 91: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS9

SELECTED DEDUCTIONS* AND NET INCOME LESS DEFICITP BY INDUSTRY# 1957-2984

INDUSTRY NAME AND CODE: TRANSPORTATION ERUIPMENT 3700

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19S719581959196019611962196319642965196619671968196919701971197219731974t1975197619771978197919so1981198219831984

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

218393P991309143P6623s9373P79220732P4582~935217283,7623,5134,4454,6374,3583 tt#873P997S91365,3644tS23S11304o78929939398682#86829027SoZ792P732

89t6l$988t069IS7,292120,6371639389187,653129,256104,398167sS611250111131,503132,765193,02S144,823

A152,631192,773197,978260,112196,21s342,906248,922218~5862220862S$,43618,97968t677ss,e38

993253,908

11,44221030518259,603

31803 - 111SZ94s635 - - 809983)004 - - 811503066 - - - 4,91639339 - - 43P415 9,6182t613 - - 22,758 8,274to422 - - 28#733 12,4213,063 - - 29,476 4,9374,939 4,686 1,631 40,608 60465,3?Q 3,4441 20308 24o803 8o9156018 A A A A51550 3,406 1,177 25t625 AS070 3P705 IP617 31t002 12,9597,108 3,747 e#145 27PS48 10,21890786 4P631 2P761 511012 -6287s843 3P944 3.,613 28m072 240599o603 6,723 6,066 37*776 11,5196,674 4p354 49163 27,271 21,9117,621 6t471 .4~221 25IS52 -4,623SP732 6o779 31469 23o976 24,81S5*438 * 6b551 10220 40,649 18,030

* 9,293 * 1,138 * 300 * 858 -7,97469322 - * ass 19194 -7,610

* 5,651 * 752 1017 6PE16

Page 92: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS#

SELECTED DEDUCTIONSi AND NET INCOME LESS DEFICITs BY INDUSTRY9 19S7-1984

INDUSTRY NAME AND CODE: MANUFACTURING INDUSTRIES NOT ELSEWHERE CLASSIFIED 3970

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 239885 644,399 - 88t934

1958 24058 547,518 17#084 75,334

1959 32*556 1,067,622 28P907 - 1111520

1960 26,482 591,853 - - - 84,520

1961 24,807 564o295 13*14; - - - 75)319

1962 23,060 642,823 16,727 - - - 79P789

1963 23,769 644,371 16,744 - - - 82,555

1964 20,895 492,448 120295 - - - 75036

1965 21o754 702,767 22t861 - 139,484 86ol29

1966 24,398 6S7,390 17#106 - 12S,482 89,121

1967 20,712 472,287 lips2s - 96,367 70,627

1968 20,771 S08t236 12,675 - 114,38.9 8So798

1969 22,012 564,701 16#566 12o4S9 3s674 129,098 74,703

1970 20,995 560,657 16t285 llj607 3,641 126,822 76P834

1971 28,435 693,043 18,12S l2o719 5;396 129,798 102t429 00

1972 29,413 826,036 23,S06 17,134 6,933 152,807 117,967 CT\

1973 28,962 8S7,530 22,976 17,389 4P93S 157t629 llltl69

1974 30P131 949,101 25o612 2Oo378 9105s 152,021 157,456

1975 32,210 906,71S 31,927 16,S16 10o7ll 130,889 1SO,688

1976 3S,229 loOS6,826 M086 21,968 9,276 178,lS6 12OP796

1977 28,825 19227,189 33,S30 2Oo746 9,601 190,212 iss,829

1978 39,228 19447,91S Sl,S74 28,627 16,051 213,697 181,180

1979 31,119 925,986 42,OS2 15,883 13,812 126,332 lSS9945

1980 S1,478 1,663,775 S6007 34,333 24,612 252,891 2299676

1981 57,11-4 2o439,277 999712 36,988 48*193 28S018 348o854

1982 4S,730 1,182,417 42o227 21,3S8 27,417 175o430 119,009

1983 56,7S1 1,833,281 86t979 31,972 261~775 274,299

1984 ss,805 4,078,669 90b339 17,028 746,450 3479894

Page 93: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

501 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES; BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITt BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE: MANUFACTURING NOT ALLOCABLE 3980

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19S71958195919601961196219631961f1965196619671968i969197019711972197319741975197619771978197919501981198219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

3P169 46P154 21053 6,2783P049 SOP784 11290

-6,203

1#836 39#033 638 - 7,264 7,2472026 49PO38 917 - 7,S97 4,9582070 509934 lv37l - SP976 7,6792*277 590101 21051 - 10,639 80041IP374 539655 1,791 IjI94 483 26s729 6,7181#493 37s577 1P064 882 234 6,252 aposo

A A A A A A A2,436 53065 1#099 857 A s'seg 7oO8S3,631 82#637 19981 ls4Q5 112S9 13,SO4 9plel2,706 33o560 1,300 883 A 2,595 9,30021501 39#759 962 430 A A 3P56S11090 24P239 670 3S * 214 289 13PS42210S9 709483 3o003 * 904 l4s706 Ss5382,447 49,347 39027 420 * 521 2,342 9liss3j214 1291200 8#474 3015 2j977 22PZ61 l4v304S,269 60,834 59086 * 450 fe 535 * a 13,6423#141 58,173 6o104 * 1§180 * 2#123 9,S31 -3,30110266 44098 * li654 * IP603 * lo364 2OP307 13,142S,033 353,185 1OP126 * 6070 80,386 13,4512,296 4SP836 * 2,289 * 7 2,169 20,042

Page 94: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

$01 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITo BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE: TAXICABS 4121

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

(1) (2) (3) (421 (s) (6) (7)

1957 - -2958 - -1959 - -1960 - -1961 - -1962 - -1963 - -1961, - -196S1966 - - -

1967 31,559 196t726 169011 6297721?58 31P993 226,013 ISP976 - 28,829 75PI401969 37,840 325,189 26,646 10,S42 3,181 59#469 77ol8l1970 31jS27 289,830 19P227 89023 3t241 55o758 78,6521971 30#707 314t105 22s106 9,831 A 77,448 58,S34 001972 3IP371 236p427 199660 69277 2,691 24t227 69,809 00

1973 319748 305,S77 22t420 10440 39965 469946 68PS751974 33,500 330,698 20sl7l SP332 3s776 47,767 84,9701975 339067 311,620 22)002 11,072 69529 42t66S 69,9851976 3ZP60S 305,593 22,646 50380 5,094 22000 87t8S21977 35,3S8 4q4,893 29,623 12j.036 OP279 42s812 1080872

1978 4309S 486072 31,341 9014 7,376 26o646 129t3641979 36s807 460P699 24,677 1206S 6*053 45,201 107,2501980 26037 487P631 20,483 11,121 5,431 62,133 92,8391981 24s59S 394p678 20,533 3,288 lls033 17,403 40,6831122 26*868 286o274 13,447 49189 1,263 14 69,1961983 25,413 25St628 * 16,600 - 8o324 - 860391984 42P975 600,100 * 22,031 22t667 196o432

Page 95: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICITo BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE: OTHER PASSENGER TRANSPORTATION 4189

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

1957195819591960196119621963196419651966196719681969197019711972197319741975197619771978197919801981195219531984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSIME55ES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL- LESS DEFICIT

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

54,604 452,401 45#451 89,396 119,66021,7SS 204,782 239011 41,079 54,74121o017 254,855 29o706 - 52,383 56,72014,497 226,718 23023 6PZ56 4,233 44,423 57t6O917o620 237,480 33,622 8o274 S,276 SO,183 479669

19,761 247,908 28,312 9#014 49641 48,600 56,SOO

19,294 263,592 33,137 8,332 8,492 SO,676 66,004

18,176 292#4S8 37,25S 12o602 51890 6S,992 619291

16,346 213,333 2SIS90 6t9S2 4P215 46,754 50s66519,175 2509580 26,618 7021 6s129 47olSO 739033

1SP297 328,17S 339427 109242 8087 SS,238 75,SS9

18,494 422011 44,811 17042 12,167 94,561 79)110

16016 271#759 27,288 3P300 8,962 36,469 70,37S

14,08S 480067 48o494 16,754 12,272 111021 69,074l6s378 S57,964 58,351 14,723 lSv817 96,819 66,420

9,633 298,6SO 279004 3,SSI 10,599 28P209 69P854

10,081 401,OSS 52~292 11#319 l2o042 89*119 82,139

15,930 41S,762 SS,923 - 12,667 64042 70,091

16,94S 3S6,960 49,496 10,039 23,819 102,999

Page 96: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS#

SELECTED DEDUCTIONS# AND NET INCOME LESS DEFICITt BY INDUSTRY, 1957-1984

INDUSTRY MAKE AND CODE: TRUCKING# LOCAL AND LONG DISTANCE 4210

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19571958195919601961196219631964196529661967196819691970197119721973197419751976197719781979198019el198219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

(1) (2) (3) (41) (5) (6) (7)

183,399 3021P709 414,978 645,269 548,411194,216 4s521*509 483P613 - 721,557 637,2SS

19IP434 4PS23p464 492,019 209,230 8SP619 72S,268 632,731203ol8l 4*817*664 525,034 930,102 96#154 715,303 621,708204o213 SvI77P383 S46,016 244,238 103s443 761,120 699,970231,726 St8,34s623 6S9,333 .290o346 128,884 767tS34 787o283235,440 7,061,112 747,843 322,594 167#086 850,672 913,0462509662 8,011,710 865,142 352,607 193s259 905,S87 98s,819251P193 7,797,944 875,934 309,933 213~756 9869200 942,643241,711 8061016 846,799 363t957 212P678 12081,298 1,017,002287,338 10,248,540 978,206 393o629 261#387 1P069,906 1,3440232889319 11022t085 1,2079804 416,956 30SP615 1*302*247 ls391PS25290,321 14,031,550 lo438t298 463,410 4569305 19270to8s 11590,121316,871 15#746p790 1#560#917 419047 5169792 1,273,794 1,633o576308,343 16,499,537 1,593,729 254,195 S91,763 1,295,668 1,670s199318b9s9 181012,48S 19729vl34 45lo680 6319637 1,434,500 1,311,750323,186 17,7319638 IP776,517 522t683 1#449#457 1,689,274369,780 21,5110118 1,901,07S 583#216 lo940,973 2o394,079

Page 97: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONSP AND MET INCOME LESS DEFICITs BY INDUSTRY9 19S7-1984

INDUSTRY NAME AND CODE: PUBLIC WAREHOUSING AND TRUCKING TERMINALS 4289

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 212,609 2,897,286 - - 375,6261958 210,807 21980,151 329,431 - - 378,SS41959 201,626 3,210,644 327o935 - - - 392,156i960 205,762 3#478,417 - - - - 399,1721961 203,760 39249,381 331,623 - - - 398t2981962 1991985 3s219,985 331,106 - - - 469PS141963 213,704 3,831,33S 402,826 - - - 488022196"t 2020101 3o754t278 380,2S7 - - - S14,2131965 202,891 4,O89o834 43S,982 - 6409779 60SP7321966 199095 4tl63t2l4 424*770 - 611#11S 610,3771967 3,620 197,815 7#352 - 42t727 22o6921968 3,38S 182,246 SxZ47 - - 16,766 16#8561969 3,605 1739695 79340 4,019 IP746 l7p7t#6 l2o2441970 2,696 114;997 4j960 21810 1,843 17P357 IS05321971 A 140,013 4,718 3v757 lt894 229sol 10,2461972 2,017 144p628 59253 49735 3,3S6 269028 11,8711973 2,678 174,486 S,346 3o99S 2t383 21,026 20,0291974 31212 1809457 9,045 51101 SaS64 31,337 24P1561975 2,969 315vS65 11,3S2 6#496 2p4SO 40,161 24*6261976 1,869 133P744 10,182 3,3SS 8o478 13003 1P7621977 3,036 3069908 129854 7,823 7PS63 45,256 31#3371978 836 85,963 So533 2*513 4,160 12,998 14*4341979 2,017 222,293 loloos 3t574 7PO93 l9s139 15,0521980 5,431 4869S64 13,915 91506 12043 46,087 38~6901981 3,OS6 208064 10,791 39229 7P492 14,803 -8,1SO1982 IIS09 S39,794 l8o734 So824 12,390 280081 -11P6871933 2,865 383t618 7,467 69355 1SP187 3194131984 931 1009773 7019 89623 lOp7S6 -10966S

Page 98: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSo

SELECTED DEDUCTIONS* AND NET INCOME LESS OEFICITs BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: WATER TRANSPORTATION 4400

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUS!HESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - -1958 - - -1959 - - -1960 - - -1961 - - -1962 - - -1963 - - -1964 - - -19651966 69225 136,923 1OP457 279344 18P3061967 6pl7Z 117p603 10#872 ZOP793 1395921968 79965 169,142 22PS46 - - M113 26#464i969 7#965- 128034 11,636 3,230 2*548 l7o2O4 15#907.970 10)230 171,523 159932 4,868 39821 25,96S 23p7241971 7#650 174,542 17,042 4P427 4*032 28,822 A1972 80561 197,734 290582 69850 10,533 26,513 10,6111973 80050 250,2S7 189974 6,549 7,325 25,566 26P9081974 8P230 230,530 19,440 5,666 8tS38 2S,464 37,6611975 8,701 194,974 22joss 5,064 91001 14,589 26,094

1976 89195 241,189 31,876 4019. 13,439 24,784 26,8931977 89710 285,350 239354 8,664 9,276 34o457 15,1471978 7,607 2980218 .220510 5,67S 13,798 58,252 28,6461979 8#572 262,S7S 50*873 39621 26,627 16,395 20,2771980 11,776 367,419 52*640 4,210 31,785 2SP718 10,446'1981 9,774 229*037 45,414 6PO76 30,694 16,707 -30,823i952 5&782 210,896 47,456 61151 26,401 17,267 -75,7881983 13P392 283P117 45,937 - 20,667 1S,307 -130141934 19,108 160,858 SS,24S 14,881 21098 -5j424

Page 99: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

$01 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES% BUSINESS RECEIPTSP

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICITt BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE; AIR TRANSPORTATION 4500

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 -1958 -19S9 -1960 -i961 -196219631964196S - - - -

1966 3,570 117*693 9t843 6#560 6,2211967 5,013 136,611 12 1 6214 16,311 4,7661968 4048 79o49S l3o238 - - 13,452 -3,9381969 3,424 592734 7,035 1042 19962 4,893 3,0161970 5,S26 150POS3 12,694 39460 4PP-62 23,977 3,1311971 Ss537 1279437 109774 A A 16)2ZZ 8t7181972 6s116 11OP933 13)236 3~S71 4s178 10,S13 2,1321973 4,909 79P667 100251 2tosi 3#4S6 9,4SI -4t8431974 6,76S 146p448 17#856 4,S01 4s280 12s714 81010197S S,799 81#161 12,725 1,751 3s801 11,619 -S,1971976 6,110 92*465 17,968 1,607 S1191 6,073 -6,9621977 7~411 165~470 17,180 3,267 S,162 13,511 1OP3261978 9,043 189*339 14,803 3,293 3,394 51,236 22'sas1979 79676 204,22S 38,436 3,516 l6o6O7 8,675 -15,6451980 9ol3l 301,000 42,024 lltS29 16,702 43,197 -24,411

1951 8,07S 2939423 47,093 7,98S 21*176 22P130 -44,18S1982 lepeoe 230,717 47,518 4058 19P944 6t86O -13,1281983 7,549 642,416 S6,677 - 17#370 8Oo7O2 87,0191984 10,560 S10*533 79olOB l7p9S4 i2spose 1,173

Page 100: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITo BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE: PASSENGER TRANSPORTATION ARRANGEMENT 4722

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195919601961196219631964196519661967 51150 182,504 11128 13,191 1690091968 5077 292,974 4PI22 36o475 31,3871969 5,963 305,771 4,866 29896 11121 28,931 389206

1970 6057 299,965 2PE83 5j153 560 33,892 33PZ58

1971 6t687 408,285 1,253 5,341 A 28,438 37ol6l

1972 69266 3569330 3,405 3,337 756 41,689 22o369

1973 8,993 502,962 3t328 3P075 10951 35,070 22~489

19 7,4 11,125 4319325 6,741 4,974 19730 49,027 44P103

1975 8,024 476,089 4,614 4,206 753 49,550 3SP963

1976 10,485 513,744 5037 llol93 lv813 41PO38 36j727

1977 9'eis 660,244 49667 2,973 5,838 .259633 33,561

197e 11#882 636o687 8*772 51918 2,873 469723 38,812

1979 lSs58l 9949672 7,712 lOo6O6 7,852 81,871 20,188

1980 119356 790,524 5,273 6P995 6o648 65v684 439473

1981 17,869 1,358,932 179191 9v37S 11~438 82,591 73o104

1982 149215 935,169 l3o436 10,938 7,918 137oS68 499194

1983 259193 2,652PO44 33,930 - 24,896 94,407 880910

1984 279265 2,296P903 28o345 23,492 2O5t736 80,172

Page 101: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS*

SELECTED DEDUCTIONS, AND NET INCOME LESS'DEFICIT, BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE: FREIGHT TRANSPORTATION ARRANGEMENT 4723

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19S71958195919601961196219631964i9651966196719681969197019711972 995 499659 1,153 39288 172 4,771 7o4131973 958 119PS73 1,576 120942 320 14,759 7o2081971ft 21102 1459IS4 3,219 6)687 311 l3sS03 islaso1975 11259 90,910 7,513 3,699 A l2t640 910511976 3,439 280,441 10,456 10,968 2ol6l 29,683 28,4641977 4*283 323,649 l2o884 219010 2P652 369912 31#858

1978 2,008 252J955 8,982 179255 2~628 42,114 2895631979 1,387 9SI209 3,614 1,324 1,S07 * 3,617 13,IS71980 1,719 2SS,020 7,484 3,203 4o264 14,897 30P9541951 ZoSS6 279,774 6,01S 3,S81 6tS61 64,083 7,3761982 49991 lis'soo 21,3S9 2,383 SP661 3,229 1601983 4o2ll 7459294 61,044 - 24,307 * 3,797 16,26619814 k9414 474,889 l2t384 2o526 15,083 89,376

Page 102: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICIT, BY INDUSTRYt 1957-198 4

YEA R

19S71958195919601961196219631964196S196619671968196919701971197219731974197S197619771978197919801981198219831984

INDUSTRY NAME AND CODE : OTHER TRANSPORTATION SERVICES 479 9

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

699934 6079684 - - 116t75963p9B6 778t649 61,976 - - 124,02167P295 610#BO7 52,122 - - 123,45866,804 624tSSS - - - 104P6226SP323 6439663 47,212 - - - 129s60872~261 83OP271 63*328 - - - 143,993779041 879#470 739182 - - - 151,94871P609 814,641 74#015 - - - 15304673P688 1*156PS39 78PS93 - - 142o629 161PO89lots7o S039942 6P762 - - 53,00S 44t2953,042 223PO32 7PS94 - - 21,838 20,8711,540 10SP146 972 - - 7o383 2,533ItS38 729796 IIS19 903 494 9*240 8§0001,844 689312 11180 1,124 376 4~910 5,6482,263 86PS79 A A 35S A 60993,866 1239120 8f2ls 2,6S7 Is437 20122s 14t9243,2S9 106,936 5#401 3,491 884 5#SS4 16#3683,S89 168,313 6PSS6 89248 49340 19,778 14,4351,933 69032 196S3 822 A Ss338 208993,123 84,999 .3#779 lo68O S48 10,498 14,447

5,618 226,009 l0o172 3P366 7P698 33t9S7S,164 29S,96S l8s179 17P157 2,615 19003 30s1424,918 30SP945 180825 2,446 59133 M243 14P4026,023 206,597 l4j996 3#613 6,714 21s899 30,08 416,789 692,817 53,666 7ol23 12PBS9 20#605 41,70317,985 418,898 37,723 3,262 23p722 61,08220,428 l,lS6t777 30o653 - 17,237 61s331 ss'58222,773 696,165 62,242 279181 108P418 64P930

Page 103: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICIT, BY INDUSTRY* 19S7-1984

INDUSTRY NAME AND CODE : COMMUNICATION' 480 0

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 13*018 17797731958 15,432 170POSS 11,8271959 14,632 223,267 1992711960 15,095 2599649 -

1961 14,589 207098 1695111962 119709 1910053 1792831963 16,358 258~473 23,8591964 18,178 291P619 240091965 209042 2809254 260501966 21,691 380,594 2491411967 1,613 1100819 996141968 2oO24 66,169 3P8211969 2,OS4 70,901 4,3341970 1,478 52t562 4,7231971 2,454 A A1972 39209 105o46S 6o1031973 2,970 82,266 7t4891974 2,636 719092 Sv8141975 39697 130,982 594321976 29347 102,64S 996221977 2,867 17S,773 1SP27S1978 7#S23 153t2SO 29P7951979 5,159 174076 27,9621980 StS12 124,902 26o4351981 4,46S 293007 1810001982 9#975 434P998 sot8121983 9,621 161,114 17,0191984 11P163 374,281 179128

- 3SP866- 42PS2 9

37005- 36t336- 42P172- 28#703- 54077- 63,151

61,560 59,57183o631 70,224399609 -2,30517P723 12,669

29365 1,071 28t820 6,432lv943 19912 14,618 5,83 1

.. A A A A4PI66 1#840 2SP716 llt8703,653 3P387 ZlP754 11,4332,2S6 Itoll 22,910 9,49339627 1#665 29,893 27,6601#7S7 lv969 27,796 18,3106,752 S0889 61,359 7j0093P339 3#S91 32,730 -7o6546,328 4sZ20 42j856 12,3682)821 5s408 21,207 -3,1313,336 6,426 19,470 42,lS 716P832 11,028 44,058 49,902

4*183 12,245 76,85081092 65,S49 87,953

Page 104: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SO! SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSt

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE! ELECTRIC* GAS AND WATER SERVICES 490 0

(ALL FIGURES ARE ESTIMATES SASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

19571958 -1959 -1960 -1961 -1962 -196 31964196519661967 16 s484 247,253 22~37 21968 13,741 277,017 28,0631969 l6s378 Z87063 30o8941970 16POSS 294,710 27,9891971 17,944 360,431 34t8211972 25,423 433,539 43,3971973 24,215 442,443 44tO78197"1 21,348 321,660 38,1131975 2,46S 53,105 2,5071976 1*586 22,682 2P2311977 1,936 53oO72 209021978 lo719 31,029 lo7801979 1,764 191,203 So3981980 2P615 139,960 693841901 21159 328,226 7s6191952 1~751 306s063 4s4901953 1#764 61s356 4,3351954 4034 101s383 22,230

46,113 70,65064,094 70,142

10,910 5,282 58,676 70,6089o623 59011 65,766 60,25712,308 6,560 75,183 80~251149726 8#263 84s977 95,92113,973 100907 67,743 101,634119188 9,706 50,980 6SP42 510288 990 4,077 7oO53

694 898 * 310 2,45830558 IS581 * IP131 301081,194 862 * 385 1372o517 1&542 14,608 lat2o s

• 2,16S * S36 * 5,135 14,638• S,444 * 9037 32,462 81990

4)053 618 29206 51919994 * 81539 2,806

* 20352 * 517 12,461

Page 105: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOO KALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS9

SELECTED DEDUCTIONS, AND MET INCOME'LESS DEFICITt BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : SANITARY SERVICES' 49S O

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YE A R

195719581959196019bi

19631964',1965196619671968196919701971197219731974197S19761977197819791980196119821983198(1

NUMBER Of BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

16~973 237,035 25,162 6,84318,912 366,816 39o376 14,08721o2S6 568,579 590082 16,9401813as 360,608 41#311 9,90327,185 646,480 .66,631 20,94625tO46 501,154 SSs708 14,02726p665 991,315 108,932 l5s96027oZ13 769,026 87,000 29,28233,682 86SP991 110,662 -47~377 1,903t940 166PS30

4oS646,82 7

l8v76011,51018,06513,757M5512Os2O626960247s6ll

41,653 46,99075,286 62,89584,249 116,19566,239 74,494106,426 98~54990,473 61p980170,596 182,607114,2S7 lis,8531189453 102o364250,723 258,111

Page 106: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOO KALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS9 AND MET INCOME LESS DEFICIT# BY INDUSTRY* 1957-1984

INDUSTRY NAME AND CODE : MOTOR VEHICLES AND AUTOMOTIVE EQUIPMENT S010

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MDNEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

19571958195919601961196219631961,19651966196719681969197019711972197319741975197619771978197919801981198219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

82012 461,853 S,468 - 43*9SOllo480 816s501 111289 - - 57,2197#793 473039 - - - - 43,48S10,802 483,S69 6,974 - - - 43t78211,535 831P873 1OP300 - - - 59t2is12,587 761#413 10,202 - - - 60,78612,317 69SPS30 8986S - - - SS,39811,724 738,224 102081 - - 64o246 69t63813,117 960,S67 8P784 - - 63P614 72,38814P262 962PZ74 110339 - - 76,4S8 86,09313,904 1,0749227 10,804 - - 77,S40 920501lIP639 1,243,642 12ISS8 ISSOS6 S,260 91,342 90IS09l8oS74 1,600,473 17,686 1696S6 7,858 127,068 14008119m489 1,588079 14,119 isIsse 8t464 10SP897 138,59718,842 1,782,478 17076 17,321 91213 111,836 140 ;8321810is 1,607,S73 15)410 18,203 13,571 110,4S7 10403718j438 lt969)203 19,731 19,465 10,557 1150151 17S926218,688 2#122o414 33tS89 20,089 17,693 122,161 172,29218,S27 2,468,446 21,466 26,594 179086 157,682 153,00113,708 2,070,932 22,6S2 17,863 13,720 86,213 97t72215,958 2,690sS34 18,929 25,074 16,142 142,S62 13S,575l2s962 2,426056 17,881 27*103 lSv326 1250521 165,463149709 2,284*954 18,516 12,968 l4o619 133,878 135,21413058 2021,481 25,997 IS,061 31,747 142x613 57~S9513,523 1994SP445 399594 16,926 2S060 120,4SO 109952 151100 1,*18SP693 22,884 - 25,6SS 115,074 49P1319,793 1,5990554 23,240 17,905 102,677 849107

Page 107: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND MET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : LUMBER AND CONSTRUCTION MATERIALS 5030

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YE AR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195 91960 8,437 441,818 39PIC91961 6,865 497,12S a,674 - 30,4621962 91021 527,824 10,187 - 45,a7O1963 10,390 649,08S 13,152 - 4991811964 8,856 116a,iie 7,559 - - 43,6421965 7,686 689,457 9t492 - - 34,682 49,8721966 6,418 638t719 7,396 - - 30j7S9 48,3321967 7,341 780,303 IS,700 - - S4,S72 S6s6391968 6,421 636,163 6,589 - - 31tM 49t2411969 7POS4 6e2t649 11,843 6,799 3,946 44o361 63,1082970 8,700 702,SSO lillis 6,386 3,799 46P951 56,2841971 8,286 829,14S 11p762 l0s321 51580 47,511 62,5751972 8tS68 920~695 14,229 10s136 S,492 S3,6S4 93,3271973 80850 1,046s66S 19,007 13,008 S'888 S09252 104,208197-'1 8,332 835,7S2 11,089 12~073 4,623 52IS85 83,88S1975 7,689 741,390 15,7811 91090 4,901 S9102s 66,8121976 9,735 lolS6,927 25,524 18,388 11,9S4 74t468 94,5791977 9,773 1,092,759 16,434 14,603 12,673 50,738 93,5631978 51589 966,142 16,755 9,261 7,752 63,006 78o0851979 6,886 lt043,018 25,669 16,169 14,363 74,063 7799131950 10,179 1,044,933 23,012 10,706 12~897 58,859 81,1961981 10,318 1,180,767 22,821 81510 10,549 49,572 113,6021982 4,564 136,703 3,861 934 8,234 21857 9,48619t3 3,831 870,9S6 30s163 - 34,767 50,375 70,53419!1# 10,933 1,164,618 12,833 14,304 20,713 99,776

Page 108: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT9 BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : ELECTRICAL GOODS 506 0

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - -1958 4P264 ZS3v792 39766 29,1781959 - - - -1960 4,266 199,869 - 2215281961 4,566 2SO,907 3v147 - - 26t5531962 4t842 326PI74 4P148 - - 340461963 7*657 4029051 S,234 - - - 4299441964 6,110 304,786 3,246 - - - 30v703.196s S,742 216,402 2,698 - - 14,3S6 3St9421966 6'sss 308,686 4,530 - - 29,17S 52,4571967 6,740 333*341 2,813 - - 24,S23 44,1901958 5,873 38OtS35 4ol82 - - 23,443 S1,8771969 7,167 350oS76 S1209 3,3S6 1,621 30*956 40,62S1970 8P715 4019999 6,139 4,14S 1,6S6 34*206 4191821971 8009 392o343 4t998 4,027 I's8s 2S027 54,6231972 10,671 491s153 6o657 6,372 2,750 39#347 71,6991973 9027 S64,626 6o604 5,409 3t322 38,569 76,3971974 9,930 527,622 7,IS4 7,009 3,520 37*078 7595341975 79S56 Stlo647 81128 4,123 2o680 229092 61j7681976 91850 8859026 10,388 10,778 7t766 S6P117 109,087

1977 llo391 S72,172 6*110 4,2S1 5,813 27sl65 57,6831978 9,439 676,158 8,8S4 7,S87 6,254 40,381 112,S781979 11,316 898,87S 1S1959 12,462 7,664 62096 lialsas1980 7,807 6S3,13S 13,169 5,469 12,366 38t316 S3,35S1981 80818 395,115 soils 3o260 5,382 22,346 32,2201982 5,514 334,572 139391 1,112 lf2sl 3,296 59,480

1983 7,88S 604,999 21,956 - IltS60 17008 78,7001984 91102 3SI,792 6,64S 10s397 10,4SO 99,317

Page 109: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : HARDWARE, PLUMBING, AND HEATING EQUIPMENT 5070

IALL FIGURES ARE ESTIMATES BASED ON SAMPLES-.--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YE A R

1957195819591960196119621963196419651966196719681969197019711972197319741975197619771978197919801981198219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

3#872 209PI59.2t447 2OP97S

4t853 248sq98 - - - - 23,040S,653 306,676 31201 - - - 30~1985*160 298~818 3,683 - - - 32t2897,006 3842q85 4,736 - - - 50,3236,033 337,507 3t795 - - - 44,33S4,540 348,123 3,725 - - 26,043 40,6725074 282040 398SI - - 17,762 40,3204v469 356,827 4PI34 - - 23,690 44P9885v277 363,577 49748 - - 28,466 54)7006086 419,946 6o332 S,389 lo84S 4S,673 sit4886*786 408t222 4,691 4v076 1,394 22,902 57,4367,020 426~195 6P199 4j,689 Is754 34,755 61,512SP934 419P746 4o525 50511 29084 26,228 57,18659416 363#523 5,790 7sO79 23,331 290291 59,70079172 553P265 7~364 7#795 2,206 37,354 991ass7PS51 538#961 81002 9oS63 4,692 44,622 83,6198,090 747P138 SP040 losesz 7,042 42,737 112,180SP953 5520951 6#275 90588 3,188 39o648 97,34711,206 760~468 IloI04 '71828 59175 26,883 119,09390097 893s374 16o479 12)688 sj'901 50,583 114,3797*294 859,674 13#461 15~751 12P474 78,151 77,8327#750 9109571 19PS73 11,210 12,012 S7,085 84,1876,977 5199589 6~44S 5j.129 1#412 29,115 32t4613~422 92P107 7#144 * It * 56S 42tO933,401 241,932 12,028 IP435 28P097 55076

Page 110: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : FARM AND GARDEN MACHINERY AND EQUIPMENT 5083

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - -1958 - - -1959 - - -1960 - - - - - - -1961 - - - - - - -1962 - - - - - - -1963 - - - - - - -i 96 41965 - - - - - - -

1966 - - - - - - -1967 - - - - - - -

195e - - - - - - -1969 - - - - - - -1970 - - - - - - -1971 - - - - - - -

1972 109293 2,135,136 17,487 17,588 14P481 1109638 90t2os1973 7,4SS 2olll,776 16,719 2IP978 13#236 132P925 11010031974 10,077 2,172,S66 20,831 22,135 ISP977 112P223 122,3141975 7,787 1,916,92S l7o426 17,091 14,994 106pll.3 11ZP7031976 9118s 1,923,550 l8t684 19,0185 179001 99,337 84,35S

1977 8,788 1,684,748 20,358 17,904 15*41S 94P639 73s6481978 6,998 1,892,851 21061 25o499 199424 97t645 100,0731979 79022 2037,563 229721 20,204 ISP606 1139277 94t6291980 10,180 1,827,416 25,495 16,428 24s399 89,053 61P2501981 Il,lS6 11880,995 38,530 18,973 47PIS6 114,096 43,423

1902 8~7S9 1,332,796 23,643 12,341 56,670 87P778 1203511983 2,276 104,829 2,720 - 1,404 3,080 9101981# 2,615 274,210 20,733 110995 13P256 -33PE93

Page 111: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

YEA R

19S71958195919601961196219631964196519661967196 8

96 9i97019711972197319 7 It197519761977197819791980198119821983l9elf

301 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES! BUSINESS RECEIPTSP

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICIT* BY INDUSTRYo 2957-1984

INDUSTRY NAME AND CODE! OTHER MACHINERY, EQUIPMENT AND SUPPLIES 506 9

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19t427 lol28,754 14,3S1 10OP9069,978 S811842 9,061 51,24510,829 459,170 -SS,194

12,788 S62,SSI 110235 63,SO717,911 853,619 121032 93,90524o860 1,1249845 171941 128)75422,338 1,079t463 169129 - - - 13SP69221o716 956,506 13,436 - - 70,495 140#10918#576 19020t455 181071 - - 69,806 138P311199189 -1,085,790 179001 - - 81,034 138o87823,683 1#4010SO 19,836 - - 1091205 184,82920,416 1,273t812 18,520 11,87S 6#643 82$5.01 181JI4924v859 1,560,003 229402 16P132 7,988 104,168 171*57726P991 1,470#230 24%336 17,594 8,594 107,315 182,2393lo738 1,669,749 27*447 19,133 10)955 126,068 224P49228~839 lx923t226 26~317 19017 10,259 148,511 293917328,729 2120012is 30,383 2S,971 is'080 145t431 315,86226,254 1,893)628 34*136 21,383 27,729 137,660 28207027P238 2~226)SV 3OP303 23,S92 17,641 134,252 304#76826,947 2,226~506 39,281 30,S79 isloss 134,899 269PZ1229,627 2,436,685 4S,609 21,249 ISP394 138,614 327sO5227,669 2,801,409 59t241 36,754 31,997 200,716 306,85624,951 2j7l2j292 56o128 33,937 33ilSS 1579862 339P315299681 Zs860,617 69,247 389493 35#226 145,448 244952524s330 2,936,152 93,818 349161 429566 2541128 ZEEP81428*417 1,370,576 47t686 - 11,880 621701 165PS1332,910 21981,298 950002 60,,109 590#725 335#476

Page 112: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : OTHER DURABLE GOODS 5095

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YE AIR

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1 95 7195819591960196119621963196141965 - - - - - - -

1966 -1967 -1968 -1969 -1970 -1971 - - - -1972 44PS32 2,103,145 37,873 20,678 15,122 106,S89 308,401

1973 47,665 2,853,864 36,S70 21,904 14,703 126,412 404oO36

1974 55,476 3,768,889 S3,304 30,990 ISP417 IS6,915 515,822

197S 51,OSI 2,907,785 39,726 ZS~893 17,209 121,443 424p621

1976 51,169 2,978,461 S6,690 23o832 18,9S7 12103ss 425,591

1977 4So520 3,012,7SS 40t2SS 28,204 i7,379 138,041 323065

1978 SOo741 3,38S,606 529966 27,024 26*082 147tO66 44St248

1979 550920 4,886t861 78,817 35,780 46,6SS 183,331 SS2,287

1980 48s982 S,074,8SI 67492 359098 3SP997 183,636 476t441

1981 SO,253 3t332~149 62,006 24,400 40,365 165o727 291j083

1982 519167 5s48SP202 1111118 44,171 64,711 2359295 3619465

1983 39,121 4,247,417 205,941 - 77t490 190,458 146t257

19811, 2S,183 2,982s733 43tO68 2OP329 48j734 28S,930

Page 113: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSt

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICIT# BY INDUSTRYs 1957-1984

INDUSTRY NAME AND CODE : DRUGSP CHEMICALS, AND ALLIED PRODUCTS 512 9

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 -1958 51882 192v403 3,005 19,8041959 - - -1960 4o340 166P815 - - - - 16,9341961 6P232 169,552 2,797 - - - 16,8491962 6,730 191,786 2,772 - - - 21,8791963 6t731 197,059 2,480 - - - 23,101

196,t 6,680 249v613 3j358 - - - 28,390

1965 7,074 239,061 20855 - - 11,245 27,4601966 5,330 170,411 21990 - - 8,493 28,0591967 8,176 242PS61 S9387 - - 11,312 33,2511968 5,260 252,249 3s920 - - 11,476 40,7201969 10,406 295,s22 3,847 4,398 1016 14,866 30,S481970 1OP171 360t102 4,S43 4,214 1#467 22,639 40,9591971 15*886 401,862 4,324 4,635 A 19,570 339875

