Table 2.—Partnerships with net income: total assets, trade or business income and deductions, portfolio income, rental income, and total net income, by selected industrial groups

Statistics of Income Bulletin, Fall, 2004

Table 2.--Partnerships With Net Income: Total Assets, Trade or
Business Income and Deductions, Portfolio Income, Rental Income,
and Total Net Income, by Selected Industrial Groups

[All figures are estimates based on samples--money amounts are in
thousands of dollars]

                                                          Agriculture,
                                                            forestry,
                                                          fishing, and
                                                             hunting
                                             All
                   Item                   industries          Total

                                             (1)               (2)

Number of partnerships                      1,325,008            61,050
  Number of partners                        9,095,839           203,179
Total assets                            6,281,159,977        33,585,081
Income and deductions from a trade
  or business:
  Total income                          1,783,070,005        14,397,107
    Business receipts                   1,654,061,962        10,856,096
    Ordinary income from other
      partnerships and fiduciaries         29,767,379           170,616
    Farm netprofit                          2,874,068         2,795,500
    Net gain, noncapital assets             5,559,116           281,692
    Other income                           90,807,481           293,203
  Total deductions                      1,521,600,417        10,823,625
    Cost of sales and operations (1)      903,074,774         6,602,814
      Inventory, beginning of year        128,495,852           415,630
      Purchases                           528,799,755         4,792,517
      Cost of labor                        36,695,244           337,131
      Additional inventory costs
        (section 263A)                      7,967,842          * 23,304
      Other costs                         289,707,194         1,431,011
      Less: Inventory, end of year         90,526,696           396,778
    Salaries and wages                    164,619,111           893,040
    Guaranteed payments to partners        20,107,011           449,698
    Rent paid                              28,546,264           145,713
    Interest paid                          35,772,139           181,604
    Taxes and licenses                     25,359,411           139,613
    Bad debts                               8,338,932             6,712
    Repairs and maintenance                 7,959,245           154,954
    Depreciation                           40,604,208           300,579
    Depletion                                 295,520                --
    Retirement plans, etc                   5,106,325            24,806
    Employee benefit programs              11,951,927            36,151
    Net loss from other partnerships
      and fiduciaries                       3,244,731            29,789
    Farm net loss                             188,231           146,191
    Net loss, noncapital assets               758,238             1,222
    Other deductions                      265,674,349         1,710,740
  Net income (less deficit) from
    trade or business                     261,469,588         3,573,482
      Net income                          266,387,927         3,702,481
      Defcit                                4,918,339           128,998
Portfolio income (less deficit)
  distributed directly to partners         98,696,236           717,853
    Interest income                        63,647,929           269,759
    Dividend income                        25,031,923            28,780
    Royalty income                          7,472,133            66,923
    Net short-term capital gain
      (less deficit)                       -6,169,618            -4,762
    Net long-term capital gain
      (less defcit)                         6,492,914           354,391
    Other portfolio income
      (less deficit)                        2,220,956           * 2,762
Rental real estate income
  (less deficit)                           76,390,843           442,571
    Net income                             77,925,979           446,173
    Deficit                                 1,535,136           * 3,602
Net income (less deficit) from
  other rental activity                     3,528,370           157,429
    Net income                              3,917,711           157,514
    Defcit                                    389,341              * 85
Total net income (2)                      439,761,741         4,541,707

                                              Agriculture, forestry,
                                              fishing, and hunting

                                               Crop            Animal
                   Item                     production       production

                                                (3)               (4)

Number of partnerships                          35,772           17,853
  Number of partners                           123,998           49,165
Total assets                                16,100,740        7,220,410
Income and deductions from a trade
  or business:
  Total income                               4,327,230        2,421,555
    Business receipts                        1,968,387        1,582,158
    Ordinary income from other
      partnerships and fiduciaries              85,250         * 15,174
    Farm netprofit                           2,120,360          667,368
    Net gain, noncapital assets                 60,900          144,517
    Other income                                92,332           12,338
  Total deductions                           2,218,773        1,769,243
    Cost of sales and operations (1)         1,167,014        1,053,228
      Inventory, beginning of year              74,240           40,810
      Purchases                                591,892          975,838
      Cost of labor                          * 177,697         * 21,727
      Additional inventory costs
        (section 263A)                              --             * 22
      Other costs                              395,397         * 53,583
      Less: Inventory, end of year              72,213           38,752
    Salaries and wages                         194,790           71,235
    Guaranteed payments to partners            188,336          168,591
    Rent paid                                   62,319            8,183
    Interest paid                               54,047           34,461
    Taxes and licenses                          32,112            8,724
    Bad debts                                  * 2,210              866
    Repairs and maintenance                     41,272           15,177
    Depreciation                                69,012           36,742
    Depletion                                       --               --
    Retirement plans, etc                        8,401            * 917
    Employee benefit programs                   11,777          * 4,452
    Net loss from other partnerships
      and fiduciaries                           17,038          * 1,667
    Farm net loss                               47,354           77,425
    Net loss, noncapital assets                  * 613            * 130
    Other deductions                           322,478          287,443
  Net income (less deficit) from
    trade or business                        2,108,458          652,312
      Net income                             2,147,683          711,423
      Defcit                                    39,226           59,111
Portfolio income (less deficit)
  distributed directly to partners             324,411          187,531
    Interest income                            101,637           84,553
    Dividend income                             14,345            6,552
    Royalty income                            * 15,286         * 36,333
    Net short-term capital gain
      (less deficit)                            -5,418              803
    Net long-term capital gain
      (less defcit)                            198,419           56,668
    Other portfolio income
      (less deficit)                             * 141          * 2,621
Rental real estate income
  (less deficit)                               195,683          178,631
    Net income                                 197,538          180,321
    Deficit                                      1,855            1,690
Net income (less deficit) from
  other rental activity                        148,716          * 4,731
    Net income                                 148,800            4,731
    Defcit                                        * 85               --
Total net income (2)                         2,584,266          965,734

                                             Agriculture, forestry,
                                              fishing, and hunting

                                                              Fishing,
                                             Forestry         hunting,
                                               and              and
                   Item                      logging          trapping

                                                (5)               (6)

Number of partnerships                           3,677              743
  Number of partners                            20,565            2,013
Total assets                                 7,787,131          825,102
Income and deductions from a trade
  or business:
  Total income                               2,324,520          910,625
    Business receipts                        2,145,914          854,248
    Ordinary income from other
      partnerships and fiduciaries              50,579          * 4,287
    Farm netprofit                             * 3,145               --
    Net gain, noncapital assets               * 17,610         * 42,895
    Other income                               107,272          * 9,195
  Total deductions                           1,908,229          759,146
    Cost of sales and operations (1)           946,006          428,893
      Inventory, beginning of year              58,260         * 47,449
      Purchases                                563,839        * 171,836
      Cost of labor                           * 26,961         * 55,028
      Additional inventory costs
        (section 263A)                        * 19,577              919
      Other costs                              333,885          183,318
      Less: Inventory, end of year            * 56,516           29,659
    Salaries and wages                         193,858         * 17,706
    Guaranteed payments to partners           * 43,409         * 15,414
    Rent paid                                   18,072          * 9,951
    Interest paid                               18,053           46,344
    Taxes and licenses                          53,225            5,170
    Bad debts                                    * 104               --
    Repairs and maintenance                     44,291           17,969
    Depreciation                                64,621           47,983
    Depletion                                       --               --
    Retirement plans, etc                     * 12,586               --
    Employee benefit programs                 * 14,249              531
    Net loss from other partnerships
      and fiduciaries                          * 9,794            1,290
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --                4
    Other deductions                           489,960          167,891
  Net income (less deficit) from
    trade or business                          416,291          151,479
      Net income                               446,853          151,479
      Defcit                                  * 30,561               --
Portfolio income (less deficit)
  distributed directly to partners             200,415            2,813
    Interest income                             78,115            2,813
    Dividend income                            * 7,841               --
    Royalty income                            * 15,304               --
    Net short-term capital gain
      (less deficit)                            * -148               --
    Net long-term capital gain
      (less defcit)                           * 99,304               --
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                              * 44,547               --
    Net income                                * 44,547               --
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                        * 1,082          * 2,880
    Net income                                 * 1,082          * 2,880
    Defcit                                          --               --
Total net income (2)                           563,179          157,172

                                         Agriculture,
                                          forestry,
                                         fishing, and        Mining
                                           hunting

                                           Support
                   Item                 activities for
                                         agriculture
                                         and forestry         Total

                                             (7)               (8)

Number of partnerships                           3,005           19,884
  Number of partners                             7,438          353,161
Total assets                                 1,651,698      102,675,140
Income and deductions from a trade
  or business:
  Total income                               4,413,177       47,630,433
    Business receipts                        4,305,389       44,106,667
    Ordinary income from other
      partnerships and fiduciaries            * 15,326          682,071
    Farm netprofit                             * 4,626             * 53
    Net gain, noncapital assets               * 15,770        1,093,174
    Other income                                72,067        1,748,467
  Total deductions                           4,168,235       31,988,888
    Cost of sales and operations (1)         3,007,673       19,051,375
      Inventory, beginning of year             194,870          982,294
      Purchases                              2,489,111       10,199,589
      Cost of labor                             55,718        1,054,186
      Additional inventory costs
        (section 263A)                          * 2785          361,018
      Other costs                              464,828        8,139,037
      Less: Inventory, end of year             199,639        1,684,749
    Salaries and wages                         415,450          860,735
    Guaranteed payments to partners             33,948          100,861
    Rent paid                                   47,187          209,602
    Interest paid                               28,698          916,129
    Taxes and licenses                          40,383          995,853
    Bad debts                                    3,532           17,934
    Repairs and maintenance                     36,244          212,704
    Depreciation                                82,221        2,178,439
    Depletion                                       --          219,336
    Retirement plans, etc                        2,902           23,889
    Employee benefit programs                    5,142          139,948
    Net loss from other partnerships
      and fiduciaries                               --           25,805
    Farm net loss                             * 21,412          * 5,011
    Net loss, noncapital assets                  * 475           33,951
    Other deductions                           442,967        6,997,316
  Net income (less deficit) from
    trade or business                          244,942       15,641,545
      Net income                               245,043       15,733,697
      Defcit                                     * 100           92,152
Portfolio income (less deficit)
  distributed directly to partners               2,683        2,017,041
    Interest income                              2,641          413,528
    Dividend income                               * 42           82,622
    Royalty income                                  --        1,392,893
    Net short-term capital gain
      (less deficit)                                --          -11,657
    Net long-term capital gain
      (less defcit)                                 --          130,363
    Other portfolio income
      (less deficit)                                --            9,291
Rental real estate income
  (less deficit)                              * 23,711           35,831
    Net income                                * 23,767           41,870
    Deficit                                         57            6,039
Net income (less deficit) from
  other rental activity                             21           17,250
    Net income                                      21           17,275
    Defcit                                          --             * 25
Total net income (2)                           271,357       17,592,960

                                                    Mining

                                           Oil and gas          Other
                   Item                     extraction         mining

                                                (9)             (10)

Number of partnerships                          17,610            1,538
  Number of partners                           323,820           25,014
Total assets                                88,356,121       12,977,977
Income and deductions from a trade
  or business:
  Total income                              37,869,056        7,616,802
    Business receipts                       35,446,202        6,566,375
    Ordinary income from other
      partnerships and fiduciaries             435,160        * 246,793
    Farm netprofit                                * 53               --
    Net gain, noncapital assets                698,527          383,714
    Other income                             1,289,113          419,920
  Total deductions                          23,945,637        6,112,500
    Cost of sales and operations (1)        13,012,764        4,705,646
      Inventory, beginning of year             459,268          363,106
      Purchases                              8,359,784        1,166,980
      Cost of labor                            221,917          703,406
      Additional inventory costs
        (section 263A)                         347,350         * 8,769
      Other costs                            4,714,002        2,898,582
      Less: Inventory, end of year           1,089,557          435,197
    Salaries and wages                         517,324          118,770
    Guaranteed payments to partners             84,636         * 15,339
    Rent paid                                  129,534           37,873
    Interest paid                              724,643          187,642
    Taxes and licenses                         799,411          176,815
    Bad debts                                   10,198            5,969
    Repairs and maintenance                    179,026           17,153
    Depreciation                             1,999,471          120,823
    Depletion                                   13,723          204,248
    Retirement plans, etc                        9,928           12,544
    Employee benefit programs                   45,344           67,230
    Net loss from other partnerships
      and fiduciaries                           24,554          * 1,250
    Farm net loss                              * 2,748          * 2,263
    Net loss, noncapital assets               * 33,063              888
    Other deductions                         6,359,269          438,046
  Net income (less deficit) from
    trade or business                       13,923,419        1,504,302
      Net income                            13,999,531        1,518,050
      Defcit                                    76,111         * 13,748
Portfolio income (less deficit)
  distributed directly to partners           1,884,468          119,364
    Interest income                            374,325           38,684
    Dividend income                             79,953          * 2,230
    Royalty income                           1,339,682           46,223
    Net short-term capital gain
      (less deficit)                               -69         * -5,525
    Net long-term capital gain
      (less defcit)                             81,875         * 37,164
    Other portfolio income
      (less deficit)                             8,701              589
Rental real estate income
  (less deficit)                                17,441           18,390
    Net income                                  21,614         * 20,256
    Deficit                                      4,173            1,866
Net income (less deficit) from
  other rental activity                          8,934          * 2,837
    Net income                                   8,959          * 2,837
    Defcit                                                           --
Total net income (2)                        15,752,456        1,613,255

                                            Mining

                                            Support
                                           activities
                   Item                    for mining        Utilities

                                              (11)             (12)

Number of partnerships                             737            1,497
  Number of partners                             4,327           23,380
Total assets                                 1,341,042       60,764,773
Income and deductions from a trade
  or business:
  Total income                               2,144,575       38,186,805
    Business receipts                        2,094,090       36,683,098
    Ordinary income from other
      partnerships and fiduciaries                 118          698,979
    Farm netprofit                                  --              146
    Net gain, noncapital assets                 10,933            9,012
    Other income                              * 39,434          795,570
  Total deductions                           1,930,752       33,059,858
    Cost of sales and operations (1)         1,332,964       16,752,672
      Inventory, beginning of year           * 159,920          429,384
      Purchases                              * 672,824        9,326,986
      Cost of labor                          * 128,864          146,136
      Additional inventory costs
        (section 263A)                           4,899            6,116
      Other costs                              526,453        7,153,409
      Less: Inventory, end of year           * 159,995          309,359
    Salaries and wages                         224,640          753,311
    Guaranteed payments to partners              * 886         * 61,714
    Rent paid                                   42,195          394,836
    Interest paid                                3,844        1,425,765
    Taxes and licenses                          19,627          410,004
    Bad debts                                  * 1,767           36,964
    Repairs and maintenance                   * 16,525          259,417
    Depreciation                                58,146        1,512,561
    Depletion                                    1,365         * 45,205
    Retirement plans, etc                      * 1,417           63,211
    Employee benefit programs                 * 27,373          112,551
    Net loss from other partnerships
      and fiduciaries                               --            * 529
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --            2,681
    Other deductions                           200,001       11,228,436
  Net income (less deficit) from
    trade or business                          213,823        5,126,947
      Net income                               216,116        5,144,236
      Defcit                                   * 2,293         * 17,290
Portfolio income (less deficit)
  distributed directly to partners              13,209           90,896
    Interest income                                519          419,376
    Dividend income                              * 439            7,431
    Royalty income                             * 6,988                2
    Net short-term capital gain
      (less deficit)                          * -6,063       * -354,924
    Net long-term capital gain
      (less defcit)                           * 11,325         * 18,941
    Other portfolio income
      (less deficit)                                --             * 70
Rental real estate income
  (less deficit)                                    --              972
    Net income                                      --              973
    Deficit                                         --                1
Net income (less deficit) from
  other rental activity                        * 5,479         * 41,582
    Net income                                 * 5,479         * 41,582
    Defcit                                          --               --
Total net income (2)                           227,249        5,596,380

                                                  Construction

                                                           Construction
                   Item                                         of
                                             Total           buildings

                                              (13)             (14)

Number of partnerships                          78,603           27,688
  Number of partners                           237,342           89,167
Total assets                                86,447,478       47,725,301
Income and deductions from a trade
  or business:
  Total income                             140,880,579       85,434,747
    Business receipts                      137,913,507       84,183,596
    Ordinary income from other
      partnerships and fiduciaries           1,008,130          628,624
    Farm netprofit                             * 2,993               --
    Net gain, noncapital assets                 92,170           33,072
    Other income                             1,863,779          589,455
  Total deductions                         125,968,219       77,517,830
    Cost of sales and operations (1)       104,277,519       64,657,644
      Inventory, beginning of year          21,882,568       12,902,650
      Purchases                             34,755,483       23,218,058
      Cost of labor                          5,859,088        1,714,427
      Additional inventory costs
        (section 263A)                       3,784,112        2,942,044
      Other costs                           58,005,083       36,255,373
      Less: Inventory, end of year          20,425,499       12,609,470
    Salaries and wages                       3,672,260        1,888,374
    Guaranteed payments to partners            924,511          374,789
    Rent paid                                  445,102          176,518
    Interest paid                              944,926          538,633
    Taxes and licenses                         649,283          270,856
    Bad debts                                   51,997            4,373
    Repairs and maintenance                    269,283           79,280
    Depreciation                               780,235          246.460
    Depletion                                    * 776               --
    Retirement plans, etc                       95,733           41,094
    Employee benefit programs                  193,579           96,021
    Net loss from other partnerships
      and fiduciaries                           25,706           13,820
    Farm net loss                              * 2,719               --
    Net loss, noncapital assets                 22,475           21,148
    Other deductions                        13,612,116        9,108,822
  Net income (less deficit) from
    trade or business                       14,912,361        7,916,917
      Net income                            14,986,390        7,943,410
      Defcit                                    74,029           26,492
Portfolio income (less deficit)
  distributed directly to partners           1,098,939          247,571
    Interest income                            478,679          137,660
    Dividend income                             29,718            6,727
    Royalty income                             * 2,330              (3)
    Net short-term capital gain
      (less deficit)                           121,507            9,048
    Net long-term capital gain
      (less defcit)                            465,590           93,946
    Other portfolio income
      (less deficit)                           * 1,114              190
Rental real estate income
  (less deficit)                               317,608          148,024
    Net income                                 337,668          160,054
    Deficit                                     20,060           12,030
Net income (less deficit) from
  other rental activity                         29,343              891
    Net income                                  31,086          * 2,567
    Defcit                                     * 1,742          * 1,676
Total net income (2)                        15,771,154        8,210,410

                                            Heavy and civil engineering
                                                    construction

                                                         Utility system
                   Item                      Total        construction

                                             (15)              (16)

Number of partnerships                          17,833              573
  Number of partners                            74,486            1,316
Total assets                                33,669,345        1,255,038
Income and deductions from a trade
  or business:
  Total income                              34,797,395        1,920,814
    Business receipts                       33,225,007        1,909,068
    Ordinary income from other
      partnerships and fiduciaries             344,021              471
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 51,445          * 1,628
    Other income                             1,176,922            9,647
  Total deductions                          29,927,491        1,706,514
    Cost of sales and operations (1)        26,532,197        1,547,620
      Inventory, beginning of year           8,538,628            * 495
      Purchases                              6,828,174        * 222,281
      Cost of labor                          1,336,388           98,991
      Additional inventory costs
        (section 263A)                         767,798         * 72,318
      Other costs                           16,381,796        1,154,010
      Less: Inventory, end of year           7,499,969            * 476
    Salaries and wages                         511,594           32,688
    Guaranteed payments to partners            120,863          * 5,645
    Rent paid                                   61,716          * 4,452
    Interest paid                              315,122            6,707
    Taxes and licenses                         151,302            9,599
    Bad debts                                   22,001          * 8,625
    Repairs and maintenance                     78,001          * 7,130
    Depreciation                               210,757           32,610
    Depletion                                    * 776               --
    Retirement plans, etc                       17,772               60
    Employee benefit programs                   27,463          * 1,520
    Net loss from other partnerships
      and fiduciaries                           10,074               --
    Farm net loss                              * 2,719          * 1,458
    Net loss, noncapital assets                    661               --
    Other deductions                         1,864,472           48,400
  Net income (less deficit) from
    trade or business                        4,869,904          214,300
      Net income                             4,916,790          214,300
      Defcit                                    46,886               --
Portfolio income (less deficit)
  distributed directly to partners             856,860            6,354
    Interest income                            328,639            5,875
    Dividend income                             20,693            * 159
    Royalty income                             * 2,330               --
    Net short-term capital gain
      (less deficit)                           118,510          * 1,489
    Net long-term capital gain
      (less defcit)                            385,765         * -1,169
    Other portfolio income
      (less deficit)                               924               --
Rental real estate income
  (less deficit)                               169,054               --
    Net income                                 175,794               --
    Deficit                                      6,740               --
Net income (less deficit) from
  other rental activity                         26,763               17
    Net income                                * 26,622               17
    Defcit                                        * 59               --
Total net income (2)                         5,418,307          220,352

                                                Construction

                                         Heavy and civil engineering
                                                construction

