Sole Proprietorship Returns, 1998 - Part 2 - finance reports

Statistics of Income Bulletin, Summer, 2000 by Michael Parisi, Therese Cruciano

                                                       Agricultural,
                                                         forestry,
                                                       hunting and
                                                         fishing
                                             All
                                           nonfarm
Net income status, item                   industries       Total

                                             (1)            (2)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                      17,408,809        288,922

Business receipts, total(1)              918,268,196     16,694,517

  Income from sales and
    operations(1)                        905,137,974     15,493,704
  Other business income                   13,130,222        200,813

Business deductions, total(1,2)          716,157,430     14,372,856

  Cost of sales and operations           341,132,831      5,505,973
    Inventory, beginning of year          30,801,698        292,138
    Cost of labor                         27,447,822        502,022
    Purchases                            231,404,960      3,331,766
    Materials and supplies                42,161,782        453,901
    Other costs                           42,198,087      1,239,850
    Inventory, end of year                32,881,518        313,703
  Advertising expenses                     9,413,989         64,318
  Bad debts from sales or services           925,866          6,126
  Car and truck expenses                  39,715,702        624,807
  Commissions                             10,722,131        208,890
  Depletion                                  380,149            961
  Depreciation                            29,135,616      1,290,441
  Employee benefit programs                1,560,404         22,937
  Insurance                               12,938,411        355,228
  Legal and professional services          6,669,029         69,016
  Meals and entertainment deducted         3,796,350         33,294
  Mortgage interest                        4,882,248        157,429
  Other interest paid on business
    indebtedness                           6,277,153        221,012
  Office expenses                          9,611,633         56,438
  Pension and profit-sharing plans           756,924          2,543
  Rent on machinery and equipment          7,545,390        197,500
  Rent on other business property         22,914,630        118,957
  Repairs                                 11,349,751        642,381
  Salaries and wages                      58,864,773      1,296,003
  Supplies                                19,725,440        454,904
  Taxes paid                              13,730,731        231,593
  Travel                                   7,624,311        109,798
  Utilities                              18,431,400         172,746
  Home office business deductions          4,138,364         20,079
    Depreciation, Form 8829                  645,099          2,786
  Other business deductions               72,683,510      2,472,940

Net income less deficit(1,2)             202,274,720      1,377,347

  Net income(1,2)                        226,189,570      2,313,377
  Deficit(2)                              23,914,850        936,030

      BUSINESSES WITH NET INCOME

Number of returns(1)                      13,080,498        184,462

Business receipts, total(1)              803,000,355     12,940,063

  Income from sales and
    operations(1)                        792,010,815     12,827,000
  Other business income                  10,989,540         113,063

Business deductions, total(1,2)          576,786,863     10,626,686

  Cost of sales and operations           277,448,248      4,548,526
    Inventory, beginning of year          21,559,969        160,766
    Cost of labor                         23,269,192        399,727
    Purchases                            185,594,663      2,657,549
    Materials and supplies                37,295,715        409,327
    Other costs                           32,845,819      1,094,562
    Inventory, end of year                23,117,111        173,406
  Advertising expenses                     7,592,786         42,154
  Bad debts from sales or services           547,491          5,678
  Car and truck expenses                  31,967,828        489,413
  Commissions                              8,904,956        193,024
  Depletion                                  179,658            860
  Depreciation                            21,273,820        737,285
  Employee benefit programs                1,403,408         17,409
  Insurance                               10,808,880        273,164
  Legal and professional services          5,328,528         44,190
  Meals and entertainment deducted         3,144,433         24,491
  Mortgage interest                        3,326,394         70,018
  Other interest paid on business
    indebtedness                           4,234,868        126,074
  Office expenses                          7,896,114         37,787
  Pension and profit-sharing plans           731,915          2,143
  Rent on machinery and equipment          6,075,985        147,558
  Rent on other business property         18,692,728         76,743
  Repairs                                  8,667,410        438,724
  Salaries and wages                      51,110,192      1,041,649
  Supplies                                15,696,123        289,241
  Taxes paid                              11,386,227        170,802
  Travel                                   5,903,957         65,850
  Utilities                               14,601,809        116,103
  Home office business deductions          3,271,341         14,305
    Depreciation, Form 8829                  514,939            787
  Other business deductions               55,388,100      1,620,228

Net income(1,2)                          226,189,570      2,313,377

Returns with Schedule C-EZ:

  Number of returns                        2,413,633         37,747
  Business receipts                       12,020,856        339,762
  Business deduction                       1,242,298         36,542

  Net income                             215,411,012      2,010,157

                                           Agricultural, forestry,
                                             hunting and fishing

                                           Animal
                                         production
                                         (including
                                          breeding       Forestry
                                        of cats and        and
Net income status, item                    dogs)         logging

                                            (3)            (4)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          26,188         50,026

Business receipts, total(1)                  585,215      6,916,174

  Income from sales and
    operations(1)                            539,752      6,891,325
  Other business income                       45,463         24,849

Business deductions, total(1,2)              706,453      6,275,921

  Cost of sales and operations               118,759      2,580,872
    Inventory, beginning of year              21,578         91,699
    Cost of labor                             11,222        200,619
    Purchases                                 51,602      1,178,298
    Materials and supplies                    15,485        347,843
    Other costs                               39,535        864,225
    Inventory, end of year                    20,662        101,812
  Advertising expenses                         6,735         12,132
  Bad debts from sales or services                 1            289
  Car and truck expenses                      13,394        268,588
  Commissions                                  1,687        135,821
  Depletion                                        2            954
  Depreciation                                74,776        632,314
  Employee benefit programs                       36          8,958
  Insurance                                    9,197        190,685
  Legal and professional services              5,207         22,869
  Meals and entertainment deducted             2,250          2,854
  Mortgage interest                           14,820         43,132
  Other interest paid on business
    indebtedness                               1,607        101,839
  Office expenses                             11,076         11,995
  Pension and profit-sharing plans                 1            708
  Rent on machinery and equipment                909        144,199
  Rent on other business property             17,381         25,159
  Repairs                                     11,488        399,476
  Salaries and wages                          36,081        504,280
  Supplies                                    41,297         86,340
  Taxes paid                                   6,070         91,651
  Travel                                      14,606         15,347
  Utilities                                   17,751         48,526
  Home office business deductions              3,803          5,736
    Depreciation, Form 8829                    1,522            642
  Other business deductions                  294,225        938,451

Net income less deficit(1,2)                -120,981        840,254

  Net income(1,2)                             58,976        781,603
  Deficit(2)                                 179,937        141,349

      BUSINESSES WITH NET INCOME

Number of returns(1)                           6,675         34,783

Business receipts, total(1)                  290,406      5,831,827

  Income from sales and
    operations(1)                            279,590      5,812,974
  Other business income                       10,817         18,853

Business deductions, total(1,2)              231,431      5,050,224

  Cost of sales and operations                39,728      2,147,134
    Inventory, beginning of year              12,155         64,596
    Cost of labor                              6,934        135,362
    Purchases                                  4,268        911,986
    Materials and supplies                    12,343        335,314
    Other costs                               16,751        774,642
    Inventory, end of year                    12,723         74,765
  Advertising expenses                         4,532         10,236
  Bad debts from sales or services                --             40
  Car and truck expenses                       6,513        228,907
  Commissions                                     65        128,164
  Depletion                                       --            856
  Depreciation                                18,281        452,496
  Employee benefit programs                       11          3,815
  Insurance                                    2,832        158,097
  Legal and professional services              2,713         17,458
  Meals and entertainment deducted             1,707          1,979
  Mortgage interest                            2,559         25,921
  Other interest paid on business
    indebtedness                                 756         70,828
  Office expenses                              6,080          9,506
  Pension and profit-sharing plans                --            553
  Rent on machinery and equipment                802        116,350
  Rent on other business property                518         23,650
  Repairs                                        977        295,497
  Salaries and wages                          12,480        412,304
  Supplies                                    10,568         52,179
  Taxes paid                                   1,998         67,523
  Travel                                       9,121         13,909
  Utilities                                    4,781         38,623
  Home office business deductions                537          5,638
    Depreciation, Form 8829                       91            618
  Other business deductions                  103,874        765,818

Net income(1,2)                               58,976        781,603

Returns with Schedule C-EZ:

  Number of returns                         (*)1,883       (*)2,908
  Business receipts                         (*)3,295      (*)21,202
  Business deduction                        (*)3,295       (*)2,745

  Net income                               (*)58,976     (*)763,149

                                           Agricultural, forestry
                                            hunting and fishing

                                                         Hunting
                                                           and
Net income status, item                   Fishing        trapping

                                            (5)            (6)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          78,244         12,578

Business receipts, total(1)                2,072,441        146,299

  Income from sales and
    operations(1)                          2,045,921        146,124
  Other business income                       26,520            175

Business deductions, total(1,2)            1,518,546        119,413

  Cost of sales and operations               202,352         32,960
    Inventory, beginning of year              13,289          7,320
    Cost of labor                            119,280             --
    Purchases                                 21,668         31,979
    Materials and supplies                    59,462             61
    Other costs                                  576            289
    Inventory, end of year                    11,922          6,689
  Advertising expenses                        17,295          2,907
  Bad debts from sales or services               412              4
  Car and truck expenses                     103,322          5,898
  Commissions                                  7,219          1,624
  Depletion                                       --             --
  Depreciation                               220,752         16,332
  Employee benefit programs                       11             --
  Insurance                                   52,089          3,537
  Legal and professional services             10,298            788
  Meals and entertainment deducted            15,808            158
  Mortgage interest                           37,985            207
  Other interest paid on business
    indebtedness                              49,477            863
  Office expenses                              6,324          1,153
  Pension and profit-sharing plans                --             --
  Rent on machinery and equipment              4,383              1
  Rent on other business property             33,269          1,536
  Repairs                                     80,595          8,814
  Salaries and wages                          15,039            292
  Supplies                                   104,858         10,722
  Taxes paid                                  28,936          2,663
  Travel                                       17772          6,272
  Utilities                                   20,788          4,898
  Home office business deductions              7,092             --
    Depreciation, Form 8829                       --             --
  Other business deductions                  463,436         17,781

Net income less deficit(1,2)                 564,102         28,886

  Net income(1,2)                            648,701         59,922
  Deficit(2)                                  94,599         33,036

      BUSINESSES WITH NET INCOME

Number of returns(1)                          60,519       (*)6,498

Business receipts, total(1)                1,844,722     (*)121,494

  Income from sales and
    operations(1)                          1,821,428     (*)121,494
  Other business income                       23,294             --

Business deductions, total(1,2)            1,196,021      (*)61,572

  Cost of sales and operations               188,048      (*)26,978
    Inventory, beginning of year               13.28       (*)6,706
    Cost of labor                            106,107             --
    Purchases                                 21,365      (*)26,402
    Materials and supplies                    58,876             --
    Other costs                                  335         (*)177
    Inventory, end of year                    11,918       (*)6,306
  Advertising expenses                        11,932       (*)1,257
  Bad debts from sales or services               412             --
  Car and truck expenses                      90,341       (*)3,845
  Commissions                                  5,192       (*)1,561
  Depletion                                       --             --
  Depreciation                               133,119       (*)1,990
  Employee benefit programs                       11             --
  Insurance                                   41,344         (*)323
  Legal and professional services              6,013         (*)500
  Meals and entertainment deducted            12,744             --
  Mortgage interest                           21,990             --
  Other interest paid on business
    indebtedness                              19,742         (*)813
  Office expenses                              4,141         (*)432
  Pension and profit-sharing plans                --             --
  Rent on machinery and equipment              3,253             --
  Rent on other business property             30,460             --
  Repairs                                     65,860         (*)487
  Salaries and wages                           6,608             --
  Supplies                                    86,943       (*)4,515
  Taxes paid                                  23,663          2,190
  Travel                                      12,864             --
  Utilities                                   15,853            838
  Home office business deductions              7,092             --
    Depreciation, Form 8829                       --             --
  Other business deductions                  389,360         15,841

Net income(1,2)                              648,701      (*)59,922

Returns with Schedule C-EZ:

  Number of returns                           12,554             --
  Business receipts                          191,737             --
  Business deduction                          19,035             --

  Net income                                 476,000             --

                                        Agricultural,
                                          forestry,
                                           hunting
                                         and fishing     Mining

                                          Support
                                         activities
                                            for
                                        agriculture
Net income status, item                 and forestry      Total

                                            (7)            (8)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         121,886        119,376

Business receipts, total(1)                5,974,387      5,060,080

  Income from sales and
    operations(1)                          5,870,582      4,803,457
  Other business income                      103,806        256,623

Business deductions, total(1,2)            5,752,524      5,207,758

  Cost of sales and operations             2,571,030      1,350,053
    Inventory, beginning of year             158,252         46,388
    Cost of labor                            170,902        117,592
    Purchases                              2,048,219        579,993
    Materials and supplies                    31,050        141,809
    Other costs                              335,225        511,571
    Inventory, end of year                   172,618         47,300
  Advertising expenses                        25,249         10,323
  Bad debts from sales or services             5,420            668
  Car and truck expenses                     233,606        125,750
  Commissions                                 62,539         31,835
  Depletion                                        5        321,842
  Depreciation                               346,266        408,601
  Employee benefit programs                   13,932          4,421
  Insurance                                   99,719         55,539
  Legal and professional services             29,853         94,471
  Meals and entertainment deducted            12,224         16,115
  Mortgage interest                           61,286         24,024
  Other interest paid on business
    indebtedness                              67,226        130,938
  Office expenses                             25,889         44,190
  Pension and profit-sharing plans             1,834          1,468
  Rent on machinery and equipment             48,007         20,166
  Rent on other business property             41,611         33,141
  Repairs                                    142,008         92,612
  Salaries and wages                         740,310        142,419
  Supplies                                   211,687         59,382
  Taxes paid                                 102,273        135,965
  Travel                                      55,801         27,830
  Utilities                                   80,784         73,621
  Home office business deductions              3,447          8,789
    Depreciation, Form 8829                      622            851
  Other business deductions                  759,049      1,985,917

Net income less deficit(1,2)                 277,056       -146,439

  Net income(1,2)                            764,174        757,433
  Deficit(2)                                 487,109        903,872

      BUSINESSES WITH NET INCOME

Number of returns(1)                          75,997         59,580

Business receipts, total(1)                4,851,613      3,374,299

  Income from sales and
    operations(1)                          4,791,514      3,260,788
  Other business income                       60,099        113,511

Business deductions, total(1,2)            4,087,439      2,616,928

  Cost of sales and operations             2,146,638        883,762
    Inventory, beginning of year              64,025         31,729
    Cost of labor                            151,325        113,632
    Purchases                              1,693,529        411,695
    Materials and supplies                     2,794        129,867
    Other costs                              302,658        229,501
    Inventory, end of year                    67,693         32,663
  Advertising expenses                        14,198          9,114
  Bad debts from sales or services             5,226            100
  Car and truck expenses                     159,806        101,357
  Commissions                                 58,041         28,968
  Depletion                                        4        138,467
  Depreciation                               131,399        212,635
  Employee benefit programs                   13,572          3,170
  Insurance                                   70,588         42,061
  Legal and professional services             17,508         27,938
  Meals and entertainment deducted             8,062         11,308
  Mortgage interest                           19,548        13,233
  Other interest paid on business
    indebtedness                              33,935         33,249
  Office expenses                             17,628         23,783
  Pension and profit-sharing plans             1,591          1,053
  Rent on machinery and equipment             27,153         10,798
  Rent on other business property             22,116         15,391
  Repairs                                     75,903         70,272
  Salaries and wages                         610,256         92,770
  Supplies                                   135,036         50,865
  Taxes paid                                  75,427         72,543
  Travel                                      29,956          7,326
  Utilities                                   56,009         45,881
  Home office business deductions              1,039          6,934
    Depreciation, Form 8829                       78            715
  Other business deductions                  345,334        707,003

Net income(1,2)                              784,174        757,433

Returns with Schedule C-EZ:

  Number of returns                           20,402          8,929
  Business receipts                          123,528         28,353
  Business deduction                          11,467          7,678

  Net income                                 652,114        738,758

                                                   Mining

                                            Oil
                                          and  gas         Coal
Net income status, item                  extraction       Mining

                                            (9)            (10)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         100,217           (*)3

Business receipts, total(1)                3,696,708      (*)40,064

  Income from sales and
    operations(1)                          3,476,474      (*)38,869
  Other business income                      220,234       (*)1,195

Business deductions, total(1,2)            4,045,406      (*)38,593

  Cost of sales and operations               953,983      (*)23,395
    Inventory, beginning of year              31,896             --
    Cost of labor                             17,611             --
    Purchases                                490,458             --
    Materials and supplies                    20,185             --
    Other costs                              427,724             --
    Inventory, end of year                    33,889             --
  Advertising expenses                         4,849             --
  Bad debts from sales or services               668             --
  Car and truck expenses                      58,025             --
  Commissions                                 31,230           (*)1
  Depletion                                  302,111         (*)139
  Depreciation                               287,142       (*)4,028
  Employee benefit programs                    2,765             --
  Insurance                                   19,004         (*)600
  Legal and professional services             80,310         (*)148
  Meals and entertainment deducted             7,724          (*)23
  Mortgage interest                           12,772             --
  Other interest paid on business
    indebtedness                             106,381         (*)925
  Office expenses                             24,710          (*)66
  Pension and profit-sharing plans             1,406          (*)45
  Rent on machinery and equipment             13,137         (*)880
  Rent on other business property             29,265           (*)2
  Repairs                                     38,074       (*)1,370
  Salaries and wages                          83,265          4,215
  Supplies                                    29,874           (*)2
  Taxes paid                                 101,753          1,449
  Travel                                      14,225             64
  Utilities                                   45,672            129
  Home office business deductions              3,060             --
    Depreciation, Form 8829                       44             --
  Other business deductions                1,786,522          1,091

Net income less deficit(1,2)                -347,449       (*)1,471

  Net income(1,2)                            481,099       (*)1,505
  Deficit(2)                                 828,549          (*)34

      BUSINESSES WITH NET INCOME

Number of returns(1)                      (**)47,982           (**)

Business receipts, total(1)            (**)2,149,418           (**)

  Income from sales and
    operations(1)                      (**)2,070,381           (**)
  Other business income                   (**)79,037           (**)

Business deductions, total(1,2)        (**)1,666,878           (**)

  Cost of sales and operations           (**)540,203           (**)
    Inventory, beginning of year          (**)20,140           (**)
    Cost of labor                         (**)13,651           (**)
    Purchases                            (**)322,629           (**)
    Materials and supplies                (**)15,878           (**)
    Other costs                              188,793           (**)
    Inventory, end of year                (**)20,889           (**)
  Advertising expenses                     (**)3,643           (**)
  Bad debts from sales or services           (**)100           (**)
  Car and truck expenses                  (**)38,641           (**)
  Commissions                             (**)28,904           (**)
  Depletion                              (**)129,197           (**)
  Depreciation                           (**)107,328           (**)
  Employee benefit programs                (**)1,514           (**)
  Insurance                                (**)8,608           (**)
  Legal and professional services         (**)18,738           (**)
  Meals and entertainment deducted         (**)3,869           (**)
  Mortgage interest                        (**)1,981           (**)
  Other interest paid on business
    indebtedness                          (**)15,433           (**)
  Office expenses                          (**)5,480           (**)
  Pension and profit-sharing plans         (**)1,036           (**)
  Rent on machinery and equipment          (**)8,936           (**)
  Rent on other business property         (**)12,644           (**)
  Repairs                                 (**)19,384           (**)
  Salaries and wages                      (**)40,238           (**)
  Supplies                                (**)23,139           (**)
  Taxes paid                              (**)43,331           (**)
  Travel                                   (**)5,443           (**)
  Utilities                               (**)21,799           (**)
  Home office business deductions          (**)1,402           (**)
    Depreciation, Form 8829                   (**)44           (**)
  Other business deductions              (**)578,936           (**)

Net income(1,2)                          (**)482,604           (**)

Returns with Schedule C-EZ:

  Number of returns                            8,929             --
  Business receipts                           28,353             --
  Business deduction                           7,678             --

  Net income                                 480,425             --

                                                    Mining

                                                        Nonmetallic
                                            Metal         mineral
                                             ore         mining and
Net income status, item                     mining       quarrying

                                              (11)           (12)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                           2,024          4,315

Business receipts, total(1)                   12,958        434,571

  Income from sales and
    operations(1)                             12,958        401,065
  Other business income                           --         33,506

Business deductions, total(1,2)               19,864        387,500

  Cost of sales and operations                    --        120,778
    Inventory, beginning of year                  --          1,105
    Cost of labor                                 --         63,579
    Purchases                                     --         20,733
    Materials and supplies                        --         30,506
    Other costs                                   --          6,555
    Inventory, end of year                        --          1,699
  Advertising expenses                            --            185
  Bad debts from sales or services                --             --
  Car and truck expenses                    (*)4,223         15,833
  Commissions                                     --             64
  Depletion                                 (*)1,355         11,824
  Depreciation                              (*)2,232         64,315
  Employee benefit programs                       --            428
  Insurance                                   (*)150         10,235
  Legal and professional services             (*)565          3,092
  Meals and entertainment deducted              (*)2            680
  Mortgage interest                               --         10,171
  Other interest paid on business
    indebtedness                              (*)324         11,442
  Office expenses                              (*)26            553
  Pension and profit-sharing plans                --             17
  Rent on machinery and equipment           (*)4,176          1,852
  Rent on other business property                 --             --
  Repairs                                      (*)94         28,956
  Salaries and wages                           1,320         23,877
  Supplies                                    (*)415          3,541
  Taxes paid                                   1,349         10,240
  Travel                                           2          1,307
  Utilities                                       16          7,242
  Home office business deductions                 --              2
    Depreciation, Form 8829                       --              1
  Other business deductions                    3,616         60,864

Net income less deficit(1,2)               (*)-6,906         47,071

  Net income(1,2)                           (*)7,183         56,571
  Deficit(2)                               (*)14,088          9,500

      BUSINESSES WITH NET INCOME

Number of returns(1)                             104          2,470

Business receipts, total(1)                   12,948        396,694

  Income from sales and
    operations(1)                             12,948        363,330
  Other business income                           --         33,364

Business deductions, total(1,2)                5,765        340,123

  Cost of sales and operations                    --        120,778
    Inventory, beginning of year                  --          1,105
    Cost of labor                                 --         63,579
    Purchases                                     --         20,733
    Materials and supplies                        --         30,506
    Other costs                                   --          6,555
    Inventory, end of year                        --          1,699
  Advertising expenses                            --            185
  Bad debts from sales or services                --             --
  Car and truck expenses                      (*)866         14,991
  Commissions                                     --             64
  Depletion                                 (*)1,355          4,711
  Depreciation                              (*)1,166         58,565
  Employee benefit programs                       --            428
  Insurance                                   (*)150          9,529
  Legal and professional services                 --          2,221
  Meals and entertainment deducted                --             46
  Mortgage interest                               --         10,171
  Other interest paid on business
    indebtedness                              (*)147          9,218
  Office expenses                                 --            553
  Pension and profit-sharing plans                --             17
  Rent on machinery and equipment                 --          1,742
  Rent on other business property                 --             --
  Repairs                                      (*)94         27,969
  Salaries and wages                           1,320         21,489
  Supplies                                      (*)8          2,175
  Taxes paid                                     562          7,609
  Travel                                          --            139
  Utilities                                       --          6,063
  Home office business deductions                 --              2
    Depreciation, Form 8829                       --              1
  Other business deductions                       99         41,477

Net income(1,2)                             (*)7,183         56,571

Returns with Schedule C-EZ:

  Number of returns                               --             --
  Business receipts                               --             --
  Business deduction                              --             --

  Net income                                      --             --

                                           Mining

                                           Support
                                         activities
Net income status, item                   for mining     Utilities

                                             (13)           (14)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          12,818          7,147

Business receipts, total(1)                  875,779        165,998

  Income from sales and
    operations(1)                            874,091        165,761
  Other business income                        1,688            237

Business deductions, total(1,2)              716,395         99,176

  Cost of sales and operations               251,897         22,409
    Inventory, beginning of year              13,388          5,866
    Cost of labor                             36,402         16,373
    Purchases                                 68,802          4,421
    Materials and supplies                    90,223             --
    Other costs                               54,794              2
    Inventory, end of year                    11,712          4,254
  Advertising expenses                         5,288            315
  Bad debts from sales or services                --             --
  Car and truck expenses                      47,669         13,016
  Commissions                                    540            157
  Depletion                                    6,415             14
  Depreciation                                50,884          8,414
  Employee benefit programs                    1,228            426
  Insurance                                   25,549          2,453
  Legal and professional services             10,355          2,483
  Meals and entertainment deducted             7,685            967
  Mortgage interest                            1,081            164
  Other interest paid on business
    indebtedness                              11,886          4,526
  Office expenses                             18,834          1,566
  Pension and profit-sharing plans                --             --
  Rent on machinery and equipment                121          7,385
  Rent on other business property              3,874          5,195
  Repairs                                     24,118          7,797
  Salaries and wages                          29,742          4,736
  Supplies                                    25,750          1,734
  Taxes paid                                  21,174            782
  Travel                                      12,212            333
  Utilities                                   20,562          2,342
  Home office business deductions              5,727             --
    Depreciation, Form 8829                      807             --
  Other business deductions                  133,804         11,959

Net income less deficit(1,2)                 159,375         66,822

  Net income(1,2)                            211,075         70,091
  Deficit(2)                                  51,700          3,269

      BUSINESSES WITH NET INCOME

Number of returns(1)                           9,025          3,127

Business receipts, total(1)                  815,239        164,248

  Income from sales and
    operations(1)                            814,129        164,011
  Other business income                        1,110            237

Business deductions, total(1,2)              604,163         94,157

  Cost of sales and operations               222,781         22,409
    Inventory, beginning of year              10,484          5,866
    Cost of labor                             36,402         16,373
    Purchases                                 68,333          4,421
    Materials and supplies                    83,483             --
    Other costs                               34,153              2
    Inventory, end of year                    10,075          4,254
  Advertising expenses                         5,286            315
  Bad debts from sales or services                --             --
  Car and truck expenses                      46,859         10,461
  Commissions                                     --             --
  Depletion                                    3,204             14
  Depreciation                                45,576          8,000
  Employee benefit programs                    1,228            426
  Insurance                                   23,774          2,453
  Legal and professional services              6,979          2,483
  Meals and entertainment deducted             7,393            863
  Mortgage interest                            1,081            164
  Other interest paid on business
    indebtedness                               8,451          4,526
  Office expenses                             17,749          1,555
  Pension and profit-sharing plans                --             --
  Rent on machinery and equipment                119          7,385
  Rent on other business property              2,747          5,194
  Repairs                                     22,824          7,774
  Salaries and wages                          29,742          4,738
  Supplies                                    25,543          1,631
  Taxes paid                                  21,041            765
  Travel                                       1,744            246
  Utilities                                   18,018          2,321
  Home office business deductions              5,530             --
    Depreciation, Form 8829                      670             --
  Other business deductions                   86,492         10,435

Net income(1,2)                              211,075         70,091

Returns with Schedule C-EZ:

  Number of returns                               --           (*)3
  Business receipts                               --          (*)10
  Business deduction                              --           (*)3

  Net income                                      --      (*)70,064

                                                Construction

                                                            Land
                                                        subdivision
                                                          and land
Net income status, item                     Total       development

                                             (15)           (16)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                       2,243,044         14,451

Business receipts, total(1)              143,942,656      1,626,041

  Income from sales and
    operations(1)                        142,585,497      1,378,272
  Other business income                    1,357,059        147,769

Business deductions, total(1,2)          117,942,853      1,329,052

  Cost of sales and operations            66,989,575        822,657
    Inventory, beginning of year           3,155,145        462,741
    Cost of labor                         13,401,633         28,520
    Purchases                             19,088,985        411,925
    Materials and supplies                23,878,786        222,297
    Other costs                           10,610,740        270,899
    Inventory, end of year                 3,145,714        573,726
  Advertising expenses                       879,436          5,423
  Bad debts from sales or services            90,203         13,182
  Car and truck expenses                   7,704,924         31,310
  Commissions                                882,833         12,289
  Depletion                                    4,765            162
  Depreciation                             4,454,681         57,628
  Employee benefit programs                  227,359            381
  Insurance                                2,762,345         15,146
  Legal and professional services            626,343         13,202
  Meals and entertainment deducted           271,536          2,829
  Mortgage interest                          588,290         42,337
  Other interest paid on business
    indebtedness                             735,682         37,513
  Office expenses                            707,922          5,665
  Pension and profit-sharing plans            51,736            724
  Rent on machinery and equipment          1,118,218          3,263
  Rent on other business property            751,363          4,551
  Repairs                                  1,490,368         43,797
  Salaries and wages                       8,418,466         46,800
  Supplies                                 4,592,107          9,156
  Taxes paid                               1,704,866         26,652
  Travel                                     467,647          4,379
  Utilities                                1,641,764         13,969
  Home office business deductions            379,278            107
    Depreciation, Form 8829                   47,213              2
  Other business deductions               10,458,431        115,921

Net income less deficit(1,2)              26,003,902        197,000

  Net income(1,2)                         27,343,108        341,905
  Deficit(2)                               1,839,207        144,905

      BUSINESSES WITH NET INCOME

Number of returns(1)                       1,931,111          8,618

Business receipts, total(1)              130,922,315      1,055,876

  Income from sales and
    operations(1)                        129,752,805        946,917
  Other business income                    1,169,509        108,960

Business deductions, total(1,2)          103,079,207        713,971

  Cost of sales and operations            59,464,125        439,889
    Inventory, beginning of year           2,227,697        175,780
    Cost of labor                         12,002,183            841
    Purchases                             16,318,456        177,945
    Materials and supplies                21,957,237        192,521
    Other costs                            9,141,754        161,899
    Inventory, end of year                 2,183,203        269,097
  Advertising expenses                       594,826          3,178
  Bad debts from sales or services            41,174            416
  Car and truck expenses                   6,766,770         26,664
  Commissions                                801,836          4,724
  Depletion                                    4,647            120
  Depreciation                             3,712,567         35,488
  Employee benefit programs                  195,457             67
  Insurance                                2,409,598          9,180
  Legal and professional services            517,030          4,702
  Meals and entertainment deducted           239,616          2,154
  Mortgage interest                          417,068         20,597
  Other interest paid on business
    indebtedness                             597,593         10,889
  Office expenses                            603,654          2,683
  Pension and profit-sharing plans            48,679            722
  Rent on machinery and equipment            858,691          1,232
  Rent on other business property            650,418          1,877
  Repairs                                  1,235,054         31,608
  Salaries and wages                       7,228,151         30,622
  Supplies                                 4,129,873          5,785
  Taxes paid                               1,491,564         13,236
  Travel                                     404,955          1,698
  Utilities                                1,424,265          8,259
  Home office business deductions            338,102             75
    Depreciation, Form 8829                   34,505             --
  Other business deductions                8,760,760         58,097

Net income(1,2)                           27,843,108        341,905

Returns with Schedule C-EZ:

  Number of returns                          302,455          2,178
  Business receipts                        1,662,336         30,233
  Business deduction                         142,714              9

  Net income                              26,323,486        311,681

                                                 Construction

                                        Residential   Nonresidential
                                          building       building
      Net income status, item           construction    construction

                                            (17)           (18)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         315,371         68,255

Business receipts, total(1)               32,373,544      7,851,546

  Income from sales and
    operations(1)                         32,088,285      7,821,257
  Other business income                      285,259         30,289

Business deductions, total(1,2)           28,413,611      7,006,800

  Cost of sales and operations            20,070,151      5,025,562
    Inventory, beginning of year           1,818,180         80,784
    Cost of labor                          3,117,286        866,667
    Purchases                              5,570,085      1,218,443
    Materials and supplies                 6,680,491      1,644,772
    Other costs                            4,564,349      1,302,749
    Inventory, end of year                 1,680,239         87,853
  Advertising expenses                        82,970         39,497
  Bad debts from sales or services            12,551            323
  Car and truck expenses                   1,014,902        341,596
  Commissions                                268,029         39,274
  Depletion                                       65              8
  Depreciation                               565,576        153,838
  Employee benefit programs                   49,966         22,050
  Insurance                                  433,343        115,543
  Legal and professional services            137,612         35,022
  Meals and entertainment deducted            30,357          9,015
  Mortgage interest                          210,331         27,527
  Other interest paid on business
    indebtedness                             157,844         36,112
  Office expenses                            128,851         42,996
  Pension and profit-sharing plans             4,077          3,359
  Rent on machinery and equipment            176,487         41,273
  Rent on other business property             83,374         22,973
  Repairs                                    146,787         44,861
  Salaries and wages                       1,219,093        286,268
  Supplies                                   851,130        127,975
  Taxes paid                                 296,091        111,299
  Travel                                      42,656         29,383
  Utilities                                  246,492         56,911
  Home office business deductions             63,909         10,721
    Depreciation, Form 8829                    5,072            339
  Other business deductions                2,095,900        378,994

Net income less deficit(1,2)               3,959,935        844,746

  Net income(1,2)                          4,439,124        887,363
  Deficit(2)                                 479,188         42,617

      BUSINESSES WITH NET INCOME

Number of returns(1)                         262,956         62,335

Business receipts, total(1)               28,598,634      7,356,314

  Income from sales and
    operations(1)                         28,369,623      7,338,118
  Other business income                      229,011         18,196

Business deductions, total(1,2)           24,159,510      6,468,950

  Cost of sales and operations            17,255,050      4,693,077
    Inventory, beginning of year           1,396,693         67,752
    Cost of labor                          2,658,949        846,183
    Purchases                              4,655,147      1,098,384
    Materials and supplies                 6,014,508      1,597,685
    Other costs                            3,787,584      1,148,415
    Inventory, end of year                 1,257,831         65,341
  Advertising expenses                        70,995         38,907
  Bad debts from sales or services             1,241              1
  Car and truck expenses                     865,231        313,094
  Commissions                                214,261         37,566
  Depletion                                        2              3
  Depreciation                               479,969        148,235
  Employee benefit programs                   49,264         12,851
  Insurance                                  361,257        109,561
  Legal and professional services            100,146         29,248
  Meals and entertainment deducted            24,648          7,771
  Mortgage interest                          135,450         17,172
  Other interest paid on business
    indebtedness                             128,985         32,472
  Office expenses                            114,212         41,103
  Pension and profit-sharing plans             4,077          3,262
  Rent on machinery and equipment            114,942         33,352
  Rent on other business property             69,772         22,538
  Repairs                                    114,710         39,767
  Salaries and wages                       1,091,827        268,276
  Supplies                                   731,363        109,510
  Taxes paid                                 243,564        108,492
  Travel                                      37,566         28,814
  Utilities                                  201,850         47,488
  Home office business deductions             58,721         10,718
    Depreciation, Form 8829                    4,431            338
  Other business deductions                1,667,299        311,254

Net income(1,2)                            4,439,124        887,383

Returns with Schedule C-EZ:

  Number of returns                          30,837        (*)7,798
  Business receipts                          292,681      (*)27,016
  Business deduction                          23,066       (*)4,417

  Net income                               4,189,509     (*)864,764

                                               Construction

                                                         Special
                                           Heavy          trade
      Net income status, item           construction   contractors

                                            (19)           (20)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          55,243      1,789,725

Business receipts, total(1)                4,639,916     97,551,509

  Income from sales and
    operations(1)                          4,607,593     96,690,088
  Other business income                       32,323        861,420

Business deductions, total(1,2)            4,217,890     76,975,500

  Cost of sales and operations             1,629,213     39,441,993
    Inventory, beginning of year              15,983        777,457
    Cost of labor                            309,483      9,079,677
    Purchases                                397,809     11,490,723
    Materials and supplies                   594,849     14,736,376
    Other costs                              348,041      4,124,702
    Inventory, end of year                    36,952        766,944
  Advertising expenses                        16,630        534,917
  Bad debts from sales or services               118         64,029
  Car and truck expenses                     250,814      6,066,302
  Commissions                                  5,574        557,666
  Depletion                                    1,846          2,683
  Depreciation                               449,957      3,227,681
  Employee benefit programs                    4,543        150,418
  Insurance                                  148,311      2,050,002
  Legal and professional services             29,532        410,975
  Meals and entertainment deducted             8,577        220,758
  Mortgage interest                           21,471        286,623
  Other interest paid on business
    indebtedness                              94,143        410,070
  Office expenses                             17,135        513,276
  Pension and profit-sharing plans               630         42,945
  Rent on machinery and equipment            184,687        710,508
  Rent on other business property             38,407        602,058
  Repairs                                    222,652      1,032,272
  Salaries and wages                         387,724      6,478,581
  Supplies                                   141,411      3,462,436
  Taxes paid                                  95,924      1,174,900
  Travel                                      27,924        363,305
  Utilities                                   67,346      1,257,044
  Home office business deductions              5,583        298,959
    Depreciation, Form 8829                      117         41,683
  Other business deductions                  366,747      7,500,869

Net income less deficit(1,2)                 422,026     20,580,193

  Net income(1,2)                            541,807     21,632,909
  Deficit(2)                                 119,781      1,052,716

      BUSINESSES WITH NET INCOME

Number of returns(1)                          37,783      1,559,418

Business receipts, total(1)                3,997,830     89,913,661

  Income from sales and
    operations(1)                          3,985,495     89,112,653
  Other business income                       12,335        801,008

Business deductions, total(1,2)            3,456,023     68,280,753

  Cost of sales and operations             1,422,434     35,653,674
    Inventory, beginning of year              13,844        573,628
    Cost of labor                            302,288      8,193,921
    Purchases                                279,960     10,107,021
    Materials and supplies                   526,558     13,625,965
    Other costs                              322,984      3,720,872
    Inventory, end of year                    23,200        567,734
  Advertising expenses                         9,255        472,491
  Bad debts from sales or services                76         39,440
  Car and truck expenses                     200,098      5,361,683
  Commissions                                  4,563        540,723
  Depletion                                    1,846          2,676
  Depreciation                               340,704      2,708,171
  Employee benefit programs                    3,513        129,743
  Insurance                                  124,177      1,805,424
  Legal and professional services             25,330        357,604
  Meals and entertainment deducted             6,895        198,147
  Mortgage interest                            6,615        237,235
  Other interest paid on business
    indebtedness                              69,664        355,582
  Office expenses                             12,383        433,273
  Pension and profit-sharing plans               445         40,173
  Rent on machinery and equipment            131,706        577,459
  Rent on other business property             36,675        519,556
  Repairs                                    183,403        865,565
  Salaries and wages                         329,514      5,507,912
  Supplies                                    89,182      3,194,034
  Taxes paid                                  85,951      1,040,320
  Travel                                      22,026        314,850
  Utilities                                   51,044      1,115,624
  Home office business deductions              5,583        263,005
    Depreciation, Form 8829                      117         29,619
  Other business deductions                  291,951      6,432,160

Net income(1,2)                              541,807     21,632,909

Returns with Schedule C-EZ:

  Number of returns                         (*)4,787        256,858
  Business receipts                        (*)17,841      1,294,565
  Business deduction                          (*)991        114,231

  Net income                              (*)524,957     20,452,574

                                                Manufacturing

      Net income status, item               Total          Food

                                            (21)           (22)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         361,254         22,439