1972 12,173 294,421 51224 3,146 lt645 17,837 43,419

1973 14,325 336,133 59232 2023 1*261 13,210 33,057

1974 9P444 370,812 3,716 21550 asi 13,189 48,82S1975 12,441 437,377 S,740 2,471 lj554 20990s SO,049

1976 9,420 316,265 S1132 2,522 3,603 12,927 43,7031977 13)608 549,673 S,689 S*718 2,456 1398S6 79,493

1978 11,987 583,868 9,573 4,092 4,S96 31,324 111,338

1979 10,453 699,963 9t430 3,256 3,262 11,886 83,925

1980 13,761 844,327 8,948 51180 2,171 69,813 127,707

1981 14,886 993,355 IS,871 13,013 119232 38,118 870781982 79985 601042 14,060 10,485 71901 39,784 93#5511983 11,183 1,522,376 14,989 - 9,733 3S4,398 17,291198q 5,960 598,302 3,199 * 38 * 2,713 13,SS6

Page 114: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

YEA R

195719581?59196019611?621963196419651966196719681969197019711972197319741975197619771978197919!0198!2982l9e3198-1)

001 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONSo AND NET INCOME LESS DEFICIT, BY INDUSTRYs 1957-1984

INDUSTRY MAHE AND CODE : APPARELP PIECE GOODS, AND NOTIONS 513 0

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESSBUSINESSES RECEIPTS DEPRECIATION

(1) (2) (3 )

12)434 507PI4810)431 482138813,148 695POSIlOk656 468p846lIP682 464,88914t732 548P38912,696 546p24411)888 621023912PIS3 52SP42812,433 545,61011P330 465,08113P723 590,36314~480 614,80424,208 545t442l4t187 599,92413s238 622,185l5t843 525,99115)743 88IP80812P080 702,59213P761 711,44015,578 832,96213,968 628,70713,427 733,92313,348 949,816lIP521 782,82014#555 828013912POI2 IP035,757

SPS85504 6

5 ~. 0544,9796,5644,9647,0245 ~ 9984,7315,2376,8416,9486~1416#3896,3917,992

10,13910,1539,864

16,9985,0438,89 7

11,46118,21220$31026P404

TAXES PAID(4 )

403583#4222s4293#4874, k552#6007,5267# 9558,4605,024318244~4204o4815,414

INTERESTPAI D(5 )

Is,7242,271115013,1703J0342%1972#3163,840205853,9912,9074,5994,492

12,4036,2533,642

NET INCOMEPAYROLL LESS DEFICIT(6) (7)

37oZ2941,75935,53926,42831s08437,65618,39924P74323,74724P60862,43623,52838,83128,42718,57930,35025t77041920810,43745,664

45o20153o87567#43563#10162,00689o4367201780,12584 x 04477,19891o34 4

100j751117,350112,815120,608103,662137,621185,028152,212117,e48204,846141,351139,34 290096589206

190,536104,886

00

Page 115: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONSo AND NET INCOME LESS DEFICIT, BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE : GROCERIES AND RELATED PRODUCTS 514 0

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 31,318 3,662986 51958 40t618 4,862,145 40to6i1959 411405 4p779,179 40,6741960 399490 4o244sO78 -

1961 39,869 3t6309963 33,1901962 44P629 4t2l6t684 38t7101963 47~338 4,849t338 40o4371964 43,898 49S16P848 40,5471965 41,482 49978,964 39P9561966 390205 4*389s784 42*0251967 41,109 4,383v120 3895131969 42,070 49782,051 41o1731969 34,072 4,559,164 41,31819?0 37092 4,946tS17 4698511971 37*776 6,318,794 47t6431972 38tS86 7t214,622 5SP8661973 38,478 594239295 45s025i971# 33t241 69052,711 48,3531975 37oO44 6,549,039 5895661976 389727 6,241o707 51,9221977 33071 So7769962 58,5101978 329284 6,381072 58,5621979 37,05S 7,258,230 74,8521980 35o235 7,482tl98 85,6431931 35tl6l 4,600,634 64,10619!2 31,367 6,14SP439 74t83519S3 24,674 6,336t635 155,7001954 28t7ll 6,697,538 158,257

118,196- 158t379- 188PZ77- 1729587- 163,431- 198,355- 211,409- 204,71 5

222#981 195,261234,010 21OPS97219s260 243,004215,532 249,35 0

29 ;833 lOj693 213s805 215,804I:51,665 12*513 207,371 263,925:51,149 1OP661 206,676 268,470419900 139749 337,253 303,341:350898 llo471 193,726 289,648321922 14,603 244,408 313,59143014 190219 2209624 313,68936,889 15,310 222,107 348,90138,594 22*907 197~103 321,57236~663 29P787 215,597 314,78544o407 34,506 272,768 371,198449568 319983 341,102- 388,06822,571 44,706 158,015 263,94030,151 57o814 168,949 243,37 8

- 590218 2S6,529 218,68048,7S6 236,OOS 113tSO6

Page 116: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : FARM-PRODUCT RAW MATERIALS S150

YEA R

19S7195819591960196119621963196419651966196719681969197019711972197319741975197619771978197919501981198219831981(1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1318S3 2,986,993 - - 41,509

249936 3018,600 21~120 - 85,072

15,388 30499247 1SO991 - 10,607

16947S 2,264t427 - - - - SO,259

19,557 3tl62,525 17,519 - - - 57,706

17,S33 2,553,786 24t826 - - - 70,746

16,874 29431,753 18,219 - - - 48,561

19,131 4t546, 1 618 P'4P467 - - - 68,759

159530 29975t692 20s286 - - 37v206 609421

149803 4060093 23,154 - - 75063 659936

149746 4,056,942 23,627 - - 65,107 61,714

16,574 305512951 24,092 - - 60,053 60061

15,829 4,150,569 23.,S17 10,070 129867 62,949 78,519

12P311 3,659,547 219498 89586 l4j410 48,890 41 :539

llt54S 4,189,106 21,299 109790 A 70,319 72 996

14,014 4,877*314 25,442 10,495 16t643 59,412 749481

l3t158 6,420,180 29,388 15,879 18~699 66,603 103,011

120355 5,422t451 29,775 109770 19,115 56,229 69,429

11,999 4,981,767 31,075 10,020 19,187 sooolio 55,524

13,57S S,72S,68S 34,999 14024 23o943 106,234 96,447

13,440 S19709907 34,5S2 13092 22*460 69,124 879595

14045 7,169t413 31,804 11,377 34s348 61,943 120,699

1OP840 7,478#06S 3693S4 10,490 32,686 58,678 84059

119932 5,998*199 40,886 10,967 359144 49,060 36,714

11OS93 4,722,481 31,274 1OP074 33o473 71,461 S7,598

12*972 5,699,951 34,130 19,702 40,830 98,204 49,063

10,63S 3,916#146 SS,32S - 28,904 65,565 -41,S9 1

90819 S,34S,408 S0020 4Ss206 107)601 96,546

Page 117: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : ALCOHOLIC BEVERAGES 518 0

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTERE-ST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS*DEFICIT

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

195719se195 91960 6oZ54 879t244 - 32,2191961 49403 687,812 7P435 - - - 25o463196 31208 615,159 5i240 - - - 26,3751963 3,839 817,604 7PO46 - - - 35,8611964 3~009 599,995 SP251 - - - 29,9391965 3,536 1,000~344 7,679 - - 55,294 37)6201966 2,673 569,702 4,801 - - 30,287 21,2731967 20911 9329140 7o796 - - 49,121 290051968 2088 781,831 6,675 - - 40 ;924 38,6271969 2,926 710,685 6,907 ISPZ14 20200 38,425 33)6901970 1199S 620,063 5~9sl 14,516 2$591 33,640 27 8331971 2,744 640,176 7,019 14,460 2,493 34~524 31 :1111972 1,849 616,045 SP478 lOj488 10929 33,804 2998161973 2o486 706,873 6,449 12,511 2*512 3S,389 32,08019714 3,290 756,070 7,543 11,844 3#134 37*999 32,2141975 3,116 838,027 6,904 9o882 31OS2 43,211 49~S401976 21010 630,581 6,073 9,429 1#373 37)484 2996141977 lt401 707,009 6t460 13,645 3P474 371243 33,5961978 1,300 624,539 51259 9,924 2P39S 34,680 26,4601979 1,516 651,667 91505 S,739 4,969 35s589 30,66019eo 2,114 499,186 S,218 5,863 2IS22 29PI66 3594791981 2,514 462,478 6,389 3,110 5o593 12,639 16,1501952 * 13 80,384 * 772 SS3 * 589 * 4t687 IOS891983 1,3S3 364,429 3,907 * 259 * 50255 49t5841984 1,624 398,272 81118 50025 2Os542 42,148

Page 118: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

301 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES! BUSINESS RECEIPTSo

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-198 4

INDUSTRY NAME AND CODE : OTHER NONDURABLE GOODS 519 5

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YE AR

19571953195919601961196219631961,196519b61967196819691970197119722973197/4197519761977197819791980i9el19e2192!1181,

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

82#229 5,926,200 910051 1019619 30,200 299,031 438,86368,336 5,466,241 839818 87,282 30,005 2549259 498,40272,501 7~374j587 loops9l 113,124 39,585 301094 551,27476,121 7,912,9q4 101,6S9 113,715 41,808 301,290 574,58573,073 8,079,703 losossi 129J515 48,168 311,837 590,64160t7ll 6,894,501 929507 99,046 44~828 25OPS63 412,72270,447 912489020 137t774 183*119 75442 337P357 537o66154,911 9,537,110 118,346 145,872 64vOO9 29SP671 454,04557,010 99S64*978 ll9j9ss 116,480 68,684 297t522 501,72167o319 8,S93,227 126,SZ3 104,,884 82#928 469061 627960777,883 6,787,921 101,650 129o656 62#568 430s349 479,85133,835 3P937019 105069 43s269 142052 252,95453,889 5,0562265 73)443 36078 60t205 2009182

Page 119: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOK

ALL SOLE PROPRIETORSHIP .BUSINESSES : BUSINESS RECEIPTSPSELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICITo BY INDUSTRYs 1957-1984

INDUSTRY NAME AND CODE : WHOLESALE TRADE NOT ALLOCABLE 519 9

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

1957195B195919601961i IY6 2196319641965196619i 7196,819691970197119721973197ff19751976197719781979198019812952198319set

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

215,148 lls859y463 1,025s604136)013 69221s734 201o655 618t637180,381 99375,054 142,396 - 807,856

190,518 6,986,251 - - - - 783,087206t739 6t744)864 130,494 - - - 888t205

186,880 6,072~837 117,184 - - - 808,4931729379 5,7SOtl37 107,557 - - - 777)913154,840 5,658p729 102,424 - - - 764v250

1349375 5,169j825 93,523 - - 293p2S6 7459418156,639 6,878tS48 102,577 - - 381,698 889t291128)769 6,033,559 97t256 - - 3379373 696,274135,212 6s742)698 106t312 - - 399,OSS 882~038137#162 6,684,170 114,239 1001212 30,124 378,179 905,3061299838 6,681~241 106,ES6 100,802 37o794 365,699 847,567166t420 7,078~847 120)917 114,608 37#690 360,438 938,00 250,077 1,126tS33 19,575 18~347 3t951 369294 372,51140,073 1,369,621 20IS90 9~S75 91998 62,729 324*87151,781 1,231)S64 17,645 13,076 3o867 21,659 400,ISI52,920 1,095,633 20,677 4,945 7,246 16t463 427,672

48,295 1,075)361 16,169 7o849 4,390 33o683 366,S46

48,473 1,695~997 23,411 8,lS7 7)939 34,509 482)006

49,200 lt483~059 24~78S 10,891 7)441 28,530 5220210

54,312 2,259)003 36;312 17,880 11,753 69,313 597,85772,173 3,073,823 45,945 18,232 22,088 729277 673,S2361,395 2,195sS49 44,208 18,046 19)2so 92,309 321,5132Ot384 941,541 28,677 4,321 l5o563 35t364 181v170

16*969 79Sj780 15,522 - 11,39S 40P100 108,651

18,651 1,033,008 21,887 11,490 S8)467 135,101

Page 120: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-198 4

INDUSTRY NAME AND CODE : LUMBER AND OTHER BUILDING MATERIALS DEALERS 521 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 23#350 1#347,025 - 83042019se 29,424 1,396,369 21,903 810372959 29,609 1,590,960 30,919 95PS021960 27#178 1,43S,350 - 9092001961 28,553 1,447,841 26,377 - - - 87,1611962 25DO27 1,407,055 24,607 - - - 9895261963 21s615 1,325,656 23,005 - - - 78,5701964 26sl58 1,496,106 279287 - - - 104)0981965 24j383 1,351,377 26,848 - - 148#567 90v68S1966 24#222 1,445t831 30P411 - - 145#671 200,8171967 25900S 1,412P968 2SP467 - - 148*S21 120*7751968 20#130 1,426#811 24#832 - - Issosoo 113,4421969 20,665 1,505,949 26,442 28o315 11,397 157)427 121,9591970 22,88S 1,477,079 22P787 27,844 11,567 159PS75 1:3 :7151971 15036 11512,030 25,292 28,407 12PS99 155#669 1 1 5381972 18,117 1,607,14S 28,179 33,988 91982 1679739 122,1671973 l8p439 1,684,241 27,256 33,890 13,338 178#47S 137,2081974 l5j196 1,7049470 25005 36,239 11,688 152,983 140,5521975 14,897 1,619P467 34~446 33,795 22,352 167,550 110,1611976 18,798 21112toes 40,533 44~217 16,842 211#136 137,6641977 91948 1,460P489 24,957 24,556 13,140 136,353 93o6231978 11#591 lt784,710 33,893 34,246 22,552 153,437 100,2521979 2,0489862 40x048 47,871 24,044 186,457 128,2771980 91082 1,3SI,49S 26,343 28,713 21,897 110,445 S4,8891951 10,101 1,501*587 30,519 29o503 31,OS6 151,732 78,7251982 99519 2,054,287 45vSSS 2IP757 35j602 147,915 77,1081983 14,346 1,5229446 42,214 25s295 121192S 90,S171984 l8s183 2,100,442 56,157 44,785 226,520 96P421

Page 121: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI-SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY* 1957-198 4

INDUSTRY HAMS ANOCODE2 PAINT, GLASSo AND WALLPAPER STORES 523 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

'fEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 -1958 - -1959 - -1960 - -1961 - -1962 - -1963 -1961f - -1965 - -1966 - -1967 - -1968 - -1969 - -1970 - -1971 - -1972 - -2973 - -1974 -1975 -1976 - - -1977 6096 481,331 Bp4S7 100945 3o286 Slsl67 63POS61978 So47S S72,63S 13031 ISP047 6s490 80,960 310961979 OPS79 773,093 l3o279 150492 7,838 101PS73 62,3281980 Ss701 491,326 8,61S 7o183 SsOS7 S2,106 42p6281981 8,444 604,169 15,863 12t705 9,077 101'slo 31PS311932 70190 9S9p463 13058 ESPI27 SP253 97,780 88*9801953 14 SP631 4SOP114 * 6)682 * 487 * 22,549 S7*229igee, 9P448 966o692 * 7)ZIS 14,019 * 57,932 62*371

Page 122: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

501 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS9

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITo BY INDUSTRYt 1957-1984

INDUSTRY NAME AND CODE : HARDWARE STORES 52S I

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 32,090 1,8359686 - - 72,5311?55 339586 1P910,197 34,842 - - 84,6781939 38,8S7 2s433,673 32,123 - - 129,6751960 33007 2,139,324 - - - 109,6071961 35,970 19863PO51 26,781 - - 10998731962 36,292 2IS80,921 290388 - - 134P1761963 24,804 1112SI681 179382 - - - 86,123i?6t, 23,212 IP123~379 17,013 - - - 94P638196S 22019 1,177PO32 19,237 - - 100IS91 9001511966 19,453 1,106s122 16,066 - - 101,216 101,1391967 24,248 11292P251 17,981 - - 1039143 113,8741968 23,672 1,337,629 18,877 - - 107P922 126,5521969 22,016 1,498,628 19,692 33,37S llo735 128023 138,9201970 21,190 19482P283 20,063 33v805 1215ss 117,622 116,6261971 19P440 lt469,830 16,368 35,222 81982 1210920 138,3581972 20,586 lo631,836 20o813 31,913 12,774 121,750 151,6501973 17,422 11989,235 23,758 38,766 13*699 155,780 177,41719711 l9o643 1,818,956 19~509 39POS2 13,576 151,696 201,9871975 22,448 1*901,399 21,910 38tS80 l8t429 135,088 214,2241976 15,970 lt683,088 21,668 29090 25j196 137,400 141,4251977 24,321 2,390,146 31o062 49t773 29,447 64,710 185o8061978 20s696 2,319,463 42,163 4SPI71 30,727 IS3,116 207,2111979 l7s704 2,102907S 33,67S 33085 38,159 133,219 164,4411980 zopool 2,239,281 32,894 39ol98 45,492 189,817 129,7431981 l5o978 1,981t669 36,288 34,783 40,142 167,805 147,933i?52 219948 2,7069000 40,901 41,953 36,149 152,208 155,395i983 219482 1,567,868 409233 - 31,947 134s724 107,4S61951, 19,974 1,789#292 43,534 13,242 134,432 147o966

Page 123: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS#

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITo BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : RETAIL NURSERIES, LAWN AND GARDEN SUPPLY STORES 526 1

(ALL FIGURES ARE ESTIMATES BASED 0 .4 SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

VEA R

1957195819591960196119621963196(f19651966196719681969197019711972197319741975197619771978197919501981198219331984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

111187 19269,220 13,746 35,78710,075 1,207,314 12PS48 - 37P32211,494 lt407,664 12,818 83#114 54,429l2o974 19960,q13 l8t284 113,395 59o25711,841 lo665008 16,296 101,631 61o79512~101 1,686,478 l6s891 - 115p186 37,75012,422 1,551016 1S,014 l6o8lZ 10,459 97o442 5105590719 1,486,857 14030 17,702 10,435 101t450 43,577

11,272 1,843,081 16P233 191,952 l4s617 124,392 62P38115,276 435,797 13P772 12,517 5,346 Slv214 35t16913,283 510,691 12,442 13,63S S9439 459720 38,76913,777 679,102 190425 l3t188 5,227 76P229 51,1111 4,652 sso'952 17072 12,498 6o590 64,932 32,23818,020 528t534 17037 10j,970 7#497 50*033 28t65121,842 1,118,276 27s893 tl,297 13,784 90,454 39,44622,718 1,162,169 32v407 29,951 18,670 126~671 55o55721,765 1#102,750 30019 23PI36 10,776 101,840 68,156220411 19301,371 3S,267 259420 19,837 147,709 75PS592lo346 1,2S3,971 46,248 190650 20,023 126,894 64,03817,086 929,447 S9,774 25#243 31002 123,689 10,24723,953 1049,811 108,429 - 35o240 197,061 -57,91022#683 1,087,647 80088 12,293 73,774 29*820

Page 124: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

501 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSt

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE : MOBILE HOME DEALERS 527 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

1957195819591960196119621963196 .1f1965196619671969196919701971197219731971,197 5

976197?1978197919eo198i195219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

59641 901,601 8i843 10,942 15,961 29,745 34,9224,794 822,722 12is33 110599 15,596 30,944 279271

6,635 895t677 12P749 13PI20 22,446 29P678 12,506

41403 786s4O2 l3o2106 14,155 24,152 34,717 17,23239928 7529345 18,125 17,640 22,825 37t860 11,098

4,824 883,710 lOo863 7s944 18,565 37j197 40,843

3~942 733,139 7,701 8:,817 159148 20,579 41o600

6,478 1,065,052 26,458 M343 36,958 36,673 45,8835,837. 863,354 16t495 18,055 26,885 38,155 51,926SoS72 650,090 23,344 12,072 37094 38v340 30,0114,865 loDS1,372 8,787 6,821 179988 31,982 6,91721140 741,915 4~642 - 29,422 12,553 12,164

4,718 1,0S4,4SO 10,731 12,826 115,423 919866

Page 125: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSo

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICITP BY INDUSTRY* 1957-1984

INDUSTRY NAME AND CODE : VARIETY STORES 533 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

VEAR

NUMBER Of BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195919601961 -1962 - -1963 - -1964 - -1965 - -1966 - -1967 - -1968 -1969 -197 01971 -1970 9,491 609,808 6,859 9,603 3031 45,166 4695111973 79691 4749930 7,125 11,014 3,132 39,522 3798121971, 9,803 73OP898 7029 11,602 4,514 59,007 SOP1571975 9,060 814,538 8,994 11o774 6,269 64,826 61,5011976 7,588 631,740 7*152 11,3SS 10,614 43t643 28,321i977 59958 646,164 7t521 l3o395 st8si 42,787 4593431978 111122 691,124 9108S 15,756 11,623 589306 13t4931979 5,262 524,023 51991 7003 4,648 42,220 43t3311980 8~691 5229889 9,870 9,724 2,831 32,004 -4,825198i 6,591 71IP959 13,343 13t157 7,758 56PZOS 31,1151982 5,S27 395,981 7,664 16P631 20858 22,950 1793201983 11,372 827,049 13,963 16,929 49028 -210401984 11,067 19607,616 4S,457 22,240 94,989 62,129

Page 126: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS# AND NET INCOME LESS DEFICIT, BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE : OTHER GENERAL MERCHANDISE STORES 5398

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA P

19S719581959196019611962196319641965196619671968196919701971197219731974197519761 97719781979198019 811192219531984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

64,758 2,33S,403 - - ISS,32580oe24 21965,035 54,940 - - 175,573159,021 3,330,597 65,005 - - - 250t078179,113 3,445,378 - - - - 270,568191,461 3,387,324 74,166 - - - 263,627136,359 3,0379660 59,400 - - - 235j269148,732 3,3249792 66,676 - - - 2529146IS4,852 3,164,367 62,398 - - - 265t465169,224 3,897,639 74,493 - - 213*790 296*514154,819 3,S41PO22 69,166 - - 188,964 277,06552,847 2,841,602 29,847 - - 17S,826 193,91648,597 2,752,625 31,547 - - IS7*787 181,66250,431 2,616,016 32,307 46,525 13,627 154PI28 172,25452'ssl 2,897t22S 33,457 49,886 13,681 178,216 199P96S52,341 3,002,417 3S,772 52,766 16,261 201P769 193,67823,773 1,661,517 18,645 26,910 10,016 94P352 95978626,536 2,204,090 22,238 35,612 11,139 102,042 124tO79289306 2,104,684 25,833 33,365 l6plS8 87,081 125,31323,904 1,872tO83 19,670 33,846 12087 79,879 109,549

'28,059 2,163~785 23,299 34,657 13M9 921521 106,73124,112 2,383,651 25,419 32,478 16#812 126P861 70,66024,725 2,514,422 25,435 37,114 24,079 1211959 76,38523,041 3,132,976 37o199 44,076 29s607 130,117 13S,19426t664 4,213,637 46061 60,525 29,899 173s710 101,29414,774 1,917,3S6 26,609 26,299 24,153 113,734 38,36616t9O9 1,977s981 33,714 309074 46P463 130P451 41,01720,091 2,338,884 41,655 - 81041 95,535 7,53024,581 1,7569S30 57t124 4So580 114P608 -40,634

Page 127: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSi

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITP BY INDUSTRYs 1957-198 4

INDUSTRY NAME AND CODE : GROCERY STORES S41 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

195 71958 297,426 14,457#234 173,5491959 266t298 14)734PZ13 IS7PS811960 257,176 14,247*6921961 253,707 l4t962,261 1S6,S931962 267,872 1S,7879590 164t4931963 233,610 14,505,848 lSl)1171964 229,778 15,179,334 153,1021965 22SI828 16,116PS03 156,2101966 2209128 15,715t696 157,2791967 188,930 15,322tOO9 14SP7191968 177,243 14,562,604 138,7741969 173,171 14012j134 138,8041970 15sti2o 15,004)467 136,4011971 IS7,386 159383,315 137)0251972 144,138 15,494,479 143,87S1973 143o219 16,608vSS9 150)SZ41974 134tS43 17,239,779 152,5791975 125,852 17,774t9l8 149,1291976 126,699 18,780,3SS 177,3291977 106,617 17,132,346 167,9241978 126,531 21,901,609 201,7061979 111,649 22,170,113 230,7691930 1029990 21049,693 238P3001931 107,349 23,299,398 283,6281982 112,326 26,919,567 338,0291983 104,056 23,456,913 390,0081981, 94,782 239056,063 359,102

- 682,473- - 622,171- - 631,261- - 6409812- - 629t347

630,979- 699951 1

738,622 694,956701t359 706s745726,136 619,949679,427 S91,86 9

199061 43,009 700,576 602,903210,S71 44,041 713,147 617,326234s716 46,496 743~249 616,907236,422 489751 749s807 614,826229t696 S9,770 766,445 678t4S3249,872 70,971 803tl25 719,035243tS94 69,018 830,562 704082268,712 94,232 971,024 689sl382369364 86,S54 842,583 619,S40309,985 115,742 1,097,65S 762,104297,421 148,370 11122,221 706,472301,214 172,165 11104102s S80,791278,872 222,315 1,169s664 S55,S76302o026 241,818 1,3279793 485,17 0

204l932 1,077,828 436 ;290237s442 IP260,285 445,961

Page 128: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITP BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE : MEAT AND FISH MARKETS, INCLUDING FREEZER PROVISIONERS S42 0

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

1957195819591960196119621963196419651966196719681969197019711972197319741975197619771978197919801981198219831984

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

16,441 968,419 12,339 57PS44 S90298Isplso 19123,870 10071 - - 709362 7SP66S

150200 lt245,718 10,527 13,426 1,997 76#301 77091813,373 1,277,941 10042 12P731 21222 83~533 78t944

11,590 1,153,696 91SS9 11,333 1,861 74,487 64989513,3S3 1,262,617 11,895 11,547 3,375 79o815 76*28312,276 1~238,896 11,940 12,629 3,71S 79005 61P94212,240 1,415,904 15,039 16,006 4,000 85,530 89s383llv277 1,34S,68S 16,294 14,668 4,495 90,172 70,52311,113 1,303090 16,283 130S7 4,097 79,933 77P90012P822 1,617,181 21,172 IS,256 7,643 118s690 821?911S*420 1,602o146 24,044 20,808 10#61S 87,3SO 50,94413,417 1,S43,149 20,729 1SIO82 11,853 89,679 6S,219161880 293129686 31,092 206810 17090 150,745 113,7SO12,769 1,992,713 30,405 12,738 11,644 78,S60 84,07616P618 2,S88,180 24t281 l9tS49 12,426 117,189 114,S8022,041 4,200976S 31,132 22,653 122,462 142,45519,SS8 2,697,011 32,683 9,513 80ol6l 94,036

Page 129: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONSo AND NET INCOME LESS DEFICIT9 BY INDUSTRYP 1957-198 4

INDUSTRY NAME AND CODE : FRUIT STORES AND VEGETABLE MARKETS 543 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 - - -1955 - - -1959 - - -1960 - - -1961 - - -196 2196319 6 419651966 - - - -1967 10033 302,853 51292 11,098 25t9611968 10,999 286,901 4,008 - - 13,115 l7t5261969 10,216 393,6S3 4,666 5,651 1082 20,S89 21 04 71970 7,956 31ZP353 4030 4,s320 661 14,467 23 :012 CA1971 8,341 347,497 3t6ll 4428 A 21,430 17,9621972 8,866 41SP484 Ss360 5,196 712 17,373 3SP5201973 7.,321 299PO66 3o558 3o833 546 16,311 19,272197'f 7,761 3699575 3,012 4,368 735 15,054 22,5741975 8t768 546t371 81229 4,422 49650 139434 34v832197b 7,614 S039841 6,147 6,220 11229 38s666 21P1761977 81250 6199098 9,036 7,214 19642 32,76S 2793411975 l5o660 785,034 13,379 9,014 4027 419902 63,2791979 l0o324 711,377 9,775 6069 3,680 32,692 37P8391980 7,006 661#932 7,489 5,421 3t977 2SI895 SIS281981 8,460 627,111 8,760 3,246 3,295 33,538 40,668i982 19,427 2,2359811 20,843 16,864 23,574 139~732 83P8691983 17,025 834,694 20,327 - 3t931 13,189 62tS831984 lOo463 1,332,838 24,736 4,058 34o616 46,781

Page 130: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS9

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : CANDY, NUT, AND CONFECTIONERY STORES S441

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957195819591960196119621963 -1964 -1965 -1966 -1967 90915 2779845 4*115 24,238 2292431968 l0v703 268,493 4P232 - l4o945 31ts8s1969 10,791 334PO17 3P378 4o399 625 18P614 30v408

1970 91118 24S,369 3,459 3,420 745 14,686 23,4881971 10,363 251,878 2*474 4,136 683 7027 31o1401972 80229 228P071 3,807 4,S18 lo477 9093 2090661973 7~813 277,284 SoS73 4046 llsss 17,916 24,79319714 7,70S 280o803 3,802 4,170 1,310 18,482 2493821975 6,771 216,681 3013 3,7Sl A 12,370 7o6501976 7,274 262,085 4,069 5,667 1,113 12,637 20,9371977 4,526 244,903 4P877 3,S57 1,701 15,924 33P6601978 6,717 35S,248 6036 6,810 11298 22,104 36,6121979 S,873 2979965 SsOS4 4,417 1,421 12,535 149OS41980 7pZ0Z 231#006 6P256 S,277 801 l4o472 394031981 7,615 65S,778 27,349 9029 9,067 40o4SO 6,3711982 8,443 406022 15,030 12,906 3,365 26tOO4 l2t4941983 5,114 170#537 10529 - 21211 27,102 2,7051984 69775 202,S7S 12,162 4,118 16,063 46POSS

Page 131: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

$01 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT, BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE : DAIRY PRODUCT STORES 545 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YE AR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

195719581959 - -1960 - -1961 - -1962 - -1963 - -1964 - -1965 - -1966 - -1967 - -1968 - -1969 - -1970 - -1971 - -197 219731974197 51976 - - - - - -

1977 51029 389,563 9,263 Ss430 29920 319731 170611978 10,321 909,968 15,684 13,983 6,623 59,176 4SPE771979 6,OS4 697t642 lSt371 lot992 8,762 54,3S3 3508851980 6,173 842,493 25,503 17~131 10,293 73t476 259737195i 7,253 833,024 33053 12,035 16,08S 91P270 24,0161982 5,032 969,887 239995 10,873 101151 51,272 7,5641983 3,193 7S9,800 8,347 - 13,610 * 14,653 32,SSS1984 6,8S2 731,943 36,401 6s019 * 76t372 -28,477

Page 132: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED OEDUCTIONS9 AND NET INCOME LESS DEFICIT, BY INDUSTRY* 1957-1984

YEAR

INDUSTRY NAME AND CODE : RETAIL BAKERIES S46 0

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

195 7195P 17,540 841t473 11#12919S9 13,717 378,319 1092231960 12,286 428vO28 -196i IS9774 S17,838 12,5321962 13,980 459tS33 13,62S1963 12PE76 386,993 9P766.19611 14,343 484,879 12,7S41965 17#080 S74,651 l4o9131966 150499 6169409 ISP7191967 l3v855' 640,839 18)OS21968 1OPS23 481)406 13,2061969 12,229 629,737 16,1171970 15#331 566,695 1497331971 13,759 597,868 15,5571972 12,723 566,509 14,5901973 13,159 646P679 16,640197"f 12,893 684,489 15,9601975 14,56S 1,017,863 27,3791976 12o976 850,333 24,2131977 13PZ44 8279380 26oO281978- 109842 847,184 24,6771979 16P496 963t627 30P9821980 13,379 876,96S 31 ;7361981 16P944 1,077t3S3 33,6501982 l7v203 987PS29 39#84719e3 1OPS87 43S,736 32,00019Vf 10#665 38SP814 27j664

- 61,645- 47,513- 44,501- 48,217- 49o769- 40,693- 52#463 ,

123,595 69,663135tS63 72,539142o991 79046114,349 64,65 2

18,715 3,236 152,585 80,40014,616 2,346 131,698 76,28718,315 3o036 150,591 71,01216,506 3,101 128,91s 65,41323,010 5,534 147,774 78P79417,384 4,253 156,326 65,60829,303 89314 2449305 129oS6620~698 So809 197,408 112s72125PS65 6,068 162,053 87o72126v192 7,552 206s381 88o572220895 ills2s 191,521 100o45820,206 18,888 183,023 56P12021o895 25s369 159t8ii 40,88218048 16P850 llSsI27 111,315

l2t879 * 3,S54 20,65690100 * 1,072 56t331

Page 133: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

$01 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS#

SELECTED DEOUCTIONSP AND NET INCOME LESS DEFICITP BY INOUSTRYP 1957-1984

INDUSTRY NAME AND CODE : MISCELLANEOUS FOOD STORES 5490

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19S7 3S8,532 179956s49?1?58 33,668 698,632 18,61919S9 49,535 1,363,788 28P1671960 389664 905,964 -

1961 37,940 887,800 18,8611962 39,66S 946,843 20,8601963 32,342 780,512 16,325

1964 36,715 19050,455 24t8681965 37,660 979,S18 21,4691966 289120 790,584 19t5621967 9,784 370,022 7,4911968 12,57S 498,614 9,2931969 100111 404,239 7,5831970 8sZ19 32S,228 6,6A#21971 1OP620 534,263 12,0941972 7,922 410,S58 7,0361973 1OP217 388,632 8,4641974 91229 661,66S 11S1821975 10,962 730,902 l6o7061976 13,S31 ls104,660 180591977 7,6S4 SOS,694 8,5351978 99682 488,612 S92921979 9,471 713,09S 11,2981980 11,36S 718,601 14,S331981 139599 IPS18,26S 24,2051932 21,132 713,682 43#6281.983 28,293 lt660,434 68,7991981, 32,401 3t109,S38 125,401

- lost3ol- 77o772- 6S,096- 89,439- 68,033- 91P34 2

64#197 104,928569864 ao,21623,408 31,a4736,353 35,04 1

S,317 1,440 28059 3497723t649 10099 19,846 28o8289,39S 3,81S 36082 4690864oSS3 1191S 27,960 29,511S,084 1,733 23j4S2 28P6697,330 4,531 37,033 39,144l0o8ll 5,616 so,999 44,436l7o680 7020S 77,039 58,2099,,478 2t496 28,732 37,394

7006 10920 23,149 3ls92 S

13,328 3v297 40,20S 52,028lIP362 4s7O4 439336 34,708

13P428 110925 75o8OS 67P608

17027 17*310 87,456 28,71820,228 111,168 38,53157*511 238,SO2 1S7,791

Page 134: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED OEDUCTIOHSo AND NET INCOME LESS DEFICIT# BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE : MOTOR VEHICLE DEALERS--NEW CAR DEALERS (FRANCHISED) 551 1

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 60,S20 79892,701 - 186,2991958 65,592 6,991s791 489120 - 217,2571959 56PI39 6,524075 43s394 - 257p1571960 639149 7P6189244 - - 174,4441961 62t638 6,33S,584 46,261 - - - 178,2241962 65s549 7,3239425 42,458 - - - 232,9281963 42t963 6,808t756 26,919 - - - 157,387196'4 44,509 6,110,381 25,642 - - - 165,7331965 44PS27 7,160,095 26,044 - - 401,681 187,3871966 43P129 6,368,816 27,153 - - 323PS59 163,3161967 42,547 6,18EP439 25073 - - 294066 16loSSS1968 44p224 6,9589464 28047 - - 326,267 188,3991969 40s139 6,375,S33 26,782 S3,804 51P272 3119683 163,4111970 39032 5,785,810 27,751 51,469 51,879 3019928 164,1321971 43,818 6,837,113 A 55,475 51019 320,046 233,6831972 139OSS 4,320t156 18,181 33,844 32P710 237,870 125,4081973 13,615 4,410t551 20,078 32j885 35083 215,676 123t9ll1971* l2o889 3PS75,919 17,483 30,791 43029 1779287 7890371975 11t850 4,104P335 20,684 3S,473 48,624 227,141 94,1801976 l4j209 4PS12039 19,868 35,562 45,523 213,938 106,1621977 7o469 3,968#718 34,983 31j933 42,58S 182,834 94,4371978 6P381 4,041,265 17ol5l 25o686 469217 1819107 84o7421979 5#449 3,268,869 14,248 21,873 53,816 144oSlO 35,2721980 69831 2#582#906 l3t729 23j998 520120 96,931 295321931 12017 2o100021 25,288 13,676 409184 78PS08 29t4901982 8,324 3,712,752 21,042 19022 54vSS5 10SP795 47,9241983 SP560 3,056,634 219960 - 27t392 94P705 62,6851984 8#024 3,904#893 229122 210099 124*953 M068

Page 135: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES :' BUSINESS RECEIPTSs

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT, BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE : MOTOR VEHICLE DEALERS--USED CARS ONLY 552 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS - INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 -1953 - - - - - - -2959 - - - - - - -1960 - - - - - - -1961 - - - - - - -1962 - - - - - - -