                                                           Other heavy
                                                            and civil
                   Item                      Land          engineering
                                         subdivision      construction

                                             (17)             (18)

Number of partnerships                          15,570            1,690
  Number of partners                            69,127            4,043
Total assets                                27,580,282        4,834,025
Income and deductions from a trade
  or business:
  Total income                              20,637,496       12,239,085
    Business receipts                       19,139,316       12,176,622
    Ordinary income from other
      partnerships and fiduciaries             337,322          * 6,228
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 41,981            7,837
    Other income                             1,118,877           48,398
  Total deductions                          16,932,014       11,288,963
    Cost of sales and operations (1)        14,954,120       10,030,457
      Inventory, beginning of year           8,516,498           21,635
      Purchases                              5,553,946        1,051,947
      Cost of labor                             96,283        1,141,114
      Additional inventory costs
        (section 263A)                         643,085         * 52,395
      Other costs                            7,435,009        7,792,776
      Less: Inventory, end of year           7,470,083           29,411
    Salaries and wages                         181,834          297,071
    Guaranteed payments to partners             77,498           37,720
    Rent paid                                   26,252           31,013
    Interest paid                              270,302           38,114
    Taxes and licenses                         101,120           40,584
    Bad debts                                  * 7,432            5,943
    Repairs and maintenance                     44,953           25,917
    Depreciation                                80,350           97,798
    Depletion                                     * 34            * 743
    Retirement plans, etc                        5,335           12,377
    Employee benefit programs                   11,158           14,784
    Net loss from other partnerships
      and fiduciaries                            9,394            * 680
    Farm net loss                              * 1,260               --
    Net loss, noncapital assets                    468            * 193
    Other deductions                         1,160,504          655,568
  Net income (less deficit) from
    trade or business                        3,705,482          950,122
      Net income                             3,737,187          965,302
      Defcit                                    31.705           15,181
Portfolio income (less deficit)
  distributed directly to partners             813,089           37,417
    Interest income                            294,305           28,458
    Dividend income                             14,732            5,802
    Royalty income                             * 2,330               --
    Net short-term capital gain
      (less deficit)                         * 117,098            * -77
    Net long-term capital gain
      (less defcit)                            383,700          * 3,233
    Other portfolio income
      (less deficit)                             * 924               --
Rental real estate income
  (less deficit)                               168,914            * 139
    Net income                                 175,580              214
    Deficit                                      6,665             * 75
Net income (less deficit) from
  other rental activity                        * 1,261           25,485
    Net income                                 * 1,305           25,500
    Defcit                                        * 43               15
Total net income (2)                         4,187,949        1,010,006

                                                 Construction

                                            Special trade contrators

                                                           Foundation,
                                                           structure,
                   Item                      Total        and building
                                                            exterior
                                                           contractors

                                               (19)            (20)

Number of partnerships                          33,083            7,270
  Number of partners                            73,689           17,006
Total assets                                 5,052,832        1,302,895
Income and deductions from a trade
  or business:
  Total income                              20,648,437        5,546,905
    Business receipts                       20,504,904        5,476,043
    Ordinary income from other
      partnerships and fiduciaries            * 35,485           34,381
    Farm netprofit                             * 2,993          * 2,993
    Net gain, noncapital assets                  7,652          * 1,049
    Other income                                97,402           32,438
  Total deductions                          18,522,898        4,876,118
    Cost of sales and operations (1)        13,087,678        3,624,965
      Inventory, beginning of year             441,290          113,395
      Purchases                              4,709,251        1,315,325
      Cost of labor                          2,808,273          758,705
      Additional inventory costs
        (section 263A)                          74,270              * 6
      Other costs                            5,367,914        1,515,831
      Less: Inventory, end of year             316,060           78,296
    Salaries and wages                       1,272,291          340,633
    Guaranteed payments to partners            428,859          116,485
    Rent paid                                  206,868           56,604
    Interest paid                               91,171           16,495
    Taxes and licenses                         227,125           50,972
    Bad debts                                   25,623            5,801
    Repairs and maintenance                    112,003           22,079
    Depreciation                               323,017           71,832
    Depletion                                       --               --
    Retirement plans, etc                       36,866           11,391
    Employee benefit programs                   70,096           19,397
    Net loss from other partnerships
      and fiduciaries                          * 1,812               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 666            * 121
    Other deductions                         2,638,821          539,342
  Net income (less deficit) from
    trade or business                        2,125,539          670,787
      Net income                             2,126,190          670,787
      Defcit                                     * 651               --
Portfolio income (less deficit)
  distributed directly to partners              -5,492            2,477
    Interest income                             12,381            2,532
    Dividend income                              2,298            * 295
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                            -6,051         * -1,633
    Net long-term capital gain
      (less defcit)                            -14,120          * 1,284
    Other portfolio income
      (less deficit)                               --                --
Rental real estate income
  (less deficit)                                 * 531           * -831
    Net income                                 * 1,821            * 458
    Deficit                                    * 1,290          * 1,288
Net income (less deficit) from
  other rental activity                        * 1,689               --
    Net income                                 * 1,697               --
    Defcit                                         * 8               --
Total net income (2)                         2,142,438          672,783

                                                 Construction

                                            Special trade contrators

                                                            Plumbing,
                                                           heating and
                                                              air-
                                            Electrical     conditioning
                   Item                    contractors     contractors

                                               (21)             (22)

Number of partnerships                           3,489            4,723
  Number of partners                             7,630            9,828
Total assets                                   577,716          581,401
Income and deductions from a trade
  or business:
  Total income                               2,045,363        2,835,400
    Business receipts                        2,035,035        2,829,532
    Ordinary income from other
      partnerships and fiduciaries                  48               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                   * 18            * 692
    Other income                                10,261            5,176
  Total deductions                           1,834,937        2,637,754
    Cost of sales and operations (1)         1,344,784        1,947,471
      Inventory, beginning of year            * 19,940           50,662
      Purchases                                425,674          869,321
      Cost of labor                            291,743          397,443
      Additional inventory costs
        (section 263A)                        * 29,036         * 26,140
      Other costs                              583,736          648,366
      Less: Inventory, end of year             * 5,346           44,460
    Salaries and wages                         132,443          181,231
    Guaranteed payments to partners             38,421           29,221
    Rent paid                                   18,196           23,320
    Interest paid                                5,916           13,964
    Taxes and licenses                          22,685           32,367
    Bad debts                                  * 2,965            7,096
    Repairs and maintenance                      7,104            7,745
    Depreciation                                26,608           35,075
    Depletion                                       --               --
    Retirement plans, etc                        7,572            2,294
    Employee benefit programs                    7,760            9,794
    Net loss from other partnerships
      and fiduciaries                            * 106               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --             * 21
    Other deductions                           220,378          348,155
  Net income (less deficit) from
    trade or business                          210,426          197,646
      Net income                               210,616          197,646
      Defcit                                     * 190               --
Portfolio income (less deficit)
  distributed directly to partners              -4,931            1,185
    Interest income                              3,367              953
    Dividend income                              * 678               62
    Royalty income
    Net short-term capital gain
      (less deficit)                            * -632            * 170
    Net long-term capital gain
      (less defcit)                            * -8344              (3)
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                    --               --
    Net income                                      --               --
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                             --               --
    Net income                                      --               --
    Defcit                                          --               --
Total net income (2)                           214,471          198,661

                                                Construction

                                           Special trade contrators

                                                               Other
                                             Building        specialty
                   Item                     finishing          trade
                                           contractors      contractors

                                               (23)             (24)

Number of partnerships                          10,122            7,478
  Number of partners                            23,031           16,194
Total assets                                   889,036        1,701,783
Income and deductions from a trade
  or business:
  Total income                               4,812,165        5,408,605
    Business receipts                        4,781,696        5,382,598
    Ordinary income from other
      partnerships and fiduciaries             * 1,044             * 12
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  * 236          * 5,656
    Other income                                29,189           20,339
  Total deductions                           4,257,622        4,916,467
    Cost of sales and operations (1)         2,831,498        3,338,960
      Inventory, beginning of year             105,438          151,855
      Purchases                              1,217,842          881,090
      Cost of labor                            688,157          672,225
      Additional inventory costs
        (section 263A)                         * 5,413         * 13,674
      Other costs                              863,529        1,756,453
      Less: Inventory, end of year              48,881          139,077
    Salaries and wages                         316,891          301,093
    Guaranteed payments to partners            163,270           81,462
    Rent paid                                   60,417           48,331
    Interest paid                               19,411           35,386
    Taxes and licenses                          55,398           65,703
    Bad debts                                    4,621            5,140
    Repairs and maintenance                     17,207           57,867
    Depreciation                                64,876          124,626
    Depletion
    Retirement plans, etc                        4,230           11,379
    Employee benefit programs                   16,421           16,724
    Net loss from other partnerships
      and fiduciaries                               --          * 1,707
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --            * 524
    Other deductions                           703,381          827,565
  Net income (less deficit) from
    trade or business                          554,543          492,138
      Net income                               554,543          492,599
      Defcit                                        --              461
Portfolio income (less deficit)
  distributed directly to partners              -1,120           -3,103
    Interest income                              2,134            3,394
    Dividend income                              * 197          * 1,066
    Royalty income
    Net short-term capital gain
      (less deficit)                            * -232         * -3,724
    Net long-term capital gain
      (less defcit)                           * -3,220         * -3,839
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                  * 74          * 1,287
    Net income                                    * 74          * 1,289
    Deficit
Net income (less deficit) from
  other rental activity                           * -8          * 1,697
    Net income
    Defcit                                        * -8               --
Total net income (2)                           556,941          499,581

                                                  Manufacturing

                   Item                                       Food
                                             Total        manufacturing

                                              (25)             (26)

Number of partnerships                          18,304            1,751
  Number of partners                            62,186            7,560
Total assets                               233,194,756       19,371,246
Income and deductions from a trade
  or business:
  Total income                             347,844,203       41,679,675
    Business receipts                      340,935,759       40,849,287
    Ordinary income from other
      partnerships and fiduciaries           2,573,472           84,684
    Farm netprofit                               * 638               29
    Net gain, noncapital assets                698,083          250,641
    Other income                             3,636,251          495,034
  Total deductions                         313,726,832       39,500,170
    Cost of sales and operations (1)       251,096,687       32,044,329
      Inventory, beginning of year          63,986,052        2,677,314
      Purchases                            109,232,725       23,604,338
      Cost of labor                         13,049,691        1,780,881
      Additional inventory costs
        (section 263A)                         707,567           67,754
      Other costs                           86,273,688        7,299,678
      Less: Inventory, end of year          22,263,002        3,385,636
    Salaries and wages                      12,040,898        1,333,256
    Guaranteed payments to partners            459,180           46,394
    Rent paid                                1,617,033          240,977
    Interest paid                            2,101,745          249,724
    Taxes and licenses                       5,824,692          211,174
    Bad debts                                  276,478           30,831
    Repairs and maintenance                  1,055,561          185,187
    Depreciation                             4,541,740          519,680
    Depletion                                   29,132            1,278
    Retirement plans, etc                      611,357           52,539
    Employee benefit programs                1,510,689          242,670
    Net loss from other partnerships
      and fiduciaries                          347,780          * 5,218
    Farm net loss                              * 3,267              445
    Net loss, noncapital assets                103,782          * 3,587
    Other deductions                        32,106,812        4,332,880
  Net income (less deficit) from
    trade or business                       34,117,371        2,179,506
      Net income                            34,236,127        2,180,074
      Defcit                                   118,757            * 568
Portfolio income (less deficit)
  distributed directly to partners           3,030,650          180,193
    Interest income                            938,766           28,988
    Dividend income                          1,405,620          137,263
    Royalty income                             422,186            2,620
    Net short-term capital gain
      (less deficit)                              -443              -93
    Net long-term capital gain
      (less defcit)                            264,138           11,415
    Other portfolio income
      (less deficit)                             * 383               --
Rental real estate income
  (less deficit)                                44,798          * 7,018
    Net income                                  45,060          * 7,087
    Deficit                                      * 263               69
Net income (less deficit) from
  other rental activity                        411,837            1,819
    Net income                                 415,701            1,926
    Defcit                                     * 3,864            * 107
Total net income (2)                        37,340,960        2,357,213

                                                 Manufacturing

                                         Beverage and
                                           tobacco        Textile mills
                                           product         and textile
                   Item                 manufacturing     product mills

                                              (27)             (28)

Number of partnerships                             731              473
  Number of partners                             1,836            1,372
Total assets                                13,640,652        1,061,057
Income and deductions from a trade
  or business:
  Total income                              13,700,888        1,511,174
    Business receipts                       13,148,218        1,503,038
    Ordinary income from other
      partnerships and fiduciaries                  --              676
    Farm netprofit                               * 570               --
    Net gain, noncapital assets                * 1,127              808
    Other income                               550,973          * 6,651
  Total deductions                          12,726,605        1,427,109
    Cost of sales and operations (1)         7,574,528        1,143,806
      Inventory, beginning of year             748,978          201,926
      Purchases                              6,977,045          709,209
      Cost of labor                           * 87,164        * 105,280
      Additional inventory costs
        (section 263A)                           2,909          * 2,019
      Other costs                              506,717          304,726
      Less: Inventory, end of year             748,286          179,353
    Salaries and wages                       1,097,006           61,973
    Guaranteed payments to partners            * 2,785          * 7,074
    Rent paid                                  253,286         * 14,123
    Interest paid                              174,813           15,440
    Taxes and licenses                         108,618            8,332
    Bad debts                                   24,673          * 3,840
    Repairs and maintenance                     31,147          * 6,072
    Depreciation                               311,497         * 19,486
    Depletion                                       --               --
    Retirement plans, etc                     * 93,469          * 1,336
    Employee benefit programs                   71,878          * 7,030
    Net loss from other partnerships
      and fiduciaries                          261,999              146
    Farm net loss                              * 2,822               --
    Net loss, noncapital assets                  * 542               --
    Other deductions                         2,717,542          138,450
  Net income (less deficit) from
    trade or business                          974,283           84,065
      Net income                               998,893           85,881
      Defcit                                  * 24,610            1,816
Portfolio income (less deficit)
  distributed directly to partners              74,029           49,176
    Interest income                             43,688            4,907
    Dividend income                           * 13,795           44,217
    Royalty income                               3,008               --
    Net short-term capital gain
      (less deficit)                                --               --
    Net long-term capital gain
      (less defcit)                             13,538               51
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                              * 27,005              333
    Net income                                * 27,176              333
    Deficit                                      * 171               --
Net income (less deficit) from
  other rental activity                        191,601               --
    Net income                                 191,601               --
    Defcit                                          --               --
Total net income (2)                         1,253,380          133,522

                                                Manufacturing

                                                           Leather and
                                                             allied
                   Item                     Apparel          product
                                         manufacturing    manufacturing

                                              (29)             (30)

Number of partnerships                             712            * 112
  Number of partners                             2,228            * 271
Total assets                                 1,950,977        * 691,311
Income and deductions from a trade
  or business:
  Total income                               4,298,855        * 694,754
    Business receipts                        4,053,565        * 691,889
    Ordinary income from other
      partnerships and fiduciaries           * 214,952               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 1,680                4
    Other income                                28,657          * 2,861
  Total deductions                           3,675,397        * 674,589
    Cost of sales and operations (1)         2,871,623        * 585,413
      Inventory, beginning of year             754,754         * 54,319
      Purchases                              2,128,644        * 456,222
      Cost of labor                            397,972         * 32,519
      Additional inventory costs
        (section 263A)                          41,477           13,171
      Other costs                              401,698         * 74,754
      Less: Inventory, end of year             852,922         * 45,571
    Salaries and wages                         196,253         * 17,619
    Guaranteed payments to partners           * 17,994            1,867
    Rent paid                                   30,067          * 1,994
    Interest paid                               43,202         * 14,313
    Taxes and licenses                          21,723          * 2,877
    Bad debts                                    3,836            2,233
    Repairs and maintenance                      4,914            * 442
    Depreciation                                28,132          * 2,749
    Depletion                                       --               --
    Retirement plans, etc                        1,521            1,325
    Employee benefit programs                   22,310            3,180
    Net loss from other partnerships
      and fiduciaries                            1,452               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 1,314               --
    Other deductions                           431,054         * 40,576
  Net income (less deficit) from
    trade or business                          623,458         * 20,165
      Net income                               623,458         * 20,165
      Defcit                                        --               --
Portfolio income (less deficit)
  distributed directly to partners              21,823           21,087
    Interest income                              5,230           21,087
    Dividend income                                (3)               --
    Royalty income                            * 16,621               --
    Net short-term capital gain
      (less deficit)                                --               --
    Net long-term capital gain
      (less defcit)                                -27               --
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                    --               --
    Net income                                      --               --
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                             --               --
    Net income                                      --               --
    Defcit                                          --               --
Total net income (2)                           645,309         * 41,253

                                                 Manufacturing

                                              Wood
                   Item                     product           Paper
                                         manufacturing    manufacturing

                                              (31)             (32)

Number of partnerships                           1,099              172
  Number of partners                             3,050              676
Total assets                                 2,023,305        2,979,148
Income and deductions from a trade
  or business:
  Total income                               4,069,707        3,688,999
    Business receipts                        4,031,873        3,677,094
    Ordinary income from other
      partnerships and fiduciaries               8,224            * 201
    Farm netprofit                                * 38               --
    Net gain, noncapital assets                  3,431            * 321
    Other income                                26,141           11,384
  Total deductions                           3,763,171        3,524,029
    Cost of sales and operations (1)         3,013,033        2,860,128
      Inventory, beginning of year             429,671          247,221
      Purchases                              2,109,447        1,643,621
      Cost of labor                            432,851          302,658
      Additional inventory costs
        (section 263A)                          14,863           55,732
      Other costs                              548,763          820,698
      Less: Inventory, end of year             522,562          290,795
    Salaries and wages                         249,596          163,071
    Guaranteed payments to partners           * 38,323          * 4,463
    Rent paid                                   28,243           24,828
    Interest paid                               43,162           66,483
    Taxes and licenses                          33,490           36,906
    Bad debts                                    4,945            4,269
    Repairs and maintenance                     22,441           20,758
    Depreciation                                46,390           95,164
    Depletion                                       --               --
    Retirement plans, etc                        6,520            4,385
    Employee benefit programs                   13,657           18,376
    Net loss from other partnerships
      and fiduciaries                            * 247               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                     87              115
    Other deductions                           263,037          225,084
  Net income (less deficit) from
    trade or business                          306,536          164,971
      Net income                               306,835          165,183
      Defcit                                     * 299            * 213
Portfolio income (less deficit)
  distributed directly to partners               5,020            2,690
    Interest income                              2,549            2,347
    Dividend income                              * 856             * 34
    Royalty income                                  --              364
    Net short-term capital gain
      (less deficit)                              * 79               -1
    Net long-term capital gain
      (less defcit)                            * 1,536               -5
    Other portfolio income
      (less deficit)                                --            * -50
Rental real estate income
  (less deficit)                                 * 375               --
    Net income                                   * 375               --
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                        * 1,055              707
    Net income                                 * 1,055              707
    Defcit                                          --               --
Total net income (2)                           311,371          168,373

                                                 Manufacturing

                                            Printing       Petroleum
                                          and related       and coal
                   Item                     support         products
                                           activities     manufacturing

                                              (33)             (34)

Number of partnerships                           2,276               89
  Number of partners                             5,734              621
Total assets                                 2,560,525       57,124,146
Income and deductions from a trade
  or business:
  Total income                               3,444,152      109,894,717
    Business receipts                        3,409,888      108,977,659
    Ordinary income from other
      partnerships and fiduciaries                  --        * 188,661
    Farm netprofit                                  --               --
    Net gain, noncapital assets               * 13,751          165,909
    Other income                                20,513          562,487
  Total deductions                           3,118,727      106,653,043
    Cost of sales and operations (1)         1,894,300       92,232,589
      Inventory, beginning of year             180,278       45,316,244
      Purchases                              1,106,729       14,032,904
      Cost of labor                            247,829           76,875
      Additional inventory costs
        (section 263A)                        * 34,640           26,934
      Other costs                              486,597       35,073,086
      Less: Inventory, end of year             161,773        2,293,454
    Salaries and wages                         288,496        1,013,538
    Guaranteed payments to partners             34,678               --
    Rent paid                                   57,158          207,814
    Interest paid                               63,663          253,356
    Taxes and licenses                          32,643        4,501,044
    Bad debts                                    9,634           21,969
    Repairs and maintenance                     14,997          359,249
    Depreciation                                49,495        1,255,594
    Depletion                                       --               79
    Retirement plans, etc                        5,875        * 149,248
    Employee benefit programs                   17,916          141,563
    Net loss from other partnerships
      and fiduciaries                          * 3,151            3,621
    Farm net loss                                   --               --
    Net loss, noncapital assets                    412           65,491
    Other deductions                           646,310        6,447,890
  Net income (less deficit) from
    trade or business                          325,425        3,241,674
      Net income                               348,384        3,275,021
      Defcit                                    22,959         * 33,347
Portfolio income (less deficit)
  distributed directly to partners              49,183        1,235,734
    Interest income                             32,599           68,755
    Dividend income                            * 5,012        1,001,438
    Royalty income                                 717            2,663
    Net short-term capital gain
      (less deficit)                                --              190
    Net long-term capital gain
      (less defcit)                             10,855          162,688
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                  * 13              115
    Net income                                    * 13              115
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                       * 10,487          195,182
    Net income                                * 10,488          195,182
    Defcit                                          --               --
Total net income (2)                           374,253        4,509,826