Business receipts, total(1)               27,426,418      2,591,252

  Income from sales and
    operations(1)                         26,990,571      2,576,385
  Other business income                      435,847         14,867

Business deductions, total(1,2)           23,513,457      2,403,262

  Cost of sales and operations            13,284,672      1,707,926
    Inventory, beginning of year           1,103,117         98,720
    Cost of labor                          2,188,485        155,884
    Purchases                              7,846,744      1,441,276
    Materials and supplies                 2,099,473         75,908
    Other costs                            1,329,228         57,155
    Inventory, end of year                 1,262,375        121,016
  Advertising expenses                       208,891         20,826
  Bad debts from sales or services            30,665            593
  Car and truck expenses                     707,111         30,144
  Commissions                                195,301          9,340
  Depletion                                    2,604          1,965
  Depreciation                             1,009,133         59,093
  Employee benefit programs                   71,496          2,800
  Insurance                                  326,900         20,158
  Legal and professional services            141,508          8,264
  Meals and entertainment deducted            62,283          1,065
  Mortgage interest                          112,480          3,240
  Other interest paid on business
    indebtedness                             222,710         19,385
  Office expenses                            187,276          4,729
  Pension and profit-sharing plans            15,472            690
  Rent on machinery and equipment            242,804          2,235
  Rent on other business property            875,708         77,871
  Repairs                                    310,878         32,640
  Salaries and wages                       2,129,917        124,810
  Supplies                                   595,348         52,732
  Taxes paid                                 477,189         43,869
  Travel                                     123,081         10,526
  Utilities                                  572,320         46,606
  Home office business deductions            106,193            675
    Depreciation, Form 8829                   11,160              9
  Other business deductions                1,475,124        121,080

Net income less deficit(1,2)               3,877,228        185,843

  Net income(1,2)                          4,441,580        233,820
  Deficit(2)                                 564,352         46,978

      BUSINESSES WITH NET INCOME

Number of returns(1)                         243,106         11,372

Business receipts, total(1)               24,378,781      2,002,193

  Income from sales and
    operations(1)                         23,975,230      2,000,724
  Other business income                      403,552          1,461

Business deductions, total(1,2)           19,904,974      1,768,373

  Cost of sales and operations            11,526,951      1,324,194
    Inventory, beginning of year             840,965         78,363
    Cost of labor                          1,807,162         36,764
    Purchases                              6,856,061      1,193,487
    Materials and supplies                 1,826,375         69,751
    Other costs                            1,174,936         44,251
    Inventory, end of year                   978,548         98,421
  Advertising expenses                       171,881          9,930
  Bad debts from sales or services            15,724            562
  Car and truck expenses                     572,553         25,064
  Commissions                                163,505          9,086
  Depletion                                    1,699          1,075
  Depreciation                               727,771         23,504
  Employee benefit programs                   64,734          2,429
  Insurance                                  274,795         12,724
  Legal and professional services            111,279          4,947
  Meals and entertainment deducted            41,563            873
  Mortgage interest                           64,647          2,498
  Other interest paid on business
    indebtedness                             152,990          6,191
  Office expenses                            154,590          2,586
  Pension and profit-sharing plans            15,093            652
  Rent on machinery and equipment            214,062          2,092
  Rent on other business property            714,580         49,958
  Repairs                                    258,825         23,720
  Salaries and wages                       1,937,020         95,401
  Supplies                                   457,015         38,937
  Taxes paid                                 410,198         27,704
  Travel                                      89,352          4,828
  Utilities                                  457,703         32,787
  Home office business deductions             75,410            675
    Depreciation, Form 8829                    9,642              9
  Other business deductions                1,184,439         65,955

Net income(1,2)                            4,441,580        233,820

Returns with Schedule C-EZ:

  Number of returns                          38,730        (*)1,930
  Business receipts                          184,321       (*)4,757
  Business deduction                          26,393             --

  Net income                               4,283,652     (*)229,064

                                                Manufacturing

                                          Textile
                                        and textile
                                          product
      Net income status, item              mills         Apparel

                                            (23)           (24)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                           5,668         23,213

Business receipts, total(1)                  350,228      2,126,288

  Income from sales and
    operations(1)                            346,226      2,022,479
  Other business income                        4,002        103,809

Business deductions, total(1,2)              254,418      1,937,903

  Cost of sales and operations               145,485      1,037,642
    Inventory, beginning of year              29,536         871712
    Cost of labor                              8,250        287,909
    Purchases                                 80,352        313,973
    Materials and supplies                    17,047        241,214
    Other costs                               44,088        203,353
    Inventory, end of year                    33,788         76,520
  Advertising expenses                         5,132         14,874
  Bad debts from sales or services                --          1,484
  Car and truck expenses                      15,509         25,466
  Commissions                                    642         32,630
  Depletion                                       --             --
  Depreciation                                 3,824         52,093
  Employee benefit programs                        4         10,669
  Insurance                                    1,699         24,246
  Legal and professional services              6,634         17,210
  Meals and entertainment deducted             2,955          4,828
  Mortgage interest                              394          1,580
  Other interest paid on business
    indebtedness                                 551          8,859
  Office expenses                              4,437         13,290
  Pension and profit-sharing plans               496            282
  Rent on machinery and equipment                376         34,370
  Rent on other business property             22,687        121,687
  Repairs                                      1,539          9,290
  Salaries and wages                           9,736        255,926
  Supplies                                     8,426         35,142
  Taxes paid                                   6,414         46,163
  Travel                                         871          7,370
  Utilities                                    7,777         42,109
  Home office business deductions                 --         21,253
    Depreciation, Form 8829                       --          1,272
  Other business deductions                    8,270        119,438

Net income less deficit(1,2)                  95,809        188,385

  Net income(1,2)                             96,326        218,534
  Deficit(2)                                     516         30,149

      BUSINESSES WITH NET INCOME

Number of returns(1)                           5,321         14,175

Business receipts, total(1)                  350,228      1,777,825

  Income from sales and
    operations(1)                            346,226      1,674,036
  Other business income                        4,002        103,790

Business deductions, total(1,2)              253,902      1,559,291

  Cost of sales and operations               145,485        802,318
    Inventory, beginning of year              29,536         37,790
    Cost of labor                              8,250        257,290
    Purchases                                 80,352        220,056
    Materials and supplies                    17,047        193,629
    Other costs                               44,088        143,135
    Inventory, end of year                    33,788         49,582
  Advertising expenses                         5,132         13,574
  Bad debts from sales or services                --          1,457
  Car and truck expenses                      15,509         20,551
  Commissions                                    642         32,296
  Depletion                                       --             --
  Depreciation                                 3,824         36,940
  Employee benefit programs                        4         10,591
  Insurance                                    1,699         23,092
  Legal and professional services              6,634         13,832
  Meals and entertainment deducted             2,929          4,648
  Mortgage interest                              394          1,578
  Other interest paid on business
    indebtedness                                 551          7,905
  Office expenses                              4,437         12,343
  Pension and profit-sharing plans               496            282
  Rent on machinery and equipment                376         23,418
  Rent on other business property             22,687         94,909
  Repairs                                      1,539          8,761
  Salaries and wages                           9,736        250,411
  Supplies                                     8,403         21,301
  Taxes paid                                   6,396         36,856
  Travel                                         740          8,958
  Utilities                                    7,546         32,162
  Home office business deductions                 --          1,595
    Depreciation, Form 8829                       --            443
  Other business deductions                    8,182        101,515

Net income(1,2)                               96,326        218,534

Returns with Schedule C-EZ:

  Number of returns                           (*)965       (*)1,930
  Business receipts                         (*)7,239      (*)11,920
  Business deduction                          (*)560             --

  Net income                               (*)89,647     (*)208,814

                                                  Manufacturing

                                          Leather
                                            and
                                           allied          Wood
      Net income status, item             products       products

                                            (25)           (26)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                        (*)3,619         37,081

Business receipts, total(1)               (*)120,345      2,211,564

  Income from sales and
    operations(1)                         (*)120,345      2,201,388
  Other business income                           --         10,176

Business deductions, total(1,2)            (*)95,537      2,019,107

  Cost of sales and operations             (*)36,947      1,258,922
    Inventory, beginning of year                  --         64,748
    Cost of labor                             (*)263        310,349
    Purchases                              (*)55,714        822,173
    Materials and supplies                    (*)277         94,460
    Other costs                             (*)3,002         70,723
    Inventory, end of year                 (*)22,309        103,531
  Advertising expenses                        (*)824         11,591
  Bad debts from sales or services                --            734
  Car and truck expenses                    (*)1,358         72,656
  Commissions                                     --          6,068
  Depletion                                       --             --
  Depreciation                              (*)6,770        106,974
  Employee benefit programs                       --          1,310
  Insurance                                 (*)1,291         36,181
  Legal and professional services             (*)397          4,013
  Meals and entertainment deducted            (*)109          2,549
  Mortgage interest                         (*)1,522         14,232
  Other interest paid on business
    indebtedness                            (*)1,965         22,862
  Office expenses                             (*)864         10,090
  Pension and profit-sharing plans                --            441
  Rent on machinery and equipment                 --          6,935
  Rent on other business property             (*)280         32,058
  Repairs                                   (*)1,469         48,290
  Salaries and wages                       (*)25,925        117,494
  Supplies                                  (*)2,551         41,796
  Taxes paid                                (*)3,894         25,938
  Travel                                      (*)962          6,920
  Utilities                                 (*)2,607         37,359
  Home office business deductions           (*)1,277          6,805
    Depreciation, Form 8829                    1,277            758
  Other business deductions                 (*)4,522        138,935

Net income less deficit(1,2)                  24,809        192,457

  Net income(1,2)                             24,809        251,113
  Deficit(2)                                      --         58,655

      BUSINESSES WITH NET INCOME

Number of returns(1)                        (*)3,619         18,482

Business receipts, total(1)               (*)120,345      1,881,734

  Income from sales and
    operations(1)                         (*)120,345      1,876,218
  Other business income                           --          5,517

Business deductions, total(1,2)            (*)95,537      1,630,622

  Cost of sales and operations             (*)36,947      1,049,674
    Inventory, beginning of year                  --         53,103
    Cost of labor                             (*)263       226,268
    Purchases                              (*)55,714        764,136
    Materials and supplies                    (*)277         34,933
    Other costs                             (*)3,002         56,032
    Inventory, end of year                 (*)22,309         64,798
  Advertising expenses                        (*)824          5,320
  Bad debts from sales or services                --             23
  Car and truck expenses                    (*)1,358         53,019
  Commissions                                     --          5,823
  Depletion                                       --             --
  Depreciation                              (*)6,770         69,806
  Employee benefit programs                       --          1,310
  Insurance                                 (*)1,291         27,182
  Legal and professional services             (*)397          2,761
  Meals and entertainment deducted            (*)109          1,180
  Mortgage interest                         (*)1,522          5,996
  Other interest paid on business
    indebtedness                            (*)1,965         14,155
  Office expenses                             (*)864          5,835
  Pension and profit-sharing plans                --            441
  Rent on machinery and equipment                 --          2,376
  Rent on other business property             (*)280         30,110
  Repairs                                   (*)1,469         38,026
  Salaries and wages                       (*)25,925        111,569
  Supplies                                  (*)2,551         32,648
  Taxes paid                                (*)3,894         21,941
  Travel                                      (*)982          1,798
  Utilities                                 (*)2,807         23,142
  Home office business deductions           (*)1,277          5,391
    Depreciation, Form 8829                 (*)1,277            758
  Other business deductions                 (*)4,522        113,143

Net income(1,2)                            (*)24,809        251,113

Returns with Schedule C-EZ:

  Number of returns                           (*)965       (*)3,813
  Business receipts                         (*)1,188      (*)40,427
  Business deduction                              --       (*)7,954

  Net income                               (*)23,823     (*)218,640

                                                Manufacturing

                                                         Printing
                                                       and related
                                           Paper         support
      Net income status, item             products      activities

                                            (27)           (28)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                        (*)1,476         36,768

Business receipts, total(1)               (*)431,815      3,323,280

  Income from sales and
    operations(1)                         (*)431,728      3,261,678
  Other business income                        (*)87         61,602

Business deductions, total(1,2)           (*)395,630      2,847,574

  Cost of sales and operations            (*)287,851      1,455,935
    Inventory, beginning of year           (*)37,184         60,060
    Cost of labor                          (*)16,919        225,157
    Purchases                             (*)265,569        702,464
    Materials and supplies                    (*)737        199,663
    Other costs                             (*)2,852        325,432
    Inventory, end of year                 (*)35,410         56,860
  Advertising expenses                        (*)423         41,198
  Bad debts from sales or services          (*)1,412          3,540
  Car and truck expenses                   (*)13,256         77,070
  Commissions                               (*)4,295         34,963
  Depletion                                       --             --
  Depreciation                              (*)5,940         82,542
  Employee benefit programs                   (*)470          8,021
  Insurance                                 (*)5,173         30,073
  Legal and professional services           (*)1,094         16,018
  Meals and entertainment deducted          (*)1,548          8,199
  Mortgage interest                         (*)3,183         13,758
  Other interest paid on business
    indebtedness                              (*)228         24,787
  Office expenses                             (*)546         37,486
  Pension and profit-sharing plans                --          2,398
  Rent on machinery and equipment              (*)28         52,966
  Rent on other business property          (*)20,381        128,210
  Repairs                                   (*)3,358         39,643
  Salaries and wages                      (*)14,812         243,296
  Supplies                                  (*)1,749         83,523
  Taxes paid                                (*)3,216         65,272
  Travel                                    (*)1,144         10,292
  Utilities                                 (*)5,793         69,219
  Home office business deductions           (*)7,085         13,679
    Depreciation, Form 8829                      752          1,714
  Other business deductions                (*)12,645        303,351

Net income less deficit(1,2)                  36,186        476,706

  Net income(1,2)                             36,185        511,037
  Deficit(2)                                      --         35,331

      BUSINESSES WITH NET INCOME

Number of returns(1)                        (*)1,473         28,251

Business receipts, total(1)               (*)431,734      3,036,661

  Income from sales and
    operations(1)                         (*)431,648      2,983,684
  Other business income                        (*)87         52,976

Business deductions, total(1,2)           (*)395,549      2,525,824

  Cost of sales and operations            (*)287,806      1,339,314
    Inventory, beginning of year           (*)37,164         49,829
    Cost of labor                          (*)16,919        206,739
    Purchases                             (*)265,524        619,172
    Materials and supplies                    (*)737        188,745
    Other costs                             (*)2,852        323,053
    Inventory, end of year                 (*)35,410         48,223
  Advertising expenses                        (*)423         39,503
  Bad debts from sales or services          (*)1,412          3,190
  Car and truck expenses                   (*)13,258         82,115
  Commissions                               (*)4,295         16,904
  Depletion                                       --             --
  Depreciation                              (*)5,905         86,064
  Employee benefit programs                   (*)470          5,784
  Insurance                                 (*)5,173         24,427
  Legal and professional services           (*)1,094         14,501
  Meals and entertainment deducted          (*)1,548          6,527
  Mortgage interest                         (*)3,183          8,545
  Other interest paid on business
    indebtedness                              (*)228         18,587
  Office expenses                             (*)548         30,658
  Pension and profit-sharing plans                --          2,398
  Rent on machinery and equipment              (*)28         52,535
  Rent on other business property          (*)20,381        109,931
  Repairs                                   (*)3,358         34,517
  Salaries and wages                       (*)14,812        223,697
  Supplies                                  (*)1,749         56,127
  Taxes paid                                (*)3,218         53,839
  Travel                                    (*)1,144          9,889
  Utilities                                 (*)5,793         57,449
  Home office business deductions           (*)7,085         13,679
    Depreciation, Form 8829                   (*)752          1,714
  Other business deductions                (*)12,645        273,309

Net income(1,2)                            (*)36,185        511,037

Returns with Schedule C-EZ:

  Number of returns                               --       (*)5,113
  Business receipts                               --      (*)12,985
  Business deduction                              --       (*)2,134

  Net income                                      --     (*)500,188

                                                Manufacturing

                                         Petroleum
                                          and coal
      Net income status, item             products       Chemical

                                            (29)           (30)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                               7          6,943

Business receipts, total(1)                    7,565        641,526

  Income from sales and
    operations(1)                              7,565        638,691
  Other business income                           --          2,834

Business deductions, total(1,2)                6,758        534,111

  Cost of sales and operations                    --        353,290
    Inventory, beginning of year                  --         19,775
    Cost of labor                                 --          6,267
    Purchases                                     --        311,024
    Materials and supplies                        --         33,811
    Other costs                                   --          6,208
    Inventory, end of year                        --         23,795
  Advertising expenses                          (*)5          2,637
  Bad debts from sales or services                --          3,910
  Car and truck expenses                        (*)8          9,554
  Commissions                                     --          7,355
  Depletion                                    (*)15             --
  Depreciation                                 (*)64         18,656
  Employee benefit programs                       --             13
  Insurance                                       --          7,724
  Legal and professional services              (*)23            954
  Meals and entertainment deducted             (*)30            330
  Mortgage interest                               --             21
  Other interest paid on business
    indebtedness                                (*)1          6,253
  Office expenses                                 20         17,645
  Pension and profit-sharing plans                --            405
  Rent on machinery and equipment                 --          3,903
  Rent on other business property                 12          2,994
  Repairs                                         --         10,878
  Salaries and wages                              30         53,148
  Supplies                                        --          9,155
  Taxes paid                                       8          4,905
  Travel                                          14          1,437
  Utilities                                       30          9,418
  Home office business deductions                 --            581
    Depreciation, Form 8829                       --             --
  Other business deductions                    6,497          8,600

Net income less deficit(1,2)                  (*)807        107,414

  Net income(1,2)                             (*)854        114,713
  Deficit(2)                                   (*)46          7,299

      BUSINESSES WITH NET INCOME

Number of returns(1)                               3          5,780

Business receipts, total(1)                    7,470        586,316

  Income from sales and
    operations(1)                              7,470        564,110
  Other business income                           --          2,206

Business deductions, total(1,2)                6,617        471,603

  Cost of sales and operations                    --        333,491
    Inventory, beginning of year                  --         18,770
    Cost of labor                                 --          3,524
    Purchases                                     --        310,244
    Materials and supplies                        --         19,333
    Other costs                                   --          4,699
    Inventory, end of year                        --         23,080
  Advertising expenses                          (*)5          2,478
  Bad debts from sales or services                --          3,910
  Car and truck expenses                        (*)8          1,835
  Commissions                                     --          7,355
  Depletion                                       --             --
  Depreciation                                 (*)35         17,391
  Employee benefit programs                       --             --
  Insurance                                       --          7,411
  Legal and professional services              (*)23            774
  Meals and entertainment deducted             (*)30            212
  Mortgage interest                               --             21
  Other interest paid on business
    indebtedness                                (*)1          5,105
  Office expenses                                 20         15,981
  Pension and profit-sharing plans                --            405
  Rent on machinery and equipment                 --          1,390
  Rent on other business property                 12          2,994
  Repairs                                         --         10,479
  Salaries and wages                              30         33,189
  Supplies                                        --          8,122
  Taxes paid                                       4          2,685
  Travel                                          14            996
  Utilities                                       30          7,374
  Home office business deductions                 --            581
    Depreciation, Form 8829                       --             --
  Other business deductions                    6,405          7,077

Net income(1,2)                               (*)854        114,713

Returns with Schedule C-EZ:

  Number of returns                               --       (*)3,338
  Business receipts                               --       (*)7,031
  Business deduction                              --         (*)345

  Net income                                      --     (*)108,028

                                                Manufacturing

                                         Plastics,
                                        rubber, clay,
                                        refractory,     Nonmetallic
                                         and glass       mineral
      Net income status, item             products       products

                                            (31)           (32)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          22,804          8,078

Business receipts, total(1)                  659,865        697,979

  Income from sales and
    operations(1)                            659,830        748,714
  Other business income                           35        -50,735

Business deductions, total(1,2)              594,274        539,018

  Cost of sales and operations               224,184        330,184
    Inventory, beginning of year              33,815          9,287
    Cost of labor                             11,113         96,327
    Purchases                                167,448         59,022
    Materials and supplies                    44,839        161,386
    Other costs                                2,514         16,931
    Inventory, end of year                    35,546         12,770
  Advertising expenses                        16,847            690
  Bad debts from sales or services               220             --
  Car and truck expenses                      54,113         34,401
  Commissions                                  1,774         10,306
  Depletion                                       --             --
  Depreciation                                23,956         24,236
  Employee benefit programs                    1,961             11
  Insurance                                   15,876          9,051
  Legal and professional services              4,879          5,392
  Meals and entertainment deducted             3,222            393
  Mortgage interest                            8,721         11,941
  Other interest paid on business
    indebtedness                               6,696          1,261
  Office expenses                              4,484          6,074
  Pension and profit-sharing plans               194          2,642
  Rent on machinery and equipment              3,467          4,079
  Rent on other business property             20,469         27,536
  Repairs                                     10,541          6,420
  Salaries and wages                          78,902          7,489
  Supplies                                    27,536          7,691
  Taxes paid                                  13,866          9,905
  Travel                                       7,792            437
  Utilities                                   24,515         23,130
  Home office business deductions              6,962            107
    Depreciation, Form 8829                      688             --
  Other business deductions                   31,347         15,643

Net income less deficit(1,2)                  65,592        168,962

  Net income(1,2)                            113,007        167,301
  Deficit(2)                                  47,416          8,340

      BUSINESSES WITH NET INCOME

Number of returns(1)                          14,608          7,080

Business receipts, total(1)                  562,218        637,667

  Income from sales and
    operations(1)                            562,218        688,402
  Other business income                           --        -50,735

Business deductions, total(1,2)              449,211        470,366

  Cost of sales and operations               191,776        277,826
    Inventory, beginning of year              28,839          9,287
    Cost of labor                              9,827         61,681
    Purchases                                 143.28        54,907
    Materials and supplies                    37,962        147,402
    Other costs                                  988         13,841
    Inventory, end of year                    29,122          9,292
  Advertising expenses                        16,779            646
  Bad debts from sales or services               220             --
  Car and truck expenses                      30,545         33,562
  Commissions                                  1,664         10,306
  Depletion                                       --             --
  Depreciation                                 9,984         21,350
  Employee benefit programs                    1,931              5
  Insurance                                   14,238          6,101
  Legal and professional services              4,117          5,390
  Meals and entertainment deducted                97            392
  Mortgage interest                            7,765         11,941
  Other interest paid on business
    indebtedness                               5,055          1,091
  Office expenses                              2,569          5,829
  Pension and profit-sharing plans               132          2,642
  Rent on machinery and equipment              3,453          3,946
  Rent on other business property             16,358         25,330
  Repairs                                      4,686          5,156
  Salaries and wages                          78,533          7,104
  Supplies                                    19,085          7,522
  Taxes paid                                   9,371          6,677
  Travel                                         580            424
  Utilities                                   19,472         22,370
  Home office business deductions                811             --
    Depreciation, Form 8829                       --             --
  Other business deductions                    8,241         14,756

Net income(1,2)                              113,007        167,301

Returns with Schedule C-EZ:

  Number of returns                         (*)2,895             --
  Business receipts                         (*)3,555             --
  Business deduction                        (*)1,751             --

  Net income                              (*)111,203             --

                                                Manufacturing

                                          Primary       Fabricated
                                           metal          metal
      Net income status, item            industries      products

                                            (33)           (34)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                        (*)4,006         29,319

Business receipts, total(1)                (*)27,768      3,394,124

  Income from sales and
    operations(1)                          (*)27,765      3,393,237
  Other business income                         (*)3            887

Business deductions, total(1,2)            (*)19,003      2,927,227

  Cost of sales and operations              (*)5,094      1,572,001
    Inventory, beginning of year                 250        123,072
    Cost of labor                                794        345,476
    Purchases                                  3,691        678,795
    Materials and supplies                       358        359,044
    Other costs                                   --        188,968
    Inventory, end of year                        --        123,354
  Advertising expenses                        (*)245         17,393
  Bad debts from sales or services                --          3,282
  Car and truck expenses                    (*)1,149         89,478
  Commissions                                     --         16,518
  Depletion                                       --             --
  Depreciation                                (*)433        205,667
  Employee benefit programs                     (*)1         11,738
  Insurance                                   (*)528         54,423
  Legal and professional services              (*)76         18,121
  Meals and entertainment deducted              (*)1          8,737
  Mortgage interest                               --         10,272
  Other interest paid on business
    indebtedness                               (*)43         37,035
  Office expenses                             (*)170         22,689
  Pension and profit-sharing plans                --          3,853
  Rent on machinery and equipment             (*)229         51,324
  Rent on other business property           (*)4,633         92,874
  Repairs                                     (*)719         47,763
  Salaries and wages                             820        222,237
  Supplies                                  (*)2,104         89,029
  Taxes paid                                     356         71,424
  Travel                                           3         16,029
  Utilities                                      825         76,769
  Home office business deductions                 --              3
    Depreciation, Form 8829                       --             --
  Other business deductions                      790        186,829

Net income less deficit(1,2)                   8,766        466,897

  Net income(1,2)                              8,765        550,643
  Deficit(2)                                      --         83,746

      BUSINESSES WITH NET INCOME

Number of returns(1)                        (*)4,005         22,126

Business receipts, total(1)                (*)27,768      2,887,528

  Income from sales and
    operations(1)                          (*)27,765      2,886,650
  Other business income                         (*)3            878

Business deductions, total(1,2)            (*)19,003      2,336,885

  Cost of sales and operations              (*)5,004      1,283,273
    Inventory, beginning of year                 250        115,837
    Cost of labor                                794        312,258
    Purchases                                  3,691        474,484
    Materials and supplies                       358        351,614
    Other costs                                   --        144,098
    Inventory, end of year                        --        115,019
  Advertising expenses                        (*)245         15,415
  Bad debts from sales or services                --          2,893
  Car and truck expenses                    (*)1,149         71,081
  Commissions                                     --         15,175
  Depletion                                       --            --
  Depreciation                                (*)433        140,116
  Employee benefit programs                     (*)1         10,425
  Insurance                                   (*)528         41,921
  Legal and professional services              (*)76         16,352
  Meals and entertainment deducted              (*)1          7,438
  Mortgage interest                               --          9,410
  Other interest paid on business
    indebtedness                               (*)43         25,497
  Office expenses                             (*)170         18,878
  Pension and profit-sharing plans                --          3,853
  Rent on machinery and equipment             (*)229         47,076
  Rent on other business property           (*)4,633         75,818
  Repairs                                        719         37,476
  Salaries and wages                             820        187,400
  Supplies                                  (*)2,104         66,592
  Taxes paid                                     356         64,466
  Travel                                           3         14,691
  Utilities                                      825         56,459
  Home office business deductions                 --              3
    Depreciation, Form 8829                       --             --
  Other business deductions                      790        123,437

Net income(1,2)                             (*)8,765        550,643

Returns with Schedule C-EZ:

  Number of returns                         (*)2,074       (*)3,039
  Business receipts                         (*)1,582       (*)6,886
  Business deduction                          (*)764       (*)1,742

  Net income                                (*)7,966     (*)545,499

                                                Manufacturing

                                                         Computer
                                                           and
                                                        electronic
      Net income status, item            Machinery       products

                                            (35)           (36)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          32,967         12,937

Business receipts, total(1)                3,982,639        670,865

  Income from sales and
    operations(1)                          3,941,984        667,221
  Other business income                       40,655          3,644

Business deductions, total(1,2)            3,182,988        504,087

  Cost of sales and operations             1,669,431        267,171
    Inventory, beginning of year             201,068          7,873
    Cost of labor                            348,350         21,602
    Purchases                              1,013,252        229,757
    Materials and supplies                   152,357         18,676
    Other costs                              162,281         14,839
    Inventory, end of year                   207,877         25,575
  Advertising expenses                        13,599          9,871
  Bad debts from sales or services               601          1,126
  Car and truck expenses                      82,903         17,420
  Commissions                                  8,804          1,774
  Depletion                                       --             --
  Depreciation                               232,016         20,709
  Employee benefit programs                   27,647          1,088
  Insurance                                   52,532          3,202
  Legal and professional services             16,660          3,571
  Meals and entertainment deducted             3,143          2,596
  Mortgage interest                           21,001             --
  Other interest paid on business
    indebtedness                              30,233          7,676
  Office expenses                             17,606          3,559
  Pension and profit-sharing plans             1,357            430
  Rent on machinery and equipment             25,302         13,140
  Rent on other business property             64,153         24,119
  Repairs                                     45,256          2,976
  Salaries and wages                         447,240         37,357
  Supplies                                    67,446          2,728
  Taxes paid                                  93,887         11,940
  Travel                                       8,980         11,968
  Utilities                                  101,247         15,687
  Home office business deductions              1,103         11,893
    Depreciation, Form 8829                       --          1,493
  Other business deductions                  127,430         31,315

Net income less deficit(1,2)                 767,424        166,778

  Net income(1,2)                            827,388        174,007
  Deficit(2)                                  59,964          7,228

      BUSINESSES WITH NET INCOME

Number of returns(1)                          27,992          9,000

Business receipts, total(1)                3,714,012        593,408

  Income from sales and
    operations(1)                          3,676,048        589,764
  Other business income                       37,964          3,644

Business deductions, total(1,2)            2,854,397        419,402

  Cost of sales and operations             1,512,338        226,146
    Inventory, beginning of year             123,500          4,917
    Cost of labor                            310,006         21,602
    Purchases                                905,096        187,883
    Materials and supplies                   138,896         18,676
    Other costs                              161,249         14,472
    Inventory, end of year                   126,407         21,403
  Advertising expenses                        12,358          4,065
  Bad debts from sales or services               393          1,126
  Car and truck expenses                      75,396         12,419
  Commissions                                  8,780          1,774
  Depletion                                       --             --
  Depreciation                               185,566         20,618
  Employee benefit programs                   26,890          1,088
  Insurance                                   48,476          3,202
  Legal and professional services             15,185          2,794
  Meals and entertainment deducted             3,139          1,474
  Mortgage interest                           19,079             --
  Other interest paid on business
    indebtedness                              27,482          7,070
  Office expenses                             16,263          1,324
  Pension and profit-sharing plans             1,357            430
  Rent on machinery and equipment             25,224         13,140
  Rent on other business property             64,550         14,617
  Repairs                                     44,089          2,976
  Salaries and wages                         419,890         37,357
  Supplies                                    64,327          2,428
  Taxes paid                                  91,457         11,228
  Travel                                       7,374          9,406
  Utilities                                   87,199         12,059
  Home office business deductions              1,103         10,968
    Depreciation, Form 8829                       --          1,493
  Other business deductions                   93,089         20,921

Net income(1,2)                              827,388        174,007

Returns with Schedule C-EZ:

  Number of returns                         (*)3,861       (*)2,895
  Business receipts                        (*)19,413       (*)7,160
  Business deduction                        (*)3,412         (*)772

  Net income                              (*)811,387     (*)167,619

                                                Manufacturing

                                         Electrical
                                         equipment,
                                         appliance,     Transpor-
                                            and           tation
      Net income status, item            components     equipment

                                            (37)           (38)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                           7,936          8,092

Business receipts, total(1)                  657,739        554,685

  Income from sales and
    operations(1)                            591,891        532,652
  Other business income                       65,848         22,033

Business deductions, total(1,2)              477,919        446,801

  Cost of sales and operations               180,166        255,906
    Inventory, beginning of year              51,441         17,479
    Cost of labor                             29,513         69,618
    Purchases                                102,233         62,679
    Materials and supplies                     1,610        123,563
    Other costs                               13,595          4,496
    Inventory, end of year                    18,227         21,928
  Advertising expenses                         5,046          2,216
  Bad debts from sales or services               292             --
  Car and truck expenses                      31,091         16,340
  Commissions                                  9,701             --
  Depletion                                      290             --
  Depreciation                                22,246          6,689
  Employee benefit programs                      448             --
  Insurance                                   10,205          2,378
  Legal and professional services              2,364          2,340
  Meals and entertainment deducted             4,140          1,058
  Mortgage interest                              967          2,315
  Other interest paid on business
    indebtedness                               3,111          5,244
  Office expenses                              3,963          2,655
  Pension and profit-sharing plans               769             --
  Rent on machinery and equipment             13,478          2,515
  Rent on other business property              3,442         17,539
  Repairs                                      5,100          7,225
  Salaries and wages                          68,933          1,777
  Supplies                                    16,967         54,090
  Taxes paid                                  11,614          4,616
  Travel                                       7,082          1,379
  Utilities                                   12,476         12,403
  Home office business deductions              1,638             --
    Depreciation, Form 8829                      254             --
  Other business deductions                   62,307         48,034

Net income less deficit(1,2)                 179,820        107,884

  Net income(1,2)                            183,568        109,061
  Deficit(2)                                   3,748          1,177

      BUSINESSES WITH NET INCOME

Number of returns(1)                           5,668          8,087

Business receipts, total(1)                  625,906        553,501

  Income from sales and
    operations(1)                            560,163        531,467
  Other business income                       65,742         22,033

Business deductions, total(1,2)              442,337        444,440

  Cost of sales and operations               162,900        255,906
    Inventory, beginning of year              44,458         17,479
    Cost of labor                             23,713         69,618
    Purchases                                 90,014         62,679
    Materials and supplies                         3        123,563
    Other costs                               13,475          4,496
    Inventory, end of year                     8,765         21,928
  Advertising expenses                         4,641          2,216
  Bad debts from sales or services               201             --
  Car and truck expenses                      29,597         16,340
  Commissions                                  9,669             --
  Depletion                                      290             --
  Depreciation                                20,559          6,689
  Employee benefit programs                      444             --
  Insurance                                    9,342          2,378
  Legal and professional services              1,979          1,209
  Meals and entertainment deducted             3,976          1,058
  Mortgage interest                              880          2,315
  Other interest paid on business
    indebtedness                               2,861          4,060
  Office expenses                              3,832          2,655
  Pension and profit-sharing plans               490             --
  Rent on machinery and equipment             13,477          2,515
  Rent on other business property              3,405         17,539
  Repairs                                      4,513          7,225
  Salaries and wages                          62,739          1,777
  Supplies                                    16,093         54,090
  Taxes paid                                  10,024          4,616
  Travel                                       6,124          1,379
  Utilities                                   10,535         12,403
  Home office business deductions              1,638             --
    Depreciation, Form 8829                      254             --
  Other business deductions                   61,845         47,989

Net income(1,2)                              183,568        109,061

Returns with Schedule C-EZ:

  Number of returns                           (*)149         (*)965
  Business receipts                           (*)144       (*)7,862
  Business deduction                             *64          (*)82

  Net income                              (*)183,508     (*)101,280

                                                Manufacturing

                                         Furniture       Medical
                                        and related     equipment
      Net income status, item             products     and supplies

                                            (39)           (40)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          31,772         (*)924

Business receipts, total(1)                2,493,297      (*)88,391

  Income from sales and
    operations(1)                          2,437,838      (*)88,382
  Other business income                       55,460           (*)9

Business deductions, total(1,2)            2,146,362      (*)94,377

  Cost of sales and operations             1,286,013      (*)40,183
    Inventory, beginning of year              59,644      (*)17,033
    Cost of labor                            115,978      (*)10,905
    Purchases                                646,568      (*)24,310
    Materials and supplies                   405,785         (*)482
    Other costs                              119,474         (*)793
    Inventory, end of year                    61,436      (*)13,340
  Advertising expenses                        11,439         (*)639
  Bad debts from sales or services                35         (*)106
  Car and truck expenses                      71,005       (*)1,775
  Commissions                                 26,362             --
  Depletion                                      334             --
  Depreciation                                48,294       (*)1,761
  Employee benefit programs                    2,851         (*)394
  Insurance                                   22,136         (*)673
  Legal and professional services              9,966       (*)1,050
  Meals and entertainment deducted            11,509           (*)7
  Mortgage interest                            9,482         (*)285
  Other interest paid on business
    indebtedness                              19,794         (*)575
  Office expenses                             13,342         (*)611
  Pension and profit-sharing plans             1,312             --
  Rent on machinery and equipment             17,515         (*)576
  Rent on other business property            112,600       (*)1,942
  Repairs                                     18,050         (*)203
  Salaries and wages                         246,549      (*)14,665
  Supplies                                    35,060       (*)8,465
  Taxes paid                                  32,180       (*)1,631
  Travel                                      10,678          (*)40
  Utilities                                   47,555         (*)868
  Home office business deductions              2,962         (*)823
    Depreciation, Form 8829                      510             --
  Other business deductions                   87,133       (*)7,104

Net income less deficit(1,2)                 346,935       (*)1,654

  Net income(1,2)                            393,306      (*)11,440
  Deficit(2)                                  46,371       (*)9,786

      BUSINESSES WITH NET INCOME

Number of returns(1)                          18,342         (*)163

Business receipts, total(1)                2,336,145      (*)72,023

  Income from sales and
    operations(1)                          2,281,530      (*)72,014
  Other business income                       54,615           (*)9

Business deductions, total(1,2)            1,942,839      (*)50,584

  Cost of sales and operations             1,218,364      (*)24,806
    Inventory, beginning of year              51,277          1,208
    Cost of labor                            114,511             --
    Purchases                                625,916         23,598
    Materials and supplies                   363,037             --
    Other costs                              117,308             --
    Inventory, end of year                    53,685             --
  Advertising expenses                         9,819         (*)639
  Bad debts from sales or services                34         (*)106
  Car and truck expenses                      62,008       (*)1,735
  Commissions                                 25,276             --
  Depletion                                      334             --
  Depreciation                                40,669         (*)426
  Employee benefit programs                      915         (*)394
  Insurance                                   20,903         (*)218
  Legal and professional services              8,800         (*)331
  Meals and entertainment deducted             1,840             --
  Mortgage interest                            5,188         (*)285
  Other interest paid on business
    indebtedness                              12,772         (*)575
  Office expenses                             10,328         (*)523
  Pension and profit-sharing plans             1,312             --
  Rent on machinery and equipment             14,000         (*)210
  Rent on other business property             96,856       (*)1,445
  Repairs                                     16,816         (*)149
  Salaries and wages                         208,736         14,665
  Supplies                                    24,037       (*)8,455
  Taxes paid                                  30,897          1,631
  Travel                                       8,615             32
  Utilities                                   40,710            693
  Home office business deductions              2,349             --
    Depreciation, Form 8829                      510             --
  Other business deductions                   81,054          3,265

Net income(1,2)                              393,306      (*)11,440

Returns with Schedule C-EZ:

  Number of returns                           (*)931             --
  Business receipts                         (*)6,251             --
  Business deduction                        (*)2,207             --

  Net income                              (*)389,261             --

                                                          Wholesale
                                                         and retail
                                        Manufacturing      trade

                                           Other
                                        miscellaneous
      Net income status, item           Manufacturing       Total

                                            (41)            (42)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          65,206      2,726,118

Business receipts, total(1)                2,396,203    220,909,721

  Income from sales and
    operations(1)                          2,294,572    218,215,533
  Other business income                      100,630      2,694,188

Business deductions, total(1,2)            2,097,100    206,000,944

  Cost of sales and operations             1,170,340    148,712,874
    Inventory, beginning of year             204,420     21,279,476
    Cost of labor                            127,809      2,546,165
    Purchases                                866,424    136,315,152
    Materials and supplies                   168,256      5,689,036
    Other costs                               92,523      5,525,495
    Inventory, end of year                   289,093     22,642,449
  Advertising expenses                        33,395      2,089,598
  Bad debts from sales or services            13,331        291,407
  Car and truck expenses                      62,417      5,230,333
  Commissions                                 24,769      1,779,041
  Depletion                                       --          6,644
  Depreciation                                87,172      3,353,531
  Employee benefit programs                    2,071        194,341
  Insurance                                   29,352      1,621,229
  Legal and professional services             22,481        835,057
  Meals and entertainment deducted             5,865        460,185
  Mortgage interest                            9,566        912,935
  Other interest paid on business
    indebtedness                              26,150      1,188,539
  Office expenses                             23,016      1,162,231
  Pension and profit-sharing plans               204         52,912
  Rent on machinery and equipment             10,367        875,679
  Rent on other business property             80,220      6,022,105
  Repairs                                     19,519      1,405,820
  Salaries and wages                         158,770      9,696,843
  Supplies                                    49,157      2,256,327
  Taxes paid                                  26,090      3,088,368
  Travel                                      19,157      1,307,182
  Utilities                                   35,927      3,975,927
  Home office business deductions             29,346        448,080
    Depreciation, Form 8829                    2,434         40,984
  Other business deductions                  153,855      7,911,069

Net income less deficit(1,2)                 298,103     16,948,376

  Net income(1,2)                            415,704     21,368,062
  Deficit(2)                                 117,601      5,419,686

      BUSINESSES WITH NET INCOME

Number of returns(1)                          39,558      1,562,077

Business receipts, total(1)                2,174,097    184,141,550

  Income from sales and
    operations(1)                          2,074,746    181,914,670
  Other business income                       99,351      2,226,880

Business deductions, total(1,2)            1,758,393    162,778,140

  Cost of sales and operations             1,049,292    121,238,175
    Inventory, beginning of year             139,339     15,080,398
    Cost of labor                            127,133      1,868,939
    Purchases                                775,826    111,584,202
    Materials and supplies                   120,411      4,228,238
    Other costs                               83,899      4,571,805
    Inventory, end of year                   197,315     16,095,408
  Advertising expenses                        27,668      1,481,509
  Bad debts from sales or services               196        194,160
  Car and truck expenses                      46,006      3,735,256
  Commissions                                 14,461      1,437,700
  Depletion                                       --          5,193
  Depreciation                                51,126      2,261,463
  Employee benefit programs                    2,053        158,323
  Insurance                                   24,490      1,259,956
  Legal and professional services             10,085        590,309
  Meals and entertainment deducted             4,094        342,288
  Mortgage interest                            4,248        618,348
  Other interest paid on business
    indebtedness                              11,794        755,651
  Office expenses                             18,949        775,734
  Pension and profit-sharing plans               204         49,790
  Rent on machinery and equipment              8,577        664,950
  Rent on other business property             62,766      4,546,858
  Repairs                                     13,151      1,020,100
  Salaries and wages                         155,228      7,931,554
  Supplies                                    22,444      1,451,861
  Taxes paid                                  22,938      2,460,071
  Travel                                      13,397        874,020
  Utilities                                   26,091      2,910,024
  Home office business deductions             28,254        293,327
    Depreciation, Form 8829                    2,434         25,736
  Other business deductions                  136,317      5,599,353

Net income(1,2)                              415,704     21,388,062

Returns with Schedule C-EZ:

  Number of returns                         (*)3,870        197,836
  Business receipts                        (*)45,923        804,072
  Business deduction                        (*)4,566        124,685

  Net income                              (*)374,347     20,688,678

                                         Wholesale and retail trade
                                              Wholesale trade

                                                         Durable
                                                          goods
                                                        including
                                                        machinery
                                                          woods,
      Net income status, item              Total       metals, etc.

