\pJames N. Willis  i 2U2uPbZ"^B  dMbP?_"*+%F1courier1' MS Sans Serifns Serif000\1' MS Sans Serifns Serif000\1' MS Sans Serifns Serif000\1' MS Sans Serifns Serif000\1j Helveticaelveticaerif000\$?Ļ 0$1jF0=1j Helveticaelveticaerif000\$?Ļ 0$1jF0=1j Helveticaelveticaerif000\$?Ļ 0$1jF0 =1 PHelv1j helveticaelveticaerif000\$?Ļ 0$1jF0=1 LHelv1lLTimes New Romanew Roman00\$?Ļ 0$1lF0 =1 Arial1 Arial1 dArial1 xArial1 xArial1 Arial&?'?(?)?M @dX"duX??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm General_) \(#,##0\)@*.+(#,##0" ";#,##0" ";"-- ";@" " " "@?<#,##0\ \ \ \ \ ;\-#,##0\ \ \ \ \ ;\-\-\ \ \ \ \ ;@\ \ \ \ \ /,#,##0\ \ \ ;\-#,##0\ \ \ ;\-\-\ \ \ ;@\ \ \ '$#,##0\ \ ;\-#,##0\ \ ;\-\-\ \ ;@\ \ #,##0"";#,##0"";"--";@""# #,##0" ";#,##0" ";"-- ";@" "96#,##0\ \ \ \ ;\-#,##0\ \ \ \ ;\-\-\ \ \ \ ;@\ \ \ \ \  #,##0" ";#,##0" ";"-- ";@" "#,##0"";#,##0"";"--";@" "!#,##0\ ;\-#,##0\ ;\-\-\ ;@\ \ )&#,##0\ \ ;\-#,##0\ \ ;\-\-\ \ ;@\ \ \ .+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)85_(* #,##0_)\ \ ;_(* \(#,##0\)\ \ ;_(* "-"_)\ \ ;_(@_)>;_(* #,##0_)\ \ \ ;_(* \(#,##0\)\ \ \ ;_(* "-"_)\ \ \ ;_(@_)+(#,##0\ \ ;\-#,##0\ \ ;\-\-\-\-\ \ ;@\ \ "Yes";"Yes";"No""True";"True";"False""On";"On";"Off" ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_)+ _Parse_Out# column_headings-column_numbers-data-7 footnotes-== -H SelectArea-7rspanners)o##.;#JW#f  stub_lines-:titles-bVtotals)S##.";# J AL27764944* AL27774944-"# AL27784944- AL27794944- AL277A4944- AL277B4944- AL277C4944-  AL277D4944-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"8C  8C  8C -#<C -#<C -#<C -#<C ,#<C 3p C 3 C 3 C  8C  8C  8C  8C  8C Q 8C 3 C 3 C   <C $ <C ! <C " <C  C  <C 3 <C 3 ,C 3 C 3 C Q"8C "8C "8C a"C a"8C Q"8C Q"8C  8C  C &8C  0C &8C  0C &8C  0C  0C &8C &0style_col_headingsstyle_col_numbersstyle_footnotesstyle_spannersstyle_stub_lines style_titles style_totalsBU} }  }   l)O*-   ==                            KBC1999 Corporation Income Tax Returns: Returns of Active CorporationsCTable 18--Total Receipts, Net Income, Statutory Special Deductions, Income Tax, Tax Credits, and Tax Payment Items, by Ending Accounting Period_+W(All figures are estimates based on samples--money amounts are in thousands of dollars),,,,,,,, , , , , ,,.DTotal returns ofE$KAccounting period ended [13]LLLLL L L L L LL ;ItemFactive corporationsG~ H<@IIIIJ~  H@@ I I I II; Number of<      @ AreturnsAAmount AJulyAAugustA SeptemberAOctoberANovemberADecember AJanuary AFebruary  AMarch  AApril  AMay AJune/~ >?~ >@~ >@~ >@~ >@~ >@~ >@~ > @~  >"@~  >$@~  >&@~  >(@~  >*@~ ?,@=.0& Returns With and Without Net Income12333334 3 3 3 3 33 5Number of returns.