                                                 Manufacturing

                                                          Plastics and
                                                             rubber
                   Item                    Chemical         products
                                        manufacturing     manufacturing

                                             (35)             (36)

Number of partnerships                             567              669
  Number of partners                             4,764            2,916
Total assets                                53,374,705        5,113,348
Income and deductions from a trade
  or business:
  Total income                              49,974,483        6,309,379
    Business receipts                       47,511,415        6,244,894
    Ordinary income from other
      partnerships and fiduciaries           1,810,356           25,067
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 71,093            * 629
    Other income                               581,618           38,789
  Total deductions                          37,998,105        5,837,984
    Cost of sales and operations (1)        25,070,531        4,626,023
      Inventory, beginning of year           4,817,345          380,287
      Purchases                             15,791,657        3,116,695
      Cost of labor                            913,825          414,003
      Additional inventory costs
        (section 263A)                          60,003           37,996
      Other costs                            7,815,291        1,226,373
      Less: Inventory, end of year           4,327,589          549,331
    Salaries and wages                       2,551,921          353,717
    Guaranteed payments to partners           * 35,004           21,294
    Rent paid                                  269,004           23,390
    Interest paid                              325,569           70,758
    Taxes and licenses                         282,230           27,524
    Bad debts                                   32,317            8,604
    Repairs and maintenance                    128,965           14,893
    Depreciation                               814,974           99,895
    Depletion                                    8,260               --
    Retirement plans, etc                      136,770            6,021
    Employee benefit programs                  298,847          102,034
    Net loss from other partnerships
      and fiduciaries                           60,883               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                 12,214            * 180
    Other deductions                         7,970,616          483,652
  Net income (less deficit) from
    trade or business                       11,976,378          471,395
      Net income                            11,976,378          479,798
      Defcit                                        --            8,403
Portfolio income (less deficit)
  distributed directly to partners             751,763           49,145
    Interest income                            228,860           37,843
    Dividend income                          * 138,591            1,100
    Royalty income                             369,377           10,249
    Net short-term capital gain
      (less deficit)                            -1,201               --
    Net long-term capital gain
      (less defcit)                             15,827              -47
    Other portfolio income
      (less deficit)                             * 308               --
Rental real estate income
  (less deficit)                                   248               52
    Net income                                     248               52
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                         10,901               --
    Net income                                  10,901               --
    Defcit                                          --               --
Total net income (2)                        12,724,663          520,639

                                                  Manufacturing

                                         Nonmetallic
                                           mineral           Primary
                   Item                    products           metal
                                        manufacturing     manufacturing

                                             (37)             (38)

Number of partnerships                             556              163
  Number of partners                             1,550              484
Total assets                                 3,826,623        7,261,566
Income and deductions from a trade
  or business:
  Total income                               4,578,285        7,618,537
    Business receipts                        4,393,793        7,344,652
    Ordinary income from other
      partnerships and fiduciaries           * 129,757            5,710
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  3,889          161,311
    Other income                                50,846          106,864
  Total deductions                           3,932,841        6,801,852
    Cost of sales and operations (1)         3,049,161        5,875,175
      Inventory, beginning of year             322,306          897,335
      Purchases                              1,590,556        3,923,118
      Cost of labor                            446,843          578,180
      Additional inventory costs
        (section 263A)                           4,328            9,700
      Other costs                            1,046,057        1,511,657
      Less: Inventory, end of year             360,929        1,044,815
    Salaries and wages                         231,819          181,912
    Guaranteed payments to partners            * 9,421             * 93
    Rent paid                                   24,095           17,138
    Interest paid                               41,866          135,621
    Taxes and licenses                          32,054           32,446
    Bad debts                                    8,260           16,648
    Repairs and maintenance                     24,369           29,260
    Depreciation                               101,925           93,258
    Depletion                                   19,515               --
    Retirement plans, etc                       10,395            5,400
    Employee benefit programs                   13,545           29,346
    Net loss from other partnerships
      and fiduciaries                          * 4,234              * 6
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 127            * 260
    Other deductions                           362,054          385,287
  Net income (less deficit) from
    trade or business                          645,444          816,685
      Net income                               645,444          821,175
      Defcit                                        --            4,490
Portfolio income (less deficit)
  distributed directly to partners               9,190           17,881
    Interest income                              8,352           18,017
    Dividend income                                319             * 88
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                              * -8               -9
    Net long-term capital gain
      (less defcit)                              * 526             -214
    Other portfolio income
      (less deficit)                                 2               --
Rental real estate income
  (less deficit)                                 * 145              413
    Net income                                     167              413
    Deficit                                       * 21               --
Net income (less deficit) from
  other rental activity                            846            * 531
    Net income                                     882            * 531
    Defcit                                          36               --
Total net income (2)                           655,108          835,734

                                                  Manufacturing

                                          Fabricated
                                            metal
                   Item                    product          Machinery
                                        manufacturing     manufacturing

                                             (39)             (40)

Number of partnerships                           3,342            1,253
  Number of partners                             9,367            3,865
Total assets                                 6,481,961       17,305,410
Income and deductions from a trade
  or business:
  Total income                               9,236,507       17,460,816
    Business receipts                        9,155,660       17,187,816
    Ordinary income from other
      partnerships and fiduciaries               3,993           23,865
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  3,026            8,638
    Other income                                73,828          240,497
  Total deductions                           8,301,377       13,151,760
    Cost of sales and operations (1)         6,530,840        9,671,618
      Inventory, beginning of year             817,379        2,231,449
      Purchases                              4,049,001        6,575,895
      Cost of labor                          1,026,421        1,261,594
      Additional inventory costs
        (section 263A)                          50,095           63,675
      Other costs                            1,427,121        1,729,645
      Less: Inventory, end of year             839,177        2,190,639
    Salaries and wages                         479,803          885,313
    Guaranteed payments to partners             89,933           45,646
    Rent paid                                   61,577           78,126
    Interest paid                               97,293          109,922
    Taxes and licenses                          87,501          160,484
    Bad debts                                   15,590           26,445
    Repairs and maintenance                     42,626           62,575
    Depreciation                               148,716          252,013
    Depletion                                       --               --
    Retirement plans, etc                       26,563           47,150
    Employee benefit programs                   75,956          173,296
    Net loss from other partnerships
      and fiduciaries                          * 1,217               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 417          * 4,804
    Other deductions                           643,345        1,634,369
  Net income (less deficit) from
    trade or business                          935,131        4,309,056
      Net income                               935,167        4,309,056
      Defcit                                      * 37               --
Portfolio income (less deficit)
  distributed directly to partners              24,588          170,401
    Interest income                             18,652          160,208
    Dividend income                               * 72         * 20,580
    Royalty income                               * 131          * 4,707
    Net short-term capital gain
      (less deficit)                              * 66              -98
    Net long-term capital gain
      (less defcit)                              5,668        * -15,086
    Other portfolio income
      (less deficit)                                --               91
Rental real estate income
  (less deficit)                               * 4,963          * 1,188
    Net income                                 * 4,963          * 1,188
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                       * -3,353               43
    Net income                                      --               43
    Defcit                                     * 3,353               --
Total net income (2)                           955,595        4,495,872

                                                Manufacturing

                                                           Electrical
                                           Computer        equipment,
                                        and electrical    appliance and
                                           product          component
                   Item                 manufacturing     manufacturing

                                             (41)             (42)

Number of partnerships                             905              710
  Number of partners                             2,209            5,630
Total assets                                 8,574,801        2,716,442
Income and deductions from a trade
  or business:
  Total income                              24,359,814        4,856,746
    Business receipts                       24,291,388        4,776,200
    Ordinary income from other
      partnerships and fiduciaries               9,383         * 62,134
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 3,512             * 88
    Other income                                55,531           18,325
  Total deductions                          22,236,815        4,349,834
    Cost of sales and operations (1)        19,579,478        3,242,281
      Inventory, beginning of year             758,664          635,022
      Purchases                              2,624,396        2,011,750
      Cost of labor                            430,229          306,179
      Additional inventory costs
        (section 263A)                          48,273           26,142
      Other costs                           16,470,979          961,611
      Less: Inventory, end of year             782,038          698,423
    Salaries and wages                       1,163,269          233,559
    Guaranteed payments to partners            * 9,832         * 11,832
    Rent paid                                  111,787           27,337
    Interest paid                               53,579           60,966
    Taxes and licenses                          57,960           30,115
    Bad debts                                   18,610            6,359
    Repairs and maintenance                     19,583           11,215
    Depreciation                               155,833           60,912
    Depletion                                       --               --
    Retirement plans, etc                        9,348          * 8,827
    Employee benefit programs                  132,578           50,491
    Net loss from other partnerships
      and fiduciaries                               --              712
    Farm net loss                                   --               --
    Net loss, noncapital assets               * 10,199               44
    Other deductions                           914,759          605,186
  Net income (less deficit) from
    trade or business                        2,122,999          506,912
      Net income                             2,122,999          507,825
      Defcit                                        --            * 913
Portfolio income (less deficit)
  distributed directly to partners              60,589           11,868
    Interest income                             13,953           21,334
    Dividend income                              7,105            * 115
    Royalty income                                  --            2,661
    Net short-term capital gain
      (less deficit)                              -136               --
    Net long-term capital gain
      (less defcit)                             39,667        * -12,242
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                 * 196          * 1,935
    Net income                                   * 196          * 1,935
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                            366               --
    Net income                                     366               --
    Defcit                                          --               --
Total net income (2)                         2,144,619          532,957

                                                Manufacturing

                                                            Furniture
                                        Transportation     and related
                                          equipment          product
                   Item                 manufacturing     manufacturing

                                             (43)             (44)

Number of partnerships                             212            1,038
  Number of partners                               802            2,193
Total assets                                13,585,740          855,488
Income and deductions from a trade
  or business:
  Total income                              20,774,181        1,743,300
    Business receipts                       20,567,147        1,740,931
    Ordinary income from other
      partnerships and fiduciaries             * 2,281               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  2,461            * 128
    Other income                               202,292          * 2,241
  Total deductions                          19,092,015        1,603,241
    Cost of sales and operations (1)        17,087,444        1,156,121
      Inventory, beginning of year           1,263,840           71,441
      Purchases                             10,406,079          682,378
      Cost of labor                          1,359,394          194,789
      Additional inventory costs
        (section 263A)                          53,690            7,097
      Other costs                            5,420,450          332,680
      Less: Inventory, end of year           1,416,009          132,264
    Salaries and wages                         732,476           76,776
    Guaranteed payments to partners           * 30,842          * 9,301
    Rent paid                                   44,304           18,579
    Interest paid                               82,749           24,711
    Taxes and licenses                          60,256           10,924
    Bad debts                                    6,857          * 2,421
    Repairs and maintenance                     39,435            3,249
    Depreciation                               126,167           24,729
    Depletion                                       --               --
    Retirement plans, etc                       17,176            * 343
    Employee benefit programs                   32,109            3,638
    Net loss from other partnerships
      and fiduciaries                               --               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 1,419               94
    Other deductions                           830,782          272,356
  Net income (less deficit) from
    trade or business                        1,682,166          140,059
      Net income                             1,697,264          140,059
      Defcit                                  * 15,098               --
Portfolio income (less deficit)
  distributed directly to partners             202,431          * 6,437
    Interest income                            177,160          * 6,437
    Dividend income                           * 23,501                1
    Royalty income                             * 2,408               --
    Net short-term capital gain
      (less deficit)                                22               --
    Net long-term capital gain
      (less defcit)                              * 692               --
    Other portfolio income
      (less deficit)                                32               --
Rental real estate income
  (less deficit)                                   380               --
    Net income                                     380               --
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                        * 1,905              115
    Net income                                 * 1,905              115
    Defcit                                         (3)               --
Total net income (2)                         1,887,552          146,612

                                        Manufacturing       Wholesale
                                                              trade
                                        Miscellaneous
                   Item                 manufacturing          Total

                                             (45)               (46)

Number of partnerships                           1,474           16,838
  Number of partners                             5,059           59,686
Total assets                                12,696,303       50,688,179
Income and deductions from a trade
  or business:
  Total income                              17,949,233      177,617,163
    Business receipts                       17,379,352      175,003,500
    Ordinary income from other
      partnerships and fiduciaries               3,528          319,258
    Farm netprofit                                  --          * 3,734
    Net gain, noncapital assets                  5,636           25,184
    Other income                               560,718        2,265,486
  Total deductions                          15,358,170      168,513,188
    Cost of sales and operations (1)        10,988,265      149,187,048
      Inventory, beginning of year           1,180,280            9,953
      Purchases                              5,693,039          113,793
      Cost of labor                          2,654,204        1,117,798
      Additional inventory costs
        (section 263A)                          87,072          518,730
      Other costs                            2,815,106       34,725,018
      Less: Inventory, end of year           1,441,435       11,279,284
    Salaries and wages                         729,525        5,657,497
    Guaranteed payments to partners             42,404          485,264
    Rent paid                                   83,207          957,665
    Interest paid                              174,558          610,155
    Taxes and licenses                          86,390          639,460
    Bad debts                                   28,139          194,563
    Repairs and maintenance                     34,182          300,154
    Depreciation                               335,131          737,766
    Depletion                                       --               --
    Retirement plans, etc                       27,148          141,769
    Employee benefit programs                   60,267          415,814
    Net loss from other partnerships
      and fiduciaries                          * 4,894           16,669
    Farm net loss                                   --               --
    Net loss, noncapital assets                  2,477            2,884
    Other deductions                         2,761,583        9,166,479
  Net income (less deficit) from
    trade or business                        2,591,063        9,103,975
      Net income                             2,597,068        9,111,450
      Defcit                                   * 6,004            7,474
Portfolio income (less deficit)
  distributed directly to partners              87,422          219,998
    Interest income                             37,799          146,623
    Dividend income                             11,534            2,919
    Royalty income                             * 6,661           25,035
    Net short-term capital gain
      (less deficit)                               745           14,309
    Net long-term capital gain
      (less defcit)                           * 30,683           31,042
    Other portfolio income
      (less deficit)                                --               71
Rental real estate income
  (less deficit)                                   420           14,477
    Net income                                     421           14,993
    Deficit                                          1            * 516
Net income (less deficit) from
  other rental activity                           -367            2,909
    Net income                                     (3)            4,291
    Defcit                                         368            1,382
Total net income (2)                         2,647,110        9,296,009

                                                 Wholesale trade

                                            Merchant         Merchant
                                           whosalers,      wholesalers,
                   Item                     durable         nondurable
                                             goods             goods

                                              (47)             (48)

Number of partnerships                           8,386            5,695
  Number of partners                            22,647           26,055
Total assets                                20,891,841       27,701,869
Income and deductions from a trade
  or business:
  Total income                              48,109,400      121,641,268
    Business receipts                       47,705,148      119,456,218
    Ordinary income from other
      partnerships and fiduciaries             * 5,086          311,128
    Farm netprofit                             * 3,734               --
    Net gain, noncapital assets                  6,745            8,601
    Other income                               388,688        1,865,321
  Total deductions                          44,481,912      116,571,904
    Cost of sales and operations (1)        37,247,406      105,626,587
      Inventory, beginning of year           4,824,826        4,865,510
      Purchases                             34,748,290       73,388,744
      Cost of labor                            750,142          318,125
      Additional inventory costs
        (section 263A)                         191,525          321,895
      Other costs                            2,146,372       31,928,016
      Less: Inventory, end of year           5,471,928        5,496,351
    Salaries and wages                       2,115,803        3,204,711
    Guaranteed payments to partners            202,902          212,597
    Rent paid                                  366,098          538,142
    Interest paid                              219,788          366,001
    Taxes and licenses                         259,571          339,355
    Bad debts                                   83,083           95,468
    Repairs and maintenance                    114,720          174,446
    Depreciation                               284,675          410,667
    Depletion                                       --               --
    Retirement plans, etc                       45,933           85,055
    Employee benefit programs                  144,346          247,841
    Net loss from other partnerships
      and fiduciaries                            2,377           13,199
    Farm net loss                                   --               --
    Net loss, noncapital assets                  1,395              593
    Other deductions                         3,393,814        5,257,243
  Net income (less deficit) from
    trade or business                        3,627,489        5,069,364
      Net income                             3,627,656        5,076,523
      Defcit                                       167          * 7,159
Portfolio income (less deficit)
  distributed directly to partners              78,190          122,692
    Interest income                             69,562           67,978
    Dividend income                                901            2,010
    Royalty income                            * 15,669          * 9,366
    Net short-term capital gain
      (less deficit)                         * -11,050         * 25,386
    Net long-term capital gain
      (less defcit)                              3,108           17,922
    Other portfolio income
      (less deficit)                                --               30
Rental real estate income
  (less deficit)                                10,755            3,670
    Net income                                  10,856            4,085
    Deficit                                        102            * 414
Net income (less deficit) from
  other rental activity                        * 3,234           * -354
    Net income                                 * 3,234          * 1,023
    Defcit                                          --            1,377
Total net income (2)                         3,727,610        5,152,064

                                          Wholesale       Retail trade
                                            trade

                                           Wholesale
                                           electronic
                                          markets and
                                           agents and
                   Item                     brokers            Total

                                              (49)              (50)

Number of partnerships                           2,756           57,536
  Number of partners                            10,984          183,900
Total assets                                 2,094,469       52,206,006
Income and deductions from a trade
  or business:
  Total income                               7,866,495      194,826,279
    Business receipts                        7,842,134      192,348,414
    Ordinary income from other
      partnerships and fiduciaries               3,044          108,025
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  9,839           25,081
    Other income                                11,478        2,344,760
  Total deductions                           7,459,372      188,105,314
    Cost of sales and operations (1)         6,313,056      154,098,847
      Inventory, beginning of year             262,360       15,114,486
      Purchases                              5,656,229      145,031,630
      Cost of labor                             49,531          997,201
      Additional inventory costs
        (section 263A)                           5,310          230,034
      Other costs                              650,630       10,524,338
      Less: Inventory, end of year             311,005       18,062,867
    Salaries and wages                         336,983       11,467,403
    Guaranteed payments to partners             69,766          519,025
    Rent paid                                   53,426        2,888,407
    Interest paid                               24,366          989,280
    Taxes and licenses                          40,534        1,671,293
    Bad debts                                   16,011          295,664
    Repairs and maintenance                     10,988          667,511
    Depreciation                                42,425        1,598,423
    Depletion                                       --            * 312
    Retirement plans, etc                       10,782           87,047
    Employee benefit programs                   23,626          646,232
    Net loss from other partnerships
      and fiduciaries                          * 1,094            6,150
    Farm net loss                                   --            * 118
    Net loss, noncapital assets                  * 896           13,475
    Other deductions                           515,421       13,156,127
  Net income (less deficit) from
    trade or business                          407,123        6,720,965
      Net income                               407,271        6,750,491
      Defcit                                       148           29,526
Portfolio income (less deficit)
  distributed directly to partners              19,117          189,137
    Interest income                              9,083          110,784
    Dividend income                                * 8            6,570
    Royalty income                                  --              * 4
    Net short-term capital gain
      (less deficit)                             * -27           -3,837
    Net long-term capital gain
      (less defcit)                           * 10,013           75,595
    Other portfolio income
      (less deficit)                                40               21
Rental real estate income
  (less deficit)                                  * 52           62,994
    Net income                                    * 52           64,817
    Deficit                                         --          * 1,823
Net income (less deficit) from
  other rental activity                             29           40,074
    Net income                                      34           48,730
    Defcit                                           5          * 8,656
Total net income (2)                           416,335        6,941,412

                                               Retail trade

                                                            Furniture
                                            Motor           and home
                                         vehicle and       furnishing
                   Item                 parts dealers        stores

                                             (51)             (52)