                                            (43)           (44)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         376,681        186,195

Business receipts, total(1)               40,198,841     20,618,801

  Income from sales and
    operations(1)                         39,702,515     20,221,536
  Other business income                      496,326        297,264

Business deductions, total(1,2)           36,063,487     17,789,645

  Cost of sales and operations            26,765,434     13,126,157
    Inventory, beginning of year           2,076,906      1,349,635
    Cost of labor                            326,318        209,002
    Purchases                             24,439,622     12,190,720
    Materials and supplies                 1,089,734        499,354
    Other costs                            1,172,605        445,646
    Inventory, end of year                 2,339,751      1,568,399
  Advertising expenses                       189,770        136,866
  Bad debts from sales or services            99,559         43,133
  Car and truck expenses                   1,258,571        682,667
  Commissions                                493,874        337,044
  Depletion                                    1,004            999
  Depreciation                               558,475        248,046
  Employee benefit programs                   25,796         14,438
  Insurance                                  238,813        137,652
  Legal and professional services            130,711         84,089
  Meals and entertainment deducted           154,248         83,506
  Mortgage interest                           83,006         43,676
  Other interest paid on business
    indebtedness                             160,536         90,542
  Office expenses                            227,350        107,376
  Pension and profit-sharing plans            13,010          8,581
  Rent on machinery and equipment            130,020         75,794
  Rent on other business property            425,136        211,555
  Repairs                                    202,173        101,541
  Salaries and wages                         980,261        552,511
  Supplies                                   355,430        159,687
  Taxes paid                                 298,302        193,225
  Travel                                     385,031        265,066
  Utilities                                  457,339        248,883
  Home office business deductions            137,942         69,374
    Depreciation, Form 8829                    8,134          3,592
  Other business deductions                1,263,979        757,773

Net income less deficit(1,2)               6,140,354      2,729,166

  Net income(1,2)                          5,672,370      3,014,583
  Deficit(2)                                 527,016        285,427

      BUSINESSES WITH NET INCOME

Number of returns(1)                         273,503        138,187

Business receipts, total(1)               34,937,772     17,705,441

  Income from sales and
    operations(1)                         34,481,904     17,415,043
  Other business income                      455,867        290,398

Business deductions, total(1,2)           29,265,402     14,690,858

  Cost of sales and operations            22,465,795     10,847,528
    Inventory, beginning of year           1,498,548        960,351
    Cost of labor                            156,511         86,357
    Purchases                             20,536,512     10,215,713
    Materials and supplies                   962,200        402,487
    Other costs                            1,022,005        313,735
    Inventory, end of year                 1,709,981      1,131,115
  Advertising expenses                       156,314        116,397
  Bad debts from sales or services            41,309         23,844
  Car and truck expenses                   1,040,559        596,454
  Commissions                                428,905        295,385
  Depletion                                      912            907
  Depreciation                               432,109        184,249
  Employee benefit programs                   23,500         12,858
  Insurance                                  188,189        104,742
  Legal and professional services            105,561         65,382
  Meals and entertainment deducted           140,122         76,624
  Mortgage interest                           66,231         37,160
  Other interest paid on business
    indebtedness                             117,475         64,123
  Office expenses                            176,873         79,904
  Pension and profit-sharing plans            11,170          7,086
  Rent on machinery and equipment            105,052         64,330
  Rent on other business property            359,138        177,427
  Repairs                                    163,121         74,587
  Salaries and wages                         888,512        502,534
  Supplies                                   288,163        129,713
  Taxes paid                                 246,633        153,991
  Travel                                     341,485        242,291
  Utilities                                  386,544        209,081
  Home office business deductions            119,204         62,008
    Depreciation, Form 8829                    6,133          3,039
  Other business deductions                  954,808        552,790

Net income(1,2)                            5,672,370      3,014,583

Returns with Schedule C-EZ:

  Number of returns                           20,391         10,383
  Business receipts                           95,720         43,221
  Business deduction                          17,717          9,464

  Net income                               8,594,367      2,980,826

                                         Wholesale and retail trade

                                          Wholesale      Retail
                                            trade        trade

                                         Nondurable
                                           goods
                                         including
                                        food, fiber,
                                         chemicals,
      Net income status, item               etc.          Total

                                            (45)           (46)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         190,386      2,349,635

Business receipts, total(1)               19,680,041    180,710,880

  Income from sales and
    operations(1)                         19,480,979    178,513,019
  Other business income                      199,062      2,197,862

Business deductions, total(1,2)           17,263,842    169,947,457

  Cost of sales and operations            13,639,277    121,947,440
    Inventory, beginning of year             727,271     19,202,570
    Cost of labor                            117,316      2,219,847
    Purchases                             12,248,902    111,875,530
    Materials and supplies                   590,380      4,599,301
    Other costs                              726,759      4,352,890
    Inventory, end of year                   771,352     20,302,699
  Advertising expenses                        52,904      1,899,827
  Bad debts from sales or services            56,426        191,847
  Car and truck expenses                     575,903      3,971,763
  Commissions                                156,830      1,285,168
  Depletion                                        5          5,640
  Depreciation                               310,429      2,795,056
  Employee benefit programs                   11,357        168,545
  Insurance                                  101,160      1,382,417
  Legal and professional services             46,622        704,346
  Meals and entertainment deducted            70,743        305,936
  Mortgage interest                           39,330        829,929
  Other interest paid on business
    indebtedness                              69,994      1,028,004
  Office expenses                            119,974        934,882
  Pension and profit-sharing plans             4,429         39,902
  Rent on machinery and equipment             54,226        745,659
  Rent on other business property            213,581      5,596,969
  Repairs                                    100,832      1,203,646
  Salaries and wages                         427,750      8,716,583
  Supplies                                   195,743      1,900,898
  Taxes paid                                 105,077      2,790,066
  Travel                                     119,964        922,151
  Utilities                                  208,456      3,518,568
  Home office business deductions             68,568        308,138
    Depreciation, Form 8829                    4,542         32,850
  Other business deductions                   506.21      6,647,090

Net income less deficit(1,2)               2,416,199     10,803,022

  Net income(1,2)                          2,657,787     15,695,693
  Deficit(2)                                 241,588      4,892,671

      BUSINESSES WITH NET INCOME

Number of returns(1)                         135,317      1,288,574

Business receipts, total(1)               17,232,331    149,203,779

  Income from sales and
    operations(1)                         17,066,861    147,432,766
  Other business income                      165,469      1,771,013

Business deductions, total(1,2)           14,574,544    133,512,738

  Cost of sales and operations            11,618,267     98,772,380
    Inventory, beginning of year             538,198     13,581,850
    Cost of labor                             70,154      1,712,428
    Purchases                             10,320,799     91,047,691
    Materials and supplies                   559,713      3,266,038
    Other costs                              708,270      3,549,800
    Inventory, end of year                   578,866     14,385,426
  Advertising expenses                        39,917      1,325,195
  Bad debts from sales or services            17,465        152,851
  Car and truck expenses                     444,105      2,694,697
  Commissions                                133,521      1,008,795
  Depletion                                        5          4,281
  Depreciation                               247,859      1,829,354
  Employee benefit programs                   10,642        134,822
  Insurance                                   83,447      1,071,767
  Legal and professional services             40,179        484,748
  Meals and entertainment deducted            63,498        202,166
  Mortgage interest                           29,072        552,117
  Other interest paid on business
    indebtedness                              53,352        638,176
  Office expenses                             96,969        598,860
  Pension and profit-sharing plans             4,084         38,620
  Rent on machinery and equipment             40,722        559,897
  Rent on other business property            181,711      4,187,720
  Repairs                                     88,534        856,978
  Salaries and wages                         385,978      7,043,043
  Supplies                                   158,451      1,163,697
  Taxes paid                                  92,642      2,213,438
  Travel                                      99,193        532,535
  Utilities                                  177,463      2,523,480
  Home office business deductions             57,196        174,124
    Depreciation, Form 8829                    3,094         19,603
  Other business deductions                  402,018      4,644,544

Net income(1,2)                            2,657,787     16,695,693

Returns with Schedule C-EZ:

  Number of returns                           10,008        177,445
  Business receipts                           52,499        708,352
  Business deduction                           8,253        106,969

  Net income                               2,813,541     16,094,309

                                        Wholesale and retail trade

                                                Retail trade

                                           Motor          Furniture
                                        vehicle and       and home
                                           parts         furnishing
      Net income status, item             dealers          stores

                                            (47)             (48)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         131,096        88,877

Business receipts, total(1)               28,594,795     6,384,910

  Income from sales and
    operations(1)                         28,400,946     6,371,232
  Other business income                      193,849        13,678

Business deductions, total(1,2)           27,499,424     5,777,589

  Cost of sales and operations            22,694,508     3,723,654
    Inventory, beginning of year           3,583,817       685,107
    Cost of labor                            439,609       203,812
    Purchases                             21,108,730     3,189,598
    Materials and supplies                   564,640       138,675
    Other costs                              907,875       230,700
    Inventory, end of year                 3,910,364       724,238
  Advertising expenses                       203,878       158,754
  Bad debts from sales or services            44,040        10,221
  Car and truck expenses                     281,440       148,963
  Commissions                                205,170        72,819
  Depletion                                    3,549            70
  Depreciation                               272,963        88,619
  Employee benefit programs                   26,375         3,837
  Insurance                                  241,959        56,858
  Legal and professional services             61,511        47,739
  Meals and entertainment deducted            21,130        14,068
  Mortgage interest                          134,693        44,126
  Other interest paid on business
    indebtedness                             195,616        24,966
  Office expenses                            105,329        30,473
  Pension and profit-sharing plans             1,765         2,694
  Rent on machinery and equipment             49,867        37,469
  Rent on other business property            280,184       278,001
  Repairs                                    201,620        27,708
  Salaries and wages                         812,121       359,349
  Supplies                                   166,498        43,454
  Taxes paid                                 294,611       102,075
  Travel                                      73,523        25,106
  Utilities                                  307,918       130,172
  Home office business deductions              3,964        17,761
    Depreciation, Form 8829                      148           627
  Other business deductions                  813,139       324,222

Net income less deficit(1,2)               1,095,801       607,321

  Net income(1,2)                          1,594,573       714,687
  Deficit(2)                                 498,772       107,566

      BUSINESSES WITH NET INCOME

Number of returns(1)                          90,203        45,777

Business receipts, total(1)               23,648,598     5,576,113

  Income from sales and
    operations(1)                         23,485,897     5,567,181
  Other business income                      162,701         8,932

Business deductions, total(1,2)           22,054,415     4,861,228

  Cost of sales and operations            18,561,201     3,103,673
    Inventory, beginning of year           2,753,388       569,652
    Cost of labor                            301,784       154,477
    Purchases                             17,179,490     2,687,085
    Materials and supplies                   480,607       132,578
    Other costs                              827,445       194,714
    Inventory, end of year                 2,981,512       634,833
  Advertising expenses                       159,224       131,570
  Bad debts from sales or services            38,218         9,052
  Car and truck expenses                     197,742       133,736
  Commissions                                168,111        62,315
  Depletion                                    3,549            70
  Depreciation                               179,868        76,787
  Employee benefit programs                   18,854         3,695
  Insurance                                  181,050        50,230
  Legal and professional services             45,047        36,490
  Meals and entertainment deducted            13,068        12,754
  Mortgage interest                           92,454        42,562
  Other interest paid on business
    indebtedness                             116,483        20,695
  Office expenses                             77,027        26,767
  Pension and profit-sharing plans             1,763         2,694
  Rent on machinery and equipment             36,901        35,094
  Rent on other business property            212,054       214,212
  Repairs                                    141,526        24,618
  Salaries and wages                         649,978       313,169
  Supplies                                   108,626        35,931
  Taxes paid                                 212,878        85,573
  Travel                                      37,098        21,308
  Utilities                                  211,773       110,275
  Home office business deductions              3,082         4,416
    Depreciation, Form 8829                      148           625
  Other business deductions                  584,783       299,129

Net income(1,2)                            1,594,573       714,887

Returns with Schedule C-EZ:

  Number of returns                           15,569      (*)3,870
  Business receipts                           47,865     (*)13,102
  Business deduction                           2,057      (*)4,410

  Net income                               1,548,765    (*)706,194

                                         Wholesale and retail trade

                                                 Retail-trade

                                                           Building
                                          Electronic       material
                                              and            and
                                           appliance       garden
                                             stores       equipment
                                                             and
                                                           supplier
                                                           dealers

                                              (49)           (50)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                          39,038         81,839

Business receipts, total(1)                4,145,058      7,749,531

  Income from sales and
    operations(1)                          4,030,551      7,721,401
  Other business income                      114,504         28,130

Business deductions, total                 3,806,505      7,079,937

  Cost of sales and operations             2,458,240      4,745,411
    Inventory, beginning of year             332,222      1,004,985
    Cost of labor                             83,306        149,911
    Purchases                              2,282,416      3,968,389
    Materials and supplies                    67,880        538,446
    Other costs                               31,144         97,148
    Inventory, end of year                   338,727      1,013,468
  Advertising expenses                        92,112        103,073
  Bad debts from sales or services             6,712         10,329
  Car and truck expenses                      64,701        191,582
  Commissions                                 50,620         19,125
  Depletion                                       --            142
  Depreciation                                94,814        213,424
  Employee benefit programs                   10,326         11,958
  Insurance                                   34,983         97,470
  Legal and professional services             19,524         25,915
  Meals and entertainment deducted             3,667         12,421
  Mortgage interest                           18,357         60,499
  Other interest paid on
    business indebtedness                     22,041         99,101
  Office expenses                             38,023         51,541
  Pension and profit-sharing plans               723          2,911
  Rent on machinery and equipment             11,086         51,619
  Rent on other business property            169,703        106,876
  Repairs                                     27,073         68,957
  Salaries and wages                         309,113        517,893
  Supplies                                    37,399        108,423
  Taxes paid                                  90,141        146,444
  Travel                                      17,993         25,257
  Utilities                                  105,682        151,615
  Home office business deductions              3,294          1,165
    Depreciation, Form 8829                      481            132
  Other business deductions                  118,141        256,493

Net Income less deficit(1,2)                 338,649        669,594

  Net income(1,2)                            406,963        855,042
  Deficit(2)                                  68,414        185,448

  BUSINESSES WITH NET INCOME

Number of returns(1)                          31,841         37,515

Business receipts, total(1)                3,607,654      6,637,156

  Income from sales and operations         3,500,738      6,516,860
  Other business income                      106,916         20,294

Business deductions, total(1,2)            3,200,691      5,682,113

  Cost of sales and operations             2,149,314      3,885,170
    Inventory, beginning of year             291,061        666,537
    Cost of labor                             78,600        101,475
    Purchases                              1,998,434      3,275,314
    Materials and supplies                    55,644        485,171
    Other costs                               25,323         93,956
    Inventory, end of year                   299,748        737,283
  Advertising expenses                        73,420         80,553
  Bad debts from sales or services             4,389          7,140
  Car and truck expenses                      53,082        156,334
  Commissions                                 23,117         19,020
  Depletion                                       --             --
  Depreciation                                81,730            139
  Employee benefit programs                    8,341          9,098
  Insurance                                   29,404         70,713
  Legal and professional services             11,164         20,481
  Meals and entertainment deducted             3,078         11,671
  Mortgage interest                           11,038             35
  Other interest paid on
    business indebtedness                     14,979         66,752
  Office expenses                             29,339         42,910
  Pension and profit-sharing plans               723          2,844
  Rent on machinery and equipment              2,331         40,973
  Rent on other business property            126,673         91,091
  Repairs                                     20,754         47,927
  Salaries and wages                         247,871        435,070
  Supplies                                    27,935         79,499
  Taxes paid                                  75,882        118,462
  Travel                                      12,046         21,589
  Utilities                                   87,031         93,922
  Home office business deductions              3,213            496
    Depreciation, Form 8829                      409            132
  Other business deductions                  101,777        205,941

Net income(1,2)                              406,963        855,042

Returns with Schedule C-EZ:

  Number of returns                         (*)6,043         (*)832
  Business receipts                        (*)21,420         (*)702
  Business deductions                       (*)2,039         (*)294
  Net income                              (*)387,581     (*)854,833

                                                Wholesale and
                                                retail trade

                                                 Retail-trade

                                           Food and      Health and
                                           beverage       personal
                                            stores          care
                                                           stores

                                             (51)           (52)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                         127,883        143,921

Business receipts, total(1)               32,386,712      6,807,333

  Income from sales and
    operations(1)                         31,839,187      6,712,796
  Other business income                      547,526         94,537

Business deductions, total(1,2)           30,829,276      6,089,712

  Cost of sales and operations            23,835,140      4,469,189
    Inventory, beginning of year           1,939,866        634,951
    Cost of labor                            205,841         24,821
    Purchases                             22,703,825      4,005,469
    Materials and supplies                   440,021        370,117
    Other costs                              589,275        175,320
    Inventory, end of year                 2,043,688        741,488
  Advertising expenses                       139,128         75,353
  Bad debts from sales or services            44,720          3,977
  Car and truck expenses                     203,360        181,585
  Commissions                                 68,999         24,241
  Depletion                                       76            305
  Depreciation                               332,069         63,946
  Employee benefit programs                   18,695          6,458
  Insurance                                  232,616         39,879
  Legal and professional services             92,353         23,290
  Meals and entertainment deducted             6,586         16,844
  Mortgage interest                          134,251          8,393
  Other interest paid on
    business indebtedness                     95,772         22,632
  Office expenses                             39,141         44,203
  Pension and profit-sharing plans             3,410          3,736
  Rent on machinery and equipment            117,348         28,948
  Rent on other business property            876,740        166,372
  Repairs                                    256,074         29,501
  Salaries and wages                       1,805,611        317,532
  Supplies                                   239,092         65,731
  Taxes paid                                 550,895         77,280
  Travel                                      29,800         42,124
  Utilities                                  758,952         97,336
  Home office business deductions              3,964         20,389
    Depreciation, Form 8829                       49            846
  Other business deductions                  932,749        251,989

Net Income less deficit(1,2)               1,687,433        720,086

  Net income(1,2)                          1,772,148        932,574
  Deficit(2)                                 214,715        212,518

  BUSINESSES WITH NET INCOME

Number of returns(1)                         103,915         63,149

Business receipts, total(1)               28,718,406      6,093,853

  Income from sales and
    operations(1)                         28,217,094      6,012,185
  Other business income                      501,311         81,468

Business deductions, total(1,2)           26,946,258      5,161,079

  Cost of sales and operations            21,168,748      3,939,771
    Inventory, beginning of year           1,700,674        471,488
    Cost of labor                            167,444         17,313
    Purchases                             20,274,245      3,473,966
    Materials and supplies                   387,207        354,728
    Other costs                              415,168        167,249
    Inventory, end of year                 1,775,990        544,973
  Advertising expenses                       116,657         32,302
  Bad debts from sales or services            35,019          2,631
  Car and truck expenses                     170,959        134,824
  Commissions                                 65,026         13,635
  Depletion                                       76             --
  Depreciation                               262,590         47,652
  Employee benefit programs                   16,581          6,458
  Insurance                                  191,495         31,739
  Legal and professional services             72,592         16,863
  Meals and entertainment deducted             6,085         13,081
  Mortgage interest                          110,464          7,706
  Other interest paid on
    business indebtedness                     82,276         11,767
  Office expenses                             33,006         30,321
  Pension and profit-sharing plans             3,346          3,346
  Rent on machinery and equipment            110,732         19,320
  Rent on other business property            751,241        138,191
  Repairs                                    194,781         25,214
  Salaries and wages                       1,471,530        288,242
  Supplies                                   193,727         39,390
  Taxes paid                                 469,750         65,164
  Travel                                      25,253         30,216
  Utilities                                  639,353         72,037
  Home office business deductions              1,222         14,089
    Depreciation, Form 8829                       49            136
  Other business deductions                  741,994        168,623

Net income(1,2)                            1,772,145        932,574

Returns with Schedule C-EZ:

  Number of returns                           13,482       (*)6,572
  Business receipts                           93,262         12,360
  Business deductions                         11,737       (*)8,477
  Net income                               1,690,622     (*)928,690

                                                Wholesale and
                                                retail trade

                                                Retail trade

                                            Gasoline      Clothing
                                            stations        and
                                                          accesso-
                                                            ries
                                                           stores

                                              (53)          (54)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                          37,767        120,917

Business receipts, total(1)               25,944,927     11,829,460

  Income from sales and
    operations(1)                         25,803,809     11,747,167
  Other business income                      141,118         82,292

Business deductions, total(1,2)           25,449,960     10,883,624

  Cost of sales and operations            21,677,856      7,000,368
    Inventory, beginning of year             735,314      2,425,302
    Cost of labor                            192,656        177,481
    Purchases                             20,417,209      6,556,933
    Materials and supplies                   602,944        246,220
    Other costs                              428,415        120,402
    Inventory, end of year                   698,682      2,525,970
  Advertising expenses                        60,287        209,017
  Bad debts from sales or services            12,219         19,265
  Car and truck expenses                      68,381        172,662
  Commissions                                  5,197         50,361
  Depletion                                        3             27
  Depreciation                               245,683        139,991
  Employee benefit programs                   18,211          8,997
  Insurance                                  136,934         89,159
  Legal and professional services             54,933         75,104
  Meals and entertainment deducted             1,696         20,490
  Mortgage interest                          133,324         54,408
  Other interest paid on
    business indebtedness                     76,414         55,127
  Office expenses                             29,263         80,436
  Pension and profit-sharing plans             2,920          2,602
  Rent on machinery and equipment             81,181         55,649
  Rent on other business property            421,056        809,094
  Repairs                                    111,515         49,111
  Salaries and wages                       1,156,214        842,232
  Supplies                                   117,349        156,183
  Taxes paid                                 318,864        254,948
  Travel                                       4,114         87,397
  Utilities                                  338,615        256,887
  Home office business deductions                 93         20,843
    Depreciation, Form 8829                       22          1,664
  Other business deductions                  376,556        368,060

Net Income less deficit(1,2)                 494,878        948,338

  Net income(1,2)                            637,476      1,245,628
  Deficit(2)                                 142,601        300,290

  BUSINESSES WITH NET INCOME

Number of returns(1)                          26,747         84,207

Business receipts, total(1)               20,259,927     10,456,543

  Income from sales and
    operations(1)                         20,140,993     10,380,909
  Other business income                      118,934         75,634

Business deductions, total(1,2)           19,622,451      9,210,416
  Cost of sales and operations            16,639,769      6,001,529
    Inventory, beginning of year             471,420      1,854,357
    Cost of labor                                180         94,769
    Purchases                             16,144,112      5,795,036
    Materials and supplies                    55,342         99,823
    Other costs                              253,572        108,696
    Inventory, end of year                   464,434      1,951,151
  Advertising expenses                        50,857        166,021
  Bad debts from sales or services            10,645         17,385
  Car and truck expenses                      53,964        133,530
  Commissions                                  2,033         41,028
  Depletion                                       --             --
  Depreciation                               181,568        108,986
  Employee benefit programs                   15,016          7,990
  Insurance                                  109,864         77,635
  Legal and professional services             37,281         53,649
  Meals and entertainment deducted             1,448         13,576
  Mortgage interest                           91,887         37,275
  Other interest paid on
    business indebtedness                     48,894         41,602
  Office expenses                             26,215         62,861
  Pension and profit-sharing plans             2,920          2,602
  Rent on machinery and equipment             73,144         29,033
  Rent on other business property            345,866        687,561
  Repairs                                     81,176         41,941
  Salaries and wages                         939,558        749,026
  Supplies                                   100,665        129,343
  Taxes paid                                 255,186        228,733
  Travel                                       3,282         61,132
  Utilities                                  253,787        216,157
  Home office business deductions                 84         12,653
    Depreciation, Form 8829                       22          1,251
  Other business deductions                  296,221        283,762

Net income(1,2)                              637,476      1,245,628

Returns with Schedule C-EZ:

  Number of returns                           (*)931       (*)4,004
  Business receipts                           10,986      (*)15,776
  Business deductions                       (*)1,081       (*)5,208
  Net income                              (*)627,571   (*)1,235,060

                                                Wholesale and
                                                retail trade

                                                Retail trade

                                           Sporting
                                             goods,
                                             hobby,      General
                                              book,     merchandise
                                           and music      stores
                                             stores

                                             (55)          (56)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                         140,232         27,061

Business receipts, total(1)                9,794,925      3,112,627

  Income from sales and
    operations(1)                          9,724,828      3,084,433
  Other business income                       70,096         28,193

Business deductions, total(1,2)            9,181,036      2,929,388

  Cost of sales and operations             6,308,999      2,126,245
    Inventory, beginning of year           1,871,668        396,450
    Cost of labor                            199,028         26,449
    Purchases                              5,726,871      1,854,335
    Materials and supplies                   103,704        114,733
    Other costs                              270,999        161,391
    Inventory, end of year                 1,865,291        427,114
  Advertising expenses                       136,767         25,356
  Bad debts from sales or services             4,306          5,413
  Car and truck expenses                     244,918         33,681
  Commissions                                 96,373         18,217
  Depletion                                       32             --
  Depreciation                               143,118         71,774
  Employee benefit programs                   12,691         14,639
  Insurance                                   67,861         23,546
  Legal and professional services             34,376         10,138
  Meals and entertainment deducted            15,535          2,899
  Mortgage interest                           29,131         13,444
  Other interest paid on
    business indebtedness                     59,696         21,378
  Office expenses                             62,066          9,049
  Pension and profit-sharing plans             1,891             --
  Rent on machinery and equipment             35,370          8,994
  Rent on other business property            486,565        130,003
  Repairs                                     47,189         14,893
  Salaries and wages                         444,393        157,029
  Supplies                                    97,769         18,104
  Taxes paid                                 188,807         50,628
  Travel                                      44,449          6,200
  Utilities                                  170,528         85,006
  Home office business deductions             21,468             30
    Depreciation, Form 8829                    2,906             --
  Other business deductions                  416,731         81,325

Net Income less deficit                      613,885        183,238

  Net income                                 908,291      2,485,212
  Deficit(2)                                 294,403         64,973

  BUSINESSES WITH NET INCOME

Number of returns(1)                          85,227         19,635

Business receipts, total(1)                7,299,873      2,749,260

  Income from sales and
    operations(1)                          7,252,022      2,723,648
  Other business income                       47,851         25,612

Business deductions, total(1,2)            6,391,582      2,501,049

  Cost of sales and operations             4,546,045      1,879,048
    Inventory, beginning of year           1,128,004        327,614
    Cost of labor                            196,770         25,642
    Purchases                              4,038,271      1,624,128
    Materials and supplies                    60,989         90,799
    Other costs                              247,825        160,863
    Inventory, end of year                 1,125,814        350,197
  Advertising expenses                        94,575         20,631
  Bad debts from sales or services             2,521          1,513
  Car and truck expenses                     158,264         27,993
  Commissions                                 91,155          8,495
  Depletion                                       32             --
  Depreciation                                71,545         57,673
  Employee benefit programs                    8,404         14,634
  Insurance                                   46,405         17,555
  Legal and professional services             25,113          9,741
  Meals and entertainment deducted            11,143          1,925
  Mortgage interest                           21,483          6,323
  Other interest paid on
    business indebtedness                     27,672         18,900
  Office expenses                             38,726          5,481
  Pension and profit-sharing plans             1,142             --
  Rent on machinery and equipment             29,313          5,224
  Rent on other business property            300,167        113,587
  Repairs                                     24,916          9,301
  Salaries and wages                         281,435        121,888
  Supplies                                    69,833          6,393
  Taxes paid                                 144,119         42,202
  Travel                                      27,751          4,708
  Utilities                                   97,221         71,543
  Home office business deductions             17,422             --
    Depreciation, Form 8829                    1,937             --
  Other business deductions                  245,152         54,891

Net income(1,2)                              908,291        248,212

Returns with Schedule C-EZ:

  Number of returns                           17,386       (*)1,277
  Business receipts                           37,341       (*)1,698
  Business deductions                         10,007       (*)1,400
  Net income                                 880,957     (*)247,913

                                                Wholesale and
                                                retail trade

                                                Retail trade

                                        Miscellaneous     Nonstore
                                            store         retailers
                                           retailers

                                             (57)           (58)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                         453,894      1,017,241

Business receipts, total(1)               24,256,887     19,703,718

  Income from sales and
    operations(1)                         23,904,832     19,171,835
  Other business income                      352,055        531,883

Business deductions, total(1,2)           22,879,383     17,541,622

  Cost of sales and operations            13,299,163      9,608,667
    Inventory, beginning of year           4,193,708      1,399,158
    Cost of labor                            291,433        225,501
    Purchases                             11,581,433      8,478,323
    Materials and supplies                   752,158        659,564
    Other costs                              943,798        396,422
    Inventory, end of year                 4,463,368      1,550,300
  Advertising expenses                       439,046        257,058
  Bad debts from sales or services            10,091         20,554
  Car and truck expenses                     680,530      1,699,959
  Commissions                                163,513        510,532
  Depletion                                      264          1,172
  Depreciation                               579,971        548,684
  Employee benefit programs                   22,378         13,982
  Insurance                                  247,387        113,765
  Legal and professional services            151,790        107,674
  Meals and entertainment deducted            63,402        127,198
  Mortgage interest                          140,994         58,308
  Other interest paid on
    business indebtedness                    218,697        136,564
  Office expenses                            205,804        239,555
  Pension and profit-sharing plans            10,940          6,312
  Rent on machinery and equipment            143,897        124,232
  Rent on other business property          1,522,795        349,581
  Repairs                                    213,912        156,092
  Salaries and wages                       1,582,194        412,903
  Supplies                                   401,938        448,956
  Taxes paid                                 499,325        216,049
  Travel                                     207,877        358,310
  Utilities                                  676,970        438,907
  Home office business deductions             62,645        152,522
    Depreciation, Form 8829                    7,341         18,635
  Other business deductions                1,316,094      1,391,591

Net Income less deficit                    1,394,867      2,182,061

  Net income                               2,539,724      3,840,176
  Deficit(2)                               1,144,856      1,658,116

  BUSINESSES WITH NET INCOME

Number of returns(1)                         218,151        482,206

Business receipts, total(1)               18,647,979     15,608,618

  Income from sales and
    operations(1)                         18,379,891     15,255,347
  Other business income                      268,088        353,271

Business deductions, total(1,2)           16,113,013     11,768,445

  Cost of sales and operations             9,916,550      6,981,541
    Inventory, beginning of year           2,539,625        808,031
    Cost of labor                            213,882        180,296
    Purchases                              8,577,760      5,979,648
    Materials and supplies                   551,131        512,019
    Other costs                              728,405        326,585
    Inventory, end of year                 2,694,254        825,238
  Advertising expenses                       271,628        127,758
  Bad debts from sales or services             7,386         16,953
  Car and truck expenses                     403,449      1,070,780
  Commissions                                109,787        405,074
  Depletion                                       33            521
  Depreciation                               351,448        270,458
  Employee benefit programs                   12,692         13,058
  Insurance                                  176,823         88,853
  Legal and professional services             98,863         57,246
  Meals and entertainment deducted            37,587         76,749
  Mortgage interest                           61,092         34,697
  Other interest paid on
    business indebtedness                    133,161         54,995
  Office expenses                            120,235        105,972
  Pension and profit-sharing plans            10,930          6,312
  Rent on machinery and equipment             93,990         83,843
  Rent on other business property            957,028        250,049
  Repairs                                    150,399         94,425
  Salaries and wages                       1,183,939        361,337
  Supplies                                   180,902        191,454
  Taxes paid                                 360,707        154,761
  Travel                                     117,117        171,035
  Utilities                                  419,964        250,417
  Home office business deductions             32,320         85,127
    Depreciation, Form 8829                    3,522         11,372
  Other business deductions                  887,217        775,055

Net income(1,2)                            2,539,724      3,840,176

Returns with Schedule C-EZ:

  Number of returns                           20,844         86,633
  Business receipts                           77,105        376,734
  Business deductions                         17,766         42,495
  Net income                               2,480,385      3,505,937

                                              Transportation and
                                                 warehousing

                                                          Air and
                                               Total       rail
                                                           trans-
                                                          portation

                                              (59)           (60)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                         790,262         13,722

Business receipts, total(1)               43,241,039        337,226

  Income from sales and
    operations(1)                         42,763,818        309,023
  Other business income                      477,221         28,202

Business deductions, total(1,2)           36,673,408        303,110

  Cost of sales and operations             4,852,379         12,894
    Inventory, beginning of year             122,865         12,170
    Cost of labor                          1,064,640             18
    Purchases                              1,720,429          1,253
    Materials and supplies                   414,773            524
    Other costs                            1,650,816          7,085
    Inventory, end of year                   121,145          8,156
  Advertising expenses                       123,543          1,385
  Bad debts from sales or services            12,721             29
  Car and truck expenses                   7,138,373         17,646
  Commissions                                724,258            472
  Depletion                                    9,199              4
  Depreciation                             4,500,873         55,291
  Employee benefit programs                   74,618          1,193
  Insurance                                1,782,644          9,855
  Legal and professional services            164,949          8,887
  Meals and entertainment deducted           563,471          2,888
  Mortgage interest                          346,901          6,787
  Other interest paid on
    business indebtedness                    752,342         10,718
  Office expenses                            186,014          8,056
  Pension and profit-sharing plans             6,287              5
  Rent on machinery and equipment          1,193,282          4,573
  Rent on other business property            406,232         16,907
  Repairs                                  3,007,510         40,522
  Salaries and wages                       2,541,159         47,634
  Supplies                                   575,346          1,913
  Taxes paid                                 926,712          2,465
  Travel                                     386,719          9,312
  Utilities                                  614,153          5,403
  Home office business deductions             43,904            --
    Depreciation, Form 8829                    5,855            --
  Other business deductions                5,684,582         35,851

Net Income less deficit(1,2)               6,658,451         41,718

  Net income(1,2)                        717,441,619        120,567
  Deficit(2)                               1,186,169         78,849

  BUSINESSES WITH NET INCOME

Number of returns(1)                         634,074          8,363

Business receipts, total(1)               36,013,899        251,678

  Income from sales and
    operations(1)                         35,695,357        241,153
  Other business income                      318,543         10,526

Business deductions, total(1,2)           28,269,330        131,117

  Cost of sales and operations             3,832,359          6,877
    Inventory, beginning of year              83,315          1,446
    Cost of labor                            882,362             --
    Purchases                              1,416,202             --
    Materials and supplies                   277,819            401
    Other costs                            1,254,301          5,624
    Inventory, end of year                    81,639            595
  Advertising expenses                        90,331            922
  Bad debts from sales or services            10,281             --
  Car and truck expenses                   5,594,247         10,162
  Commissions                                594,879            432
  Depletion                                    9,199              4
  Depreciation                             3,092,389          4,700
  Employee benefit programs                   62,100          1,150
  Insurance                                1,391,545          4,495
  Legal and professional services            113,865          6,708
  Meals and entertainment deducted           495,943          2,596
  Mortgage interest                          233,912            241
  Other interest paid on
    business indebtedness                    594,596          3,152
  Office expenses                            152,137          6,243
  Pension and profit-sharing plans             5,782              5
  Rent on machinery and equipment            993,033            812
  Rent on other business property            333,867          8,016
  Repairs                                  2,234,443          4,127
  Salaries and wages                       2,021,709         43,934
  Supplies                                   429,193            478
  Taxes paid                                 718,168          1,227
  Travel                                     326,482          6,524
  Utilities                                  490,143          3,266
  Home office business deductions             29,174             --
    Depreciation, Form 8829                    2,377             --
  Other business deductions                4,454,317         12,627

