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Statistics of Income: Corporate Source Book, 1976 (ICPSR 8084)

Principal Investigator(s): United States Department of Treasury. Internal Revenue Service


The Corporate Source Book is created annually from corporate income tax returns filed with the Internal Revenue Service (IRS). The records are arranged by minor industry codes, asset size class, and by the presence of net income. There are two records (one with net income and one without net income) for each of the asset size classes, for each of the minor industry codes. The more than 6,000 records represent the averages for the 110,000-150,000 corporate income tax returns sampled annually.

Access Notes

  • Data in this collection are available only to users at ICPSR member institutions. Please log in so we can determine if you are with a member institution and have access to these data files.


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Study Description


U.S. Dept. of Treasury, Internal Revenue Service. STATISTICS OF INCOME: CORPORATE SOURCE BOOK, 1976. Washington, DC: U.S. Dept. of Treasury, Internal Revenue Service [producer], 197?. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 1982. https://doi.org/10.3886/ICPSR08084.v1

Persistent URL: https://doi.org/10.3886/ICPSR08084.v1

Export Citation:

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Scope of Study

Subject Terms:    corporate earnings, corporations, earnings, expenditures, financial assets, income, insurance, industry, small businesses, statistical data, tax returns, taxes, United States

Time Period:   

  • 1972-07--1973-06

Universe:    Corporate income tax returns for 1972.

Data Type(s):    administrative records data

Data Collection Notes:

Since this file represents a sample of all returns and the data elements in the records represent averages for that industry and asset size class, users doing research based upon these records should review the IRS materials pertaining to the sampling variability, which are published annually in STATISTICS OF INCOME: CORPORATE SOURCE BOOK.


Sample:    Stratified sample of the 1.5-1.8 million corporate income tax returns. The sample was stratified on the basis of total assets, net income or deficit, minor industry codes, and type of return. Sample rates range from 2-100 percent, increasing with asset size.

Data Source:

corporate income tax returns for 1972


Original ICPSR Release:   1984-05-11


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