Number of partnerships                           7,648            3,182
  Number of partners                            18,790            7,782
Total assets                                15,787,148        1,417,120
Income and deductions from a trade
  or business:
  Total income                              61,208,658        4,387,658
    Business receipts                       60,083,151        4,304,576
    Ordinary income from other
      partnerships and fiduciaries             * 6,999               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 10,470            * 125
    Other income                             1,108,039           82,957
  Total deductions                          59,801,073        4,051,608
    Cost of sales and operations (1)        51,900,870        2,559,055
      Inventory, beginning of year           6,936,463          446,967
      Purchases                             49,837,587        2,175,459
      Cost of labor                            423,235          106,966
      Additional inventory costs
        (section 263A)                          52,839         * 25,216
      Other costs                            3,530,594          292,203
      Less: Inventory, end of year           8,966,471          487,756
    Salaries and wages                       3,141,864          435,328
    Guaranteed payments to partners            132,313           45,189
    Rent paid                                  542,451          223,331
    Interest paid                              283,246           22,783
    Taxes and licenses                         425,169           68,868
    Bad debts                                   28,224           12,995
    Repairs and maintenance                    108,677           17,052
    Depreciation                               282,539           35,655
    Depletion                                       --               --
    Retirement plans, etc                       16,652            2,159
    Employee benefit programs                  194,733           14,201
    Net loss from other partnerships
      and fiduciaries                              619               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                  6,116            * 465
    Other deductions                         2,737,601          614,528
  Net income (less deficit) from
    trade or business                        1,407,586          336,050
      Net income                             1,423,698          336,346
      Defcit                                    16,113              296
Portfolio income (less deficit)
  distributed directly to partners             109,694            2,627
    Interest income                             41,473            1,892
    Dividend income                                515            * 271
    Royalty income                                 * 3               --
    Net short-term capital gain
      (less deficit)                              * 24               --
    Net long-term capital gain
      (less defcit)                             67,657            * 465
    Other portfolio income
      (less deficit)                                21              --
Rental real estate income
  (less deficit)                                 2,775          * 2,547
    Net income                                   3,517          * 2,547
    Deficit                                      * 742               --
Net income (less deficit) from
  other rental activity                             23               --
    Net income                                      23               --
    Defcit                                          --               --
Total net income (2)                         1,452,396          340,760

                                               Retail trade

                                                            Building
                                                          materials and
                                         Electronics         garden
                                             and          equipment and
                                          appliance         supplies
                   Item                     stores           dealers


                                             (53)             (54)

Number of partnerships                           1,321            3,611
  Number of partners                             3,346            8,932
Total assets                                 3,066,060        2,220,712
Income and deductions from a trade
  or business:
  Total income                              18,669,260        6,543,035
    Business receipts                       18,584,574        6,494,228
    Ordinary income from other
      partnerships and fiduciaries                  --          * 1,559
    Farm netprofit                                  --               --
    Net gain, noncapital assets                     --            1,648
    Other income                                84,686           45,600
  Total deductions                          18,100,941        6,303,336
    Cost of sales and operations (1)        14,489,391        4,828,492
      Inventory, beginning of year           1,428,534          895,743
      Purchases                             14,521,647        4,741,530
      Cost of labor                          * 134,711           58,979
      Additional inventory costs
        (section 263A)                         * 1,727         * 11,016
      Other costs                              180,634           74,359
      Less: Inventory, end of year           1,777,862          953,134
    Salaries and wages                       1,359,791          627,862
    Guaranteed payments to partners           * 15,553           39,384
    Rent paid                                  346,508          114,417
    Interest paid                               68,684           40,502
    Taxes and licenses                         186,557           75,933
    Bad debts                                   29,928           22,715
    Repairs and maintenance                     89,550           38,114
    Depreciation                               218,675           69,286
    Depletion                                       --               --
    Retirement plans, etc                      * 3,262            8,964
    Employee benefit programs                   60,450           27,796
    Net loss from other partnerships
      and fiduciaries                               --            1,618
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 258               27
    Other deductions                         1,232,333          408,228
  Net income (less deficit) from
    trade or business                          568,319          239,699
      Net income                               568,319          239,937
      Defcit                                        --            * 238
Portfolio income (less deficit)
  distributed directly to partners              -1,149            7,736
    Interest income                              * 902            6,455
    Dividend income                               * 91          * 1,443
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                          * -1,687           * -297
    Net long-term capital gain
      (less defcit)                             * -455              135
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                   -50              496
    Net income                                      --              496
    Deficit                                      * 450               --
Net income (less deficit) from
  other rental activity                             --           -7,940
    Net income                                      --               --
    Defcit                                          --            7,940
Total net income (2)                           568,862          240,154

                                                  Retail trade

                                             Food            Health
                                             and               and
                                           beverage         personal
                   Item                     stores         care stores

                                             (55)             (56)

Number of partnerships                           8,519            2,056
  Number of partners                            20,070            4,709
Total assets                                 4,738,618          915,941
Income and deductions from a trade
  or business:
  Total income                              18,219,818        2,971,176
    Business receipts                       18,024,214        2,942,054
    Ordinary income from other
      partnerships and fiduciaries             * 7,441          * 3,354
    Farm netprofit                                  --               --
    Net gain, noncapital assets                    922               --
    Other income                               187,241           25,767
  Total deductions                          17,629,587        2,747,940
    Cost of sales and operations (1)        13,757,876        1,739,031
      Inventory, beginning of year             921,726          192,187
      Purchases                             13,396,450        1,611,141
      Cost of labor                             55,628         * 24,338
      Additional inventory costs
        (section 263A)                          38,433          * 1,037
      Other costs                              305,280          113,199
      Less: Inventory, end of year             993,668          202,869
    Salaries and wages                       1,501,418          419,591
    Guaranteed payments to partners             77,543           41,975
    Rent paid                                  340,824           93,223
    Interest paid                               88,171           14,832
    Taxes and licenses                         228,538           44,211
    Bad debts                                   10,270           16,917
    Repairs and maintenance                    120,741           11,228
    Depreciation                               203,806           31,629
    Depletion                                       --               --
    Retirement plans, etc                       16,036            5,292
    Employee benefit programs                   96,719           14,007
    Net loss from other partnerships
      and fiduciaries                              638            2,314
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 2,665              * 5
    Other deductions                         1,184,342          313,686
  Net income (less deficit) from
    trade or business                          590,232          223,236
      Net income                               590,442          223,236
      Defcit                                     * 211               --
Portfolio income (less deficit)
  distributed directly to partners              11,679              790
    Interest income                              9,422              784
    Dividend income                              1,392              * 6
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                             * 406               --
    Net long-term capital gain
      (less defcit)                              * 459               --
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                 7,668               --
    Net income                                   8,270               --
    Deficit                                      * 602               --
Net income (less deficit) from
  other rental activity                          3,001               --
    Net income                                   3,718               --
    Defcit                                       * 717               --
Total net income (2)                           611,715          224,027

                                                  Retail trade

                                                             Clothing
                                                           and clothing
                                             Gasoline       accessories
                   Item                      stations         stores

                                               (57)             (58)

Number of partnerships                           3,012            4,996
  Number of partners                             8,363           10,932
Total assets                                 4,162,045        2,287,188
Income and deductions from a trade
  or business:
  Total income                              14,468,407        5,747,731
    Business receipts                       14,338,640        5,599,010
    Ordinary income from other
      partnerships and fiduciaries               * 987               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 4,133                3
    Other income                               124,646          148,718
  Total deductions                          14,212,573        5,329,099
    Cost of sales and operations (1)        12,218,955        3,116,617
      Inventory, beginning of year             186,950          842,500
      Purchases                              8,338,426        2,979,062
      Cost of labor                           * 77,607         * 16,359
      Additional inventory costs
        (section 263A)                         * 7,128           10,715
      Other costs                            3,782,275          129,154
      Less: Inventory, end of year             224,759          870,613
    Salaries and wages                         646,857          409,816
    Guaranteed payments to partners             16,421           48,488
    Rent paid                                  176,129          273,575
    Interest paid                              102,274           41,293
    Taxes and licenses                         151,214           85,590
    Bad debts                                    7,442           33,122
    Repairs and maintenance                     70,364           19,075
    Depreciation                               215,049           57,224
    Depletion                                       --               --
    Retirement plans, etc                        3,753            4,963
    Employee benefit programs                   29,950           25,915
    Net loss from other partnerships
      and fiduciaries                            * 365               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 108            1,049
    Other deductions                           573,692        1,212,372
  Net income (less deficit) from
    trade or business                          255,834          418,632
      Net income                               260,679          418,632
      Defcit                                   * 4,845               --
Portfolio income (less deficit)
  distributed directly to partners              10,256            5,079
    Interest income                              4,987            5,078
    Dividend income                                602              * 1
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                              -156               --
    Net long-term capital gain
      (less defcit)                              4,823               --
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                36,066          * 1,384
    Net income                                  36,066          * 1,384
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                        * 8,596                8
    Net income                                 * 8,596                8
    Defcit                                          --               --
Total net income (2)                           306,085          425,103

                                                 Retail trade

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

                                               (59)             (60)

Number of partnerships                           3,170              541
  Number of partners                             6,944            2,062
Total assets                                   618,746        2,622,716
Income and deductions from a trade
  or business:
  Total income                               1,992,013        5,797,529
    Business receipts                        1,969,844        5,780,339
    Ordinary income from other
      partnerships and fiduciaries                  --              495
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 1,445              241
    Other income                                20,723           16,453
  Total deductions                           1,854,113        5,546,243
    Cost of sales and operations (1)         1,189,556        3,735,578
      Inventory, beginning of year             339,207          860,464
      Purchases                              1,215,117        3,723,203
      Cost of labor                           * 12,290          * 5,784
      Additional inventory costs
        (section 263A)                           1,605           22,027
      Other costs                               17,011           45,407
      Less: Inventory, end of year             405,583          946,200
    Salaries and wages                         170,909          602,846
    Guaranteed payments to partners           * 14,208            * 597
    Rent paid                                  107,936          182,069
    Interest paid                                8,990           40,073
    Taxes and licenses                          42,338          115,992
    Bad debts                                  * 4,729            9,029
    Repairs and maintenance                      9,330           24,170
    Depreciation                                34,315          102,674
    Depletion                                       --               --
    Retirement plans, etc                           --              852
    Employee benefit programs                    2,937           25,079
    Net loss from other partnerships
      and fiduciaries                               --               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                    123              575
    Other deductions                           268,741          706,710
  Net income (less deficit) from
    trade or business                          137,899          251,286
      Net income                               137,899          251,286
      Defcit                                        --               --
Portfolio income (less deficit)
  distributed directly to partners               1,630            3,101
    Interest income                              1,582            2,843
    Dividend income                               * 48            * 258
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                                --               --
    Net long-term capital gain
      (less defcit)                                 --               --
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                 * 171               --
    Net income                                     171               --
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                             --            3,235
    Net income                                      --            3,235
    Defcit                                          --               --
Total net income (2)                           139,701          257,622

                                                  Retail trade

                                         Miscellaneous
                                             store           Nonstore
                   Item                    retailers         retailers

                                              (61)             (62)

Number of partnerships                          10,490            8,990
  Number of partners                            24,294           67,676
Total assets                                 2,918,563       11,451,149
Income and deductions from a trade
  or business:
  Total income                               7,333,332       47,487,662
    Business receipts                        7,129,745       47,098,039
    Ordinary income from other
      partnerships and fiduciaries                  --           87,189
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  * 559            5,534
    Other income                               203,028          296,900
  Total deductions                           6,653,552       45,875,250
    Cost of sales and operations (1)         4,540,068       40,023,357
      Inventory, beginning of year           1,094,916          968,830
      Purchases                              4,232,517       38,259,492
      Cost of labor                             50,088         * 31,215
      Additional inventory costs
        (section 263A)                           6,528         * 51,761
      Other costs                              195,848        1,858,374
      Less: Inventory, end of year           1,087,635        1,146,316
    Salaries and wages                         632,345        1,518,776
    Guaranteed payments to partners             51,048           36,307
    Rent paid                                  349,840          138,104
    Interest paid                               63,736          214,696
    Taxes and licenses                         117,054          129,830
    Bad debts                                    9,468          110,826
    Repairs and maintenance                     31,640          127,570
    Depreciation                                81,944          265,628
    Depletion                                       --               --
    Retirement plans, etc                        6,088           19,026
    Employee benefit programs                   21,840          132,606
    Net loss from other partnerships
      and fiduciaries                               78            * 519
    Farm net loss                                   --            * 118
    Net loss, noncapital assets                     49          * 2,034
    Other deductions                           748,041        3,155,855
  Net income (less deficit) from
    trade or business                          679,781        1,612,412
      Net income                               687,128        1,612,889
      Defcit                                   * 7,347            * 478
Portfolio income (less deficit)
  distributed directly to partners              12,343           25,351
    Interest income                             11,342           24,024
    Dividend income                                619          * 1,322
    Royalty income                                  --              (3)
    Net short-term capital gain
      (less deficit)                             * 115         * -2,242
    Net long-term capital gain
      (less defcit)                              * 266          * 2,245
    Other portfolio income
      (less deficit)                                --              (3)
Rental real estate income
  (less deficit)                                11,540            * 797
    Net income                                  11,569              797
    Deficit                                       * 28               --
Net income (less deficit) from
  other rental activity                            * 5           33,145
    Net income                                     * 5           33,145
    Defcit                                          --               --
Total net income (2)                           703,287        1,671,701

                                                Transportation and
                                                    warehousing

                                                          Air and rail
                   Item                        Total     transportation

                                                (63)            (64)

Number of partnerships                          12,949              195
  Number of partners                           327,736              621
Total assets                                64,931,030          520,835
Income and deductions from a trade
  or business:
  Total income                              35,837,694        1,396,084
    Business receipts                       33,469,287        1,199,783
    Ordinary income from other
      partnerships and fiduciaries           1,010,411           67,066
    Farm netprofit                                 398               --
    Net gain, noncapital assets                393,548           15,756
    Other income                               964,050        * 113,479
  Total deductions                          29,995,006        1,134,409
    Cost of sales and operations (1)        17,269,330        * 467,553
      Inventory, beginning of year             177,714               --
      Purchases                              8,685,156               --
      Cost of labor                          1,203,395         * 58,347
      Additional inventory costs
        (section 263A)                        * 29,066               --
      Other costs                            7,227,440        * 409,206
      Less: Inventory, end of year             187,632               --
    Salaries and wages                       2,651,956          104,192
    Guaranteed payments to partners            145,707            1,710
    Rent paid                                  592,939           36,002
    Interest paid                              795,312           19,360
    Taxes and licenses                         593,421           17,811
    Bad debts                                   45,307          * 7,967
    Repairs and maintenance                    403,034         * 62,755
    Depreciation                             1,627,060           43,148
    Depletion                                       --               --
    Retirement plans, etc                       90,748          * 2,756
    Employee benefit programs                  266,673          * 6,537
    Net loss from other partnerships
      and fiduciaries                         * 32,992                7
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 3,147             * 29
    Other deductions                         5,477,381          364,582
  Net income (less deficit) from
    trade or business                        5,842,688          261,675
      Net income                             5,854,518          261,675
      Defcit                                    11,830               --
Portfolio income (less deficit)
  distributed directly to partners             240,552            1,550
    Interest income                            145,672            1,514
    Dividend income                             64,010             * 36
    Royalty income                             * 2,364               --
    Net short-term capital gain
      (less deficit)                             * 813               --
    Net long-term capital gain
      (less defcit)                           * 27,209               --
    Other portfolio income
      (less deficit)                               484               --
Rental real estate income
  (less deficit)                               129,552               --
    Net income                                 129,552               --
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                         24,964          * 4,623
    Net income                                  27,127          * 4,623
    Defcit                                     * 2,163               --
Total net income (2)                         6,209,734          267,849

                                              Transportation and
                                                  warehousing

                                            Water            Truck
                   Item                 transportation   transportation

                                             (65)             (66)

Number of partnerships                             599            6,428
  Number of partners                             7,080           14,305
Total assets                                   814,089        1,564,905
Income and deductions from a trade
  or business:
  Total income                               1,724,899        5,510,161
    Business receipts                        1,637,242        5,063,065
    Ordinary income from other
      partnerships and fiduciaries             * 4,009              353
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  1,024           25,550
    Other income                              * 82,624          421,193
  Total deductions                           1,463,994        5,150,711
    Cost of sales and operations (1)           677,192        1,913,750
      Inventory, beginning of year               1,471           39,780
      Purchases                                162,290          425,432
      Cost of labor                          * 170,049        * 118,629
      Additional inventory costs
        (section 263A)                              --               --
      Other costs                            * 346,411        1,210,592
      Less: Inventory, end of year               3,030         * 14,872
    Salaries and wages                         154,223          871,016
    Guaranteed payments to partners           * 13,681           45,771
    Rent paid                                   27,099          209,336
    Interest paid                               37,729           56,247
    Taxes and licenses                          25,112          117,448
    Bad debts                                  * 3,162            9,210
    Repairs and maintenance                   * 26,488           95,366
    Depreciation                                73,047          214,287
    Depletion                                       --               --
    Retirement plans, etc                       18,348            8,397
    Employee benefit programs                   42,932           40,173
    Net loss from other partnerships
      and fiduciaries                            4,089             * 48
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --          * 1,054
    Other deductions                           360,889        1,568,607
  Net income (less deficit) from
    trade or business                          260,905          359,451
      Net income                               260,905          362,365
      Defcit                                        --          * 2,914
Portfolio income (less deficit)
  distributed directly to partners              11,818           10,531
    Interest income                             11,384            5,488
    Dividend income                              * 435            * 226
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                                --             -163
    Net long-term capital gain
      (less defcit)                                 --            4,980
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                  * 25          * 8,996
    Net income                                    * 25          * 8,996
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                          6,566          * 2,086
    Net income                                   6,566          * 2,175
    Defcit                                          --             * 89
Total net income (2)                           279,314          376,247

                                               Transportation and
                                                   warehousing

                                        Other transit
                                          and ground
                                          passenger         Pipeline
                   Item                 transportation   transportation

                                              (67)             (68)

Number of partnerships                             857              195
  Number of partners                             1,907          289,721
Total assets                                 * 105,645       51,831,586
Income and deductions from a trade
  or business:
  Total income                                 460,651       18,150,997
    Business receipts                          460,307       17,034,460
    Ordinary income from other
      partnerships and fiduciaries                  --          728,609
    Farm netprofit                                  --               --
    Net gain, noncapital assets                    345          215,986
    Other income                                    --          171,941
  Total deductions                             435,481       14,706,301
    Cost of sales and operations (1)            79,672       10,982,345
      Inventory, beginning of year                  --         * 54,580
      Purchases                                * 1,605        7,419,531
      Cost of labor                           * 11,064           10,337
      Additional inventory costs
        (section 263A)                        * 12,227               --
      Other costs                             * 54,776        3,555,222
      Less: Inventory, end of year                  --           57,326
    Salaries and wages                        * 90,161          168,598
    Guaranteed payments to partners           * 14,127               --
    Rent paid                                  * 7,510           84,389
    Interest paid                              * 4,597          536,156
    Taxes and licenses                        * 12,546          243,950
    Bad debts                                     * 62           19,986
    Repairs and maintenance                   * 15,103           94,059
    Depreciation                                17,309        1,043,939
    Depletion                                       --               --
    Retirement plans, etc                      * 1,051         * 40,622
    Employee benefit programs                  * 9,555           52,109
    Net loss from other partnerships
      and fiduciaries                               --         * 25,071
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --            1,970
    Other deductions                           183,787        1,413,107
  Net income (less deficit) from
    trade or business                           25,171        3,444,696
      Net income                                25,171        3,451,473
      Defcit                                        --          * 6,777
Portfolio income (less deficit)
  distributed directly to partners               * 186          149,624
    Interest income                              * 337           86,861
    Dividend income                                 --           47,546
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                            * -151            1,253
    Net long-term capital gain
      (less defcit)                                 --         * 13,964
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                    --             * 27
    Net income                                      --             * 27
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                             --         * 11,185
    Net income                                      --         * 11,185
    Defcit                                          --               --
Total net income (2)                            25,508        3,590,315

                                               Transportation and
                                                  warehousing

                                          Scenic and        Support
                                         sightseeing     activities for
                   Item                 transportation   transportation

                                              (69)             (70)

Number of partnerships                           * 39             2,238
  Number of partners                            * 233             7,027
Total assets                                 * 49,636         2,497,087
Income and deductions from a trade
  or business:
  Total income                               * 83,435         5,347,122
    Business receipts                        * 83,435         5,073,613
    Ordinary income from other
      partnerships and fiduciaries                 --                54
    Farm netprofit                                 --               398
    Net gain, noncapital assets                    --           131,998
    Other income                                   --           141,059
  Total deductions                           * 77,399         4,551,014
    Cost of sales and operations (1)          * 5,396         2,440,577
      Inventory, beginning of year            * 2,064          * 49,515
      Purchases                               * 6,649           401,094
      Cost of labor                                --           728,519
      Additional inventory costs
        (section 263A)                             --           * 1,079
      Other costs                                  --         1,328,570
      Less: Inventory, end of year            * 3,316            68,200
    Salaries and wages                         13,864           790,553
    Guaranteed payments to partners                --            60,476
    Rent paid                                 * 6,648           104,919
    Interest paid                               2,772            47,363
    Taxes and licenses                        * 1,915            76,359
    Bad debts                                      --             2,910
    Repairs and maintenance                   * 1,799            55,420
    Depreciation                              * 6,383            92,376
    Depletion                                      --                --
    Retirement plans, etc                       * 457            12,087
    Employee benefit programs                      --            80,240
    Net loss from other partnerships
      and fiduciaries                              --             * 284
    Farm net loss                                  --                --
    Net loss, noncapital assets                    --                --
    Other deductions                         * 38,164           787,450
  Net income (less deficit) from
    trade or business                         * 6,036           796,108
      Net income                              * 6,036           797,790
      Defcit                                       --           * 1,682
Portfolio income (less deficit)
  distributed directly to partners               * 77            38,643
    Interest income                               * 2            29,255
    Dividend income                              * 75             * 590
    Royalty income                                 --                --
    Net short-term capital gain
      (less deficit)                               --                --
    Net long-term capital gain
      (less defcit)                                --           * 8,314
    Other portfolio income
      (less deficit)                               --               484
Rental real estate income
  (less deficit)                                   --           * 4,321
    Net income                                     --           * 4,321
    Deficit                                        --                --
Net income (less deficit) from
  other rental activity                      * -2,074           * 2,578
    Net income                                     --           * 2,578
    Defcit                                    * 2,074                --
Total net income (2)                          * 4,039           833,336