Net income(1,2)                            7,744,619        120,567

Returns with Schedule C-EZ:

  Number of returns                           86,696       (*)4,231
  Business receipts                          387,966      (*)54,305
  Business deductions                         55,237       (*)2,420
  Net income                               7,411,889      (*)6,8682

                                               Transportation and
                                                  warehousing

                                            Water          General
                                            trans-         freight
                                           portation      trucking,
                                                            local

                                             (61)             (62)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                           2,720        186,128

Business receipts, total(1)                  363,893     12,686,660

  Income from sales and
    operations(1)                            361,496     12,378,517
  Other business income                        2,397        208,043

Business deductions, total(1,2)              320,929     10,619,347

  Cost of sales and operations               170,638      1,306,141
    Inventory, beginning of year              28,583          4,629
    Cost of labor                                --         331,616
    Purchases                                 68,907        359,454
    Materials and supplies                       --         119,911
    Other costs                              102,479        493,864
    Inventory, end of year                    29,331          3,333
  Advertising expenses                         2,826         36,254
  Bad debts from sales or services               --           6,385
  Car and truck expenses                       6,694      1,805,220
  Commissions                                  4,524        257,754
  Depletion                                        2          6,870
  Depreciation                                32,750      1,378,610
  Employee benefit programs                       27         16,454
  Insurance                                    9,130        573,681
  Legal and professional services              1,221         41,053
  Meals and entertainment deducted               110        121,326
  Mortgage interest                              435        122,594
  Other interest paid on
    business indebtedness                      3,450        178,227
  Office expenses                              2,652         44,873
  Pension and profit-sharing plans                --            114
  Rent on machinery and equipment                 --        353,531
  Rent on other business property             22,373         80,362
  Repairs                                      5,852      1,062,060
  Salaries and wages                             389        825,193
  Supplies                                     4,498        177,499
  Taxes paid                                     159        295,175
  Travel                                         674         74,078
  Utilities                                    5,154        181,618
  Home office business deductions                206         14,770
    Depreciation, Form 8829                       --          1,678
  Other business deductions                   45,929      1,651,816

Net Income less deficit(1,2)                  42,964      1,967,213

  Net income(1,2)                             50,225          2,321
  Deficit(2)                                   7,261        354,673

  BUSINESSES WITH NET INCOME

Number of returns(1)                           2,674        146,864

Business receipts, total(1)                  260,160     10,134,707

  Income from sales and
    operations(1)                            257,891     10,004,079
  Other business income                        2,269        130,628
Business deductions, total(1,2)              209,936      7,812,821

  Cost of sales and operations                68,222        963,785
    Inventory, beginning of year              28,583          3,448
    Cost of labor                                 --        269,934
    Purchases                                 68,907        311,932
    Materials and supplies                        --         85,075
    Other costs                                   63        296,240
    Inventory, end of year                    29,331          2,844
  Advertising expenses                         2,731         24,957
  Bad debts from sales or services                --          5,536
  Car and truck expenses                       6,490      1,430,382
  Commissions                                  3,878        213,083
  Depletion                                        2          6,870
  Depreciation                                30,617        925,008
  Employee benefit programs                       --         15,485
  Insurance                                    9,037        431,814
  Legal and professional services              1,117         31,144
  Meals and entertainment deducted                 9        104,501
  Mortgage interest                               35        100,490
  Other interest paid on
    business indebtedness                      3,450        110,583
  Office expenses                              2,538         32,681
  Pension and profit-sharing plans                --            114
  Rent on machinery and equipment                 --        274,376
  Rent on other business property             22,373         51,732
  Repairs                                      5,570        712,137
  Salaries and wages                               5        622,126
  Supplies                                     4,418        113,368
  Taxes paid                                     159        218,453
  Travel                                         619         65,938
  Utilities                                    4,914        140,732
  Home office business deductions                128         14,708
    Depreciation, Form 8829                       --          1,383
  Other business deductions                   42,386      1,195,132

Net income(1,2)                               50,225      2,321,886

Returns with Schedule C-EZ:

  Number of returns                           (*)975         16,381
  Business receipts                         (*)2,737        101,034
  Business deductions                       (*)1,235          7,687
  Net income                               (*)48,723      2,228,539

                                                 Transportation and
                                                    warehousing

                                            General
                                            freight
                                           trucking,
                                             long-
                                           distance
                                              and
                                            special-
                                              zed
                                            freight        Urban
                                            trucking      transit

                                               (63)         (64)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                         217,562             --

Business receipts, total(1)               20,642,368             --

  Income from sales and
    operations(1)                         20,474,252             --
  Other business income                      168,116             --

Business deductions, total(1,2)           18,020,951             --

  Cost of sales and operations             2,337,117             --
    Inventory, beginning of year              12,593             --
    Cost of labor                            569,045             --
    Purchases                                622,117             --
    Materials and supplies                   190,356             --
    Other costs                              952,304             --
    Inventory, end of year                     9,299             --
  Advertising expenses                        27,309             --
  Bad debts from sales or services             3,277             --
  Car and truck expenses                   3,372,177             --
  Commissions                                257,185             --
  Depletion                                       --             --
  Depreciation                             2,595,647             --
  Employee benefit programs                   40,591             --
  Insurance                                  884,914             --
  Legal and professional services             84,718             --
  Meals and entertainment deducted           396,802             --
  Mortgage interest                          167,324             --
  Other interest paid on
    business indebtedness                    458,295             --
  Office expenses                             76,546             --
  Pension and profit-sharing plans             3,300             --
  Rent on machinery and equipment            439,331             --
  Rent on other business property            114,292             --
  Repairs                                  1,592,682             --
  Salaries and wages                       1,214,499             --
  Supplies                                   283,222             --
  Taxes paid                                 528,340             --
  Travel                                     186,899             --
  Utilities                                  257,059             --
  Home office business deductions             24,466             --
    Depreciation, Form 8829                    3,602             --
  Other business deductions                2,670,600             --

Net Income less deficit(1,2)               2,604,664             --

  Net income(1,2)                          3,022,740             --
  Deficit(2)                                 418,086             --

  BUSINESSES WITH NET INCOME

Number of returns(1)                         176,283             --

Business receipts, total(1)               17,149,892             --

  Income from sales and
    operations(1)                         17,041,073             --
  Other business income                      108,819             --

Business deductions, total(1,2)           14,127,152             --

  Cost of sales and operations             1,878,015             --
    Inventory, beginning of year              11,111             --
    Cost of labor                            457,349             --
    Purchases                                394,139             --
    Materials and supplies                   159,975             --
    Other costs                              862,704             --
    Inventory, end of year                     7,264             --
  Advertising expenses                        22,396             --
  Bad debts from sales or services             1,904             --
  Car and truck expenses                   2,680,837             --
  Commissions                                206,336             --
  Depletion                                        0             --
  Depreciation                             1,840,446             --
  Employee benefit programs                   31,975             --
  Insurance                                  711,192             --
  Legal and professional services             52,894             --
  Meals and entertainment deducted           354,496             --
  Mortgage interest                          110,696             --
  Other interest paid on
    business indebtedness                    331,651             --
  Office expenses                             63,944             --
  Pension and profit-sharing plans             3,110             --
  Rent on machinery and equipment            343,876             --
  Rent on other business property             98,297             --
  Repairs                                  1,293,298             --
  Salaries and wages                         999,575             --
  Supplies                                   220,201             --
  Taxes paid                                 420,530             --
  Travel                                     141,793             --
  Utilities                                  212,959             --
  Home office business deductions             11,814             --
    Depreciation, Form 8829                      976             --
  Other business deductions                2,090,754             --

Net income(1,2)                            3,022,740             --

Returns with Schedule C-EZ:

  Number of returns                         (*)6,176             --
  Business receipts                        (*)44,186             --
  Business deductions                       (*)4,363             --
  Net income                            (*)2,982,917             --

                                           Transportation and
                                               warehousing

                                         Interurban        Taxi
                                         and rural         and
                                         bus trans-     limousine
                                         portation       service

                                            (65)           (66)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                             930         98,145

Business receipts, total(1)                   12,364      2,397,819

  Income from sales and
    operations(1)                             12,364      2,394,836
  Other business income                           --          2,983

Business deductions, total(1,2)                6,062      1,783,769

  Cost of sales and operations                    --          6,221
    Inventory, beginning of year                  --          4,556
    Cost of labor                                 --             --
    Purchases                                     --          5,965
    Materials and supplies                        --             --
    Other costs                                   --            446
    Inventory, end of year                        --          4,746
  Advertising expenses                            --         22,048
  Bad debts from sales or services                --            149
  Car and truck expenses                       2,233        350,446
  Commissions                                     --         92,575
  Depletion                                       --             --
  Depreciation                                    --         75,720
  Employee benefit programs                       --          2,678
  Insurance                                      461        142,403
  Legal and professional services                 70          5,395
  Meals and entertainment deducted                --         10,215
  Mortgage interest                               --         26,259
  Other interest paid on business
    indebtedness                                  --         43,633
  Office expenses                                 --         10,383
  Pension and profit-sharing plans                --          2,157
  Rent on machinery and equipment                 --        259,569
  Rent on other business property                 65         71,532
  Repairs                                      2,781        117,514
  Salaries and wages                              --         18,981
  Supplies                                        --         13,827
  Taxes paid                                      80         29,676
  Travel                                          --          5,416
  Utilities                                       --         56,846
  Home office business deductions                 --          1,894
    Depreciation, Form 8829                       --            537
  Other business deductions                      372        411,029

Net income less deficit(1,2)                   6,301        614,050

  Net income(1,2)                              6,301        674,067
  Deficit(2)                                      --         60,018

      BUSINESS WITH NET INCOME

Number of returns(1)                             930         87,422

Business receipts, total(1)                   12,364      2,146,251

  Income from sales and
    operations(1)                             12,364      2,143,269
  Other business income                           --          2,982

Business deductions, total(1,2)                6,062      1,472,183

  Cost of sales and operations                    --          4,830
    Inventory, beginning of year                  --
    Cost of labor                                 --          2,372
    Purchases                                     --             --
    Materials and supplies                        --              5
    Other costs                                   --             --
    Inventory, end of year                        --             --
  Advertising expenses                            --          2,116
  Bad debts from sales or services                --         13,959
  Car and truck expenses                          --            149
  Commissions                                  2,233        320,551
  Depletion                                       --         90,479
  Depreciation                                    --             --
  Employee benefit programs                       --         38,878
  Insurance                                       --             --
  Legal and professional services                461        105,782
  Meals and entertainment deducted                70          4,791
  Mortgage interest                               --          8,426
  Other interest paid on business
    indebtedness                                  --          5,375
  Office expenses                                 --         21,087
  Pension and profit-sharing plans                --          9,565
  Rent on machinery and equipment                 --          1,902
  Rent on other business property                 --        257,558
  Repairs                                         65         66,350
  Salaries and wages                           2,781         96,766
  Supplies                                        --          4,688
  Taxes paid                                      --          8,667
  Travel                                          80         19,839
  Utilities                                       --          5,140
  Home office business deductions                 --         39,744
    Depreciation, Form 8829                       --             --
  Other business deductions                       --             --

Net income(1,2)                                  372        340,456

Returns with Schedule C-EZ:                 (*)6,301        674,067

  Number of returns                               --       (*)6,686
  Business receipts                               --      (*)25,176
  Business deduction                              --       (*)7,202

  Net income                                      --     (*)656,093

                                            Transportation and
                                                warehousing

                                          School,         Other
                                         employee,     transit and
                                        and charter       ground
                                        bus industry    passenger
                                                        transpor-
                                                          tation

                                            (67)           (68)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                           9,777     (**)21,638

Business receipts, total(1)                  413,243    (**)718,391

  Income from sales and
    operations(1)                            412,939    (**)715,841
  Other business income                          303      (**)2,550

Business deductions, total(1,2)              326,248    (**)582,068

  Cost of sales and operations                37,941    (**)206,936
    Inventory, beginning of year                  --      (**)1,273
    Cost of labor                                 --     (**)32,412
    Purchases                                     --    (**)172,146
    Materials and supplies                        --      (**)1,905
    Other costs                               37,941      (**)1,838
    Inventory, end of year                        --      (**)2,639
  Advertising expenses                         2,095      (**)2,730
  Bad debts from sales or services                --          (**)8
  Car and truck expenses                      31,139    (**)103,374
  Commissions                                    134      (**)1,865
  Depletion                                       --           (**)
  Depreciation                                39,370     (**)34,658
  Employee benefit programs                      522        (**)818
  Insurance                                   11,027     (**)23,651
  Legal and professional services              1,029        (**)751
  Meals and entertainment deducted             1,427      (**)4,834
  Mortgage interest                            7,724        (**)105
  Other interest paid on business
    indebtedness                               4,918      (**)4,711
  Office expenses                              2,562      (**)5,311
  Pension and profit-sharing plans                --          (**)9
  Rent on machinery and equipment             17,520     (**)30,162
  Rent on other business property                208       (*)5,584
  Repairs                                      9,999     (**)36,365
  Salaries and wages                          26,048     (**)41,914
  Supplies                                     6,753      (**)6,770
  Taxes paid                                   7,729      (**)9,807
  Travel                                      35,906      (**)4,515
  Utilities                                    5,450      (**)4,958
  Home office business deductions              1,254           (**)
    Depreciation, Form 8829                       --           (**)
  Other business deductions                   69,861     (**)49,673

Net income less deficit(1,2)                  87,994    (**)136,323

  Net income(1,2)                             90,375    (**)144,846
  Deficit(2)                                   2,380      (**)8,523

      BUSINESS WITH NET INCOME

Number of returns(1)                           9,623     (**)20,694

Business receipts, total(1)                  400,562    (**)686,288

  Income from sales and
    operations(1)                            400,552    (**)685,122
  Other business income                           10      (**)1,166

Business deductions, total(1,2)              310,188    (**)541,442

  Cost of sales and operations                37,941    (**)194,814
    Inventory, beginning of year
    Cost of labor                                 --           (**)
    Purchases                                     --     (**)23,531
    Materials and supplies                        --    (**)170,613
    Other costs                                   --      (**)1,905
    Inventory, end of year                    37,941        (**)290
  Advertising expenses                            --      (**)1,525
  Bad debts from sales or services             2,095      (**)2,490
  Car and truck expenses                          --          (**)8
  Commissions                                 31,137    (**)102,782
  Depletion                                      121      (**)1,862
  Depreciation                                    --           (**)
  Employee benefit programs                   35,919     (**)25,761
  Insurance                                      521        (**)806
  Legal and professional services             11,000     (**)22,388
  Meals and entertainment deducted               811        (**)497
  Mortgage interest                            1,425      (**)4,834
  Other interest paid on business
    indebtedness                               7,724         (**)86
  Office expenses                              4,918      (**)1,792
  Pension and profit-sharing plans             2,560      (**)5,194
  Rent on machinery and equipment                 --          (**)9
  Rent on other business property             17,520     (**)30,044
  Repairs                                        207      (**)5,428
  Salaries and wages                           9,977     (**)32,024
  Supplies                                    23,022     (**)37,310
  Taxes paid                                   6,750      (**)5,616
  Travel                                       7,712      (**)9,674
  Utilities                                   35,903      (**)4,472
  Home office business deductions              5,446      (**)4,662
    Depreciation, Form 8829                    1,254           (**)
  Other business deductions                       --           (**)

Net income(1,2)                               61,592      (*)46,331

Returns with Schedule C-EZ:                   90,375    (**)144,846

  Number of returns                         (*)2,277       (*)7,673
  Business receipts                        (*)27,536       (*)8,625
  Business deduction                        (*)4,631       (*)2,561

  Net income                               (*)67,470     (*)138,762

                                            Transportation and
                                                warehousing

                                          Pipeline        Scenic
                                         transpor-         and
                                           tation      sightseeing
                                                        transpor-
                                                          tation

                                            (69)           (70)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                            (**)          4,491

Business receipts, total(1)                     (**)        217,829

  Income from sales and
    operations(1)                               (**)        215,956
  Other business income                         (**)          1,872

Business deductions, total(1,2)                 (**)        228,357

  Cost of sales and operations                  (**)         16,941
    Inventory, beginning of year                (**)             --
    Cost of labor                               (**)             --
    Purchases                                   (**)          2,272
    Materials and supplies                      (**)             --
    Other costs                                 (**)         14,669
    Inventory, end of year                      (**)             --
  Advertising expenses                          (**)          4,708
  Bad debts from sales or services              (**)            122
  Car and truck expenses                        (**)          4,877
  Commissions                                   (**)          1,410
  Depletion                                     (**)          2,322
  Depreciation                                  (**)         23,938
  Employee benefit programs                     (**)             --
  Insurance                                     (**)          9,977
  Legal and professional services               (**)            580
  Meals and entertainment deducted              (**)            248
  Mortgage interest                             (**)          3,793
  Other interest paid on business
    indebtedness                                (**)          4,218
  Office expenses                               (**)          1,355
  Pension and profit-sharing plans              (**)             --
  Rent on machinery and equipment               (**)             41
  Rent on other business property               (**)          4,276
  Repairs                                       (**)         33,765
  Salaries and wages                            (**)          3,800
  Supplies                                      (**)          4,280
  Taxes paid                                    (**)          1,018
  Travel                                        (**)         44,942
  Utilities                                     (**)          2,835
  Home office business deductions               (**)            234
    Depreciation, Form 8829                     (**)             36
  Other business deductions                     (**)         58,675

Net income less deficit(1,2)                    (**)        -10,594

  Net income(1,2)                               (**)         36,261
  Deficit(2)                                    (**)         46,855

      BUSINESS WITH NET INCOME

Number of returns(1)                            (**)          1,801

Business receipts, total(1)                     (**)        183,689

  Income from sales and
    operations(1)                               (**)        183,298
  Other business income                         (**)            392

Business deductions, total(1,2)                 (**)        147,428

  Cost of sales and operations                  (**)         16,722
    Inventory, beginning of year
    Cost of labor                               (**)             --
    Purchases                                   (**)             --
    Materials and supplies                      (**)          2,272
    Other costs                                 (**)             --
    Inventory, end of year                      (**)         14,451
  Advertising expenses                          (**)             --
  Bad debts from sales or services              (**)          1,559
  Car and truck expenses                        (**)            122
  Commissions                                   (**)            842
  Depletion                                     (**)             99
  Depreciation                                  (**)          2,322
  Employee benefit programs                     (**)          8,499
  Insurance                                     (**)             --
  Legal and professional services               (**)          6,681
  Meals and entertainment deducted              (**)            205
  Mortgage interest                             (**)             72
  Other interest paid on business
    indebtedness                                (**)            180
  Office expenses                               (**)             12
  Pension and profit-sharing plans              (**)            806
  Rent on machinery and equipment               (**)             --
  Rent on other business property               (**)             --
  Repairs                                       (**)          2,419
  Salaries and wages                            (**)          5,921
  Supplies                                      (**)          2,931
  Taxes paid                                    (**)          1,247
  Travel                                        (**)             84
  Utilities                                     (**)         44,237
  Home office business deductions               (**)          1,166
    Depreciation, Form 8829                     (**)            234
  Other business deductions                     (**)             36

Net income(1,2)                                 (**)         51,068

Returns with Schedule C-EZ:                     (**)         36,261

  Number of returns                               --             --
  Business receipts                               --             --
  Business deduction                              --             --

  Net income                                      --             --

                                           Transportation and
                                               warehousing

                                          Support        Couriers
                                         activities        and
                                            for         messengers
                                         transpor-
                                           tation
                                         (including
                                           motor
                                          vehicle
                                          towing)

                                            (71)           (72)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          49,196        182,092

Business receipts, total(1)                1,886,348      3,325,640

  Income from sales and
    operations(1)                          1,883,951      3,266,167
  Other business income                        2,397         59,473

Business deductions, total(1,2)            1,594,631      2,569,443

  Cost of sales and operations               243,962        363,727
    Inventory, beginning of year              36,562         18,642
    Cost of labor                              6,053        122,376
    Purchases                                200,898        217,402
    Materials and supplies                    25,784          6,203
    Other costs                               14,318         18,986
    Inventory, end of year                    39,653         19,882
  Advertising expenses                        14,443          8,974
  Bad debts from sales or services             1,595          1,109
  Car and truck expenses                     226,491      1,213,659
  Commissions                                 19,693         62,961
  Depletion                                        1             --
  Depreciation                               180,703         41,557
  Employee benefit programs                   11,757            549
  Insurance                                   67,685         46,499
  Legal and professional services              7,393         12,314
  Meals and entertainment deducted             6,996         18,033
  Mortgage interest                            3,371          6,518
  Other interest paid on business
    indebtedness                              31,630          7,348
  Office expenses                             18,153         14,871
  Pension and profit-sharing plans               702             --
  Rent on machinery and equipment             39,248         46,794
  Rent on other business property             48,175         12,065
  Repairs                                     65,725         31,541
  Salaries and wages                         203,038        154,526
  Supplies                                    25,466         47,702
  Taxes paid                                  40,933          9,559
  Travel                                      14,911          6,950
  Utilities                                   57,268         34,064
  Home office business deductions              1,079             --
    Depreciation, Form 8829                        2             --
  Other business deductions                  261,973        406,978

Net income less deficit(1,2)                 291,761        756,197

  Net income(1,2)                            372,496        871,568
  Deficit(2)                                  80,736        115,370

      BUSINESS WITH NET INCOME

Number of returns(1)                          39,036        137,530

Business receipts, total(1)                1,631,313      2,931,168

  Income from sales and
    operations(1)                          1,629,730      2,871,706
  Other business income                        1,584         59,462

Business deductions, total(1,2)            1,258,861      2,059,601

  Cost of sales and operations               225,489        353,004
    Inventory, beginning of year              22,634          9,864
    Cost of labor                              6,053        122,376
    Purchases                                182,867        210,883
    Materials and supplies                    24,534          1,969
    Other costs                               12,267         18,904
    Inventory, end of year                    22,866         10,992
  Advertising expenses                        10,535          7,928
  Bad debts from sales or services             1,593            921
  Car and truck expenses                     156,195        849,007
  Commissions                                 14,125         62,961
  Depletion                                        1             --
  Depreciation                               133,660         26,334
  Employee benefit programs                   11,606            530
  Insurance                                   51,901         34,364
  Legal and professional services              5,750          9,255
  Meals and entertainment deducted             5,223         13,770
  Mortgage interest                            2,910          4,661
  Other interest paid on business
    indebtedness                              20,441          3,435
  Office expenses                             13,700         13,766
  Pension and profit-sharing plans               642             --
  Rent on machinery and equipment             32,088         34,316
  Rent on other business property             36,643         11,953
  Repairs                                     41,227         25,363
  Salaries and wages                         166,546        116,927
  Supplies                                    21,229         46,319
  Taxes paid                                  31,450          7,484
  Travel                                      12,715          6,061
  Utilities                                   45,259         29,197
  Home office business deductions              1,035             --
    Depreciation, Form 8829                        2             --
  Other business deductions                  214,659        380,900

Net income(1,2)                              372,496        871,568

Returns with Schedule C-EZ:

  Number of returns                        (*)11,533         29,686
  Business receipts                        (*)48,474         68,323
  Business deduction                        (*)2,240         21,144

  Net income                              (*)326,262        824,390

                                      Transportation    Information
                                            and
                                        warehousing

                                        Warehousing       Total
                                            and
                                          storage
                                         facilities

                                            (73)           (74)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                           3,862        212,455

Business receipts, total(1)                  339,360      8,912,919

  Income from sales and
    operations(1)                            338,475      5,834,638
  Other business income                          885         78,262

Business deductions, total(1,2)              319,491      4,200,451

  Cost of sales and operations               149,863      1,181,512
    Inventory, beginning of year               3,857        132,871
    Cost of labor                              3,120        143,315
    Purchases                                 70,015        572,305
    Materials and supplies                    70,090        181,571
    Other costs                                6,887        291,056
    Inventory, end of year                     4,105        139,607
  Advertising expenses                           770         77,403
  Bad debts from sales or services                47          8,901
  Car and truck expenses                       4,415        303,812
  Commissions                                 25,686        122,546
  Depletion                                       --             81
  Depreciation                                42,628        296,624
  Employee benefit programs                       29          7,644
  Insurance                                    3,360         44,711
  Legal and professional services              1,539         59,815
  Meals and entertainment deducted               593         53,139
  Mortgage interest                            1,991         13,244
  Other interest paid on business
    indebtedness                               5,195         30,944
  Office expenses                              1,254         99,378
  Pension and profit-sharing plans                --          4,593
  Rent on machinery and equipment              2,512        101,370
  Rent on other business property             30,393        163,393
  Repairs                                      8,704         28,697
  Salaries and wages                           5,136        234,756
  Supplies                                     3,415        137,555
  Taxes paid                                   1,772         50,697
  Travel                                       3,114        120,446
  Utilities                                    3,498        146,828
  Home office business deductions                 --         64,372
    Depreciation, Form 8829                       --          8,047
  Other business deductions                   21,825        826,477

Net income less deficit(1,2)                  19,869      1,709,586

  Net income(1,2)                             33,288      2,071,445
  Deficit(2)                                  13,419        361,859

      BUSINESS WITH NET INCOME

Number of returns(1)                           2,874        137,569

Business receipts, total(1)                  225,825      5,407,202

  Income from sales and
    operations(1)                            225,122      5,339,854
  Other business income                          704         67,348

Business deductions, total(1,2)              192,538      3,335,757

  Cost of sales and operations                82,660      1,102,346
    Inventory, beginning of year               3,857         77,006
    Cost of labor                              3,120        141,939
    Purchases                                 70,015        513,880
    Materials and supplies                     3,958        174,238
    Other costs                                5,816        281,457
    Inventory, end of year                     4,105         86,174
  Advertising expenses                           760         44,464
  Bad debts from sales or services                46          2,646
  Car and truck expenses                       3,628        242,133
  Commissions                                  1,503        110,689
  Depletion                                       --             79
  Depreciation                                22,567        216,726
  Employee benefit programs                       29          7,281
  Insurance                                    2,429         30,943
  Legal and professional services                823         36,401
  Meals and entertainment deducted               591         40,116
  Mortgage interest                            1,515         10,659
  Other interest paid on business
    indebtedness                               4,074         19,242
  Office expenses                              1,141         68,966
  Pension and profit-sharing plans                --          4,591
  Rent on machinery and equipment              2,444         82,899
  Rent on other business property             30,381         85,565
  Repairs                                      5,253         24,821
  Salaries and wages                           4,645        198,446
  Supplies                                       900         81,094
  Taxes paid                                   1,475         41,844
  Travel                                       3,080         90,722
  Utilities                                    2,798        113,883
  Home office business deductions                 --         39,515
    Depreciation, Form 8829                       --          4,431
  Other business deductions                   18,041        619,501

Net income(1,2)                               33,288      2,071,445

Returns with Schedule C-EZ:

  Number of returns                         (*)1,079         26,965
  Business receipts                         (*)7,571        231,395
  Business deduction                        (*)1,753         21,514

  Net income                               (*)27,470      1,861,564

                                               Information

                                         Publishing       Motion
                                         industries    picture and
                                                          sound
                                                        recording

                                            (75)           (76)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          48,598         54,643

Business receipts, total(1)                1,737,490      1,538,340

  Income from sales and
    operations(1)                          1,720,262      1,522,998
  Other business income                       17,229         15,342

Business deductions, total(1,2)            1,194,802      1,056,989

  Cost of sales and operations               370,824        148,218
    Inventory, beginning of year              75,156         17,923
    Cost of labor                             37,864         27,941
    Purchases                                 49,636         18,762
    Materials and supplies                   143,329         26,345
    Other costs                              136,889         76,924
    Inventory, end of year                    72,050         19,677
  Advertising expenses                        31,376         22,280
  Bad debts from sales or services             4,683             46
  Car and truck expenses                      65,709         66,762
  Commissions                                 46,541         32,124
  Depletion                                       --              4
  Depreciation                                55,881        146,597
  Employee benefit programs                    5,131          1,237
  Insurance                                    8,573         14,614
  Legal and professional services             12,455         24,564
  Meals and entertainment deducted             6,131         24,417
  Mortgage interest                            7,170          1,414
  Other interest paid on business
    indebtedness                               7,195          9,668
  Office expenses                             33,035         22,626
  Pension and profit-sharing plans             3,212            864
  Rent on machinery and equipment             12,436         53,837
  Rent on other business property             15,609         44,307
  Repairs                                      4,021         11,152
  Salaries and wages                          92,785         49,518
  Supplies                                    20,046         47,891
  Taxes paid                                  14,446         17,847
  Travel                                      27,366         47,040
  Utilities                                   30,600         50,172
  Home office business deductions             19,452         17,206
    Depreciation, Form 8829                    3,817          1,161
  Other business deductions                  295,485        200,180

Net income less deficit(1,2)                 539,754        481,352

  Net income(1,2)                            632,894        600,517
  Deficit(2)                                  93,140        119,165

      BUSINESS WITH NET INCOME

Number of returns(1)                          34,041         32,394

Business receipts, total(1)                1,585,717      1,402,607

  Income from sales and
    operations(1)                          1,568,526      1,387,604
  Other business income                       17,191         15,003

Business deductions, total(1,2)              952,824        802,090

  Cost of sales and operations               332,510        131,419
    Inventory, beginning of year              31,306         17,763
    Cost of labor                             36,654         27,775
    Purchases                                  9,525         12,920
    Materials and supplies                   142,928         22,046
    Other costs                              136,351         70,438
    Inventory, end of year                    24,254         19,522
  Advertising expenses                        22,098         10,290
  Bad debts from sales or services               881             34
  Car and truck expenses                      44,184         48,785
  Commissions                                 43,004         31,371
  Depletion                                       --              4
  Depreciation                                42,171        103,963
  Employee benefit programs                    5,130          1,237
  Insurance                                    8,390          8,605
  Legal and professional services              8,863         15,723
  Meals and entertainment deducted             4,535         18,759
  Mortgage interest                            7,170            951
  Other interest paid on business
    indebtedness                               6,323          2,084
  Office expenses                             24,040         16,344
  Pension and profit-sharing plans             3,212            864
  Rent on machinery and equipment              8,636         40,027
  Rent on other business property             14,779         32,242
  Repairs                                      3,253          9,382
  Salaries and wages                          82,431         46,585
  Supplies                                    12,385         25,508
  Taxes paid                                  11,975         16,312
  Travel                                      22,834         36,986
  Utilities                                   23,954         34,833
  Home office business deductions              9,940         16,430
    Depreciation, Form 8829                    1,377          1,037
  Other business deductions                  206,198        151,565

Net income(1,2)                              632,894        600,517

Returns with Schedule C-EZ:

  Number of returns                         (*)4,556       (*)2,872
  Business receipts                       (*)156,874      (*)13,899
  Business deduction                        (*)4,641       (*)2,404

  Net income                              (*)480,660     (*)589,022

                                                Information

                                        Broadcasting   Information
                                            and        services and
                                           tele-           data
                                          communi-      processing
                                          cations        services

                                            (77)           (78)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          33,637         75,577

Business receipts, total(1)                1,078,964      1,558,125

  Income from sales and
    operations(1)                          1,040,047      1,551,331
  Other business income                       38,918          6,793

Business deductions, total(1,2)              830,706      1,117,954

  Cost of sales and operations               296,028        366,442
    Inventory, beginning of year              32,248          7,543
    Cost of labor                             13,705         63,806
    Purchases                                251,799        252,110
    Materials and supplies                     1,676         10,221
    Other costs                               30,928         46,315
    Inventory, end of year                    34,327         13,553
  Advertising expenses                        10,085         13,663
  Bad debts from sales or services             3,282            889
  Car and truck expenses                      68,886        102,454
  Commissions                                 23,788         20,093
  Depletion                                       77             --
  Depreciation                                26,836         67,310
  Employee benefit programs                      522            754
  Insurance                                   10,582         10,943
  Legal and professional services              5,409         17,387
  Meals and entertainment deducted             6,059         16,531
  Mortgage interest                            2,063          2,597
  Other interest paid on business
    indebtedness                               9,124          4,957
  Office expenses                             12,756         30,960
  Pension and profit-sharing plans                 2            516
  Rent on machinery and equipment             33,475          1,622
  Rent on other business property             28,417         75,061
  Repairs                                      9,950          3,573
  Salaries and wages                          57,613         34,840
  Supplies                                    23,568         46,051
  Taxes paid                                  10,377          8,027
  Travel                                      16,300         29,740
  Utilities                                   35,868         30,189
  Home office business deductions              2,909         24,805
    Depreciation, Form 8829                    1,042          2,026
  Other business deductions                  131,871        198,941

Net income less deficit(1,2)                 248,310        440,171

  Net income(1,2)                            315,558        522,477
  Deficit(2)                                  67,248         82,306

      BUSINESS WITH NET INCOME

Number of returns(1)                          21,469         49,665

Business receipts, total(1)                  993,595      1,425,283

  Income from sales and
    operations(1)                            965,133      1,418,592
  Other business income                       28,462          6,691

Business deductions, total(1,2)              678,037        902,806

  Cost of sales and operations               279,525        358,891
    Inventory, beginning of year              20,394          7,543
    Cost of labor                             13,705         63,806
    Purchases                                241,928        249,506
    Materials and supplies                     1,676          7,588
    Other costs                               30,667         44,001
    Inventory, end of year                    28,845         13,553
  Advertising expenses                         3,653          8,423
  Bad debts from sales or services             1,104            628
  Car and truck expenses                      65,989         83,175
  Commissions                                 19,138         17,176
  Depletion                                       75             --
  Depreciation                                18,788         51,804
  Employee benefit programs                      159            754
  Insurance                                    6,555          7,393
  Legal and professional services              2,563          9,252
  Meals and entertainment deducted             4,876         11,946
  Mortgage interest                              372          2,167
  Other interest paid on business
    indebtedness                               6,100          4,736
  Office expenses                              9,090         19,492
  Pension and profit-sharing plans                --            516
  Rent on machinery and equipment             33,019          1,217
  Rent on other business property             11,464         27,080
  Repairs                                      9,300          2,886
  Salaries and wages                          34,831         34,600
  Supplies                                     7,051         36,149
  Taxes paid                                   7,348          6,210
  Travel                                      10,351         20,550
  Utilities                                   31,089         24,007
  Home office business deductions              2,909         10,236
    Depreciation, Form 8829                    1,042            976
  Other business deductions                  107,828        153,910

Net income(1,2)                              315,558        522,477

Returns with Schedule C-EZ:

  Number of returns                         (*)4,972         14,565
  Business receipts                        (*)15,877         44,745
  Business deduction                        (*)4,860          9,608

  Net income                              (*)304,542        487,340

                                           Finance and insurance

                                                          Credit
                                                          inter
                                                         mediation
                                            Total       and related
                                                         activities

                                             (79)            (80)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                         598,969         63,151

Business receipts, total(1)               61,243,192      2,968,171

  Income from sales and
    operations(1)                         59,797,760      2,930,899
  Other business income                    1,445,432         37,273

Business deductions, total(1,2)           48,279,300      2,196,544

  Cost of sales and operations            29,775,742      1,021,029
    Inventory, beginning of year             157,446         40,415
    Cost of labor                            462,684         14,779
    Purchases                             20,256,038        679,738
    Materials and supplies                    58,538          3,404
    Other costs                            9,034,073        325,173
    Inventory, end of year                   193,036         42,479
  Advertising expenses                       594,972         76,258
  Bad debts from sales or services            83,791         14,328
  Car and truck expenses                   1,691,368        154,335
  Commissions                              1,852,915        133,628
  Depletion                                   12,604             --
  Depreciation                               586,121         57,370
  Employee benefit programs                  124,017            738
  Insurance                                  339,307         16,946
  Legal and professional services            359,767         30,313
  Meals and entertainment deducted           347,858         25,455
  Mortgage interest                           99,005          3,833
  Other interest paid on
    business indebtedness                    517,960         43,464
  Office expenses                            836,274         45,483
  Pension and profit-sharing plans            59,021          2,164
  Rent on machinery and equipment            277,640         25,043
  Rent on other business property            891,429         39,095
  Repairs                                    184,130         16,626
  Salaries and wages                       2,468,497         93,866
  Supplies                                   388,996         37,200
  Taxes paid                                 332,588         17,826
  Travel                                     485,649         23,570
  Utilities                                  848,598         67,654
  Home office business deductions            145,847         22,762
    Depreciation, Form 8829                   16,420          1,895
  Other business deductions                4,962,003        226,573

Net Income less deficit(1,2)              12,966,314        771,627

  Net income(1,2)                         14,427,953        830,948
  Deficit(2)                               1,461,638         59,320

  BUSINESSES WITH NET INCOME

Number of returns(1)                         437,300         47,817

Business receipts, total(1)               45,938,963      2,868,946

  Income from sales and
    operations(1)                         44,792,958      2,842,277
  Other business income                    1,146,005         26,669

Business deductions, total(1,2)           31,510,491      2,037,999

  Cost of sales and operations            17,146,267      1,017,023
    Inventory, beginning of year              75,722         39,523
    Cost of labor                            365,009         14,779
    Purchases                             11,451,140        676,518
    Materials and supplies                    56,191          3,394
    Other costs                            5,295,479        324,691
    Inventory, end of year                    97,274         41,882
  Advertising expenses                       516,720         68,989
  Bad debts from sales or services            40,795          2,365
  Car and truck expenses                   1,369,170        126,956
  Commissions                              1,274,242        123,140
  Depletion                                    1,441             --
  Depreciation                               496,824         50,338
  Employee benefit programs                  117,626            729
  Insurance                                  306,131         14,118
  Legal and professional services            305,706         22,908
  Meals and entertainment deducted           302,470         24,058
  Mortgage interest                           80,725          2,490
  Other interest paid on
    business indebtedness                    244,860         37,446
  Office expenses                            718,851         36,137
  Pension and profit-sharing plans            57,919          2,164
  Rent on machinery and equipment            250,640         25,029
  Rent on other business property            781,055         36,055
  Repairs                                    158,663         16,497
  Salaries and wages                       2,354,486         92,237
  Supplies                                   331,831         32,417
  Taxes paid                                 299,521         16,118
  Travel                                     394,657         22,101
  Utilities                                  745,800         56,887
  Home office business deductions            131,330         22,744
    Depreciation, Form 8829                   14,508          1,891
  Other business deductions                3,072,231        188,069

Net income(1,2)                           14,427,953        830,948

Returns with Schedule C-EZ:

  Number of returns                           64,195          9,326
  Business receipts                          336,272         33,421
  Business deductions                         25,837            984

  Net income                              14,117,518        798,511

                                            Finance and insurance

                                            Securities, commodity
                                            contracts, and other
                                            financial investments

                                                        Investment
                                                        bankers and
                                             Total       securities
                                                          dealers

                                             (81)           (82)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                         148,034          2,246

Business receipts, total(1)               36,908,736      1,753,355

  Income from sales and
    operations(1)                         36,174,952      1,616,856
  Other business income                      733,784        136,499

