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ALA2918736,/C C  C  C  C  C C C C C C C C C C C  C  C  C  C "C "C #C !C  C  C !C  $C !C  C  (C !C !(C  (C )Q#,C $Q#,C )Q#,C .C )Q#,C  C  (C 18C 18C 1"(C 1"C 18C 1"(C 1"(C 2C AC 8C Q# C  (C Q# C  C  C Q# C  C 9" C 9"C / C - C - C  C . C Q# C  C Q# C  C 2 C (Q# C - ,C 2 ,C -Q!<C -Q!<C /Q!<C (Q# C $Q#,C C C C 2aC 2Q<C 20style_col_headings0style_col_numbers 0 style_data0style_footnotes0style_stub_line0style_stub_lines0 style_titles0 style_totalsBU} }  }   G  l  }@  Z Z Z* Kr* Z* * P* Z1 z3 3 3 3 5 5 6 6 & 8 & & & & & & A A A ATable 5.--Tax Year 1997, S-Corporations, All Returns: Total Receipts and Deductions, Portfolio Income, Rental Income, and Total Net )!Income, by Number of Shareholders_W[All figures are estimates based on samples--money amounts are in thousands of dollars]                  &'(Number of shareholders()))))&+,,,,,,, *Item+ Total [1]~ +?~ +@~ +@94 - 10:11 - 20:21 - 30+ 31 or more + + + + + + + + - . . . . . . . . /~ 0?~ 0@~ 0@~ 0@~ 0@~ 0@~ 0@~ 0 @ ;Number of returns~ 2z~ 2P~ 28E&A~ 2]A~ 2ЌA~ 2@~ 2@~ 2H@ <Number of shareholders~ 2:~ 2P~ 28E6A~ 2d A~ 2 .A~ 2 A~ 2@~ 2@; Total assets2@b{A~ 2nbx`~ 29G~ 2Z'"~ 2I~ 2Z3~ 2~ 2o;Total receipts [2]21:A2A2A~ 2naO2A~ 26~ 2$ ~ 26=Business receipts4h*A4}{A4 MA~ 4FyN44A~ 4D~ 4&1 ~ 4R[+>#Interest on Government obligations:44444444?State and local~ 4^9~ 4 A~ 4=A~ 4@@~ 4ؽA~ 4,@~ 4@@~ 40g@#=Net gain, noncapital assets~ 4 g~ 4ZIy~ 4;>~ 4n$~ 4^~ 4h1A~ 4 A~ 4@=Other receipts~ 4c ~ 4T~ 4JDr~ 4~ 4~ 4ί~ 4e.A~ 4b;Total deductions7@UA7EA7dA~ 7 AL7 A~ 72~ 7B! ~ 7t|A=Cost of goods sold4A4 A~ 4z~ 4n5~ 47a~ 4~ 4&~ 41 =Compensation of officers~ 4K~ 4) ~ 4:X~ 4~ 4i~ 4J~ 4X~ 4%=Salaries and wages~ 47C~ 4 ~ 4~ 4~ 4N~ 4~ 4ND~ 4 =Repairs~ 4ri~ 4~ 49~ 4 v~ 4~ 4%A~ 4P] A~ 4:A= Bad debts~ 4rl~ 4}~ 4vnW~ 4x%A~ 4&T~ 4)A~ 4R@~ 4J@&=Rent paid on business property~ 4B ~ 4VSa~ 4~ 4zv~ 4^~ 4>e\~ 40A~ 4A= Taxes paid~ @+~ @~ @ʩ~ @>!~ @~~ @:w~ @B~ @$= Interest paid~ @4A~ @e~ @\~ @>~ @~ @nl~ @X%A~ @v&A= Amortization~ @~ @VX~ @V7,~ @hA~ @(~ @% A~ @@~ @6@= Depreciation~ @69 ~ @J'~ @~ @bzA~ @Z~~ @~ @(.A~ @|&A lA! A" A@# A$ A% A& A' C( C) C* A+ A, C- {C. A/ A0 A1 A2 A3 A4 A5 zC6 A7 A8 A9 {C: A; A< C= A> A? &  = Depletion~ @kA~ @}@~ @i@~ @j@~ @A~ @@~ @K@~ @@!= Advertising~ !@v~ !@ޅ7~ !@~ !@~ !@NW~ !@7A~ !@(A~ !@ rA-">%Pension, profit-sharing, stock bonus,"@"@"@"@"@"@"@"@#?and annuity plans~ #@.f~ #@k~ #@~ #@K7~ #@:C~ #@ A~ #@[ A~ #@X A!