                                               Transportation and
                                                   warehousing

                                            Couriers        warehousing
                                              and               and
                   Item                    messengers         storage

                                              (71)              (72)

Number of partnerships                             966            1,433
  Number of partners                             2,153            4,690
Total assets                                  * 61,390        7,485,857
Income and deductions from a trade
  or business:
  Total income                                 590,557        2,573,788
    Business receipts                          589,968        2,327,415
    Ordinary income from other
      partnerships and fiduciaries                  30        * 210,289
    Farm netprofit                                  --               --
    Net gain, noncapital assets                     --            2,890
    Other income                                   560           33,194
  Total deductions                             561,227        1,914,470
    Cost of sales and operations (1)         * 208,275          494,568
      Inventory, beginning of year               * 583         * 29,720
      Purchases                                     --        * 268,555
      Cost of labor                           * 55,110         * 51,340
      Additional inventory costs
        (section 263A)                        * 15,760               --
      Other costs                            * 137,484          185,178
      Less: Inventory, end of year               * 663         * 40,225
    Salaries and wages                       * 124,986          334,364
    Guaranteed payments to partners            * 3,900          * 6,042
    Rent paid                                 * 10,608          106,426
    Interest paid                              * 3,796           87,290
    Taxes and licenses                        * 14,614           83,666
    Bad debts                                  * 1,255            * 756
    Repairs and maintenance                    * 5,772           46,272
    Depreciation                              * 13,007          123,563
    Depletion                                       --               --
    Retirement plans, etc                      * 1,350            5,679
    Employee benefit programs                  * 3,134           31,993
    Net loss from other partnerships
      and fiduciaries                               --          * 3,493
    Farm net loss                                   --               --
    Net loss, noncapital assets                   * 55             * 39
    Other deductions                           170,475          590,318
  Net income (less deficit) from
    trade or business                           29,330          659,317
      Net income                                29,330          659,774
      Defcit                                        --            * 457
Portfolio income (less deficit)
  distributed directly to partners              * -134           28,255
    Interest income                               * 43           10,789
    Dividend income                                 --         * 15,101
    Royalty income                                  --          * 2,364
    Net short-term capital gain
      (less deficit)                            * -127              (3)
    Net long-term capital gain
      (less defcit)                                -50              * 1
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                    --        * 116,182
    Net income                                      --        * 116,182
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                             --               --
    Net income                                      --               --
    Defcit                                          --               --
Total net income (2)                            29,373          803,753

                                                  Information

                                                           Publishing
                                                           industries
                                                             (except
                   Item                      Total          internet)

                                              (73)              (74)

Number of partnerships                          10,759            3,214
  Number of partners                           114,993            7,997
Total assets                               242,825,018       14,796,887
Income and deductions from a trade
  or business:
  Total income                             108,950,720       12,509,316
    Business receipts                      103,555,664       11,851,834
    Ordinary income from other
      partnerships and fiduciaries           2,197,746          156,175
    Farm netprofit                                  --               --
    Net gain, noncapital assets                523,983           24,345
    Other income                             2,673,326          476,962
  Total deductions                          92,312,713        9,448,348
    Cost of sales and operations (1)        25,097,028        2,591,324
      Inventory, beginning of year           4,524,117          234,298
      Purchases                              6,944,099          671,579
      Cost of labor                            579,140          290,447
      Additional inventory costs
        (section 263A)                         236,331         * 40,821
      Other costs                           16,579,935        1,570,176
      Less: Inventory, end of year           3,767,339          215,997
    Salaries and wages                      10,731,737        1,789,602
    Guaranteed payments to partners            239,751           76,742
    Rent paid                                2,284,604          132,863
    Interest paid                            2,720,915          125,387
    Taxes and licenses                       1,527,725          182,412
    Bad debts                                1,620,425          220,400
    Repairs and maintenance                    674,360           66,019
    Depreciation                            11,671,644          283,151
    Depletion                                       --               --
    Retirement plans, etc                      448,441           63,588
    Employee benefit programs                  766,229          190,295
    Net loss from other partnerships                --               --
      and fiduciaries                          857,068          * 2,236
    Farm net loss                                   --               --
    Net loss, noncapital assets                 54,434            2,813
    Other deductions                        33,618,351        3,721,515
  Net income (less deficit) from
    trade or business                       16,638,006        3,060,968
      Net income                            17,190,915        3,060,989
      Defcit                                   552,908               21
Portfolio income (less deficit)
  distributed directly to partners           2,565,721          151,969
    Interest income                          1,171,101           72,480
    Dividend income                            132,036            2,435
    Royalty income                           1,001,072            3,262
    Net short-term capital gain
      (less deficit)                            25,954           10,289
    Net long-term capital gain
      (less defcit)                            232,985           63,502
    Other portfolio income
      (less deficit)                           * 2,572              (3)
Rental real estate income
  (less deficit)                                12,074          * 4,292
    Net income                                  12,661          * 4,293
    Deficit                                      * 587              (3)
Net income (less deficit) from
  other rental activity                        101,377              885
    Net income                                 101,378              885
    Defcit                                           1              --
Total net income (2)                        19,058,239        3,144,322

                                                      Information

                                            Motion
                                           picture
                                          and sound       Broadcasting
                                          recording          (except
                   Item                   industries        internet)

                                             (75)             (76)

Number of partnerships                           2,671              660
  Number of partners                            13,106           71,892
Total assets                                54,132,891       46,848,791
Income and deductions from a trade
  or business:
  Total income                              21,591,029       17,990,330
    Business receipts                       19,783,995       17,072,238
    Ordinary income from other
      partnerships and fiduciaries             288,687          452,021
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  1,642          287,305
    Other income                             1,516,705          178,766
  Total deductions                          19,703,704       13,602,026
    Cost of sales and operations (1)         9,636,777        1,163,377
      Inventory, beginning of year           3,168,211          * 8,784
      Purchases                              1,406,399          * 5,066
      Cost of labor                          * 177,444         * 24,363
      Additional inventory costs
        (section 263A)                             251         * 76,026
      Other costs                            7,720,086        1,054,605
      Less: Inventory, end of year           2,835,613          * 6,212
    Salaries and wages                       1,959,628        1,710,345
    Guaranteed payments to partners           * 24,629         * 19,500
    Rent paid                                  331,829          256,918
    Interest paid                              594,732          198,269
    Taxes and licenses                         195,779          201,601
    Bad debts                                  125,413          173,315
    Repairs and maintenance                     97,131           74,280
    Depreciation                             1,174,003        1,681,180
    Depletion                                       --               --
    Retirement plans, etc                       99,111           82,325
    Employee benefit programs                  119,900           73,694
    Net loss from other partnerships
      and fiduciaries                        * 188,462        * 212,535
    Farm net loss                                   --               --
    Net loss, noncapital assets                  2,640            2,810
    Other deductions                         5,153,668        7,751,875
  Net income (less deficit) from
    trade or business                        1,887,325        4,388,304
      Net income                             2,358,931        4,447,091
      Defcit                                 * 471,606           58,787
Portfolio income (less deficit)
  distributed directly to partners             866,593          481,454
    Interest income                            292,186          304,339
    Dividend income                             63,462            1,908
    Royalty income                           * 480,388          * 1,587
    Net short-term capital gain
      (less deficit)                          * -2,928         * 18,225
    Net long-term capital gain
      (less defcit)                           * 31,159        * 155,150
    Other portfolio income
      (less deficit)                           * 2,327            * 245
Rental real estate income
  (less deficit)                               * 4,477          * 3,313
    Net income                                 * 5,012          * 3,356
    Deficit                                      * 535               44
Net income (less deficit) from
  other rental activity                       * 34,792          * 3,170
    Net income                                * 34,793          * 3,170
    Defcit                                           1               --
Total net income (2)                         2,764,957        4,702,866

                                                Information

                                           Internet            Tele-
                                        publishing and       communi-
                   Item                  broadcasting         cations

                                             (77)             (78)

Number of partnerships                          * 221             1,826
  Number of partners                            * 469            15,357
Total assets                                * 129,446       123,248,734
Income and deductions from a trade
  or business:
  Total income                              * 104,835        49,806,812
    Business receipts                       * 104,830        47,851,939
    Ordinary income from other
      partnerships and fiduciaries                 --         1,278,383
    Farm netprofit                                 --                --
    Net gain, noncapital assets                    --           209,798
    Other income                                  * 5           466,692
  Total deductions                           * 78,640        44,487,266
    Cost of sales and operations (1)               --        11,327,487
      Inventory, beginning of year                 --         1,106,139
      Purchases                                    --         4,830,761
      Cost of labor                                --          * 31,685
      Additional inventory costs
        (section 263A)                             --            63,185
      Other costs                                  --         5,985,840
      Less: Inventory, end of year                 --           690,122
    Salaries and wages                          7,090         4,136,554
    Guaranteed payments to partners                --            24,735
    Rent paid                                   * 934         1,395,518
    Interest paid                               * 825         1,745,393
    Taxes and licenses                          1,226           794,321
    Bad debts                                     208         1,015,707
    Repairs and maintenance                     * 189           348,924
    Depreciation                              * 5,110         8,092,992
    Depletion                                      --                --
    Retirement plans, etc                          34           177,411
    Employee benefit programs                     168           301,612
    Net loss from other partnerships
      and fiduciaries                              --         * 453,835
    Farm net loss                                  --                --
    Net loss, noncapital assets                    --            46,093
    Other deductions                         * 62,854        14,626,685
  Net income (less deficit) from
    trade or business                        * 26,195         5,319,545
      Net income                             * 26,195         5,339,800
      Defcit                                       --          * 20,254
Portfolio income (less deficit)
  distributed directly to partners                 --         1,007,258
    Interest income                                --           444,627
    Dividend income                                --            63,736
    Royalty income                                 --           515,436
    Net short-term capital gain
      (less deficit)                               --             * -29
    Net long-term capital gain
      (less defcit)                                --         * -16,512
    Other portfolio income
      (less deficit)                               --                --
Rental real estate income
  (less deficit)                                   --                -8
    Net income                                     --                --
    Deficit                                        --                 8
Net income (less deficit) from
  other rental activity                            --            62,531
    Net income                                     --            62,531
    Defcit                                         --                --
Total net income (2)                         * 26,195         6,405,867

                                                   Information

                                           Internet
                                           service
                                        providers, web
                                        search portals
                                           and data           Other
                                          processing       information
                   Item                    services         services

                                             (79)             (80)

Number of partnerships                           1,460              706
  Number of partners                             4,427            1,746
Total assets                                 1,401,399        2,266,871
Income and deductions from a trade
  or business:
  Total income                               2,884,306        4,064,091
    Business receipts                        2,853,610        4,037,218
    Ordinary income from other
      partnerships and fiduciaries                  --           22,480
    Farm netprofit                                  --               --
    Net gain, noncapital assets                     21            * 872
    Other income                              * 30,675          * 3,521
  Total deductions                           1,874,127        3,118,602
    Cost of sales and operations (1)         * 148,768        * 229,295
      Inventory, beginning of year               5,377            1,309
      Purchases                               * 24,748            5,546
      Cost of labor                            * 2,484           52,717
      Additional inventory costs
        (section 263A)                           * 272         * 55,776
      Other costs                              127,027        * 122,202
      Less: Inventory, end of year            * 11,139          * 8,255
    Salaries and wages                         298,691          829,827
    Guaranteed payments to partners           * 57,678         * 36,467
    Rent paid                                   28,793          137,748
    Interest paid                               16,800           39,508
    Taxes and licenses                          48,047          104,339
    Bad debts                                 * 65,511         * 19,870
    Repairs and maintenance                   * 10,208           77,608
    Depreciation                                45,207          390,000
    Depletion                                       --               --
    Retirement plans, etc                      * 3,745         * 22,227
    Employee benefit programs                 * 26,919         * 53,641
    Net loss from other partnerships
      and fiduciaries                               --               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --               78
    Other deductions                         1,123,759        1,177,994
  Net income (less deficit) from
    trade or business                        1,010,180          945,489
      Net income                             1,012,421          945,489
      Defcit                                   * 2,241               --
Portfolio income (less deficit)
  distributed directly to partners              55,089            3,358
    Interest income                             54,595            2,874
    Dividend income                                 --            * 496
    Royalty income                                  --              399
    Net short-term capital gain
      (less deficit)                               485            * -87
    Net long-term capital gain
      (less defcit)                                  9           * -323
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                    --               --
    Net income                                      --               --
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                             --               --
    Net income                                      --               --
    Defcit                                          --               --
Total net income (2)                         1,064,775          949,257

                                              Finance and insurance

                                                           Depository
                                                             credit
                   Item                      Total       intermediation

                                              (81)              (82)

Number of partnerships                         201,182              125
  Number of partners                         2,452,779              419
Total assets                             3,536,808,039        7,638,280
Income and deductions from a trade
  or business:
  Total income                             179,672,838          915,900
    Business receipts                      121,177,960        * 880,806
    Ordinary income from other
      partnerships and fiduciaries           8,958,974              240
    Farm netprofit                            * 25,374               --
    Net gain, noncapital assets                346,184               --
    Other income                            49,164,346         * 34,854
  Total deductions                         138,975,370          810,899
    Cost of sales and operations (1)        59,098,020            6,699
      Inventory, beginning of year           2,712,924            3,183
      Purchases                             52,078,914            7,202
      Cost of labor                            188,700               --
      Additional inventory costs
        (section 263A)                         * 3,442               --
      Other costs                            7,295,938               --
      Less: Inventory, end of year           3,192,861            3,686
    Salaries and wages                      17,313,692        * 303,457
    Guaranteed payments to partners          2,391,703         * 10,952
    Rent paid                                1,724,359         * 30,570
    Interest paid                           17,233,128          127,872
    Taxes and licenses                       1,038,933          * 7,586
    Bad debts                                1,773,427          * 4,863
    Repairs and maintenance                    214,352          * 1,898
    Depreciation                             1,325,771         * 11,172
    Depletion                                     * 55               --
    Retirement plans, etc                      617,954           46,343
    Employee benefit programs                  763,979         * 21,380
    Net loss from other partnerships
      and fiduciaries                          917,658            * 199
    Farm net loss                               12,108               --
    Net loss, noncapital assets                283,635              * 4
    Other deductions                        34,266,595        * 237,904
  Net income (less deficit) from
    trade or business                       40,697,467          105,001
      Net income                            42,518,195          105,001
      Defcit                                 1,820,727               --
Portfolio income (less deficit)
  distributed directly to partners          56,101,126         * 23,574
    Interest income                         46,423,540        * 16, 077
    Dividend income                         17,068,857            2,673
    Royalty income                           1,553,444               --
    Net short-term capital gain
      (less deficit)                        -6,007,362            1,398
    Net long-term capital gain
      (less defcit)                         -4,381,479            3,381
    Other portfolio income
      (less deficit)                         1,444,126               45
Rental real estate income
  (less deficit)                             1,420,893              127
    Net income                               1,673,642              127
    Deficit                                    252,750               --
Net income (less deficit) from
  other rental activity                        155,595               --
    Net income                                 192,043               --
    Defcit                                      36,448               --
Total net income (2)                       108,763,922          123,923

                                            Finance and insurance

                                                           Activities
                                        Nondepository      related to
                                            credit           credit
                   Item                 intermediation    intermediation

                                             (83)             (84)

Number of partnerships                           4,982            2,153
  Number of partners                            22,278            4,809
Total assets                               108,562,056       18,032,093
Income and deductions from a trade
  or business:
  Total income                              17,351,163        4,093,618
    Business receipts                       13,532,614        3,516,612
    Ordinary income from other
      partnerships and fiduciaries             201,296          * 1,828
    Farm netprofit                                  --               --
    Net gain, noncapital assets               * 38,548          * 4,626
    Other income                             3,578,705          570,552
  Total deductions                          13,404,855        2,816,192
    Cost of sales and operations (1)         6,727,381          215,345
      Inventory, beginning of year           * 403,962               --
      Purchases                            * 6,415,745         * 56,335
      Cost of labor                           * 12,580          * 1,573
      Additional inventory costs
        (section 263A)                         * 1,805               --
      Other costs                              376,334        * 157,436
      Less: Inventory, end of year           * 483,045               --
    Salaries and wages                       1,521,258          317,512
    Guaranteed payments to partners             94,428         * 65,779
    Rent paid                                  151,606           46,423
    Interest paid                            1,481,537          185,686
    Taxes and licenses                         135,655           29,497
    Bad debts                                  565,617           56,206
    Repairs and maintenance                     21,276            7,488
    Depreciation                               204,113           31,916
    Depletion                                       --               --
    Retirement plans, etc                       18,598          * 2,059
    Employee benefit programs                   64,687          * 9,611
    Net loss from other partnerships
      and fiduciaries                          * 6,277            * 977
    Farm net loss                                   --               --
    Net loss, noncapital assets                 33,440                2
    Other deductions                         2,378,980        1,847,691
  Net income (less deficit) from
    trade or business                        3,946,307        1,277,425
      Net income                             4,057,651        1,316,185
      Defcit                                   111,344           38,760
Portfolio income (less deficit)
  distributed directly to partners           1,329,781          178,139
    Interest income                          1,157,992          147,618
    Dividend income                             47,152         * 30,646
    Royalty income                                   5              --
    Net short-term capital gain
      (less deficit)                            16,487             -160
    Net long-term capital gain
      (less defcit)                             87,736             * 35
    Other portfolio income
      (less deficit)                          * 20,409               --
Rental real estate income
  (less deficit)                                65,401               --
    Net income                                  67,586               --
    Deficit                                    * 2,185               --
Net income (less deficit) from
  other rental activity                       * 42,546               --
    Net income                                * 42,546               --
    Defcit                                           1               --
Total net income (2)                         5,279,812        1,455,690

                                             Finance and insurance

                                         Securities,
                                         commodities
                                        contracts and
                                            other
                                          financial         Insurance
                                         investments        carriers
                                         and related       and related
                   Item                   activities        activties

                                             (85)             (86)

Number of partnerships                         161,934            6,732
  Number of partners                         2,147,701           20,871
Total assets                             2,903,607,580        7,701,987
Income and deductions from a trade
  or business:
  Total income                             145,238,481        9,140,159
    Business receipts                       92,843,708        8,753,035
    Ordinary income from other
      partnerships and fiduciaries           8,190,296         * 13,741
    Farm netprofit                            * 24,929               --
    Net gain, noncapital assets                278,691            * 473
    Other income                            43,900,857          372,909
  Total deductions                         112,529,911        7,646,690
    Cost of sales and operations (1)        51,341,971          727,135
      Inventory, beginning of year           2,300,118            3,110
      Purchases                             45,505,975         * 40,823
      Cost of labor                           * 89,263         * 80,124
      Additional inventory costs
        (section 263A)                         * 1,571             * 60
      Other costs                            6,144,799          596,024
      Less: Inventory, end of year           2,699,838            3,885
    Salaries and wages                      13,622,267        1,404,758
    Guaranteed payments to partners          1,896,092          219,785
    Rent paid                                1,257,932          200,552
    Interest paid                           14,821,562           79,033
    Taxes and licenses                         742,498          102,345
    Bad debts                                1,039,329            5,858
    Repairs and maintenance                    162,066           20,155
    Depreciation                               984,627           84,867
    Depletion                                     * 55               --
    Retirement plans, etc                      513,867           34,752
    Employee benefit programs                  592,487           64,232
    Net loss from other partnerships
      and fiduciaries                          815,926               --
    Farm net loss                              * 8,699               --
    Net loss, noncapital assets                249,870            * 319
    Other deductions                        24,480,664        4,702,899
  Net income (less deficit) from
    trade or business                       32,708,569        1,493,469
      Net income                            34,078,188        1,496,401
      Defcit                                 1,369,619          * 2,933
Portfolio income (less deficit)
  distributed directly to partners          46,747,292          322,983
    Interest income                         33,319,749          125,690
    Dividend income                         14,001,366           14,691
    Royalty income                           1,523,744               --
    Net short-term capital gain
      (less deficit)                        -1,927,996         * 13,953
    Net long-term capital gain
      (less defcit)                         -1,504,696          166,476
    Other portfolio income
      (less deficit)                         1,335,125          * 2,173
Rental real estate income
  (less deficit)                             1,262,618          * 5,076
    Net income                               1,491,271          * 5,076
    Deficit                                    228,653               --
Net income (less deficit) from
  other rental activity                         62,688              * 8
    Net income                                  96,331              * 8
    Defcit                                      33,643               --
Total net income (2)                        84,213,859        1,641,107

                                         Finance and
                                          insurance
                                                           Real Estate
                   Item                 Dunds, trusts      and rental
                                          and other        and leasing
                                          financial
                                           vehicles           Total