Business deductions, total(1,2)           33,868,989      1,728,388

  Cost of sales and operations            27,599,137      1,608,192
    Inventory, beginning of year             102,144         16,481
    Cost of labor                            400,599             --
    Purchases                             19,266,908      1,092,387
    Materials and supplies                    15,826             --
    Other costs                            7,933,553        521,770
    Inventory, end of year                   119,893         22,447
  Advertising expenses                       110,165            636
  Bad debts from sales or services            46,423             99
  Car and truck expenses                     247,426          3,793
  Commissions                                534,809            762
  Depletion                                    3,046             --
  Depreciation                               160,417          2,046
  Employee benefit programs                    8,998             --
  Insurance                                   49,551          1,229
  Legal and professional services            192,308         11,156
  Meals and entertainment deducted            77,531          2,627
  Mortgage interest                           27,271          3,065
  Other interest paid on
    business indebtedness                    363,312          8,105
  Office expenses                            157,235          2,374
  Pension and profit-sharing plans             8,555            353
  Rent on machinery and equipment             39,278          6,052
  Rent on other business property            206,187          5,971
  Repairs                                     38,175          7,105
  Salaries and wages                         457,378            455
  Supplies                                    94,773            916
  Taxes paid                                  69,932          1,047
  Travel                                     126,842          2,766
  Utilities                                  158,446          4,037
  Home office business deductions             48,146             96
    Depreciation, Form 8829                    7,873             14
  Other business deductions                3,026,535         55,504

Net Income less deficit(1,2)               3,051,730         24,967

  Net income(1,2)                          3,967,872         68,319
  Deficit(2)                                 916,142         43,352

  BUSINESSES WITH NET INCOME

Number of returns(1)                          94,707          1,098

Business receipts, total(1)               23,276,149        432,690

  Income from sales and
    operations(1)                         22,702,751        380,146
  Other business income                      573,398         52,545

Business deductions, total(1,2)           19,308,278        364,371

  Cost of sales and operations            15,412,649        333,124
    Inventory, beginning of year              30,511             --
    Cost of labor                            306,611             --
    Purchases                             10,547,232             --
    Materials and supplies                    15,285             --
    Other costs                            4,546,938        333,124
    Inventory, end of year                    33,929             --
  Advertising expenses                        87,765            369
  Bad debts from sales or services            22,209             --
  Car and truck expenses                     190,553          2,863
  Commissions                                281,863            444
  Depletion                                      818             --
  Depreciation                               128,654            250
  Employee benefit programs                    7,886             --
  Insurance                                   41,998              2
  Legal and professional services            159,100         10,836
  Meals and entertainment deducted            63,666            906
  Mortgage interest                           15,457             --
  Other interest paid on
    business indebtedness                    107,665             14
  Office expenses                            133,252          1,039
  Pension and profit-sharing plans             7,602             60
  Rent on machinery and equipment             35,925          5,429
  Rent on other business property            132,493            106
  Repairs                                     26,632              4
  Salaries and wages                         419,622            398
  Supplies                                    68,470            103
  Taxes paid                                  58,722            821
  Travel                                     104,263          1,549
  Utilities                                  126,002          1,923
  Home office business deductions             42,852             64
    Depreciation, Form 8829                    7,405             14
  Other business deductions                1,627,406          4,068

Net income(1,2)                            3,967,872         68,319

Returns with Schedule C-EZ:

  Number of returns                           14,027           (*)9
  Business receipts                           75,777          1,410
  Business deductions                          7,115             --

  Net income                               3,899,209      (*)66,909

                                           Finance and insurance

                                           Securities, commodity
                                            contracts, and other

                                          Securities     Commodity
                                           brokers       contracts
                                                          brokers
                                                        and dealers

                                             (83)           (84)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                          20,838          7,621

Business receipts, total(1)                7,280,390      1,493,899

  Income from sales and
    operations(1)                          7,148,584      1,431,280
  Other business income                      131,806         62,619

Business deductions, total(1,2)            6,576,691      1,331,204

  Cost of sales and operations             5,081,644        973,138
    Inventory, beginning of year               2,434              1
    Cost of labor                                 --             --
    Purchases                              4,092,251        458,655
    Materials and supplies                       389          5,061
    Other costs                              606,733        509,421
    Inventory, end of year                     5,794             --
  Advertising expenses                        10,054            154
  Bad debts from sales or services               531             81
  Car and truck expenses                      38,406          5,371
  Commissions                                 93,227         21,771
  Depletion                                      290             12
  Depreciation                                22,274          6,610
  Employee benefit programs                    2,832            871
  Insurance                                    7,188            894
  Legal and professional services             19,337          4,125
  Meals and entertainment deducted            19,204          3,303
  Mortgage interest                              513             42
  Other interest paid on
    business indebtedness                     23,615         20,625
  Office expenses                             31,333          4,238
  Pension and profit-sharing plans               580             13
  Rent on machinery and equipment              1,296          5,162
  Rent on other business property             32,410         24,578
  Repairs                                      3,251          1,578
  Salaries and wages                          35,716         28,721
  Supplies                                     5,708          1,598
  Taxes paid                                  10,871          2,511
  Travel                                       9,382         17,555
  Utilities                                   18,713         19,311
  Home office business deductions              6,635          2,681
    Depreciation, Form 8829                    2,679            482
  Other business deductions                1,100,675        185,833

Net Income less deficit(1,2)                 704,699        162,696

  Net income(1,2)                            805,819        269,136
  Deficit(2)                                 101,120        106,440

  BUSINESSES WITH NET INCOME

Number of returns(1)                          13,961          4,930

Business receipts, total(1)                4,691,643      1,329,230

  Income from sales and
    operations(1)                          4,570,327      1,284,265
  Other business income                      121,315         44,965

Business deductions, total(1,2)            3,885,824      1,060,094

  Cost of sales and operations             2,733,148        862,498
    Inventory, beginning of year               2,278             --
    Cost of labor                            291,687             --
    Purchases                              2,095,068        458,655
    Materials and supplies                        --          5,061
    Other costs                              349,112        398,782
    Inventory, end of year                     4,998             --
  Advertising expenses                         9,145            105
  Bad debts from sales or services               437             81
  Car and truck expenses                      35,357          5,260
  Commissions                                 44,991          5,689
  Depletion                                      290             12
  Depreciation                                19,618          3,720
  Employee benefit programs                    2,718            345
  Insurance                                    6,743            697
  Legal and professional services             16,655          2,436
  Meals and entertainment deducted            18,277          1,465
  Mortgage interest                              487             --
  Other interest paid on
    business indebtedness                      5,565          8,501
  Office expenses                             28,243          2,828
  Pension and profit-sharing plans               580             13
  Rent on machinery and equipment              1,037          5,114
  Rent on other business property              9,856          6,282
  Repairs                                      3,070          1,286
  Salaries and wages                          30,803         11,112
  Supplies                                     4,672            451
  Taxes paid                                   8,989          2,340
  Travel                                       8,584         17,054
  Utilities                                   14,240         18,651
  Home office business deductions              6,537          2,675
    Depreciation, Form 8829                    2,649            480
  Other business deductions                  875,777        101,053

Net income(1,2)                              805,819        269,136

Returns with Schedule C-EZ:

  Number of returns                              166         (*)355
  Business receipts                           40,417       (*)9,468
  Business deductions                           (*)5         (*)425

  Net income                              (*)765,407     (*)260,094

                                           Finance and insurance

                                           Securities, commodity
                                            contracts, and other
                                            financial investment

                                                           Other
                                                         financial
                                                         investment
                                         Securities      activities
                                            and          (including
                                          commodity      investment
                                          exchanges       advice)

                                             (85)           (86)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                           1,439        115,889

Business receipts, total(1)                1,509,359     24,871,733

  Income from sales and
    operations(1)                          1,509,322     24,468,910
  Other business income                           37        402,824

Business deductions, total(1,2)            1,473,101     22,750,606

  Cost of sales and operations             1,365,555     18,570,608
    Inventory, beginning of year                 213         83,014
    Cost of labor                                 --         14,969
    Purchases                              1,230,460     12,393,154
    Materials and supplies                        --         10,376
    Other costs                              135,083      6,160,546
    Inventory, end of year                       202         91,450
  Advertising expenses                             2         99,319
  Bad debts from sales or services                --         45,713
  Car and truck expenses                         745        199,111
  Commissions                                     72        418,977
  Depletion                                       --          2,744
  Depreciation                                   314        129,173
  Employee benefit programs                       56          5,239
  Insurance                                       --         40,240
  Legal and professional services                675        157,014
  Meals and entertainment deducted               423         51,974
  Mortgage interest                              184         23,466
  Other interest paid on
    business indebtedness                        487        310,480
  Office expenses                                 61        119,228
  Pension and profit-sharing plans                --          7,609
  Rent on machinery and equipment                303         26,464
  Rent on other business property              3,279        139,947
  Repairs                                          6         26,234
  Salaries and wages                             422        392,063
  Supplies                                       228         86,323
  Taxes paid                                      21         55,483
  Travel                                       1,255         95,885
  Utilities                                      616        115,769
  Home office business deductions                  7         38,726
    Depreciation, Form 8829                        7          4,690
  Other business deductions                   98,390      1,586,133

Net Income less deficit(1,2)                  36,258      2,123,110

  Net income(1,2)                             48,351      2,776,246
  Deficit(2)                                  12,093        653,136

  BUSINESSES WITH NET INCOME

Number of returns(1)                          (*)234         74,484

Business receipts, total(1)                (*)390477     16,432,110

  Income from sales and
    operations(1)                          (*)390475     16,077,539
  Other business income                         (*)2        354,571

Business deductions, total(1,2)            (*)342125     13,655,864

  Cost of sales and operations             (*)258957    112,241,923
    Inventory, beginning of year              (*)213         28,020
    Cost of labor                                 --         14,924
    Purchases                             (*)258,856      7,734,652
    Materials and supplies                        --         10,224
    Other costs                                   --      3,465,920
    Inventory, end of year                    (*)113         28,819
  Advertising expenses                          (*)1         78,144
  Bad debts from sales or services                --         21,691
  Car and truck expenses                      (*)165        146,908
  Commissions                                     --        230,738
  Depletion                                       --            516
  Depreciation                                 (*)70        104,997
  Employee benefit programs                       --          4,822
  Insurance                                       --         34,556
  Legal and professional services             (*)333        128,841
  Meals and entertainment deducted            (*)260         42,758
  Mortgage interest                               --         14,970
  Other interest paid on
    business indebtedness                      (*)39         93,546
  Office expenses                               (*)2        101,139
  Pension and profit-sharing plans                --          6,950
  Rent on machinery and equipment             (*)303         24,041
  Rent on other business property               (*)3        116,244
  Repairs                                         --         22,273
  Salaries and wages                              --        377,309
  Supplies                                     (*)24         63,220
  Taxes paid                                    (*)2         46,571
  Travel                                      (*)785         76,289
  Utilities                                    (*)48         91,140
  Home office business deductions               (*)6         33,569
    Depreciation, Form 8829                     (*)6          4,256
  Other business deductions                (*)81,127        565,382

Net income(1,2)                            (*)48,351      2,776,246

Returns with Schedule C-EZ:

  Number of returns                               --         13,497
  Business receipts                               --         24,483
  Business deductions                             --          6,685

  Net income                                      --      2,758,448

                                           Finance and insurance

                                         Insurance agents, brokers,
                                          and related activities

                                                        Insurance
                                                       agencies and
                                              Total     brokerages

                                              (87)           (88)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                         387,774        294,680

Business receipts, total(1)               21,366,285     19,017,013

  Income from sales and
    operations(1)                         20,691,909     18,382,412
  Other business income                      674,376        634,601

Business deductions, total(1,2)           12,223,767     10,942,961

  Cost of sales and operations             1,155,577      1,048,899
    Inventory, beginning of year              14,887         13,864
    Cost of labor                             47,306         31,932
    Purchases                                309,392        308,761
    Materials and supplies                    39,308         23,662
    Other costs                              775,348        700,344
    Inventory, end of year                    30,665         29,665
  Advertising expenses                       408,549        375,494
  Bad debts from sales or services            23,040         17,118
  Car and truck expenses                   1,289,607      1,025,768
  Commissions                              1,184,479      1,101,502
  Depletion                                    9,558          9,510
  Depreciation                               368,334        321,056
  Employee benefit programs                  114,281         98,072
  Insurance                                  272,811        245,942
  Legal and professional services            137,146        122,652
  Meals and entertainment deducted           244,871        214,422
  Mortgage interest                           67,901         67,189
  Other interest paid on
    business indebtedness                    111,183        108,242
  Office expenses                            633,556        524,308
  Pension and profit-sharing plans            48,302         45,545
  Rent on machinery and equipment            213,518        190,191
  Rent on other business property            646,147        604,815
  Repairs                                    129,329        121,220
  Salaries and wages                       1,917,253      1,832,278
  Supplies                                   257,023        221,766
  Taxes paid                                 244,830        229,941
  Travel                                     335,236        275,561
  Utilities                                  622,498        565,970
  Home office business deductions             74,938         66,012
    Depreciation, Form 8829                    6,652          5,946
  Other business deductions                1,708,895      1,514,175

Net Income less deficit(1,2)               9,142,957      8,074,483

  Net income(1,2)                          9,629,134      8,463,575
  Deficit(2)                                 486,176        389,092

  BUSINESSES WITH NET INCOME

Number of returns(1)                         294,775        226,369

Business receipts, total(1)               19,793,868     17,580,685

  Income from sales and
    operations(1)                         19,247,930     17,067,271
  Other business income                      545,938        513,415

Business deductions, total(1,2)           10,164,214      9,116,591

  Cost of sales and operations               716,595        620,634
    Inventory, beginning of year               5,687          5,296
    Cost of labor                             43,619         28,246
    Purchases                                227,390        226,774
    Materials and supplies                    37,513         21,867
    Other costs                              423,850        359,548
    Inventory, end of year                    21,464         21,096
  Advertising expenses                       359,966        327,834
  Bad debts from sales or services            16,221         14,809
  Car and truck expenses                   1,051,662        842,624
  Commissions                                889,239        800,586
  Depletion                                      623            575
  Depreciation                               317,832        283,663
  Employee benefit programs                  109,011         92,924
  Insurance                                  250,015        228,062
  Legal and professional services            123,698        110,100
  Meals and entertainment deducted           214,745        196,587
  Mortgage interest                           62,778         62,066
  Other interest paid on
    business indebtedness                     99,749         96,928
  Office expenses                            549,462        449,051
  Pension and profit-sharing plans            48,152         45,395
  Rent on machinery and equipment            189,686        166,633
  Rent on other business property            612,507        574,873
  Repairs                                    115,535        107,808
  Salaries and wages                       1,642,627      1,763,112
  Supplies                                   230,944        199,608
  Taxes paid                                 224,681        211,330
  Travel                                     268,294        231,746
  Utilities                                  562,911        512,810
  Home office business deductions             65,735         57,473
    Depreciation, Form 8829                    5,213          4,506
  Other business deductions                1,256,755      1,124,159

Net income(1,2)                            9,629,134      8,463,575

Returns with Schedule C-EZ:

  Number of returns                           40,842         23,564
  Business receipts                          227,074        140,034
  Business deductions                         17,738          8,146

  Net income                               9,419,798      8,331,687

                                         Finance        Real estate
                                           and          and rental
                                         insurance        leasing

                                         Insurance
                                          agents,           Real
                                          brokers,         Estate
                                         and related        and
                                         activities        rental
                                                           leasing
                                           Other
                                         insurance          Total
                                           related
                                         activities

                                            (89)             (90)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                          93,095        871,614

Business receipts, total(1)                2,349,272     43,318,511

  Income from sales and
    operations(1)                          2,309,497     42,439,758
  Other business income                       39,775        878,753

Business deductions, total(1,2)            1,280,807     25,744,108

  Cost of sales and operations               106,678      5,541,106
    Inventory, beginning of year               1,023      1,052,862
    Cost of labor                             15,374        326,655
    Purchases                                    631      2,983,327
    Materials and supplies                    15,646        282,963
    Other costs                               75,004      2,000,255
    Inventory, end of year                     1,000      1,104,956
  Advertising expenses                        33,055      1,404,283
  Bad debts from sales or services             5,922         67,508
  Car and truck expenses                     263,839      2,956,105
  Commissions                                 82,977      2,165,546
  Depletion                                       48          2,754
  Depreciation                                47,278      1,657,944
  Employee benefit programs                   16,209         46,173
  Insurance                                   26,868        371,567
  Legal and professional services             14,494        479,523
  Meals and entertainment deducted            30,449        410,890
  Mortgage interest                              712        376,488
  Other interest paid on
    business indebtedness                      2,941        305,909
  Office expenses                            109,248      1,014,454
  Pension and profit-sharing plans             2,757         32,817
  Rent on machinery and equipment             23,328        452,479
  Rent on other business property             41,332        818,986
  Repairs                                      8,109        375,250
  Salaries and wages                          64,974        927,561
  Supplies                                    35,258        527,529
  Taxes paid                                  14,889        431,706
  Travel                                      59,676        367,703
  Utilities                                   56,529      1,001,888
  Home office business deductions              8,926        186,545
    Depreciation, Form 8829                      706         17,310
  Other business deductions                  194,719      3,787,491

Net Income less deficit(1,2)               1,068,474     17,640,561

  Net income(1,2)                          1,165,559     19,037,864
  Deficit(2)                                  97,085      1,397,303

  BUSINESSES WITH NET INCOME

Number of returns(1)                          68,406        653,300

Business receipts, total(1)                2,213,182     39,336,812

  Income from sales and
    operations(1)                          2,180,659     38,539,623
  Other business income                       32,523        797,189

Business deductions, total(1,2)            1,047,623     20,299,664

  Cost of sales and operations                95,961      3,659,116
    Inventory, beginning of year                 392        528,039
    Cost of labor                             15,374        254,379
    Purchases                                    615      2,230,498
    Materials and supplies                    15,646        198,858
    Other costs                               64,302      1,016,102
    Inventory, end of year                       367        568,760
  Advertising expenses                        32,131      1,265,022
  Bad debts from sales or services             1,411         39,737
  Car and truck expenses                     209,037      2,514,644
  Commissions                                 68,653      1,988,328
  Depletion                                       48          2,151
  Depreciation                                34,169      1,117,030
  Employee benefit programs                   16,087         42,140
  Insurance                                   21,954        280,057
  Legal and professional services             13,597        383,647
  Meals and entertainment deducted            18,158        363,585
  Mortgage interest                              712        221,833
  Other interest paid on
    business indebtedness                      2,821        202,781
  Office expenses                            100,411        640,941
  Pension and profit-sharing plans             2,757         32,375
  Rent on machinery and equipment             23,054        374,522
  Rent on other business property             37,634        724,120
  Repairs                                      7,727        278,865
  Salaries and wages                          79,515        717,664
  Supplies                                    31,336        445,546
  Taxes paid                                  13,352        324,675
  Travel                                      36,547        309,081
  Utilities                                   50,101        802,388
  Home office business deductions              8,262        161,734
    Depreciation, Form 8829                      706         16,505
  Other business deductions                  132,596      3,173,560

Net income(1,2)                            1,165,559     19,037,864

Returns with Schedule C-EZ:

  Number of returns                           17,278         48,805
  Business receipts                           87,040        337,720
  Business deductions                          9,592         33,903

  Net income                               1,088,110     18,734,047

                                            Real estate and rental
                                                   leasing

                                                Real estate

                                                        Lessors of
                                           Total        real estate
                                                        (including
                                                         miniware-
                                                          houses
                                                         and self-
                                                          storage

                                            (91)            (92)

  BUSINESSES WITH AND
  WITHOUT NET INCOME

Number of returns(1)                         796,471         16,372

Business receipts, total(1)               38,188,341        863,728

  Income from sales and
    operations(1)                         37,378,699        840,542
  Other business income                      809,642         23,186

Business deductions, total(1,2)           21,003,017        639,396

  Cost of sales and operations             3,408,708        110,559
    Inventory, beginning of year             870,449         38,067
    Cost of labor                            206,624          3,697
    Purchases                              1,725,392         72,497
    Materials and supplies                   170,880          1,506
    Other costs                            1,313,496         27,932
    Inventory, end of year                   878,133         33,140
  Advertising expenses                     1,349,825         15,200
  Bad debts from sales or services            63,251            638
  Car and truck expenses                   2,777,237         35,019
  Commissions                              2,105,721         12,119
  Depletion                                    2,748             20
  Depreciation                               949,557         70,255
  Employee benefit programs                   44,554          1,027
  Insurance                                  289,765         15,368
  Legal and professional services            446,997         10,830
  Meals and entertainment deducted           400,266          4,592
  Mortgage interest                          319,031         64,812
  Other interest paid on
    business indebtedness                    221,192         20,892
  Office expenses                            975,830          8,926
  Pension and profit-sharing plans            31,751             73
  Rent on machinery and equipment            343,254          8,722
  Rent on other business property            613,677         18,773
  Repairs                                    296,189         33,048
  Salaries and wages                         651,243         45,167
  Supplies                                   481,172         13,234
  Taxes paid                                 307,891         39,643
  Travel                                     333,767          3,506
  Utilities                                  900,271         33,226
  Home office business deductions            170,496            336
    Depreciation, Form 8829                   17,300             41
  Other business deductions                3,487,325         73,408

Net Income less deficit(1,2)              17,170,432        222,907

  Net income(1,2)                         18,236,807        283,400
  Deficit(2)                               1,066,375         60,493

  BUSINESSES WITH NET INCOME

Number of returns(1)                         609,545          8,633

Business receipts, total(1)               35,801,269        663,657

  Income from sales and
    operations(1)                         35,065,237        657,234
  Other business income                      736,033          6,423

Business deductions, total(1,2)           17,565,517        380,245

  Cost of sales and operations             2,549,484         98,340
    Inventory, beginning of year             427,365         14,186
    Cost of labor                            202,585             31
    Purchases                              1,412,543         69,855
    Materials and supplies                   124,620            620
    Other costs                              828,054         22,594
    Inventory, end of year                   445,683          8,947
  Advertising expenses                     1,231,912         12,765
  Bad debts from sales or services            38,172            617
  Car and truck expenses                   2,367,638         26,589
  Commissions                              1,952,046          9,115
  Depletion                                    2,148              5
  Depreciation                               754,407         38,512
  Employee benefit programs                   41,085            344
  Insurance                                  228,187          6,505
  Legal and professional services            364,402          6,107
  Meals and entertainment deducted           356,885          3,929
  Mortgage interest                          194,326         32,839
  Other interest paid on
    business indebtedness                    149,902          2,332
  Office expenses                            817,178          5,699
  Pension and profit-sharing plans            31,447             32
  Rent on machinery and equipment            317,779          8,209
  Rent on other business property            576,214         12,617
  Repairs                                    229,379         13,362
  Salaries and wages                         542,532         20,708
  Supplies                                   421,746          6,564
  Taxes paid                                 231,387         21,244
  Travel                                     284,356          2,489
  Utilities                                  739,752         14,317
  Home office business deductions            157,518            231
    Depreciation, Form 8829                   16,495              7
  Other business deductions                2,954,335         38,774

Net income(1,2)                           18,236,807        283,400
Returns with Schedule C-EZ:

  Number of returns                           44,741       (*)1,129
  Business receipts                          324,645       (*)2,155
  Business deductions                         31,299           (*)2

  Net income                              17,943,461     (*)281,246

                                              Real estate and
                                              rental leasing

                                                Real estate

                                         Offices of
                                        real estate
    Net income status, item               agents,         Other
                                          brokers,      activities
                                          property      related to
                                        managers and    real state
                                         appraisers

                                            (93)           (94)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         677,798        102,301

Business receipts, total(1)               32,988,455      4,336,158

  Income from sales and
    operations(1)                         32,268,882      4,269,275
  Other business income                      719,572         66,884

Business deductions, total(1,2)           17,625,951      2,737,670

  Cost of sales and operations             2,279,423      1,018,726
    Inventory, beginning of year             260,729        571,653
    Cost of labor                            159,154         43,773
    Purchases                              1,241,281        411,614
    Materials and supplies                   107,108         62,265
    Other costs                              844,970        440,594
    Inventory, end of year                   333,819        511,174
  Advertising expenses                     1,272,157         62,468
  Bad debts from sales or services            59,411          3,202
  Car and truck expenses                   2,467,605        274,612
  Commissions                              1,963,537        130,065
  Depletion                                      918          1,810
  Depreciation                               790,931         88,371
  Employee benefit programs                   40,556          2,970
  Insurance                                  251,454         22,943
  Legal and professional services            389,050         47,117
  Meals and entertainment deducted           361,361         34,312
  Mortgage interest                          181,200         73,019
  Other interest paid on business
    indebtedness                             161,981         38,319
  Office expenses                            889,434         77,470
  Pension and profit-sharing plans            28,584          3,094
  Rent on machinery and equipment            303,747         30,785
  Rent on other business property            527,465         67,440
  Repairs                                    233,913         29,225
  Salaries and wages                         526,043         80,034
  Supplies                                   438,361         29,577
  Taxes paid                                 266,944         41,253
  Travel                                     284,524         45,737
  Utilities                                  780,078         86,967
  Home office business deductions            145,474         24,685
    Depreciation, Form 8829                   14,965          2,294
  Other business deductions                2,997,987        415,930

Net income less deficit(1,2)              15,349,547      1,597,978

  Net income(1,2)                         16,201,772      1,751,635
  Deficit(2)                                 852,225        153,657

      BUSINESSES WITH NET INCOME

Number of returns(1)                         520,445         80,467

Business receipts, total(1)               31,314,067      3,823,545

  Income from sales and
    operations(1)                         30,644,944      3,763,058
  Other business income                      669,123         60,487

Business deductions, total(1,2)           15,113,383      2,071,888

  Cost of sales and operations             1,797,954        653,189
    Inventory, beginning of year             125,206        287,973
    Cost of labor                            158,846         43,707
    Purchases                                991,803        350,885
    Materials and supplies                    72,115         51,884
    Other costs                              620,256        185,204
    Inventory, end of year                   170,271        266,464
  Advertising expenses                     1,159,591         59,555
  Bad debts from sales or services            36,159          1,397
  Car and truck expenses                   2,104,678        236,371
  Commissions                              1,817,020        125,912
  Depletion                                      339          1,805
  Depreciation                               649,393         68,502
  Employee benefit programs                   38,084          2,656
  Insurance                                  202,869         18,814
  Legal and professional services            322,095         36,200
  Meals and entertainment deducted           323,701         29,254
  Mortgage interest                          135,042         26,445
  Other interest paid on business
    indebtedness                             120,175         27,396
  Office expenses                            744,144         67,335
  Pension and profit-sharing plans            28,342          3,073
  Rent on machinery and equipment            283,427         26,144
  Rent on other business property            498,910         64,686
  Repairs                                    196,309         19,709
  Salaries and wages                         453,600         68,225
  Supplies                                   392,180         23,003
  Taxes paid                                 186,251         23,892
  Travel                                     245,199         36,668
  Utilities                                  649,850         75,585
  Home office business deductions            135,679         21,608
    Depreciation, Form 8829                   14,640          1,848
  Other business deductions                2,568,632        346,929

Net income(1,2)                           16,201,772      1,751,635

Returns with Schedule C-EZ:

  Number of returns                           27,806         15,806
  Business receipts                          182,296        140,194
  Business deduction                          23,761          7,537

  Net income                              16,043,237      1,618,978

                                              Real estate and
                                              rental leasing

                                        Rental and leasing services

                                                        Automotive
    Net income status, item                Total          rental
                                                        equipment
                                                       and leasing

                                            (95)           (96)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          75,143         17,803

Business receipts, total(1)                6,130,171      1,030,697

  Income from sales and
    operations(1)                          5,061,059      1,028,235
  Other business income                       69,111          2,463

Business deductions, total(1,2)            4,741,088        925,767

  Cost of sales and operations             2,132,398        401,282
    Inventory, beginning of year             182,413          8,507
    Cost of labor                            120,031          1,031
    Purchases                              1,257,936        371,264
    Materials and supplies                   112,084          1,955
    Other costs                              686,758         35,256
    Inventory, end of year                   226,823         16,731
  Advertising expenses                        54,457          4,901
  Bad debts from sales or services             4,257          1,005
  Car and truck expenses                     178,868         61,194
  Commissions                                 59,825         14,273
  Depletion                                        5              1
  Depreciation                               708,387        174,731
  Employee benefit programs                    1,619            621
  Insurance                                  131,802         17,885
  Legal and professional services             32,526          7,742
  Meals and entertainment deducted            10,625          1,798
  Mortgage interest                           57,457         11,286
  Other interest paid on business
    indebtedness                              94,717         30,238
  Office expenses                             38,624          6,687
  Pension and profit-sharing plans             1,067            108
  Rent on machinery and equipment            199,225         44,516
  Rent on other business property            205,308         14,956
  Repairs                                     79,061         10,685
  Salaries and wages                         276,317         18,898
  Supplies                                    46,357          3,672
  Taxes paid                                 123,815         27,905
  Travel                                      33,936          8,672
  Utilities                                  101,617          9,562
  Home office business deductions             16,049          1,480
    Depreciation, Form 8829                       10              9
  Other business deductions                  300,166         49,069

Net income less deficit(1,2)                 470,130        106,008

  Net income(1,2)                            801,057        162,460
  Deficit(2)                                 330,928         57,452

      BUSINESSES WITH NET INCOME

Number of returns(1)                          43,755         14,288

Business receipts, total(1)                3,535,542        867,130

  Income from sales and
    operations(1)                          3,474,386        866,001
  Other business income                       61,156          1,129

Business deductions, total(1,2)            2,734,148        704,691

  Cost of sales and operations             1,109,633        337,944
    Inventory, beginning of year             100,674          8,478
    Cost of labor                             51,794          1,031
    Purchases                                817,955        315,813
    Materials and supplies                    74,238          1,955
    Other costs                              188,048         27,383
    Inventory, end of year                   123,077         16,717
  Advertising expenses                        33,110          4,046
  Bad debts from sales or services             1,565            978
  Car and truck expenses                     147,205         58,523
  Commissions                                 36,282         10,112
  Depletion                                        3              1
  Depreciation                               362,623         82,227
  Employee benefit programs                    1,055            503
  Insurance                                   51,869         15,995
  Legal and professional services             19,245          4,040
  Meals and entertainment deducted             6,700          1,640
  Mortgage interest                           27,508          8,229
  Other interest paid on business
    indebtedness                              52,879         20,365
  Office expenses                             23,763          6,275
  Pension and profit-sharing plans               928            108
  Rent on machinery and equipment             56,743         34,329
  Rent on other business property            147,907          9,641
  Repairs                                     49,486          8,268
  Salaries and wages                         175,151         14,090
  Supplies                                    23,799          3,037
  Taxes paid                                  93,288         22,521
  Travel                                      24,725          8,520
  Utilities                                   62,635          6,447
  Home office business deductions              4,216          1,480
    Depreciation, Form 8829                       10              9
  Other business deductions                  219,225         42,571

Net income(1,2)                              801,057        162,460

Returns with Schedule C-EZ:

  Number of returns                            4,065       (*)4,005
  Business receipts                           13,074      (*)12,197
  Business deduction                           2,604       (*)2,601

  Net income                                 790,586     (*)152,864

                                              Real estate and
                                              rental leasing

                                        Rental and leasing services

                                          Consumer
                                        electronics       Formal
    Net income status, item                 and          wear and
                                         appliances      costume
                                           rental         rental

                                            (97)           (98)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          (*)575       (*)2,301

Business receipts, total(1)               (*)160,892      (*)99,499

  Income from sales and
    operations(1)                         (*)160,216      (*)98,232
  Other business income                       (*)676       (*)1,267

Business deductions, total(1,2)           (*)126,348     (*)102,582

  Cost of sales and operations             (*)80,864      (*)42,037
    Inventory, beginning of year            (*)7,788      (*)18,558
    Cost of labor                                 --             --
    Purchases                              (*)80,977      (*)25,725
    Materials and supplies                        --         (*)227
    Other costs                                   --      (*)14,716
    Inventory, end of year                  (*)7,901      (*)17,190
  Advertising expenses                        (*)932       (*)4,234
  Bad debts from sales or services          (*)1,113         (*)623
  Car and truck expenses                       (*)68       (*)2,081
  Commissions                                 (*)403       (*)4,014
  Depletion                                       --             --
  Depreciation                              (*)8,442       (*)6,248
  Employee benefit programs                       --             --
  Insurance                                 (*)1,640       (*)1,593
  Legal and professional services             (*)156       (*)1,519
  Meals and entertainment deducted            (*)135         (*)114
  Mortgage interest                               --             --
  Other interest paid on business
    indebtedness                            (*)6,967       (*)1,332
  Office expenses                             (*)438       (*)1,135
  Pension and profit-sharing plans            (*)129             --
  Rent on machinery and equipment             (*)411             --
  Rent on other business property              2,139       (*)13089
  Repairs                                     (*)267       (*)1,400
  Salaries and wages                           6,096         10,970
  Supplies                                    (*)459       (*)1,554
  Taxes paid                                     565          4,483
  Travel                                          --            411
  Utilities                                      604          4,414
  Home office business deductions                 --             --
    Depreciation, Form 8829                       --             --
  Other business deductions                   14,520          1,332

Net income less deficit(1,2)               (*)34,544      (*)-3,082

  Net income(1,2)                          (*)37,153       (*)3,397
  Deficit(2)                                (*)2,609       (*)6,479

      BUSINESSES WITH NET INCOME

Number of returns(1)                             547         (*)978

Business receipts, total(1)                   69,763      (*)67,386

  Income from sales and
    operations(1)                             69,087      (*)66,119
  Other business income                          676       (*)1,267

Business deductions, total(1,2)               32,610      (*)63,989

  Cost of sales and operations                    --      (*)32,084
    Inventory, beginning of year                  --         (*)142
    Cost of labor                                 --             --
    Purchases                                     --      (*)17,368
    Materials and supplies                        --             --
    Other costs                                   --      (*)14,716
    Inventory, end of year                        --         (*)142
  Advertising expenses                        (*)779       (*)1,372
  Bad debts from sales or services                --           (*)8
  Car and truck expenses                          --          (*)13
  Commissions                                 (*)160         (*)167
  Depletion                                       --             --
  Depreciation                              (*)8,255         (*)763
  Employee benefit programs                       --             --
  Insurance                                   (*)474       (*)1,366
  Legal and professional services             (*)142       (*)1,200
  Meals and entertainment deducted                --          (*)80
  Mortgage interest                               --             --
  Other interest paid on business
    indebtedness                            (*)6,042       (*)1,332
  Office expenses                                327         (*)992
  Pension and profit-sharing plans                --             --
  Rent on machinery and equipment                293             --
  Rent on other business property              1,633       (*)6,641
  Repairs                                        245         (*)623
  Salaries and wages                              --         10,872
  Supplies                                        --         (*)385
  Taxes paid                                      --          3,279
  Travel                                          --             --
  Utilities                                       --          2,564
  Home office business deductions                 --             --
    Depreciation, Form 8829                       --             --
  Other business deductions                   14,262            228

Net income(1,2)                            (*)37,153       (*)3,397

Returns with Schedule C-EZ:

  Number of returns                               --             --
  Business receipts                               --             --
  Business deduction                              --             --

  Net income                                      --             --

                                              Real estate and
                                              rental leasing

                                        Rental and leasing services

                                                         General
                                                          rental
    Net income status, item              Video tape    centers and
                                          and disc        other
                                           rental        consumer
                                                          goods
                                                          rental

                                            (99)          (100)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          10,403         13,620

Business receipts, total(1)                  857,565      1,303,343

  Income from sales and
    operations(1)                            846,005      1,302,337
  Other business income                       11,559          1,006

Business deductions, total(1,2)              867,194      1,274,999

  Cost of sales and operations               384,698        791,118
    Inventory, beginning of year             100,742         28,217
    Cost of labor                             23,035         65,608
    Purchases                                372,979        222,608
    Materials and supplies                     9,712          6,135
    Other costs                                1,495        443,203
    Inventory, end of year                   123,265         29,868
  Advertising expenses                         6,300         12,326
  Bad debts from sales or services               218          1,263
  Car and truck expenses                      14,974         35,362
  Commissions                                    421         13,566
  Depletion                                       --             --
  Depreciation                                94,686         90,562
  Employee benefit programs                       99            669
  Insurance                                    6,990         17,907
  Legal and professional services              2,826          9,784
  Meals and entertainment deducted               388          5,759
  Mortgage interest                            4,677          8,961
  Other interest paid on business
    indebtedness                               3,697         16,538
  Office expenses                                754         11,229
  Pension and profit-sharing plans                --            108
  Rent on machinery and equipment              9,765         14,177
  Rent on other business property            124,181         28,146
  Repairs                                      9,837         28,573
  Salaries and wages                          74,900         60,879
  Supplies                                    11,971         13,063
  Taxes paid                                  45,321         16,884
  Travel                                       2,622          8,919
  Utilities                                   29,145         32,236
  Home office business deductions              1,463         12,104
    Depreciation, Form 8829                       --             --
  Other business deductions                   30,476         44,868

Net income less deficit(1,2)                  -9,630         52,029

  Net income(1,2)                             55,610        114,701
  Deficit(2)                                  65,240         62,672

      BUSINESSES WITH NET INCOME

Number of returns(1)                           6,154          7,043

Business receipts, total(1)                  703,178        546,920

  Income from sales and
    operations(1)                            691,726        546,359
  Other business income                       11,453            561

Business deductions, total(1,2)              647,568        432,219

  Cost of sales and operations               262,174        199,600
    Inventory, beginning of year              75,045          3,448
    Cost of labor                             23,035          9,198
    Purchases                                238,897        126,891
    Materials and supplies                     7,220         60,498
    Other costs                                1,386          3,735
    Inventory, end of year                    83,409          4,169
  Advertising expenses                         4,507          6,816
  Bad debts from sales or services               218            342
  Car and truck expenses                      13,866         20,596
  Commissions                                    412         13,550
  Depletion                                       --             --
  Depreciation                                83,085         42,110
  Employee benefit programs                       99            379
  Insurance                                    4,659          7,182
  Legal and professional services              1,069          5,872
  Meals and entertainment deducted               139          3,944
  Mortgage interest                            4,677          2,609
  Other interest paid on business
    indebtedness                               3,653          8,783
  Office expenses                              2,947          4,017
  Pension and profit-sharing plans                --            108
  Rent on machinery and equipment              9,765          3,004
  Rent on other business property            100,451         11,752
  Repairs                                      7,337         15,235
  Salaries and wages                          48,660         35,500
  Supplies                                     7,541          2,675
  Taxes paid                                  36,823         11,869
  Travel                                       2,622          1,938
  Utilities                                   23,233         10,594
  Home office business deductions              1,463            354
    Depreciation, Form 8829                       --             --
  Other business deductions                   28,167         23,390

Net income(1,2)                               55,610        114,701

Returns with Schedule C-EZ:

  Number of returns                               --             --
  Business receipts                               --             --
  Business deduction                              --             --

  Net income                                      --             --

                                        Real estate        Pro-
                                         and rental     fessional,
                                          leasing      scientific,
                                                           and
                                         Rental and     technical
                                          leasing        services
                                          services

                                         Commercial
                                            and
    Net income status, item              industrial       Total
                                         machinery
                                            and
                                         equipment
                                           rental
                                        and leasing

                                           (101)          (102)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          30,441      2,431,374