~ !8RA !-~ !@~ !` @~ !\A~ !@@~ !4@~ !c~ !@~ !`@~ ! 9@~ ! @~ !V@~ "8A 5Total receipts..~ ! !xKB~ !^n7~ !M; !A~ !KGn~ !#K !|6, B !)lA~ !F4 !gA~ !e1~ !N "5A" 5Net income (less deficit).~ !Z !D^A~ !v~ !"S ~ !a ~ !nm~ !R_ !A~ !j[f~ !:~ !J2 ~ !~ !~ "K- 5%Total income tax before credits [7]..~ !Y5~ !9~ !\~ !~ !Lh~ !]~ !9~ !,*~ !.m~ !>:A~ !~ !|~ !?m~ "l 5Alternative minimum tax~ !@~ !vE~ !@~ !@~ !A~ !`@~ !`>@~ !f6~ !``@~ !u@~ !A~ !@~ !`!@~ "@50- Returns With and Without Net Income, Other!!!!!!!! ! ! ! ! !"40, Than Forms 1120S, 1120-REIT, and 1120-RIC!!!!!!!! ! ! ! ! !"5Number of returns..~ !R3 !-~ !@~ ! @~ !A~ !@~ !`>@~ !~)R~  ! @~  !@~  !@~  !@~  !@~ "pHA5Total receipts..~ !Z!>b B~ !>x0~ !3!WG5A~ ! W~ !>!@gB !A~  !~0 !RA~  !;,~  !I"EA"5Net income (less deficit).~ !ڜ~ !s~ !~ !ޏ~ !Ơ]~ !DeA~ !Z~ !j^~  !8[~  !~  !~  !~  !vF~ "-5%Statutory special deductions, total..~ !,"~ !~ !CL~ !47~ !<~ !JM~ !*A~ !~mh~  !~  !2~  !&g~  !j(~  !_t~ "Ҁ6(5 Net operating loss deduction.~ !.A~ !*q~ !Tp+A~ !,~ !$PA~ !n~ !D/ A~ !E& ~  !AA~  !<&'A~  !;N~  !,&!A~  !V Y~ "v$5 Total special deductions.~ !p@~ !"*~ !DcA~ !<A~ !p:~ !A~ !xA~ !@~  !A~  !@~  !4A~  !y@~  !xUA~ "^c5Income subject to tax..~ !S*A! A~ !޻~ !fX~ !~ !nQ:~ ! ~ !^i+x~  !j.~  !7~  !ym~  !~  !9~ ""+5#Total income tax before credits [8]~ ! _*A~ !濏9~ !~ !y~ !6e~ !&1~ !JR~ !6/*~  !jb~  !vh~  !3~  !P@A~  !fm~ "֧l5 Income tax..~ !f34~ !.#8~ !~~ !~ !ΓZ~ !n~ !ޓ~ !zs)~  !֤}~  !>g~  !~  !n~  !f j~ "f(5 Personal holding company tax.~ !X@~ !\@ !*267 !*318!*1,401~ !?@~ !f@~ !@  !-~  !`x@ !*1,901  !*174~  !$@"*1,415'5 Recapture taxes, total [25].~ !e@~ !s@~ !@ !*35 !*108 !- !-~ !@  %[1]~  !@~  !I@~  !m@~  !7@~ ".@#5 Alternative minimum tax.~ !@~ !%~ !@~ !@~ !A~ !`@~ !`>@~ !~  !``@~  !u@~  !A~  !@~  !`!@~ "@5Foreign tax credit~ !@~ !#' ~ !@|@~ !@~ !>E~ !b$A~ ! ˆ~ !~  !A~  !@@~  !A~  !@~  !"A~ "Z$5U.S. possessions tax credit.~ ! k@~ !6Z~ !/@~ !y@~ !A~ !@~ !DfA~ !H$A~  !@~  !c@~  !@~  !@~  !@~ "K@+5#Nonconventional source fuel credit.~ !p@~ ! 6 !*48~ !8@~ !X@~ !@~ !)@~ !(A !*5,593  !*494~  !@~  !@~  !n@~ "@ 5General business credit.~ !@~ !:"~ !Y@~ !@~ !xA~ !@~ !@~ !~{~  !A~  !@~  !p@~  !@`@~  !C@~ "A l ! "#$ % & ' ( ) * + , - . / 0 1 2 3 4 5 6 7 8 9 : ; <-=7>>7?x7& 5Prior year minimum tax credit.~ !@~ ![~ !@@~ !Z@~ !LA~ ![@~ !@~ !ݠ~ !@@~ !v@~ !@~ !@~ !@~ "!A*!5"Total income tax after credits [2]~ !!*A~ !!-~ !!n~ !!27~ !!}~ !!:~ !!_~ !!6 ~ ! !>`~ ! !֥c~ ! !F~ ! !vz~ ! !YK~ !"v_A."0& Returns With Net Income, Other Than"!"!"!"!"!"!"!"!" !" !" !" !" !""