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&��Table 5.--1995, S-Corporation Returns, All Returns: Total Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by









 
Number of Shareholders


















_W[All figures are estimates based on samples--money amounts are in thousands of dollars]








  






















 











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'(Number of shareholders
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+Total-not~ +�?~ +@~ +@H4 - 10I11 - 20I21 - 30 + 31 or more

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 .

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1�?~ 1@~ 1@~ 1@~ 1@~ 1@~ 1@~ 1 @~  1"@3Number of returns~ 
4~j�~ 4€埮@~ 4fD~ 4Nw'~ 4�A~ 48�A~ 4�7褸~ 4妯@~  4`丂 BNumber of shareholders~
4b
~ 4~ 4fD~ 4氼N~ 4tA~ 4碙-A~ 4�A~ 4�.驚~ 4y褸3Total assets
4€濻蜛~ 4.�,~ 4�bL~ 4~\:;~ 4挅~ 4奷9~ 4N)� ~ 4壎~  4� 3Total receipts [2]
4燜P脶A~ 4�4鍴8茿4鉰壝A~ 4娖茿~ 4N�-~ 4^[~ 4V祄 ~  4鰷_6Business receipts
7�А酇~ 7G�7€鞤哑A7€#3E肁~ 7礍~ 7�}~ 7f藧~ 7&B ~  7謟S+E#Interest on Government obligations:

