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 ,l@ ,1# ,# ,# ,# ,#  ,d- ,) ,) ,) ,) ,) ,6 ,8 ,6 ,6 ,6 ,? ,= ,= ,= ,= ,= ,? ,? ,? ,? ,? ,? ,? ,? ,?-b%Unrelated Business Income Tax Returnsh!`Table 5.--Number of Returns, Gross Unrelated Business Income (UBI), Total Deductions, Unrelated """""""" "e!]Business Taxable Income (Less Deficit), Unrelated Business Taxable Income, and Total Tax, by """""""" "Q!IPrimary Unrelated Business Activity or Industrial Grouping, Tax Year 2001"""""""" " ._(W[All figures are estimates based on samples--money amounts are in thousands of dollars]""" " """ "  "K'''''''' 'T) +Gross ,Total.5P- Unrelated business taxable income OS Unrelated 7Q/ Total )+)#Primary unrelated business activity*Number* unrelated/deductions [1,2]0H(less deficit)IS business :U2 tax [4] 0@or industrial grouping *of*business*Number**Number*Staxable *Number * )  *returns *income *of *Amount *of *Amount S income  *of *Amount 1 2 V(UBI) 2returns 2 2 returns [3] 2 2 2returns 2 3~ 4?~ 4@~ 4@~ 4@~ 4@~ 4@~ 4@~ 4 @~ 4"@$ FAll activities and groupings~ LZ@~ WL#^A~ L@Q@~ Wn"~ L@!@~ X@%@~ WnV0~ L@~ L A 53 A+Agriculture, forestry, hunting, and fishing~ Mo@~ Y\@~ Mo@~ Y@.@~ M@e@~ Z@~ Y@~ M`@~ Mϴ@ 7AMining~ Mf@~ Y@~ Mf@~ Y@@~ M@f@~ ZԬ@~ Y@~ M_@~  M@ :A Utilities~ M7@~ Y@~ M7@~ Y@~ M7@~ Z Y*1,281 M*16  N*396 :A Construction~ NO@~ [@~ NO@~ [J@ N*50 \*-407 ]*613 ^*36  ^*92 :A Manufacturing~ M l@~ Y@~ Mk@~ Y@~ Me@~ Z5~ Y@~ M@S@~  M@ :AWholesale trade M*126Y*3,512 M*126Y*13,486 M*116Z*-9,974 Y*223 M*53  M*33 < >A Retail trade~ M@~ YA~ M@~ Y<A~ Mܒ@~ Z~ Y@~ Mp~@~  M4@ < >&ATransportation and warehousing~ MF@~ Y@~ MF@~ Y@~ MF@~ ZxY*1,756 M*17  N*550 < >A Information~ M@~ YpA~ M@~ YHA~ M@~ Z;~ Yy@~ Ns@~  N»@ <$AFinance and insurance, total~ M@~ Y 8A~ M@~ YL~ M@~ ZA~ Y8A~ M@~  M@ <+B#Unrelated debt-financed activities,MYMYMZYM M :4C, other than rental of real estate [5]~ M@@~ Y`@~ M@@~ Y@~ M @~ Z@~ Y@~ M@~  M>@ :-B%Investment activities of Code sectionMYMYMZYM M :<C4 501(c)(7), (9), and (17) organizations [5,6]~ M@~ Y&~ M@~ YdA~ Md@~ Z A~ Yx A~ M@~  M@ :&BPassive income activities withMYMYMZYM M :,C$ controlled organizations [5]~ M@s@~ Yl A~ M@s@~ Yh/A~ Mm@~ Z@~ YR@~ Md@~  M@ :(C Other finance and insurance ~ MR@~ Y$A~ MP@~ Y%~ M@~ Z`k@~ Ym@~ M@~  Mm@ :1C)Real estate and rental and leasing, total~ Mb@~ Y)A~ Ma@~ Y)A~ M@~ Z~ Y`a@~ M@~  Mr@ :/C' Rental of personal property..~ MH@~ Y@~ M@@~ Y@~ Mx@~ Z~ Y@~ M`j@~  M@ : ,X?! ,?" ,?# ,?$ ,?% ,?& ,?' ,?( ,?) ,?* ,=+ ,;, ,?