1963 - - -1964 - - - - - -196S - - - - - -1966 - - - - - -1967 - - - - - -1968 - - - - - -1969 - - - - -1970 - - -1971 - - - -1972 30,957 2,414,055 12t270 26o528 l6o461 709402 1000181

1973 3OtO69 2,716,774 9,94S 319167 20048 94sl87 80o323

197q 32o664 2,987,442 16,038 30,731 28,572 88,202 11S,611197S 379337 3,337,293 l2ol07 29,601 26,982 93,63S 117,8861976 40,387 4,694,006 210209 4S~893 33,901 120,332 155,521

1977 44o785 S,611034 30,020 53~214 49,608 192,351 161P198

1978 44,243 6,167,172 27tO77 S1,767 S8,994 163,4S6 172,102

1979 42,493 SoS4907S 36,961 48,210 61,324 17S,974 119,968

1980 42,297 S,14SoS79 4S,S34 44091 S9,772 16S,967 119o713

1981 32,802 51591,925 S3,339 31,989 78,2S8 206,498 114,2021982 38,429 6,2199230 SO,062 sollos 919676 168,669 119t714

1983 SO,876 9,224,740 63,39S 81031 482,709 318,423

19e4 48,681 8,696PO61 SO,675 136,531 146,886 232,457

Page 136: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

501 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : AUTO AND HOME SUPPLY STORES 553 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

1957195819591960196119621963196 "f196519661967i 96 El1969197019711972197319741975197619771978197919801981198219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

27,8542596173OP27227,63317)15218)223l9t75117,77018927018,91320,62023,41824)31228)62029,53521,58531o21027s22930,82924,22830,57823,224

1,557,019 23,697 - - 98P605ls697s6l5 25o360 - - - 98,8701,847,890 27,920 - - 143,645 109)9971,916,423 27t3O6 - - 146,084 125,3781,277,242 16ol84 - - 118,607 84,8131,287,979 21,337 - - 134o934 111)285lj350,583 19,507 24,260 10,020 136,537 115,886ls352,581 17*687 24,303 9,23S 138,934 116P2961,431,800 19,094 25056 7,883 152,064 113,341ItSO0,629 21,041 25,813 91028 148,098 113,87819783,218 23,259 37,2S8 13077 159,598 137,3001043#i73 30,707 38,747 16)161 192,244 124,2262o495t482 37,769 45o152 30s098 2469195 190,2292,855,838 40,614 soloso 27,372 259,315 206)2253,364t6S4 43,626 56,648 33,513 3129267 244,0333,016,330 46,921 59,425 97pl29 269,070 174,2923,490,307 60,874 68,388 41,092 303,592 22S,9613,502,376 S4,867 60t229 47P723 299059 198,0773,327,889 64t287 6lo222 46,870 308,883 186,9174,142,458 76o279 80m143 37t193 388,803 273,1934,469,195 80,881 46,437 S87,760 22S,8264s185t031 68,029 65,479 335,30S 186,777

Page 137: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSm

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT9 BY INDUSTRY, 19S7-198 4

INDUSTRY NAME AND CODE : GASOLINE SERVICE STATIONS SS4 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YE A R

1957195819591960196119621963196419651966196719681969197019711972197319741975197619771978197919801981198219831984

NUMBER OF BUSINESSBUSINESSES RECEIPTS DEPRECIATION

(1) (2) (3 )

185,4982069582202,217203,960209,2841979076201,641205,150208,640207,860197,169206,298212,329203,636205,939194,S34181,063163,755161~S59150010134077129,9771219076111,93 193,39873,23069,60261~859

9,573,32810,217,14510,666tO65119410024

TAXES PAID(4 )

86oS7289,31 7

11,683,669 94,37811,6689486 97~86012,5810518 99,38013,188t272 100937314,S06,276 120927215,4059810 111,70416,009,389 114,69117,948,276 130o98719,005,609 139,62620j094,355 148,16 920,864,895 158,118

245,609290s673302,921319,191350,698360,354408972741its8o393,791467,111511,636526,299400,644431,033

INTERESTPAID(5 )

34t61540,4464SP15444o51453P72252,81851,185659OS680,78191,66 9106s548106P666154,26114SP485148,474183,015

PAYROLL(6 )

1,OS9,0071,092,4031121109301,3S1,4141,414,641ItSSI,54919661,7021,613,6421,583,5121,474,7741,7020991,652,67SI ~ 5 5 8, 3 0 71,781,5381,7340271,630,971lo606,7701,355,7631,335,2281,319,91 3

20,734,712 163,25922,660,207 179,28725,558s619 184,91826,130o458 182,96827,4509058 193,45427,018,310 199031030,128,692 217o15534,381,IZ7 235,19740,213,571 248t67839,1439511 259t66132,480,940 2S3,61131,184,534 268,70431,152s214 325,002

NET INCOMELESS DEFICIT

(7 )

472,371512,389526t491516P670543,039558)375570,432613~766706j375776,255860s2789199444934P699983,812995~7S9983,40 9

1014o2281,614025IP207j891ls058,9641,005,157ltl24,46619513)286lsO92,85 6

831t148665,654605,392540,807

Page 138: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-198 4

INDUSTRY NAME AND CODE : BOAT DEALERS SSS I

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 - - - - - - -1958 - - - - - - -1959 - - - - - - -1960 - - - - - - -1961 - - - -1962 - - - -1963 - - - - - - -1964 - - - - - - -1965 - - - - - - -1966 - - - - - - -1967 - - - - - - -1968 - - - - - - -1969 - - -1970 -1971 -1972 -1973 -1974 -1975 -1976 - - -1977 S,417 6499284 12,179 l4o9S4 11,409 44o832 22,5851978 3o96S 445,296 8,620 8*184 8,372 26sl98 6*0881979 S,933 573,042 11,S72 7,899 20,337 41#144 7s90S19eo 79009 5869813 ISP391 7PS35 21,051 41P810 -18,2201981 3,279 349,713 1S,878 6,673 l2t292 39s451 -5*2701982 7,679 933D6SS 34,026 27s859 28,96S 26P649 -22s9791983 3,331 3939921 139416 81680 12,804 -lv42119eff 5,635 133,892 l6s807 13,225 2o665 -16,082

Page 139: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS9

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICITs BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE : RECREATIONAL VEHICLE DEALERS 5561

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - -1958 - -1959 - -1960 - -1961 - -1962 - -1963 - -1964 - -1965 - -1966 - -1967 - -1968 - -1969 - - - -1970 - - - -

U4LA

1971 - - - -1972 - - - -197 3197419751976 - -1977 4,395 724*657 6,lS6 11,77S So489 16,266 30,394

1978 3,460 675o250 7,748 6v365 102292 20,822 279611

19~9 39515 434,623 5,056 29890 8,621 13,507 -9551960 3P117 339ol37 7,941 7,975 13,245 26,204 1,S78

1981 2,086 498,788 9,459 7442 l3t694 2Oo444 15,222

1982 2o447 303,769 31,317 2J218 30s855 122 2,967

1983 11,848 580o077 46P239 18P609 2S,286 -5,906

1984 2,887 136,515 9,682 7,627 4,146 6,918

Page 140: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-198 4

INDUSTRY NAME AND CODE : MOTORCYCLE DEALERS SS7 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 - - - - - - -1958 - - - - - - -1959 - - - - - - -1960 - - - - - - -1961 - - - - - - -1962 - - - - - - -1963 - - - - - - -1964 - - - - - - -1965 - - - -1966 -1967 - -1968 - -1969 - - - - -1970 - - - - -1971 - - - - -1972 - - - - -

1973 -1974 -

1975 -1976 -1977 4026 632t731 7,069 9#600 13PS93 38,150 9471978 39145 452,442 7,015 6*766 12,744 41,068 19,235197? 39073 558,029 4,586 7091 109683 36,474 17,lS31980 3t829 807,041 11,041 llt327 19,641 519372 28,670.1981 1,380 265t293 2,444 S9204 7*354 169678 1,1271982 39048 984j031 21,386 169538 28,104 5SP214 -36,0141983 3082 lo604,020 14,501 - 43P903 172P718 24,6981984 1,947 * 879,087 100280 23#452 889222 27,162

Page 141: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : MISCELLANEOUS AIRCRAFT AND AUTOMOTIVE DEALERS 5599

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - -1958 - - -1959 - - -1960 - - -1961 - -1962 - - - - - - -1963 - - - - - - -1964 - - - - - - -1965 - - - - - - -

1966 - - - -1967 129810 956,933 10,418 53j922 44,2661968 17,546 1,5039304 14,689 - - 679657 62,4011969 150912 1,572,136 19,138 19,344 19,747 74t713 61t3

0 01970 229143 19722PI35 20017 25,139 2Ss044 84,000 6893691971 23,420 2,376,724 26,099 33,94S 329609 1239645 98tozo ul

1972 18,334 1,73ZP350 19,195 29,123 211121 84j510 630921973 182717 lp770,469 23,490 26,718 23,954 106,026 63,279197q 181999 1,674,007 21,162 28,102 29,747 85,885 68,0371975 17#806 1,430,536 21,542 25,905 269818 85,216 4S,6171976 179699 1,441,437 19,115 19,650 22o876 62P999 48,9S61977 21989 304,298 4,021 .1,867 3,937 81028 15,2191978 4072 474,317 5,126 49993 6,041 12,834 21,4921979 6,318 630p967 16,960 7,S64 11,973 21,S83 16,6521980 2189S 121,108 2,147 673 lt876 2,447 810801981 5,482 527,141 13,379 8,135 l5t544 39,411 8,4291982 2,693 472,401 Ilt893 2109S 16,844 39377 -3t7911983 4,030 519,234 11,460 11036 32,817 -11)2811984 7089 1095s176 26*784 18953S 78,710 -151192

Page 142: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY9 1957-198 4

INDUSTRY NAME AND CODE : MEN'S AND BOYS' CLOTHING AND FURNISHINGS STORES 561 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 -1958 -1959 -1960 -1961 -1962 -1963 -196-ft -196S -1966 -1967 -1968 -1969 -1970 -1971 -1972 6169S1973 7,1851974 6,5561975 5#26S1976 5,8571977 6v2511978 S,3SE1979 398441950 6,316198i 2,6491932 4o3221983 * 394921984 * 1,64S

P566,866 6,684 12#583 4*787 58,697 .46t762656,695 6pO6S 13P648 59608 53,338 68,388718977S 8,442 IS,603 49117 689723 71,6S7637,066 S,527 12,6SS 5,745 74sl99 68t793642o635 6,790 1SP340 6,554 59,159 sillso842*901 7,600 l6o640 9069 75,411 66,862922OS21 9,649 210885 69894 989366 899983443,410 3,S76 6,454 29977 39t48O 64,7174682610 8,07i 8o940 8,061 33,023 26,414269,574 8,361 3941S * 3,823 23#216 18*759418073 7,520 6t471 4,683 18087 69,S46

• S68#381 14,868 * 29150 * 10,923 * 87,725• 648PS61 S,277 * 1*722 * 37,406 * 59,410

Page 143: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOO K

ALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS9SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITt BY INDUSTRY, 19S7-1984

(EAR

INDUSTRY NAME AND CODE : WOMEN'S READY-TO-WEAR STORES 5621

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19S7 - -1958 - -1959 - -1960 - -1961 - -1962 - -1963 - -1961, - -196S - -1966 - -1967 239906 10210posi1968 249635 1112102051969 20,911 lloss'2521970 20093 1,135,6831971 23,798 1,24692371972 19,291 IsI65,9111973 18,610 1,197,69719711 16 ;356 1111118391975 14,840 11200,8991976 17,476 1,027)1151977 17,781 1,139,3341975 17,206 1,492,7091979 16,283 1,08OP3231980 18,016 1,3960591981 11,291 1,025,8611952 12,325 1,054,8541983 11,328 74991981984 7,576 1,253974S

14,380 123047 108,57110,777 - - 102,278 98,693

10,696 19,356 4,290 101,674 103,055

12,447 22o452 5,639 105,373 99,134

139920 26,694 5~652 118,670 110,001

13,456 23,827 50219 107t712 99~020

12~560 28,340 6,892 106t635 92t882

11,458 24,S99 80soo 102,446 81,148

17,866 26t773 8,642 113,306 101t722

l2t70S 19,323 looosi 89,32S 52013317,S10 34v308 11,356 102,649 979110

25,531 40,392 19,302 159,853 100t267

19,302 27~933 12#456 112,451 43,01329,35S 33,177 24,176 136,479 29,149

14,277 200291 12,029 85,669 44~316

25,974 35,959 14ol29 108,556 79,71710,587 - 79612 85,894 93,99216,706 13091 159,256 121,063

Page 144: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS# AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-1984

INDUSTRY NAME AND COOEt WOMEN'S ACCESSORY AND SPECIALTY STORES 563 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YE AR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

19571953195919601961. - - -1962 - - -1963 - - -1964 - - -1965 - -1966 - -1967 -1968 - - - -1969 - - - -1970 - - - -1971 - - - - - - 00

1972 3,930 849048 IP360 lo748 279 79643 8P3211973 3,672 78,384 954 19465 484 69117 70031974 3,778 789623 670 2P658 232 4v260 3,5241975 4,174 65,SS8 862 6S3 A A -1441976 S,094 214~437 1,719 SP605 1,136 129260 23,9181977 4,41S 210s35S 1,872 3s149 * 4S7 22j400 8jS361978 S,610 177,331 29281 4P823 19780 l6o630 811881979 6o635 213,294 3PS28 4,980 3,383 30p8S3 10,6831980 2,383 127,SOS 11221 IP666 * 219 12,941 6,8161981 8,156 2SS,279 4,SS6 2P147 * 7S2 * 3,294 l8s2141982 lOoO84 331,323 3,217 5,674 Ix637 46P428 2,0801983 4,971 99,382 * SS4 - * 9 * 3,8S2 4,9141984 9,438 93,997 * 353 154 * IP286 34,398

Page 145: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSo

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITP BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : CHILDREN'S AND INFANTS' WEAR STORES 564 1

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958 - - - - - -1959 - - - - - -1960 - - - - - -1961 - - - - - -1962 - - - - - -1963 - - - - - -

196q - - - -1965 - - - -1966 - - - -1967 - - - -1968 - -1969 - -1970 - -1971 - -1972 - -1973 - -1974 - -

1975 - -1976 - - -1977 29379 2O8tO84 2p625 5003 1*439 19,8451978 2P069 109,081 11211 4,026 ltlos 81818 l3t368

1979 4,489 322,567 51192 7,000 6,258 29,329 18t840

1980 49S87 454t953 4,829 5,967 51298 47,329 7t164

1981 21821 2569347 7,204 10,794 5,004 179209 11,648

1982 * 3,249 * 407,311 90109 8,317 11,081 50o480 -30,715

1983 * 1,697 * 129,618 * 162 - * 107 3P302 -2,7621984 * 512 13,865 * 196 * 394 * 778 -3,656

Page 146: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

501 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS* AND NET INCOME LESS DEFICITt BY INDUSTRY, 1957-198 4

INDUSTRY NAME AND CODE : FAMILY CLOTHING STORES 56S1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YE AR

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

19571958195919601961 - -1962 - - - -1953 - - - -1964 - - - -

1965 - - - -1966 - - - -1967 - - -1968 - - - -1964 - - - -1970 - - - -1971 - - - -1972 7,980 460,758 49396 l0o235 21915 35,112 489073

1973 7,638 67loBOS 60512 15,491 39864 61~539 62,218

197"t 6)277 441,534 5,549 9P466 3011 39PS05 38#613

1975 11,404 624,119 7,443 11,049 5,624 50o963 55j468

1976 89923 653,393 9,454 12,963 5,751 64,295 50,467

1977 16,580 97S,375 11,664 18,422 11,135 68,975 83,795

1978 1S1995 999,411 10,619 22,254 109202 82,173 88,382

1979 l3t689 8S5t366 19,334 22,795 14,172 72,511 27,797

1950 109291 839o7O2 12,374 180922 15,369 66o471 47,575

1901 18,184 1,128~848 292195 219351 269252 97~619 18047

1982 lollos 856,710 X7,345 10,898 22,007 46,475 36,326

1983 26o242 2o360,465 56,947 - 40,118 200,872 141,742

198/1 l2t788 1,027002 21,327 28,161 97o986 30t424

Page 147: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS9

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : SHOE 'STORES 566 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS APE IN THOUSANDS OF DOLLARS )

YE AR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - -1958 - -1959 - -1960 - -1961 - -1962 - - -1963 - - - - - - -19bq - - - - - - -1965 - - - - - - -1966 - - - - - - -1967 - - - - - - -

1968 - - -1969 - - -1970 - - -1971 - -1972 SP460 552,529 302et 10,738 3P839 54,694 63,2171973 7o624 453,284 3,446 9ol27 4,092 41,718 55o6731974 10t729 5719S75 4P357 l3o751 49404 52t418 56P2961975 99617 7369267 9,OS3 14,766 109336 75,748 72,6181976 89140 617,156 6082 130021 5#168 49,021 68ol781977 89922 682,705 7,802 10,961 8997S 58,977 71j5541978 10,810 987,538 l2t259 18,522 11,196 71,214 115,2221979 9o449 947,172 7,370 16,409 129057 98s570 95,1631980 8,262 1,094,93S 129272 24,842 l7o693 1059786 82,5751981 1OP213 916,000 129419 22,194 16,552 93,770 57~631l9e2 4*708 245,187 49464 6,755 2s419 19,801 2300881983 130700 846,974 23,279 - 6,487 59PI04 2296521984 7,034r 854,917 14,S17 13t670 72,276 85,972

Page 148: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

801 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICIT, BY INDUSTRY, 1957-198 4

INDUSTRY NAME AND CODE : FURRIERS AND FUR SHOPS 568 1

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - -1958 - -1959 - -1960 - -1961 - -1962 - -1963 - -196e, -1965 - -1966 - -1967 - -1968 - -1969 - -1970 - -

.4..L 7 1.& - - - r Q

1972 1,430 24,972 A A A A 7,5921973 1#287 64,842 A 11589 A A 8p9341971~ A A A A A A A1975 A A A A A A A1976 * IP451 p * 33*091 56 539 - * 4s125 * 2,0541977 2t437 103,883 769 10110 * 346 * 3#758 * 10#1771978 * 1,331 * 53#564 - * 100 * 35 * 19,896 * 9,2031979 * 1,074 * 91,6S2 * 408 * 931 * S38 * 14,322 * 16P7121980 * lm874 * 1419396 * 684 2t762 * 608 * 16,383 * 24t3851981 2t497 287,485 itslo * 332 * 291S9 * 2#899 23P7941982 * 1,601 * 16S9430 90 * 469 * 1,421 * 1P685 * ISP9781983 * 2,317 * 280,609 686 - * 3,247 * 2OS19 * 2101191984 * 2*223 * 487p572 140 * 20111 * 3,2S8 * 26o296

Page 149: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT9 BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE : APPAREL AND ACCESSORY STORESP NOT ELSEWHERE CLASSIFIED 5699

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

195719se19S919601961196219631964196S196619671968196919701971197219731974197S197619771978197919801981198219831984

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAiD PAID PAYROLL LESS DEFICI T

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

70,510 2,624,507 - 212,385

64,700 2,348,183 27,639 - - 212,681

72,183 2,747,771 33,014 - - - 243s677

69,690 2,854,361 - - - - 224,059

60,148 2,533,518 30,738 - - - 216~68564,811 2,733,774 31,482 - - - 223,191

599403 2,611,133 30s416 - - - 227,121

58,713 2,711,065 32o117 - - - 253t845

65t774 39103t440 329375 - - 281,496 283,527

56,965 3,110 695 33,773 - - 301v444 287,916

31,49S 1,983:392 19,985 - - 181,632 211s752

33sO62 2,067o385 21,595 - - 191,83S 220,122

32,639 2,OSS,134 19,540 36,499 12,418 177,653 216,540

32,459 2085,300 20,052 36,966 10,761 188,682 213tl96

33,205 2,161,843 23,937 40,540 14~755 2019785 203P857

15,346 491,177 6o485 10,87S 3P443 55,326 53,642

17,363 609,800 9,897 10,089 4,934 50,864 56,667

17,120 705o266 9,373 1S,771 3,781 590085 55,51915ol63 585,384 11P032 16P261 4P470 SS,890 61,624

15,932 750,019 10o361 17,108 8,531 579142 65,532

14,340 634,576 6,111 11,880 9,134 77x016 64,392

l6s201 595,557 13,392 10,712 11,249 42,973 63,997

15,736 698,376 13,006 16,011 10,144 65,446 72,645

159188 590,463 15,212 16,856 12 ;886 44j321 32,712

13,290 673P793 16,893 15,528 l3t675 44,102 23o392

21,352 1,333,066 44,232 25,412 36,509 99,822 .7016

15,416 1,266,264 23o288 - M793 46o383 82,064

20,122 2tl28,499 48o840 47t8ll 136,952 167,158

Page 150: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT~ BY INDUSTRYs 1957-198 4

INDUSTRY NAME AND CODE : FURNITURE STORES 571 2

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 7SP494 3vl56908 01955 7S9926 3o361,466 57,47S1959 7S,661 3081,05S S40431960 669225 2,882,4S3 -1961 70o294 2,937,339 45,8391962 78014 3,127,131 54,6911963 79o784 3,7219076 60,S741964 83o460 3)767,909 60~0181965 81,709 4,174,771 590S8219b6 77,933 3#897#642 57~SSS1967 24t624 loS969819 25,2001968 249819 lo636,239 23P8951969 251742 11883)200 25s2041970 2S,400 IP738PO91 26#6831971 24o297 1,767t223 25)3621972 25,167 ls62OP909 24,5441973 22,126 1,840,099 31,56619714 26,016 1,846,579 30)0171975 28,030 Et242~619 35,7511976 27,097 2,304p840 36,6911977 27,050 2,124,539 34,9321978 299873 p 2s251,217 38,2101979 24,736 29054,253 3499591980 30,307 2,436,831 4796991981 16,4S7 lo505,679 34,8361982 2S,850 1,693,927 5001901983 23,224 1,821,129 54,1161984 29#208 29196015 69,663

224,357- 249,373

- - 262ol0l- - 215,616- - 2269449- - 261,991- - 291,593- - 3339444- 4499660 347,517- 412s290 364t494- 154~497 133,196

- - 1869978 131,72734,401 12,887 161,733 142t25936#694 14PS30 167t788 136,11435s748 l3o406 1639112 143,18134P805 13,519 161,606 154,51838,749 15,402 187t139 185931940,082 19,304 168,061 138,646539167 23,816 240s644 182926650,907 21,462 235,640 207,708511191 17,331 166,987 163,43242,345 25,986 189,671 216,67038t969 22,926 151056 197,74442,905 37007 1359197 147985318018 309627 949985 89,19638,718 359515 138,817 106,52 3

- 46P347 96t495 145945065009 124,032 1439959

Page 151: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOX SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICIT, BY INDUSTRYs 1957-1984

YEA R

195719581959196019611962196 3196419651966196719681969197019711972197319741975197619771978197919801981198219831984

INDUSTRY NAME AND CODE : FLOOR COVERING STORES 571 3

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT(1) (3) (4) (5) (6) (7 )

11,080 847,150 10013 3,157 66,036 95,850

l2o178 1,111,930 14P474 17,647 6o319 119,778 103,758

12,420 1,142o744 179588 239343 92900 115o453 769555

10,095 1,104047 210081 20060 l4o431 122,663 69,742

l3v070 9509714 21,930 89977 8,766 92,910 81~89111,334 1,147,415 25,671 12,992 20,176 197,519 55,844

21,803 1,094,015 15,227 - 9,833 1479415 159,887

14tl3S 196909025 33,532 23,233 1559737 64o756

Page 152: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOO KALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSo

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-198 4

INDUSTRY NAME AND CODE : DRAPERYP CURTAIN# AND UPHOLSTERY STORES 571 4

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957195819S9 - -1960 - -1961 - -1962 - -1963 - -196q - -1965 - -1966 - -1967 - -1968 - -1969 - -1970 - -1971 - -1972 - -1973 - -1974 - -

1975 - -1976 - -1977 10026 370o7231978 11,486 35390341979 99747 311#20219eo 1OP341 439,9S21981 lelosi 595,9631982 21s548 629,9391983 20oS06 S22oS401984 179508 720,096

5,854 S0912 1160s 47oS90 66,0347,626 7t742 ils9o S6j899 49,290

7033 9P426 11221 27)479 41,4715,672 81082 199S2 58909S SS,70727,985 12P063 12#425 101,481 74,45820,489 21P481 * 2o428 129,933 70,34422,789 * 6*299 71051 63o0087,132 109380 100,292 93,865

Page 153: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOK

ALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS9SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT, BY INDUSTRYP 1957-1984

YEAR

INDUSTRY NAME AND CODE : HOME FURNISHINGS AND EQUIPMENT STORES, EXCEPT APPLIANCES 5719

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST MET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - -1958 - -1959 - -1960 - -1961 - -1962 - -196 3196419651966 - -1967 17,694 701,5331968 16,647 757,89S1969 l9o434 896#5911970 20,362 815,6191971 23t2ll 99303881972 22,802 1,016t9481973 33,191 lt3l9mO971974 3to493 1,192,6681975 30o623 1,460o8ll1976 36t360 2,ISS,8041977 18,14S 657t6141978 209639 729s6811979 189103 SS3PS661980 219151 83S,956198i 120914 530,922

1952 18,474 704,4601993 18,339 1,012069i934 8089S 5689129

90153 -12,34613,492 l5o40313,43S 14t76416,200 1905716,949 19,80220,891 2697SS2198S9 23#967220090 21o31435,966 439S37llv443 12959721PS96 15,828l3p342 llp04217947S 1906919,389 111#94418,713 llv69032024l9t73S

800119 76,67093jS04 76,966

4v580 118sS42 8SO2814,942 105,664 8115sa7,S40 113,329 94,7467s962 12S9698 83,4698,137 146,261 125,67 21OP032 135,038 101,8S610t643 160,983 137,03813,867 2339316 188tS3511,7S7 S1052 42916613,170 68*5S7 60,06 37,313 38,301 41ssil22#826 95,318 17,3091494S4 28P451 28,873

12s48S 479984 28,766

10,4S3 79#S49 7094449*606 S50883 679712

Page 154: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOkALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSo

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICITP BY INDUSTRY# 19S7-1984

YEAR

INDUSTRY NAME AND CODE : HOUSEHOLD APPLIANCE STORES 572 2

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-40NEY AMOUNTS ARE IN THOUSANDS OF DOLLARS

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

195719513 -1959 -1960 -1961 -1962 -1963 -1964 -

1965 -1966 -1967 36PO241968 37P9881969 42selo1970 34,3821971 37#9191972 14,7371973 l3s06S1974 19,8431975 9o6791976 1590451977 13#1761978 13,5171979 13956519eo 15#2131981 Ilt4551982 l6sS861983 2297881984 8,39S

p

1,991,369 319106 177o749 162,1702sl79sl56 29,869 - - 188,761 171,4462124I)SOS 34ol8l 38468 18,021 216,387 .176,582 1-~2,122,646 30,584 38,469 17PI19 206,406 169 991 4~b2t298,926 34,040 41,909 17,664 201t747 181 :512 001,184p873 lSo438 19~o874 10,292 108,154 77,50 41030,613 129497 21:0289 6#736 939693 89t63919OS5,709 12,182 2Oo447 91012 86s168 70,231933,652 13,064 21004 11,842 72,420 68,756IsS73,S05 22)838 29PS17 139307 1779023 135,24219079,670 12ts82 24PS27 121092 839620 99019019277,368 18,032 20,100 IS,341 72,412 91,0601,537,086 18,594 32,3S4 23,8S6 112,486 77,4781098t288 11)669 2SIS22 25v140 94,430 75,6411,488,394 l9o243 30045 20sooo 158,908 36jO751)566,887 34oZOS 42,243 3S#012 148,349 113,643IP684,797 38,659 - 469899 95,422 17S,84 6496,971 7,962 3,174 27o967 42,200

Page 155: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : RADIO AND TELEVISION STORES 5732

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS . INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - -1958 - - -1959 - - -1960 - - -1961 - - -196 21963 -1964 -1965 -1966 -1967 - -1968 - -1969 - -1970 - -1971 - -1972 25,026 1,462PS32 23o549 32,474 13,874 117084 10194791973 211850 1,290t114 189175 24,129 122110 96,121 101,4771974 27,304 1,745ol74 26,518 36,340 l6o826 156,633 142#6131975 32,356 lo959p338 25,906 (#5,122 169502 208s906 130#3151976 30,276 1,806,492 26,096 37,100 22095 145,572 113,6751977 16,743 19096#908 16t949 24,386 12#758 92,774 87,971197e 169614 1,280,646 19,812 29,109 18P173 107v369 87,9081979 l8t286 95S,419 23,938 16P271 16t261 88,244 24P1091980 16,610 1026P406 18,416 21,076 119029 105,353 41,7771981 13t723 1,028099 319857 :12,142 ISP036 92,634 57,4681982 10,334 703P463 38,569 19,693 ISP281 S2P475 l7t5961983 11,292 1,262#109 439401 - 9,373 238PS64 93PO881984 7o276 939#978 23t678 25#721 63oO69 7o570

Page 156: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS#

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRYt 19S7-1984

INDUSTRY NAME AND CODE : MUSIC STORE,S 5733

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YE AR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - -1958 - - -1959 - - -1960 - - -1961 - - - - - -1962 - - - - - -1963 - - - - - -1964 - - - - - -1965 - - - - - -1966 - - - - - -1967 - - - - -1968 - -1969 - -1970 - -1971 - -1972 -1973 -1974 -1975 -1976 - - - -1977 120182 905,949 18,976 189200 13P788 57,750 61,7191978 11,078 810,039 17,935 16,553 '10002 53081 68,6001979 122981 838,686 17,388 2100S l5s017 69P'913 41,Sli1980 91211 483,816 27,007 14,951 11,632 501012 -5,3541981 12,35S 1,114,227 31,355 189150 1991si 68PO25 36,9811952 9o383 400,208 9,382 9P887 4,293 36,243 25o3731983 8,807 78SP897 37,411 * 6P847 * 33j978 99o4571984 4#944 344t690 9,867 * 4#510 * 13#477 7986S

Page 157: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES! BUSINESS RECEIPTS,

SELECTED OEDUCTIONSt AND NET INCOME LESS DEFICIT# BY INDUSTRY# 1957-1984

INDUSTRY NAME AND CODE : EATING PLACES 581 2

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DbLLA100

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 303,S46 7,689,4391958 297PSIS 79656P731 21799491959 299,707 8,029,691 22399S81960 294,S88 7p944973 91961 291,631 7p969,066 22OP7171962 298,230 8,430PS02 240,3221963 292pl4l 8,699,564 244t3901964 302,087 9,333PEIS 246,108196S 288,207 9,S32,65S 253t8S41966 290,277 9P809,306 26998SI1967 184t929 69636,588 182,2811968 1929801 791059635 18890181969 188,570 7001098 217o6141970 188P719 7011017 214,S171971 184te89 7,788,413 212P2321972 183,042 SP18297S4 233#8421973 189,S49 9,284,493 240,3161974 177,814 9,S41,298 251,9461975 ISS9460 IloSI3,706 297,6SZ1976 1769404 12#183P690 312,28S1977 176*411 119814,966 329P8361978 151,272 12,231,882 367,7891979 1739660 l3t9ll,924 433PS521980 161,739 13,365,366 42299131981 166tl27 15,22492SO S30,S921982 162,093 IS,500,791 638p2781983 162#191 l7p260,600 673,2361984 1799418 16,529*777 714043

- 661,651- 625,248- 696#466- 631088- 653#689- 7009488- 663,347- 780,571

1,614PS60 8239423196629878 883,399212280250 58893991,367p262 609,704

259,862 6Oo439 loS49t484 651,642258v889 63s149 1,518,916 660,631269t699 62sl9S 1,5429006 6289336306#102 71,280 loS92p769 642,254344v531 82,015 1,687,795 7730293389978 919009 lp7389096 713,310436,613 107#204 2,149,496 760o1564519172 1419479 2,132047 7199502439t291 149,987 2,163#760 801,2725081109. 177#016 2p428,100 765091543,030 238,271 2,601t612 808912S505PS57. 236P169 2m509o848 600,900472,117 316,751 2,632PO62 484,275S20P049 368t92S 2#834#933 339,83 0

3479974 2,680,784 523,865306,876 2,329P350 305,731

Page 158: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOO KALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS# AND NET INCOME LESS DEFICIT# BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : DRINKING PLACES 581 3

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

195719581959196019611962196319611196S1966196719681969197019711972197319741975197619771978197919801981198219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

94#658 3,2219938 780989101,658 3,203,636 83o7841000893 3,53S#379 91,22 797t2SO 3#558,249 93o3129St247 3,486048 94o45188#570 3,298o983 87,983910221 3*8079010 100t948839870 3,7629329 10OP93280psl9 3,968,992 104,90186t474 4,232,961 119,62S72P767 4*OS6,228 121940570090 3,71S#Oll 123,74868s222 4,112PS66 132t04166,611 4,486,901 122,64261088 4,839t443 IS6,27360,672 5,911,939 179,93262P790 S,143,716 21S,01358P948 5,223,500 2199981

426,596 310,909374,633 333999 9

265,S28 30*481 430s662 363ol78270290S 30,822 430t249 346,694174o920 3Ss50l 419P656 33S,802167P268 32,967 366#891 317o228190,832 369242 473,046 379t7891869664 47,OSZ 466017 296,246188PS47 41047 498PZ27 2921SO9224o880 57,676 S16,436 28S,634210013 839118 482#190 272,36119SP374 61,109 429,36i 244,54021SP198 73,986 523P301 208PS7419EP344 84,334 507,781 19708520OP821 109090 6059103 210o563261P890 122tS73 701v802 171970 1

102,121 611#144 145t239149*209 5329711 -24s347

Page 159: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS#

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICIT# BY INDUSTRYP 19S7-198 4

INDUSTRY NAME AND CODE, DRUG STORES AND PROPRIETARY STORES 5912

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 37,263 29738t7e6 - 272,8821958 35o544 2,723,460 549529 - 274p7251959 33,476 2,921,094 38v702 - 290,7911960 33031 2o712,924 - - 264tS841961 33,172 2,7539032 3ep876 - - - 281,2961962 33,918 299S6t672 38,930 - - - 304,7721963 299302 29623P612 34012 - - - 248)4551964 31,132 2t630,351 35s400 - - - 267#9681955 28,7eS 29714,064 32,505 - - 295o434 291,7221966 30,206 29999#860 34#472 - - 330,043 29990701967 27,102 2p887,036 31v748 - - 342,120 298)1581968 27,407 2,944p666 33,208 - - 307,735 332s1081969 25o069 2,9209917 31,556 51,237 11,310 323,057 29899221970 201S82 2,504,214 25080 46t493 11,009 262,951 284P1781971 22,218 2039,543 28,579 52,848 11,772 290,939 299,5391972 219803 2,690P622 289223 46,471 13t342 282,925 279PI271973 16,713 2,291t869 24,076 45,754 13,3S5 250,966 22293861974 182S19 2,641t47S 28,832 SO,775 l6v412 268,849 251,3051975 199048 2007o762 33,380 56,022 16 9530 306,6S6 298,1231976 152120 2,440,231 23,933 45*614 14,076 259,747 227j1941977 16,438 2,7S6P736 27,049 52,205 15,841 296p224, 247P8311978 13,590 2t427#563 26,525 46,592 149781 241,198 249,6861979 17,838 2,875,444 33,387 45059 21s223 294088 257P7101980 14,460 2,82SP457 29,254 44p469 21012 289,827 28201211981 17,260 3PO33p936 39t264 439004 29077 272,134 272)4611902 9j986 lt731055 25,760 24,773 19,449 163,360 1200241983 91825 2,316,142 44,291 - 49,750 140,083 205,009198,0 14,128 4o051,323 83j589 73P668 306,327 371P906

Page 160: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL .SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS ,

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICITP BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : LIQUOR STORES 099 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

0

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 24P669 lt6O6,3S6 - - 12101651958 20#000 19S10,824 12,731 - - 1049944l9s9- 27,972 1,594,S33 17,069 - - 121,0541960 2OPS93 1,472,398 - - - - 107s0251961 23PS52 19634,969 19,3SI - - - 118,9941962 24P753 IP683PS47 15,980 - - - 126,3711963 23,319 lt778,763 16,603 - - - 11895641964 249668 1,981,688 17,552 - - - 128,054196S 279313 2,066,541 23,004 - - 9SIS99 143,6741966 25*978 2,213#886 21,567 - - 109,823 141,6271967 ESP773 2,35SP390 19,165 - - 99,934 147,0721968 269321 2#479,622 21P762 - - 109,357 1S6,4551969 26P914 2,770,103 29,408 60PS79 91810 1199251 164,6S41970 26o966 2,984,864 24,936 74,3S7 119593 127014 1770821971 24023 3,067,652 23,969 69PS02 10,954 13S,997 18000291972 26PS08 3,175,583 27,030 80,S69 129938 143,662 174,6401973 25#870 3,177,98S 27,812 81,432 19,718 135'st8 171,6461971f 23,560 2,967,4SO 2S,175 67,824 19,886 121,530 143,3381975 24P630 3064,718 26,109 71,334 17,792 124,483 182,4781976 23,374 4063025 40943S 100,509 29,204 192083 181,0471977 21v796 3t293,667 33,637 83,252 24,345 137,201 184PIS11978 ES0812 4,492,883 36,46S 96,480 25t400 171021 210,1141979 2S,695 4*7S3,828 49,241 101,347 389695 196,664 208,5071980 2S,065 59038,021 54,169 113P292 439899 240,100 22093S61981 29s610 4,1629228 49,S70 87,324 43,331 2179450 15SP3531982 14,216 3,S87,866 54,653 61,545 39,2S2 152t975 17S,9791983 22,235 4,35SP646 61,890 - 34,3SI 236,617 101,2161984 210120 S,226p631 929308 769702 173o672 1069170