/#0' Forms 1120S, 1120-REIT, and 1120-RIC#!#!#!#!#!#!#!#!# !# !# !# !# !#"$5Number of returns..~ $!:I $!-~ $!@@~ $!@~ $!@~ $!@~ $!c@~ $!*~ $ !@@~ $ !3@~ $ !p@~ $ !@~ $ !@y@~ $"`@%5Total receipts..~ %!9I%!`y B~ %!6%~ %!'%!1A~ %!HH~ %!.%!0A% !A~ % !}"~ % !^ϱ~ % !j֡ ~ % !;?%"yA&5 Net income~ &!:I&!`YA~ &!2~ &!z~ &!*~ &!~ &!ʾ&!\A~ & !~ & !fi~ & !B~ & !~ & !ڡ~ &"L -'5%Statutory special deductions, total..~ '!\ A~ '!`a~ '!J~ '!Π2~ '!69~ '!J~ '!/~ '!>~ ' !1~ ' !((A~ ' !3VA~ ' !v(~ ' !zl~ '"J*((5 Net operating loss deduction.~ (!.A~ (!.q~ (!Tp+A~ (!,~ (!$PA~ (!n~ (!D/ A~ (!n% ~ ( !AA~ ( !<&'A~ ( !;N~ ( !,&!A~ ( !V Y~ ("v$)5 Total special deductions.~ )!`@~ )!~ )!DA~ )!+@~ )!+A~ )!6A~ )!r A~ )!>~ ) ! A~ ) !@~ ) !PA~ ) !p4@~ ) !pA~ )"jMW*5Income subject to tax..~ *!.4*!RA~ *!޻~ *!fX~ *!~ *!23:~ *!ߏ~ *!x~ * !j.~ * !7~ * !ym~ * !~ * !9~ *""++5#Total income tax before credits [8]~ +!O*A~ +!.b9~ +! F~ +!~ +!c~ +!J~ +!F~ +!r)~ + !C~ + !):A~ + !~ + !G~ + !l~ +"Fk,5 Income tax..~ ,!*A~ ,!&8~ ,!~ ,!~ ,!ΓZ~ ,!0QA~ ,!ۓ~ ,!nu)~ , !֤}~ , !>g~ , !.~ , !n~ , !f j~ ,"|f(-5 Personal holding company tax.~ -!@@~ -!P@ -!*267 -!*318-!*1,401~ -!?@~ -!f@~ -!ڴ@ - !-~ - !`x@- !*1,901 - !*174~ - !$@-"*1,414'.5 Recapture taxes, total [25].~ .! e@~ .! @~ .!@ .!*35 .!*106 .!- .!-~ .!~@ . %[1] . !-~ . !=@~ . !m@~ . !7@~ .".@#/5 Alternative minimum tax.~ /!&@~ /!fS~ /! @~ /!d@~ /!pA~ /!D@~ /!@~ /!J!w~ / !@~ / !@~ / !A~ / !@~ / !`@~ /"@05Foreign tax credit~ 0!@~ 0!$ ~ 0!@|@~ 0!@~ 0!>E~ 0!a$A~ 0! ˆ~ 0!~~ 0 !A~ 0 !@@~ 0 !A~ 0 !@~ 0 !"A~ 0"Z$15U.S. possessions tax credit.~ 1! k@~ 1!6Z~ 1!/@~ 1!y@~ 1!A~ 1!@~ 1!DfA~ 1!H$A~ 1 !@~ 1 !c@~ 1 !@~ 1 !@~ 1 !@~ 1"K@&25Prior year minimum tax credit.~ 2!@~ 2!IA~ 2!@@~ 2!Z@~ 2!LA~ 2![@~ 2!@~ 2!~ 2 !@@~ 2 !v@~ 2 !@~ 2 !@~ 2 !@~ 2"!A*35"Total income tax after credits [2]~ 3!)A~ 3!r-~ 3!氘~ 3!b~ 3!~ 3!6~ 3!*~ 3!N ~ 3 !`~ 3 !8A~ 3 !~ 3 !&Lz~ 3 !)K~ 3"2&45Overpayments less refund [14].~ 4!A~ 4!65.~ 4!>A~ 4!z~ 4!p`A~ 4!gMA~ 4!~ 4!~!~ 4 !.}2~ 4 !^~ 4 !~ 4 !>~~ 4 !|~ 4">$55Tax deposited with Form 7004~ 5!`@~ 5!A~ 5!7~ 5!@mA~ 5!x$A~ 5!g$A~ 5!(A~ 5!Ƈ'~ 5 !f;A~ 5 !JA~ 5 !6{L~ 5 !A~ 5 !6 H~ 5"z7:652Credit for tax paid on undistributed capital gains~ 6!@T@~ 6!4@ 6!- 6!- 6!- 6!- 6!-~ 6!@ 6 !-~ 6 !N@~ 6 !(@ 6 !*21~ 6 !y@6"*1,047(75 Credit for Federal tax on fuels.~ 7!U@~ 7!QA~ 7!@~ 7!l@~ 7!S@~ 7!~@~ 7!0@~ 7!@@~ 7 !$@~ 7 !@~ 7 !@~ 7 !@@~ 7 !)@~ 7"_@285*Penalty for underpayment of estimated tax.~ 8!~ A~ 8!@~ 8!@~ 8!V@~ 8!ý@~ 8!i@~ 8!@~ 8!@~ 8 !@~ 8 !@~ 8 !@~ 8 !F@~ 8 !@~ 8"7@'95Tax due at time of filing [22].~ 9! ~ 9!b|~ 9!t@~ 9!nA~ 9!TA~ 9!A~ 9!p@~ 9! ~ 9 !