Dataset

The Statistical Abstract files are distributed by the US Census Department as Microsoft Excel files. These files have data mixed with notes and references, multiple tables per sheet, and, worst of all, the table headers are not easily matched to their rows and columns.

A few files had extraneous characters in the title. These were corrected to be consistent. A few files have a sheet of crufty gibberish in the first slot. The sheet order was shuffled but no data were changed.

The tables that were changed (this is table 730):

0166 0257 0362 0429 0445 0446 0459 0461 0462 0464 0465 0466 0467
0469 0479 0480 0481 0482 0483 0484 0485 0486 0487 0559 0628 0629
1144 1227 1231

This dataset consists of a table of 53 rows and 29 columns.

In billions of dollars (2,635 represents $2,635,000,000,000), except as noted. Covers active corporations only. All corporations are required to file returns except those specifically exempt. Beginning 1981, excludes taxable cooperatives, and 1985, foreign sales and interest-charge domestic international sales corporations. See source for changes in law affecting comparabililty of historical data. Based on samples; see Appendix III

Footnotes

1. Represents certain small corporations with up to 75 shareholders (35 for 1983 to 1996;
   25 for 1982; 15 for 1977 to 1981; and 10 for 1970 to 1976), mostly individuals, electing
   to be taxed at the shareholder level.
2. Includes items not shown separately.
3. Payable in less than 1 year.
4. Payable in 1 year or more.
5. Includes appropriated and unappropriated and “adjustments to shareholders’ equity” .
   a Net worth is the sum of “capital stock,” “additional paid-in capital,” “retained earnings, appropriated,”
   “retained earnings, unappropriated” minus “cost of treasury stock.”
6. Beginning 1987, receipts, deductions and net income of S corporations
   are limited to those from trade or business. Those from investments are
   excluded.
7. Beginning 1987, includes gross sales and cost of sales of securities,
   commodities, and real estate by exchanges, brokers, or dealers selling on
   their own accounts. Excludes investment income.
8. Includes exempt interest in State and local government obligations.
9. Excludes regulated investment companies.
10. Consists of regular (and alternative tax) only.
11. Includes minimum tax, alternative minimum tax, adjustments for
    prior year credits, and other income-related taxes.