Page 161: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

$01 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSs

SELECTED DEDUCTIONS# AND NET INCOME LESS DEFICITo BY INDUSTRYP 1957-198 4

INDUSTRY NAME AND CODE : USED MERCHANDISE STORES 593 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 24PI49 303t4Q2 - - 31,9581958 27,698 245,673 7#054 - - 20,7261959 23o324 25S,037 5#330 - - 29,1891960 260515 25OP762 - - - 32,8371961 2SP330 33S,261 6#783 - - 36,9S71962 31F38S 409t276 8P783 - - 44,2661963 30s588 337,839 89388 - 38PS491964 30*959 410,328 80102 - 4199241965 . 37t249 486p430 10m658 40,625 Slv8171966 31#044 437,126 8PS38 32P689 43,5001967 41P393 4699785 11P117 32#871 SlP6271968 35#886 522v631 11#490 31#901 50,7191969 40,786 S07,483 1OP788 9,382 3P624 309338 43#1441970 4SP855 592,911 l4o013 11,750 4#986 409349 44 866 U l1971 49*848 640P797 1OP924 12P719 A 36*797 43:179 Ln

1972 619749 686#786 17P923 13P653 5#472 33,100 40,7621973 57,129 865,774 24,381 16,005 8P233 39P437 66,5701974 65,418 1*142*921 29r093 22s061 IIP012 73,280 87p2231975 67o481 lol83,240 309679 93L , 173 1OP114 71#124 65,25 31976 72*983 1#450,663 36,)215 24P386 18P976 73P631 93,2541977 79,439 lp493tS76 36,544 23P203 199493 639934 78o8151978 SIP310 196679925 39PI76 27P665 16,624 67,064 129,1211979 769487 1#976,438 54,797 3SP998 43#134 119,759 126,4391980 82PI22 2,095,060 SIP766 31PIS91 37P467 69,913 75,3931981 809214 2s8019175 719623 32P682 36P264 1329315 64,8031982 85s668 118S902S9 80,796 40P244 539968 41P832 6,4221983 97,229 4,119,282 1550215 809307 189,917 IS8,1641984 1039961 EP062P421 Slj896 409903 54,640 -104P644

Page 162: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTiO DEDUCTIONS* AND NET INCOME LESS DEFICITo BY INDUSTRYP 1957-2984

INDUSTRY NAME AND CODE : SPORTING GOODS STORES AND BICYCLE SHOPS 594 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 149224 277,038 23,5431958 - -1959 -1960 109541 263j275 17,0551961 11,196 300,060 S,104 22,3531962 '12,347 308,446 S,697 23,6061963 13,005 341,S57 69241 31,3261964 15,064 483PI10 8)480 43,7991965 179622 456t831 8,727 27,296 35PS761966 15*831 .565,650 7,413 38,826 4SP9281967 15,893 536,502 8P488 31,074 46,6791968 16,943 67096S2 llo698 - - 50,260 6493721969 22,706 749,577 13,644 14;991 5,665 soloas 690181970 25*324 770,908 14,259 l7o246 51120 50,147 63,793 Ln1971 27,654 937,865 l5v597 18,994 6*349 58,190 81,417 0%1972 26o451 1,048t685 18,007 239168 79759 749724 65o82 91973 31,S85 1,341,284 24,142 26,022 lIP319 107tl88 128t3791974 32,174 1,161,155 21j534 21,863 11,177 83,429 79POOO1975 31,305 1,290066 20,246 25,173 139922 64~507 88§1331976 36,632 1,680#281 26,699 26030 17,549 IOSt863 10OP3071977 28,235 1,463*917 26,401 27*735 18,588 108,170 9SP2561978 36PS52 lj737,849 399670 33,220 27t629 1369709 82t7371979 43,771 2,167,830 34,480 429301 33t387 150v691 167,9441980 42,543 2,161,482 40oO83 39,095 30030 158,960 163P9501981 37t394 2,366PO92 49,729 49t892 26,252 162,064 113#2071982 35#740 2,366053 57t715 46,321 47o939 77#026 9)5081983 34,310 19889,186 59,147 - 209879 52,967 214s5421984 26o731 lt328,973 41,084 26#730 44,7~1 1989818

Page 163: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : BOOK STORES S94 2

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF -BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

(1) (2) (3) (4) (s) (6) (7f

1957 81119 2389662 23#2301958 - - -195 91960196119621963 - -19611f - -1965 - - -1966 - - -1967 - - - - -1968 - - - - -1969 - - - - -1970 - - - - -1971 - - - - -1972 59542 124t825 1,889 1,970 799 11#200 14,3011973 5P673 154PI82 1,791 2v605 605 11P729 9P6101974 59285 280,455 3,587 71022 1,613 20,969 l4v596197S . 7t560 220,339 2P463 31889 2,14S 11,143 14,9661976 IOPI13 332vS77 4s861 4 9 803 3,781 25061 17,9271977 9v069 231t916 49326 '31808 2,557 15,S68 19,1531978 11,934 366,033 5,787 13,361 2,501 29,499 23,0801979 14PI68 933,412 16,238 189909 10s691 70,099 3098021980 14o897 477*428 6,685 Ss,807 3i174 2OP667 420171981 17o979 1922OP978 l8s207 27P761 8P216 109tS47 102#1271982 80981 42SiS20 13,644 10,173 251 40,725 49*4221933 10o746 707,956 16,513 - 81250 7S,602 56P3951954 l2t529 6859294 19,665 39148 55,355 73P731

Page 164: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECE,;PTS,

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICITo BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE : STATIONERY STORES 5943

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

195719581959 -1960 -1961 - -1962 - -1963 - -196 t4 - -1965 - -1966 - -1967 - -1968 - -1969 - -1970 - -1971 - -1972 3,4S8 202 022 2,213 2040 769 19,921 2OP8941973 2,310 199:497 29376 5,230 .870 179309 1515151974 49339 342039 4,452 6P750 1,848 25,732 46,1991975 3,271 278t488 3o159 3,231 2095 21,983 36,0111976 3,477 308,800 4oS39 6,579 19876 25,978 46t9661977 6,634 327,916 3,737 3,S23 29o775 .47,8681978 49018 3589748 5,637 14,329 3,325 37,001 32,0481979 51000 462,877 10,392 7,561 4,279 31,555 41,5441980 5,791 43S,S19 8,717 12,706 4051 529159 14,7561981 6,879 284,910 6,540 5,732 4,960 21~701 17,4741982 49625 362,002 6,404 5,858 7,034 41,786 42,6961953 6,892 515059 31,338 - 30,335 62,292 81,6161984 6#451 9099842 26#729 8s5ll 71s929 166,670

Page 165: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

501 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKE IC:USINESS RECEIPTSPALL SOLE PROPRIETORSHIP BUSINESSES :

SELECTED DEDUCTIONS9 AND NET INCOME LESS 0 F To BY INDUSTRYs 1957-198 4

INDUSTRY NAME AND CODE : JEWELRY STORES 5944

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAkES PAID PAID PAYROLL LESS DEFICI T

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

1957 20986S 595,4001958 23,IS3 574j2471959 210192 528,0871960 l9s462 518P1681961 19,34S 441j,3791962 20,367 S6211191963 16,966 S2112221964 21,799 SS3,2841965 17P890 593,9181966 16P641 631,S961967 18,659 676,6491968 179440 637*73S1969 17,036 60899491970 15,194 S97,9331971 15,483 619s3371972 18,235 70599371973 20,049 931v1891974 199602 873t893197S 209244 92091901976 29,034 IP308996S1977 30,361 1066t8061978 26,314 19369PO681979 319674 1,723,6741980 29,706 IPS41P8991981 30PS07 1,327,3231982 29,504 1,S23,03S1983 42,894 19S8793241984 34P403 1,786,208

6,6428,3367,4287,7746,0067,7209l0617,6027,2656,8306P7508,739

10,7178,186

11,288l5t53717*38817,65627,63922,03925,93633t22434,877S4o354

- 64#576- 73,S27- 729446- 60P314

61#58274980969962790,449

45,S80 1129416Slv172 103900157,403 107P673589312 100,37 7

12,065 3052 46,673 105o66211,597 3P439 49sS82 100,61511,563 4v887 58,553 104PS5914,696 3,592 55,109 109PI6419,046 6,075 88,470 164#12018,632 SP348 77,438 138,76018P383 4,462 68#206 12795692.79905 91805 113PO76 193,3792S,464 8,923 84,657 131v78330,803 15#881 1039671 204,06931P709 22,167 118#190 240,80835,431 25,069 112,744 179938728,976 10,146 989322 200#29618*516 13#542 11OP748 183,799

- 12,422 799437 164,81318,818 133,370 150v803

Page 166: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SDI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-198 4

INDUSTRY NAME AND CODE : HOBBYs TOY, AND GAME SHOPS 594 5

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN YHOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 - - - -1958 - - - -1959 - - - -1960 - - - - - -1961 - - - - - -1962 - - - - - -1963 - - - - - -196 olf - - - - - -1965 - - - - - -1966 - - - - - -1967 - - - - - -1968 - - - - - -1969 - - - - - -1970 - - - - -1971 - - - - - -1972 10,604 1829861 3P380 3#604 IP138 11*764 12#7161973 14t573 2669027 4P638 5,857 19278 18P732 24PIS91974 20j542 290#49S 8017 6v303 3A.-333 21#609 14P2391975 159105 1279272 4t243 lt601 1 874 7p970 5,2071976 189755 302,724 59895 69428 2P38S 22,516 l5vS541977 18P601 367,387 79498 7#467 4#784 18#619 1109901978 14,902 114P804 4#144 3,269 lt638 3v993 -11,7631979 14P792 2599289 7PS18 So7ll 5,666 18,147 -5511980 16PE89 33SP375 8o319 SPI04 6P424 91192 -5#679.1981 23,376 68OP066 129185 6P764 7P786 31P621 2SP6831982 269184 166#116 109526 1#864 752 5,691 -5p7451983 259170 297o663 16*872 - * 3s4OO * 33s053 8936819814 439S37 411,797 26,202 * 20805 * 20s214 -47#078

Page 167: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY* 1957-1984

INDUSTRY NAME AND CODE : CAMERA AND PHOTOGRAPHIC SUPPLY STORES 5946

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

1957195819591960196119621963i96/4196519661967196819691970197119721973197429751976197719781979198019811?8219831984

NUMBER OFBUSINESSE S

191751,7942z2132t704212153o75 3

871803

1025829378

* 20659* S9003

4,171

BUSINESSRECEIPTS DEPRECIATION

(2) (3 )

108089153,192331,292309,414168,870281,658197o40 170,68792t624

267tO6 3* 1709500* 2299366

312P602

197401,6542,8492,765197232,4711,40SItols3,038So83 3

* SP962* 2,436

7~485

TAXES PAID(4 )

IP34711802S18023 9352 1963*761is 0 225102so2,65980989SP612

INTERESTPAI D(5 )

7il90 2

it720959

1,1832110 1

* 1,013* sis1,170

* 19088* 1063

* 946* 3v445

PAYROLL(6 )

6961312,25622,48716,72914,308l6v067l4j35 3So378

* 4,944* 28t64 8* 7,748

* 10,627* 126

NET INCOMELESS DEFICI T

(7 )

l3o31814,24835,13038,11716 t 77 8

9PO43129319lt12 3

11,67113,134

* 14,232* -9,426

-3,218

Page 168: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSt

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICIT, BY INDUSTRYP 19S7-198 4

INDUSTRY NAME AND CODE : GIFTt NOYELTYt AND SOUYENIR SHOPS S94 7

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 - - -1958 - - - -1959 - - - -1960 - - - -1961 - - - -196. 219631964196519661967 - - - - -1963 - - - - -1969 - - - - -1970 - - - - -1971 - - - -1972 30,252 589,360 139263 13,26S 4,921 52,387 35,3961973 26s199 517PI62 12,102 11082 6,1SO 42,628 2496891974 28,973 748,247 l8t632 16,971 9,114 6S,896 33,S461975 36,739 937,357 22,009 20,693 7,493 70,56S 37,4711976 37,838 931,823 24,849 22043 11,948 78,S80 32,6021977 43,322 1,081,395 29,S40 27t376 19067 829487 47,0481978 38,199 1~002o938 46018 21#708 18,168 80,453 4,8971979 39,210 1,255t248 28,223 :53,226 169815 103P731 74,3911980 32t456 994098 269869 M236 16,217 103tlS3 26,5701981 35,317 lo164o942 34*386 27,323 15,284 74,930 7241982 32t263 1,4509229 48,290 28,351 21,526 168,073 8,6231983 28,545 815v117 37DO92 - 12*759 89,S60 3,S931984 409892 1,834,645 90P978 65t4O5 2BIP954 89,300

Page 169: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

EAR

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOK

ALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY* 19S7-1984

INDUSTRY NAME AND CODE : LUGGAGE AND LEATHER GOODS STORES 5948

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST MET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

957958959 -960 - - -961 - - -962 - - -963 - - -961f -965 -966 -967 -96 8969970971 - - - - LA

972 A A A A A A973 1,553 29,S24 606 627 A A 39179

974 2P313 94,151 11222 11191 A 6,726 9,274

975 2,631 269320 1,060 11029 A A -88976 2P262 S00559 986 330 1,748 2,435 7o381

.977 1,850 43,677 772 19137 * 401 * 29038 6)298

.978 1.1582 43,941 919 913 52210 * 643 4,732

.979 2o526 1199322 1,650 21050 743 11,S03 2OP885

.980 2,985 50,742 * 1,623 1,067 970 * 268 8,462

.981 * 1,890 * 46o301 * 1)214 689 - * 2#676 59288

.982 * 2x813 * 56,815 * 2,360 99 B 85 18,089

.953 * 5,650 135,06S * S,526 - 181 26,034

.984 * 7,232 * 32,611 * 114 - 6076

Page 170: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICITr BY INDUSTRYs 1957-198 4

INDUSTRY NAME AND CODE! SEWING, NEEDLEWORK, AND PIECE GOODS STORES 594 9

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

195719581959

1961 -1962 -1963 -1964 -1965 -1966 -1967 - -1968 - -1969 - -1970 - -1971 - -1972 10t753 223034 3,374 4,597 IvS30 2Ot672 12,73S1973 19P659 308,SO6 51282 10,599 2fl8o 20,884 1497601974 149864 429,482 6,814 9P601 4ol9l 45,560 20v2171975 13PS72 408PI95 5,354 12,206 3PS30 33,434 15,5721976 ISP394 427PS31 7,701 8,884 4,529 35,402 28,7351977 16,217 485t248 8,460 9,788 6,560 38,728 29#1501978 26,188 496,369 79516 l3v438 6j462 51,483 34t8281979 14,909 399,400 6,531 12,210 50559 30,282 120391980 16024 321,488 5#177 6*029 SP422 19,149 22p3os1981 21,368 604,568 1EP413 12P527 5*164 56s597 516,1121982 21#731 480,432 16,881 13j064 23#133 35t283 211551983 36,515 448v591 19,712 IsO71 * 43#466 68,25119814 28,794 690s454 22,887 21#870 * 75,583 41,339

Page 171: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOX SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSo

SELECTED OEDUCTIONSP AND NET INCOME LESS DEFICITs BY IHOUSTRY9, 19S7-198 4

INDUSTRY NAME AND CODE : MAIL ORDER HOUSES 596 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571955195919601961196219631964196519661967 eo386 1099934 1,836 10s676 13,5121968 82224 107t516 IIS28 - 7,928 12,04-41969 91210 156,087 11500 1022 lp3ll' 9,166 illso1970 8,184 91tS17 11210 11020 563 stilo 9,2561971 10,061 103,856 1,168 . 870 815 6,863 A ul

1972 12,456 142#846 3,527 1,553 1,479 13,088 25t4411973 12,590 164,866 2,S83 lo414 1,780 159397 1SP1621974 13,306 247098 21835 19881 11825 10,086 23,8721975 14,412 162,612 5~114 3,191 6,832 2OP471 17,1181976 15,313 219,170 4,517 2t737 1,492 18,195 2398661977 17t366 230,411 7,853 4,278 3,957 3SP623 31P4891978 ISP455 327t992 4,827 2o565 3,195 24,085 33,6491979 16,191 435,687 6,103 4,665 3,944 42P229 59t7821980 201ses 38StO69 6,235 6,155 6,490 319461 50,4471981 13,844 292,702 6,284 4,209 3,868 24,490 36,9111980 15,567 342,095 6~856 4.,607 1,645 30,36S isliso1983 9,127 214,550 8t933 - 2*839 47#388 29)5411984 11,584 2089816 11,792 12,060 22t634 -39,743

Page 172: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : AUTOMATIC MERCHANDISING MACHINE OPERATORS 596 2

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

(3) (4) (5) (6) (7), I

1957 -1958 -1959 - -1960 - -1961 - -1962 - -1963 - - -1961f - - -1965 - - -1966 - - -1967 169641 4369818 319SO6 34,953 37v4511968 150102 433,879 339203 259626 34s4751969 199228 528,127 419051 13P072 6t244 27,300 47,1411970 17P767 433034 33,367 99483 6P458 27P818 2SP9781971 229207 516,896 359689 l0v593 49109 22060 34POll1972 2S,094 4899388 39,640 10,793 59177 309661 23,9091973 17*869 434o7O7 379478 lls816 59728 32,803 24PS761974 21,940 5811810 509233 12,838 6,866 33v812 2992591975 189364 4019609 33,221 9P380 4,205 17,317 13,6171976 2Ot243 555,277 53,155 12,276 .8,676 29,203 73,1161977 21,932 611,683 479694 14P671 69067 38o252 33,7631978 19,389 510,270 419262 2Ot781 89673 43095 24,4341979 209242 707tS71 65t842 20,346 79303 34,564 39,9171980 151182 753,444 55~394 17,598 11,114 37,839 50,9391981 19,075 111592550 71t194 22P879 139862 529478 84P9251982 169501 597t87l 92,909 19,237 32,666 36,756 -25,8231983 12,589 726*793 76,038 - 29,517 1697031984 8,647 116",735 36074 5,3~9 6,260 -17,284

Page 173: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICIT, BY INDUSTRY9 19S7-1984

INDUSTRY NAME AND CODE : DIRECT SELLING ESTABLISHMENTS 596 3

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 - - -1958 - - -1959 - - -1960 - - -1961 - - -1962 - - -1963 -1964 -196S -196 61967 161,364 857t263 l8v862 259soo 139,9461968 238#458 1,413*933 28#108 - - 499786 250,4801969 2769002 1,3799996 27,211 10#896 6,298 52v138 184 :3391970 326#306 1,493*644 2SP710 11#521 6s426 33,211 153 7131971 374PO90 1,500,615 26,744 129570 6,453 36#163 127,9221972 4189024 1,819,283 36,319 ISPE26 lotsoo 37PO41 147#9251973 417,383 2,1289026 41,S27 17PO31 10,115 45080 253PO441974 4449676 2,2269666 3s ' 197 l7t961 10,913 30*03S 22894791975 406P469 2,25S,98S 33,830 l6s114 9,661 31v915 223#9761976 4S4p932 20S9062 379052 190290 12,131 41P979 240v7121977 474PS08 2,887p774 44#6S2 19,481 16,624 43P996 267#5401978 516P696 3,1109323 S01902 2S#SS3 20,360 64,S16 22695311979 599#008 3,62S,387 78,793 29090 30#948 73t789 107#1801980 69896S9 4,83S,907 110,762 36,727 37,887 79#496 -46,3791981 729s184 7,SO2,214 202,260 70j9S7 99,300 2702920 237,7181982 76S*930 6,943,073 309s8S2 SS,351 93,940 248#4SO -369OSS1983 696,284 7,S43p731 2S7,584 90s404 216078 483,0681984 641s777 6,267,303 247,494 82v~,64 67,169 S88,481

Page 174: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSESt BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT) BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE : FUEL AND ICE DEALERSt EXCEPT FUEL OIL AND BOTTLED GAS DEALERS 598 2

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

195719S8195919601961196 0196319641965i9661967

i969i970i97119721973197"ti97S19761977197e197919801981198219831984

NUMBER OF BUSINESS INTEREST. NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19,022 629,351 - - 55150820,121 670,866 17,462 - - 67,488l8t721 733,413 20,953 - - 66000l7o966 843,807 21,438 - - 69P228l8o139 815,131 23,208 - - 75,491l7o819 642,8S6 17,134 - 47007 75sl1l13,468 616,642 17,184 - 469724 63954214,206 657,567 259564 - 67,488 60,01415~779 663,093 20,275 - 54 ;422 68P188l3o471 783,715 20,701 171,012 4,S30 67v649 71,196 00149377 81S,304 27o316 16,688 4#811 62t761 68,10712P875 659o844 17,950 l3v163 3,713 5SP237 62,34712t965 757,869 22,209 15,420 4v855 SIP853 74,646l3o010 825,385 25,186 17,566 7,111 51,841 81,46510,742 9019974 249792 14PO88 6,932 S1,249 78olll10,222 19073,490 24,286 1SP669 7,421 62,838 67,14012,436 1,032,892 16,864 17#058 St463 55,694 57v0158t987 321,168 11,493 4,414 3,269 9,326 3792216,490 2089806 6,886 2-,399 11219 11,137 7P9307,063 294~691 9P871 4019 3*615 9,722 14,15 4129478 406,793 28,960 5,986 49535 16,509 26t4133o238 673,024 15,036 4,148 6t498 17,731 29,6084,660 6179126 249408 12061 6,403 529794 IP60469290 69,SS9 -17,318 - * S13 2VO42 -9t6014#312 839694 * 59464 6,004 319227 -18,675

Page 175: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICIT# BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE : FUEL OIL DEALERS 598 3

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXESPAID PAID PAYROLL LESS DEFICI T

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

195719581959196019611962i963196419651966196719681969 - - - -1970 - - - -1971 - - - -1972 - - - -1973 - - - -i974 - - - -197S - - - -

1976 - - - -1977 4P627 670P833 80227 9,472 39343 20,657 39P46219?8 3,630 610*708 8s360 7,732 20955 24t796 24p2681979 39294 843P962 8P897 8,72S 3o482 34t294 41j9991980 S,416 lt299,366 19PO35 11,350 6,260 29PS85 58v1181981 6PS73 1*488,725 18,734 13,136 8o810 21,290 46,8181982 6,096 1,501,143 219362 26,S56 1S,604 48,490 67,6031983 2PS23 1,600#902 5,363 11P037 17,926 28oS6219!4 3,093 388,208 4,620 * 624 3v907 12PS19

Page 176: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES1 BUSINESS RECEIPTS9

SELECTED DEDUCTIONS* AND NET INCOME LESS DEFICIT, BY INDUSTRY* 1957-198 4

INDUSTRY NAME AND CODE : LIQUIFIED PETROLEUM GAS (BOTTLED GAS) DEALERS 5984

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 - - - -i958 - - - -1959 - - - - -1960 - - - - -1961 - - - - -1962 - - - - -1963 - - - - -1964 - -1965 - - - -1966 - - - -1967 - - - -1968 - - - -1969 - - -1970 - - - - - - -1971 - - - - - - -1972 - - - - - - -1973 - - - - - - -1974 - -1975 - -1976 - -1977 IP383 225,384 5150s S*651 1,017 17PS93 18)lso1978 10198 70P608 1,843 993 432 2P73S 3v7S91979 11212 1191SS6 22182 2059 9S4 6,S84 10,71319so 19089 136,725 1,304 2t367 1,345 3,411 4,8411981 1,617 226tS99 4o7SS * 1192S * 985 15,179 10451982 A 289813 * 172 * 1P631 * 99 * S31 * S021983 313 213P743 * 293 * 130 * 566 9,70719 eff A A A A A A

Page 177: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOX SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOK

ALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED OEDUCTIONSo AND NET INCOME LESS DEFICITo BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : FLORISTS 5992

lEA R

19571958195919601961196219631964196529661967196819691970197119721973197419751976197719781979198019011982198319elf

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT(ii (2) (3) (4) (5) (6) (7 )

150103 29lo72 117,440 317,65S 9,106209863 485,IS3 13,49818,989 452,613 -

19,341 S03,468 15,01916,2S8 381,364 12,18819,564 S29,084 15,33118,896 Sl3o085 14,33620,079 511,295 14998419,214 602,479 14,903'22,509 681,961 18,30 622,200 7369934 18,02 918,273 667,135 16,279 16t72521,006 772,123 19,518 21081518,464 776,588 20,540 24,45920,078 904,205 23t852 M067220029 9559571 . 25024 25,81822,509 907,240 23,710 27j59028,170 1P1929971 30,667 35,71231,146 1,315,630 32,002 36,62833p982 1#459t337 449329 4~,26327,682 1,361,199 43,925 45~44833,344 1,464,117 40,923 45,82033,024 1,169P607 33,022 33o34630,397 29173,350 489-919 71,S6731o874 1,673tSOO 47,431 SS,16534,488 29158,649 64,40430,013 2P0969096 60,260

- 31,129- 35,829- 42,513- 43,333- 48,025- 41,671- 52,049- 53P886

77,580 43s28787jS70 67,63492o880 72,7981001301 77~60 0

5,075 890294 77,5075*954 1111059 79P9955,844 111,984 75,7507,386 13SP173 79,5159,347 147,078 86,9669,232 131,503 48,50 814,404 179,420 88P32112,619 187P459 98,21319,231 201*506 75,84719,425 178,628 91o940179724 201,684 6S,97816,128 133,663 32,28328s197 321,882 144t88318,866 204,576 44#19839,960 260,860 67,11832,903 332,596 38,677

Page 178: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SDI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS9

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT9 BY INDUSTRY9 1957-1984

. INDUSTRY NAME AND CODE : CIGAR STORES AND STANDS 5993

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONtY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

195719581959 - - - - -1960 - - - - -1961 - - - - -1962 - - - - -1963 - -1964 - -196 5196 61967 39893 114,951 1,670 3,053 1050391968 11902 91t750 423 - - 4,147 810551969 21501 122,633 11010 1,973 204 SP963 1491961970 29850 150,430 19254 2,S49 47 6t633 15,5951971 2,768 lq8,650 553 1 A A 6,593 is,1351972 1,932 739929 814 lt530 A A 9,3801973 3oO53 105,602 1,433 1,937 A 2P703 l4t0511974 29924 145,214 1,134 2t045 A A 9,4921975 3,199 159P649 741 955 A sposs 169891.976 29562 214,697 11151 3,612 352 11,727 15,406L977 1,163 74,271 704 . 1,162 * 124 * 2,104 4P647!978 2*407 221,302 1,420 21759 * 938 * 5p940 30,689L979 4*270 .4709991 10,574 13t825 7,324 25,014 20090L980 4o359 268,515 2,555 792S9 * 21109 13,356 18,735L981 3,497 327,938 2o136 129202 * 6P665 * 9v764 35,317L982 634 143~816 * 33. 693 492 * 220 * 99025L983 A 190555 * 97 - 4 * 767 * 1#234L984 A A A A A A

Page 179: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

$01 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOK

ALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS9

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRYv 1957-198 4

YEA R

195719581959196019611962196319641965196619671968196919701971197219731974197519761977197819791980198 1

.198219831984

INDUSTRY NAME AND CODE : NEWS DEALERS AND NEWSSTANDS 5994

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN TH6USANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

179106 333*387 - - 37,16716,148 267,332 39120 - - 33,105139775 297POO3 3,746 - - - 34s294

13P75S 286,927 - - - - 309082209292 4109087 6PZ17 - - - 46v497

22,868 416PS42 S9781 - - - 49*570

19*534 388,811 5,348 - - - 459530

26086 446*065 6t561 - - - 569134

26,083 5120006 7~060 - - 33,021 62,72120,888 540P911 6,332 - - 27PO31 62,090

12,926 2029192 2,306 - - SP,971 21,29 4

4t347 152,898 1P236 - - 6#922 l5t683

So603 180,308 965 Ip324 183 99987 19,326

3,938 193,894 11088 21496 209 12,180 17PS57

3PZ48 171,597 1,044 1:,451 263 7,701 l7t353

.4,813 199,414 10896 2,760 292 16,350 34,805

4,100 340,812 29707 61118 1, 1!43 28,S66 36,782

79143 497,075 5v806 4,422 2o234 29PI26 37,1767s936 627,083 12,180 9,484 3,629 53,644 40,46 2

l6t218 673t947 11,S26 7,078 7,507 44,766 52ol!6

20,263 1,318,748 13P406 20,547 2*875 131,040 148o658

16P234 737~599 14,402 - * 4,883 * 46v159 709772

21,817 IP122,069 32#383 * 4s939 * 541t135 5SP826

Page 180: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT~ BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : OTHER MISCELLANEOUS RETAIL STORES 5996

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

1957195819591960196119521963196419651966196719681969197019711972197319741975197619771978197919801981198219331984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES .PAID P&ID PAYROLL LESS DEFICIT

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

98t953 298629262 520501 - - - 230t213109,601 3,370,883 s9ls9l - - 286,275120,199 3s721,510 69,139 - - 296,6S7 32SPlSS147PO91 4tD74,072 739426 - - 316,968 324,4251079322 3,620,S95 69,739 - - 257,668 291105s114v535 3032,316 71,278 - - 326PI64 358,828115v560 3,873#735 65090 63,010 21,724 301021 3SS~132122o761 4,000sS88 75,377 66,169 29,057 338,726 343,409136o962 4t493t838 79P568 77,940 32P629 3829667 347,S9666,511 IP771P889 31,521 29,767 10,57S 161,178 159,1966Ss57O 2,053,483 41,98S 33PZ48 14025 174P856 188~831719710 2,345032 41~S14 46,OS3 13P876 175,460 24308176PO86 2p260P004 43#766 329639 149723 155,179 232,63776P664 2#274,742 38,288 37,641 18,289 169,489 189t861679146 2P164t170 48t326 45tS76 21,062 154,828 225907986,782 29757,356 59009 43,507 28P266 169t261 225,50262,372 29749p891 57,338 34,455 22,860 185,973 196,33772t396 3*705,969 57o608 59,850 45,967 138t7ll 106,42937,138 2POO8,305 38,765 27,240 55,344 90,386 95025291,140 3,455,768 108,710 67,338 81,507 237o48S 192012955078 29852,128 920290 - 44,692 244,479 205,29385,224 3,24SPI32 82*684 47*936 145PI29 177olSE

Page 181: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT9 BY INDUSTRY9 1957-198 4

INDUSTRY NAME AND CODE : RETAIL TRADE NOT ALLOCABLE S997

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 203s197 5,873#43 11953 2091500 SP127041 9692941959 178#456 50205)222 11OP4951960 1399164 3,540970 31961 131,190 3,583P373 70v4951962 110,382 3p485;179 69,7211963 13,851 27SP976 SP6941961f l7j842 254PO21 4,9231965 13,321 22SP084 4,2241966 13)185 243p294 518291967 21PI25 646P947 13,7021958 199238 507,521 11,1721969 ISP296 433P407 13,6301970 2OP682 515076 815992971 19,354 560s216 1197441972 22,824 577tO76 11,5641973 26,318 1,045,169 2OP9501974 24,767 749,482 10,8181975 15,206 344p772 OP4861976 22,390 440,643 7,7271977 28,763 830,831 16,2161978 25,413 865,234 12~2691979 33,820 11191,888 33,88519813 34,832 1,28S,575 2508991981 21,718 791,862 21,8421952 46,866 1,531,049 52,9001983 36,008 1,708,204 S2,4561984 20,190 422,646 24,902

426t616414,552395,695271,492258#711242t62516,899

- 3OP0476,703 l8v067150253 27P45343,371 42*83736,927 48,366

7~827 3,433 31,762 29~821 ul9,946 3,197 28,780 3094678,303 4*057 41,353 38,86 811,633 silol 41o609 38,60221,453 7,866 71,841 80s02313,134 6,164 429145 33,0454,S66 29134 10,631 26#5666,600 3P281 23t329 42t2O914,151 6,109 45,211 73,44911,496 7,666 5lv507 28~157222151 14,806 62,007 123,20018,399 11,662 1222850 140s61079249 9,411 52,640 96,21629t434 49,904 92,677 11,291

249923 41,151 176,77479230 3,715 32,684

Page 182: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSv

SELECTEO*DEDUCTIOHS* AND NET INCOME LESS DEFICIT# BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : WHOLESALE AND RETAIL TRADE NOT ALLOCABLE 5999

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 71t087 4tl32,30 01958 72,108 4#4909779 67,1961959 156,720 7,1389696 144,4181960 90,498 4PS63p229 -

1961 50,73S 39SO89148 56,3S21962 54,697 3PS84PO83 58t7871963 tiOv954 2*6S7,S28 439S431964 38t488 2P478P481 42,192196S 34,496 1,496PS79 25,1561966 19,768 1#265s65O 18,1821967 36t477 IP80OP769 33PSS41968 18,S72 964,363 14,5631969 27,2S2 67S#849 13P8331970 281602 6459649 10~9621971 31s802 A A1972 4SP789 IP698#40S 24P2301973 66PO42 2,S06PS59 41,5431974 61P688 1*9951818 42PS821975 91,636 2PS35,420 49,6411976 90t507 2p294PI14 43*4701977 9Sjl96 3v400v476 67,2471978 100s744 4o207P416 78t9211979 1549238 5s753p327 131PS231980 131,063 SP815023 115s4231981 106,365 S#383P352 128~6761962 86,403 3o113,733 124,4751983 117,088 5tS23,025 128,3331984 143#757 SPS839426 195,052

- 244,059- 2q79944- 490P686- 280,056- 195o75 2

1950910167,960150,70 3

138j832 122,12081139636 61,71 7143,990 137t11080s992 70,741

10042 4PI48 37,446 74~7378~668 3#793 319633 61,749A A A 77,515

26,248 10#842 121~189 172,75938,30S l9p8ll 157,117 270,701309036 150998 90,938 201s30437,079 19,673 139P763 274,30926*874 13P772 97,620 339o169459841 23P850 187097 333,28659,438 35v230 243P927 468,36885,994 52#840 315t366 637,81868,220 63019 385t687 560,18063085 87,831 307t688 435958663,604 92,951 240,685 248,92 2

- 67vl55 358,779 548,32095,765 245,151 652,863

Page 183: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : BANKING AND MISCELLANEOUS FINANCE 600 0

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES .PAID PAID PAYROLL LESS DEFICIT

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

195719581959 -1960 -1961 -1962 -1963 945 10,455 6SI1964 19557 IS,072 1,0421965 IP286 17,SSS 1,0941966 19176 13,373 S131967 629 17,765 3111968 656 290990 4191969 972 22,490 5741970 lt232 29922S 52S1971 A 36,368 4281972 796 210290 3641973 933 25,914 192471974 IP190 38P993 9091975 11598 107o524 192621976 1,637 29,468 1,2431977 1,374 74P175 1225S1978 1,582 84s4ll 192951979 2,823 194 ;09

' 81,543

1980 19060 94,350' 7681981 6P665 292048 10,516i982 91501 230,986 10,0041983 2SP709 191359401 50,2391984 24,734 880,152 49,429

29843-1912 6

11022 3,9521)528 515352,615 6s278

- - 2t243 3,838209 19584 1,373 4,811203 21281 ils2s 7,199A 2,770 A 8VI28295 2P681 A 5,471434 29945 3,162 8t170

1,023 2,24S 52091 10,105926 3,045 6,211 12t482694 1OP716 * 965 -1,172798 6,563 15,297 6,867616 7,130 51899 17t793554 6,198 2,651 32,741651 38s168 2,804 15942 9EP776 60,910 l8j765 .-27)8891*752 59,752 6,759 39PS40- 32,101 16,128 185,22 1

36,053 369459 151t849

Page 184: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITt BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : CREDIT AGENCIES OTHER THAN BANKS 6100