Business receipts, total(1)                1,678,174    107,547,564

  Income from sales and
    operations(1)                          1,626,035    105,589,315
  Other business income                       52,139      1,958,248

Business deductions, total(1,2)            1,444,198     62,002,928

  Cost of sales and operations               432,399     14,616,234
    Inventory, beginning of year              18,600        610,119
    Cost of labor                             30,357      1,121,006
    Purchases                                184,382      7,310,336
    Materials and supplies                    38,839      1,957,047
    Other costs                              192,088      4,294,854
    Inventory, end of year                    31,868        677,128
  Advertising expenses                        25,765      1,190,317
  Bad debts from sales or services                36        101,986
  Car and truck expenses                      65,189      4,081,650
  Commissions                                 27,149      1,024,090
  Depletion                                        4          5,228
  Depreciation                               333,719      3,188,458
  Employee benefit programs                      230        263,138
  Insurance                                   35,787      1,159,468
  Legal and professional services             10,498      1,573,857
  Meals and entertainment deducted             2,431        713,686
  Mortgage interest                           32,533        279,621
  Other interest paid on business
    indebtedness                              25,944        560,564
  Office expenses                             11,595      2,241,882
  Pension and profit-sharing plans               722        149,759
  Rent on machinery and equipment             40,356        804,314
  Rent on other business property             22,798      2,666,663
  Repairs                                     28,300        669,469
  Salaries and wages                         104,575      7,341,312
  Supplies                                    15,637      1,928,582
  Taxes paid                                  28,657      1,283,166
  Travel                                      13,312      2,065,682
  Utilities                                   25,656      2,341,187
  Home office business deductions              1,002        932,741
    Depreciation, Form 8829                        1        291,363
  Other business deductions                  159,901     10,627,559

Net income less deficit(1,2)                 291,261     45,553,645

  Net income(1,2)                            427,737     48,143,441
  Deficit(2)                                 136,476      2,589,796

      BUSINESSES WITH NET INCOME

Number of returns(1)                          14,746      1,890,610

Business receipts, total(1)                1,281,165    101,547,633

  Income from sales and
    operations(1)                          1,235,095     99,859,435
  Other business income                       46,070      1,688,199

Business deductions, total(1,2)              853,071     53,406,276

  Cost of sales and operations               277,831     12,967,700
    Inventory, beginning of year              13,561        323,500
    Cost of labor                             18,530        894,459
    Purchases                                118,986      6,437,081
    Materials and supplies                     4,564      1,805,411
    Other costs                              140,829      3,937,572
    Inventory, end of year                    18,639        430,324
  Advertising expenses                        15,590        999,777
  Bad debts from sales or services                19         63,848

  Car and truck expenses                      54,208      3,321,598
  Commissions                                 11,882        904,122
  Depletion                                        2          4,019
  Depreciation                               146,182      2,418,942
  Employee benefit programs                       74        251,226
  Insurance                                   22,193      1,022,877
  Legal and professional services              6,922      1,349,347
  Meals and entertainment deducted               897        597,012
  Mortgage interest                           11,994        243,026
  Other interest paid on business
    indebtedness                              12,704        441,871
  Office expenses                              9,205      1,944,915
  Pension and profit-sharing plans               713        145,641
  Rent on machinery and equipment              9,351        654,774
  Rent on other business property             17,590      2,342,779
  Repairs                                     17,777        552,138
  Salaries and wages                          66,029      6,774,440
  Supplies                                    10,162      1,514,304
  Taxes paid                                  18,795      1,148,158
  Travel                                      11,645      1,709,517
  Utilities                                   19,777      1,951,544
  Home office business deductions                918        787,725
    Depreciation, Form 8829                        1        275,161
  Other business deductions                  110,606      9,106,644

Net income(1,2)                              427,737     48,143,441

Returns with Schedule C-EZ:

  Number of returns                            (*)59        320,133
  Business receipts                           (*)878      2,224,544
  Business deduction                            (*)3        192,312

  Net income                              (*)426,862     46,111,209

                                         Professional, scientific,
                                          and technical services

                                                        Office of
    Net income status, item                Legal        certified
                                          services        public
                                                       accountants

                                           (103)          (104)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         318,005         48,585

Business receipts, total(1)               27,308,646      2,817,641

  Income from sales and
    operations(1)                         26,874,310      2,766,074
  Other business income                      434,336         51,568

Business deductions, total(1,2)           14,528,173      1,653,998

  Cost of sales and operations               868,269        142,772
    Inventory, beginning of year              52,049            461
    Cost of labor                             25,620          1,068
    Purchases                                 92,335         10,958
    Materials and supplies                    19,347         24,704
    Other costs                              747,478        105,581
    Inventory, end of year                    68,560             --
  Advertising expenses                       539,136         21,002
  Bad debts from sales or services            21,729          3,735
  Car and truck expenses                     576,991         99,476
  Commissions                                149,171         12,957
  Depletion                                    2,922             --
  Depreciation                               485,713        104,312
  Employee benefit programs                   81,384         28,575
  Insurance                                  444,124         41,900
  Legal and professional services            516,879         22,618
  Meals and entertainment deducted           152,259         14,934
  Mortgage interest                           73,732          6,661
  Other interest paid on business
    indebtedness                             116,901         32,571
  Office expenses                            819,524         94,867
  Pension and profit-sharing plans            76,191         12,002
  Rent on machinery and equipment            209,082          9,335
  Rent on other business property          1,206,530        132,038
  Repairs                                    123,944         23,490
  Salaries and wages                       3,032,426        372,460
  Supplies                                   306,829         58,817
  Taxes paid                                 423,112         53,429
  Travel                                     220,503         32,560
  Utilities                                  662,906         72,180
  Home office business deductions             67,230         28,079
    Depreciation, Form 8829                   10,647          8,962
  Other business deductions                3,332,324        229,530

Net income less deficit(1,2)              12,782,203      1,163,643

  Net income(1,2)                         13,011,473      1,178,431
  Deficit(2)                                 229,270         14,787

      BUSINESSES WITH NET INCOME

Number of returns(1)                         262,643         45,334

Business receipts, total(1)               26,585,837      2,733,554

  Income from sales and
    operations(1)                         26,173,896      2,682,090
  Other business income                      411,941         51,464

Business deductions, total(1,2)           13,576,094      1,555,124

  Cost of sales and operations               832,758        139,897
    Inventory, beginning of year              33,190            461
    Cost of labor                             23,422          1,068
    Purchases                                 82,898         10,958
    Materials and supplies                    11,024         24,704
    Other costs                              739,848        102,706
    Inventory, end of year                    57,625             --
  Advertising expenses                       485,179         20,391
  Bad debts from sales or services            10,339          1,805
  Car and truck expenses                     543,546         93,818
  Commissions                                148,734         12,957
  Depletion                                    2,252             --
  Depreciation                               445,613         99,735
  Employee benefit programs                   79,097         28,575
  Insurance                                  402,494         40,460
  Legal and professional services            467,311         21,047
  Meals and entertainment deducted           139,668         13,424
  Mortgage interest                           63,507          6,514
  Other interest paid on business
    indebtedness                             105,023         24,068
  Office expenses                            772,295         87,439
  Pension and profit-sharing plans            74,764         12,002
  Rent on machinery and equipment            186,653          9,317
  Rent on other business property          1,126,002         99,436
  Repairs                                    111,915         22,881
  Salaries and wages                       2,908,223        372,460
  Supplies                                   263,918         56,694
  Taxes paid                                 403,804         53,288
  Travel                                     197,765         31,702
  Utilities                                  599,372         67,925
  Home office business deductions             57,408         28,079
    Depreciation, Form 8829                    7,663          8,962
  Other business deductions                3,130,686        207,859

Net income(1,2)                           13,011,473      1,178,431

Returns with Schedule C-EZ:

  Number of returns                           34,290       (*)3,279
  Business receipts                          285,819      (*)25,728
  Business deduction                          18,334       (*)3,697

  Net income                              12,743,988   (*)1,156,400

                                         Professional, scientific,
                                          and technical services

                                                        Architec-
                                                          tural,
                                                       engineering,
                                                       and related
                                                         services
                                           Other
    Net income status, item              accounting       Total
                                          services

                                           (105)          (106)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         345,408        226,852

Business receipts, total(1)                7,522,814     11,540,976

  Income from sales and
    operations(1)                          7,429,077     11,438,006
  Other business income                       93,737        102,970

Business deductions, total(1,2)            4,132,903      7,340,974

  Cost of sales and operations               166,186      2,006,553
    Inventory, beginning of year               9,674         46,282
    Cost of labor                             29,158        369,735
    Purchases                                 87,523        467,179
    Materials and supplies                     9,824        493,905
    Other costs                               42,378        693,696
    Inventory, end of year                    12,370         64,243
  Advertising expenses                        71,819         66,460
  Bad debts from sales or services            18,514         18,239
  Car and truck expenses                     380,258        575,323
  Commissions                                 94,957         72,572
  Depletion                                      577             51
  Depreciation                               323,242        449,691
  Employee benefit programs                   37,385         37,036
  Insurance                                   81,877        212,968
  Legal and professional services             76,623        213,263
  Meals and entertainment deducted            49,687         51,697
  Mortgage interest                           56,071         29,218
  Other interest paid on business
    indebtedness                              66,616         56,506
  Office expenses                            248,910        218,882
  Pension and profit-sharing plans             5,382         12,737
  Rent on machinery and equipment             56,312        121,776
  Rent on other business property            218,429        210,016
  Repairs                                     76,083        108,010
  Salaries and wages                         624,067      1,111,715
  Supplies                                   159,927        197,627
  Taxes paid                                  95,213        190,995
  Travel                                      75,361        160,759
  Utilities                                  227,709        218,429
  Home office business deductions            109,724         90,833
    Depreciation, Form 8829                   10,779        200,538
  Other business deductions                  785,444        908,853

Net income less deficit(1,2)               3,389,911      4,200,019

  Net income(1,2)                          3,553,957      4,332,288
  Deficit(2)                                 164,047        132,269

      BUSINESSES WITH NET INCOME

Number of returns(1)                         288,073        190,656

Business receipts, total(1)                7,297,796     10,970,393

  Income from sales and
    operations(1)                          7,205,587     10,871,202
  Other business income                       92,209         99,191

Business deductions, total(1,2)            3,743,839      6,638,122

  Cost of sales and operations               160,973      1,873,150
    Inventory, beginning of year               8,831         14,649
    Cost of labor                             29,158        369,546
    Purchases                                 86,813        395,654
    Materials and supplies                     4,447        487,041
    Other costs                               38,734        630,580
    Inventory, end of year                     7,010         24,521
  Advertising expenses                        63,979         59,223
  Bad debts from sales or services            15,681         17,420
  Car and truck expenses                     319,311        531,446
  Commissions                                 88,394         72,270
  Depletion                                      574             29
  Depreciation                               273,430        402,340
  Employee benefit programs                   33,167         37,030
  Insurance                                   76,866        195,445
  Legal and professional services             72,481        192,018
  Meals and entertainment deducted            43,975         48,586
  Mortgage interest                           52,315         22,943
  Other interest paid on business
    indebtedness                              54,977         54,774
  Office expenses                            215,864        192,688
  Pension and profit-sharing plans             5,063         12,436
  Rent on machinery and equipment             53,552        117,258
  Rent on other business property            201,538        200,207
  Repairs                                     71,193         99,624
  Salaries and wages                         600,078        976,245
  Supplies                                   135,776        166,986
  Taxes paid                                  88,549        172,012
  Travel                                      67,227        135,649
  Utilities                                  199,952        191,944
  Home office business deductions             87,399         89,066
    Depreciation, Form 8829                    8,361        200,404
  Other business deductions                  734,973        776,571

Net income(1,2)                            3,653,967      4,332,288

Returns with Schedule C-EZ:

  Number of returns                           59,273         19,965
  Business receipts                          217,403        202,600
  Business deduction                          26,531            764

  Net income                               3,363,085      4,130,452

                                         Professional, scientific,
                                          and technical services

                                        Architectural, engineering,
                                           and related services

                                         Architec-
    Net income status, item                tural       Engineering
                                          services       services

                                           (107)          (108)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          70,786         86,090

Business receipts, total(1)                5,421,685      4,245,061

  Income from sales and
    operations(1)                          5,325,874      4,239,221
  Other business income                       95,810          5,840

Business deductions, total(1,2)            3,954,055      2,381,608

  Cost of sales and operations             1,157,237        698,631
    Inventory, beginning of year              26,992         17,045
    Cost of labor                            293,822         65,738
    Purchases                                262,594        114,592
    Materials and supplies                   263,864        218,345
    Other costs                              350,043        302,327
    Inventory, end of year                    40,079         19,415
  Advertising expenses                        35,220         22,972
  Bad debts from sales or services             7,353         10,887
  Car and truck expenses                     224,275        190,516
  Commissions                                 36,023         22,939
  Depletion                                       35             --
  Depreciation                               231,362        132,266
  Employee benefit programs                   15,250         17,048
  Insurance                                  123,227         70,555
  Legal and professional services            101,859         69,884
  Meals and entertainment deducted            24,031         21,243
  Mortgage interest                           20,970          4,853
  Other interest paid on business
    indebtedness                              27,266         12,115
  Office expenses                             90,827         89,518
  Pension and profit-sharing plans             6,306          4,337
  Rent on machinery and equipment             69,586         27,447
  Rent on other business property            107,033         79,324
  Repairs                                     73,978         19,928
  Salaries and wages                         616,940        330,325
  Supplies                                    90,020         71,510
  Taxes paid                                 132,477         40,150
  Travel                                      60,597         85,938
  Utilities                                  100,737         82,150
  Home office business deductions             34,858         37,253
    Depreciation, Form 8829                    4,071        194,994
  Other business deductions                  566,584        239,140

Net income less deficit(1,2)               1,467,646      1,863,453

  Net income(1,2)                          1,517,491      1,936,175
  Deficit(2)                                  49,844         72,723

      BUSINESSES WITH NET INCOME

Number of returns(1)                          61,523         63,489

Business receipts, total(1)                5,129,810      3,973,020

  Income from sales and
    operations(1)                          5,034,113      3,970,846
  Other business income                       95,697          2,174

Business deductions, total(1,2)            3,612,337      2,036,844

  Cost of sales and operations             1,102,618        619,846
    Inventory, beginning of year               2,445         10,159
    Cost of labor                            293,634         65,738
    Purchases                                220,635         85,025
    Materials and supplies                   263,864        211,481
    Other costs                              331,497        257,757
    Inventory, end of year                     9,458         10,314
  Advertising expenses                        31,289         19,666
  Bad debts from sales or services             7,271         10,149
  Car and truck expenses                     207,312        166,983
  Commissions                                 35,996         22,868
  Depletion                                       13             --
  Depreciation                               208,066        111,037
  Employee benefit programs                   15,246         17,047
  Insurance                                  113,998         62,502
  Legal and professional services             98,260         52,238
  Meals and entertainment deducted            22,815         19,348
  Mortgage interest                           17,507          4,823
  Other interest paid on business
    indebtedness                              26,542         11,107
  Office expenses                             80,482         78,632
  Pension and profit-sharing plans             6,270          4,073
  Rent on machinery and equipment             66,762         25,752
  Rent on other business property            102,774         73,773
  Repairs                                     68,403         17,118
  Salaries and wages                         547,221        264,574
  Supplies                                    73,336         58,006
  Taxes paid                                 121,965         31,679
  Travel                                      52,174         69,250
  Utilities                                   94,116         63,224
  Home office business deductions             33,763         36,581
    Depreciation, Form 8829                    3,937        194,994
  Other business deductions                  478,135        195,887

Net income(1,2)                            1,517,491      1,936,175

Returns with Schedule C-EZ:

  Number of returns                         (*)1,928          8,057
  Business receipts                         (*)3,281        153,112
  Business deduction                            (*)4            681

  Net income                            (*)1,514,214      1,783,744

                                         Professional, scientific,
                                          and technical services

                                       Architectural, engineering,
                                             related services

                                         Drafting,
                                          building      Surveying
                                        inspections,   and mapping
                                             and         (except
                                        geophysical    geophysical)
      Net income status, item            surveying       services

                                           (109)          (110)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          50,347         15,598

Business receipts, total(1)                1,126,922        717,123

  Income from sales and
    operations(1)                          1,126,433        716,301
  Other business income                          490            821

Business deductions, total(1,2)              542,016        482,109

  Cost of sales and operations                92,373         57,875
    Inventory, beginning of year                 728          1,517
    Cost of labor                                 --         10,175
    Purchases                                 84,798          5,195
    Materials and supplies                       678         10,580
    Other costs                                6,889         34,437
    Inventory, end of year                       720          4,029
  Advertising expenses                         3,618          4,382
  Bad debts from sales or services                --             --
  Car and truck expenses                      76,934         81,575
  Commissions                                  1,226         12,383
  Depletion                                       16              0
  Depreciation                                58,275         26,862
  Employee benefit programs                       --          4,712
  Insurance                                    9,972          8,878
  Legal and professional services             35,518          5,780
  Meals and entertainment deducted             4,504          1,895
  Mortgage interest                            2,782            526
  Other interest paid on business
    indebtedness                              13,238          3,887
  Office expenses                             19,573         18,861
  Pension and profit-sharing plans                --          2,094
  Rent on machinery and equipment             15,443          9,275
  Rent on other business property              9,121         14,539
  Repairs                                      7,300          6,414
  Salaries and wages                          78,316         83,282
  Supplies                                    18,571         16,674
  Taxes paid                                   6,672         10,860
  Travel                                       9,271          4,954
  Utilities                                   17,835         17,178
  Home office business deductions              8,579         10,144
    Depreciation, Form 8829                      579            894
  Other business deductions                   52,804         49,279

Net income less deficit(1,2)                 584,907        265,014

  Net income(1,2)                            594,553        265,023
  Deficit(2)                                   9,646             10

      BUSINESSES WITH NET INCOME

Number of returns(1)                          46,058         15,558

Business receipts, total(1)                1,120,313        717,065

  Income from sales and
    operations(1)                          1,119,823        716,243
  Other business income                          490            821

Business deductions, total(1,2)              525,761        452,042

  Cost of sales and operations                92,373         57,875
    Inventory, beginning of year                 728          1,517
    Cost of labor                                 --         10,175
    Purchases                                 84,798          5,195
    Materials and supplies                       678         10,580
    Other costs                                6,889         34,437
    Inventory, end of year                       720          4,029
  Advertising expenses                         3,618          4,382
  Bad debts from sales or services                --             --
  Car and truck expenses                      73,571         81,556
  Commissions                                  1,022         12,383
  Depletion                                       16             --
  Depreciation                                55,456         26,655
  Employee benefit programs                       --          4,712
  Insurance                                    9,731          8,878
  Legal and professional services             35,516          5,780
  Meals and entertainment deducted             4,504          1,895
  Mortgage interest                               --            526
  Other interest paid on business
    indebtedness                              13,238          3,887
  Office expenses                             14,631         18,841
  Pension and profit-sharing plans                --          2,094
  Rent on machinery and equipment             15,443          9,275
  Rent on other business property              9,121         14,539
  Repairs                                      7,300          6,414
  Salaries and wages                          78,316         83,282
  Supplies                                    18,117         16,674
  Taxes paid                                   6,672         10,860
  Travel                                       9,271          4,954
  Utilities                                   16,909         17,166
  Home office business deductions              8,579         10,144
    Depreciation, Form 8829                      579            894
  Other business deductions                   52,278         49,272

Net income(1,2)                              594,553        265,023

Returns with Schedule C-EZ:

  Number of returns                         (*)4,900       (*)3,004
  Business receipts                        (*)31,388      (*)11,583
  Business deduction                           (*)78             --

  Net income                              (*)563,242     (*)253,440

                                         Professional, scientific,
                                          and technical services

                                       Architectural,
                                        engineering,
                                          related
                                          services
                                                        Specialized
                                          Testing          design
      Net income status, item           laboratories      services

                                            (111)          (112)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                        (*)4,031        141,583

Business receipts, total(1)                (*)30,185      4,533,973

  Income from sales and
    operations(1)                          (*)30,177      4,511,489
  Other business income                         (*)8         22,484

Business deductions, total(1,2)            (*)11,185      3,575,709

  Cost of sales and operations                (*)438      1,975,987
    Inventory, beginning of year                  --         99,975
    Cost of labor                                 --         34,928
    Purchases                                     --      1,396,608
    Materials and supplies                       438        174,029
    Other costs                                   --        323,438
    Inventory, end of year                        --         52,991
  Advertising expenses                        (*)267         32,211
  Bad debts from sales or services                --          1,294
  Car and truck expenses                    (*)2,023        205,172
  Commissions                                     --         56,648
  Depletion                                       --            138
  Depreciation                              (*)1,126        163,391
  Employee benefit programs                       26          2,823
  Insurance                                      336         21,148
  Legal and professional services                224         26,792
  Meals and entertainment deducted                24         21,775
  Mortgage interest                               88         16,415
  Other interest paid on business
    indebtedness                                  --         11,338
  Office expenses                             (*)102         66,787
  Pension and profit-sharing plans                --            959
  Rent on machinery and equipment              (*)26         30,590
  Rent on other business property                 --         79,126
  Repairs                                     (*)390         23,102
  Salaries and wages                           2,851        108,203
  Supplies                                    (*)852        135,504
  Taxes paid                                     837         34,534
  Travel                                          --         41,852
  Utilities                                      528         79,849
  Home office business deductions                 --         61,149
    Depreciation, Form 8829                       --          5,806
  Other business deductions                    1,046        368,089

Net income less deficit(1,2)               (*)19,000        968,408

  Net income(1,2)                          (*)19,046      1,140,870
  Deficit(2)                                   (*)47        182,462

      BUSINESSES WITH NET INCOME

Number of returns(1)                        (*)4,028         84,750

Business receipts, total(1)                (*)30,185      3,823,206

  Income from sales and
    operations(1)                          (*)30,177      3,807,221
  Other business income                         (*)8         15,985

Business deductions, total(1,2)            (*)11,139      2,682,336

  Cost of sales and operations                (*)438      1,497,603
    Inventory, beginning of year                  --         20,237
    Cost of labor                                 --         11,647
    Purchases                                     --      1,095,750
    Materials and supplies                       438        138,826
    Other costs                                   --        271,987
    Inventory, end of year                        --         40,844
  Advertising expenses                        (*)267         20,205
  Bad debts from sales or services                --            136
  Car and truck expenses                    (*)2,023        131,521
  Commissions                                     --         56,208
  Depletion                                       --             50
  Depreciation                              (*)1,126        116,827
  Employee benefit programs                       26          2,332
  Insurance                                      336         18,161
  Legal and professional services                224         19,348
  Meals and entertainment deducted                24         17,373
  Mortgage interest                               88         11,995
  Other interest paid on business
    indebtedness                                  --          9,482
  Office expenses                             (*)102         44,129
  Pension and profit-sharing plans                --            915
  Rent on machinery and equipment              (*)26         25,820
  Rent on other business property                 --         65,336
  Repairs                                     (*)390         17,824
  Salaries and wages                           2,851         82,821
  Supplies                                    (*)852        102,685
  Taxes paid                                     837         28,371
  Travel                                          --         29,790
  Utilities                                      528         60,201
  Home office business deductions                 --         47,431
    Depreciation, Form 8829                       --          4,144
  Other business deductions                      999        266,939

Net income(1,2)                            (*)19,046      1,140,870

Returns with Schedule C-EZ:

  Number of returns                         (*)2,075         14,473
  Business receipts                         (*)3,235         67,467
  Business deduction                            (*)1          8,832

  Net income                               (*)16,812      1,082,235

                                         Professional, scientific,
                                          and technical services

                                                          Other
                                                      professional,
                                                       scientific
                                                        services
                                          Computer
                                          systems
                                           design
      Net income status, item             services        Total

                                           (113)          (114)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         205,552      1,145,409

Business receipts, total(1)                7,221,246     46,602,268

  Income from sales and
    operations(1)                          7,114,341     45,456,019
  Other business income                      106,905      1,146,249

Business deductions, total(1,2)            4,277,608     26,493,664

  Cost of sales and operations             2,031,142      7,425,324
    Inventory, beginning of year              36,618        365,059
    Cost of labor                            211,167        449,331
    Purchases                              1,436,364      3,819,369
    Materials and supplies                   278,774        956,465
    Other costs                              113,064      2,269,219
    Inventory, end of year                    44,844        434,120
  Advertising expenses                        54,364        405,326
  Bad debts from sales or services             2,894         35,581
  Car and truck expenses                     265,946      1,978,484
  Commissions                                 44,608        591,176
  Depletion                                        2          1,539
  Depreciation                               288,856      1,373,252
  Employee benefit programs                    5,647         70,289
  Insurance                                   17,103        340,349
  Legal and professional services             63,710        653,972
  Meals and entertainment deducted            50,402        372,932
  Mortgage interest                            3,409         94,114
  Other interest paid on business
    indebtedness                              22,241        254,392
  Office expenses                             90,364        702,548
  Pension and profit-sharing plans             2,115         40,373
  Rent on machinery and equipment             23,043        354,177
  Rent on other business property             59,539        760,986
  Repairs                                     41,517        273,323
  Salaries and wages                         196,147      1,896,294
  Supplies                                   103,968        965,909
  Taxes paid                                  72,487        413,366
  Travel                                     157,564      1,377,083
  Utilities                                  117,469        962,646
  Home office business deductions             72,811        502,914
    Depreciation, Form 8829                    6,149         48,482
  Other business deductions                  467,302      4,536,017

Net income less deficit(1,2)               2,943,638     20,115,823

  Net income(1,2)                          3,220,946     21,705,477
  Deficit(2)                                 277,308      1,589,654

      BUSINESSES WITH NET INCOME

Number of returns(1)                         151,375        867,778

Business receipts, total(1)                6,776,461     43,360,366

  Income from sales and
    operations(1)                          6,669,662     42,449,776
  Other business income                      106,819        910,590

Business deductions, total(1,2)            3,555,535     21,655,225

  Cost of sales and operations             1,859,237      6,604,082
    Inventory, beginning of year              23,086        222,845
    Cost of labor                            193,197        266,421
    Purchases                              1,309,879      3,455,129
    Materials and supplies                   266,974        872,394
    Other costs                               90,816      2,062,900
    Inventory, end of year                    24,715        275,608
  Advertising expenses                        36,092        314,708
  Bad debts from sales or services               775         17,692
  Car and truck expenses                     183,548      1,518,408
  Commissions                                 42,391        483,168
  Depletion                                       --          1,115
  Depreciation                               154,240        926,757
  Employee benefit programs                    4,956         66,069
  Insurance                                   13,314        276,137
  Legal and professional services             40,804        536,338
  Meals and entertainment deducted            44,251        289,735
  Mortgage interest                            3,396         82,355
  Other interest paid on business
    indebtedness                               8,476        185,071
  Office expenses                             66,149        566,331
  Pension and profit-sharing plans             2,115         38,346
  Rent on machinery and equipment             15,923        246,251
  Rent on other business property             54,953        595,305
  Repairs                                     34,863        193,838
  Salaries and wages                         161,659      1,672,955
  Supplies                                    78,463        709,781
  Taxes paid                                  68,876        333,257
  Travel                                     119,371      1,128,013
  Utilities                                   93,502        738,649
  Home office business deductions             62,764        415,558
    Depreciation, Form 8829                    5,831         39,796
  Other business deductions                  382,439      3,607,176

Net income(1,2)                            3,220,946     21,705,477

Returns with Schedule C-EZ:

  Number of returns                           31,355        157,497
  Business receipts                          187,470      1,238,057
  Business deduction                          22,957        111,196

  Net income                               3,056,433     20,578,616

                                          Professional, scientific,
                                           and technical services

                                             Other professional,
                                            scientific services

                                        Management,
                                        scientific,     Scientific
                                       and technical   research and
                                         consulting    development
      Net income status, item             services       services

                                            (115)          (116)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         563,555         12,566

Business receipts, total(1)               22,054,127        380,263

  Income from sales and
    operations(1)                         21,255,189        376,359
  Other business income                      798,938          3,904

Business deductions, total(1,2)            9,752,323        252,496

  Cost of sales and operations             1,426,390         49,954
    Inventory, beginning of year              97,808         28,245
    Cost of labor                             46,320          1,137
    Purchases                               481,652          47,390
    Materials and supplies                   270,668          1,039
    Other costs                              642,362             99
    Inventory, end of year                   112,420         27,956
  Advertising expenses                       154,685         10,557
  Bad debts from sales or services            17,427             42
  Car and truck expenses                     784,321         14,857
  Commissions                                282,116         10,301
  Depletion                                    1,345             --
  Depreciation                               642,210         15,387
  Employee benefit programs                   20,614            121
  Insurance                                  118,529          3,220
  Legal and professional services            439,682          8,505
  Meals and entertainment deducted           219,416          2,715
  Mortgage interest                           31,579             --
  Other interest paid on business
    indebtedness                              98,212          2,813
  Office expenses                            337,284          7,922
  Pension and profit-sharing plans            12,865          1,519
  Rent on machinery and equipment            167,463          1,462
  Rent on other business property            314,004          3,533
  Repairs                                     91,189          1,284
  Salaries and wages                         472,684          4,093
  Supplies                                   298,323          6,835
  Taxes paid                                 114,364          1,966
  Travel                                     943,671         22,886
  Utilities                                  403,128         25,774
  Home office business deductions            277,611          8,620
    Depreciation, Form 8829                   27,922          1,142
  Other business deductions                2,017,221         48,110

Net income less deficit(1,2)              12,308,909        127,721

  Net income(1,2)                         13,182,499        175,604
  Deficit(2)                                 873,591         47,883

      BUSINESSES WITH NET INCOME

Number of returns(1)                         436,218          6,609

Business receipts, total(1)               20,745,386        327,181

  Income from sales and
    operations(1)                         20,134,029        323,759
  Other business income                      611,357          3,421

Business deductions, total(1,2)            7,563,163        151,676

  Cost of sales and operations             1,246,652         48,112
    Inventory, beginning of year              51,505         11,300
    Cost of labor                             46,312             --
    Purchases                                360,446         47,343
    Materials and supplies                   216,948            861
    Other costs                              625,114             --
    Inventory, end of year                    53,673         11,393
  Advertising expenses                       110,531          1,999
  Bad debts from sales or services             4,167             42
  Car and truck expenses                     573,424          9,974
  Commissions                                250,089          9,942
  Depletion                                      936             --
  Depreciation                               379,110         13,518
  Employee benefit programs                   18,363             --
  Insurance                                   90,907          3,068
  Legal and professional services            365,997          4,508
  Meals and entertainment deducted           166,336          1,923
  Mortgage interest                           27,801             --
  Other interest paid on business
    indebtedness                              68,667          2,333
  Office expenses                            250,959          5,024
  Pension and profit-sharing plans            12,749             --
  Rent on machinery and equipment            104,201            113
  Rent on other business property            237,393          3,258
  Repairs                                     52,561          1,179
  Salaries and wages                         377,909          3,577
  Supplies                                   196,351          3,343
  Taxes paid                                  75,401          1,711
  Travel                                     775,210         12,378
  Utilities                                  299,469          9,253
  Home office business deductions            221,375          1,472
    Depreciation, Form 8829                   22,898             33
  Other business deductions                1,590,676         14,832

Net income(1,2)                           13,182,499        178,604

Returns with Schedule C-EZ:

  Number of returns                           76,385       (*)1,126
  Business receipts                          804,134       (*)3,667
  Business deduction                          65,990          (*)19

  Net income                              12,444,355     (*)171,956

                                          Professional, scientific,
                                           and technical services

                                             Other professional,
                                               scientific, and
                                             technical services

                                                          Market
                                                         research
                                        Advertising     and public
                                        and related      opinion
Net income status, item                   services       polling

                                           (117)          (118)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          86,337         28,111

Business receipts, total(1)                4,648,693        961,693

  Income from sales and
    operations(1)                          4,622,636        958,973
  Other business income                       26,057          2,621

Business deductions, total(1,2)            3,446,558        674,964

  Cost of sales and operations             1,861,958        223,805
    Inventory, beginning of year              18,977          8,504
    Cost of labor                            189,187         70,616
    Purchases                                904,036         97,725
    Materials and supplies                    15,033          5,053
    Other costs                              763,991         55,926
    Inventory, end of year                    29,265         14,018
  Advertising expenses                        75,228          4,658
  Bad debts from sales or services               548          3,027
  Car and truck expenses                     194,926         47,148
  Commissions                                 53,074         13,777
  Depletion                                      111             --
  Depreciation                                89,557         59,353
  Employee benefit programs                    2,092          3,570
  Insurance                                   18,696          8,795
  Legal and professional services             32,220         11,334
  Meals and entertainment deducted            36,415          6,897
  Mortgage interest                            8,744          1,174
  Other interest paid on business
    indebtedness                              26,424          1,131
  Office expenses                             56,507         35,357
  Pension and profit-sharing plans             1,466          1,927
  Rent on machinery and equipment             38,564         12,667
  Rent on other business property             73,017         23,087
  Repairs                                     14,246          2,020
  Salaries and wages                          70,207         46,101
  Supplies                                    66,540         13,916
  Taxes paid                                  30,681          5,961
  Travel                                      64,134         36,625
  Utilities                                   97,399         30,848
  Home office business deductions             44,019         12,612
    Depreciation, Form 8829                    2,146            893
  Other business deductions                  481,623         67,474

Net income less deficit(1,2)               1,203,139        286,663

  Net income(1,2)                          1,314,671        356,180
  Deficit(2)                                 111,532         69,527

      BUSINESSES WITH NET INCOME

Number of returns(1)                          68,721         13,666

Business receipts, total(1)                4,080,387        903,863

  Income from sales and
    operations(1)                          4,067,875        901,242
  Other business income                       21,511          2,621

Business deductions, total(1,2)            2,774,716        547,706

  Cost of sales and operations             1,464,438        217,615
    Inventory, beginning of year              13,890          5,679
    Cost of labor                              9,904         70,618
    Purchases                                854,836         87,115
    Materials and supplies                    13,010          5,053
    Other costs                              602,022         55,644
    Inventory, end of year                    29,225          6,493
  Advertising expenses                        70,279          3,858
  Bad debts from sales or services               279          3,027
  Car and truck expenses                     170,050         21,760
  Commissions                                 28,684            178
  Depletion                                      111             --
  Depreciation                                70,032         39,916
  Employee benefit programs                    1,981          3,565
  Insurance                                   14,106          5,812
  Legal and professional services             23,208          8,015
  Meals and entertainment deducted            32,292          4,196
  Mortgage interest                            8,744          1,174
  Other interest paid on business
    indebtedness                              19,202          1,085
  Office expenses                             49,005         31,092
  Pension and profit-sharing plans             1,466          1,927
  Rent on machinery and equipment             29,977          4,962
  Rent on other business property             58,485          7,819
  Repairs                                     11,089          1,485
  Salaries and wages                          51,519         45,928
  Supplies                                    54,122         10,668
  Taxes paid                                  25,893          4,680
  Travel                                      58,308         33,090
  Utilities                                   84,362         26,555
  Home office business deductions             39,737         10,817
    Depreciation, Form 8829                    2,007            893
  Other business deductions                  400,307         58,411

Net income(1,2)                            1,314,871        356,180

Returns with Schedule C-EZ:

  Number of returns                            9,652       (*)3,900
  Business receipts                           41,677      (*)15,593
  Business deduction                           7,058       (*)1,700

  Net income                               1,280,082     (*)342,287

                                                        Administra-
                                        Professional,    tive and
                                         scientific,      support
                                        and technical    and waste
                                          services       management

                                        Other Profes-
                                       sional, scien-
                                         tific, and
                                         technical
                                          services

                                           Other
                                        miscellaneous
Net income status, item                   services        Total

                                           (119)          (120)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         454,840      1,251,237

Business receipts, total(1)               18,657,592     34,486,717

  Income from sales and
    operations(1)                         18,242,862     34,143,459
  Other business income                      314,730        342,258

Business deductions, total(1,2)           12,368,226     25,414,918

  Cost of sales and operations             3,863,217      8,626,626
    Inventory, beginning of year             211,526        195,987
    Cost of labor                            142,072      1,875,509
    Purchases                              2,288,566      3,635,116
    Materials and supplies                   664,672      1,279,950
    Other costs                              806,841      1,842,573
    Inventory, end of year                   250,460        202,510
  Advertising expenses                       160,199        489,518
  Bad debts from sales or services            14,538         34,942
  Car and truck expenses                     937,232      2,296,837
  Commissions                                231,909        481,900
  Depletion                                       83          5,899
  Depreciation                               566,744      1,569,990
  Employee benefit programs                   43,891         54,008
  Insurance                                  191,110        585,953
  Legal and professional services            162,230        235,298
  Meals and entertainment deducted           107,488        127,007
  Mortgage interest                           52,618        131,466
  Other interest paid on business
    indebtedness                             125,812        260,392
  Office expenses                            265,379        359,046
  Pension and profit-sharing plans            22,596         19,173
  Rent on machinery and equipment            134,020        373,167
  Rent on other business property            347,344        466,428
  Repairs                                    164,584        581,007
  Salaries and wages                       1,303,210      2,759,670
  Supplies                                   580,295        990,378
  Taxes paid                                 260,394        475,304
  Travel                                     309,766        278,625
  Utilities                                  405,498        661,385
  Home office business deductions            160,052        251,992
    Depreciation, Form 8829                   16,379         28,421
  Other business deductions                1,921,589      3,187,990

Net income less deficit(1,2)               6,189,402      9,074,006

  Net income(1,2)                          6,676,522     10,132,426
  Deficit(2)                                 487,120      1,058,421

      BUSINESSES WITH NET INCOME

Number of returns(1)                         341,864      1,037,459

Business receipts, total(1)               17,294,549     30,955,542

  Income from sales and
    operations(1)                         17,022,870     30,680,924
  Other business income                      271,680        274,617

Business deductions, total(1,2)           10,618,063     20,823,651

  Cost of sales and operations             3,627,265      7,241,758
    Inventory, beginning of year             140,471        144,269
    Cost of labor                            139,589      1,345,114
    Purchases                              2,105,388      3,131,634
    Materials and supplies                   636,522      1,204,934
    Other costs                              780,120      1,563,214
    Inventory, end of year                   174,825        147,407
  Advertising expenses                       128,041        385,332
  Bad debts from sales or services            10,177         24,757
  Car and truck expenses                     743,200      1,887,611
  Commissions                                194,275        363,361
  Depletion                                       67          5,019
  Depreciation                               424,181      1,234,757
  Employee benefit programs                   42,160         47,112
  Insurance                                  162,245        492,323
  Legal and professional services            134,610        159,082
  Meals and entertainment deducted            84,989        105,757
  Mortgage interest                           44,635         75,990
  Other interest paid on business
    indebtedness                              93,783        169,990
  Office expenses                            230,251        292,318
  Pension and profit-sharing plans            22,204         18,577
  Rent on machinery and equipment            106,997        268,972
  Rent on other business property            288,350        362,183
  Repairs                                    127,544        472,399
  Salaries and wages                       1,194,022      2,406,438
  Supplies                                   445,297        768,057
  Taxes paid                                 225,572        407,697
  Travel                                     249,027        219,006
  Utilities                                  319,011        517,439
  Home office business deductions            142,157        194,002
    Depreciation, Form 8829                   13,964         20,957
  Other business deductions                1,542,951      2,595,597