$=Employee benefit programs~ $@~ $@]~ $@^1~ $@@A~ $@70~ $@c1A~ $@ A~ $@bA#%=Net loss, noncapital assets~ %@0!A~ %@8A~ %@z@~ %@T@~ %@@~ %@@~ %@@~ %@T@&=Other deductions~ &@NB=~ &@&Y~ &@~ &@r*~ &@*s ~ &@#~ &@6~ &@j>0';(Total receipts less total deductions [2]~ 'B6~ 'B~ 'BNt~ 'Bf ~ 'BH~ 'B*ي~ 'Bt CA~ 'B6.(D&Net income (less deficit) from a trade(B(B(B(B(B(B(B(B)< or business~ )B~ )BA~ )Bjw~ )BV~ )B~ )B~ )Bz~ )Bj*= Net income~ *@l$~ *@ ~ *@~ *@Ɣ~ *@"~ *@r~ *@~ *@5+=Deficit~ +@Ji? ~ +@7~ +@}~ +@r~ +@Ъ~ +@M~ +@V(~ +@Ъ A',DPortfolio income (less deficit),B,B,B,B,B,B,B,B#-<distributed to shareholders~ -B ~ -B2O~ -B^Y~ -Bb>~ -B ~ -Bd~ -B*$]~ -Br+.=Dividend income~ .@J~[~ .@"A~ .@( A~ .@xA~ .@A~ .@@~ .@`@~ .@ @/=Interest income~ /@vI~ /@2I~ /@?~~ /@&+@~ /@AA~ /@( A~ /@ A~ /@( A"0=Royalty income (less loss)~ 0@u4~ 0@QA~ 0@A~ 0@@W@~ 0@py@~ 0@@"@~ 0@@~ 0@2@/1='Net short-term capital gain (less loss)~ 1@E~ 1@v(~ 1@xA~ 1K~ 1@A~ 1@p@~ 1@@@~ 1@ @.2=&Net long-term capital gain (less loss)~ 2@~ 2@~ 2@~ 2@~ 2@a~ 2@@A~ 2@0H~ 2@8A$3=Other portfolio income (net)~ 3@ A~ 3@0O@~ 3@@~ 3@r@~ 3@@~ 3@d@~ 3@@~ 3@@&4DReal estate rental net income 4@4@4@4@4@4@4@4@5<(less deficit)~ 5B*0~ 5B .A~ 5BTZ&A~ 5B "~ 5Bޕ@~ 5B(A~ 5B@@~ 5E\@6= Net income~ 6@\~ 6@;:A~ 6@nO~ 6@B&A~ 6@ T~ 6@(A~ 6@0@~ 6@r@7FDeficit~ 7@q~ 7@V&A~ 7@\!A~ 7@A~ 7@uA~ 7@@~ 7@@~ 7@@'8GNet income (less deficit) from 8@8@8@8@8@8@8@8@9Hother rental activity~ 9B *~ 9BPP@~ 9BA~ 9BQ@~ 9BPA~ 9Bj@~ 9BB@~ 9Bb@:I Net income~ :@ A~ :@A~ :@A~ :@`C@~ :@A~ :@@~ :@U@~ :@l@;IDeficit~ ;@DA~ ;@ A~ ;@@H@~ ;@@~ ;@@k@~ ;@@~ ;@S@~ ;@ܙ@'<JTotal net income (less deficit)~ <B9~$~ <BV ~ <B~ <Bft~ <BB~ <BT~ <B*~ <B=I Net income~ =@j3-~ =@H~ =@ %\ ~ =@"K~ =@šb ~ =@VD~ =@~ =@'>IDeficit~ >@O ~ >@C~ >@.4S~ >@t~ >@Wr~ >@>>~ >@0 A~ >@'A?!?"?"?"?"?#?#?#?#@ &xA ZMB M@C MD AE AF ZA@%@L@L@L@L@%@%@%@%AP[1] Total includes S Corporations for which neither a number of shareholders was reported nor a Schedule K-1, Shareholder's Share of Income, Credits, Deductions, etc., was filed.BQ[2] Includes interest on Government obligations: State and local, which is not reflected in net income (less deficit) from a trade or business.BNBNBNBNBNBNBNBN;CQ3NOTE: Detail may not add to total due to rounding.COCOCOCOCOCOCOCORDRJSOURCE: IRS, Statistics of Income Bulletin, Publication 1136, Spring 2000.D$D$D$D$D$D$D$D$E$E$E$E$E$E$E$E$E$F$F$F$F$F$F$F$F$F$= X/"> ????mp1wDVBDV?\XT0|0T0\XT|0|0ax\XT0$4w02w0$4XXUwGxqq     "