                                             (87)             (88)

Number of partnerships                          25,255          596,026
  Number of partners                           256,703        3,931,515
Total assets                               491,266,043    1,413,949,311
Income and deductions from a trade
  or business:
  Total income                               2,933,518       59,815,951
    Business receipts                        1,651,185       47,670,992
    Ordinary income from other
      partnerships and fiduciaries             551,573        4,188,447
    Farm netprofit                               * 445         * 43,344
    Net gain, noncapital assets               * 23,846        1,619,963
    Other income                               706,469        6,293,204
  Total deductions                           1,766,822       47,665,534
    Cost of sales and operations (1)          * 79,490       21,796,521
      Inventory, beginning of year               2,552        6,540,246
      Purchases                                 52,834        6,911,230
      Cost of labor                              5,160          223,783
      Additional inventory costs
        (section 263A)                               6        1,180,081
      Other costs                             * 21,345       13,564,674
      Less: Inventory, end of year               2,406        6,909,203
    Salaries and wages                         144,439        4,901,616
    Guaranteed payments to partners            104,667          530,225
    Rent paid                                   37,275          870,719
    Interest paid                              537,439        2,047,183
    Taxes and licenses                          21,352          768,044
    Bad debts                                  101,554          153,335
    Repairs and maintenance                      1,469          271,391
    Depreciation                                 9,076        4,926,174
    Depletion                                       --            * 251
    Retirement plans, etc                      * 2,335           80,682
    Employee benefit programs                 * 11,582          299,440
    Net loss from other partnerships
      and fiduciaries                           94,278          626,573
    Farm net loss                              * 3,409           16,178
    Net loss, noncapital assets                     --           47,196
    Other deductions                           618,457       10,330,006
  Net income (less deficit) from
    trade or business                        1,166,696       12,150,417
      Net income                             1,464,768       13,456,041
      Defcit                                   298,072        1,305,624
Portfolio income (less deficit)
  distributed directly to partners           7,499,358       20,159,930
    Interest income                         11,656,414        9,044,055
    Dividend income                          2,972,329        2,796,164
    Royalty income                              29,695        1,988,216
    Net short-term capital gain
      (less deficit)                        -4,111,043         -176,015
    Net long-term capital gain
      (less defcit)                         -3,134,411        6,021,232
    Other portfolio income
      (less deficit)                            86,373          486,278
Rental real estate income
  (less deficit)                                87,669       73,165,856
    Net income                                 109,582       74,329,590
    Deficit                                     21,912        1,163,735
Net income (less deficit) from
  other rental activity                         50,354        2,470,493
    Net income                                  53,158        2,794,310
    Defcit                                       2,804          323,817
Total net income (2)                        16,049,531      102,101,478

                                             Real Estate and rental
                                                   and leasing

                                                      Real Estate

                                                           Lessors of
                                                           residential
                                                            buildings
                   Item                     Total         and dwellings

                                             (89)             (90)

Number of partnerships                         579,476          162,395
  Number of partners                         3,695,528        1,031,896
Total assets                             1,357,039,209      292,396,603
Income and deductions from a trade
  or business:
  Total income                              48,685,962        3,271,925
    Business receipts                       39,419,340        2,369,508
    Ordinary income from other
      partnerships and fiduciaries           4,144,833          492,159
    Farm netprofit                            * 43,344             * 30
    Net gain, noncapital assets                650,591          212,873
    Other income                             4,427,853          197,355
  Total deductions                          38,447,876        2,402,739
    Cost of sales and operations (1)        20,466,657        1,291,434
      Inventory, beginning of year           6,440,499          319,558
      Purchases                              6,401,615          808,517
      Cost of labor                            109,209               --
      Additional inventory costs
        (section 263A)                       1,179,701        * 100,013
      Other costs                           12,837,867          673,759
      Less: Inventory, end of year           6,787,945          614,913
    Salaries and wages                       3,790,151          225,321
    Guaranteed payments to partners            503,329         * 19,972
    Rent paid                                  581,736         * 20,849
    Interest paid                            1,343,387          143,661
    Taxes and licenses                         605,498           52,112
    Bad debts                                   91,867            * 205
    Repairs and maintenance                    219,464           11,093
    Depreciation                               784,339           85,203
    Depletion                                    * 251               --
    Retirement plans, etc                       49,133            * 301
    Employee benefit programs                  171,319          * 3,862
    Net loss from other partnerships
      and fiduciaries                          605,884           74,060
    Farm net loss                               16,178          * 1,028
    Net loss, noncapital assets                 44,603              * 2
    Other deductions                         9,174,081          473,636
  Net income (less deficit) from
    trade or business                       10,238,085          869,185
      Net income                            11,493,055        1,067,567
      Defcit                                 1,254,969          198,382
Portfolio income (less deficit)
  distributed directly to partners          17,851,734        2,247,537
    Interest income                          8,206,688        1,506,088
    Dividend income                          2,662,430          379,857
    Royalty income                             555,309          * 6,290
    Net short-term capital gain
      (less deficit)                          -175,418          -68,478
    Net long-term capital gain
      (less defcit)                          6,125,265          379,220
    Other portfolio income
      (less deficit)                           477,460           44,560
Rental real estate income
  (less deficit)                            72,901,166       18,776,844
    Net income                              74,061,901       18,908,674
    Deficit                                  1,160,736          131,830
Net income (less deficit) from
  other rental activity                        422,348           36,382
    Net income                                 488,794         * 68,259
    Defcit                                      66,447         * 31,877
Total net income (2)                        95,463,486       21,619,205

                                            Real Estate and rental
                                                 and leasing

                                                 Real Estate

                                          Lessors of       Lessors of
                                        nonresidential        mini-
                                          buildings        warehouses
                                        (except mini-       and self
                   Item                  warehouses)      storage units

                                             (91)             (92)

Number of partnerships                         271,008            8,344
  Number of partners                         1,580,850           44,729
Total assets                               719,597,067       14,761,839
Income and deductions from a trade
  or business:
  Total income                               4,318,490          226,090
    Business receipts                        3,233,049          225,885
    Ordinary income from other
      partnerships and fiduciaries             315,962            * 166
    Farm netprofit                             * 2,195               --
    Net gain, noncapital assets                 51,520               --
    Other income                               715,763             * 39
  Total deductions                           3,348,525          176,985
    Cost of sales and operations (1)         1,197,078          * 2,631
      Inventory, beginning of year             298,538         * 15,009
      Purchases                                529,433          * 3,753
      Cost of labor                           * 24,274               --
      Additional inventory costs
        (section 263A)                              --               --
      Other costs                              777,216               --
      Less: Inventory, end of year             432,383         * 16,130
    Salaries and wages                         332,812          * 8,526
    Guaranteed payments to partners            134,227               --
    Rent paid                                   99,945            * 562
    Interest paid                              242,544         * 31,335
    Taxes and licenses                         104,226         * 12,924
    Bad debts                                  * 3,200            * 117
    Repairs and maintenance                     39,072          * 5,800
    Depreciation                               139,291         * 17,473
    Depletion                                       --               --
    Retirement plans, etc                      * 5,621               --
    Employee benefit programs                   16,781               --
    Net loss from other partnerships
      and fiduciaries                           86,289               --
    Farm net loss                              * 8,780               --
    Net loss, noncapital assets               * 38,443               --
    Other deductions                           900,217         * 97,616
  Net income (less deficit) from
    trade or business                          969,965           49,106
      Net income                             1,294,202           49,189
      Defcit                                   324,237             * 84
Portfolio income (less deficit)
  distributed directly to partners           4,206,342           51,886
    Interest income                          2,849,410           16,875
    Dividend income                            428,666         * 33,117
    Royalty income                              18,462             * 59
    Net short-term capital gain
      (less deficit)                           -59,169          * 1,716
    Net long-term capital gain
      (less defcit)                            766,961            * 119
    Other portfolio income
      (less deficit)                           202,012               --
Rental real estate income
  (less deficit)                            41,941,325          929,295
    Net income                              42,326,408          932,385
    Deficit                                    385,083          * 3,090
Net income (less deficit) from
  other rental activity                        119,593         * 26,958
    Net income                                 151,495         * 26,958
    Defcit                                    * 31,901               --
Total net income (2)                        46,529,433        1,055,409

                                            Real Estate and rental
                                                  and leasing

                                                  Real Estate

                                          Lessors of
                                            other
                                         real estate          Other
                   Item                    property        real estate

                                             (93)             (94)

Number of partnerships                          45,116           92,614
  Number of partners                           311,276          726,776
Total assets                                80,276,093      250,007,607
Income and deductions from a trade
  or business:
  Total income                               1,831,771       39,037,685
    Business receipts                          692,215       32,898,683
    Ordinary income from other
      partnerships and fiduciaries           * 104,401        3,232,145
    Farm netprofit                            * 12,333         * 28,787
    Net gain, noncapital assets                 85,716          300,481
    Other income                               937,106        2,577,590
  Total deductions                           1,454,339       31,065,288
    Cost of sales and operations (1)            76,350       17,899,165
      Inventory, beginning of year           * 135,440        5,671,956
      Purchases                                122,081        4,937,830
      Cost of labor                                 --         * 84,936
      Additional inventory costs
        (section 263A)                              --        1,079,687
      Other costs                              * 6,299       11,380,594
      Less: Inventory, end of year           * 187,470        5,537,049
    Salaries and wages                         186,131        3,037,361
    Guaranteed payments to partners              8,263          340,867
    Rent paid                                   50,989          409,391
    Interest paid                              256,233          669,614
    Taxes and licenses                          38,391          397,844
    Bad debts                                  * 1,680           86,664
    Repairs and maintenance                     22,964          140,535
    Depreciation                               116,937          425,434
    Depletion                                    * 251               --
    Retirement plans, etc                      * 1,331           41.880
    Employee benefit programs                  * 8,121          142,555
    Net loss from other partnerships
      and fiduciaries                         * 59,620          385,915
    Farm net loss                              * 2,066          * 4,304
    Net loss, noncapital assets                   * 14            6,144
    Other deductions                           624,998        7,077,615
  Net income (less deficit) from
    trade or business                          377,432        7,972,397
      Net income                               477,876        8,604,220
      Defcit                                   100,444          631,823
Portfolio income (less deficit)
  distributed directly to partners             779,263       10,566,707
    Interest income                            364,865        3,469,451
    Dividend income                            131,694        1,689,096
    Royalty income                             253,152          277,347
    Net short-term capital gain
      (less deficit)                           -10,379          -39,108
    Net long-term capital gain
      (less defcit)                             39,911        4,939,054
    Other portfolio income
      (less deficit)                              * 20          230,868
Rental real estate income
  (less deficit)                             4,552,004        6,701,699
    Net income                               4,593,274        7,301,161
    Deficit                                     41,270          599,462
Net income (less deficit) from
  other rental activity                        115,876          123,538
    Net income                                 117,866          124,216
    Defcit                                     * 1,990            * 678
Total net income (2)                         5,795,043       20,464,396

                                             Real Estate and rental
                                                   and leasing

                                                           Lessors of
                                                          nonfinancial
                                            Rental         intangible
                                             and          assets (except
                                           leasing         copyrighted
                   Item                    services          works)

                                             (95)             (96)

Number of partnerships                          16,472               77
  Number of partners                           235,656              331
Total assets                                50,994,194        5,915,908
Income and deductions from a trade
  or business:
  Total income                              10,361,775          768,214
    Business receipts                        7,942,321          309,331
    Ordinary income from other
      partnerships and fiduciaries            * 21,142         * 22,472
    Farm netprofit                                  --               --
    Net gain, noncapital assets                969,372               --
    Other income                             1,428,940          436,411
  Total deductions                           9,026,590          191,068
    Cost of sales and operations (1)         1,329,864               --
      Inventory, beginning of year              99,747               --
      Purchases                                509,615               --
      Cost of labor                          * 114,574               --
      Additional inventory costs
        (section 263A)                             380               --
      Other costs                              726,806               --
      Less: Inventory, end of year             121,258               --
    Salaries and wages                       1,104,555            6,909
    Guaranteed payments to partners             26,896               --
    Rent paid                                  287,984              999
    Interest paid                              658,757         * 45,040
    Taxes and licenses                         162.119              427
    Bad debts                                   60,606            * 863
    Repairs and maintenance                     51,909               18
    Depreciation                             4,141,533              301
    Depletion                                       --               --
    Retirement plans, etc                       31,253              296
    Employee benefit programs                  127,381              740
    Net loss from other partnerships
      and fiduciaries                           20,688               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 2,593               --
    Other deductions                         1,020,450          135,475
  Net income (less deficit) from
    trade or business                        1,335,185          577,146
      Net income                             1,379,726        * 583,260
      Defcit                                    44,541            6,113
Portfolio income (less deficit)
  distributed directly to partners             782,008        1,526,188
    Interest income                            752,112           85,255
    Dividend income                            133,714             * 19
    Royalty income                               * 758      * 1,432,149
    Net short-term capital gain
      (less deficit)                            * -597               --
    Net long-term capital gain
      (less defcit)                           -104,014            * -19
    Other portfolio income
      (less deficit)                              * 35          * 8,783
Rental real estate income
  (less deficit)                               261,099          * 3,591
    Net income                                 264,098          * 3,591
    Deficit                                    * 2,999               --
Net income (less deficit) from
  other rental activity                      2,027,971         * 20,175
    Net income                               2,285,341         * 20,175
    Defcit                                   * 257,370              --
Total net income (2)                         4,510,874        2,127,118

                                          Professional, scientific, and
                                                technical services

                                                              Legal
                   Item                       Total          services

                                               (97)             (98)

Number of partnerships                          93,945           25,245
  Number of partners                           342,952          134,834
Total assets                                86,034,983       20,821,219
Income and deductions from a trade
  or business:
  Total income                             205,800,392       92,986,874
    Business receipts                      195,515,980       91,289,754
    Ordinary income from other
      partnerships and fiduciaries           1,753,235          366,767
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 29,392            4,154
    Other income                             8,501,785        1,326,199
  Total deductions                         146,113,696       59,676,793
    Cost of sales and operations (1)        22,315,904        1,218,790
      Inventory, beginning of year             296,829            * 151
      Purchases                              6,668,712         * 30,737
      Cost of labor                          2,968,092         * 57,215
      Additional inventory costs
        (section 263A)                         409,147        * 207,106
      Other costs                           12,219,304          883,417
      Less: Inventory, end of year             372,028            * 184
    Salaries and wages                      51,772,104       27,151,256
    Guaranteed payments to partners          9,377,279        4,409,531
    Rent paid                                9,435,051        6,057,504
    Interest paid                              947,168          275,928
    Taxes and licenses                       4,479,014        2,367,292
    Bad debts                                  264,802           76,864
    Repairs and maintenance                  1,066,367          423,291
    Depreciation                             2,810,525        1,338,033
    Depletion                                    * 148            * 148
    Retirement plans, etc                    2,193,838          978,916
    Employee benefit programs                2,948,164        1,277,750
    Net loss from other partnerships
      and fiduciaries                           80,365           11,766
    Farm net loss                                   --               --
    Net loss, noncapital assets                 46,979           37,959
    Other deductions                        38,375,988       14,051,765
  Net income (less deficit) from
    trade or business                       59,686,695       33,310,081
      Net income                            59,757,576       33,311,115
      Defcit                                    70,881          * 1,033
Portfolio income (less deficit)
  distributed directly to partners           1,879,570          121,965
    Interest income                            664,398           81,117
    Dividend income                            206,013            8,341
    Royalty income                             180,846              226
    Net short-term capital gain
      (less deficit)                            97,104           23,984
    Net long-term capital gain
      (less defcit)                            508,995            4,019
    Other portfolio income
      (less deficit)                           222,214            4,278
Rental real estate income
  (less deficit)                                50,112           20,604
    Net income                                  60,543           24,686
    Deficit                                     10,431            4,081
Net income (less deficit) from
  other rental activity                        * 1,698          * 1,317
    Net income                                 * 1,712          * 1,317
    Defcit                                        * 14               --
Total net income (2)                        61,011,977       33,425,965

                                         Professional, scientific, and
                                               technical services

                                         Accounting,
                                             tax
                                         preparation,    Architectural,
                                         bookkeeping       engineering
                                         and payroll       and related
                   Item                    services         services

                                             (99)             (100)

Number of partnerships                          11,497            7,056
  Number of partners                            55,043           17,677
Total assets                                10,834,303        5,169,871
Income and deductions from a trade
  or business:
  Total income                              36,118,528       12,781,452
    Business receipts                       35,724,496       12,583,311
    Ordinary income from other
      partnerships and fiduciaries             104,770         * 41,458
    Farm netprofit                                  --               --
    Net gain, noncapital assets                   * 79          * 9,066
    Other income                               289,182          147,617
  Total deductions                          28,946,769       10,983,055
    Cost of sales and operations (1)           894,433        6,127,051
      Inventory, beginning of year                * 26         * 51,227
      Purchases                               * 84,940          543,145
      Cost of labor                            601,757          702,542
      Additional inventory costs
        (section 263A)                              --         * 15,983
      Other costs                              207,735        4,789,025
      Less: Inventory, end of year                * 26         * 59,877
    Salaries and wages                      11,812,537        1,746,087
    Guaranteed payments to partners          3,136,003          360,498
    Rent paid                                1,696,679          265,498
    Interest paid                              273,688           28,923
    Taxes and licenses                       1,018,958          181,607
    Bad debts                                   14,790           20,726
    Repairs and maintenance                    133,639           41,701
    Depreciation                               575,425          189,143
    Depletion                                       --               --
    Retirement plans, etc                      882,847           50,266
    Employee benefit programs                  465,170           85,898
    Net loss from other partnerships
      and fiduciaries                           52,760            1,474
    Farm net loss                                   --               --
    Net loss, noncapital assets                  2,966              750
    Other deductions                         7,986,874        1,883,434
  Net income (less deficit) from
    trade or business                        7,171,759        1,798,397
      Net income                             7,171,944        1,828,241
      Defcit                                     * 185         * 29,845
Portfolio income (less deficit)
  distributed directly to partners             -97,130          147,702
    Interest income                             51,661           55,155
    Dividend income                              4,281          * 4,540
    Royalty income                               7,211           89,922
    Net short-term capital gain
      (less deficit)                            -1,396         * -2,036
    Net long-term capital gain
      (less defcit)                           -159,095            * 123
    Other portfolio income
      (less deficit)                               208               --
Rental real estate income
  (less deficit)                                -1,816            1,457
    Net income                                   2,823            1,465
    Deficit                                      4,639                8
Net income (less deficit) from
  other rental activity                            318               --
    Net income                                   * 318               --
    Defcit                                          --               --
Total net income (2)                         7,233,622        1,949,470

                                        Professional, scientific, and
                                             technical services

                                                            Computer
                                                             systems
                                         Specialized       design and
                                            design           related
                   Item                    services         services

                                            (101)             (102)

Number of partnerships                           3,211           13,720
  Number of partners                             6,951           31,736
Total assets                                   138,662       12,525,641
Income and deductions from a trade
  or business:
  Total income                                 948,471       15,242,782
    Business receipts                          940,882       15,035,958
    Ordinary income from other
      partnerships and fiduciaries                  --          * 2,264
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  2,388          * 6,391
    Other income                               * 5,201          198,168
  Total deductions                             795,158        6,250,006
    Cost of sales and operations (1)           473,632        1,919,130
      Inventory, beginning of year            * 17,871            9,427
      Purchases                                258,939          810,642
      Cost of labor                           * 35,999          355,519
      Additional inventory costs
        (section 263A)                        * 13,537         * 11,236
      Other costs                            * 164,609          766,590
      Less: Inventory, end of year            * 17,323           34,284
    Salaries and wages                          73,530        1,157,788
    Guaranteed payments to partners           * 51,377          228,056
    Rent paid                                   23,624          126,785
    Interest paid                                1,664           38,209
    Taxes and licenses                          10,391          136,954
    Bad debts                                    * 492           66,826
    Repairs and maintenance                      3,995           83,441
    Depreciation                                11,087           97,732
    Depletion                                       --               --
    Retirement plans, etc                      * 5,166           22,409
    Employee benefit programs                  * 3,062           80,723
    Net loss from other partnerships
      and fiduciaries                               37               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 750          * 2,042
    Other deductions                           136,352        2,289,912
  Net income (less deficit) from
    trade or business                          153,313        8,992,776
      Net income                               153,313        8,996,284
      Defcit                                        --          * 3,508
Portfolio income (less deficit)
  distributed directly to partners               7,258          555,449
    Interest income                                508          219,175
    Dividend income                                * 5           29,946
    Royalty income                               * 103           12,144
    Net short-term capital gain
      (less deficit)                                --           95,013
    Net long-term capital gain
      (less defcit)                            * 6,641         * -4,185
    Other portfolio income
      (less deficit)                                --          203,356
Rental real estate income
  (less deficit)                                    --         * 12,467
    Net income                                      --         * 12,467
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                             --               --
    Net income                                      --               --
    Defcit                                          --               --
Total net income (2)                           153,930        9,469,864

                                         Professional, scientific, and
                                               technical services

                                        Other professional, scientific,
                                              and technical services