Net income(1,2)                            6,676,822     10,132,426

Returns with Schedule C-EZ:

  Number of returns                           86,432        281,387
  Business receipts                          372,986      1,310,227
  Business deduction                          36,429        110,914

  Net income                               6,339,966      6,933,112

                                        Administrative and support
                                            and waste management

                                                          Waste
                                       Administrative   management
                                            and            and
                                          support      remediation
Net income status, item                   services       services

                                           (121)          (122)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                       1,235,496         15,741

Business receipts, total(1)               33,481,573      1,024,144

  Income from sales and
    operations(1)                         33,131,839      1,011,621
  Other business income                      329,734         12,524

Business deductions, total(1,2)           24,529,521        885,397

  Cost of sales and operations             8,377,728        248,898
    Inventory, beginning of year             192,794          3,193
    Cost of labor                          1,749,621        125,889
    Purchases                              3,604,671         30,444
    Materials and supplies                 1,253,469         26,482
    Other costs                            1,775,734         66,839
    Inventory, end of year                   198,561          3,948
  Advertising expenses                       482,002          7,516
  Bad debts from sales or services            34,894             48
  Car and truck expenses                   2,229,051         67,786
  Commissions                                479,682          2,219
  Depletion                                    5,875             24
  Depreciation                             1,497,561         72,428
  Employee benefit programs                   50,593          3,415
  Insurance                                  560,289         25,664
  Legal and professional services            231,138          4,160
  Meals and entertainment deducted           123,165          3,842
  Mortgage interest                          129,571          1,895
  Other interest paid on business
    indebtedness                             251,173          9,218
  Office expenses                            348,247         10,799
  Pension and profit-sharing plans            19,170              2
  Rent on machinery and equipment            346,567         26,601
  Rent on other business property            451,837         14,592
  Repairs                                    554,152         26,855
  Salaries and wages                       2,681,822         77,848
  Supplies                                   976,910         13,468
  Taxes paid                                 460,140         15,164
  Travel                                     267,083         11,542
  Utilities                                  630,867         30,518
  Home office business deductions            243,637          8,355
    Depreciation, Form 8829                   28,263            158
  Other business deductions                2,986,204        201,786

Net income less deficit(1,2)               8,935,257        138,747

  Net income(1,2)                          9,942,835        189,591
  Deficit(2)                               1,007,578         50,844

      BUSINESSES WITH NET INCOME

Number of returns(1)                       1,026,529         10,929

Business receipts, total(1)               30,127,436        828,106

  Income from sales and
    operations(1)                         29,865,313        815,612
  Other business income                      262,123         12,494

Business deductions, total(1,2)           20,185,136        638,515

  Cost of sales and operations             7,070,691        171,067
    Inventory, beginning of year             143,011          1,258
    Cost of labor                          1,248,445         96,669
    Purchases                              3,101,821         29,813
    Materials and supplies                 1,192,059         12,875
    Other costs                           1,530,796          32,417
    Inventory, end of year                   145,442          1,965
  Advertising expenses                       380,477          4,856
  Bad debts from sales or services            24,709             48
  Car and truck expenses                   1,835,864         51,747
  Commissions                                363,004            356
  Depletion                                    4,995             24
  Depreciation                             1,179,454         55,303
  Employee benefit programs                   45,286          1,826
  Insurance                                  477,195         15,128
  Legal and professional services            156,117          2,965
  Meals and entertainment deducted           104,050          1,707
  Mortgage interest                           75,364            626
  Other interest paid on business
    indebtedness                             161,744          8,246
  Office expenses                            285,700          6,618
  Pension and profit-sharing plans            16,575              2
  Rent on machinery and equipment            242,689         26,283
  Rent on other business property            347,571         14,592
  Repairs                                    452,339         20,060
  Salaries and wages                       2,341,454         64,984
  Supplies                                   758,959          9,098
  Taxes paid                                 397,263         10,434
  Travel                                     214,168          4,838
  Utilities                                  500,550         16,889
  Home office business deductions            188,686          5,316
    Depreciation, Form 8829                   20,799            158
  Other business deductions                2,450,849        144,748

Net income(1,2)                            9,942,638        189,591

Returns with Schedule C-EZ:

  Number of returns                          277,383       (*)4,004
  Business receipts                        1,283,992      (*)26,235
  Business deduction                         110,162         (*)752

  Net income                               8,769,004     (*)164,108

                                                       Health care
                                                        and social
                                                        assistance

    Met income status, item             Educational       Total
                                          services

                                           (123)          (124)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         292,813      1,506,387

Business receipts, total(1)                3,661,699     80,640,086

  Income from sales and
    operations(1)                          3,586,713     79,669,098
  Other business income                       74,987        970,988

Business deductions, total(1,2)            2,351,870     44,790,465

  Cost of sales and operations               187,053      4,231,100
    Inventory, beginning of year              14,793        208,686
    Cost of labor                              2,567        732,093
    Purchases                                111,425      1,297,665
    Materials and supplies                    46,467        823,559
    Other costs                               42,482      1,388,034
    Inventory, end of year                    30,682        218,936
  Advertising expenses                        60,375        637,283
  Bad debts from sales or services             3,264         61,098
  Car and truck expenses                     230,635      1,636,303
  Commissions                                 24,285        306,468
  Depletion                                      808            513
  Depreciation                               101,722      1,985,606
  Employee benefit programs                    2,904        329,216
  Insurance                                   32,158      1,720,832
  Legal and professional services             34,766        985,989
  Meals and entertainment deducted            28,069        264,804
  Mortgage interest                           10,880        459,276
  Other interest paid on business
    indebtedness                              22,095        409,978
  Office expenses                            101,391      1,497,210
  Pension and profit-sharing plans               297        326,885
  Rent on machinery and equipment             57,573        519,759
  Rent on other business property            225,186      3,126,462
  Repairs                                     42,843        682,043
  Salaries and wages                         208,051      9,887,801
  Supplies                                   135,542      2,833,848
  Taxes paid                                  33,013      1,493,567
  Travel                                     192,924        496,203
  Utilities                                  118,089      1,606,817
  Home office business deductions             57,405        899,437
    Depreciation, Form 8829                    9,698        100,207
  Other business deductions                  411,431      8,268,831

Net income less deficit(1,2)               1,309,829     35,862,524

  Net income(1,2)                          1,531,840     36,732,244
  Deficit(2)                                 222,011        869,720

      BUSINESS WITH NET INCOME

Number of returns(1)                         232,401      1,294,642

Business receipts, total(1)                3,201,748     77,826,543

  Income from sales and
    operations(1)                          3,129,554     76,947,467
  Other business income                       72,194        879,076

Business deductions, total(1,2)            1,669,908     41,093,763

  Cost of sales and operations               137,779      3,951,771
    Inventory, beginning of year              14,793        180,893
    Cost of labor                              2,532        632,676
    Purchases                                 61,351      1,226,011
    Materials and supplies                    35,624        811,570
    Other costs                               35,890      1,285,432
    Inventory, end of year                    12,411        184,810
  Advertising expenses                        44,550        581,555
  Bad debts from sales or services             1,291         35,110
  Car and truck expenses                     150,840      1,389,634
  Commissions                                 23,172        258,797
  Depletion                                      808            508
  Depreciation                                69,754      1,799,115
  Employee benefit programs                    2,904        318,071
  Insurance                                   19,914      1,624,911
  Legal and professional services             23,810        906,977
  Meals and entertainment deducted            19,060        245,387
  Mortgage interest                            1,757        411,599
  Other interest paid on business
    indebtedness                              12,195        370,392
  Office expenses                             83,322      1,404,126
  Pension and profit-sharing plans               297        325,247
  Rent on machinery and equipment             37,258        496,739
  Rent on other business property            171,082      2,936,758
  Repairs                                     35,224        613,880
  Salaries and wages                         117,719      9,521,737
  Supplies                                    85,189      2,650,045
  Taxes paid                                  19,687      1,409,813
  Travel                                     165,732        449,948
  Utilities                                   83,056      1,493,556
  Home office business deductions             43,585        694,773
    Depreciation, Form 8829                    3,149         71,149
  Other business deductions                  294,577      7,080,265

Net income(1,2)                            1,531,840     36,732,244

Returns with Schedule C-EZ:

  Number of returns                           71,289        295,532
  Business receipts                          244,296      1,336,066
  Business deduction                          29,111        123,135

  Net income                               1,316,656     35,519,312

                                             Health care and
                                            social assistance

                                                Ambulatory
                                               health care
                                                services

    Met income status, item                Total        Offices of
                                                        physicians
                                                         (except
                                                          mental
                                                          health
                                                       specialist)

                                           (125)          (126)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         760,492        170,538

Business receipts, total(1)               70,419,975     25,544,323

  Income from sales and
    operations(1)                         69,655,657     25,095,621
  Other business income                      764,318        448,802

Business deductions, total(1,2)           38,217,540     11,471,817

  Cost of sales and operations             3,832,893        487,916
    Inventory, beginning of year             199,851         20,850
    Cost of labor                            645,483         32,516
    Purchases                              1,164,124         90,506
    Materials and supplies                   729,583        101,217
    Other costs                            1,307,316        269,694
    Inventory, end of year                   213,464         26,867
  Advertising expenses                       584,065        103,782
  Bad debts from sales or services            55,295          6,405
  Car and truck expenses                   1,240,186        350,394
  Commissions                                293,476         72,074
  Depletion                                      513             20
  Depreciation                             1,642,170        404,615
  Employee benefit programs                  298,817        110,439
  Insurance                                1,612,210        853,127
  Legal and professional services            912,351        383,129
  Meals and entertainment deducted           220,487         73,347
  Mortgage interest                          311,715         64,866
  Other interest paid on business
    indebtedness                             363,331         85,314
  Office expenses                          1,403,311        440,461
  Pension and profit-sharing plans           318,830        126,919
  Rent on machinery and equipment            476,100        180,348
  Rent on other business property          2,924,270        850,251
  Repairs                                    499,900        139,469
  Salaries and wages                       9,005,557      2,785,119
  Supplies                                 2,212,409        567,913
  Taxes paid                               1,357,895        397,934
  Travel                                     427,777        151,978
  Utilities                                1,363,730        402,479
  Home office business deductions            126,829          9,206
    Depreciation, Form 8829                   14,114          1,089
  Other business deductions                6,675,386      2,412,650

Net income less deficit(1,2)              32,203,110     14,071,661

  Net income(1,2)                         32,829,225     14,258,430
  Deficit(2)                                 626,115        186,769

      BUSINESS WITH NET INCOME

Number of returns(1)                         659,824        148,223

Business receipts, total(1)               68,740,250     24,926,211

  Income from sales and
    operations(1)                         68,054,103     24,541,673
  Other business income                      686,146        384,538

Business deductions, total(1,2)           35,910,488     10,666,936

  Cost of sales and operations             3,622,870        418,978
    Inventory, beginning of year             172,294          7,837
    Cost of labor                            546,794         32,516
    Purchases                              1,126,794         85,653
    Materials and supplies                   722,647        101,032
    Other costs                            1,233,856        202,223
    Inventory, end of year                   179,515         10,284
  Advertising expenses                       539,589         99,937
  Bad debts from sales or services            29,864          4,722
  Car and truck expenses                   1,091,333        322,308
  Commissions                                245,842         68,326
  Depletion                                      508             16
  Depreciation                             1,546,645        385,175
  Employee benefit programs                  291,173        106,195
  Insurance                                1,538,053        810,297
  Legal and professional services            847,375        351,016
  Meals and entertainment deducted           206,548         71,161
  Mortgage interest                          298,937         62,452
  Other interest paid on business
    indebtedness                             331,311         67,118
  Office expenses                          1,323,422        422,693
  Pension and profit-sharing plans           317,202        125,766
  Rent on machinery and equipment            459,832        172,908
  Rent on other business property          2,761,376        815,020
  Repairs                                    472,127        133,713
  Salaries and wages                       8,780,941      2,737,090
  Supplies                                 2,128,288        551,083
  Taxes paid                               1,299,150        389,540
  Travel                                     387,857        135,242
  Utilities                                1,301,658        391,467
  Home office business deductions            124,666          8,864
    Depreciation, Form 8829                   13,504            991
  Other business deductions                5,905,973      2,004,274

Net income(1,2)                           32,829,225     14,258,430

Returns with Schedule C-EZ:

  Number of returns                          103,527         14,204
  Business receipts                          631,713        274,079
  Business deduction                          58,037         11,663

  Net income                              32,255,549     13,996,014

                                            Health care and
                                           social assistance

                                               Ambulatory
                                               health care
                                                services

    Met income status, item              Offices of      Offices
                                        physicians,         of
                                           mental        dentists
                                           health
                                         specialist

                                           (127)          (128)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          21,698         91,998

Business receipts, total(1)                1,625,336     24,141,058

  Income from sales and
    operations(1)                          1,619,425     24,065,590
  Other business income                        5,911         75,468

Business deductions, total(1,2)              620,032     15,086,888

  Cost of sales and operations                12,005      1,765,033
    Inventory, beginning of year              15,606         17,495
    Cost of labor                                 --        413,302
    Purchases                                  2,299        191,529
    Materials and supplies                       895        407,209
    Other costs                                   34        753,942
    Inventory, end of year                     6,828         18,444
  Advertising expenses                         9,234        201,530
  Bad debts from sales or services                 6         39,893
  Car and truck expenses                      39,606        136,677
  Commissions                                 24,940         55,261
  Depletion                                        1            142
  Depreciation                                40,577        728,904
  Employee benefit programs                      643        128,743
  Insurance                                   50,674        401,187
  Legal and professional services             13,000        251,667
  Meals and entertainment deducted             5,045         53,500
  Mortgage interest                              808        148,177
  Other interest paid on business
    indebtedness                               3,493        197,817
  Office expenses                             23,559        454,098
  Pension and profit-sharing plans             4,330        150,132
  Rent on machinery and equipment             14,161        114,707
  Rent on other business property             53,295        872,313
  Repairs                                      9,839        224,396
  Salaries and wages                          93,562      4,559,119
  Supplies                                    17,052      1,156,840
  Taxes paid                                  26,518        598,428
  Travel                                       9,325         72,122
  Utilities                                   29,174        439,936
  Home office business deductions              9,529          9,808
    Depreciation, Form 8829                      274          1,417
  Other business deductions                  129,200      2,325,462

Net income less deficit(1,2)               1,005,304      9,054,170

  Net income(1,2)                          1,018,533      9,100,507
  Deficit(2)                                  13,229         46,338

      BUSINESS WITH NET INCOME

Number of returns(1)                          20,200         86,579

Business receipts, total(1)                1,598,418     23,879,881

  Income from sales and
    operations(1)                          1,592,724     23,810,214
  Other business income                        5,694         69,666

Business deductions, total(1,2)              579,885     14,779,373

  Cost of sales and operations                12,005      1,763,024
    Inventory, beginning of year              15,606         15,243
    Cost of labor                                 --        413,284
    Purchases                                  2,299        190,266
    Materials and supplies                       895        406,989
    Other costs                                   34        753,435
    Inventory, end of year                     6,828         16,192
  Advertising expenses                         9,133        197,745
  Bad debts from sales or services                 6         17,621
  Car and truck expenses                      35,234        131,880
  Commissions                                 24,940         43,652
  Depletion                                        1            142
  Depreciation                                36,842        701,180
  Employee benefit programs                      643        128,424
  Insurance                                   48,575        395,744
  Legal and professional services             10,499        246,811
  Meals and entertainment deducted             4,987         52,971
  Mortgage interest                              733        147,149
  Other interest paid on business
    indebtedness                               2,895        194,751
  Office expenses                             23,472        441,400
  Pension and profit-sharing plans             4,330        150,132
  Rent on machinery and equipment             14,161        113,284
  Rent on other business property             43,710        853,487
  Repairs                                      8,521        216,667
  Salaries and wages                          93,542      4,491,985
  Supplies                                    16,544      1,129,918
  Taxes paid                                  26,420        587,019
  Travel                                       8,724         70,286
  Utilities                                   27,653        431,807
  Home office business deductions              9,529          9,808
    Depreciation, Form 8829                      274          1,417
  Other business deductions                  116,335      2,261,492

Net income(1,2)                            1,018,533      9,100,507

Returns with Schedule C-EZ:

  Number of returns                         (*)2,161       (*)3,774
  Business receipts                        (*)13,104      (*)32,491
  Business deduction                          (*)454         (*)994

  Net income                             (*)1,005,882   (*)9,069,010

                                              Health care and
                                             social assistance

                                                Ambulatory
                                               health care
                                                 services

    Met income status, item              Offices of      Offices
                                           chiro-           of
                                          practors        opto-
                                                         metrists

                                           (129)          (130)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          31,285         12,810

Business receipts, total(1)                3,787,762      2,336,121

  Income from sales and
    operations(1)                          3,781,796      2,318,754
  Other business income                        5,966         17,367

Business deductions, total(1,2)            2,437,074      1,738,258

  Cost of sales and operations               139,220        587,119
    Inventory, beginning of year               2,003         64,931
    Cost of labor                              8,903         23,287
    Purchases                                 27,097        451,161
    Materials and supplies                    11,183         70,658
    Other costs                               93,726         42,898
    Inventory, end of year                     3,691         65,815
  Advertising expenses                       113,746         23,266
  Bad debts from sales or services             5,600          1,646
  Car and truck expenses                      59,047         20,563
  Commissions                                 15,364         18,708
  Depletion                                       --             --
  Depreciation                               108,400         81,148
  Employee benefit programs                    3,685         11,679
  Insurance                                   84,252         21,387
  Legal and professional services             51,361         27,188
  Meals and entertainment deducted            14,176          4,445
  Mortgage interest                           38,742          9,680
  Other interest paid on business
    indebtedness                              28,961         16,282
  Office expenses                            139,258         41,605
  Pension and profit-sharing plans             8,255         10,356
  Rent on machinery and equipment             47,695         15,397
  Rent on other business property            301,625        135,058
  Repairs                                     43,230         13,471
  Salaries and wages                         482,431        335,908
  Supplies                                   129,814         31,784
  Taxes paid                                  73,724         53,804
  Travel                                      24,209          7,794
  Utilities                                  128,817         49,187
  Home office business deductions              9,820          1,530
    Depreciation, Form 8829                    1,267             --
  Other business deductions                  384,635        219,239

Net income less deficit(1,2)               1,350,688        597,864

  Net income(1,2)                          1,445,745        602,693
  Deficit(2)                                  95,056          4,829

      BUSINESS WITH NET INCOME

Number of returns(1)                          26,259         12,503

Business receipts, total(1)                3,710,679      2,274,677

  Income from sales and
    operations(1)                          3,706,077      2,258,654
  Other business income                        4,601         16,023

Business deductions, total(1,2)            2,264,934      1,671,985

  Cost of sales and operations               137,961        573,436
    Inventory, beginning of year               2,003         60,575
    Cost of labor                              8,903         23,287
    Purchases                                 27,097        439,191
    Materials and supplies                    11,183         68,283
    Other costs                               92,467         42,677
    Inventory, end of year                     3,691         60,577
  Advertising expenses                        96,411         22,508
  Bad debts from sales or services             5,600            191
  Car and truck expenses                      58,213         19,815
  Commissions                                  3,651             85
  Depletion                                       --             --
  Depreciation                                    99         79,971
  Employee benefit programs                    3,654         11,256
  Insurance                                   80,613         20,614
  Legal and professional services             49,057         25,439
  Meals and entertainment deducted            13,958          4,410
  Mortgage interest                           35,523          9,680
  Other interest paid on business
    indebtedness                              21,257         15,442
  Office expenses                            127,009         40,561
  Pension and profit-sharing plans             8,255         10,356
  Rent on machinery and equipment             46,481         14,145
  Rent on other business property            268,179        130,201
  Repairs                                     37,616         13,289
  Salaries and wages                         471,934        324,519
  Supplies                                   124,690         31,250
  Taxes paid                                  71,149         52,775
  Travel                                      22,223          7,583
  Utilities                                  118,695         47,457
  Home office business deductions              9,820          1,530
    Depreciation, Form 8829                    1,267             --
  Other business deductions                  352,758        215,456

Net income(1,2)                            1,445,745        602,693

Returns with Schedule C-EZ:

  Number of returns                           (*)965          (*)40
  Business receipts                         (*)3,435          (*)30
  Business deduction                        (*)1,006          (*)15

  Net income                             (*)1,443,315    (*)602,678

                                             Health care and
                                            social assistance

                                                Ambulatory
                                               health care
                                                 services

    Met income status, item              Offices of      Offices
                                           mental          of
                                           health      podiatrists
                                           prac-
                                         titioners
                                         and social
                                         therapists

                                           (131)          (132)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         150,205          6,296

Business receipts, total(1)                6,077,479        850,850

  Income from sales and
    operations(1)                          5,949,396        842,969
  Other business income                      128,084          7,881

Business deductions, total(1,2)            2,947,264        544,429

  Cost of sales and operations               236,741         24,729
    Inventory, beginning of year               1,588         12,192
    Cost of labor                             21,259          3,559
    Purchases                                123,257         22,958
    Materials and supplies                    57,810          2,262
    Other costs                               34,139          3,167
    Inventory, end of year                     1,313         19,410
  Advertising expenses                        51,015         25,201
  Bad debts from sales or services                --          1,088
  Car and truck expenses                     223,374         25,148
  Commissions                                 56,187          8,149
  Depletion                                      350             --
  Depreciation                               126,589         20,424
  Employee benefit programs                   25,165          2,788
  Insurance                                   74,253         49,944
  Legal and professional services            106,095         11,981
  Meals and entertainment deducted            35,312          2,890
  Mortgage interest                           12,988          3,967
  Other interest paid on business
    indebtedness                              11,706          5,535
  Office expenses                            146,757         39,388
  Pension and profit-sharing plans             2,808          3,168
  Rent on machinery and equipment             47,757         13,546
  Rent on other business property            472,547         71,742
  Repairs                                     18,898          6,087
  Salaries and wages                         303,252         75,578
  Supplies                                   112,860         35,174
  Taxes paid                                  70,818         17,993
  Travel                                      56,503          7,970
  Utilities                                  150,068         25,767
  Home office business deductions             42,168            182
    Depreciation, Form 8829                    6,311             --
  Other business deductions                  554,070         65,970

Net income less deficit(1,2)               3,130,524        306,422

  Net income(1,2)                          3,229,751        307,698
  Deficit(2)                                  99,228          1,276

      BUSINESS WITH NET INCOME

Number of returns(1)                         122,459          4,737

Business receipts, total(1)                5,867,529        838,964

  Income from sales and
    operations(1)                          5,744,308        831,083
  Other business income                      123,221          7,881

Business deductions, total(1,2)            2,638,086        531,266

  Cost of sales and operations               235,102         24,729
    Inventory, beginning of year                   7         12,192
    Cost of labor                             20,679          3,559
    Purchases                                123,180         22,958
    Materials and supplies                    57,198          2,262
    Other costs                               34,049          3,167
    Inventory, end of year                        11         19,410
  Advertising expenses                        43,372         24,969
  Bad debts from sales or services                --          1,088
  Car and truck expenses                     188,911         25,148
  Commissions                                 56,186          8,149
  Depletion                                      350             --
  Depreciation                               113,660         19,333
  Employee benefit programs                   25,105          2,788
  Insurance                                   67,628         48,175
  Legal and professional services             96,736         10,451
  Meals and entertainment deducted            31,386          2,890
  Mortgage interest                           12,988          3,967
  Other interest paid on business
    indebtedness                              11,133          5,535
  Office expenses                            129,768         38,538
  Pension and profit-sharing plans             2,808          3,168
  Rent on machinery and equipment             47,180         11,593
  Rent on other business property            430,604         71,742
  Repairs                                     18,613          6,087
  Salaries and wages                         298,359         75,578
  Supplies                                   100,254         33,578
  Taxes paid                                  65,399         16,994
  Travel                                      50,590          7,970
  Utilities                                  133,627         24,963
  Home office business deductions             42,135             52
    Depreciation, Form 8829                    6,301             --
  Other business deductions                  427,210         63,762

Net income(1,2)                            3,229,751        307,698

Returns with Schedule C-EZ:

  Number of returns                           16,040         (*)149
  Business receipts                           52,840       (*)1,560
  Business deduction                           8,984          (*)18

  Net income                               3,185,895     (*)306,155

                                             Health care and
                                            social assistance

                                                Ambulatory
                                               health care
                                                 services

    Met income status, item              Outpatient      Medical
                                            care           and
                                          centers       diagnostic
                                         and other     laboratories
                                         miscella-
                                           neous
                                           health
                                           prac-
                                         titioners

                                           (133)          (134)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         117,973         19,427

Business receipts, total(1)                2,898,052      1,101,834

  Income from sales and
    operations(1)                          2,838,155      1,098,930
  Other business income                       59,897          2,904

Business deductions, total(1,2)            1,438,483        666,642

  Cost of sales and operations               252,425        175,050
    Inventory, beginning of year              50,079          7,733
    Cost of labor                              5,373         27,881
    Purchases                                178,639         51,242
    Materials and supplies                    15,746         58,787
    Other costs                               52,942         38,901
    Inventory, end of year                    50,355          9,492
  Advertising expenses                        36,426          5,377
  Bad debts from sales or services               560             76
  Car and truck expenses                     166,518         41,351
  Commissions                                 31,015            520
  Depletion                                       --             --
  Depreciation                                61,385         18,569
  Employee benefit programs                    2,089          2,537
  Insurance                                   42,954         13,551
  Legal and professional services             32,079          7,279
  Meals and entertainment deducted            15,442          2,812
  Mortgage interest                            5,689          2,264
  Other interest paid on business
    indebtedness                               6,236          5,403
  Office expenses                             78,825         16,072
  Pension and profit-sharing plans             7,739          3,844
  Rent on machinery and equipment             17,838         13,412
  Rent on other business property             74,633         32,547
  Repairs                                     26,225          4,330
  Salaries and wages                         101,615        107,622
  Supplies                                    85,029         33,507
  Taxes paid                                  33,893         39,989
  Travel                                      71,708          3,992
  Utilities                                   65,238         26,354
  Home office business deductions             23,054          1,524
    Depreciation, Form 8829                    1,640             21
  Other business deductions                  186,254        108,660

Net income less deficit(1,2)               1,459,569        435,191

  Net income(1,2)                          1,511,248        445,066
  Deficit(2)                                  51,679          9,874

      BUSINESS WITH NET INCOME

Number of returns(1)                         106,937         16,105

Business receipts, total(1)                2,851,224      1,069,387

  Income from sales and
    operations(1)                          2,791,386      1,066,483
  Other business income                       59,837          2,904

Business deductions, total(1,2)            1,339,976        624,321

  Cost of sales and operations               236,916        173,772
    Inventory, beginning of year              45,656          7,733
    Cost of labor                              5,373         27,881
    Purchases                                164,302         51,053
    Materials and supplies                    15,631         58,787
    Other costs                               51,914         37,811
    Inventory, end of year                    45,959          9,492
  Advertising expenses                        31,765          5,377
  Bad debts from sales or services               560             76
  Car and truck expenses                     161,366         36,297
  Commissions                                 30,727             69
  Depletion                                       --             --
  Depreciation                                59,313         18,531
  Employee benefit programs                    2,089          2,537
  Insurance                                   40,560         13,503
  Legal and professional services             27,543          6,747
  Meals and entertainment deducted            14,469          2,530
  Mortgage interest                            5,689          2,264
  Other interest paid on business
    indebtedness                               6,212          5,403
  Office expenses                             74,594         15,932
  Pension and profit-sharing plans             7,739          3,844
  Rent on machinery and equipment             16,916         13,412
  Rent on other business property             70,046         32,370
  Repairs                                     25,618          4,321
  Salaries and wages                          98,508        106,866
  Supplies                                    79,045         31,850
  Taxes paid                                  31,064         39,896
  Travel                                      66,318          3,645
  Utilities                                   62,307         26,219
  Home office business deductions             21,396          1,524
    Depreciation, Form 8829                    1,138             21
  Other business deductions                  155,603         77,337

Net income(1,2)                            1,511,248        445,066

Returns with Schedule C-EZ:

  Number of returns                       (**)22,261             --
  Business receipts                       (**)85,497             --
  Business deduction                      (**)13,612             --

  Net income                            (**)1,884,429            --

                                            Health care and
                                           social assistance

                                               Ambulatory
                                              health care
                                                services

    Met income status, item                 Home          Other
                                           health       ambulatory
                                            care          health
                                          services         care
                                                         services
                                                        (including
                                                        ambulance
                                                         service,
                                                       blood, organ
                                                          bank)

                                           (135)          (136)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          93,523         44,741

Business receipts, total(1)                  980,167      1,076,993

  Income from sales and
    operations(1)                            971,095      1,074,026
  Other business income                        9,072          2,967

Business deductions, total(1,2)              610,283        656,371

  Cost of sales and operations                84,216         68,440
    Inventory, beginning of year               2,177          5,197
    Cost of labor                             70,302         39,103
    Purchases                                 10,372         15,065
    Materials and supplies                       399          3,418
    Other costs                                4,557         13,316
    Inventory, end of year                     3,590          7,658
  Advertising expenses                         3,187         11,301
  Bad debts from sales or services                20             --
  Car and truck expenses                     104,076         73,431
  Commissions                                  8,243          3,012
  Depletion                                       --             --
  Depreciation                                25,613         25,945
  Employee benefit programs                      282         10,768
  Insurance                                   11,865          9,017
  Legal and professional services              6,677         21,897
  Meals and entertainment deducted             7,160          6,357
  Mortgage interest                           14,049         10,485
  Other interest paid on business
    indebtedness                                 538          2,045
  Office expenses                              6,448         16,839
  Pension and profit-sharing plans               475            804
  Rent on machinery and equipment                880         10,359
  Rent on other business property              9,769         50,492
  Repairs                                      7,754          6,199
  Salaries and wages                          75,624         85,727
  Supplies                                    14,597         27,840
  Taxes paid                                  30,390         14,404
  Travel                                       4,078         18,097
  Utilities                                   19,661         27,047
  Home office business deductions             11,000          9,007
    Depreciation, Form 8829                      560          1,536
  Other business deductions                  147,357        141,889

Net income less deficit(1,2)                 369,884        421,834

  Net income(1,2)                            437,382        472,173
  Deficit(2)                                  67,498         50,339

      BUSINESS WITH NET INCOME

Number of returns(1)                          77,880         37,943

Business receipts, total(1)                  771,722        951,558

  Income from sales and
    operations(1)                            762,650        948,851
  Other business income                        9,072          2,707

Business deductions, total(1,2)              334,341        479,385

  Cost of sales and operations                11,186         35,761
    Inventory, beginning of year               1,657          3,787
    Cost of labor                                 --         11,313
    Purchases                                  9,970         10,823
    Materials and supplies                       264            123
    Other costs                                2,765         13,316
    Inventory, end of year                     3,469          3,602
  Advertising expenses                         1,646          6,725
  Bad debts from sales or services                --             --
  Car and truck expenses                      58,569         53,592
  Commissions                                  7,319          2,738
  Depletion                                       --             --
  Depreciation                                17,953         15,467
  Employee benefit programs                      108          8,373
  Insurance                                    4,777          7,566
  Legal and professional services              2,907         20,169
  Meals and entertainment deducted             2,034          5,752
  Mortgage interest                           11,437          7,056
  Other interest paid on business
    indebtedness                                 439          1,127
  Office expenses                              2,704          6,751
  Pension and profit-sharing plans                --            804
  Rent on machinery and equipment                242          9,510
  Rent on other business property              8,211         37,806
  Repairs                                      3,351          4,331
  Salaries and wages                          23,712         58,848
  Supplies                                     7,608         22,468
  Taxes paid                                   4,868         14,026
  Travel                                         899         14,377
  Utilities                                   13,240         24,223
  Home office business deductions             11,000          9,007
    Depreciation, Form 8829                      560          1,536
  Other business deductions                  123,805        107,941

Net income(1,2)                              437,382        472,173

Returns with Schedule C-EZ:

  Number of returns                           34,689          9,244
  Business receipts                          148,353         20,323
  Business deduction                          16,324          4,969

  Net income                                 305,353        456,818

                                              Health care and
                                             social assistance

                                         Hospitals     Nursing and
                                                       residential
                                                           care
                                                        facilities

                                           (137)          (138)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                           3,537         48,026

Business receipts, total(1)                   30,647      2,241,176

  Income from sales and
    operations(1)                             30,647      2,229,692
  Other business income                           --         11,484

Business deductions, total(1,2)                9,812      1,851,183

  Cost of sales and operations                    --        202,288
    Inventory, beginning of year                  --          1,180
    Cost of labor                                 --         78,731
    Purchases                                     --         37,063
    Materials and supplies                        --         12,389
    Other costs                                   --         73,740
    Inventory, end of year                        --            812
  Advertising expenses                         (*)13         10,858
  Bad debts from sales or services                --          2,148
  Car and truck expenses                      (*)737         61,820
  Commissions                                     --          4,269
  Depletion                                       --             --
  Depreciation                                  (*)6         82,674
  Employee benefit programs                    (*)61         24,547
  Insurance                                 (*)1,221         46,268
  Legal and professional services             (*)447         22,211
  Meals and entertainment deducted              (*)7          3,341
  Mortgage interest                               --         96,452
  Other interest paid on business
    indebtedness                                (*)2         22,012
  Office expenses                              (*)99         10,881
  Pension and profit-sharing plans                --          5,043
  Rent on machinery and equipment              (*)58          7,254
  Rent on other business property             (*)132         62,232
  Repairs                                     (*)873         49,915
  Salaries and wages                             257        434,667
  Supplies                                     (*)60         98,467
  Taxes paid                                   2,011         74,301
  Travel                                       1,045          4,746
  Utilities                                      123         75,900
  Home office business deductions                 --         38,901
    Depreciation, Form 8829                       --          4,386
  Other business deductions                    2,661        406,435

Net income less deficit(1,2)               (*)20,835        390,013

  Net income(1,2)                          (*)21,666        449,429
  Deficit(2)                                  (*)830         59,416

      BUSINESS WITH NET INCOME

Number of returns(1)                           2,561         34,399

Business receipts, total(1)                   28,696      1,834,158

  Income from sales and
    operations(1)                             28,696      1,826,028
  Other business income                           --          8,130

Business deductions, total(1,2)                7,031      1,384,729

  Cost of sales and operations                    --        169,501
    Inventory, beginning of year                  --            944
    Cost of labor                                 --         78,003
    Purchases                                     --         31,161
    Materials and supplies                        --         12,355
    Other costs                                   --         47,673
    Inventory, end of year                        --            635
  Advertising expenses                         (*)13          5,599
  Bad debts from sales or services                --          2,050
  Car and truck expenses                      (*)737         41,604
  Commissions                                     --          4,269
  Depletion                                       --             --
  Depreciation                                  (*)6         59,298
  Employee benefit programs                    (*)61         21,047
  Insurance                                   (*)322         37,797
  Legal and professional services             (*)447         16,992
  Meals and entertainment deducted              (*)7          2,590
  Mortgage interest                               --         74,549
  Other interest paid on business
    indebtedness                                (*)2         18,647
  Office expenses                              (*)99          7,473
  Pension and profit-sharing plans                --          5,033
  Rent on machinery and equipment              (*)58          6,714
  Rent on other business property             (*)132         51,843
  Repairs                                     (*)873         41,743
  Salaries and wages                             257        334,748
  Supplies                                     (*)60         69,110
  Taxes paid                                     129         57,778
  Travel                                       1,045          3,716
  Utilities                                      123         56,610
  Home office business deductions                 --         11,262
    Depreciation, Form 8829                       --          2,133
  Other business deductions                    2,661        281,202

Net income(1,2)                            (*)21,666        449,429

Returns with Schedule C-EZ:

  Number of returns                           (*)965          9,727
  Business receipts                           -1,005         71,879
  Business deduction                              --          3,552

  Net income                               (*)20,661        381,103

                                              Health care and
                                             social assistance

                                           Social         Child
                                         assistance      day care
                                                         services

                                           (139)          (140)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          75,876        618,457

Business receipts, total(1)                1,201,802      6,746,486

  Income from sales and
    operations(1)                          1,175,512      6,577,589
  Other business income                       26,290        168,897

Business deductions, total(1,2)              589,217      4,122,712

  Cost of sales and operations                33,012        162,907
    Inventory, beginning of year               1,698          5,957
    Cost of labor                                  5          7,874
    Purchases                                 28,229         68,251
    Materials and supplies                     3,776         77,811
    Other costs                                1,707          5,272
    Inventory, end of year                     2,402          2,258
  Advertising expenses                        16,897         25,451
  Bad debts from sales or services                73          3,582
  Car and truck expenses                      98,054        235,507
  Commissions                                  1,297          7,426
  Depletion                                       --             --
  Depreciation                                25,437        235,319
  Employee benefit programs                      983          4,807
  Insurance                                    5,346         55,786
  Legal and professional services             15,732         35,249
  Meals and entertainment deducted             8,230         32,738
  Mortgage interest                              437         50,671
  Other interest paid on business
    indebtedness                               3,156         21,477
  Office expenses                             32,884         50,034
  Pension and profit-sharing plans             2,943             69
  Rent on machinery and equipment             15,238         21,110
  Rent on other business property             36,728        103,100
  Repairs                                      1,480        129,874
  Salaries and wages                          29,727        417,593
  Supplies                                    23,799        499,114
  Taxes paid                                   6,185         53,175
  Travel                                      38,307         24,328
  Utilities                                   25,139        141,926
  Home office business deductions             23,950        709,757
    Depreciation, Form 8829                    2,697         79,010
  Other business deductions                  137,205      1,047,144

Net income less deficit(1,2)                 612,585      2,635,981

  Net income(1,2)                            651,495      2,780,429
  Deficit(2)                                  38,910        144,449

      BUSINESS WITH NET INCOME

Number of returns(1)                          63,110        534,746

Business receipts, total(1)                1,127,345      6,096,094

  Income from sales and
    operations(1)                          1,101,055      5,937,584
  Other business income                       26,290        158,510

Business deductions, total(1,2)              475,850      3,315,665

  Cost of sales and operations                 5,487        153,914
    Inventory, beginning of year               1,698          5,957
    Cost of labor                                  5          7,874
    Purchases                                  4,441         63,615
    Materials and supplies                        39         76,529
    Other costs                                1,707          2,196
    Inventory, end of year                     2,402          2,258
  Advertising expenses                        16,399         19,956
  Bad debts from sales or services                73          3,122
  Car and truck expenses                      76,464        179,496
  Commissions                                  1,265          7,421
  Depletion                                       --             --
  Depreciation                                24,300        168,866
  Employee benefit programs                      983          4,807
  Insurance                                    4,920         43,820
  Legal and professional services             13,946         28,217
  Meals and entertainment deducted             7,560         28,682
  Mortgage interest                              417         37,696
  Other interest paid on business
    indebtedness                               2,808         17,624
  Office expenses                             30,714         42,418
  Pension and profit-sharing plans             2,943             69
  Rent on machinery and equipment             12,181         17,955
  Rent on other business property             34,844         88,563
  Repairs                                      1,328         97,809
  Salaries and wages                          29,690        376,101
  Supplies                                    22,503        430,084
  Taxes paid                                   5,182         47,574
  Travel                                      35,640         21,690
  Utilities                                   20,299        114,867
  Home office business deductions             13,501        545,344
    Depreciation, Form 8829                    1,651         53,861
  Other business deductions                  105,426        785,004

