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

Published: Feb 16, 1992

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

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

Version V1

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Project Description

Summary

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.

Citation

United States Department of Treasury. Internal Revenue Service. Statistics of Income: Corporate Source Book, 1976 . Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 1992-02-16. https://doi.org/10.3886/ICPSR08084.v1

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Subject Terms

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

Scope of Project

Time Period(s)

1972-07 -- 1973-06

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.

Methodology

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.

Universe

Corporate income tax returns for 1972.

Data Source

corporate income tax returns for 1972

Data Type(s)

administrative records data

Version(s)

Original Release Date

1984-05-11

Version Date

1992-02-16

Notes

Data in this collection are available only to users at ICPSR member institutions.
The citation of this study may have changed due to the new version control system that has been implemented.

This study is provided by ICPSR. ICPSR provides leadership and training in data access, curation, and methods of analysis for a diverse and expanding social science research community.