                                                           Management,
                                                           scientific
                                                          and technical
                                                           consulting
                   Item                       Total         services

                                              (103)            (104)

Number of partnerships                          33,215           18,076
  Number of partners                            96,711           53,502
Total assets                                36,545,287       22,397,360
Income and deductions from a trade
  or business:
  Total income                              47,722,285       23,144,316
    Business receipts                       39,941,579       19,495,667
    Ordinary income from other
      partnerships and fiduciaries           1,237,976          907,773
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  7,313            5,003
    Other income                             6,535,418        2,735,874
  Total deductions                          39,461,916       17,903,701
    Cost of sales and operations (1)        11,682,869        2,486,337
      Inventory, beginning of year             218,128         * 30,070
      Purchases                              4,940,309          535,708
      Cost of labor                          1,215,060          502,141
      Additional inventory costs
        (section 263A)                         161,285         * 31,945
      Other costs                            5,407,928        1,438,382
      Less: Inventory, end of year             260,334           51,909
    Salaries and wages                       9,830,905        5,721,457
    Guaranteed payments to partners          1,191,814          831,840
    Rent paid                                1,264,962          765,071
    Interest paid                              328,757          197,397
    Taxes and licenses                         763,813          447,064
    Bad debts                                   85,104           39,279
    Repairs and maintenance                    380,300           60,419
    Depreciation                               599,106          253,930
    Depletion                                       --               --
    Retirement plans, etc                      254,235          137,037
    Employee benefit programs                1,035,561          444,016
    Net loss from other partnerships
      and fiduciaries                           14,327            6,785
    Farm net loss                                   --               --
    Net loss, noncapital assets                  2,513            * 712
    Other deductions                        12,027,651        6,512,355
  Net income (less deficit) from
    trade or business                        8,260,369        5,240,615
      Net income                             8,296,679        5,250,849
      Defcit                                    36,310           10,235
Portfolio income (less deficit)
  distributed directly to partners           1,144,326          559,558
    Interest income                            256,783          179,567
    Dividend income                            158,899           26,409
    Royalty income                            * 71,241           70,895
    Net short-term capital gain
      (less deficit)                           -18,461          -26,497
    Net long-term capital gain
      (less defcit)                            661,493          295,173
    Other portfolio income
      (less deficit)                          * 14,371         * 14,012
Rental real estate income
  (less deficit)                                17,400            7,890
    Net income                                  19,103            8,952
    Deficit                                    * 1,703          * 1,062
Net income (less deficit) from
  other rental activity                           * 62             * 76
    Net income                                    * 76             * 76
    Defcit                                        * 14               --
Total net income (2)                         8,779,125        5,539,463

                                         Professional, scientific, and
                                               technical services

                                        Other professional, scientific,
                                             and technical services

                                                              Other
                                                          miscellaneous
                   Item                                   professional,
                                         Advertising     scientific and
                                         and related        technical
                                           services          services

                                            (105)             (106)

Number of partnerships                           4,056           11,084
  Number of partners                            10,130           33,078
Total assets                                 5,235,335        8,912,593
Income and deductions from a trade
  or business:
  Total income                               6,415,319       18,162,650
    Business receipts                        6,122,003       14,323,909
    Ordinary income from other
      partnerships and fiduciaries             193,322        * 136,881
    Farm netprofit                                  --               --
    Net gain, noncapital assets                   * 69          * 2,242
    Other income                                99,925        3,699,619
  Total deductions                           5,434,700       16,123,516
    Cost of sales and operations (1)         2,580,723        6,615,809
      Inventory, beginning of year              37,177          150,881
      Purchases                              1,247,081        3,157,519
      Cost of labor                           * 34,442          678,477
      Additional inventory costs
        (section 263A)                       * 111,790         * 17,551
      Other costs                            1,188,252        2,781,294
      Less: Inventory, end of year              38,019          170,406
    Salaries and wages                         905,366        3,204,083
    Guaranteed payments to partners            128,212          231,762
    Rent paid                                  158,183          341,708
    Interest paid                               38,281           93,079
    Taxes and licenses                          95,985          220,763
    Bad debts                                   28,966           16,859
    Repairs and maintenance                     16,335          303,545
    Depreciation                                99,160          246,015
    Depletion                                       --               --
    Retirement plans, etc                       31,438           85,760
    Employee benefit programs                   59,172          532,373
    Net loss from other partnerships
      and fiduciaries                             * 39          * 7,503
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 1,371            * 429
    Other deductions                         1,291,469        4,223,827
  Net income (less deficit) from
    trade or business                          980,619        2,039,134
      Net income                               987,391        2,058,439
      Defcit                                   * 6,771           19,305
Portfolio income (less deficit)
  distributed directly to partners              76,479          508,289
    Interest income                             18,203           59,013
    Dividend income                              * 216          132,275
    Royalty income                                  --            * 346
    Net short-term capital gain
      (less deficit)                              -692          * 8,729
    Net long-term capital gain
      (less defcit)                           * 58,382          307,937
    Other portfolio income
      (less deficit)                             * 370            * -10
Rental real estate income
  (less deficit)                                   192          * 9,318
    Net income                                     192          * 9,959
    Deficit                                         --            * 641
Net income (less deficit) from
  other rental activity                             --            * -13
    Net income                                      --              (3)
    Defcit                                          --             * 14
Total net income (2)                           999,600        2,240,062

                                                         Administrative
                                                           and support
                                                           and waste
                                                         management and
                                          Management       remediation
                                         of companies       services
                                           (holding
                   Item                   companies)          Total

                                            (107)             (108)

Number of partnerships                          10,623           25,635
  Number of partners                           151,812           62,180
Total assets                               165,572,560       22,051,580
Income and deductions from a trade
  or business:
  Total income                              11,511,756       39,990,594
    Business receipts                        5,228,618       38,048,915
    Ordinary income from other
      partnerships and fiduciaries           4,455,817          272,328
    Farm netprofit                               1,885               --
    Net gain, noncapital assets                113,389           48,060
    Other income                             1,712,047        1,621,291
  Total deductions                           6,107,475       35,371,880
    Cost of sales and operations (1)         2,927,961       12,949,521
      Inventory, beginning of year             289,859          218,518
      Purchases                              2,471,946        2,434,924
      Cost of labor                           * 38,135        4,443,315
      Additional inventory costs
        (section 263A)                        * 10,429          300,536
      Other costs                              452,511        5,664,395
      Less: Inventory, end of year             334,919          247,104
    Salaries and wages                         580,123       10,663,870
    Guaranteed payments to partners            155,202          377,989
    Rent paid                                  103,282          670,808
    Interest paid                              626,399          395,740
    Taxes and licenses                          92,256          790,277
    Bad debts                                   72,824           70,370
    Repairs and maintenance                     49,787          215,406
    Depreciation                                93,438          738,285
    Depletion                                       --               --
    Retirement plans, etc                        4,519          208,702
    Employee benefit programs                   69,715        1,685,404
    Net loss from other partnerships
      and fiduciaries                          205,155           32,139
    Farm net loss                                1,967               --
    Net loss, noncapital assets                  * 218            1,019
    Other deductions                         1,124,628        6,572,349
  Net income (less deficit) from
    trade or business                        5,404,280        4,618,715
      Net income                             6,016,972        4,632,143
      Defcit                                   612,691           13,428
Portfolio income (less deficit)
  distributed directly to partners           8,540,141          633,226
    Interest income                          2,648,859           95,266
    Dividend income                          3,045,337           12,632
    Royalty income                             536,791        * 256,709
    Net short-term capital gain
      (less deficit)                            49,106         * -2,866
    Net long-term capital gain
      (less defcit)                          2,228,910          271,464
    Other portfolio income
      (less deficit)                            31,138               --
Rental real estate income
  (less deficit)                               367,745           25,170
    Net income                                 416,575           25,678
    Deficit                                     48,831            * 508
Net income (less deficit) from
  other rental activity                         19,758            * 254
    Net income                                  30,515            * 552
    Defcit                                    * 10,758              299
Total net income (2)                        12,053,908        5,008,766

                                          Administrative and support
                                           and waste management and
                                              remediation services

                                                              Waste
                   Item                 Administrative     management
                                             and               and
                                           support         remediation
                                           services         services

                                            (109)             (110)

Number of partnerships                          24,677              958
  Number of partners                            59,809            2,370
Total assets                                17,190,696        4,860,884
Income and deductions from a trade
  or business:
  Total income                              33,219,524        6,771,070
    Business receipts                       31,361,910        6,687,005
    Ordinary income from other
      partnerships and fiduciaries             269,626            2,702
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 10,033           38,028
    Other income                             1,577,955           43,336
  Total deductions                          29,235,679        6,136,201
    Cost of sales and operations (1)         9,527,328        3,422,193
      Inventory, beginning of year             191,823         * 26,695
      Purchases                              2,149,033          285,891
      Cost of labor                          4,171,467          271,848
      Additional inventory costs
        (section 263A)                         298,049          * 2,487
      Other costs                            2,802,663        2,861,732
      Less: Inventory, end of year             220,643           26,461
    Salaries and wages                       9,380,260        1,283,611
    Guaranteed payments to partners            376,750          * 1,239
    Rent paid                                  626,320           44,488
    Interest paid                              272,162          123,578
    Taxes and licenses                         747,494           42,783
    Bad debts                                   62,988            7,382
    Repairs and maintenance                    173,321           42,085
    Depreciation                               554,871          183,414
    Depletion                                       --               --
    Retirement plans, etc                      204,887          * 3,815
    Employee benefit programs                1,635,285           50,119
    Net loss from other partnerships
      and fiduciaries                         * 31,107            1,032
    Farm net loss                                   --               --
    Net loss, noncapital assets                    952             * 67
    Other deductions                         5,641,953          930,395
  Net income (less deficit) from
    trade or business                        3,983,845          634,869
      Net income                             3,997,274          634,869
      Defcit                                    13,428               --
Portfolio income (less deficit)
  distributed directly to partners             593,102           40,124
    Interest income                             83,926           11,360
    Dividend income                             12,632               --
    Royalty income                           * 256,709               --
    Net short-term capital gain
      (less deficit)                          * -2,866               --
    Net long-term capital gain
      (less defcit)                            242,700         * 28,764
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                25,163                6
    Net income                                  25,672                6
    Deficit                                      * 508               --
Net income (less deficit) from
  other rental activity                          * 117              137
    Net income                                   * 415              137
    Defcit                                         299               --
Total net income (2)                         4,362,393          646,373

                                                           Health care
                                                           and social
                                                           assistance
                                         Educational
                   Item                    services           Total

                                            (111)             (112)

Number of partnerships                           3,679           30,866
  Number of partners                            23,768          138,772
Total assets                                 3,845,998       36,856,691
Income and deductions from a trade
  or business:
  Total income                               1,771,750       81,062,200
    Business receipts                        1,714,381       76,596,828
    Ordinary income from other
      partnerships and fiduciaries                  --          421,711
    Farm netprofit                                  --               --
    Net gain, noncapital assets                   * 50           11,559
    Other income                              * 57,319        4,032,101
  Total deductions                           1,426,927       64,722,617
    Cost of sales and operations (1)           257,709        6,029,369
      Inventory, beginning of year               * 231           87,773
      Purchases                               * 21,827        1,229,956
      Cost of labor                           * 41,020          955,485
      Additional inventory costs
        (section 263A)                           * 268         * 74,377
      Other costs                              194,970        3,799,266
      Less: Inventory, end of year               * 607          117,488
    Salaries and wages                         390,036       15,450,583
    Guaranteed payments to partners             39,924        3,264,883
    Rent paid                                   78,685        2,529,144
    Interest paid                               12,381          928,139
    Taxes and licenses                          39,698        1,712,003
    Bad debts                                  * 5,656        3,365,825
    Repairs and maintenance                     11,889          770,675
    Depreciation                                24,311        2,052,706
    Depletion                                       --            * 303
    Retirement plans, etc                        5,003          298,243
    Employee benefit programs                   27,446        1,392,913
    Net loss from other partnerships
      and fiduciaries                               --           25,587
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 117          106,316
    Other deductions                           534,074       26,795,929
  Net income (less deficit) from
    trade or business                          344,823       16,339,583
      Net income                               347,682       16,346,673
      Defcit                                   * 2,859            7,090
Portfolio income (less deficit)
  distributed directly to partners              11,970          267,790
    Interest income                              4,982          183,221
    Dividend income                              * 246            6,313
    Royalty income                             * 6,728               --
    Net short-term capital gain
      (less deficit)                                --            6,870
    Net long-term capital gain
      (less defcit)                               * 14           71,265
    Other portfolio income
      (less deficit)                                --            * 122
Rental real estate income
  (less deficit)                                13,067           33,675
    Net income                                  13,067           48,378
    Deficit                                         --           14,703
Net income (less deficit) from
  other rental activity                           * 54           38,588
    Net income                                    * 54           38,675
    Defcit                                          --               87
Total net income (2)                           369,900       16,601,502

                                            Health care and social
                                                   assistance

                                                             Offices
                                           Offices of        of other
                                           physicians         health
                   Item                   and dentists    practitioners

                                              (113)            (114)

Number of partnerships                          11,693            6,748
  Number of partners                            50,566           24,162
Total assets                                 4,203,896        2,356,641
Income and deductions from a trade
  or business:
  Total income                              28,635,813        6,745,396
    Business receipts                       25,273,646        6,611,470
    Ordinary income from other
      partnerships and fiduciaries             167,806        * 110,412
    Farm netprofit                                  --               --
    Net gain, noncapital assets                  5,322          * 4,649
    Other income                             3,189,038           18,865
  Total deductions                          20,129,397        5,206,382
    Cost of sales and operations (1)         1,393,202          857,581
      Inventory, beginning of year               8,235           26,379
      Purchases                                140,082          315,183
      Cost of labor                            201,213         * 73,173
      Additional inventory costs
        (section 263A)                        * 22,855            * 475
      Other costs                            1,031,977          471,217
      Less: Inventory, end of year              11,159           28,847
    Salaries and wages                       6,213,730          831,881
    Guaranteed payments to partners          2,184,255          239,227
    Rent paid                                  906,259          216,743
    Interest paid                              103,579           23,519
    Taxes and licenses                         473,203          101,851
    Bad debts                                  150,355          332,674
    Repairs and maintenance                    164,155           70,250
    Depreciation                               316,360          148,463
    Depletion                                       --               --
    Retirement plans, etc                      202,230           16,278
    Employee benefit programs                  589,322           35,142
    Net loss from other partnerships
      and fiduciaries                            4,740              592
    Farm net loss                                   --               --
    Net loss, noncapital assets                  * 428             * 37
    Other deductions                         7,427,580        2,332,145
  Net income (less deficit) from
    trade or business                        8,506,416        1,539,014
      Net income                             8,506,562        1,540,270
      Defcit                                     * 146          * 1,256
Portfolio income (less deficit)
  distributed directly to partners              36,182           62,343
    Interest income                             25,712            6,709
    Dividend income                              1,778             * 86
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                           * 6,960           * -240
    Net long-term capital gain
      (less defcit)                              1,610           55,788
    Other portfolio income
      (less deficit)                             * 122               --
Rental real estate income
  (less deficit)                                 5,226          * 2,953
    Net income                                   5,226            2,957
    Deficit                                         --              * 4
Net income (less deficit) from
  other rental activity                             --         * 13,408
    Net income                                      --         * 13,408
    Defcit                                          --               --
Total net income (2)                         8,539,255        1,562,171

                                            Health care and social
                                                   assistance

                                                              Medical
                                           Outpatient           and
                                              care          diagnostic
                   Item                     centers        laboratories

                                              (115)             (116)

Number of partnerships                           2,484            1,322
  Number of partners                            23,393            7,076
Total assets                                 5,920,208        2,097,947
Income and deductions from a trade
  or business:
  Total income                              12,463,789        4,374,963
    Business receipts                       12,309,334        3,921,570
    Ordinary income from other
      partnerships and fiduciaries              45,131         * 42,636
    Farm netprofit                                  --               --
    Net gain, noncapital assets                   * 56            * 514
    Other income                               109,267          410,243
  Total deductions                          10,192,538        3,334,454
    Cost of sales and operations (1)           792,681          493,130
      Inventory, beginning of year              22,978         * 16,032
      Purchases                                207,845          150,391
      Cost of labor                           * 78,169        * 136,215
      Additional inventory costs
        (section 263A)                        * 41,214               --
      Other costs                              478,288          206,258
      Less: Inventory, end of year              35,814         * 15,767
    Salaries and wages                       1,608,796          728,557
    Guaranteed payments to partners             44,501         * 95,315
    Rent paid                                  363,920          147,272
    Interest paid                              103,336           47,355
    Taxes and licenses                         179,800           64,875
    Bad debts                                1,378,221          145,088
    Repairs and maintenance                    134,026           60,386
    Depreciation                               394,618          224,001
    Depletion                                       --               --
    Retirement plans, etc                       22,216           23,893
    Employee benefit programs                  163,545           92,252
    Net loss from other partnerships
      and fiduciaries                          * 1,730          * 1,633
    Farm net loss                                   --               --
    Net loss, noncapital assets                * 1,238              670
    Other deductions                         5,003,910        1,210,027
  Net income (less deficit) from
    trade or business                        2,271,251        1,040,509
      Net income                             2,271,367        1,040,967
      Defcit                                     * 116              457
Portfolio income (less deficit)
  distributed directly to partners              24,185           12,762
    Interest income                             24,524            6,696
    Dividend income                               * 26            * 205
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                             * 352              * 8
    Net long-term capital gain
      (less defcit)                             * -717          * 5,853
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                               * 2,118            * 564
    Net income                                 * 2,209            * 673
    Deficit                                       * 91            * 109
Net income (less deficit) from
  other rental activity                          2,641            * 244
    Net income                                 * 2,655            * 244
    Defcit                                          14               --
Total net income (2)                         2,300,560        1,048,218

                                            Health care and social
                                                  assistance

                                                              Other
                                              Home          ambulatory
                                             health           health
                                              care             care
                   Item                     services         services

                                             (117)             (118)

Number of partnerships                             974              433
  Number of partners                             2,266            1,540
Total assets                                   559,897          384,283
Income and deductions from a trade
  or business:
  Total income                               1,598,891          570,630
    Business receipts                        1,596,892          568,415
    Ordinary income from other
      partnerships and fiduciaries                  --               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                     --               --
    Other income                               * 1,999          * 2,215
  Total deductions                           1,415,422          493,911
    Cost of sales and operations (1)           268,956         * 93,171
      Inventory, beginning of year             * 3,675          * 1,197
      Purchases                              * 247,798         * 98,033
      Cost of labor                              * 887              520
      Additional inventory costs
        (section 263A)                              --               --
      Other costs                             * 25,503           *1,805
      Less: Inventory, end of year             * 8,907          * 8,385
    Salaries and wages                         498,117         * 97,748
    Guaranteed payments to partners           * 18,335          * 1,885
    Rent paid                                   19,373           12,212
    Interest paid                               17,976          * 2,491
    Taxes and licenses                          42,943            9,667
    Bad debts                                  * 6,196         * 28,962
    Repairs and maintenance                      8,834            5,456
    Depreciation                                42,424            9,854
    Depletion                                       --               --
    Retirement plans, etc                      * 1,712            * 353
    Employee benefit programs                   24,169         * 73,694
    Net loss from other partnerships
      and fiduciaries                               --               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                     42               --
    Other deductions                           466,344          158,419
  Net income (less deficit) from
    trade or business                          183,470           76,719
      Net income                               183,470           76,728
      Defcit                                        --             * 10
Portfolio income (less deficit)
  distributed directly to partners               1,572          * 2,688
    Interest income                              1,862            * 288
    Dividend income                               * 20               --
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                              * -5               --
    Net long-term capital gain
      (less defcit)                             * -304            2,400
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                 * -64               --
    Net income                                      --               --
    Deficit                                       * 64               --
Net income (less deficit) from
  other rental activity                             --               --
    Net income                                      --               --
    Defcit                                          --               --
Total net income (2)                           185,287           77,007

                                            Health care and social
                                                   assistance

                                                              Nursing
                                                                and
                                                            residential
                                                               care
                   Item                    Hospitals         facilities

                                             (119)             (120)