Net income(1,2)                              651,495      2,780,429

Returns with Schedule C-EZ:

  Number of returns                           20,034        161,278
  Business receipts                           61,426        570,044
  Business deduction                           6,977         54,568

  Net income                                 597,046      2,264,954

                                             Arts, entertainment,
                                               and recreation

                                           Total        Performing
                                                          arts,
                                                        spectator
                                                       sports, and
                                                         related
                                                        industries

                                           (141)          (142)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         986,769        820,312

Business receipts, total(1)               19,694,332     14,962,564

  Income from sales and
    operations(1)                         19,087,275     14,416,558
  Other business income                      607,057        546,006

Business deductions, total(1,2)           14,598,493     10,256,652

  Cost of sales and operations             2,489,914      1,355,661
    Inventory, beginning of year             318,107        190,907
    Cost of labor                            241,032        165,600
    Purchases                              1,706,896        764,843
    Materials and supplies                   305,925        249,143
    Other costs                              361,629        286,599
    Inventory, end of year                   443,675        301,431
  Advertising expenses                       277,635        186,800
  Bad debts from sales or services             9,227          6,890
  Car and truck expenses                   1,035,589        851,509
  Commissions                                495,808        409,159
  Depletion                                    3,560          3,259
  Depreciation                             1,157,335        799,659
  Employee benefit programs                   15,918          5,993
  Insurance                                  196,758        104,266
  Legal and professional services            312,313        274,473
  Meals and entertainment deducted           199,594        178,271
  Mortgage interest                          120,339         37,186
  Other interest paid on business
    indebtedness                             105,882         54,622
  Office expenses                            298,928        248,402
  Pension and profit-sharing plans             2,489          2,325
  Rent on machinery and equipment            214,780        155,306
  Rent on other business property            630,849        414,360
  Repairs                                    272,697        144,121
  Salaries and wages                         669,949        295,807
  Supplies                                   684,281        519,579
  Taxes paid                                 226,601         87,456
  Travel                                     687,665        629,268
  Utilities                                  458,458        311,630
  Home office business deductions            235,210        213,390
    Depreciation, Form 8829                   32,985         30,666
  Other business deductions                3,693,899      2,876,685

Net income less deficit(1,2)               5,098,400      4,707,279

  Net income(1,2)                          7,178,207      6,409,784
  Deficit(2)                               2,079,807      1,702,505

      BUSINESS WITH NET INCOME

Number of returns(1)                         601,100        489,377

Business receipts, total(1)               16,008,714     12,522,472

  Income from sales and
    operations(1)                         15,471,905     12,016,973
  Other business income                      536,809        505,499

Business deductions, total(1,2)            8,831,126      6,113,305

  Cost of sales and operations             1,827,813        958,941
    Inventory, beginning of year             166,522        107,915
    Cost of labor                            211,104        151,819
    Purchases                              1,288,139        561,957
    Materials and supplies                   245,194        217,503
    Other costs                              210,912        156,838
    Inventory, end of year                   294,058        237,092
  Advertising expenses                       154,624        109,844
  Bad debts from sales or services             4,799          2,662
  Car and truck expenses                     670,691        544,923
  Commissions                                433,863        357,003
  Depletion                                    3,106          3,032
  Depreciation                               585,596        365,282
  Employee benefit programs                    8,401          5,546
  Insurance                                  107,139         54,459
  Legal and professional services            218,321        199,230
  Meals and entertainment deducted           123,405        110,028
  Mortgage interest                           82,031         25,970
  Other interest paid on business
    indebtedness                              56,341         33,202
  Office expenses                            181,725        160,859
  Pension and profit-sharing plans             1,157          1,157
  Rent on machinery and equipment            146,582        105,116
  Rent on other business property            289,631        174,787
  Repairs                                    137,576         59,590
  Salaries and wages                         442,214        209,697
  Supplies                                   375,815        283,287
  Taxes paid                                 159,315         67,856
  Travel                                     394,264        365,227
  Utilities                                  284,678        190,225
  Home office business deductions            194,854        179,571
    Depreciation, Form 8829                   12,362         10,730
  Other business deductions                1,850,742      1,461,433

Net income(1,2)                            7,178,207      6,409,784

Returns with Schedule C-EZ:

  Number of returns                          166,099        135,939
  Business receipts                          487,756        423,675
  Business deduction                         102,817         90,574

  Net income                               6,793,268      6,076,683

                                            Arts, entertainment,
                                               and recreation

                                          Museums,      Amusement,
                                         historical     gambling,
                                         sites, and        and
                                          similar       recreation
                                        institutions     industries

                                           (143)          (144)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                        (*)1,116        165,341

Business receipts, total(1)                 (*)2,071      4,729,697

  Income from sales and
    operations(1)                           (*)1,140      4,669,577
  Other business income                       (*)931         60,120

Business deductions, total(1,2)             (*)9,532      4,332,309

  Cost of sales and operations              (*)5,740      1,128,514
    Inventory, beginning of year            (*)2,061        125,139
    Cost of labor                                 --         75,432
    Purchases                                     --        942,053
    Materials and supplies                        --         56,782
    Other costs                             (*)5,493         69,538
    Inventory, end of year                  (*)1,814        140,429
  Advertising expenses                        (*)653         90,181
  Bad debts from sales or services                --          2,337
  Car and truck expenses                      (*)718        183,362
  Commissions                                     --         86,649
  Depletion                                       --            300
  Depreciation                                (*)266        357,411
  Employee benefit programs                       --          9,925
  Insurance                                    (*)71         92,420
  Legal and professional services             (*)711         37,129
  Meals and entertainment deducted             (*)27         21,295
  Mortgage interest                               --         83,153
  Other interest paid on business
    indebtedness                               (*)14         51,246
  Office expenses                                 --         50,525
  Pension and profit-sharing plans                --            164
  Rent on machinery and equipment                 --         59,474
  Rent on other business property              (*)49        216,439
  Repairs                                      (*)91        128,485
  Salaries and wages                              32        374,110
  Supplies                                     (*)58        164,645
  Taxes paid                                       5        139,140
  Travel                                         457         57,940
  Utilities                                       61        146,767
  Home office business deductions                 --         21,820
    Depreciation, Form 8829                       --          2,320
  Other business deductions                      580        816,634

Net income less deficit(1,2)               (*)-7,481        398,582

  Net income(1,2)                             (*)234        768,189
  Deficit(2)                                (*)7,695        369,607

      BUSINESS WITH NET INCOME

Number of returns(1)                             966        110,757

Business receipts, total(1)                    1,083      3,485,160

  Income from sales and
    operations(1)                                151      3,454,781
  Other business income                          931         30,379

Business deductions, total(1,2)                  931      2,716,972

  Cost of sales and operations                    --        868,871
    Inventory, beginning of year                  --         58,607
    Cost of labor                                 --         59,294
    Purchases                                     --        726,182
    Materials and supplies                        --         27,691
    Other costs                                   --         54,074
    Inventory, end of year                        --         56,966
  Advertising expenses                            --         44,779
  Bad debts from sales or services                --          2,137
  Car and truck expenses                         718        125,050
  Commissions                                     --         76,861
  Depletion                                       --             74
  Depreciation                                    --        220,313
  Employee benefit programs                       --          2,855
  Insurance                                       --         52,680
  Legal and professional services                 --         19,091
  Meals and entertainment deducted                --         13,377
  Mortgage interest                               --         56,061
  Other interest paid on business
    indebtedness                                  --         23,139
  Office expenses                                 --         20,866
  Pension and profit-sharing plans                --             --
  Rent on machinery and equipment                 --         41,466
  Rent on other business property                 --        114,844
  Repairs                                      (*)68         77,918
  Salaries and wages                              30        232,486
  Supplies                                     (*)20         92,507
  Taxes paid                                      --         91,459
  Travel                                          --         29,037
  Utilities                                       --         94,452
  Home office business deductions                 --         15,283
    Depreciation, Form 8829                       --          1,632
  Other business deductions                       12        389,296

Net income(1,2)                               (*)234        768,189

Returns with Schedule C-EZ:

  Number of returns                               --         30,159
  Business receipts                               --         64,081
  Business deduction                              --         12,243

  Net income                                      --        716,351

                                            Accommodation, food
                                               services, and
                                              drinking places

                                               Accommodation

                                           Total
                                                          Total

                                           (145)          (146)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         302,777         56,380

Business receipts, total(1)               33,288,934      4,699,593

  Income from sales and
    operations(1)                         32,995,927      4,623,928
  Other business income                      293,007         75,664

Business deductions, total(1,2)           31,294,412      4,512,602

  Cost of sales and operations            12,920,795        483,180
    Inventory, beginning of year             522,212         60,636
    Cost of labor                            733,015         49,572
    Purchases                             10,905,355        303,709
    Materials and supplies                   820,670         38,200
    Other costs                              497,630         85,358
    Inventory, end of year                   558,087         54,295
  Advertising expenses                       590,638         96,432
  Bad debts from sales or services            33,434          5,263
  Car and truck expenses                     463,998         60,362
  Commissions                                 49,760         17,176
  Depletion                                    2,243          1,987
  Depreciation                             1,294,458        498,131
  Employee benefit programs                   27,114          5,533
  Insurance                                  533,714        121,310
  Legal and professional services            254,024         53,763
  Meals and entertainment deducted            23,758          9,442
  Mortgage interest                          767,278        501,618
  Other interest paid on business
    indebtedness                             390,930        160,457
  Office expenses                            128,626         42,075
  Pension and profit-sharing plans             5,514            750
  Rent on machinery and equipment            218,500         15,147
  Rent on other business property          1,818,426        127,514
  Repairs                                    677,460        223,041
  Salaries and wages                       4,945,974        522,583
  Supplies                                   744,834        207,797
  Taxes paid                               1,517,570        315,474
  Travel                                      62,390         15,612
  Utilities                                1,752,232        453,320
  Home office business deductions             20,475          3,157
    Depreciation, Form 8829                    2,178            507
  Other business deductions                2,040,711        570,729

Net income less deficit(1,2)               2,017,579        187,562

  Net income(1,2)                          3,152,154        586,997
  Deficit(2)                               1,134,575        399,435

      BUSINESS WITH NET INCOME

Number of returns(1)                         194,745         35,372

Business receipts, total(1)               26,382,605      3,255,076

  Income from sales and
    operations(1)                         26,162,672      3,204,949
  Other business income                      219,933         50,127

Business deductions, total(1,2)           23,231,092      2,668,392

  Cost of sales and operations            10,059,376        305,691
    Inventory, beginning of year             415,283         44,486
    Cost of labor                            535,191         31,771
    Purchases                              8,588,256        199,513
    Materials and supplies                   613,184         22,643
    Other costs                              354,775         50,793
    Inventory, end of year                   447,313         43,514
  Advertising expenses                       458,489         53,154
  Bad debts from sales or services             5,566          2,428
  Car and truck expenses                     336,372         36,957
  Commissions                                 37,070         11,786
  Depletion                                    2,112          1,983
  Depreciation                               837,675        269,647
  Employee benefit programs                   20,514          3,544
  Insurance                                  397,190         72,644
  Legal and professional services            171,804         29,800
  Meals and entertainment deducted            13,455          2,620
  Mortgage interest                          409,418        227,632
  Other interest paid on business
    indebtedness                             233,748         76,997
  Office expenses                             84,141         22,853
  Pension and profit-sharing plans             5,460            696
  Rent on machinery and equipment            158,552         10,920
  Rent on other business property          1,402,753        105,884
  Repairs                                    459,307        137,945
  Salaries and wages                       3,799,159        331,059
  Supplies                                   431,832        115,587
  Taxes paid                               1,139,969        206,438
  Travel                                      44,317          5,998
  Utilities                                1,218,230        292,740
  Home office business deductions             16,006            586
    Depreciation, Form 8829                    1,679             45
  Other business deductions                1,479,021        342,056

Net income(1,2)                            3,152,154        586,997

Returns with Schedule C-EZ:

  Number of returns                           28,329       (*)4,977
  Business receipts                          112,917       (*)5,820
  Business deduction                           9,557         (*)748

  Net income                               3,048,793     (*)581,925

                                           Accommodation, food
                                              services, and
                                             drinking places

                                              Accommodation

                                           Travel      RV (recrea-
                                        accommodation     tional)
                                         (including      vehicle)
                                          hotels,       parks and
                                        motels, and      recrea-
                                          bed and         tional
                                         breakfast        camps
                                           inns)

                                           (147)          (148)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          30,411         14,107

Business receipts, total(1)                3,513,849        628,598

  Income from sales and
    operations(1)                          3,446,220        623,972
  Other business income                       67,629          4,626

Business deductions, total(1,2)            3,313,594        649,900

  Cost of sales and operations               361,351         68,441
    Inventory, beginning of year              50,455          6,195
    Cost of labor                             40,678          2,795
    Purchases                                228,457         42,965
    Materials and supplies                    18,423         11,167
    Other costs                               68,269         11,041
    Inventory, end of year                    44,931          5,722
  Advertising expenses                        69,854         16,747
  Bad debts from sales or services             3,260          1,933
  Car and truck expenses                      37,208          7,232
  Commissions                                 12,373          2,828
  Depletion                                    1,984              4
  Depreciation                               359,471         65,350
  Employee benefit programs                    4,508            443
  Insurance                                   84,380         22,169
  Legal and professional services             40,885          7,707
  Meals and entertainment deducted             2,823          1,183
  Mortgage interest                          347,940         99,013
  Other interest paid on business
    indebtedness                             126,039         26,012
  Office expenses                             26,609          9,784
  Pension and profit-sharing plans               738             --
  Rent on machinery and equipment             12,771            983
  Rent on other business property             73,294         23,117
  Repairs                                    158,547         37,162
  Salaries and wages                         410,384         47,947
  Supplies                                   144,421         34,942
  Taxes paid                                 255,106         31,670
  Travel                                       7,813          4,096
  Utilities                                  352,318         58,073
  Home office business deductions              1,030            100
    Depreciation, Form 8829                       47             49
  Other business deductions                  418,481         82,221

Net income less deficit(1,2)                 200,661        -21,138

  Net income(1,2)                            436,255         80,466
  Deficit(2)                                 235,593        101,604

      BUSINESS WITH NET INCOME

Number of returns(1)                          18,603         10,148

Business receipts, total(1)                2,559,924        282,879

  Income from sales and
    operations(1)                          2,509,918        282,758
  Other business income                       50,006            121

Business deductions, total(1,2)            2,123,983        202,413

  Cost of sales and operations               253,872          4,845
    Inventory, beginning of year              38,514          2,463
    Cost of labor                             30,438             --
    Purchases                                163,438          4,857
    Materials and supplies                    14,625             --
    Other costs                               44,776             --
    Inventory, end of year                    37,919          2,476
  Advertising expenses                        41,702          6,065
  Bad debts from sales or services             2,422             --
  Car and truck expenses                      25,817          2,892
  Commissions                                  8,029          2,828
  Depletion                                    1,980              4
  Depreciation                               205,671         19,307
  Employee benefit programs                    2,842            120
  Insurance                                   55,447          8,694
  Legal and professional services             24,236          1,431
  Meals and entertainment deducted             1,800            534
  Mortgage interest                          191,591          9,841
  Other interest paid on business
    indebtedness                              74,972              2
  Office expenses                             16,181          4,442
  Pension and profit-sharing plans               684             --
  Rent on machinery and equipment              9,288            393
  Rent on other business property             54,290         20,561
  Repairs                                    109,080         12,377
  Salaries and wages                         274,773         18,760
  Supplies                                    99,960          7,450
  Taxes paid                                 174,461         15,924
  Travel                                       4,031          1,108
  Utilities                                  244,426         21,199
  Home office business deductions                586             --
    Depreciation, Form 8829                       45             --
  Other business deductions                  245,835         42,898

Net income(1,2)                              436,255         80,466

Returns with Schedule C-EZ:

  Number of returns                         (*)1,938       (*)3,039
  Business receipts                         (*)2,877       (*)2,943
  Business deduction                            (*)6         (*)742

  Net income                              (*)433,384      (*)78,265

                                           Accommodation, food
                                              services, and
                                             drinking places

                                              Accommodation

                                          Rooming          Food
                                        and boarding     services
                                           houses          and
                                                         drinking
                                                          places

                                           (149)          (150)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          11,862        246,397

Business receipts, total(1)                  557,146     28,589,342

  Income from sales and
    operations(1)                            553,736     28,371,999
  Other business income                        3,409        217,343

Business deductions, total(1,2)              549,108     26,781,810

  Cost of sales and operations                53,388     12,437,615
    Inventory, beginning of year               3,987        461,576
    Cost of labor                              6,099        683,442
    Purchases                                 32,287     10,601,646
    Materials and supplies                     8,610        782,470
    Other costs                                6,048        412,272
    Inventory, end of year                     3,642        503,791
  Advertising expenses                         9,831        494,206
  Bad debts from sales or services                70         28,171
  Car and truck expenses                      15,922        403,636
  Commissions                                  1,975         32,583
  Depletion                                       --            256
  Depreciation                                73,309        796,327
  Employee benefit programs                      583         21,581
  Insurance                                   14,761        412,405
  Legal and professional services              5,171        200,261
  Meals and entertainment deducted             5,436         14,316
  Mortgage interest                           54,666        265,660
  Other interest paid on business
    indebtedness                               8,405        230,473
  Office expenses                              5,681         86,551
  Pension and profit-sharing plans                12          4,764
  Rent on machinery and equipment              1,393        203,353
  Rent on other business property             31,103      1,690,912
  Repairs                                     27,333        454,419
  Salaries and wages                          64,252      4,423,390
  Supplies                                    28,434        537,036
  Taxes paid                                  28,698      1,202,096
  Travel                                       3,702         46,779
  Utilities                                   42,930      1,298,912
  Home office business deductions              2,028         17,318
    Depreciation, Form 8829                      411          1,670
  Other business deductions                   70,027      1,469,983

Net income less deficit(1,2)                   8,038      1,830,017

  Net income(1,2)                             70,276      2,565,157
  Deficit(2)                                  62,238        735,140

      BUSINESS WITH NET INCOME

Number of returns(1)                           6,620        159,373

Business receipts, total(1)                  412,273     23,127,529

  Income from sales and
    operations(1)                            412,273     22,957,723
  Other business income                           --        169,807

Business deductions, total(1,2)              341,997     20,562,700

  Cost of sales and operations                46,974     9.753,685
    Inventory, beginning of year               3,509        370,797
    Cost of labor                              1,332        503,420
    Purchases                                 31,218      8,388,743
    Materials and supplies                     8,018        590,541
    Other costs                                6,017        303,982
    Inventory, end of year                     3,119        403,800
  Advertising expenses                         5,387        405,335
  Bad debts from sales or services                 6          3,138
  Car and truck expenses                       8,248        299,415
  Commissions                                    928         25,284
  Depletion                                       --            129
  Depreciation                                44,669        568,029
  Employee benefit programs                      583         16,969
  Insurance                                    8,504        324,546
  Legal and professional services              4,133        142,004
  Meals and entertainment deducted               287         10,835
  Mortgage interest                           26,199        181,786
  Other interest paid on business
    indebtedness                               2,023        156,751
  Office expenses                              2,230         61,288
  Pension and profit-sharing plans                12          4,764
  Rent on machinery and equipment              1,240        147,632
  Rent on other business property             31,033      1,296,869
  Repairs                                     16,487        321,362
  Salaries and wages                          37,526      3,468,100
  Supplies                                     8,177        316,245
  Taxes paid                                  16,053        933,531
  Travel                                         859         38,320
  Utilities                                   27,115        925,490
  Home office business deductions                 --         15,420
    Depreciation, Form 8829                       --          1,634
  Other business deductions                   53,323      1,136,965

Net income(1,2)                               70,276      2,585,157

Returns with Schedule C-EZ:

  Number of returns                               --         23,352
  Business receipts                               --        107,098
  Business deduction                              --          8,809

  Net income                                      --      2,466,868

                                               Other services

                                              Auto repair and
                                                 maintenance

                                           Total
                                                          Total

                                           (151)          (152)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                       1,857,237        306,369

Business receipts, total(1)               63,369,104     22,351,999

  Income from sales and
    operations(1)                         62,610,060     22,208,182
  Other business income                      759,044        143,817

Business deductions, total(1,2)           49,515,736     19,510,395

  Cost of sales and operations            18,913,764      9,407,992
    Inventory, beginning of year           1,453,404        787,602
    Cost of labor                          1,881,409        873,551
    Purchases                             12,354,642      6,563,946
    Materials and supplies                 3,497,528      1,509,149
    Other costs                            1,327,817        487,278
    Inventory, end of year                 1,601,036        813,536
  Advertising expenses                       874,284        289,190
  Bad debts from sales or services            54,810         20,232
  Car and truck expenses                   2,689,389        664,466
  Commissions                                319,867         54,444
  Depletion                                      412             67
  Depreciation                             2,062,282        737,996
  Employee benefit programs                   82,126         39,851
  Insurance                                  970,584        413,888
  Legal and professional services            394,765        138,378
  Meals and entertainment deducted           157,989         25,185
  Mortgage interest                          450,638        173,188
  Other interest paid on business
    indebtedness                             381,187        170,456
  Office expenses                            601,003        200,906
  Pension and profit-sharing plans            25,455          3,513
  Rent on machinery and equipment            803,949        280,619
  Rent on other business property          3,778,292        945,232
  Repairs                                    801,848        252,050
  Salaries and wages                       5,021,630      2,062,919
  Supplies                                 2,677,054        786,997
  Taxes paid                               1,277,217        570,162
  Travel                                     299,705         36,361
  Utilities                                2,299,824        706,928
  Home office business deductions            297,937         16,081
    Depreciation, Form 8829                   27,148          2,286
  Other business deductions                4,125,343      1,500,219

Net income less deficit(1,2)              13,853,457      2,841,711

  Net income(1,2)                         15,372,613      3,333,241
  Deficit(2)                               1,519,156        491,530

      BUSINESS WITH NET INCOME

Number of returns(1)                       1,511,138        239,014

Business receipts, total(1)               56,911,376     20,103,951

  Income from sales and
    operations(1)                         56,238,242     19,952,683
  Other business income                      673,134        151,268

Business deductions, total(1,2)           41,538,763     16,770,710

  Cost of sales and operations            16,562,224      8,253,414
    Inventory, beginning of year           1,145,152        680,812
    Cost of labor                          1,706,231        744,876
    Purchases                             10,613,799      5,727,903
    Materials and supplies                 3,104,287      1,339,105
    Other costs                            1,215,239        434,600
    Inventory, end of year                 1,222,484        673,883
  Advertising expenses                       720,554        253,690
  Bad debts from sales or services            44,387         18,211
  Car and truck expenses                   2,180,962        587,651
  Commissions                                254,985         50,871
  Depletion                                      330             18
  Depreciation                             1,589,512        597,748
  Employee benefit programs                   78,082         37,879
  Insurance                                  813,848        363,835
  Legal and professional services            330,911        119,205
  Meals and entertainment deducted           127,112         19,162
  Mortgage interest                          348,438        135,200
  Other interest paid on business
    indebtedness                             279,760        132,285
  Office expenses                            464,308        152,264
  Pension and profit-sharing plans            19,608          3,513
  Rent on machinery and equipment            648,642        232,682
  Rent on other business property          3,167,963        807,318
  Repairs                                    609,642        197,218
  Salaries and wages                       4,404,179      1,804,676
  Supplies                                 2,105,482        632,714
  Taxes paid                               1,078,351        490,663
  Travel                                     246,199         29,219
  Utilities                                1,832,355        577,079
  Home office business deductions            213,728         14,213
    Depreciation, Form 8829                   19,555          2,282
  Other business deductions                3,264,518      1,246,928

Net income(1,2)                           15,372,613      3,333,241

Returns with Schedule C-EZ:

  Number of returns                          304,574         26,311
  Business receipts                        1,384,484        193,839
  Business deduction                         154,380         13,075

  Net income                              14,142,510      3,152,478

                                               Other services

                                              Auto repair and
                                                maintenance

                                         Automotive     Automotive
                                         mechanical        body
                                            and           shops
                                         electrical
                                         repair and
                                        maintenance

                                           (153)          (154)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         138,276         80,665

Business receipts, total(1)              101,545,336      5,556,677

  Income from sales and
    operations(1)                         10,436,276      5,549,516
  Other business income                      109,060          7,161

Business deductions, total(1,2)            9,186,456      4,827,995

  Cost of sales and operations             4,559,083      2,293,176
    Inventory, beginning of year             374,070        138,392
    Cost of labor                            315,405        283,199
    Purchases                              3,352,213      1,493,253
    Materials and supplies                   737,887        313,370
    Other costs                              180,042        221,079
    Inventory, end of year                   400,634        156,118
  Advertising expenses                       142,043         58,143
  Bad debts from sales or services             4,773          8,728
  Car and truck expenses                     301,381        156,594
  Commissions                                 18,616         16,481
  Depletion                                       --             --
  Depreciation                               372,186        169,364
  Employee benefit programs                   14,476         17,328
  Insurance                                  194,867         99,163
  Legal and professional services             60,494         32,487
  Meals and entertainment deducted            14,124          6,650
  Mortgage interest                           67,009         39,647
  Other interest paid on business
    indebtedness                              84,346         31,676
  Office expenses                             83,523         60,716
  Pension and profit-sharing plans             1,685            713
  Rent on machinery and equipment             92,837         83,365
  Rent on other business property            450,751        160,306
  Repairs                                    105,959         58,116
  Salaries and wages                         968,407        541,745
  Supplies                                   292,048        242,746
  Taxes paid                                 244,612        174,022
  Travel                                      15,675         11,381
  Utilities                                  302,243        184,852
  Home office business deductions              6,148          5,046
    Depreciation, Form 8829                    1,335            264
  Other business deductions                  782,431        371,586

Net income less deficit(1,2)               1,358,880        728,789

  Net income(1,2)                          1,549,463        859,136
  Deficit(2)                                 190,583        130,348

      BUSINESS WITH NET INCOME

Number of returns(1)                         106,545         63,665

Business receipts, total(1)                8,914,182      4,718,425

  Income from sales and
    operations(1)                          9,790,781      4,711,264
  Other business income                      123,401          7,161

Business deductions, total(1,2)            8,364,719      3,859,289

  Cost of sales and operations             4,236,885      1,857,448
    Inventory, beginning of year             334,283        114,145
    Cost of labor                            295,504        190,793
    Purchases                              3,088,963      1,251,230
    Materials and supplies                   721,661        209,809
    Other costs                              137,952        218,148
    Inventory, end of year                   341,478        126,675
  Advertising expenses                       127,305         45,160
  Bad debts from sales or services             4,227          7,910
  Car and truck expenses                     280,558        129,375
  Commissions                                 16,841         14,683
  Depletion                                       --             --
  Depreciation                               302,821        142,269
  Employee benefit programs                   13,115         16,733
  Insurance                                  176,492         85,171
  Legal and professional services             56,044         26,518
  Meals and entertainment deducted            11,954          4,004
  Mortgage interest                           62,000         34,166
  Other interest paid on business
    indebtedness                              66,973         28,757
  Office expenses                             71,241         43,872
  Pension and profit-sharing plans             1,685            713
  Rent on machinery and equipment             72,252         66,991
  Rent on other business property            407,559        115,707
  Repairs                                     78,564         41,806
  Salaries and wages                         893,648        432,184
  Supplies                                   249,738        198,750
  Taxes paid                                 230,670        137,375
  Travel                                      14,210          7,336
  Utilities                                  257,274        151,998
  Home office business deductions              6,148          3,179
    Depreciation, Form 8829                    1,335            260
  Other business deductions                  719,555        263,219

Net income(1,2)                            1,549,463        859,136

Returns with Schedule C-EZ:

  Number of returns                           13,642       (*)5,761
  Business receipts                          122,802      (*)44,091
  Business deduction                           6,738       (*)3,964

  Net income                               1,433,399     (*)819,009

                                                   Other
                                                  services

                                        Auto repair
                                            and
                                        maintenance

                                         Other auto     Miscella-
                                         repair and       neous
                                        maintenance      repairs
                                         (including
                                        oil change,
                                         lube, and
                                        car washes)

                                           (155)          (156)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                          87,429        342,797

Business receipts, total(1)                8,249,986     12,500,093

  Income from sales and
    operations(1)                          6,222,390     12,479,149
  Other business income                       27,596         20,944

Business deductions, total(1,2)            5,495,944      9,677,794

  Cost of sales and operations             2,555,733      4,818,270
    Inventory, beginning of year             275,140        395,427
    Cost of labor                            274,947        297,081
    Purchases                              1,718,380      3,253,662
    Materials and supplies                   457,892      1,071,138
    Other costs                               86,158        272,549
    Inventory, end of year                   256,784        471,586
  Advertising expenses                        89,004        139,062
  Bad debts from sales or services             6,731          9,599
  Car and truck expenses                     206,491        854,281
  Commissions                                 19,347         36,154
  Depletion                                       67             29
  Depreciation                               196,447        338,368
  Employee benefit programs                    8,047         15,766
  Insurance                                  119,858        203,417
  Legal and professional services             45,397         61,006
  Meals and entertainment deducted             4,411         31,494
  Mortgage interest                           66,533         73,477
  Other interest paid on business
    indebtedness                              54,433         61,578
  Office expenses                             56,667        128,181
  Pension and profit-sharing plans             1,115          4,503
  Rent on machinery and equipment            104,418        103,188
  Rent on other business property            334,174        204,811
  Repairs                                     87,974        127,829
  Salaries and wages                         552,767        596,016
  Supplies                                   252,203        444,357
  Taxes paid                                 151,527        196,590
  Travel                                       9,306         62,135
  Utilities                                  219,833        314,222
  Home office business deductions              4,886        108,331
    Depreciation, Form 8829                      688          8,807
  Other business deductions                  346,201        715,506

Net income less deficit(1,2)                 754,042      2,822,282

  Net income(1,2)                            924,641      3,105,413
  Deficit(2)                                 170,599        283,131

      BUSINESS WITH NET INCOME

Number of returns(1)                          68,805        290,426

Business receipts, total(1)                5,471,344     11,482,216

  Income from sales and
    operations(1)                          5,450,637     11,449,450
  Other business income                       20,707         32,766

Business deductions, total(1,2)            4,546,702      8,376,803

  Cost of sales and operations             2,159,081      4,288,315
    Inventory, beginning of year             232,384        272,839
    Cost of labor                            258,579        279,388
    Purchases                              1,387,711      2,855,270
    Materials and supplies                   407,635        954,462
    Other costs                               78,501        255,093
    Inventory, end of year                   205,729        328,737
  Advertising expenses                        81,225        120,162
  Bad debts from sales or services             6,074          9,365
  Car and truck expenses                     177,718        718,965
  Commissions                                 19,347         34,761
  Depletion                                       18             --
  Depreciation                               152,658        280,147
  Employee benefit programs                    8,031         14,314
  Insurance                                  102,171        180,233
  Legal and professional services             36,643         50,701
  Meals and entertainment deducted             3,204         24,931
  Mortgage interest                           39,033         58,967
  Other interest paid on business
    indebtedness                              36,555         48,692
  Office expenses                             37,152        107,201
  Pension and profit-sharing plans             1,115          3,930
  Rent on machinery and equipment             93,418         95,611
  Rent on other business property            284,052        184,973
  Repairs                                     76,828         96,080
  Salaries and wages                         478,644        539,654
  Supplies                                   184,225        347,368
  Taxes paid                                 122,618        181,393
  Travel                                       7,673         57,255
  Utilities                                  167,807        276,380
  Home office business deductions              4,886        103,104
    Depreciation, Form 8829                      688          8,321
  Other business deductions                  264,153        524,674

Net income(1,2)                              924,641      3,105,413

Returns with Schedule C-EZ:

  Number of returns                         (*)6,908         49,217
  Business receipts                        (*)26,945        207,536
  Business deduction                        (*)2,374         29,628

  Net income                              (*)900,070      2,927,505

                                           Other
                                         services

                                          Personal      Religious,
                                        and laundry    grantmaking,
                                          services     civic, pro-
                                                        fessional,
                                                       and similar
                                                        organiza-
                                                          tions

                                           (157)          (158)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                       1,208,071        212,939

Business receipts, total(1)               28,517,013      2,607,373

  Income from sales and
    operations(1)                         27,922,730      2,459,279
  Other business income                      594,283        148,094

Business deductions, total(1,2)           20,327,547      1,186,948

  Cost of sales and operations             4,687,502        142,205
    Inventory, beginning of year             270,374          3,360
    Cost of labor                            710,777          4,386
    Purchases                              2,537,034        116,711
    Materials and supplies                   917,241          8,541
    Other costs                              567,990         15,708
    Inventory, end of year                   315,914          6,500
  Advertising expenses                       446,032          9,661
  Bad debts from sales or services            24,979             --
  Car and truck expenses                   1,170,641        389,783
  Commissions                                229,270          6,289
  Depletion                                      316             --
  Depreciation                               985,919         56,289
  Employee benefit programs                   26,510             --
  Insurance                                  353,279         13,301
  Legal and professional services            195,382         11,544
  Meals and entertainment deducted           101,309         23,046
  Mortgage interest                          203,972         12,560
  Other interest paid on business
    indebtedness                             149,153          4,120
  Office expenses                            271,916         42,330
  Pension and profit-sharing plans            17,439             --
  Rent on machinery and equipment            420,142         11,589
  Rent on other business property          2,628,250         16,836
  Repairs                                    421,969          9,703
  Salaries and wages                       2,362,694          9,692
  Supplies                                 1,445,700         46,900
  Taxes paid                                 510,466          4,820
  Travel                                     201,209         92,116
  Utilities                                1,278,674         47,314
  Home office business deductions            173,526         20,074
    Depreciation, Form 8829                   16,055          1,636
  Other business deductions                1,909,619        202,971

Net income less deficit(1,2)               8,189,464      1,420,425

  Net income(1,2)                          8,933,959      1,495,125
  Deficit(2)                                 744,495         74,700

      BUSINESS WITH NET INCOME

Number of returns(1)                         981,697        185,737

Business receipts, total(1)               25,325,208      2,500,848

  Income from sales and
    operations(1)                         24,836,109      2,353,159
  Other business income                      489,100        147,688

Business deductions, total(1,2)           16,391,249      1,005,722

  Cost of sales and operations             4,020,494        139,885
    Inventory, beginning of year             191,501          3,359
    Cost of labor                            681,967          4,386
    Purchases                              2,030,625        115,268
    Materials and supplies                   810,721          7,929
    Other costs                              525,545         15,442
    Inventory, end of year                   219,865          6,500
  Advertising expenses                       346,702          9,463
  Bad debts from sales or services            16,811             --
  Car and truck expenses                     874,346        328,565
  Commissions                                169,353          4,336
  Depletion                                      312             --
  Depreciation                               711,617         47,433
  Employee benefit programs                   25,889             --
  Insurance                                  269,780         10,415
  Legal and professional services            161,005          9,705
  Meals and entertainment deducted            83,019         18,730
  Mortgage interest                          154,271          2,829
  Other interest paid on business
    indebtedness                              98,783          4,120
  Office expenses                            204,844         28,237
  Pension and profit-sharing plans            12,165             --
  Rent on machinery and equipment            320,370         11,033
  Rent on other business property          2,175,672         16,798
  Repairs                                    316,343          6,140
  Salaries and wages                       2,059,849          5,511
  Supplies                                 1,125,401         40,006
  Taxes paid                                 406,295          3,582
  Travel                                     159,726         76,466
  Utilities                                  978,896         38,890
  Home office business deductions             96,410         17,320
    Depreciation, Form 8829                    8,952          1,280
  Other business deductions                1,492,917        172,452

Net income(1,2)                            8,933,959      1,495,125

Returns with Schedule C-EZ:

  Number of returns                          229,047         38,537
  Business receipts                          983,108        144,410
  Business deduction                         111,677         13,804

  Net income                               8,062,528      1,364,520

                                        Unclassified
                                         establish-
                                           ments

                                           (159)

      BUSINESSES WITH AND
      WITHOUT NET INCOME

Number of returns(1)                         348,125

Business receipts, total(1)                6,058,434

  Income from sales and
    operations(1)                          5,906,350
  Other business income                      152,085

Business deductions, total(1,2)            3,967,354

  Cost of sales and operations             1,788,844
    Inventory, beginning of year             126,856
    Cost of labor                             87,240
    Purchases                              1,267,654
    Materials and supplies                   221,246
    Other costs                              234,272
    Inventory, end of year                   148,424
  Advertising expenses                        31,197
  Bad debts from sales or services            35,116
  Car and truck expenses                     395,920
  Commissions                                 50,342
  Depletion                                       20
  Depreciation                               153,112
  Employee benefit programs                   12,550
  Insurance                                   63,721
  Legal and professional services             33,540
  Meals and entertainment deducted            38,658
  Mortgage interest                           19,230
  Other interest paid on business
    indebtedness                              31,444
  Office expenses                             45,474
  Pension and profit-sharing plans               501
  Rent on machinery and equipment             55,036
  Rent on other business property             98,980
  Repairs                                     67,237
  Salaries and wages                         160,336
  Supplies                                    94,793
  Taxes paid                                  39,005
  Travel                                      52,614
  Utilities                                   95,905
  Home office business deductions             22,007
    Depreciation, Form 8829                      838
  Other business deductions                  548,779

Net income less deficit(1,2)               2,082,707

  Net income(1,2)                          2,375,986
  Deficit(2)                                 293,279

      BUSINESS WITH NET INCOME

Number of returns(1)                         286,960

Business receipts, total(1)                5,047,215

  Income from sales and
    operations(1)                          4,905,162
  Other business income                      142,053

Business deductions, total(1,2)            2,671,229

  Cost of sales and operations             1,135,907
    Inventory, beginning of year              54,696
    Cost of labor                             85,793
    Purchases                                689,018
    Materials and supplies                   209,431
    Other costs                              167,444
    Inventory, end of year                    70,475
  Advertising expenses                        22,105
  Bad debts from sales or services            17,439
  Car and truck expenses                     305,351
  Commissions                                 32,079
  Depletion                                        7
  Depreciation                               108,347
  Employee benefit programs                    8,433
  Insurance                                   49,539
  Legal and professional services             25,724
  Meals and entertainment deducted            32,273
  Mortgage interest                              498
  Other interest paid on business
    indebtedness                              24,890
  Office expenses                             35,023
  Pension and profit-sharing plans               501
  Rent on machinery and equipment             48,896
  Rent on other business property             69,009
  Repairs                                     53,561
  Salaries and wages                         110,591
  Supplies                                    57,243
  Taxes paid                                  29,482
  Travel                                      35,818
  Utilities                                   73,550
  Home office business deductions             19,515
    Depreciation, Form 8829                      442
  Other business deductions                  343,687

Net income(1,2)                            2,375,986

Returns with Schedule C-EZ:

  Number of returns                           95,391
  Business receipts                          463,950
  Business deduction                          31,765

  Net income                               1,943,801
 

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