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

EAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

957 - - -758 6,229 121,469 2,544 189816959 6,032 94,418 2,642 - 25,031?60 51895 94P451 - - - 34,319?61 5052 88,358 19537 - - - 18,477?62 5#242 82,989 3002 - - - 24,264?63 51125 88,754 2,527 - - - 29,71S?64 S0921 118t661 3,10S - - - 33o682?65 7,709 97*SS6 2,646 - - 8,265 35o593?66 69189 81*161 20990 - - 79120 13,319?67 S936S 81,746 IPS07 - - 7,374 24#256?68 4,886 89,669 2~669 - - 89487 19,442?69 6,118 97#S61 3,810 2o788 101SI2 9#828 21 197?70 51859 84,776 2#508 1,974 109813 7,325 IS:291 00?71 5,807 126,109 3,144 A 110811 10,621 31,129?72 6,796 114,796 2o656 29142 14,469 8,874 41t984?73 4,800 979744 1,S06 1,617 11P685 14,740 16,27S?74 S,329 118,429 11919 1,667 18,313 10,799 21,281?75 3v996 128,4SO 2,111 IP227 13,042 109603 2018til?76 8,107 208045 4,193 3t449 18,949 31,854 S4,149?77 S,663 128,812 4,OSS 2,337 13,S01 12,931 30,617?78 3,916 116,254 1,572 919 18,72S 7,072 41,028?79 4#3S6 131,493 3,057 1,269 l7s728 7,138 34,082?80 3P647 103*671 3,531 19059 15s884 9,984 22t194?81 2,440 98,218 2P657 974 69846 7,128 12,806?52 5,535 29S,723 10,086 4,582 16,834 S3o730 36,738?83 4,SS7 3819053 4004 7,774 1,178 89,151?84 6,291 372,092 30,134 8,625 109802 102,486

Page 185: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRYo 1957-198 4

YEAR

INDUSTRY NAME AND CODE : SECURITY BROKERS AND DEALERS, EXCEPT UNDERWRITING SYNDICATES 6210

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST MET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 9,523 IS0007 - - 449713

1955 12,110 574,664 4,897 - - 439365

1959 13*414 180v640 3P974 - - - 69tS58

1960 l4o530 560,147 - - - 57,693

1961 21#654 914,427 lOt72S - - - 88,719

1962 19,507 361v908 6,40S - - - 69,7S7

1963 189438 377,7SO 6,098 - - - 7S9444

1964 169S86 294,786 6,680 - - - 84,267

196S 13,084 367,003 3P750 - - 9,362 75r426

1966 16,39S 493,946 13,008 - - 15,408 98P933

1967 16x3S9 319,315 6v655 - - 12,237 80,4kS1968 19m560 69SPOSS 6o166 - - IS,645 105*0311969 20,016 466*9S3 S,744 2,242 6*708 11,209 84,894

1970 19,420 312,750 6,77S 2,764 17P889 27,906 sits2z1971 l7s132 318PO25 4o887 2o287 A 12,554 619413

1972 16,098 404,684 6,114 292is 13911S 12,383 69,6741973 15,029 349,897 8s208 2o483 8,697 1OP078 90,0771974 11,S17 497,539 4,449 3,321 12,081 309040 63,216

197S 10tS88 2S2,816 6,170 2t118 10s688 5,974 68,6S9

1976 9048 431,689 3,112 1,878 10,467 S,297 100,S47

1977 9,306 2t266,994 6 481 3,691 16,S76 19,020 S9,391

1978 11,164 19637,493 7:711 3*624 20,493 lo's2o 44,8181979 15015S 774,510 14,083 7,749 27,8SS 8,508 169P430

1980 19,264 1,592,359 10,390 8,439 49,872 6,624 184,288

1981 16,3SS 1,49S,452 30036 2,60S S2,466 17,256 237,6811952 209308 924003 279898 21012 47,716 30*210 91,72119S3 16,601 19047,636 28,143 - 87,457 S,266 73,9011984 36,453 IP217,590 S3o149 110,418 26,272 417,743

Page 186: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSs

SELECTE.0 DEDUCTIONSt AND NET INCOME LESS DEFICITo BY INDUSTRYP 1957-198 4

INDUSTRY NAME AND CODE : COMMODITY CONTRACT BROKERS, EXCHANGESt AND SERYICES 6299

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

.957 - - - - -958 - - - - -.959 - - - - -960 - - - - -961 - - - - -.962 - - -.963 - - -.964

- - -.965 6,927 301,400 11916 6,307 34*236966 52892 147,S78 21205 6PI35 30#490967 7P213 97,798 39262 82700 34PO71968 .6,484 150,774 11992 6PI18 40o364.969 5,348 102,833 2,774 1,767 1,897 8t278 15,919 00970 6j242 141,881 2,436 867 11355 91002 21,421971 9PO83 146s089 3#066 1,472 6,315 A 40,079972 7,642 180,827 4s208 1,085 7s366 3,863 34,208973 119365 293,796 3,291 1P629 11~276 39115 53,620974 8t852 2582445 3,258 IP983 16,318 llo579 38,362975 8"810 294,914 16,612 15#-459 22,601 10,769 56,711976 89893 364,003 6,115 2v186 8,782 12,662 72,202977 91290 510,360 5,274 2,916 28,693 6,641 109,297978 9,814 733,441 6P980 IP741 19,057 8,313 90,343979 12,376 930,203 21,48S 3,502 31,085 16,206 97,497980 13P849 1,0709906 12~546 4,535 409523 17,626 145,483981 15,191 1,252,076 23,876 3t412 61,903 26,131 184,521982 2Op9S4 2,6589181 20,984 3#4SS 83,827 35,237 131,489983 23,062 1,216,519 72,511 81,631 28,029 3419312984 23,031 IP058077 24PZ75 67P630 36PS52 222,790

Page 187: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOK

ALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIOHS9 AND MET INCOME LESS 0EFICITp BY INOUSTRYp 1957-1984

INOUSTRY NAME AND CODE : INSURANCE AGENTSo BROKERSP AND SERVICES 641 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

1957195819591960196i196219631961119651966196719681969197019711972197319741975197619771978197919001981198219831984

NUMBER OFBU51NESSE S

(1 )

142,054149,466153,150162t4OO168,501168o355168P376183t512181,245183,392178,391179PI25175,879190,750191047194,209196009203,603218,125213,776226,359Z1911952179533238o817241t697264,56927Sv540289,175

BUSINESSRECEIPTS DEPRECIATION

(2) (3 )

1,513,389IP620,3631,57SPS081,758,2001*824tlS21,810,6671,878P3052tl38,lSS2P414,7672,397,9892p475,3102*SS3,9752s8O2,7652,937,9203t264,7273tSS9,1333,669,7843t845,2244,364p486SoO33,846SP430P706SP487,24159800,6S26PS07,0987,IS1,9418#S21,8288,289939Sl0s544P250

56,50355,60 2

60,1916lo24561,91762,34S62,22864,04061v1345901896303165,46766,18969o10874o48779,71682,76696,95 1

112,555106,849134,44016ltSOS233,1223449575436,663436tO73

TAXES PAID(4 )

23,60622, 83625,72628,50432,77734,77438,48342,30948,00251 , 30960,3S265,01664,38080,109

INTERESTPAI D

22,67124,68928)92626P87036,73242,10245,83250,061S59071S2s60366v283

,100#260160,4S4204,226178,037196,814

NET INCOMEPAYROLL LESS DEFICIT(6) (7 )

223,851250,307247t497207,165247,290235,903254,138267,210304,102306,964357PS92377,204398,863430,127548,141560#876651,425694,465772,811647,215

536)109644,842650,303*691 o 508729,646746,070762,926893~59 8

1,008,7291,037,0981,063,8331,121,2541,190,7801,244,5601,386,093IPS21,274It612,8401,586,5381,814,4212s187,91721519,31921391,11029416,6842t660,4432,814,4812,973,0713o046,1613,452,318

Page 188: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONSo AND NET INCOME LESS DEFICIT, BY INDUSTRYt 1957-1984

INDUSTRY NAME AND CODE : REAL ESTATE OPERATORS AND LESSORS OF BUILDINGS 6511

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

1957195819S91960196119621963196"t19651966196719681969297019711972197319741975197619771978197919801981198219831981

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

92oS14 470P450 880985 - 59,50099t8O6 652o672 84o474 - - 12S,487103v882 510,566 - - - 104,87876t749 4979336 65,50S - - - 89t79451t038 333,085 71#252 - - - 26,99922,4S1 213~525 44,089 - - - -3,89S23 ;571 301PS16 549313 - - - 24t31623t816 362,3S2 73,476 - - 25PS96 34,68719~095 293,498 76,134 - - 16018 7,22714,070 282,S93 7SP982 - - 23t726 -15P871189213 437919S 81,811 - - 26s938 S,797 0017,897 412,474 81t960 489709 85*791 24P414 -1,50317,705 442,627 88,827 Slv174 100,479 27,972 -2Oo83721*438 532,736 1129648 70,500 134,044 30t494 -32,12223,469 561,053 110,336 71,929 138P811 37t143 -43,62629PS65 592P172 118,406 60,251 137P803 39,102 -7,3002SP317 856,507 166,406 96,611 237,409 43,619 -4So49129P684 905,811 184P630 102#681 247#980 499110 -48PB7529,116 1,017,344 198,650 114,844 280,070 61,361 -57,08929,487 1#10SP493 189,587 96t494 282,000 51,692 -33,29828V219 993,468 225,226 97tO69 287,789 38PS28 -64ol2525,032 106S,S66 200,425 79t372 290,209 62P724 -27,99127,734 lv074,088 178tO2O 77P407 276t431 729824 -4,28116PS32 791o696 134,380 60P049 217P228 520152 -12,413214#749 1,337,935 157P250 66P957 162,187 101,494 46,33131*467 19141s871 109,369 208 .03 21,229 63,57616P638 712,572 147,79S 133,426 50,6S8 -80,668

Page 189: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITo BY INDUSTRYt 1957-1984

INDUSTRY NAME AND CODE : LESSORS OF REAL PROPERTY, OTHER THAN BUILDINGS 652 0

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

19572958

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT(1) (3) (4) (s) (6) (7 )

1959196019611962 - - - -1963 63,367 197,379 31*858 - 55,08s1964 81,271 298,722 509001 - - - 6399721965 76,668 250,737 36,522 - - 3,940 71t6001966 105,499 288o665 40,274 - - 2,491 8798161967 73*011 116PS26 l4t771 - - 690 40,0821968 19,669 41,393 6,661 - - 1,053 8,206 ~_41969 13,766 24P766 5,682 4,128 4,358 122 5,272 001970 220450 53#016 7,079 10,638 80281 1,485 3t798 t-41971 24t251 55,335 169S36 109105 A 2iS13 -11,1931972 57020 141P904 37010 29,613 239079 S,662 -1097021973 6ZP221 - 150,592 42,845 389224 17039 4~187 -16P1731974 44t560 102,427 34,667 l6vS07 19,079 6,878 -310631975 34,817 82,868 27,9SOO 18,398 249394 7,084 -34t5241976 41,065 lS7t776 32,033 2S9309 Zls415 10,301 -3,3431977 35,373 112,881 38,381 239864 32*540 51290 -49t8591978 S0#6S4 277,232 49,906 31,844 30,923 6,039 _21P2321979 53,283 2269656 52,501 32o604 62*205 7,834 -23,2901980 56,057 344,091 73,689 40s563 97,218 12,451 -27o5451981 4,331 136P216 15,942 1,834 13*806 12,304 13,8471982 16*214 178P738 33,089 12,973 23,081 42,34S 22,8481983 118S2 13St7SI 46,164 - 30o897 14,937 -P.,8791984 4v996 112,246 28,542 14.9,351 1,493 6,250

Page 190: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS#

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE : REAL ESTATE ASENTSo BROKERS, AND MANAGERS 6S31

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

1957195819591960196119621963196419651966196719681969197019711972197319741975197619771978197919801951198219831984

NUMBER OFBUSINESSES

(1 )

237*325108t718118*569142o487143P694169#37S17SP805182P441185PS691919490208pliz2169613237#9742S7#90S281919S3259171384,3654059232405#2124SIP8095479811626s641702,27S662,499588*240S48993253St960572,759

BUSINESSRECEIPTS DEPRECIATION

(2) (3 )

3,000,925738,728

11062,0091,079,8901,17795611,302,952lv458,7941,555,34219692,2751,741,25711991,9692,261,78920550,96329669,5233,441,8164,107,2464,902,93149720,4834t943,16179041s8308,475,4289,709,6S 7

10,799,4359,813,79310,315,2489,630,S1812,10S,46714,S469S38

42*17750,14 1

60P40564942471939074,94477,51879,13878,64983,08492,21 11079162123P403133,542167,654174,3481759320254,431247,465329P798409#550413,741621,142686,lS7914,811899#632

TAXES PAID(4 )

42,59S42,63057,70158,46876P86071,96783t254

129,700117,203107,37913St9181220411699692139,193

INTERESTPAID(5 )

7699701199816104#47214SP4491SO,4371889734248PS16257t665259,379376o689437,97870S*886713,349679t636661 v 375

PAYROLL(6 )

58,13561,34068,7SO87,93588,47484,89S97,882

116o175143,557132,668151o626217,569160,753194,354284t6122389836352,035360,810471,935460,426

MET INCOMELESS DEFICI T

(7 )

643,957284 .p4603989962386t742428P915517,885592P731617,554663,220658,189782*70993SP914

1017PO27987PS65

1,31OP6391,713,3761,956 ;3671,73196801,75OP0082,728#2663p436973939904t8314,186,3043,.440,9852,680,4622,468P9154,023,3545,1509915

Page 191: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIONS* AND NET INCOME LESS DEFICIT9 BY INDUSTRYs 1957-1984

YEA R

195719531959196019611962196319641965196619671963196919 7 0197119721973!9741975197619771978197919501981198219831984

INDUSTRY NAME AND CODE : TITLE ABSTRACT COMPANIES 654 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTERE~T NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL. LESS DEFICIT

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

1,923 22,060 e70 7,625 6t248

2,706 33,003 675 - - 6,282 l4t629 001*546 26,565 725 630 526 51929 9,256 cn19718 259169 434 442 112 7,162 11,83529771 30PS08 983 366 A A 11~9071,940 39,772 678 509 A 7,193 2090032,244 34,893 381 532 A 4,974 21011522181 26t223 705 391 A A 15,14611891 45,278 A A A A llt23319662 44plOO 545 * 308 56e * 3,868 26,66 43*443 55,163 ItI76 704 * 89 8,111 29,0262,226 26,619 ISO 429 * 37 * 3,050 15sS91

21151 4SP277 794 * 678 576 * 2)570 25,760

3o499 60,445 10108 628 1#349 * 3,025 37,2563,187 73,639 3,15S 999 1,318 * 4018 34P629

20181 68*945 6P476 IsS14 S,161 8,776 31,S394,518 2SO298 * 156 68 * 1P221 12,896

3p830 67,736 * 208 302 * 11122 41o591

Page 192: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

$01 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT9 BY INDUSTRY, . 1957-1984

YEA R

1957195819S91960196119621963196419651966196719681969197019711972197319741975197619771978197919eo1981198219831984

INDUSTRY NAME AND CODE : SUBDIVIDERS AND DEVELOPERS, EXCEPT CEMETERIES 65S2

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

30o601 2,118,516 21,780 - 154,92112.,425 368,672 7o987 - - 44t79516,919 799,855 - - - - 77P498109722 373,822 8,139 - - - 40P33017P319 724,561 13089 - - - 70,64419,266 814,17S 13P761 - - - 91188515,763 779,144 129127 - - - 84,75.915,847 lt074,733 18,637 - 1019851 73P249l2v42S 580,482 23,9S4 - 36,229 38t7564,219 162t224 8470 - 60062 4,3766,410 209,920 6,312 - - 10,080 15 :551 00SP343 148066 5,377 3,101 13,431 7oS79 17 249 (0\8v690 233t267 10,396 7o921 210890 17*614 2OP7967o694 272,482 7o335 8P460 30PS81 A 33,9687,592 364,699 99509 9,803 34,307 IBP978 43PO6 9lOo676 63S,715 l4t488 13,644 61,797 28,770 34,5878,566 461099 15,747 l3t851 86*060 31,91S -9,6788,721 S17,420 21,947 179177 90,589 27o367 -2004110,075 599,057 ls'595 1S,057 609197 10,779 3792717,507 721,776 17,000 l5o814 62,327 22,344 83,234

11,870 11*002,124 22,614 l8v143 79v466 34P439 8SP235109088 864,377 21,193 150558 98,330 33,913 3701 881199 S30,435 is $is 12P473 78,013 107058 4,9633,919 297,089 13:363 7#018 82*377 100255 -37PI283,138 .27St873 llo433 8P381 69v197 8tS64 -38p3844,S25 187t633 ISPS29 44tS68 13,208 _12059A A A A A A

Page 193: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIONSo AND MET INCOME LESS DEFICIT9 BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE : CEMETERY SUBDIVIDERS AND DEVELOPERS 655 3

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - - - -1958 - - - - -1959 - - - - -1960 - - - - -1961 -1962 -196 319641965 - - -1966 - - -1967 - - -1968 - - -1969 - - -1970 - -

1971 - - - -1972 1#837 1714gi 108 82 A A 6,6071973 833 6*129 201 96 A A ZP6901974 730 17,228 438 A A A 199681975 876 ZIP461 A A A A 802051976 * S96 24POS3 * 444 * 877 46,2 2P479 4P9951977 * 687 6,923 * 292 * 208 1,4~k - * 790

1978 1,490 1511S2 * 750 * 139 * 894 * 980 S,8021979 S75 8,843 * 458 * 473 * 514 * 9 -2961980 1*616 8,535 * 558 * 392 ZP388 * 315 -2881981 * 852 81151 IP906 9 11 3p9651982 * 6S1 * 9,777 * 79 17 205 * 130 4,93219S3 A * 11992 * 48 - 8 * 336 110501984 A A A A A A

Page 194: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED'DEDUCTIONSt AND NET INCOME LESS DEFICITs BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE : COMBINED REAL ESTATE# INSURANCEs LOANS* AND LAW OFFICES 6611

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

1957 36,254 391,688 - 147,5841958 36,658 462,618 18,739 15798191959 439599 472s757 219666 190,6581960 36~796 490,862 164P7901961 34#977 399,486 17,722 15293161962 41,838 556,122 26~663 182~8421963 32P338 428,339 17,141 174,7801964 32o428 607tSO9 18,806 177,1461965 27o292 443t976 179657 - 45s005 149o9601966 34P389 5S0,581 2S,177 - 48*330 174,0731967 32P636 507*225 15*683 - 489538 173v4121968 35#544 S50,722 17077 - - 48,954 189,7101969 22,179 480,430 16,028 6,750 14,008 38,372 15800521970 26#452 S73,087 18,787 8,724 200209 50,04S 172v1391971 21,058 491,278 17;318 8~108 22,302 45,436 154,7791972 23P466 559s573 159408 8,309 l7v358 49,S83 190,4851973 20v945 541,859 169313 8,310 19,526 37,537 185,8161974 21o693 625,089 14,321 7,559 15,536 44~730 196,6171975 19,588 473,658 14o681 7,588 l9t840 34,185 123,6331976 209775 3SOo443 11,290 5,865 10,121 23,342 126,6091977 189661 43IP496 14,252 5,417 13,362 29,260 169o1301978 169682 478,162 159744 8,066 269924 25,026 143,9851979 129079 31S,688 9,610 4v417 15,384 22t316 123t6901980 12P725 330,998 8P131 6 ;298 13,954 189073 135,7051961 8v056 242,269 10,441 2,833 16,987 17,139 7497471989 9P433 198,839 119883 lol6l 10,,480 4t6O3 36P2391983 69483 133,182 12,376 28s446 189410 17P1741954 4,247 117,640 7t46S 19,655 3s908 15,290

Page 195: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT, BY IHDUSTRY~ 1957-1984

INDUSTRY MAKE AND CODE : HOTELS 701 2

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICI T

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

19S7 144,600 IP250087 -1958 14ZP826 lt230#690 1900601959 1340803 19359PS97 177PS021960 179089 3460981961 169493 339*679 27,0781962 12,728 263*819 20,1821963 14,991 323018 27P2531964 14,902 3919002 32,8391965 12,352 325,275 27,1241966 12P266 222,884 21,9951967 11925S 358026 36,2991968 11P062 291PI04 22,6181969 91842 307*554 22ts881970 6079 252PS70 22,0301971 8,085 270)756 25olV1972 6PS44 262p637 22,2461973 6,927 250~554 22,5921974 5,606 21s,518 2190161975 6*7S9 21OP757 21,78S1976 6,046 312,869 28,8211977 So751 238,481 21,8091970 4,464 315,644 22,1511979 4,416 362,230 34P1961950 3042 399,968 27o7O419!!l 3P755 518,343 50,9401?02 2*778 406,302 3IP4341983 2,644 202,107 24,8781984 IP633 301,694 47t378

124,931- 110,940- 140j148- 16P652- 15,048

12,51289854

- Sv36859,305 16*15640,903 13,35386,520 -22267o686 llt10 4

lSt725 119420 57,883 13,83316,104 1OP477 53,293 4P61316,717 9,604 48,522 A15,942 15P263 54,759 A1S,662 l3o216 49,974 7P64322toso 14P355 37,852 -IltS60l8v367 16,942 39,472 -8t92422,084 28t410 62,331 -7915419~SV 149610 42,779 32514,899 .20,124 58,484 7,8SS22,97S 40*724 79s678 3P85116,420 19,446 789626 15P107Ilt633 4St663 94009 -7t88615069 36,301 113,569 -43,733

- 2S,710 42,552 -36,01344,138 39,722 -68P619

Page 196: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITP BY INDUSTRY* 1957-198 4

INDUSTRY NAME AND CODE! MOTELS, MOTOR HOTELSP AND TOURIST COURTS 701 3

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

195719581959 - - -1960 469136 640,919 - - - 44,8711961 37,787 509P714 105,893 - - - 39,00.91962 40s265 633,066 121,582 - - - 56o4871963 37t142 6559580 2080804 - - - 540031964 3S,S62 647t650 121,634 - - - 42,9801965 36057 603,141 108,569 - - 73,632 59,0741966 37o699 685,934 127,669 - - 92P308 660801967 39005 8379666 1449786 - - 108#318 83PO931968 40,910 872,449 141s289 - - 115,271 81,9141969 35,aga 857,276 142PO98 63,157 75,928 125,157 73 :1041970 36,438 888,888 IS0029 63P272 77s318 124068 55 454

CD

1971 35,100 939,928 1459814 72j~882 86PIC3 130,836 SS,7291972 419608 1,262,32S 186,526 899836 1109034 1809830 840251973 37,349 ltl24#007 170,908 84P048 104P452 1619402 63,7541974 42,186 1#214063 1909777 92,058 124*644 16SP870 27*996197S 389840 1,407o655 205,605 98,696 158,042 200022 32,6081976 35v120 1,784,379 2269928 135*357 202,835 288o657 82P9821977 3SP432 1,590,620 214,064 104P660 167003 209,656 106,7971978 34ol48 1,7069172 227,763 113P943 212013 239PO65 82,3501979 34,2S9 1,843,359 250,102 li4,811 2349172 2552621 47,2611980 31s777 IP9079682 239,522 112P913 219#651 235#498 126,2021981 249832 1,698t262 252,818 96P399 225PS37 227P949 -179672ige2 239082 1,730,582 305,654 106P773 274,097 209,955 -71,72219!3 19,784 2,281095 367,715 323,839 381,889 -13t1161994 23&728 2,504082 413,823 358,818 2809582 -6,53S

Page 197: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTSP

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-198 4

INDUSTRY NAME AND CODE : ROOMING AND BOARDING HOUSES 7021

(ALL FIGU RES ARE ESTIMATES BASED ON SAMPLES-MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

1957195819S9196019611962196319641965196619671968196919701971197210319741975197619771978197919801981198219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

3St,487 -

66009 436,7S3 59109268#4S7 399p8SS S6P86S

41,09641#26130,571

4,SSO 1683,20S 139498 50919 61182 2SPOO8 lloS13109676 166o464 16#311 11,466 11,619 l4o468 22,19 39,739 107,'43S 9,697 S,754 S9956 7,143 16*1987,678 126,647 lOi666 79950 Ilt325 8,984 17P4046,860 208,912 M68S 6,301 l5o854 169489 6,7646085 76,108 9,828 39845 8P937 8j697 -215887,57S 148,066 10,031 - 14,673 9,872 28,SS34,764 95,241 lIP673 29P762 4~689 -44,065

Page 198: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS#

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT, BY IHDUSTRY9 1957-1984

INDUSTRY NAME AND CODE : SPORTING AND RECREATIONAL CAMPS 7032

.(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEA R

1957195819591960196119621963196419651966196719681969197019711972197319741975197619771978197919801951198219831994

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

7PS16 127x718 18~864 7 :PS66 Sv755 l2t736 -4P1438,971 153t696 21,891 MP426 99016 15,924 -615065P'438 108070 14P854 510910 4PS76 79916 -3,4574,707 84,132 15,396 5~257 St146 10,038 -6,136.39316 97t410 12,033 3,763 6*850 81181 -3p6466,156 139,542 17,122 7P426 7*769 14#374 -2s3735,456 89p2oo 13,614 3~P856 7PI18 8,357 -llv34969169 191t655 249385 69718 13,807 7,310 -17PS421P749 156,233 11PS73 2,375 8PS95 10,754 4,8414p773 231,169 24t942 69740 26P203 7p514 -1797903t449 449415 14,158 1,361 18#447 3,803 -25PS607s553 132,764 13P146 - 5s534 15,647 -299945,549 293,907 43t889 21v488 48,583 -16s681

Page 199: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

YEAR

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES : BUSINESS RECEIPTS,

SELECTED DEOUCTIONS9 AND NET INCOME LESS DEFICIT, BY INDUSTRYt 1957-1984

INDUSTRY NAME AND CODE : TRAILERING PARKS AND CAMPSITES FOR TRAHSIE'NTS 703 3

.(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195919601961196219,1319;,.196519661967 24,533 282,889 44,96 91968 31P88S 38SPOlE 6997251969 35t870 486,112 76sO93 30s226 35,2701970 339440 S36,074 82,268 35,714 4494091971 35t598 519063 99,100 39t319 44,9701972 18,489 273,456 53)109 23,388 37s2451973 14,227 182,912 34o395 12t709 18,3091974 13,507 187,779 42,753 13,744 22o594197S 13,934 3189946 52,883 25,230 29,4991976 l4t512 257*113 43,781 18,878 33P3581977 150420 356*923 53,674 22,572 350941978 l2p3Sl 370,222 62,259 23,854 39,6201979 149566 38906S 61,946 22080 41 3,2111980 13t644 183,356 43,916 14,590 23s6541951 11,790 492,069 72,762 17P994 SO#8411992 ISV991 471,320 97,430 26,684 67P3651993 5,934 22ep247 749538 - 35,9611954 5,390 z8otS08 85*203 73,350

19,725 24,30130,756 21P296389532 21#08040,969 31,59339PS04 A129172 14,90 24,731 1899799,196 7,85417051 20,16512,164 16s470ISP625 37t99321t203 28,74S19P212 3799966055 -32,11919,026 -17,29017034 -43t84 059341 -469521

14,235 -46*697

Page 200: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES! BUSINESS RECEIPTS9

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT9 BY INDUSTRY9 19S7-1984

INDUSTRY NAME AND CODE : ORGANIZATIONAL HOTELS AND LOOSING HOUSES ON A MEMBERSHIP BASIS 704 1

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957195819591960196119621963 72,923 493,137 70,979 - - 41vS76'1964 69,946 481,757 73,812 - - 39t2641965 64,6SO 458,490 70,027 - - 36t816 34,3381966 59062 526,3S7 75,894 - - 46,211 56,9271967 31004 2069158 29,264 - - 19,422 22,0391968 26P207 162,436 2OP069 - - 1OP791 23,7641969 28,633 161,364 19,284 12,206 6*934 1S,650 812S91970 19,462 141P356 IS,719 11,376 St469 90880 19,1851971 23,099 1809130 19,726 11,406 10,110 179486 A1972 17*694 129o367 16P364 12,343 9,872 16P360 2,4061973 11,880 132t493 16,344 8IS91 7P784 14,23S 4,4001974 12,778 91,277 10#484 6,325 4,399 6,274 7081975 16,484 266090 23p8SI 17,620 12,893 IIv997 19,9811976 13979S IS2,507 18,090 9,852 12,945 13,347 -6SO1977 * 444 * S,179 * 1,203 * S88 * 1,809 * 268 0 -8181978 19076 * 29,340 * 3,655 1,646 * Iv4SI 39S2S * 498041979 * 21 * 1,369 17S 7 8 * ISO * 268 * -7231980 * 29 329 18 9 S 29 -2

1981 709 * 29P307 * 2,854 25S * 614 * 362 * 1,4511982 IPS86 * 61,142 * 2*888 IP437 * 520 * 161 * 19,0451983 1,139 * SP475 * 653 * 390 * 188 * -2,5971984 11117 * 13,832 * 2,267 21128 2,785 * -6,598

Page 201: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES ; BUSINESS RECEIPTS,

SELECTED DEDUCTIONS9 AND MET INCOME LESS DEFICITs BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE : COIN-OPERATED LAUNDRIES AND DRY CLEANING 7Z1 5

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN TNOUSANOS OF DOLLARS )

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - -1958 - - -19S9 - - -1960 - - -1961 - - - -1962 - - - -1963 - - - -1964 - - - -196 51966 - - - -1967 309671 459o683 72#262 52,729 63,9571968 31IS28 450,295 69,802 - - 44oO82 73v8091969 33,104 391o917 65s183 11,132 13,610 3SP889 42,9431970 28090S 476,761 74,444 13,193 16,703 S9046 S4t2SO1971 29,894 53SP384 7SP144 14,882 16,198 73,227 47,2881972 31,858 S24,11S 80v084 17,264 18,740 63t671 45,1841973 31,897 5269807 85,700 l5v170 16,9S4 47t298 38s3641974 289879 472,996 77,825 13,727 16o647 S3,415 17,227197S 32,446 6379084 939396 17,067 2So943 70,464 49,5891976 27~683 423,815 S8,619 1S,140 16,S28 37,114 18,9071977 26,060 618t2SS 79,371 18,404 20,07S 60,520 41,7041978 24t187 623,90S 66,490 199274 23,268 85,836 4S,8931979 28tS22 698,348 9S,839 18,417 ZSo383 63t74S 24,26119eo 20,183 576,648 76,46S 11,686 26o718 49,199 3S,7121981 17,662 538,S74 6S,827 10t772 25,187 63,302 17,1311982 l8oS39 1,0909715 109,283 23,877 389S25 120,660 110,6601983 2SsOS6 1P207s114 129,828 - 42,808 1229826 78tS771984 24P196 1,2639396 171,727 S9,022 1649780 70,218

Page 202: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

501 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS#

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT9 BY INDUSTRY# 1957-1984

INDUSTRY NAME AND CODE: OTHER LAUNDRY, CLEANING9 AND GARMENT SERVICES 7219

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 71,546 1072045 - 174,4651958 81s792 1,177,076 75v393 - - 183,7201959 77,887 111321011 79,338 - - - 162P4731960 87~839 1,215,633 - - - - 178,5681961 83t765 lt270,677 109,966 - - - 172P8001962 859318 10382,893 130o615 - - - 175,2341963 900950 l,q37p765 133,718 - - - 185,878i964 83,999 1*524,829 134,294 - - - 217,300i965 86oSO6 1,475,620 126,948 - - 353,715 227,4591966 92,961 1,635,969 131s549 - - 389o664 28SP0891967 66,108 1,293,134 70,644 - - 393o733 237)7991963 67o273 1,373,169 72,870 - - 395~459 244m5171969 68,418 1,399,325 68,173 40,664 17PS43 410,168 237,321 ON1970 60,976 1,367,896 75,363 41,409 18040 401s873 222,6141971 57,311 1,236,404 70,379 39v812 17050 351,849 200,3051972 63t8O6 1,284,8SI 81,217 44,268 18,647 328,494 201v1621973 59,43S 1,245,206 76,936 38,670 20,154 293t788 184,9801974 53,966 19111062 59o926 39PS23 14,569 311o544 15790931975 52P283o 1,117,266 57,832 39P425 l6t934 303029 165#6111976 48,657 1,36S,896 69,072 41,979 18,303 358,207 214,9341977 53,513 19677,916 74,956 522091 24,340 370,450 289,4841978 59,810 1,796,7k8 94,697 54,431 31,031 386,609 335t3661979 57,141 IP930047 120,312 S2,074 37,993 419,943 340,4951980 47t858 1#792,584 113,303 53*854 38,559 363t450 296,S541981 459220 1,940,368 1209902 47,263 46,456 332,772 328,9861982 439224 IP441,722 91,594 3SP908 21#494 271,747 26390151963 33,801 1#5689453 liot222 29,095 303,780 248,0781984 379936 lt8959724 1179277 34,128 349,048 183*510

Page 203: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

$01 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS*

SELECTED DEDUCTIONS# AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: PHOTOGRAPHIC STUDIOS, PORTRAIT 7221

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 22t261 203,046 - 43,0291958 220258 263908S l4t733 - - 40,9821959 220929 278tl6S l4o920 - - - 4999111960 26PO31 246tS76 - - - - 45,9021961 26P751 30SP994 14,340 - - - 51,7601962 27PO19 31S,724 lSo350 - - - 66,3061963 31,724 3299083 169320 - - - 64,4121964 29,076 318,006 16,382 - - - 76,6501965 25#888 337t319 l4t673 - - 459860 67,S441966 29m316 347PSIS l8s700 - - 45062 87t3551967 30*663 3459808 18)726 - - 39,866 86PO631968 3SP353 402p76S 23,241 - - 43,921 82,2191969 37t157 4249780 22PS76 6P838 3,249 36,283 92,4291970 40P948 433P441 2IP883 89115 2t978 34,753 79,179

1971 40,810 404,314 22,064 79369 2,894 32PI13 73t4611972 38t294 501,181 29j873 10#534 6,838 50t3lS 89,4421973 28#163 28SP355 18,594 7o404 3,280 29,321 48t2951974 33P298 496o741 27t2ll Ilo831 S,144 51,216 82P6361975 329265 463,107 25,874 11,451 5t490 61,858 50,2411976 369325 4569522 27P206 lopIll 4,396 39,055 5592901977 46PS83 568,607 35,8S7 8,980 89720 41,252 64t7221978 48*187 651t974 419159 13,253 6ol42 62,467 95,6471979 S6)590 937P673 599537 17,842 119446 103,510 155,6021950 61,759 754,327 55#274 15,086 13,925 62,130 98P219198i 789244 19255,970 91,108 25,288 41,165 146,640 98,6261982 759720 904P619 SOP675 10,385 17,306 23,012 57,4311983 78,042 19302,106 119t812 - 28,796 25,274 141~30019841 83j277 1,578PI73 143,577 19,241 92,941 73025

Page 204: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: 'BUSINESS RECEIPTSo

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT9 BY INDUSTRY# 1957-1984

INDUSTRY NAME AND CODE: BEAUTY SHOPS 7231

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

1957195819591960196119621963196419651966196719681969197019711972197319741975197619771978197919801981195219831984

HUMBER OFBUSINESSES

(1)

2389271243,959259,474264P317276#587298,737310,OS33159340313,343322949021IP300206,57S196,187215,9762109946213,326217,8052189660225,409230,053241P266242,056237,8332S2,68821793262239771239,53124S,467

BUSINESSRECEIPTS DEPRECIATION

(2) (3)

1*37ls3471,38495491,543o3831,6000SE10743o2261,906PI831,914,129210520822,132,5752,37994041,706,5971,637,3531,664,3441,96lo8ll1,873*9971,954,1402,109,7142,315r3242 486 P1762,707PS663,15SvO613,016,4363,47SP3343,590,98S3,598,7733022sl8l4,607,9675,159,875

44P400489252

S3,13063,11661,86066,36468t13973,10159,035S6,297S9119070,24864,84673,22370,49872,42588,04692,020

104,438108076112,3911149715130,630158,211182,112262,406

TAXES PAID(4)

44tS2354#459S3,26760068369,23672PE3582,09086,259

101950591S920

104,86796,368979707

110,017

INTERESTPAID(5)

91582llv14511,49813,034l4tS9616,22420j16323,1063209928,79432,29938,49747s11849,58357s93176s985

NET INCOMEPAYROLL LESS DEFICIT

(6) (7)

590o318648,711S07,519480j123504,988627,964582m844587P82664SP802678,235684o160778,422910*413795,782940o799868,154854,37S9539543

100594771027,980

513,302516l8295809266S96072632,99468493856869820729,701'744o457818,850446,723440,40.5437,9S3459,3494640375049390SS4t762622,619625t632692,151829sO77821)913903,170975,969797oS7S844,S16

1,01S,17710120,081

Page 205: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSo AND NET INCOME LESS DEFICITs BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE: BARBER SHOPS 7241

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

195719581959196019611962196319641965196619671968196919701971197219731974197519761977197811?791980198119821983198it

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

126s292 857PI29121,392 858,4881289242 950,743123,4S2 830o69011SIS92 798,27S1089097 737t810114,S49 82810so990005 829,22691,820 811,18386907S 764P89576,095 738,073800281 962t67871,932 731,11778,793 946,61371s990 1#219009866,183 919s484659000 104201073,957 1#134,494

18,473 176,171 440,66115,714 - - 201,285 4219686l8s365 16090 3#103 2149995 471117419,443 13,872 3,727 141#773 421,89919,591 169229 3,644 140o230 399935419,423 15,175 3t849 12603S 36S,11721,459 17t241 3,38S 11OP441 42406418,107 17,615 3,285 121§898 414,249loOS98 16,542 394S7 111,383 402,331149426 16,02S 3*385 110,253 387j898IS,480 l2o412 Zs886 82PE49 392,25320,514 20,097 S1751 138P431 473t74714,882 149601 4,650 769212 401,S142OP697 17001 7P46S 101~623 493,66227,SS1 17,313 OP660 201IS98 S23j87115,737 2slies 5,503 143oO49 41S999924)082 * 594S5 * 177*246 403,93226028 * 4s750 * 125o443 500o695