@~ 9 !0@~ 9 !IA~ 9 !@~ 9 !O~ 9"A:5Overpayment of tax [22]~ :!HA~ :!Q~ :! A~ :!A~ :!Zp~ :!2~ :!@K)A~ :!_ ~ : !:E~ : !DAA~ : !MM~ : !-A~ : ! ~ :"Vj\$;5Credit to 2000 estimated tax~ ;!A~ ;!J]h~ ;!<A~ ;!A~ ;!I~ ;!d'~ ;!#A~ ;!&9~ ; !p,A~ ; !P A~ ; !*A~ ; !p>A~ ; !%A~ ;"l-A<6 Tax refunded~ <#t@~ <#]~ <#A~ <#@&@~ <#8#A~ <#A~ <#h.A~ <#&H~ < #A~ < #p@~ < #"A~ < #@u@~ < #}@~ <$~ :=&2Detail may not add to total because of rounding. t>&l* - Estimate should be used with caution because of the small number of sample returns on which it is based.*?'"[1] This amount is less than $500.@l7A7B 7C7D7E7F?7G7Hj7I7J7K)L )M )N )O )P Q R S T U V W X Y Z [ \ ] ^ _ @([2] Credits include foreign tax, U.S. possessions tax, nonconventional source fuel, qualified electric vehicle, general business, prior year minimum tax, and qualified zone academy bond credit. Credits may or may not A(be shown separately.B([7] This amount includes the following: income tax, personal holding company tax, recapture taxes, alternative minimum tax, excess net passive income tax (Form 1120S), branch tax (Form 1120?F), tax C(from Part II, III, and IV (Form 1120?REIT), tax from Line 4, Part II (Form 1120?RIC), tax from page 1, line 5 (Form 1120?PC), and adjustments to income tax, and to total tax, which are not shown separately.C(C(C(D([8] This amount includes taxes listed in [7], except for Forms 1120S, 1120-REIT and 1120-RIC. Each tax may or may not be shown separately.;E(3[13] This item includes full and part-year returns.F([14]This amount includes 1998 overpayments claimed as a credit, and 1999 estimated tax payments, less any refund of estimated tax payments.fG:^[22] This item includes adjustments to tax due or overpayments that are not shown separately. H:[25] This amount includes the recapture of investment credit, low income housing credit, qualified electric vehicle credit, and Indian employment credit.I7Note: See Section 1 (Introduction), Section 2 (Changes in Law and Regulations), Section 3 (Description of the Sample and Limitations of the Data), and Section 5 (Explanation of Terms). J9~Source: Internal Revenue Service, Statistics of Income - 1999, Corporation Income Tax Returns, Publication 16, September 2002.K7L7M7N7O7P7Q7R8S8T8U8V8W8X8Y8Z8[8\8]8^8_8`la b c d e f g h i j k l m n o p q r s t u v w x y z { | } ~  `8a8b8c8d8e8f8g8h8i8j8k8l8m8n8o8p8q8r8s8t8u8v8w8x8y8z8{8|8}8~88D                             888888888888888888888888888888]P.>O>==1 ]R +=== =5 5 ]R >>=<=5 5 ]^ ===`=5 5  ]R >>==5 5 ]R>>==5 5 = f> ????mw$V$VĺL=ػ*0L=ػL=ػ*0*0ػT)L==(0ػ(0=<<`(paxaaa<qq     "