- ,n#. ,%/ ,%0 ,%1 ,%2 ,%3 ,o%4 ,%5 ,%6 ,%7 ,%8 ,%9 ,$%: ,%; ,Q%< ,N%= ,e%> ,%4 C, Other real estate and rental and leasing~ MY@~ Y8-~ MY@~ YL-~ M0@~ Z~ YU@~ M@~ M@ :8!C0Professional, scientific, and technical services~ !MZ@~ !Y~i~ !MZ@~ !Y2n~ !M@~ !Zm~ !Ya@~ !M @~ ! M@! :/"C'Management of companies and enterprises~ "MA@~ "Yj@~ "M@@~ "Y@~ "M@@~ "Z@~ "Y@~ "MA@~ " MP@" :,#_$Administrative and support and waste#M#Y#M#Y#M#Z#Y#M# M# :/$C' management and remediation services~ $M@~ $YYA~ $M@~ $Y A~ $M@~ $Z1~ $Y@~ $Ml@~ $ M@$ :(%C Educational services~ %MN@~ %Y`@~ %MN@~ %Y@~ %MJ@~ %Z¬ %Y*948 %M*39 % M*409% :(&C Healthcare and social assistance~ &M@~ &Yı3A~ &M@~ &Y~bT~ &M@~ &Zm~ &Y@F@~ &Mr@~ & MJ@& :+'C#Arts, entertainment, and recreation~ 'M@~ 'Y#~ 'M@~ 'Y&~ 'M@~ 'Z~ 'YR@~ 'M<@~ ' M@' :'(CAccommodation and food services~ (M@~ (Yp A~ (M@~ (Y#~ (M@~ (Z~ (Y@@~ (MH@~ ( M\@( :)AOther services~ )MЂ@~ )Yh|A~ )MЂ@~ )YA~ )M`@~ )Z~ )Y4@~ )Ms@~ ) M@) :#*DExploited exempt activities~ *M@h@~ *Y`@~ *M@h@~ *Y@@~ *M``@~ *Z o@~ *YI@~ *M[@~ * M@* <+G Not allocable~ +R n@~ +`@@~ +R n@~ +` @~ +Rm@~ +a ~ +`@~ +R@^@~ + R@w@+ 9,E,$,$,$,$,$,$,$,$, $, :r-Jj* Estimate should be used with caution because of the small number of sample returns on which it is based.-J-%-%-%-%-%-%-%- %- $.J[1] Excludes cost of sales and services, which was subtracted from gross receipts from sales and services in computing gross profit from sales and services. Gross profit from .J. &/Jsales and services was a component of gross unrelated business income (UBI). Cost of sales and services can include amounts attributable to depreciation, salaries and wages, /J/ &0Jand certain other deductible items. For all exempt organizations reporting gross UBI, cost of sales and services was $2.3 billion.0J1J|[2] Includes both deductions reported on the main part of the tax return and expense items reported on supporting schedules.1Ja2JY[3] Excludes returns with unrelated business taxable income (less deficit) equal to zero.2J3J[4] Total tax is the regular unrelated business income tax after reduction by any tax credits (foreign tax credit, general business credit, prior-year minimum tax credit, and other 3J4Jallowable credits), plus the "alternative minimum tax," the "proxy" tax on nondeductible lobbying and political expenditures, and "other" taxes. The proxy tax was reported on 4J5JForm 990-T and was included in total tax; however, it had no connection to the tax on unrelated business income or an organization's involvement in unrelated business activities. 5Jy6JqFor exempt organizations reporting gross UBI above the $1,000 filing threshold, total proxy tax was $1.4 million.6J7J[5] See the Explanation of Selected Terms section of this article for definitions of Unrelated Debt-Financed Income, Investment Income (Less Loss), and Income from Controlled 7J8JOrganizations.8J9J[6] Section 501(c)(7) organizations are social and recreational clubs; section 501(c)(9) organizations are voluntary employees' beneficiary associations, and section 501(c)(17) 9JC:J;organizations are supplemental unemployment benefit trusts.:J@;J8NOTE: Detail may not add to totals because of rounding.;JW<JOSOURCE: IRS, Statistics of Income Winter 2004-2005 Bulletin, Publication 1136. <J=J=J>">">">">">">">">"> "= 8<X/#> ????m0 ׉wTVTV, *08  *0*0) ( (0 (0 ll(   X   lqq     "