Page 206: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI.SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS9 AND MET INCOME LESS DEFICIT, BY INDUSTRYP 1957-2984

INDUSTRY NAME AND CODE: SHOE REPAIR SHOPS AND HAT CLEANING SHOPS 7251

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

(1) (2) 13) (4) (5) (6) (7)

1957195819591960 250958 187o4391961 25,269 168,3331962 22P498 ISS,8482963 25,314 181,43S196q 24038 184o93S1965 2OP131 14396741966 199soo 153t7461967 17,982 172,6181968 19,33S 199,8561969 18,748 159#4221970 19PO36 19S91061971 l7s199 193~9881972 16,596 21OPS361973 13,274 209PO28197et 11,408 IS8,7121975 14,S3S 19994082976 13,261 23498061977 111IS2 136t1671978 10,235 193o64S1979 lls763 278,6081980 21,423 317s80S1981 12*9S7 320,6621982 9,629 22694481953 * 59196 47#5861984 * 8,43S 292s123

3,5453s4394,9465,1413,282494985~855494914,3094o9363s632509023s8714,0486o5573,8983t4266,S887,26489970

11,21171029* 1626,963

ZP8933,541399984,1764P6023,062397855,2775,7084t2957,3465181151989

519618- 48o115- 47087- 52t701- 49x910

IS080 42t26414,295 53,08018,861 57,55726,611 68,796

538 199980 49,46711109 24,523 59o364itlio 24,880 60,1261,046 289434 64,613

951 279809 51s2402,033 16,796 51,7841,043 l6tS66 51,493lv418 33#327 77P201

514 11,777 39,6481,377 19,351 62~5332o649 45,018 78,1643,915 309153 84,3184,880 63t626 68~495

624 l6s885 58,872518 * 37 * 189674

lo686 33PS41 * 67,315

Page 207: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: FUNERAL SERVICE AND CREMATORIES 7261

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 15P739 471*275 - 9901951958 149765 398,518 339279 - 87tilo1959 14P395 498,442 40P794 - - 104v5381960 13,971 5q2,196 - - - - 109o6561961 15*135 543,118 429089 - - - 11099031962 14*009 524s012 40,760 - - - 112t42l1963 14,294 560,774 40t786 - - - 123,6771964 13,049 582,960 44~697 - - - 12495911965 13,491 563,600 43t877 - - 60s8OO 123t2411966 12067 591,999 46,556 - - 60,163 122,3331967 13,540 602,057 45,882 - - 64,337 14SoS461968 13tS44 638,028 4BP359 - - 60t892 isoteso t1i1969 14030 715,767 51,268 21#697 14090 72,607 154 658 CD1970 14,335 823,831 s2t360 24P394 14,213 939902 177:1531971 12,445 684,174 4SP637 l9v030 11,374 69023 158PI411972 12,534 699,086 45,941 21)242 11,312 72,584 155,8801973 13,264 770,760 46*419 23,252 15,553 81~666 180*7861974 11,014 780,289 49,849 21054 13,196 63009 183tOll197S 10,027 611,633 39t677 18P783 16,629 58,067 115o8161976 12P343 7069800 40o976 21,743 15,145 66P962 14291851977 100219 821068 52poos 20#959 24,162 68,278 161P8901978 l0m464 874,161 58,073 23t124 22,913 69j657 177P4081979 13,107 916,S08 51,631 26v152 24,607 82,651 207P8371980 9P897 841,428 43*514 22,36S 21o609 88,193 177,9291981 SP296 723033 28,665 14,534 l8t939 74,002 151t6461982 11~280 732040 31P108 17P859 22,775 67,133 138,4871983 79262 270,959 91905 3,130 30,463 73,1461984 59971 568,861 21,13S 159407 31o468 66P571

Page 208: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSs

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INOUSTRYs 1957-1984

INDUSTRY NAME AND CODE: MISCELLANEOUS PERSONAL SERVICES 7299

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

1957195819591960196i19621963196419651966196719681969197019711972197319741975197619771978197919801951195219831981,

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

94,57S 4199676 - - 140,57470)644 3141401 109166 - - 100#910

70t8ll 347#001 109146 - - 110,41147,819 121,049 - - - - 46936454,694 1679359 6,553 - - - 60,264539394 1990802 7,171 - - - 629407

50t956 125t246 49840 - - - 55,667

56,562 153,760 5,857 - - - 60~759

55,117 1669720 7,626 - - 19046 64o433

66,483 209,059 7,741 - - 21,73S Slo294

52,444 167,660 7,287 - - 28#734 64,371

55,469 147,284 6,350 - - 15,806 62,975

47,584 144s512 5,906 2097 734 18,885 53t4O2

52,390 170,037 9,631 3t144 628 16043 65o388

52,195 202P072 A 3,563 19514 28,290 70,08397t935 285,013 16,230 4#339 39173 18,135 111,536

113,036 391,062 20,367 7089 4,683 51,862 129#032

1S1,366 510,400 26,966 9#lS3 8,539 57074 155,201

146,451 551,120 23PI44 12*346 7,094 66,907 1979767

198,282 713)112 30,517 15;179 109148 76,160 260o649

214,222 948,008 44,499 19~S30 17,267 99,592 319,30S

260,012 11209,082 679840 27,012 369033 171,248 360,652

241,639 ItO32,646 58,234 21t445 26974S 140,831 310,686

254,099 1,179,908 65t122 189641 26,599 101,858 403,451251P302 1*642,452 108,366 24099 S3,343 146s621 41S,327323P904 2s235,7S7 141,716 36P635 86P242 279,818 597,34839qt6SS 3~332,578 203,577 69,608 503,884 814,256446vS12 3#113,824 259,906 124,728 2439847 751,069

Page 209: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY# 1957-1984

INDUSTRY NAME AND CODE: ADVERTISING 7310

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 11062 320,869 S3#0351958 13079 288j972 S,494 S2*45519S9 19,636 487PS90 90381 - 69#6051960 15~569 397t534 - - - - 64P36S1961 18,061 367,912 110283 - - - 64PS862962 1SPI04 332PS33 7,106 - - - 62o5241963 15,461 366,91S 7,770 - - - 63,261196,+

16,332 350,030 7,691 - - - 72s9S71965 14,231 446t396 7o354 - - 37P662 70#0501966 18o78S 472,563 13,946 - - 4SP084 96j-4121967 17,208 497,258 12,751 - - 48ol57 87#3871968 17,771 437,347 7P871 - - 329574 80PS871969 17,092 419,94S 6~6SS 3#308 1,074 33,028 7117081970 l7v578 478o48Z 5#831 3*100 2,053 26,958 89.44t1971 19,229 494,849 8o577 3t824 ESI18 A 96ol621972 21,624 556,374 lIP926 4,673 3,630 46*499 94,.4241973 19,682 651,598 99681 59342 2,266 40)828 939465197ei 23,438 610,797 101051 4o649 3,164 43*031 101#0571975 23,092 533p395 9,786 39990 1,332 34P478 12496601976 27,859 768t474 209372 7PO34 3s525 S3$219 148,9561977 26,823 7S5,831 14~553 11,S93 3,417 98s279 152P932197a 32,924 821,756 19,571 5,342 7,670 48P604 165#0751979 33,S4S 1,292,366 280102 13P984 91512 87o496 173,2521980 29,977 1,284~214 32t973 8s721 221229 86~555 i69,5201951 41,869 1#474,696 30t734 91357 SP634 35,760 117,0971952 58,713 lo844,593 73,473 14,144 26070 122,819 446)2881983 67,137 2,127,698 96,607 - 22,092 51,209 5S7v406195ff 65,457 2tMPOSI 106,375 30,219 8Oo624 564,901

Page 210: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS#

SELECTED DEDUCTIONS# AND NET INCOME LESS DEFICIT# BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: SERVICES TO BUILDINGS 7340

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST MET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957195819591960 27,905 219,284 - - - 66t727

1961 28,878 187,962 8,884 - - - 609648

1962 34,352 326t248 119024 - - - 74,906

1963 36,202 274,525 12,718 - - - 87,034

196~4 39,649 381,041 13,847 - - - 94t716

1965 43,048 321,133 1S,300 - 849976 9191424

1966 50*024 475,242 17,732 - 127o455 141,337

1967 50,654 391,854 14P27S - 969418 139#738

1968 sslill 462t286 16,692 - 136,194 140

1969 53,186 S37,360 22,2S7 120898 4#040 141,324 160:909909

1970 63,331 619,607 24,480 14~809 39695 180,408 1789564

1971 61,949 605,672 259544 14,999 4,454 177,743 181,582

1972 71P943 719,937 33,124 16,943 5,384 19S9146 207,014

1973 77,885 853,166 30,333 26,08S 7,613 245,948 240,089

1974 81,468 878,347 29P944 19,152 79638 221,185 2599137

1975 87,969 920,066 32,839 18,136 7,956 2309681 319,751

1976 100,021 1,0899345 37,679 28,239 11,775 304,920 336t433

1977 10lo492 1,251,71S 43,279 32,865 119530 315,423 402,401

1978 113,168 1,361,52S 53,295 29,248 7,774 307s183 4SO,081

1979 137t741 1,688,596 65,851 34,265 18,693 325,908 559,915

1980 1429752 1,560,106 67P328 32,095 16016 307,782 478,470

1981 136,259 1,748t648 81,476 22,827 36P294 269,569 550m745

1982 160,755 2,375t568 129j262 47,819 48,676 580,552 533t436

1983 153,128 2,631)218 1359457 - 22,149 390,S52 646,279

19511 197j656 2,719s538 115l363 23,543 5709563 727,273

Page 211: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOX SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT* BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE: COMPUTER AND DATA PROCESSING SERYICES 7370

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

195719se195919601961196219631964

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

196519661967196819691970 Ln

19711972 1OP027 104,336 3o301 lo227 514 16P810 37o6341973 6~212 62,055 2,064 78S 311 51881 28j671197ei 11)017 105,316 2*24S 19038 723 ISt348 4698551975 91411 134,106 S~775 996 19985 18,441 33s8811976 18,047 224,535 1096SS 3,853 39586 19PS86 86,6081977 169369 297,598 29s215 3,737 3,129 32,647 82sl461978 22,870 336,482 34P333 3,723 5,573 23,002 9S,0271979 220451 417,626 3S,749 21,308 8ol23 31P166 184,2SO1980 30,927 S221011 39,204 5,403 lOt573 369763 190,8851981 31,973 627,761 57PS26 7,262 19,005 25,703 187,06811982 46,638 684,701 116,043 14,872 249134 46j388 134,8851993 69,080 1,648,835 150t776 - 25,230 133S192 313,7061984 $4,662 2,01S,187 152004 36,8SS 581340 494,302

Page 212: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICITo BY INOUSTRYs 1957-1984

INDUSTRY NAME AND CODE: MANAGEMENT, CONSULTING, AND PUBLIC RELATIONS 7392

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

195719581959195019611962.9631964196519561967196819691970197119721973197419751976197719781979198019811952198319811f

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

61,65772s16477P44984010

102o124101,706lls'991136#568148,740161,40518997132060131258b43S28Ot940327pl98'405,005466,626488t896

S890229 13,6SS 4S939S 2629160703,287 181010 - 72o517 292,1587679096 24*9S5 8sS06 8#837 5102so 3109606760,3S6 19o624 6,752 10,825 S99792 344,097935,210 24,470 7,742 A S91918 414,704973018 26p9SS 8,300 12,418 66o510 466t162

1*263,716 39028 90SO2 17,108 73,2SS S77,294lt4SOPS63 41,20S 10,330 17,634 81IS22 66990061P609P317 37p273 1OP013 18,492 130,366 7489636109181111 Sl)133 2Oo322 201989 126,208 904j6292,323p261 63,4S8 19~S42 2S,792 133,440 1,234,8392p686,319 70,437 26064 43,543 173,160 1928SO8954,100#117 114,644 29tO93 73,514 179,622 1,870t7464PS43t875 lssls99 34,SS3 71,798 162,238 2,0419179S#722s295 264s29S 48#637 ISO,380 279,61S 2,328,6476,746p898 441,106 47tS90 184,681 ZS0v926 3,03S,8118P31S,924 614,392 18001S2 418,SO1 3p6S8,4401009980842 657P234 3439118 956,959 4s622#767

Page 213: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS9

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: EQUIPMENT RENTAL AND LEASING 7394

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

HUMBER Of BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571951, - - - - - - -19591960196 11962 - - - - - . - -1963196419bs1966 -1967 -1968 - - - - CD1969 - - - -1970 - - - -1971 - - - -

1972 14,602 343,240 69,145 11o713 13t495 45s992 35s3691973 209363 466oS23 97,206 14P674 19,395 829649 3ZP2631974 199375 405,111 99t652 llo704 1!0,049 40m438 34991819?5 24,123 5679266 175,808 23,,305 46,439 68,194 690351976 24,325 S97,039 151P348 26,064 37P396 72,275 150041977 27,717 799,337 207t373 25,872 67,269 1049220 22,3321978 25o466 787,127 239,836 24,460 73o493 69,373 53,7951979 38068 13517,459 369P926 46,518 129,401 174,074 -1,0421980 3S,356 1*109,371 3729065 289762 1409219 77t233 -43o6O61981 39,868 1,477,539 413t280 34,134 174,859 118,233 -128,4431982 52,406 19638,873 573,49S 279399 211,294 100,534 -IS192871983 S2,986 IP832,498 66SP144 - 165,000 131o826 -89t4481984 46,622 li850,686 5810255 20S,896 992218 -1299596

Page 214: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SO! SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT* BY INDUSTRY# 1957-1984

INDUSTRY NAME AND CODE: OTHER BUSINESS SERVICES 7398

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

Y E AR

19571955195919601961196219631964196519661967196819691970.9711972197319741975197619771978197919801981198219831984

NUMBER OFBUSINESSES

(1)

123,519127t380197,556163,956171s3611177~415183t86S194,844201,502193,936158,038159,567IS8,343183,699193,434214,753255,838271,034268,724289,577295,639283,508326,462345,8653211IS2479,537582,260572,844

BUSINESSRECEIPTS DEPRECIATION

(2) (3)

1)078,610IJ122,9822,106,12711581,8861)532,489lv704,2241 p 712 508iteollooo1,831)5542,012,476ls701,4981,639)5871,869,1691,890,7251,907,6802,076,8062,643p8733,046,2112,966,1083,306s6S94,4370674,288,6055,142,0995,SOO,7098s011,074

11,285,338IS,qR4,202IS~317,022

57o471102,855

67,36180,68675,10385,73694,706

101,753125997094s75597,S32

106,332107,533

72,46794,592

101,005104o708110,296130s921140,469186t896212,148372v7565599148722,824876,494

TAXES PAID(4)

43,25440P38540P62140o67644,58656,34652,55652,74859,84472,82298,763$7,889105t476174,331

INTERESTPAID(5)

19,3SS23,04722,54220,51723t13623,40725t40030j79139t42044,25570,33670s875123s378288s478307,162254,997

PAYROLL(6)

333,285401,063305,288368,183380,299386,894350~400284,947352t276531,275434,878396,678595,2335689800708s193620,298897,243

1,556v5432,274,032ls828,125

NET INCOMELESS DEFICIT

(7)

340)976339t365504#408391,129399,696443,223493t103556,088585,096S57~S14432,327417#32745Oj253467,0A8496P604603tZ2274SP704774048818J803992,728

1P145*10219169o6581 p 4 17 p 6 1 1lt445,4951#599P41710420632*27211562j2lOp8l6

Page 215: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

YEAR

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSt

SELECTED DEDUCTIONS* AND NET INCOME LESS DEFICIT* BY INDUSTRY# 1957-1984

INDUSTRY NAME AND CODE; AUTOMOTIVE RENTAL AND LEASINGs WITHOUT DRIVERS 7510

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - -1958 - -1959 - -1960 - -1961 - -i962 - -1963 - -1964 - -1965 - -19661967 - -1968 - -1969 - -1970 - -1971 - -1972 IIPS57 158PI25 44P958 8~991 9)608 1OP833 A1973 9,172 174P617 46,924 8~535 9,827 13,943 6,9151971i 10m354 193,968 53,148 7,878 12,825 12,066 -2,4721975 111192 186,1#35 47,005 7#389 12,785 lIP677 7,4101976 129081 323p328 1011019 9~824 24,646 7,729 1902881977 13,643 330,056 74P244 13,233 21,629 181041 31P4561978 9,507 218,918 64,235 7o972 16P822 11,220 7,3021979 12,590 38OP743 102,065 15P942 36,070 13,439 9,4931980 11P759 404,989 IIBP434 8,329 34;889 9t828 12,0191981 6,940 213,8S6 64,813 4,74S 26P406 8P163 -2o5271932 8258S 403,133 122,415 10,054 19,228 32,557 -18,6461953 6o525 518,832 149o329 - 3SP686 26P766 -39t6811984 A A A A A A

Page 216: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES* BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY IHOUSTRYt 1957-1984

INDUSTRY NAME AND CODE: AUTOMOBILE PARKING 7520

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

2957- -

- -

1958 4,856 57,120 959 - 11,0741959 S,623 66,803 935 - - 17s,3921960 50171 86,396 - - - - 160301961 4,829 67,603 1,729 - - - A.1962 51316 70,119 1,547 - - - l4tl6S1963 4,600 52,183 61s - - - 13,9321964 4,105 87,900 4PI18 - - - 12,9531965 4,797 85,079 es? - - 14,799 16,S011966 4,237 83,032 3,684 - - 15*708 14P6291967 4,475 72,733 999 - - 11,916 14P2891968 50458 95,511 2,400 - - 17t262 1212921969 21662 9S,789 1,506 2P273 662 17,384 14,8991970 2,771 62#278 570 21189 574 139231 11,664.1971 4,131 A lo154 A A A A197e 2,479 81,241 999 3087 856 l7s621 12,0321973 2tS24 51,648 19123 4,025 894 9,3S7 15,3451974 2P745 75o656 864 4s705 A 14,223 ls468197S 3,471 72,817 ls451 Ss447 4sl32 119190 2509201976 2t134 59o734 ls173 4*984 3o3e2 1115as 13,.1701977 2P519 118s605 21039 2,932 lob 23,030 27,1951978 2t547 109$38S 798 13,967 51818 20,880 15,6091979 1,776 87,358 874 3,654 921 13,535 13P3021980 2,962 102,927 846 3,488 11162 22,429 1805021981 1,945 73,443 2t277 21088 * 236 13,28S llt7841982 899 36,070 7,118 21061 2085 IOPS83 -4t7841983 38 2,054 725 - 464 22 55619811 A A A A A A

Page 217: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSo

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE: AUTOMOTIVE TOP AND BODY REPAIR SHOPS 7531

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958i959 - - - - - - -1960 - - - - - - -

1961 - - - - - - -

1962 - - - - - - -

1963 - - - - - - -

1964 - - - - - - -

1965 - -

i9661967 22t269 S72,OSS 14t3O6 133t6O5 106,1841968 27,427 694t384 15049 - - 1669994 104#2251969 28,828 821,439 2018S9 19,276 5,364 183v521 128,8841970 28,489 787,871 19,837 18,677 6,479 171P448 123PS471971 28isse 1,039,847 24,027 28,019 8s687 247413 138,3041972 33,483 1040,436 23,803 28,226 7,389 235,867 160 6301973 36o836 1,245,387 2S1990 3S,836 10,017 274,125 192:7601974 42,720 1159599si 39#677 4S,228 14,410 352,898 23SP3971975 38,2SS 1,828,847 44,291 580000 199594 442,612 216PS431976 34,S61 1,477,179 3BD708 39,287 21023 325,177 170s8961977 43,89S ls677o599 41033 47,171 18PO37 328,934 2300901978 44,244 1,831,748 S2~272 47t737 19~422 340,290 276o3521979 449047 1,881,398 S3~452 49o3SS 21,233 3449S32 224,0331?80 49,712 2,363,949 7S,822 S3,696 39,179 390,052 308P3101981 369383 11951IS25 S2,661 42083 27,418 3319275 225,9621982 33,086 940,091 41,472 22,657 179000 121,036 113#9741983 31,382 879,424 24,853 - 89979 88,484 171#3321984 42039 1,491,764 70,760 189300 96,276 2349430

Page 218: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSt

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITi BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: GENERAL AUTOMOTIVE REPAIR SHOPS 7538

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 114t1551958 104,5231959 95,8681960 113o7411961 115,9881962 121,5431963 127,01919614 126,6721965 112,7751966 113,4251967 79,2231968 76,4061969 72,5841970 72,6561971 87,5031972 86,8721973 87,94719 74 87,S101975 101,8031976 96,6571977 101,6361978 97,7851979 106,7311980 113o3481981 121,3551982 lqS994119S3 159,2971984 154,320

0

1,601,0841,593,587 49,72511820,528 41,88029OS7,498 -2,124,375 55,9032,316,611 57o9802,512,875 63,S052,642,226 66vS542,3309601 59,51121281,995 53,0971,656,416 44sl4lls7119344 46,9581,777,036 54,41S1,676,026 39t8461,858,249 49,3612,067,394 55tlsz21281,880 63,5662,461,SS9 73,3523,101,199 88,3523o301,528 SS,2033,701,006 99,7223,873,55S 115,4224,576o484 15111SE4,4329647 143,2066,3339098 1970686,886,860 258,3428039,019 350,0529,978t871 365,459

- 271s519- - 259~583- - 247tO46- - 289P979- - 299,227- - 341s503- - 341,806- - 386o713- 429P601 329,206- 367t828 351*067- 262,638 247s812

287,424 247,133419251 16,800 284#590 244,17640,084 lIP297 260,495 256,25744v163 13o474 263t680 294,470S11589 19,373 299,077 301,44163,526 17,670 362,901 336,99669078 21*603 395,628 331,39477,015 30s770 473P763 359,46787,545 33,744 5290012 422,610

100,907 43005 S69P747 S31,27S94t323 46,027 572,675 607,075106#28S 76t674 576#822 S72,128104,868 67,807 663,337 436,799IEOPZ18 94tS40 832#862 7149627169,703 79#758 998,860 603,593

133,116 ls058,892 761,820265,940 1#11S,732 843,320

Page 219: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

Y E A.R

19S7195819S91960196119621963196 41965196619671968196919?019711972197319741975197619771978197919801951198219831984

S01 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICIT, BY INDUSTRY, 2957-1984

INDUSTRY NAME AND CODE: AUTOMOTIYE REPAIR SHOPS NOT ELSEWHERE CLASSIFIED 7539

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

17tise 454,977 10,896 88,812 73,500139541 282,276 9#283

-43,904 54,895 Eli

16,087 q77,813 11,635 91845 3,365 90,269 78,19012,544 3S9,931 10,280 9o646 esa9l 65v907 SSPS2518,378 621,854 15~827 15;1399 5)570 110#688 109,29617,207 505026 130212 12,363 4#329 92,574 80,8111SP448 699,278 21,480 18,864 6,921 126t795 102,63316PIS8 590,462 16,091 14,032 4*767 1029525 91,34815s803 595,904 14,944 13,465 6,428 119,708 97,404219574 1,069,967 32,684 281031 11,510 171,934 149911122,034 960,864 22,833 26,773 9047 169*402 1~0,76618,410 903t318 23,498 l8t6f3l Ilo962 120017 172,60118t262 lol97,217 23,630 29§035 9,711 17SP441 172t44821)163 ls279tS46 37085 36,511 13,771 237,977 lq6p32413,473 607~102 249243 19#454 7t686 851859 111122714t284 803P230 329754 27,217 16#716 150s336 82o17920,985 859P433 37,830 - 8,790 16)817 152982127,070 1048j209 47,677 10,321 236,228 17SP726

Page 220: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS*

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICIT, BY INDUSTRY# 19S7-1984

INDUSTRY NAME AND CODE: AUTOMOTIVE SERVICESP NOT ELSEWHERE CLASSIFIED 7S40

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19571958195919601961196219631964i96519661967196819691970197119721973197111975197619771978197919301931198219831984

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

9s34? 82,114 l4s890 - 912009,338 138,174 15,166 - - l4s3447,416 117,070 - - - 12006311,320 22oless 23,086 - - 24P85012t286 165t461 18,998 - - - 2So35713t462 213,652 21064 - - - 28,699l3s132 174,894 23,479 - - - 23,710150912 256v252 29,315 - - S09OS9 44,07117t695 30S,808 40,389 - - S09888 S0,24421,701 331,693 S7,780 - - 57,274 44,92925,789 3499406 48,337 - - 54,748 49,96822p931 3799068 72,576 129911 13v396 53,S82 35~08522,66S 395,S88 75,332 15,712 16021 52,717 27,78S28P689 565,366 83,226 22,382 18,232 82,602 Sls49S17,379 412,288 3S,SS8 12,693 l0s269 68,190 45,45818,146 444t260 36,6S4 12P707 91129 71s363 39,ISS199217 437,726 33,S31 26o3SO 10,840 76,300 36,48317054 329,823 27,896 81091 11,2S3 33,144 39,395199534 509,496 3S,449 149276 18,493 66,S45 31,62Sl8t336 S62,248 42,693 IS,S46 18,9S6 72,639 62t65322t833 667,171 4S,763 17,730 17#944 980028 91,147219686 690,003 47,S37 20,034 290802 77,708 73t29625068 841o234 49,034 21~429 26063 94t573 96,S4032,278 IPS95,568 96t240 28,6S3 40,62S 151,128 114,44S33p8Sl 2j019P426 IS9,846 6lo687 71,941 399,188 109,76936,485 lj872ol57 148,398 4S,667 14SoSSO 182,32248t782 2,644,718 173,590 57,621 231,4S2 179ol9l

Page 221: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOK

ALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSoSELECTED DEDUCTIONSt AND NET INCOME LESS DEFICITs BY INDUSTRY, 1957-1984

YEAR

INDUSTRY NAME AND CODE! RADIO AND TELEVISION REPAIR SHOPS 7622

(ALL FIGURES ARE ESTIMATES'BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - -19ss - -1959 - - -

1960 - - - -

1961 - - - -

1962 - - - -

1963 - - - -

196ei - - - -

1965 - - - -

1966 -

1967 37PS81 346,060 l2t884 44,029 73,836

1968 409286 334,643 13,051 - 39,803 67,267

1969 40,297 443p939 15,262 8,321 48091 91~807

1970 40,698 416~604 13,336 8t248 39356 42o224 87077 Ln

1971 45s167 524,843 17PI44 109349 3P444 49,394 114s559

1972 40~310 477,668 14,190 10,269 3,389 53,006 105,571

1973 39,162 529,676 13,811 119096 2,368 48o417 118075

197"f 40o427 511,116 l6v478 11,451 39525 66t799 90,666

1975 42022 563*486 25,17S 13,243 4t362 559578 949717

1976 43,751 6349650 19,704 15,497 So297 69,114 110,148

1977 29,676 433,118 13,763 9,417 2,S48 50,318 79,067

1978 41,389 799t977 269018 21s997 6~932 84t298 1589803

1979 339491 5939767 282511 14~582 6o439 58,793 101,009

1980 27ol1l 632t468 23t754 13,544 7PS65 47,880 113)804

1981 309634 6119266 22t8os 14,876 10,912 23P831 131#861

1982 29,668 601,925 31P368 119622 lit9oo 45o360 74,450

1983 26007 459o940 24,919 - 8,998 * 137 lSlt775

1984 22,988 961s807 579061 16P498 79P214 136#613

Page 222: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSo AND NET INCOME LESS DEFICIT# BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE: ELECTRICAL REPAIR.SHOPS, EXCEPT RADIO AND TV 7628

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - - - - - -1958 - - - - - - -1959 - - - - - - -1960 - - - - - - -1961 - - - - - - -1962 - - - - - - -1963 - - - - - - -1964 - - - - - -1965 - - - - - -1966 - - - - - -1967 21o149 264,830 81193 - - 409437 56t8821968 24PS73 302t010 10082

-

- 32o270 750601969 23,812 311,795 9v816 5,066 Is266 339861 70P7601970 29#687 339t694 11,508 59951 29289 39P636 75,8361971 24#743 306v752 9~491 59816 1,547 39,772 71,4801972 27$222 301,011 9o576 5,887 2,146 33s849 62,3341973 37t620 520,613 15,395 12,969 3,412 70t799 106,3661974 31,369 454,321 16,646 9,127 3,604 33,950 101,4671975 31P891 518,305 17,989 10,639 39683 42*797 116,9191976 385,915 657,049 19,775 l2p712 4#583 66#478 141,3251977 31P976 586,909 16,442 l2s336 2,914 46#791 145t3931978 3S,382 785,461 23,171 12,584 4,819 67,993 170PSOB1979 33,735 854,345 29,061 16,879 15,375 82,142 170,9281980 39,413 1#265,360 32,395 26P294 17,471 137t132 254,0561981 23,894 585,565 19,712 69256 69619 64,527 108,8931982 21,900 574#633 279910 13,650 6tI57 32P814 8899411983 23P794 74Stl43 33,074 - 11,064 106,304 157P9361984 34s875P 1,129,362 51;195 10,357 99,094 168t728

Page 223: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICIT9 BY IHOUSTRY9 1957-1984

INDUSTRY NAME AND CODE: REUPHOLSTERY AND FURNITURE REPAIR 7641

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST MET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - -1958 - -1959 - -1960 - -1961 - -

1962 - -1963 - -1 96f, - -

1965 - -1966 - - - - -

1967 23,510 296,763 109082 57,392 56,4101968 229161 27lo472 81558 - 55,791 54)2101969 24,526 2952585 9PO83 5,405 2P410 47PI86 76,5541970 22,831 276*247 81918 5,570 1,787 49,112 58,5181971 29027 365jO83 91959 7,709 2o613 66,894 A1972 25,211 3S4p798 99214 8,798 21215 61,048 73,4921973 27,347 377,S95 llo878 9,465 4,423 76,166 73,2101974 30,581 421,890 13,657 11,301 3,146 62,146 89o3231975 32,469 566P770 16,849 14,511 49483 105,717 96,7891976 33,535 491P818 15,575 13,529 5,466 94,337 96v8501977 38s106 5669478 17,360 11,735 6,171 799248 135,484i978 39,155 682,410 23,007 16,574 11,167 109,621 139,5271979 37o992 539,030 21,262 91119 6,770 69,991 102,0561950 38,715 917,941 31,283 20,943 149771 155,302 l8op2s81981 29P995 S94,671 23o617 9,775 15,675 63,735 102j78419!!2 32,780 568,625 28,245 1OP026 17,328 61022 66,4011953 34,284 597,154 23,918 11,662 83,597 10S,374ige,i 42PI77 805,972 34,30S 17071 107,703 163,379

Page 224: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SDI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSm

SELECTED OEDUCTIONSt AND NET INCOME LESS DEFICITP BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: OTHER MISCELLANEOUS REPAIR SHOPS 7680

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 168,537 1,325,848 - - 327,4491958 174#003 1#414,218 60,147 - - 320,8991959 161,640 19219j707 45,Sll - - - 988,3891960 164,277 19333,171 - - - 29209951961 187,407 1,386,422 53v172 - - - 3M3941962 182,279 ls344#804 52,658 - - - 339,8771963 20OP878 lsS74*643 61,928 - - - 379,028196 4 19SP226 IPS69,567 60o952 - - - 37S,8101965 194t484 196439177 63041 - - 21OP407 40498451966 190t727 1#734oOO3 64,040 - - 222,724 456,4571967 9S9660 794,138 33,205 - - 94,942 242,8801968 101,178 1,031,609 43t229 - - 145,038 272p5O41969 104#513 1,077t822 42#925 2OP492 8,604 1299728 299,7241970 loss91l 19079,500 48080 25,080 99841 160,317 255s4981971 111,731 lt1759167 51,480 24tS43 11,602 145o780 286,0501972 1149676 11285985S SSIO05 26,650 109729 148,997 3260621973 123,696 1,364,12S 64,809 28,870 l3o364 166t140 330,465197-4 126PS06 ls77lo967 72P766 39V228 15,260 222066 400,3711975 131,524 1,91IP326 75o930 39t425 l2sS47 2639022 407*2331976 1439960 1,806,328 79,192 38,364 2OP186 192,850 421,6701977 145o527 2,198f295 99)773 40s943 26026 211,021 560,8831978 148,612 2,288,226 1000821 44,290 28j053 2389965 512,1921979 152,186 209901700 149,396 559418 48,123 386,S37 S9095531?80 161,690 3,308~757 150,137 52~142 51,404 303s015 708,2861961 127,794 218190205 143,585 53o104 569152 307,029 532,2571982 1699319 4,034~493 238#765 81,354 699602 409s897 620,5941983 162p397 4,188PO48 281)525 - 80,918 440o219 742,0391981~ 190,449 7050o265 418075 128,742 696o241 991v286

Page 225: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSs

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE: MOTION PICTURE AND VIDEOTAPE PRODUCTIONs DISTRIBUTION SERVICES 7812

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - - -

1958 9,705 30,232 21292 49915

1959 - - - -

1960 2,893 26,S82 - - 5,42S

1961 3,920 Slv673 29634 - 99739

1962 3,664 S9,107 21104 - 13t075

1963 3,386 62,94S 1,721 - 119S43

1964 3,720 64,432 1,738 - 8,728

1965 39320 41,233 2,223 5061 13,474

1966 4s727 82,861 4,232 11,877 Ilt43S

1967 4042 619900 2,759 6,909 l2t206

1968 6tD65 990801 4,768 8,663 21,639

1969 5,262 92,183 2,68S 19021 613 lIP206 8#947

1970 5097 66,154 4,417 502 468 5,S78 9,363 to

1971 5,488 A 3,169 A A A A

1972 8,441 94,914 4,837 802 467 ei'28s 16,686

1973 St961 64,844 7046 IP064 625 stole S1915

1974 79626 117~160 7,424 740 450 6t9O7 91809

1975 8#956 17S97O4 IS,030 19530 1,334 l4t290 22,859

1976 8,034 182,064 139S67 2,530 ItI40 21,781 ESP281

1977 11,78S 161,S22 29t189 11051 1,933 6P840 4t687

1978 12sS46 401,236 36PS44 4P228 4,000 26,201 49,871

1979 7,394 287,067 26,411 3,S19 21950 18#223 49778

1980 13,S46 242,905 29t793 3,9S4 49033 20,574 30,221

1981 llo719 196,264 26,006 1,710 3,2SO 5j236 3s183

1982 18,238 394,484 62,S92 49009 7,443 49,999 41v754

1983 IS,422 273,075 77j6OO - 79198 34,209 -349198

1984 24*476 7829113 Ills23S 31,748 4S,079 229396

Page 226: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITs BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE: MOTION PICTURE THEATERS 7830

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

fEAP

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 5,196 103,812 - -lv355

19ss 3,574 229017 19,961 -5,656

1959 - - - -

1960 3,641 58,935 - - - - 349

1961 3,624 95x578 6,167 - - - 3o530

1962 4,641 111,093 8,361 - - - 7,992

1963 4,187 143P253 79380 - - - 29052

19614 3,361 118,143 7,786 - - - 7,763

1965 2t684 77,081 4,589 - - 11,990 9,160

1966 2,249 60,026 2,379 - - 10s041 6,829

1967 4,250 119,940 7,543 - - 21,538 -695

1968 31515 14S,100 6058 - - 24,219 13,158

1969 2,415 111,768 8,277 3,921 2,600 17,041 5,038

1970 2,765 81,316 4,356 3,039 2,027 14,546 5,853

1971 3o65O 108,796 4,888 A 1,263 18,345 A

1972 2,949 107,528 6,008 3,919 915 15,162 99195

1973 3,176 144,719 11,343 4,456 3,557 20,688 4,667

1974 2,646 149,799 5,228 6,048 3,468 21,437 17,351

1975 4,794 2839792 1OP444 12o836 3,678 48018 22,370

1976 2osss 155o940 SP774 5,057 3o366 22P031 9PS06

1977 ls870 71o037 8,618 2o957 6x694 6*265 3088

1978 3,353 238,436 6,765 7~809 2069 64,748 27,918

1979 2,927 190,7SO 69899 61P467 39667 119665 15,999

1980 lo932 72,934 3054 3,611 5,014 8,635 69391

1981 4 1,164 68,704 3,642 4,959 4j406 9P632 2,S78

1982 1,465 282,893 15,870 15061 15,791 32~391 16;812

19B3 * 1,486 330,856 30#612 - 12091 79,837 * -65P489

1984 * 2,455 358,738 429596 23,145 71,967 * -29j023

Page 227: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSs

SELECTED DEDUCTIONS* AND MET INCOME LESS DEFICIT, BY INDUSTRY, 19S7-1984

INDUSTRY NAME AND CODE: PRODUCERS, ORCHESTRAS, AND ENTERTAINERS 7920

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19572958195919601961i9621963196t, - - - - - - -

