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Statistics of Income: Corporate Source Book, 1976 (ICPSR 8084)
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.
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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. http://doi.org/10.3886/ICPSR08084.v1
Persistent URL: http://doi.org/10.3886/ICPSR08084.v1
Scope of Study
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.
corporate income tax returns for 1972
Original ICPSR Release: 1984-05-11
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