7
7
7
7
7
7
7
7
 7DState and local~ 
7朻%~ 7@V@~ 7赝A~ 7pz鰼~ 7P@~ 7圉A~ 7€q鐯~ 7€誁~  7€!繞#6Net gain, noncapital assets~ 
7*�%
~ 7~ 7&xq~ 7爎.A~ 7n+)~ 7�%:~ 7@� A~ 7叙魼~  7Q覢6Other receipts~ 
7��~ 7朗蹳~ 7睝�~ 7"
~ 7�~ 7贙�
~ 7�9e~ 7|a"A~  7�A<�Total deductions
=`鐇W酇~ =残�=�"|艫=€覭衤A~ =��?~ =�{~ =矤�~ =~  =vd.6Cost of goods sold
7鑊7譇~ 76>~ 7鰶竡~ 7~uf~ 7},~ 7驄7V~ 7�21~ 7��~  7N 6Compensation of officers~ 
7诨~ 7垏A~ 7J�(~ 7I~ 7�5M~ 7秷�~ 7鲪~ 7瀮4~  7楳 A6Salaries and wages~ 
7绢3~ 7�'A~ 7~�~ 7�  ~ 7*CD~ 7� ~ 7篻�~ 7n6
~  7汁H6Repairs~ 
7b邘~ 7@軥~ 7蚵:
~ 7�9�~ 7
^~ 7n)�~ 7xJ"A~ 7�
A~  7€D魼6 Bad debts~ 
7Y+
~ 7顶@~ 7`�6A~ 7zXI~ 7�$A~ 7鄫2A~ 7 A~ 7@[驚~  7罏褸&6Rent paid on business property~ 
7j,r~ 7鬇~ 7q~ 7沢~ 7�
~ 76啉
~ 7頭a~ 7HgA~  7�5鼲6 Taxes paid~ 
7⒒~ 7� 顯~ 7�#~ 7U;~ 7颤[
~ 7*潅~ 7汗�~ 7Nf1~  7�A6 Interest paid~ 
7�9�~ 7@鹪@~ 7�$~ 7捊�
~ 7鰓�~ 7* s
~ 7蕒U~ 7穿 A~  7狊A6Amortization~ 
7頽�~ 7嵅@~ 7�@~ 7642~ 7蹷A~ 7�""A~ 7WA~ 7p馌~  7€c薂6Depreciation~ 
7米 ~ 7阔鉆~ 7F~ 7}~ 7n�4
~ 7翨5~ 7Z駞~ 7斮/A~  7甘A �l�
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 6 Depletion~
7x&A~ 7~ 7�闌~ 7@%轅~ 7鍬~ 7犳鰼~ 7纮貮~ 7A@~ 7P淍!6Advertising~ !
7 Q�~ !7€栄@~ !7DI^A~ !7��
~ !7蚣�~ !7/
~ !7N~ !7詄A~ ! 7pA驚-"E%Pension, profit-sharing, stock bonus,
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7
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7溸
~ #7,~ #7级CA~ #7N痠~ #7.�+~ #7�=k~ #7pK&A~ #7愖A~ # 7�魼!$6Employee benefit programs~ $
7膻~ $7€ 蔃~ $7歞4
~ $7�0�~ $7耳h~ $7�
~ $7n~B~ $7X�A~ $ 7淊@#%6Net loss, noncapital assets~ %
7� A~ %7~ %70U A~ %7p鬇~ %7爴餈~ %7鴼A~ %7|疈~ %7脯@~ % 7@a@&6Other deductions~ &
7~睞6~ &7�-%A~ &7Z顗~ &7v妰~ &7�9�~ &7煮� ~ &7f[�
~ &7��~ & 7<�-A0'<�(Total receipts less total deductions [2]~ '
=觌z~ '=盄~ '=:/�~ '=~~ '=铂�
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(
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=V婾~ )=腊@~ )=J戎~ )=��~ )=揄�
~ )=JS~ )=萰RA~ )=羙~ ) =糩(A*6 Net income~ *
7._p~ *7f驚~ *7爆 ~ *7矂�~ *7&#�~ *7贘�~ *76n
~ *7*螌~ * 7�
<�+6Deficit~ +
7谟 ~ +7Z駺~ +7骤�~ +7襧3~ +7J5
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~ +7篹G~ +7 A~ + 7�A',?Portfolio income (less deficit)
,
=
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=謱�~ -=€葽~ -=驷�
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~ -=�~ -=�
~ -=�E~ -=�!A~ - = �A.6Dividend income~ .
7�.9~ .7~ .7焱A~ .7(:
A~ .7燬驚~ .7€@A~ .7p婔@~ .7@甲@~ . 7 艪/6Interest income~ /
7褻�
~ /7皦@~ /7隁�~ /7Pd8A~ /7l�*A~ /7锈;A~ /7�A~ /7`$ A~ / 7罊鰼"06Royalty income (less loss)~ 0
7�+A~ 07~ 07 �A~ 07啷鯜~ 07@@~ 07 I�@~ 07@香@~ 07秽@~ 0 7`慇/16'Net short-term capital gain (less loss)~ 1
78�*A~ 17~ 17|RA~ 17�3A~ 17%A~ 178�A~ 17Ｎ@~ 17€丘纞 1 7却@.26&Net long-term capital gain (less loss)~ 2
7R�%~ 27吳@~ 27栤�~ 27瀊�~ 27 H~ 27*~ 27€�A~ 27�A~ 2 7 °@$36Other portfolio income (net)~ 3
7)
A~ 37~ 37`嬫@~ 37益@~ 37€n茾~ 37僖@~ 37腀~ 37稝~ 3 7€h@&4?Real estate rental net income
4
7
47
47
47
47
47
47
47
4 75@(less deficit)~ 5
=棆~ 5=味纞 5=xA~ 5=�.A~ 5=@�A~ 5=滞'~ 5=� A~ 5=P夠@~ 5 J€闷�66 Net income~ 6
7J�
~ 67~ 67j郕~ 67�-A~ 67�/)~ 67�?~ 67pA~ 67p€魼~ 6 7`\闌7:Deficit~ 7
7L~>A~ 77味@~ 77钭1~ 77A~ 77鴑A~ 77菴A~ 77 銨~ 77骨@~ 7 7�餈'8FNet income (less deficit) from
8
7
87
87
87
87
87
87
87
8 79Gother rental activity~ 9
= S(A~ 9=~ 9=蠿A~ 9=�A~ 9=噼鳣~ 9=�.A~ 9= )锧~ 9=缞轅~ 9 =r:; Net income~ :
7�>~ :7~ :7膿A~ :7 �A~ :7例鶣~ :7 A~ :7燢駺~ :7@褶@~ : 7蟊@;;Deficit~ ;
7牕A~ ;7~ ;7须麫~ ;7@奸@~ ;7Ю@~ ;7愜@~ ;7€苤@~ ;7爕@~ ; 7铻@'<�ATotal net income (less deficit)~ <�
=俇�~ <�=艪~ <�=z�~ <�=&<�~ <�=鷨�~ <�=6諽~ <�="遻
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7n8- ~ =7牼魼~ =7毉#~ =7猡�~ =7� lA~ =7f残~ =7:徑
~ =7甛�~ = 7繢>;Deficit~ >
7钼�~ >7€@~ >7"~ >7緃~ >7 戰~ >72躹
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