19651966 - -

1967 50,610 318t057 11,329 S9,787 88j8891968 54t984 369,135 14,4S8 65,785 103,0091969 59,152 3749509 16,602 2lo949 lo772 54,643 95j8771970 60,297 477,428 20,555 4,663 2,114 69,638 125,7511971 71,338 456,097 20,185 2,410 1,932 56,572 109,2731972 74,657 553,050 22,761 51112 2,673 73~168 162,5981973 86,327 693,115 32o857 4,833 2,700 76,288 221,6221974 1044,470 872,088 42,200 7,393 5o039 100,837 239,15419?s 98,760 958,051 42,391 7,640 3P639 108,981 260,3741976 113,635 920,651 54,613 6,436 4,460 95,890 253,9291977 133,361 1,262,OS1 83,817 10,379 11,6S3 73,152 359,8771978 130,586 11190)522 75,339 6,022 7,358 57,649 357,9381979 127,760 lt287o923 73,194 20,246 8,953 95,871 340,7061980 149~964 1,492,465 107,881 99527 17,547 90,769 327,1171981 143,193 1,831,327 118t598 7v514 20,259 92,340 419,8891952 134t677 1,574t873 181,234 14oO37 19,180 isilsol 216,60S1933 154,429 1,934,212 214,83ff 34~259 193P215 224,3731984 171,165 2,34S,640 196,043 35,067 216,891 416,928

Page 228: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRYt 1957-1984

INDUSTRY NAME AND CODE: BILLIARD AND POOL ESTABLISHMENTS 7932

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

1957195819591960196119621963196419651966196719681969197019711972197319741975197619771978197919801981198219631984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

So621 709392 3~728 Zt839 868 10,072 110282St317 799478 5,765 4tl2l 29669 13,045 12050050581 7S,200 3064 2,537 1,123 49164 19,2925,6S3 89P986 4o113 2*592 A A 3,8465,740 1319698 8,103 6*215 2#517 12,093 23,4543,958 51,261 4,589 IP456 * lv917 * 299 2o1793j347 69,682 5,249 19429 * 11289 * 590 10,4054,042 71009 51001 11955 * S82 * 1,846 llt4ll2s886 699331 3,127 ID683 * 312 * 1,671 22,958

* 10192 * 42,202 * itsss 11228 * 551 * S,570 * 3,547* 29496 * 289534 * 629 602 B * 6S6 * 31982

A * 2,342 * 148 - * lis * 258 0 841* lo114 * 8Oo444 * 1,487 * StI37 14,031

Page 229: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSs AND NET INCOME LESS DEFICIT, BY INDUSTRYs 1957-1984

YE AR

INDUSTRY NAME AND CODE: BOWLING ALLEYS 7933

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19S719581959

--

1960 109813 138#1031961 8#029 127,495 1OP4381962 101091 168#420 22o4S71963 91986 201)358 28,9311964 119108 183)741 21,3761965 9,794 197,351 18,6441966 9s662 182~627 13,4601967 11,575 209v197 14,8831968 109260 199,340 ISP7431969 11,557 181,738 15,36S1970 SPS33 167,038 14,1681971 12,966 276,768 18,4001972 IP712 81,655 11,7811973 21928 122,303 812951974 19947 99,600 6o2741975 11919 120,179 lOo3471976 12850 isso2eo 15,3461977 3,17S 282,094 24oS251978 2,693 203,796 l4s1901979 2,113 135,142 19,3391980 1PS36 110,326 7P3491981 2P394 202,335 14,7061982 2P949 224*278 37,24S1903 1,183 95sS46 4,2571984 1,4S6 264s277 32t497

- 150299- - 110921

- - - 11,371- - - 12,474- - - 18,161- - 35,061 21,439- - 27,466 32,177- - 36,176 30,622- - 37,291 25,492

7P924 59233 28#759 12P0988,260 4,238 27,750 14;65912,199 A 41,110 34o8155031 2P509 14,652 593396,368 4j285 16,088 18P1746,275 4,293 19j481 6,7986t692 3PI37 23P818 1593179,S32 9,892 34,753 6,355169051 110999 46,837 40,356.119144 91518 30t701 26,55169908 14,894 20,772 1,5164P287 5s7O2 12,591 10,13811,974 10,837 34040 10,70211,657 20,098 17,354 15,589

* lf434 14,913 51835* 1,436 4090 32tS23

Page 230: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: PROFESSIONAL SPORTS CLUBS AND PROMOTERS 7941

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 -1958 - - - - - - -1959 - - - - - - -1960 - - - - - - -1961 - - - - - - -1962 - - - - - - -1963 - - - - - - -1964 - - - - - - -1965 - - - - - - -1966 - - - -1967 - - - - - -

1968 - - - - - -

1969 - - - - - -4~h

1970 - - - - - -1971 - - -1972 - - - - - -1973 - - - - - -19711 - - - - - -1975 - - - - - - -1976 It293 549216 29858 19224 * 2,710 69000 7,4171977 3037 123,254 3#251 1~748 824 20988 18,0251978 3o5O2 399218 3,962 * 356 * 1,468 * 993 11,3271979 21820 18,182 919 * 116 * 3S1 * 539 -2,1061980 1*437 102012S So468 3,938 * 3014 18~202 -2,8691981 5o238 212t432 5,576 4,711 20520 27,276 15,61819e2 4)216 124,980 8P236 IP677 EP409 17,425 -1561 9.1~ 3 6)649 1091S90 l2o948 * 4sl2l * 673 30)024l9e'l 7P769 63,252 845 * 591 * 229 10,860

Page 231: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

YEAR

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS*

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICIT9 BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: RACING, INCLUDING TRACK OPERATION 7948

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

(1) (9) (3) (4) (s) (6) (7)

1957 - - -

1958 - - -

1959 - - -

1960 - - -

1961 - - -

1962 - - -

1963 - - -

1964 - - -

1965 - - -

1966 - - -

1967 - - -

1968 - - -

1969 - - -

1970 - - -

1971 - - -

1972 - - -

1973 - - -

1971f - - -

1975 - - -

1976 S3,998 468032 107ollS 8t873 11,966 45,793 -2S69217

1977 S19661 546PZ62 121*740 10,430 10tZ46 64P958 -2589528

197e 649329 546,218 1349770 7,23S 13,495 439327 -3549SS3

1979 61P248 808s461 14S*207 ISP233 149131 97,814 -292t789

1980 63,S02 7279085 162,94S 11,674 25,401 48,396 -433o87S

1981 48,173 781,901 208,409 7v0S7 2S,301 74t780 -409t834

1982 49073 670,43S 198,010 12P814 38o3S4 36o998 -378tl72

1983 S29679 790,208 213,281 739738 34,914 -452,833

1904 58081 714PI22 197#291 26017 33052 -419P214

Page 232: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS#

SELECTED DEDUCTIONS* AND NET INCOME LESS DEFICITo BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: OTHER AMUSEMENT AND RECREATION SERVICES 7980

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 74t788 915,4611958 74t186 873t714 94,4761959 103,091 1,196,779 9994841960 72,077 626,786 -

1961 90o895 816t9ll 80,6091962 92,299 8679223 72,8491963 1010112 891,774 76tO6O1964 112,083 1,089,38S 91,0971965 104,lS6 19103PS29 110,5871966 109,144 19025~696 89P4021967 75s184 73SP795 73P8621968 829869 905,439 94,9861969 87,564 937,222 106,3941970 920928 980,573 108,3471971 106057 1,041,835 124,8671972 110,132 lt228,486 152,8621973 125,298 1,362,170 167,1721974 134,413 1,59S9724 185,4571975 126t964 1,472,620 149t7351976 72,317 1*109to2l 105,1761977 88,695 1~321,076 104t5681978 80s391 1024,253 98,5321979 84#346 1,491,258 131,3441980 93,681 1,533t6S3 160t3971981 61t486 1,439,850 127,4861982 97,888 19707tl3S 20099611983 93,530 EP7499387 328,1981984 106,777 2ol4lo285 192o287

91,29287,31699,31681,771

109,84178,85799,689105063

16S,716 105,4191489670 98,49088~808 9,113122,204 32,632

26#637 l3t893 12OP192 -32p878 tlj999131 15,842 120,430 -13,918 ON

27,084 18,230 115,721 -48,3S93*79384 28,730 136,082 -67,S1235v272 23#834 122,069 -67,84446,853 36,516 165,924 -121,546379706 30,991 153P932 -98,42534.513 25,174 111,935 153,79850,162 421837 140o737 153,52046,006 31,259 142,SS6 176P68036t660 439449 165*517 103,06344,921 58$101 176,857 58,3SO36,618 62,665 141,123 135t17440,016 59P670 202,967 63,570

2389392 252#348 173oOS884PS08 172,137 172,524

Page 233: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS9

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE: OFFICES OF PHYSICIANS AND SURGEONS 8011

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

1957i9sa19S919601961196219631964196S1966196719681969197019711972197319714197S19761977197819791980i9sl198219831984

NUMBER OF BUSINESS INTERESTBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL

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

136#623 3,536,759134,819 3,846,197 IS7,626145s268 4,235,806 169,218142t444 4,186,087 -

143#807 4,409,950 lS8o6941529960 4,868t770 1729S95isIO225 5,010,993* 172,996153,7SS S,47S,265 181~291

ls2po29 S,668#075 179,875152,198 6,OSS,416 182,384153,203 69791,024 187,858IS4,799 7v260s419 195o410162,431 8,154,S42 212,846158#730 8,19lo43S 201,712156,309 7,949,SS7 197,650150,317 7,692,610 193,340lSloS49 7,857,906 196926S148,083 7,804,011 186,928lS4s450 8,721,688 194,121153,397 9,10S,422 207,05915091S2 9,349t486 2369113146,493 9,144,908 219P316156,153 10,058~46S 267,179150,877 9,949sl87 285,100150,669 10#021,819 352014151s216 10,673,198 405,233145#371 llt456,160 53S,6681499415 13,141,972 600s412

- 644,254- 707026- 770094

- - 837,315909890 30s488 944947589~,273 31,799 928973193,,969 32o358 922,56010lo864 30,998 9179056109o917 34,891 919o72110SP036 35,426 930P023

119,512 37,275 1016*459130o417 42t689 19062,30713S~479 61,055 11OS4151113St732 S3,183 1,043003148o679 70)815 ItI31,401

144,414 96,521 1~144o718134P687 143,809 1,086t832172,739 98,603 1#2S4P273

- 131,006 191SOs612176t876 1,262,950

MET INCOMELESS DEFICIT

(7)

2,067,4852o218,9382t474p7992,447s622Zs608t3792,890t4052,970s4823,248*5113o4000983t64099224,168p3914,443,6374P955,1034,973j2O24,759PO874PS110784,S65a6474#505#3214,974t6625,135,90659256*7875#11018395,567f68O5p337,2085,153#399.5,412*24659857,6656,682,367

Page 234: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSs

SELECTED DEDUCTIONSs AND NET INCOME LESS DEFICITP BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE: OFFICES OF DENTISTS AND DENTAL SURGEONS 8021

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19571958195919601961196-01963196"t19651966196719631969197019711972197319741975197619771978197919501981198219831984

NUMBER OF BUSINESS INTERESTBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL

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

769663 19633P78181067 1)741,151 61,517850568 lt809)307 63918283,832 1,878,762 -82,655 1,974,812 66tI1282,898 291150180 70,47879,777 2,185)939 71,05585v445 2,513,972 8202485,014 2,670,735 84t52683oO7O 2,788,756 89P24082~182 3,195,004 96,82685034 3o4O7,749 100,35s88t987 3,821,970 10SP718 51,30989t826 4,091t353 124,827 58,22485,329 4P221b305 12OP353 65,25289,986 4,477,070 132,947 74o36686,407 4*619,503 129,382 84,62582,630 4,829,448 142,836 87o66582,735 Ss163,534 146o627 94,83486t273 6s078052 185,880 116,48182,560 69133t746 204,040 117t13286,987 6t863,952 222,S23 13701284,926 6,7839980 2259673 135,88582p265 7905SP754 25OP772 13SP43685,517 7,677,729 291,837 130,728789468 7*744#300 272#613 184949171,918 7,674)603 340t242

-77b4398,579,980 412,225

346,686360o487414,934469o277

26,714 537,76333o968 607t59431,750 628,61639t254 670,37040v441 691*15449s232 737,04154,065 782,88073,176 95704877PI01 939o81091*473 1~137,28597,089 1,129,655

139,105 1#144,601162,406 lo273,914204,000 1,423,000135,280 IP411,110187,226 IP414#998

NET INCOMELESS DEFICIT

(7)

807,672872,5869401192965,002

1*004tS581,091,9361#113#798IsZ770401#368s46219443~3541,627,6111,743,32711921,1382~00919422,045o2532,141#1482,202,8192,231,6332#40OP9702,746,0002,781v4452#935,9492,84loS752,947#3223s032,1442,848,0742,64391242066P216

Page 235: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND MET INCOME LESS DEFICIT, BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE: OFFICES OF OSTEOPATHIC PHYSICIANS 8031

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195919601961196219631964 6P384 17SbSSO 7,S60 970631965 91095 239,679 10,819 23t279 130,2091966 7,245 212,218 7,700 20,971 11808821967 7,036 248t687 9P800 26,359 136,3291968 6o469 245s490 8o696 24o239 145,2971969 S,S33 253v703 7,395 3P216 11110 33,543 135,45S1970 S*058 243,406 7,37S 39543 19593 26,96S 139,0141971 A 265,058 8,362 4~220 A 29,247 147,8671972 4,842 210,370 SIS18 2s939 573 249063 119,8061973 5,348 264,958 7,455 3o948 IsS83 28,844 142PO711974 3079 186~805 5t562 3081 866 20,205 10S,2S61975 3ol8l 168,3S7 3,557 2t519 776 16,816 95,8271976 20895 169,388 3,793 3,000 964 259789 83,7471977 21992 162,644 4,645 2#272 19277 1S003 87,6111978 3P213 174,S27 6,447 2,892 663 16,629 101o3251979 21511 1749511 4,840 3,046 1,337 22,191 89,8S71980 2,421 283P772 7,611 50155 * sio 11S,734 86P6941951 2,187 1S3,904 3,16S 2,071 10601 17,475 77,6471982 * 1,265 * 76,008 * 69375 49482 * 833 * 8,774 23t3811'983 * lv312 * 79,913 * 6,652 - * 709 12,430 36,3891984 * 19001 * 37,959 * 11291 * 147 * 69S13 19,859

Page 236: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND MET INCOME LESS DEFICIT, BY INDUSTRYo 1957-1984

YEAR

INDUSTRY NAME AND CODE: OFFICES OF CHIROPRACTORS 8041

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - - - - - -

1958 - - - - - - -

1959 - - - - - - -

1960 - - - - - - -

1961 - - - - -1962 - - -

1963 - - - - - -

1964 15,323 160,704 10,977 - - 83,3881965 16,937 186,182 12,600 - - llol32 94,9911966 169804 190,004 11;523 - - 8,841 101,7221967 18,211 177,475 12,818 - - 91582 87,8081968 l8s144 248x307 14071 - - 13,815 134,6031969 16,300 242,007 15,8S4 4,155 3o624 15,671 12896551970 13PS29 240,874 13PS28 4o645 4,418 l8o496 120,830 CD

1971 14,938 267,357 1SP317 A 59071 22,099 131)2251972 16,894 343,560 17,693 6,931 6,861 26o633 169,3421973 18o273 426,232 21,163 7o872 7,476 3OP857 2120171974 15015 438*448 21,661 8,160 79369 33,223 225,0671975 18089 550)549 30,969 129552 9,672 47,328 255,6461976 16,738 577,772 21,073 10,118 13,190 48,458 286,4101977 14,976 519,489 29,633 10,872 14,39S 46,781 249,3261978 18,877 644,491 32,828 11,349 l4o415 52t675 337,3011979 19,721 934,728 45,809 15,796 33t987 79,525 381,581

1980 19,210 977,123 sotoss 16,234 31,835 91m446 398,671

1981 13,SP-O 936,695 49,956 10,732 539728 92,344 277s3101952 22,130 1010V212 93,851 18,376 44o395 144t860 480,2S21983 25,034 1,886,486 112,795 - 55,645 208,901 604,0041984 180928 1091P404 103,081 SOP968 219,362 604021

Page 237: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICITP BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE: OFFICES OF OPTOMETRISTS 8042

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 - - - - - - -1958 - - - - - - -i959 - - - - - - -i960 - - - - - - -i961 - - - - - - -

1962 - - - - - - -1963 - - -1961, - - -

1965 - - -

1956 - - -

1967 - - -

1968 - - -

1969 - - -

1970 - - -

1971 14,256 698,319 17olOZ 81259 4,403 75t123 254,8061972 15,357 781,700 14,673 9,849 3,444 76,842 281,2971973 15,551 918,012 19j266 l2s136 4,553 89,285 323,0361974 14,479 958,427 17,548 12#631 4tO36 115,618 336~2861975 12,188 828,559 17#611 10,351 6POO2 81,014 293~8541976 15,126 941,631 21,773 12,742 7,109 101#309 344,4981977 19,424 1*148,584 28,933 16,848 10j320 100v385 410,58611?78 17,058 1,239,801 39,755 22,061 139372 146,716 379,0621979 13,709 1,037t457 32,253 16,603 16,718 101#036 330,5991950 189863 1,653,857 49,600 30,475 289024 200,829 475,66319,51 15,713 1,306,530 44,116 18,257 20,628 137,645 388,7441982 17,767 1072,525 60,137 24,749 43,194 172,367 338t2351983 18,068 1,455,681 57,584 - 18033 144,697 437s18319e4 16,919 .1,618,812 70,365 6,741 137,695 365,450

Page 238: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSo

SELECTED DEDUCTIONSP AND MET INCOME LESS DEFICITv BY INDUSTRY* 1957-1984

INDUSTRY NAME AND CODE: REGISTERED AND PRACTICAL NURSES 8048

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195919601961196219631964 86P378 253,876 39844 - 2O2o6471965 89tC68 266tS7O 3P722 7,050 216s1151966 92)361 285t063 3,200 1,409 240#5261967 - - - - -

1968 899081 324,105 3,059 - - 1,357 272,7111969 79,266 297,224 3t495 11291 147 3,789 241tS091970 77PS99 346,679 3,064 1,133 422 21888 286,9691971 639617 966,331 29076 623 A 1,791 220,7661972 61s008 264,223 1,795 706 A A 217)2521973 559931 226,253 1,303 611 217 656 186o4161974 62,740 289,726 lt776 804 258 A 239,3711975 54,702 2S3,OOS 1,117 926 334 A 204;7701976 59,991 286,462 2~16S 791 256 * 398 230#6961977 52,196 276~799 3044 911 * 252 * 98S 215v5611978 56,820 316,289 3~967 860 * 951 * 2,662 243p7221979 47,631 294,216 21881 996 446 * 2v213 231,0101980 45,024 310,841 4,319 1062 927 * 2,041 236o8401981 47,354 397,653 11,078 lv123 2,160 * 2,428 269PO451982 51,154 537~809 14,418 6,458 19363 21,957 372,8701983 60,839 70S,574 23,956 - 7,034 37o021 45996401984 57,378 802t326 14,214 79151 * 21902 325,675

Page 239: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSo

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 19S7-1984

INDUSTRY NAME AND CODE: NURSING AND PERSONAL CARE FACILITIES 8050

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS1

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

(1) (9) (3) (4) (5) . (6) (7)

195719581959 - -1960 - -

1961 - -

1962 - -

1963 - -

1964 - -

1965 - -

1966 - -

1967 13,01S 598,4161968 180604 582,7961969 13,253 599,2091970 13~921 492,2891971 13t425 625,6061972 19,617 729t1421973 1599so 714,7261974 139513 63St3O71975 l4j951 793tS551976 11,721 93398571977 IS,384 876,8061978 11,896 811s7091979 17,581 909,7291980 12191s $82,331195i 219594 2,164,78719az 33o731 1*543,8461983 43s578 ls62496621984 32s4lS 19812,106

32PI39 194,129 61t3302908137 - - 2e21019 6SoO2831#451 289380 17,471 24S,600 70*23125064 23,300 13*728 187s352 58,246299109 30,243 189425 262t4S7 63,32539t461 38*131 28s340 281*425 73,83338,282 35,780 2S,240 269PS89 74j36932p275 30,067 21,643 2lsp2s9 S9#63539001 38,102 30,250 321tl8l 79#54243*619 S2,449 37,833 368p223 72,14130#629 53*858 290098 327,023 7S,68034t396 4Os848 299472 287,286 88933742#289 46,513 38,889 319s599 100,98239,613 40P363 43,995 305)932 64o932449129 4417SO 51,708 396p294 13808389,743 satial 67,177 51OP353 129PS0393,594 79,436 473#679 127PI36110,634 107,344 605*632 206#150

Page 240: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SDI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSo

SELECTED DEDUCTIONSo AND NET INCOME LESS DEFICIT# BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: HOSPITALS 8060

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195919601961196219631964 12,970 392p464 23,982 - 47P4471965 14,783 4519715 25,022 - - 174,486 39s7641966 l7s246 556,534 34,888 - - 192,408 71P3681967 242 32,872 11181 - - 12,085 6,6341968 3S2 69P342 2P776 - - 30,393 219851969 134 49P631 1,175 lv645 388 20,848 5#9761970 402 82,402 2o757 29492 1,405 31,738 9*4111971 A A A A A A A1972 191 79,577 29474 49315 2,107 35,034 5,3801973 294 86,205 1,957 2,924 1,037 35,324 8,4621974 341 78,354 2,530 39575 965 42,471 2s9441975 A A A A A A A1976 143 58t784. ImE414 2,543 808 25,463 5,1471977 570 83t697 1,825 3,799 1)730 37,551 2,2781978 115 60i2ll 29172 2o513 * 19678 28,010 4,6781979 400 127004 4,650 5P479 * 19076 54,192 11,2951980 29 * 46P916 887 11923 729 19,741 1*08719811982 636 * 80,472 2,936 2,514 1,535 38,093 -1,5261983 A 921ql 209 - 294 3,424 9111984 A A A A A A

Page 241: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

301 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS9

SELECTED DEDUCTIONSt AND NET INCOME LESS DEFICIT, BY INDUSTRY9 1957-1984

INDUSTRY NAME AND CODE: MEDICAL LABORATORIES 8071

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195919601961 -1962 1OP621 185,144 S~707 - 6SP2301963 9,496 213,268 5,975 - 6197211964 899S4 180,238 S,Oe6 - - - 60P2361965 7t699 164,539 4,646 - - 30~153 62t2421966 1,610 49PS59 1,248 - - 12,085 1792301967 2,451 67,887 29336 - - 15,884 23P8071968 2p4ll 77,061 2,160 NJISP661 24 310 LA1969 2,346 89,440 2P779 1,493 104 27,659 24:090 Ln1970 20008 70,707 1,381 1,449 442 16090 2SP1561971 2,265 77P968 10914 11520 A 21,620 22,2331972 1;712 55,940 1,260 1,172 A 14,603 16,8481973 1,863 67,982 1,041 1,157 116 15,864 18,3851 19827 62s969 2,837 1*741 403 13032 20,423197ti1975 878 39tS25 866 11021 A 10,389 11,82019?6 21190 103,173 3o557 2077 146 27,375 33j7381077 2t769 103,990 3P600 1,694 IPS66 23,167 32P9641~-F8 1,186 42,601 912 716 61 4,773 17P6811979 1*734 33099 2s640 492 * 1,144 SIS52 10#09819eo 1,691 60,762 3#921 1,350 * 548 14,803 12,8181981 19482 23806S 122929 7P492 * 7023 75,812 .39,391i982 1,938 147#691 10,889 30218 4*523 30o43S 28#2301983 ls267 37,111 3,146 - 480 49171 1691871984 A A A A A A

Page 242: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT# BY INDUSTRYs 1957-1984

INDUSTRY NAME AND CODE: DENTAL LABORATORIES 8072

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19571958195919601961196219b319b419651966196719681969197019711972197319741975197619771978197919801981193219831984

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

59989 149,985 3,933 45,3S8 43#9567PS64 l8lo763 4#426 45,978 59,2437pl7S IS7,890 4o222 - - 3S,347 S4 7797041 1910901 4,S16 39879 867 44,600 60:2227,170 182,325 4,688' 3,562 708 40,632 64o1667*864 204V006 69041 3081 937 46,ISO 66P6226,274 144,aS7 3v176 Zs465 635 26,013 5009389207 303t777 69287 7,304 1,443 63,473 103#9757t417 257,809 7,099 7P094 1,042 56,978 82,43S6r469 22loSS7 4,929 3#143 195se 17,248 94*#77889733 2S6,102 6032 5#232 11009 43#038 106#1209#027 239v402 8#062 4#177 19701 279130 92t82413031 S389442 l2o836 13P916 3,158 99,676 193*2919b697 380,732 issols 6#436 4#348 76,368 1309113lls169 S459186 16,6SS 10,889 4P824 96,800 157s8876#772 285,309 8,328 5t466 1#768 4S,SS2 112#02213,923 498*769 22t823 i3t768 4sS39 81P276 171*SSSl3o107 49SP602 290822 *.l7o4SS * 59,197 153PS40IS9246 S47,923 39,012 * 9#S52 * 709859 182tasi

Page 243: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES; BUSINESS RECEIPTS,

SELECTED DEDUCTIONSo AND MET INCOME LESS DEFICITs BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE: OTHER MEDICAL AND HEALTH SERVICES 8098

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19S719581959196019611962196319641965196619671968196919701971197219731974197519761977197819791980193119S219831981f

NUMBER OF BUSINESS INTERESTBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL

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

169,S31 1,221,062153)646 loZ96p388 62,SS8174,837 1,583ol2O 70,413166,105 1,729s239 -

172oS93 1,S8602e 67,617162P206 19452048 62,028IS2,923 1,470,926 S7,S5832p9S4 573,113 16,68532,688 654t823 20,1974ZP647 825,253 23o4S912OP238 906,52S 19,439280225 687o389 l8o758 -31s062 707,213 20,247 7,88036#237 793037 22,706 10,01724t742 267,S18 9o436 2,9483S,005 4SO992S 15,329 4,99836o98S 452,123 14,464 4,189409744 539~oss 181495 7,63643~828 719,714 25000 12,49251#583 915079 28,546 13,37258s274 966,244 30,769 10,84163s159 904,629 27,634 9,76367,217 1,277,074 38,349 15122s71013 1,474,798 solels 16s3388lo689 2,091,876 66,465 22,88697,136 2s7082703 153,631 39t340103,909 3PS20,053 188,2011111980 4s095#953 213,848

- 69,272- 83,967- 609525- 66PS69

3s857 67P6794*840 83)565lp455 20,2943s456 31t8603o724 2OP7354,373 44*377sliss 72,46460809 103PS624,873 63t5356,132 64)298

11.,470 124t32817,740 177135224,715 293)671S3,743 222v68894P884 415,89585t447 320,950

MET INCOMELESS DEFICIT

(7)

543*472483s983630PSOO6449477685,205646PO29631#461e39sl33270o218356,763S16,07S285,5483120224340t589145,567242,147258)48327S,629333,773442P991505,681484,493640olSS641,190837,998

I'llsJ039194SSt3331*711,214

Page 244: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS9 AND NET INCOME LESS DEFICIT# BY INDUSTRYP 1957-1984

INDUSTRY NAME AND CODE: LEGAL SERVICES 8111

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

19571958195919601961196219631964196S1966196719681969197019711972197319741975197619771978197919801981198 a19631964

NUMBER OFBUSINESSES

(1)

112,911115,093123,896122,356124tl64132,891122,528133,436124,013130,573131,8941.25,4971.29 t 8511.38 t 106129j78613S,0831489377153,795150,951154s776163,8271659476172s224175,71819899672219431121099832269124

BUSINESSRECEIPTS

(2)

1,366,1151,487tl661,642,4051,710o6701,807,42529003,222lj985,5372,257o2732,323,7492,576,3242,648,52029626~8332,92S,9403,342,4243o461~5923,775,5934,058s2374o407P4954,481,1204,987,00651550,8055,808,9266,297,7136,605,0987,838,0509,167p89591958082012,611,230

DEPRECIATION(3)

42,42947,582

S0120057,1385709663,24460t12664,44664,39564,96870t46381,84778991983,16691,318

IOIP17S107,440108,891131,997158,43017S,790190o743270t721376,781419t941521,343

TAXES PAID(4)

29,88432,85037,76045,000S1,61258,,19758,77068,96580,62783tl9l

105,11096005

114,6671389326

INTERESTPAID(5)

Is 02021 :11820933121,39724o87928926345,49724P61735PS0445,87659,53362,266

1419239170olS2141,7721530200

NET INCOMEPAYROLL LESS DEFICIT

(6) (7)

270,462315,248323,752309o459367#934405,0264129296452,805491,661544,038556,692631#304691,441770,3077949169736t833899,724

Isl57,4061,218,7321,386,832

739,832756052877,231887,975976t777

10083,015ls073,668lt236,9051,287,1091,403o6991,430,496lt407,6321,559,7301,760,9751,838t7622,043,3762#168j0522,256,8972jZl8v9l6.2,45091162t778,0342t792,9862,914,4423,183,89539347,6013,853,1164,073,05351108,702

Page 245: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSt

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: EDUCATIONAL StRYICES 8200

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 6S,307 219t919 - 83,75S1958 69,81S 272t388 l6s416 - - 87,6691959 599626 251o913 l5s366 - - - 83,4081960 69#025 248t433 - - - - 95,0461961 820588 259,095 16,966 - - - 99037

1962 81t6440 329,282 19,988 - - - 107,7221963 86,633 302,846 23,112 - - - 102t6631964 92,044 308~477 18,860 - - - 120,329

1965 90o748 359,262 22,083 - - S4,254 131t1391966 94,585 365,609 20,014 - - 53,106 138,6871967 97,686 443,252 23t262 - - 76j698 147,6701968 94,852 403,356 269843 - - 72,997 129,0371969 102t403 470o566 27,408 10,589 5,453 70,285 155,5411970 107,059 542,095 33P193 15~658 8s879 1079281 141,191

1971 101#203 443,563 31P980 llo'722 8,372 76v180 128oO6O

i972 118,701 643,242 39490 1.5j075 Sj273 119,194 179,168

1973 116,994 56ste9b 32,600 14o869 101552 95ists 165*5291974 116,289 502,078 38,706 11,372 10,227 569698 143,771

1975 147,876 731,831 47,287 l6ol62 9,757 101,03S 216j562

1976 142o332 819,701 54;648 19P794 13,91S 1199525 246,8101977 127,470 754,576 40966S 16~735 120925 98,601 230,1981978 134,450 856,729 50,294 17,743 139893 126,681 266o4941979 150,237 1018,587 71,932 37P414 ZS9978 133#903 279,7081980 276,148 1,260,138 72,999 28,800 299012 143,497 317,5851981 160,756 1040028 85,256 26P633 31P177 186s7O3 267,9241982 162,669 1,236,73S 88,776 20,728 33,479 101o313 294t618

2983 184,738 1,4S3,784 11812se - 16,416 104s114 281,103

1984 176P459 1,806,100 137t763 43~88S 134,490 369t358

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SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY INDUSTRYo 1957-1984

INDUSTRY NAME AND CODE: ENGINEERING, ARCHITECTURAL AND LAND SURVEYING SERVICES 8911

YEAR

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

NUMBER OF BUSINESS INTEREST NET TNCdME

BUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 40,682 614,257 - 198,443

i958 35,858 563,190 14o465 - - 185,481

1959 4S,022 772,114 20,389 - - 22S1902

1960 45,066 700,843 - - - 216,866

1961 49,739 798,418 21,433 - - 229~807

1962 48,424 771~402 21,145 - - - 2179482

1963 48,028 758,621 19,013 - - - 246,247

1964 S3,S97 994,648 24,499 - - - 273,619

1965 53,572 924,913 23,S15 - - 236,620 3029463

1966 589304 1,061,852 27j760 - - 286,489 351,080

1967 559620 1,174,786 30P329 - - 325~571 372,234*

1?68 60,259 1,210,799 27,842 - - 321,650 370,02S

1969 58,281 1,217,382 32,876 18,860 10022S 289POO2 403s282

1970 58,477 1,140P716 29,301 18,265 7,013 265,196 37St623

1971 65,663 1,239,577 31,529 22,027 89808 291,328 4139794

1972 73,056 1,354,920 37,310 20,295 8,616 279,739 469s428

1973 68,466 1~541,776 SS,764 28,981 l2o694 3S3t473 S21,183

1974 78,721 1,S43,801 4S,441 31,36S 14*762 358o917 510,754

1975 74o374 1,47S,253 44,352 24,012 1S,619 270,621 483,210

1976 7S,897 1,524,143 42,S71 25,694 13,414 2s9t208 521,878

1977 84o880 1,8829333 60,208 37,416 18,604 31S,434 678,919

1978 77,967 29249,424 109'sao 42,313 1911so 449,248 747,178

1979 86,733 2,510,130 136,S49 51,326 29#131 472,387 771PO48

1980 93,339 2v849v987 139026 44,969 30s3SO 430t677 9779324

1951 88,41S 2,716,572 108,SS7 36,6S4 36,73S 487,700 916000

19LIZ 98,088 294449318 154*171 33tO88 4S,481 278,264 799,556

1983 117,082 29941,440 IS91829 929083 164,711 1,173,150

1984 126,040 3,283,240 218,061 49,096 326,863 lj251,777

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901 SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTSP

SELECTED DEDUCTIONS, AND NET INCOME LESS DEFICIT, BY IHOUSTRYo 19S7-1984

INDUSTRY NAME AND CODE: CERTIFIED PUBLIC.ACCOUNTAHTS 8932

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YE AR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

19571958195919~1961 - - - - - -1962 - - - - - -1963 - - - - - -1964 - - - - - -1965 - - -1966 - - -1967 - - - -

1965 l7s833 349,974 10941S - - 77*814 170P7911969 21,637 471,998 14P932 79274 3,793 112,495 2190371970 22o731 524,740 15,355 8,541 59051 127023 227v3421971 199902 499,004 13,671 7,813 S,389 109,982 225,5481972 24,25S S47,452 17,633 8#616 3,679 112,70S 2S9#S321973 2SP700 604,802 16ol4t 10,1S3 3,793 121,588 29896221974 250991 564,09S 17,893 9PO19 4,673 111,S41 274,8241975 26#3SS 687,984 17,342 11,71S 6,871 13St8S2 330P2001976 26,946 764,2SS 269811 12,774 9,184 133,3S8 3S8pll71977 279168 826,192 30,036 1S,406 120881 159,176 36SPS811978 379342 1*03S,291 38,690 21,S44 IStO34 208,543 4S795811979 34080 lo210,377 42,230 24,888 21,751 239,041 546t4491980 339639 1,129,S60 36985S 2OP071 24o779 207,964 513,8191951 33,694 1,379001 52,337 24,110 29,264 236t649 SS828781982 31,177 1,172,S41 49#4S1 IS9781 18,153 187,779 516PO901983 3SP603 1,060,736 54,544 29,734 1609272 424t3S419e4 30P370 813,509 76,939 29,183 95,113 281P660

Page 248: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSP AND NET INCOME LESS DEFICITP BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE* OTHER ACCOUNTING# AUDITINGs AND BOOKKEEPING SERVICES 8933

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YE AR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 82,899 524,330 - 255,193195A 83PO94 718,695 26,178 306P1611959 87PZ90 578,289 26o5O9 - 28SP744

1960 84,931 556,70S - - 286~5321961 96,180 603,198 28P016 - - - 302,0991962 98,399 694,528 29,396 - - - 343,5461963 102,431 652,188 27,786 - - - 32S~1911964 11OP042 717,933 290135 - - - 360P8091965 110,S74 765,362 28,641 - - 145o581 389P6331966 105,856 749,713 29,314 - - 128#054 393p2521967 121,188 976p789 36,685 - - 202,283 456P4861968 102,360 631,640 27o358 - - 103,572 299p8ss1969 104,551 69SP024 329255 10,932 4,808 116PS11 325o8701970 112,030 691,168 29,079 12,099 8,064 1029147 32SP3811971 125v339 717,419 28,482 9J818 6,653 95008 336,2221972 101,627 660,140 28,418 l0o303 7,015 93,389 324s4691973 1111321 755,068 31,215 12,241 6P696 107p454 366,156

1974 121,236 917,865 36,606 149692 7,815 147,650 423,285

1975 12SP135 1,027,223 37)374 15,212 7,364 138t879 477,267

1976 122,378 1,081,192 459344 18,347 10,155 1629056 50599811977 133PS41 1~24St376 51,175 20,431 13083 192003 575,5671978 142,596 1,212,236 SIP034 20,971 18,768 16SP904 SS90491979 142s362 1,389,972 55,824 23,540 209016 2149412 634,5401950 146,765 1,467,166 60,640 2OP342 23P415 183,969 695014195i 180,974 2t424,94S 12015so 34,092 60j657 363,SO1 854,7661982 210~443 2,519*192 1959157 309013 69,173 244,906 91399351953 182)920 1,856PO65 164,951 - 63076 139p235 764,5361984 2179808 3,111,229 251#984 106,446 285,793 1;17ls590

Page 249: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONSo AND NET INCOME LESS DEFICIT, BY INDUSTRY, 1957-1984

INDUSTRY NAME AND CODE: OTHER SERVICES~ NOT ELSEWHERE CLASSIFIED 8999

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 56t434 282,525 - 152,1711958 619997 3249258 lOt335 - - 158,5691959 85o137 413,120 14,345 - - - 178t3981960 67,454 345;222 - - - - 148P6161961 77*158 421,312 14,937 - - - 174t6401962 81s397 411,703 14,309 - - - 183P7181963 83,650 487,618 15,088 - - - 197p255196/1 86,333 486,425 16,281 - - - 208P2051965 87ol69 573,351 16,955 - - 2911S8 244,9371966 940195 655,476 22,642 - - 43,971 276,4361967 1049921 706~236 27,114 - - 49,579 273,0071968 119,494 812,S39 24,690 - - 45,509 348,3191969 140,550 789,336 26,365 7,712 3,988 37,561 338:1451970 155,48S 899P944 34,877 8,540 49402 3SP687 381 397

LA

1971 1699112 891,323 34o112 6t783 A 40,995 376,9491972 lsooosl 805s744 31,143 71,311 4,042 37,610 29096521973 1S6,683 1,036,570 36,925 9,103 10,144 40,957 416o6631974 161,611 919t892 37,739 7,430 S,997 24,202 336,7Sl1975 196,323 1,411,249 59,970 21,768 l5v742 92,527 456,4901976 169,170 1,209,507 44,634 12,670 11,339 47,404 470;7011977 207,521 1,788,625 108,953 25,139 11,364 96P240 566,7381978 246t861 2,1989532 107P299 24,797 26o778 131,649 693)2991979 287,258 3,41S,299 143,345 47,246 45,997 272s963 1,124p7831980 319,543 4,216,820 199,018 48,565 93,404 292,SO6 1,111)9761951 510,153 9,349,526 424~557 123,070 198,157 648~339 1,756,3021982 252,312 4,3042229 264,707 58,493 92,002 341,744 928,1591983 319,340 4,235,591 254,302 - 54#941 264,637 1,076p33819S4 361,941 6,897P614 409,810 141,401 621~222 lp4359330

Page 250: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

SOI SOLE PROPRIETORSHIP HISTORICAL SOURCE BOOKALL SOLE PROPRIETORSHIP BUSINESSES: BUSINESS RECEIPTS,

SELECTED DEDUCTIONS) AND NET INCOME LESS DEFICITs BY IHDUSTRYo 1957-1984

INDUSTRY NAME AND CODE: NATURE OF BUSINESS NOT ALLOCABLE 9000

(ALL FIGURES ARE ESTIMATES BASED ON SAMPLES--MONEY AMOUNTS ARE IN THOUSANDS OF DOLLARS)

YEAR

NUMBER OF BUSINESS INTEREST NET INCOMEBUSINESSES RECEIPTS DEPRECIATION TAXES PAID PAID PAYROLL LESS DEFICIT

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

1957 66,2091958 57,6171959 5093331960 47,5681961 79,4211962 57,5091963 49,2681964 52,27219is 28,4481966 45o8741967 40,0751968 25,1391969 3198181970 4192611971 41,9241972 36,6991973 43,5311974 eO,6651975 18,8041976 34,2631977 31,4381978 35,5191979 $5,03319!0 7593761951 101,0741982 8194931983 169o4921984 152v625

601,509408,085616,396533,469

1,400,160513001431s179697,253177,992510,962280,472148j252246,944431,042456,409722,383S80,396

1,087,848238oO83394,626383,01491OP772

1,112,0871,779,1263,032,6352,345,6994P457,60659194,456

- - 127t74435,578 - 76,948229887 - - - 76,672

- - - - 56;67148,260 - - 150,913229872 - - 93o603209598 - - 71,48526,086 - 94,4827,969 - - 19,705 45,92114,682 - - 42..433 93,11212,701 - - 19,024 59,33869132 - - 8~930 38,8647t8OO 4P407 1,851 24t425 50,215l7v041 9t127 6P789 49s463 93,74115,700 8,940 A 46,490 75,2262lo279 12,469 6j731 91,380 95t60621,126 11,317 7*083 51P208 123,ell46,4SS 169367 20*475 64,605 204,9203,579 51088 21205 18,117 44,28914tS37 7,098 .8j871 37,883 107,40319o270 SP267 5,842 27,634 77,03042v614 189663 199457 86,607 157,35143,SS2 24o559 269654 820058 248,24682,571 29,147 31PS15 70,647 322,414

121,298 36#210 52,115 213,638 449,89581s565 39tS44 309510 2q4,929 462,801196P795 106,891 182o639 45S,9351999333 117,123 101,737 669,410

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Page 252: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

Appendix A

FACSIMILES OF TAX RETURNS, 1957

SCHEDULE C(Form 1040)

U. S. Treasury Department-Internal Revenue Service

PROFIT (OR LOSS) FROM BUSINESS OR PROFESSIONI wor Computation of SeIff-Employment Tax, see Page 3)

2. Dateacquired

Attach this schedule to your Income Tax Return, Form 1040 - Partnerships, Joint Ventures, Etc. Must File On Form 1065

For Cakedu Year 1957, or other taxable year beginning 1957, and ending 195Name and Address as shown on page 1, Form 1040

A. Principal business activity: ---- --------------------------------------------------------------------------------------------------------------------------------(See "tu.ti.n.. potris 2) (Retail trade, wholesale trade, lawyer, etc.)

3.Cost

0!other b

B. Business name: ----------------------------------------------------------------------------------------------------------------------------------------------------------

C. Business address:(Number and street or rural route) (City or post office) (State)

0 IMPORTANT-If you had more than one business, a separate cage I of Schedule C must be completed for each business.

1. Total receipts $ ------------------------------- less allowances, rebates, and returns $ ------------------------------

2. Inventory at beginning of year .............................................

3. Merchandise purchased $ ------------------------------- less any items withdrawn frombusiness for personal use

4. Cost of labor (do not include salary paid to yourself) ..........................

S. Material and supplies......................................................

S. Other costs (explain in Schedule C-2) ......................................

7. Total of lines 2 through 6 ................................................

8. Inventory at end of year ...................................................

$-----------------------

$ ------- --------------

9. Cost of goods sold (line 7 less line 8) .........................................................

10. Gross profit (line I less line 9) .......................................... .....................

OTHER BUSINESS DEDUCTIONS11. Salaries and wages not included on line 4 (do not include any paid to yourself)..12. Rent on business property ..................................................13. Interest on business indebtedness ............................................

14. Taxes on businesi; and business property .....................................15. Losses of business property (attach statement) ...............................

16. Bad debts arising from sales or services ......................................17. Depreciation (explain in Schedule C-1) ....................................

18. Repairs (explain in Schedule C-2) .........................................

19. Depletion of mines, oil and gas wells, timber, etc. (attach schedule) ............

20. Amortization (attach statement) ............................................

21. Other business expenses (explain in Schedule C-2) ..........................

$------------------------

-------------------------

$ ----------------------------

$----------------------------

22. Total of lines 11 through 21 .......................................................

*

... . .

1 123. Notprofit (or loss) (line 10 less line 22). Enter here; on line24, page 3; and online 8, page 1, Form 1040.. $

Sch*dide 0-1. EXPLANATION Or DEDUCTION FOR DEPRECIATION CLAIIWIED ON LINE 171. Kind of property (it buildings, state material

of whi"

h constructed). Exclude land andother nondepreciable property

--------------------------------------------

--------------------------------------------

--------------------------------------------

4 D re iation at- 5. Mlo~eispo.rcalllowable) pu inallied of com-

in prior years I t depreciation

(Principal product or service)

6. Rate (%)or life (years)

1957

7. Depreciationfor this year

-

i$ ------------------- ~$ I --------- -- - - 1-1$ ------------------------------------------- ---------------------

-- -- -- --------------------

-------------------- -------------------- -------------------- -------------------- ----------------------

----------------------------------------------------------------------- ------------------------------------- -------------------------------------------------------------

-------------------- -------------------- -------------------- -------------------- I------- ------------------------------------ I -------------------- -------------------- - i-------------------- 1- 1 ------------------ I ---------------------------------------- I -------------------- -------------------- - ----------------------

Schedulia C-2. EXPLANATION OF LIN :S 6, 18, AND 2

Line No. Explanation Amount Line No. EXP13nation Amoun

----------------

------------------------

-.

-----------

-----------

------------------------------------------------------------

--------------------------------------------

--------------------------------------------

--------------------------------------------

--------------------------------------------

--------------------------------------------

-------------------------

--------------------------

--------------------------

--------------------------

--------------------------

--------------------------

--------------------------

------------

------------

------------

------------

------------

------------

------------

-------------------------------------------

------------------------------------------------

------------------------------------------- -

------------------------------------------------

------------------------------------------------

------------------------------------------------

------------------------------------------------

---------------------------------------------------I

--------------------------

--------------------------

--------------------------

-------- -----------------

-----------------------------16-727G7-2

Page 253: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

FACSIMILES OF TAX RETURNS, 1957

SCMDULEr

(Form 1040)

$ -------------------

-------------------- I

For Calendar Year 19S7. or other taxable year beginningNode and Address as shown on page 1, Form 1040

Meat products - --

Poultry, dressed --

Wool. . . .. . - - .. -

Honey - - - ---- ---

Sirup and,~sugar -

Other (specify):

TARN INCOME POR TAXABLE PERIOD COMPUTED ON THE CASH RECEIPTS AND DISBUIRSEMEWM METHODJoe not include sal s of livestock hold for draft, breading, ar a=,

=:=rIs sales an Schedule 0 (rarsn 1040).1 as

pm:74 hel~ hover is appucable)R:port sales of other livestock in coluran

--------- - ---------

SCHEDULE OF FARM INCOME AND EXPENSES

I. SALE OF LIVESTOCK RAISED

Kind Quantity Amount

Cattle ........

--------------------

Horses........

Sheep ---------

Swine.........

Chickens -- --- -

Turkeys - - -----

Ducks....

Bew.. .. .

Other (specify):

----------------

U. S. Treasury Department--Intemal Revenue Service

(For cornputatLon of Self-Ernployment Tax, see Page 4)Attach this schedule to your Income Tax Return, Form 1040

2. SALE OF PRODUCE RAISED

Kind

Grain. . . . . . . . . .Hay............

Cotton ..........

V=.=.esFruits and nuts ...

--------------------11 Dairy products ...

------------------ _ji Eggs - - - - - - - - -- -

-------------------------------------

------- -----------

-------------------

-------------------- ----------

Total ............. Is-------------------

(Enter on fine I of summary below)

Quantity Amount

1997..and ending

Mdse. rec'd for produce .....Machine work------- - -- -- -Breeding

Wood and lumber --- ---- - --

Other forest products -- -- ---

Agricultural program pay-

ments. . . . . . .

--------------------- Patronage dividends, rebates

-------------------- or refunds......

h f

3. OTHER FARM INCOME

Items

t er (speci y):

1957195

Amount

$--------------------------------------

--------------------

--------------------

------------------- ------------------------------------

-------------------- --------------------------------------

Total ................$------------------

(Enter an line 2 of summary below)

-------------------

--------------------

--------------------

--------------------

------------------ 7 -------------------

Total.................. 1$------------------

(Enter an line 3 of summary below)

4. SALE OF PURCHASED LIVESTOCK AND OTHER PURCHASED ITEMS

a. Description

--------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------

--------------------------------------------------------------------------------------

----------------z---------------------------------------------------------------------

------------------------------------------------------------------------------------

-------------------------------------------------------------------------------------

b. Date acquired c. Gross sales price d. Cost or other basis

------------------

------------------

------------------

------------------

-------------------

------------------

------------------

------------------

------------------

------------------

$-------------------

---------------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

$-------------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

0. Proffl(or loss)

$-----------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

--------------------

Total (enter on line 4 of surrimnry below) .............................................................. 1$

SUMMARY or iNcomm AND DEDUCTIONS COMPUTED ON THE CASH RECEIPTS AND DISSURSEINVICKT9 METHOD

1. Sale of livestock raised...............

2. Sale of produce raised...............

3. Other farm income ..................

4. Profit (or loss) on sale of purchased live-

stock and other pi;rchased items.....

5. Gross Profits* .................

$ ------------------

.-----------------

$

------ 6. Farm expenses (from page 2) .........

T. Depreciation (from page 3)..........

S. Other farm deductions (specify):

9. Total Deductions ..............

$--------------------

$

'10. Net form profit (or loss) Oine 5 minus line 9) to be Enrted on line 9, page 1, Form 1040 ................. 1$

* Use this amount for optional method of compuunq not earnings fron, nanoreployrnent. (See line 13, page 4.) eco-15-73582-1

Page 254: 47, Al N · 2012-07-21 · S 0 U R C i B 0 0 K Statistics of Income Sole Proprietorship Returns 1957-1984 This is the first edition of the Sole Proprietorship Source Book. It contains

FACSIMILES OF TAX RETURNS, 1957

TARN Z11MIMSES TOR TAXABLE TEAR (Son Instructions)(Do not include personal or living expenses of expenses not attributable to production of farm income, such Ai taxes, insurance. repairs. etc on your dwelling)

1. Items 2. Amount

Labor hired................................. 1$ -------------------Feed purchased ..................... ............. ----------------

Seed and plants purchased ..................... i~ --------------------

Machine hire................................

Supplies purchased ..........................

Cost of repairs and maintenance ...............

Breeding fees ............. ..................

Fertilizers and lime...........................

Veterinary and medicine for livestock ...........

Gasoline, other fuel and cil for farm business ....

Storage and warehousing. . ...................

Taxes ...................................... ------------- .. ....

Total of Columns 2 and 4 (enter on line 6of summary on page 1 (cash method) or line 6, below (accrual method)) ... $

TARN INVENTORT TOR INCOME COSMUTER ON AN ACCRUAL METHOD

(Do not include sales of livestock Imaid for draft, brooding, or dairy pvxV~s; report such sailles on Schedule D (Term 1040),and onsit shown from %%Ou hand at beginning of yvtaeo collsurnal

on Hand at Begirmin9 Purchased During YearDescription of Year

i

yearRaised During Consumed OF LostDuring Year Sold During Year On Hand at End of Year

(K nd of livestock, crops. : qor other products) Quaft- Inveft valitsryQuan-

i1

' Amount paid Inventory value Quan, Inventory value Quart -tituan-

Amount received tti!

Inventory valueIfty 1 t ty tity fity y y

---------------------------------

-------------------------- ------

--------------------------

--------------------

-------------------------- ------

-------------------------- ------

-------------------------- ------

---------------------

----------------------J------

$--------------

----------------

------------

-----------------

------------ ---

-------------- -

--------

-------- ------

------

------

------

-1

------

------

-----

------

$-------------- -

---------------- ------

---------------- ------

I I

---------------- ------

I

---------------- ------

---------------- ------

---------------- ----------------------

$ --------------

------------- --I ------

---------------- ---]

------- ------

---------

------- ---------------

-

------

---------------- ------

- ---------------------

------

--------------

$-------------- i ---

---------------- ---------------------- ------

----------- - -- ---- ---------- ----- ------

---------------- ------ ---------------- ------

I

.-------- ------ ----------------

--------------

---------------- ------

----------------

------

---------------- ------ ----------------

---------------- ------ ----------------

------

---------------- --- I------

----------------I

-----

$---------- ---

----------

----------------

---------- -----

----------------

----------------

------------------------------

----------------

-------------------------- ------

-------------------------- ------

------------------------- ------

---------- ------

------------------------- ------

------------------------- ------

------------------------- -------

--------------

---------------------------------

----------------

----------------

----------------

----------------

------

-------------

------

------

------

-----

- -------------- ------

---------------- --- -

------------I ----------

------ I---------------- --------------------

---------------- ------

---------------- ------

---------------- ------

-----------

-----------

---------------- ------ I---------------- -------

------------------------------ ------

---------------- ------

----------------

--- - -

I----------- -------

----------- --------------

---------------------- ------ ----------------

- --------- ---------- ------

------ ------

----------

-----------------

I

----------------

----------------

---------------

----------------

----------------

----------------------------

------------------------- ------

----------------

---------------- ------

------

---------------- ------

----------------

------

------------- ------

------

-------------

- -------------- ------ ----------------- -----

------------------ ------------

----------------

----------------------------------- ------ -----

Totals............. 1-$ --------------

------------

$ -------------- $ ------_ ------ -------------- $ -------------I i-

$ - ------------

(Enter on line 3)1(Enter on line 4) 1 )(Enteronline IM

-

-

(Enteronline Ila))

SUMMARY Or INCOME AND DED )PIN COMrUTED ON AN ACCRUAL METHOD

I (a). Inventory of livestock, crops, and products atend of year.

(b). Sales of livestock, crops, and products during year .....

(c). Other farm income (specify):---------- I -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

2. Total .........................................3. Inventory of livestock, crops, and prod- I

ucts at beginning of year ............ $------------_------4. Cost of livestock and products purchased

during year.......................S. Gross profits (line 2 minus the sum of lines 3 and Q*.....

---------- ------ :1 6. Form expenses (from above). I-------------------$---7. Depreciation (from page 3).

------------ !__ I --------------------

$ -- ----------

S. Other form deductions

(specify): ------------------------

Page 2

3. Items i 4. Amount(Continued) ! (Continued)

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9. Total Deductions $

I10. Net form profit (or loss) (line 5 minus line 9) to be reported on line 9, page 1, Form 1040 .................. $

Insurance on property (except your dwelling) .... 4 -------------------

Interest on form notes and mortgages ............

Water rent, electricity, and telephone ...........

Rent of farm. part of farm, or pasturage ..........

Freight, yardage. expresr, and trucking ..........

Automobile upkeep (farm share) ................

Amortization of grain storage facilities (attach

statement) .................................

Soil and water conservation expenses (attach

statement showing computation) - - - -- - - - - -- -- - --------------------

Other farm expenses (specify)- - --- ------- -- ---------- ---- --- - - - __I-

*Uso this amount for optional method of computing net earnings from self-einployment. (See line 13, page 4.) IG-715S2-1

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FACSIMILES OF TAX RETURNS, 1957

DEPRECIATION (See laustmetions) Page 3

1. Kind of property (If buildings,state material of which con-st.ted). Exclude land andother nondepredabie property

2. Dateacquired 3. Cost or other basis

4. Depreciation allowed(or allowable) in prioryears

5. Method of computingdepreci

ation 6-'Rate

or ife(years)7. Depreciation for

this year

--------------------------------

--------------------------------

--------------------------------

--------------------------------

------------------------------ I -

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$ ----------------------

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$ ----------------------

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Total (enter on line 7 of summary on page I (cash method) or line 7, page 2 (accrual method)) ........... 1$

SEE ADDITIONAL INCOXE TAX INSTRucTIONS roR rARNERS ON SEPARATE SHEET

SELF-EMPLOYMENT TAX INSTRUCTIONSFor years ending after December 31, 1954, individuals de-

riving income from farming operations are subject to self-errifloyment tax. See page 4 for computation of earnings fromsel -employment and self-employment tax.

Optional method.-A farmer has an option of figuring hisnet rarm earnings for self-employment tax purposes only.if his gross income for the year from farming is not more than$1,800, he may report two-thirds of his gross-form income insteadof his actual net earnings from farming. If his gross income fromfarm self-employment is more than $1,800 and his actual netearnings from farming are less than $1,200, he may report$1,200. For the purpose of the optional method, a partner shouldcompute his share of gross profits from a form partnership inaccordance with the partnership agreement. In the case ofguaranteed payments, his share is his guaranteed payment plushis share of the gross protits after such gross profits are reducedby all guaranteed payments of the partnership.

SHARE-FARMING ARRANGEMENTSAn individual who undertakes to produce a crop or livestock

on land belonging to another for a proportionate share of thecrop or livestock produced, or the proceeds thereof, is consid-ered to be an independent contractor and a self-employed personrather than an employee. His net earnings should be reportedon Schedule F (Form 1040) for income tax and self-employmenttax purposes.

Farm rentals.-Rental income from a farm counts for socialsecurity purposes if the arrangement provides for materialparticipation by the landlord and he does participate mate-rially in the production of the crop or livestock or in the manage-ment of the production of the farm products. Such rental incomeis farm earnings and should be reported on page I or 2 of thisschedule. "Material participation" means the taking of animportant part in the actual production or in the making ofmanagement decisions.

MORE THAN ONE TRADE OR BUSINESSIf an individual is engaged in farming and in one or more

other trades or businesses, his net earnings from self-employmentare the combined net earnings from self -employment of alltrades or businesses carried on by him. Thus, the loss sustainedin one trade or business will operate to reduce the incomederived from another trad4 or business. In such cases, useboth Schedule F (Form 1040) and Schedule C (Form 1040) todetermine net profit from the farm and nonfarm activities,respectively. Make the combined calculation ofself-employmenttax on page 3 of Schedule C. Fill in only lines 11 through 13on page 4 of Schedule F.

JOINT RETURNSWhere husband and wife file a joint income tax return, page

4 of this schedule should show the name of the one with self-em-en income from farming. Where husband and wife each

E'.Odymself-temployment income, a separate ScheduleF, or a separateSchedule C, whichever is appropriate, must be filed by each.However, the total of the amounts shown as profit (or loss) fromall businesses should, for income tax purposes, be reported online 8 or 9, on page 1, Form 1040, and the combined self-em-ployment tax should be entered on line 15, page 1, of Form 1040.

COMMUNITY INCOMEFor the purpose of computing net earnings from self-employ-

ment (but not for income tax), if any of the income from a trade

or business is community income, all the income from such tradeor business is considered the income of the husband unless thewife exercises substantially all the management and control ofthe trade or business, in which case all of such income is con-sidered the income of the wife. (Also see instructions on partner-ships below.)

If separate income tax returns are filed by husband and wife,a complete Schedule F or Schedule C, whichever is appropriate,must be attached to the return of the one with self-employmentincome. Community income included on such a schedule must,however, be allocated, for income tax purposes, between thetwo returns (on line 8 or line 9, page 1, Form 1.040) on thebasis of the community property laws.

PARTNERSHIPSIn computing his combined net earnings from self-employ-

ment, a partner should include his entire share of such earningsfrom a partnership including ony guaranteed payments. Nopart of that share may 'be attributed to the partner's wife (orhusband) even though the income may, under State law, becommunity income. However, in the case of a husband andwife farm partnership, like other partnerships, the distributiveshare of each must be entered as partnership income in Sched-ule H, page 3, of Form 1040 for income tax purposes, and online I I (b), page 4, of separate Schedule F for self-employmenttax purposes. (Use separate Schedule C, page 3, to report non-farm income for social security purposes.)

EXCLUSIONS FROM SELF-EMPLOYMENTIn determining the amount of net earnings from self-employ-

ment from farming, the following items should be excluded:Real estate rentc".-Rentals from real estate, including any

personal property that is leased with the land. This includesrentals received in cash or crop shares. These amounts shouldbe reported in Schedule G of Form 1040. See, however, "FarmRentals" above which should be reported on page I or 2 of thisschedule.

Property gains and losses.-Gains and losses from the sale,exchange, or involuntary conversion of capital assets and otherproperty which is not held primarily for sale to customers. Theseamounts should be reported on separate Schedule D (Form 1040).

Not operating losses.-In determining the net earnings fromself-employment, no deduction for net operating losses of other

Tears shall be allowed. Such deduction should be reflected onine 11, page 1, Form 1040.

SCHEDULE SE (FORM 1040)To assure proper credit to your account, be sure to enter your

name and social security account number on Schedule. SE(Form 1040) exactly as they are shown on your social securitycard. If you do not have a social security account number,you must get one. These account numbers are obtainable fromany of the approximately 600 Social Security Administrationoffices throughout the country. The telephone directory or yourlocal post office will give you the address. Do ,nt delay filingyour return beyond the due date.

Regardless of whether joint or separate returns, Form1040, we filed by husband and wife, Schedule SE (Form1040) must show only the name of the one with self-em-ployment income. If both had net earnings from self-employment, a separate Schedule SE must be filed by each.

10--73582- 1

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SCHEDULE C(Form 1040)

Department of the TreasuryInternal Revenue Service (o)

Name of proprietor

OMB No. 1545-0074

1 0,00 8409

Social security number

Profit or (Loss) From Business or Profession(Sole Proprietorship)

Partnerships, Joint Ventures, etc., Must File Form 1065.10' Attach to Form 1040or Form 1041. 110, See Instructions for Schedule C (Form 1040).

A Main business activity (see Instructions) 10- Product or Service 01P r I in h.

B Business name and address jo

D Method(s) used to value closing inventory:

(1) 0 cost (2) 0 Lower of cost or market (3) 0 Other (attach explanation)

E Accounting method: (1) El Cash (2) El Accrual (3) F-1 Other (specify) lop ...............

F Was there any change in determining quantities, costs, or valuations between opening and closing inventory?.

If "Yes," attach explanation.6 Did you deduct expenses for an office in your home? . . . . . . . . . . . . . . . . . . . .

IncomeI a Gross receipts or sales . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Less: Returns and allowances . . . . . . . . ... . . . . . . . . . . . . . . . .

c Subtract line 1 b from line la and enter the balance here . . . . . . . . . . . . . . . . .

2 Cost of goods sold and/or operations (frorn Part III, line 8) . . . . . . . . . . . . . . . . . .

3 Subtract line 2 from line 1c and enter the gross profit here . . . . . . . . . . . . . . . . . .

4 a Windfall Profit Tax Creditor Refund received in 1984 (see Instructions) . . . . . . . . . . . .

b Other income . . . . . . . . . . . . . .. . . . . . . . . . .

5 Add lines 3, 4a, and 4b. This is the gross Income . . . . . . . . . . . . . . . . . . . . 100.Wffm Deductions

lalbIc2348

41b

5

0

00/01/1 0051/1Yes I No

rffil ~/, I

6 Advertising 23 Repairs . . . . . . . . . .. . . . . . . . . .

7 Bad debts from sales or services (Cash 24 Supplies (not included in Part III below)

see Instructions)method taxpayers - 25 Taxes ~Do not include Windfall,

8 Bank service charges Profit Tax here. See line 29.) . . .. . . . . . .

9 Car and truckexpenses 26 Travel and entertainment . . . .. . . . . .

10 Commissions . . . . . . . . . - 27 Utilities and telephone . . .. .

.

I I Depletion . . . . . . . . . . - 28 a Wages .

,

1.12 Depreciation and Section 179 deduction

from Form 4562 (not included in Part

b Jobs credit

c Subtract line 28b from 28a

III below) 29 Windfall Profit Tax withheld in 1984. . . . . . . . . . .

13 Dues and publications . . . . . . 30 Other expenses (specify):

14 Employee benefit programs a . ................ . . .

15 Freight (not included in Part III below)

............. .

b ...............................

16 Insurance c ............................... . . . . . . . . .

17 Interestan business indebtedness d ............................... .

and cleanin18 Laundr 0 ..............................g . . . . . .y19 Legal and professional services f .. ......................... . .

20 Office expense

....

9 ------------------------------. . . . . . . . .

21 Pension and profit-sharing plans h ..............................

22 Rent on business property . . ~ ~ : 131 Add amounts in columns for lines 6 through 30i. These are the total deductions . . . . . . . . . 110- 31

32 Not profit or (loss). Subtract line 31 from line 5 and enter the result. If a profit, enter on Form 1040, line 12,and on Schedule SE, Part 1, line 2 (or Form 104 1, line 6). If a loss, you MUST goon to line 33 . . . . 32

33 If you have a loss, you MUST answer this question: "Do you have amounts for which you are not at risk in this business (see Instructions)?" 0Yes 0 NOIf "Yes," you MUST attach Form 6198. If "No," enter the loss an Form 1040, line 12, and on Schedule SE, Part 1, line 2 (or Form 104 1, line 6).

Part III Cost of Goods Sold and/or Operations (See Schedule C Instructions for Part 111)

I Inventory at beginningof year (ifdifferent from last year's closing inventory, attach explanation) . . . . .

2 Purchases less cost of items withdrawn for personal use . . . . . . . . . . . . . . . . .

3 Cost of labor (do not include salary paid to yourself) . . . . . . . . . . . . . . . . . . . .

4 Materials and supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

5 Other costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

6 Add lines 1 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 Less: Inventory at end of year . . . . . . . . . . . . . . . . . . . . . . . . . . .8 Cost ofgoods sold and/or operatioruL Subtract line 7 from line6. Enter here and in Part 1, line 2, above. . .

For Paperwork Reduction Act Notice. see Form 1040 InStrUCtiOnS. *UA0....fflMM1ftCMjw1e@4-4=407 9"904750

234

5678

Schedule C (Form 1040) 1M

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SCHEDULE F Farm Income and Expenses OMB NO. 1545-0074

(Form 1040)Department of the 1 reasuryInternal Revenue Service (0)

10, Attach to Form 1040. Form 104 1. or Form 1065.

1110, See Instructions for Schedule F (Form 1040).

U8414

Name of proprietor(s) Social security number (SSN)

If you disposed of commodities received under the payments-in-kind (PIK) program, check the box(es) that apply:

Feed for livestock, 0 Sold and reported in income.

Employer ID number (NOT SSN)

I

Farm Income-Cash Method

Do not Include sales of livestock held for draft, breeding,sport, or dairy purposes; report these sales on Form 4797.

Sales of Livestock and Other Items You Bought for Resale

Farm Deductions-Cash or AccrualMethod

Do not Include personal or living expenses (such astaxes, Insurance, repairs, etc., on your home), which donot produce farm Income Reduce the amount of your

a. Description b. Amount___.

c. Cost or other basis.

farm deductions by any reimbursement before entering

I Livestock lb- -----------the deduction below.

Items Amount

-------------------------- 32 a Laborhired . . . . . . . .

2 Otheritems go - --------- b Jobs credit . . . . . . .

- ____ -- - _- --------------- c Balance (subtract line 32b

3 Totals . . . . . . . . . . . from line 32a) ......

4 Profit or (loss), subtract line 3, column c from line 3 33 Repairs, maintenance . . . ., ,column b . . . . . . . . . . . . . . . . . . . .

.. 10 1 . 34 Interest . . . . . . . . . . . .

S l f Li k d P d d d O h FY R 35 Rent of farm, pasture . . . . .a es o vestoc an ro uce aise an t er arm Incomeou36 Feed purchased . . . . . . . .

Kind Amount 37 Seeds plants purchased . . .

5 Cattle and calves . . . . . . . . . . . . . . . . . . . . .

,

38 Fertilizers, lime chemicals.

6 Sheep . . . . . . . . . . . . . . . . . . . . . . . . . .

,

39 Machine hire . . . . . . . . .

7 Swine . . . . . . . . . . . . . . . . . . . . . 40 Supplies purchased . . . . .

8 Poultry . . . . . . . . . . . . . . . . . . . . . . . . . . 41 Breeding fees . . . . . . . . .

9 Dairy products . . . . . . . . . . . . . . . . . . . . . 42 Veterinary fees, medicine

10 Eggs . . . . . . . . . . . . . . . . . . . . . . . . . . 43 Gasoline fuel oil . . . . . . .

I I Wool . . . . . . . . . . . . . . . . . . . . . . .

, ,

warehousing . . . . .44 Storage

12 Cotton . . . . . . . . . . . . . . . . . . . . . . . . . .

,

45 Taxes . . . . . . . . . . . .

13 Tobacco . . . . . . . . . . . . . . . . . . . . . . . . . 46 Insurance . . . . . . . . . . .

14 Vegetables . . . . . . . . . . . . . . . . . . . . . . . . 47 Utilities . . . . . . . . . . . .

15 Soybeans . . . . . . . . . . . . . . . . . . . . . . . . . 48 Freight trucking . . . . . . .

16 Corn . . . . . . . . . . . . . . . . . . . . . . . . . . .

,

49 Conservation expenses . . . .

17 Other grains . . . . . . . . . . . . . . . . . . . . . . . 50 Land clearing expenses (see18 Hay and straw . . . . . . . . . . . . . . . . . . . . . . instructions for limitations) .

19 Fruits and nuts . . . . . . . . . . . . . . . . . . . . . . 51 Pension and profit-sharing

20 Machine work . . . . . . . . . . . . . . . . . . . . . . plans . . . . . . . . . . . . .

21 a Patronage dividends

b Less: Nonincome items.

52 Employee benefit programs

other than line 51 . . . . . . .

c Net patronage dividends . . . . . . . . . . . . . . . 53 Depreciation and Section 179

22 Per-unit retains . . . . . . . . . . . . . . . . . . . . . deduction (from Form 4562).

23 Nonpatronage distributions from exempt cooperatives . . . 54 Other (specify) Ili-

24 Agricultural program payments: a Cash . . . . . . .

--------

------------------------------

b Materials and services . . . . . . . . . . . . . . . .

-

25 Commodity credit loans under election (or forfeited) . .-------------------------------

26 Federal gasoline tax credit . . . . . . . . . . . . . . . .

------------------------------

27 State gasoline tax refund . . . . . . . . . . . . . . I .

------------------------------

28 Crop insurance proceeds . . . . . . . . . . . . . . . .-

-

------------------------------

29 Other(specify) So-------------------------------

----------------------------- - ------------------------------

I -------------------------------------------- ----------------------------------30 Add amounts in column for lines 5 through 29 . . . . ..

31 Gross profits (add lines 4 and 30) . . . . . . . . . 111-55 Total deductions (add lines

32c through 54) . . . . . 10,

56 Net farm profit or (loss) (subtract line 55 from line 31). If a profit, enter on Form 1040, line 19, and on ScheduleSE, Part 1, line 1. If a loss. you MUST go on to line 57. ~~e§ and partnerships, see the Instructions.) . . . . . . 1 56

57 If you have a loss, you MUST answer this question: "Do you have amounts for which you are not at risk in this farm (see Instructions)?".0 Yes El NoIf "Yes," you MUST attach Form 6198. If "No," enter the loss on Form 1040, line 19, and on Schedule SE, Part 1, line 1.

For Paperwork Reduction Act Notice, see Form 1040 Instructions. Schedule F (Form 1040) 1984

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Sdwdule F (Fom 1040 19W 24 pap 2

Part III Farm Income-Accrual Method (Do not Include sales of livestock held for draft, breeding, sport, or dairypurposes; report these sales on Form 4797 and omit them from "Inventory at beginning of year" column.)

a Kind b. Inventwy atbeginning of year

r- Cost of itemspurchased during year

dL Saiesduring year

e. Inventoryat end of year

S8 Cattle and calm . . . . . . . . . . .

59 Sheep . . . . . . . . . . . . . . . . .

60 Swine . . . . . . . . . . . . . . . . .

61 Poultry . . . . . . . . . . . . . . . .

62 Dairy products . . . . . . . . . . .. .

63 Eggs . . . . . . . . . . . . . . . . . .

64 wool . . . . . . . . . . . . . . . . . .

65 Cofton . . . . . . . . . . . . . . . . .

66 Tobacco . . . .

. . . . . . . . . . . .67 Vegetables . . .

.68 Soybeans .. . .

. .69 Com . . . . . .

.70 Othergrains . . . . . . . . . . . . . .

71 Hayand straw . . . . . . . . . . . . .

72 Fruits and nuts . . . . . . . . . . . . .

73 Machine work . . . . . . . . . . . . .

74 Other (specify) 00----------------

Will WIN

-----------------------------------

------------------------------- ----

------------------------------------

-----------------------------------

-----------------------------------

-----------------------------------

-----------------------------------

-----------------------------------

YS Totals (enter here and in Part IVbelow) . . . . . e * 9 a * e * * e e

.

.1 (Enter on line 84 ) (Enter on line 85) (Enteron line 77 ) (Enter on line 76 )

Part IV Summary of Income and Deductions-Accrual Method76 Inventory of livestock, crops, and products at end of year (line 75, column e) . . . . . . . . . . . . . . . . . . . . . .77 Sales of livestock, crops. and products during year (line 75, column d) . . . . . . . . . . . . . . . . . . . . . . . . . .78 Agricultural program payments: a Cash . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b Materials and services . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

79 Commodity credit loans under election (or forfeited) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

80 Federal gasoline tax credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

81 State gasoline tax refund . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

82 Other farm income (specify) No- ---------------------------------------------------------------------

---------------------------------------------7-------------------------------------------------------

- -----------------------------------------------------------------------------------------------------

------------------------------------------------------------------------------------------------------

----------------------------------------------------------- ------------------------------------------

-----------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------

-----------------------------------------------------------------------------------------------------

83 Add lines 76 through 82 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

84 inventory of livestock, crops, and products at beginning of year (line 75, column b) . . . . . . .$5 Cost of livestock and products purchased during year (line 75, column c) . . . . . . . . . . . .86 Total (add lines84 and 85) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ...

87 Gross profft (subtract line 86 from line 83) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

83 Total deductions from Part 11, line 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

89 Not farm profit or (loss) (subtract line 88 from line 87). If a profit, enter on Form 1040, line 19, and on Schedule SE,Parti, line 1. Ifaloss, u MUST go onto line 90. (Fiduciaries and rtnerships, seethe Instructions.) . . . . . . . . 89

90 If you have a loss, you MUST answer thisquestion: "Do you have amounts forwhich you are not at risk in this farm (see Instructions)?". D Yes 11 NoIf "Yes," you MUST attach Form 6198. If "No. " enter the loss on Form 1040, line 19. and on Schedule SE. Part 1, line 1 -

*U. S. GOVERNMENT PRINTING OFFICE.-1987- 172-669

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