Number of partnerships                             340            3,404
  Number of partners                             2,462           19,382
Total assets                                11,556,900        9,544,303
Income and deductions from a trade
  or business:
  Total income                              14,003,699       11,601,710
    Business receipts                       13,849,567       11,399,195
    Ordinary income from other
      partnerships and fiduciaries              29,546         * 26,180
    Farm netprofit                                  --               --
    Net gain, noncapital assets                    791            * 227
    Other income                               123,795          176,109
  Total deductions                          12,209,929       10,781,329
    Cost of sales and operations (1)           931,448        1,001,575
      Inventory, beginning of year             * 1,534            7,666
      Purchases                               * 34,588           30,767
      Cost of labor                                 --          403,860
      Additional inventory costs
        (section 263A)                              --          * 8,236
      Other costs                              900,269          554,593
      Less: Inventory, end of year             * 4,943          * 3,546
    Salaries and wages                       1,357,475        3,812,589
    Guaranteed payments to partners            605,456           47,595
    Rent paid                                  247,341          530,755
    Interest paid                              204,634          410,826
    Taxes and licenses                         241,997          558,387
    Bad debts                                1,257,467           66,605
    Repairs and maintenance                    196,683          117,605
    Depreciation                               580,861          318,451
    Depletion                                       --            * 303
    Retirement plans, etc                       12,284           18,678
    Employee benefit programs                  177,267          228,771
    Net loss from other partnerships
      and fiduciaries                            2,680         * 14,051
    Farm net loss                                   --               --
    Net loss, noncapital assets                103,886             * 14
    Other deductions                         6,290,449        3,655,124
  Net income (less deficit) from
    trade or business                        1,793,770          820,381
      Net income                             1,798,029          821,226
      Defcit                                   * 4,259            * 845
Portfolio income (less deficit)
  distributed directly to partners              87,593           39,264
    Interest income                             87,775           28,973
    Dividend income                              * 385            3,270
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                                 4           * -186
    Net long-term capital gain
      (less defcit)                             * -572          * 7,207
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                                -3,034         * 25,894
    Net income                                   8,709         * 28,586
    Deficit                                   * 11,743          * 2,692
Net income (less deficit) from
  other rental activity                         22,222             * 74
    Net income                                  22,294             * 74
    Defcit                                          73               --
Total net income (2)                         1,901,118          878,591

                                         Health care         Arts,
                                          and social     entertainment,
                                          assiatance     and recreation

                                            Social

                   Item                   assistance          Total

                                            (121)             (122)

Number of partnerships                           3,468           15,285
  Number of partners                             7,925          162,968
Total assets                                   232,616       21,916,225
Income and deductions from a trade
  or business:
  Total income                               1,067,309       31,235,792
    Business receipts                        1,066,739       29,098,522
    Ordinary income from other
      partnerships and fiduciaries                  --          668,659
    Farm netprofit                                  --               --
    Net gain, noncapital assets                     --           46,370
    Other income                                 * 571        1,422,241
  Total deductions                             959,255       27,193,991
    Cost of sales and operations (1)           197,624       14,029,265
      Inventory, beginning of year                * 76          115,697
      Purchases                                * 5,268          702,859
      Cost of labor                           * 61,448          318,685
      Additional inventory costs
        (section 263A)                         * 1,597           39,356
      Other costs                            * 129,356       12,968,367
      Less: Inventory, end of year               * 121          118,149
    Salaries and wages                         301,689        3,864,728
    Guaranteed payments to partners             28,315          139,652
    Rent paid                                   85,270          473,133
    Interest paid                               14,423          504,917
    Taxes and licenses                          39,281        1,461,074
    Bad debts                                    * 257           17,764
    Repairs and maintenance                     13,280          219,346
    Depreciation                                17,674          774,882
    Depletion                                       --               --
    Retirement plans, etc                          600           64,237
    Employee benefit programs                    8,750          181,916
    Net loss from other partnerships
      and fiduciaries                            * 161            9,785
    Farm net loss                                   --               --
    Net loss, noncapital assets                     --           13,788
    Other deductions                           251,931        5,439,504
  Net income (less deficit) from
    trade or business                          108,054        4,041,801
      Net income                               108,054        4,046,982
      Defcit                                        --          * 5,181
Portfolio income (less deficit)
  distributed directly to partners               1,200          183,280
    Interest income                                681          104,294
    Dividend income                              * 543            5,600
    Royalty income                                  --         * 19,154
    Net short-term capital gain
      (less deficit)                             * -24          * 4,416
    Net long-term capital gain
      (less defcit)                                  1           35,232
    Other portfolio income
      (less deficit)                                --         * 14,584
Rental real estate income
  (less deficit)                                  * 18           18,368
    Net income                                    * 18           28,329
    Deficit                                         --          * 9,961
Net income (less deficit) from
  other rental activity                             --          * 5,199
    Net income                                      --          * 5,199
    Defcit                                          --               --
Total net income (2)                           109,296        4,209,000

                                          Arts, entertainment, and
                                                  recreation

                                          Performing
                                            arts,           Museums,
                                          spectator        historical
                                            sports           sites,
                                         and related       and similar
                   Item                   industries      institutions

                                            (123)             (124)

Number of partnerships                           9,670              --
  Number of partners                            82,050              --
Total assets                                 8,213,171              --
Income and deductions from a trade
  or business:
  Total income                               9,244,008              --
    Business receipts                        7,833,030              --
    Ordinary income from other
      partnerships and fiduciaries             298,179              --
    Farm netprofit                                  --              --
    Net gain, noncapital assets                * 3,931              --
    Other income                             1,108,868              --
  Total deductions                           7,644,734              --
    Cost of sales and operations (1)         1,472,065              --
      Inventory, beginning of year              17,715              --
      Purchases                                112,611              --
      Cost of labor                          * 264,150              --
      Additional inventory costs
        (section 263A)                        * 39,196              --
      Other costs                            1,057,472              --
      Less: Inventory, end of year              19,529              --
    Salaries and wages                       2,442,195              --
    Guaranteed payments to partners             44,953              --
    Rent paid                                  177,216              --
    Interest paid                              143,864              --
    Taxes and licenses                         154,451              --
    Bad debts                                    8,693              --
    Repairs and maintenance                     38,620              --
    Depreciation                               169,532              --
    Depletion                                       --              --
    Retirement plans, etc                       55,457              --
    Employee benefit programs                   82,888              --
    Net loss from other partnerships
      and fiduciaries                            9,785              --
    Farm net loss                                   --              --
    Net loss, noncapital assets                * 2,687              --
    Other deductions                         2,842,328              --
  Net income (less deficit) from
    trade or business                        1,599,274              --
      Net income                             1,602,547              --
      Defcit                                   * 3,273              --
Portfolio income (less deficit)
  distributed directly to partners             110,759              --
    Interest income                             56,675              --
    Dividend income                              1,573              --
    Royalty income                            * 19,154              --
    Net short-term capital gain
      (less deficit)                           * 4,538              --
    Net long-term capital gain
      (less defcit)                             14,235              --
    Other portfolio income
      (less deficit)                            14,585              --
Rental real estate income
  (less deficit)                              * -2,587              --
    Net income                                 * 7,284              --
    Deficit                                    * 9,871              --
Net income (less deficit) from
  other rental activity                             --              --
    Net income                                      --              --
    Defcit                                          --              --
Total net income (2)                         1,688,674              --

                                            Arts,         Accomodation
                                        entertainment,      and food
                                        and recreation      services

                                          Amusement,
                                        gambling, and
                                          recreation
                   Item                   industries          Total

                                            (125)             (126)

Number of partnerships                           5,614           37,761
  Number of partners                            80,919          184,942
Total assets                                13,703,055       60,485,801
Income and deductions from a trade
  or business:
  Total income                              21,991,785       55,759,950
    Business receipts                       21,265,492       54,119,704
    Ordinary income from other
      partnerships and fiduciaries           * 370,480          260,774
    Farm netprofit                                  --                3
    Net gain, noncapital assets                 42,439          190,678
    Other income                               313,373        1,188,793
  Total deductions                          19,549,258       50,696,524
    Cost of sales and operations (1)        12,557,201       16,531,342
      Inventory, beginning of year              97,982          458,761
      Purchases                                590,247       11,444,958
      Cost of labor                             54,534        2,424,100
      Additional inventory costs
        (section 263A)                           * 160           46,083
      Other costs                           11,910,895        2,639,135
      Less: Inventory, end of year              98,621          481,695
    Salaries and wages                       1,422,533        9,503,005
    Guaranteed payments to partners             94,699          256,827
    Rent paid                                  295,918        2,387,286
    Interest paid                              361,053        2,231,858
    Taxes and licenses                       1,306,623        2,273,626
    Bad debts                                    9,071           59,013
    Repairs and maintenance                    180,726        1,008,553
    Depreciation                               605,350        2,688,050
    Depletion                                       --               --
    Retirement plans, etc                        8,780           38,534
    Employee benefit programs                   99,027          444,292
    Net loss from other partnerships
      and fiduciaries                               --          * 4,935
    Farm net loss                                   --               --
    Net loss, noncapital assets               * 11,101           20,550
    Other deductions                         2,597,176       13,248,653
  Net income (less deficit) from
    trade or business                        2,442,527        5,063,426
      Net income                             2,444,435        5,109,400
      Defcit                                   * 1,908           45,974
Portfolio income (less deficit)
  distributed directly to partners              72,521          465,078
    Interest income                             47,619          268,332
    Dividend income                              4,027            9,514
    Royalty income                                  --         * 17,435
    Net short-term capital gain
      (less deficit)                            * -122           77,193
    Net long-term capital gain
      (less defcit)                             20,997           91,339
    Other portfolio income
      (less deficit)                              * -1          * 1,265
Rental real estate income
  (less deficit)                                20,955          164,673
    Net income                                  21,045          165,922
    Deficit                                       * 90          * 1,249
Net income (less deficit) from
  other rental activity                        * 5,199            8,149
    Net income                                 * 5,199          * 8,149
    Defcit                                          --               --
Total net income (2)                         2,520,326        5,532,794

                                         Accomodation and food services

                                                              Food
                                                          services and
                                            Accom-          drinking
                   Item                    modation          places

                                            (127)             (128)

Number of partnerships                          10,935           26,826
  Number of partners                            86,992           97,950
Total assets                                47,474,570       13,011,231
Income and deductions from a trade
  or business:
  Total income                              24,230,805       31,529,146
    Business receipts                       23,408,011       30,711,693
    Ordinary income from other
      partnerships and fiduciaries             204,904           55,869
    Farm netprofit                                   3               --
    Net gain, noncapital assets                143,257           47,421
    Other income                               474,630          714,162
  Total deductions                          21,679,969       29,016,555
    Cost of sales and operations (1)         4,494,841       12,036,501
      Inventory, beginning of year             124,790          333,971
      Purchases                              1,760,290        9,684,669
      Cost of labor                            816,683        1,607,416
      Additional inventory costs
        (section 263A)                          28,635           17,447
      Other costs                            1,896,516          742,619
      Less: Inventory, end of year             132,073          349,622
    Salaries and wages                       3,958,080        5,544,925
    Guaranteed payments to partners             56,408          200,420
    Rent paid                                  608,611        1,778,675
    Interest paid                            1,906,909          324,949
    Taxes and licenses                       1,296,126          977,499
    Bad debts                                   46,198           12,815
    Repairs and maintenance                    511,255          497,298
    Depreciation                             1,860,825          827,225
    Depletion                                       --               --
    Retirement plans, etc                       27,438           11,096
    Employee benefit programs                  323,342          120,951
    Net loss from other partnerships
      and fiduciaries                             * 63          * 4,873
    Farm net loss                                   --               --
    Net loss, noncapital assets                 14,720            5,830
    Other deductions                         6,575,155        6,673,498
  Net income (less deficit) from
    trade or business                        2,550,836        2,512,590
      Net income                             2,587,914        2,521,486
      Defcit                                    37,078          * 8,896
Portfolio income (less deficit)
  distributed directly to partners             405,897           59,181
    Interest income                            218,747           49,585
    Dividend income                              9,070              445
    Royalty income                                 272         * 17,163
    Net short-term capital gain
      (less deficit)                          * 76,774            * 419
    Net long-term capital gain
      (less defcit)                             99,769          * 8,430
    Other portfolio income
      (less deficit)                           * 1,265               --
Rental real estate income
  (less deficit)                               151,501           13,172
    Net income                                 152,541         * 13,381
    Deficit                                    * 1,040            * 209
Net income (less deficit) from
  other rental activity                        * 8,149               --
    Net income                                 * 8,149               --
    Defcit                                          --               --
Total net income (2)                         2,939,840        2,592,954

                                                  Other services

                                                            Repair and
                                                            maintenance

                   Item                      Total             Total

                                             (129)             (130)

Number of partnerships                          31,236           17,766
  Number of partners                            75,583           43,004
Total assets                                 6,165,081        2,193,439
Income and deductions from a trade
  or business:
  Total income                              10,059,706        6,721,734
    Business receipts                        9,799,975        6,604,994
    Ordinary income from other
      partnerships and fiduciaries            * 18,725          * 2,864
    Farm netprofit                                  --               --
    Net gain, noncapital assets                 11,544            6,484
    Other income                               229,462          107,393
  Total deductions                           8,651,273        5,786,896
    Cost of sales and operations (1)         3,622,447        3,029,299
      Inventory, beginning of year             310,074          242,382
      Purchases                              2,072,982        1,786,215
      Cost of labor                            750,162          662,264
      Additional inventory costs
        (section 263A)                         * 7,846          * 7,846
      Other costs                              849,674          575,804
      Less: Inventory, end of year             376,132          253,053
    Salaries and wages                       1,427,173          786,442
    Guaranteed payments to partners            187,614          127,767
    Rent paid                                  730,126          285,831
    Interest paid                              159,394           86,432
    Taxes and licenses                         252,246          144,716
    Bad debts                                    9,872            6,964
    Repairs and maintenance                    129,596           66,982
    Depreciation                               221,617          138,494
    Depletion                                       --               --
    Retirement plans, etc                        7,614            6,987
    Employee benefit programs                   50,793           28,064
    Net loss from other partnerships
      and fiduciaries                             * 47              * 3
    Farm net loss                                * 671            * 671
    Net loss, noncapital assets                    370            * 232
    Other deductions                         1,851,692        1,078,014
  Net income (less deficit) from
    trade or business                        1,408,433          934,839
      Net income                             1,409,350          935,647
      Defcit                                     * 917            * 809
Portfolio income (less deficit)
  distributed directly to partners             162,148           10,119
    Interest income                            111,871            5,376
    Dividend income                              1,315             * 97
    Royalty income                                 (3)              (3)
    Net short-term capital gain
      (less deficit)                          * -1,187             * 10
    Net long-term capital gain
      (less defcit)                           * 45,686            * 174
    Other portfolio income
      (less deficit)                           * 4,462          * 4,462
Rental real estate income
  (less deficit)                                70,407           16,939
    Net income                                  70,485           17,017
    Deficit                                       * 78             * 78
Net income (less deficit) from
  other rental activity                        * 1,817               --
    Net income                                 * 1,817               --
    Defcit                                          --               --
Total net income (2)                         1,598,305          961,713

                                                 Other services

                                             Repair and maintenance

                                           Automotive          Other
                                           repair and       repair and
                   Item                   maintenance       maintenance

                                             (131)             (132)

Number of partnerships                          12,623            5,143
  Number of partners                            31,782           11,223
Total assets                                 1,320,124          873,315
Income and deductions from a trade
  or business:
  Total income                               4,244,022        2,477,712
    Business receipts                        4,135,725        2,469,269
    Ordinary income from other
      partnerships and fiduciaries                 914          * 1,950
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 5,458          * 1,026
    Other income                               101,925            5,468
  Total deductions                           3,579,324        2,207,572
    Cost of sales and operations (1)         1,641,297        1,388,001
      Inventory, beginning of year              83,227          159,155
      Purchases                              1,245,605          540,610
      Cost of labor                            199,410          462,853
      Additional inventory costs
        (section 263A)                         * 1,691          * 6,155
      Other costs                              199,154          376,650
      Less: Inventory, end of year              87,790          165,263
    Salaries and wages                         546,532          239,911
    Guaranteed payments to partners             97,206           30,562
    Rent paid                                  243,912           41,919
    Interest paid                               51,741           34,691
    Taxes and licenses                         107,339           37,376
    Bad debts                                    2,566          * 4,398
    Repairs and maintenance                     50,396           16,585
    Depreciation                               100,179           38,315
    Depletion                                       --               --
    Retirement plans, etc                      * 3,009          * 3,978
    Employee benefit programs                   15,483           12,581
    Net loss from other partnerships
      and fiduciaries                               --              * 3
    Farm net loss                                * 671               --
    Net loss, noncapital assets                  * 232               --
    Other deductions                           718,761          359,253
  Net income (less deficit) from
    trade or business                          664,699          270,140
      Net income                               665,094          270,553
      Defcit                                     * 395            * 413
Portfolio income (less deficit)
  distributed directly to partners               8,884            1,235
    Interest income                              4,155            1,222
    Dividend income                               * 83             * 14
    Royalty income                                 (3)               --
    Net short-term capital gain
      (less deficit)                              * 10               --
    Net long-term capital gain
      (less defcit)                              * 174               --
    Other portfolio income
      (less deficit)                           * 4,462               --
Rental real estate income
  (less deficit)                              * 17,004            * -65
    Net income                                * 17,004             * 12
    Deficit                                         --             * 78
Net income (less deficit) from
  other rental activity                             --               --
    Net income                                      --               --
    Defcit                                          --               --
Total net income (2)                           690,403          271,310

                                               Other services

                                                           Religious,
                                                          grantmaking,
                   Item                                      civic,
                                           Personal       professional,
                                         and laundry       and similar
                                           services       organizations

                                            (133)             (134)

Number of partnerships                          12,925            * 545
  Number of partners                            30,113          * 2,466
Total assets                                 3,819,219        * 152,422
Income and deductions from a trade
  or business:
  Total income                               3,279,831         * 58,140
    Business receipts                        3,137,350         * 57,632
    Ordinary income from other
      partnerships and fiduciaries            * 15,861               --
    Farm netprofit                                  --               --
    Net gain, noncapital assets                * 5,059               --
    Other income                               121,560            * 509
  Total deductions                           2,818,259         * 46,118
    Cost of sales and operations (1)           577,753         * 15,396
      Inventory, beginning of year              67,234            * 458
      Purchases                                208,100         * 78,667
      Cost of labor                             85,805          * 2,093
      Additional inventory costs
        (section 263A)                              --               --
      Other costs                              273,870               --
      Less: Inventory, end of year              57,256         * 65,823
    Salaries and wages                         640,730               --
    Guaranteed payments to partners             59,847               --
    Rent paid                                  438,111          * 6,184
    Interest paid                               72,886             * 76
    Taxes and licenses                         106,355          * 1,175
    Bad debts                                    2.909               --
    Repairs and maintenance                     60,187          * 2,427
    Depreciation                                81,518          * 1,606
    Depletion                                       --               --
    Retirement plans, etc                        * 627               --
    Employee benefit programs                   22,730               --
    Net loss from other partnerships
      and fiduciaries                               44               --
    Farm net loss                                   --               --
    Net loss, noncapital assets                    138               --
    Other deductions                           754,423         * 19,255
  Net income (less deficit) from
    trade or business                          461,572         * 12,022
      Net income                               461,680         * 12,022
      Defcit                                     * 109               --
Portfolio income (less deficit)
  distributed directly to partners             152,028               --
    Interest income                            106,495               --
    Dividend income                            * 1,218               --
    Royalty income                                  --               --
    Net short-term capital gain
      (less deficit)                          * -1,197               --
    Net long-term capital gain
      (less defcit)                           * 45,512               --
    Other portfolio income
      (less deficit)                                --               --
Rental real estate income
  (less deficit)                              * 53,468               --
    Net income                                * 53,468               --
    Deficit                                         --               --
Net income (less deficit) from
  other rental activity                        * 1,817               --
    Net income                                 * 1,817               --
    Defcit                                          --               --
Total net income (2)                           624,570         * 12,022

                                          Nature of
                                         business not
                   Item                   allocable

                                            (135)

Number of partnerships                        * 1,349
  Number of partners                          * 3,004
Total assets                                * 156,248
Income and deductions from a trade
  or business:
  Total income                              * 218,095
    Business receipts                       * 218,095
    Ordinary income from other
      partnerships and fiduciaries                 --
    Farm netprofit                                 --
    Net gain, noncapital assets                    --
    Other income                                   --
  Total deductions                          * 181,487
    Cost of sales and operations (1)         * 83,393
      Inventory, beginning of year                 --
      Purchases                                    --
      Cost of labor                                --
      Additional inventory costs
        (section 263A)                             --
      Other costs                                  --
      Less: Inventory, end of year                 --
    Salaries and wages                       * 23,346
    Guaranteed payments to partners                --
    Rent paid                                 * 7,772
    Interest paid                                  --
    Taxes and licenses                            899
    Bad debts                                      --
    Repairs and maintenance                   * 4,904
    Depreciation                                   --
    Depletion                                      --
    Retirement plans, etc                          --
    Employee benefit programs                      --
    Net loss from other partnerships
      and fiduciaries                              --
    Farm net loss                                  --
    Net loss, noncapital assets                    --
    Other deductions                         * 61,174
  Net income (less deficit) from
    trade or business                        * 36,608
      Net income                             * 36,608
      Defcit                                       --
Portfolio income (less deficit)
  distributed directly to partners          * 121,191
    Interest income                           * 4,802
    Dividend income                         * 120,223
    Royalty income                                 --
    Net short-term capital gain
      (less deficit)                         * -3,835
    Net long-term capital gain
      (less defcit)                                --
    Other portfolio income
      (less deficit)                               --
Rental real estate income
  (less deficit)                                   --
    Net income                                     --
    Deficit                                        --
Net income (less deficit) from
  other rental activity                            --
    Net income                                     --
    Defcit                                         --
Total net income (2)                        * 161,634

* Estimate should be used with caution because of the small number of
sample returns on which it is based.

(1) Cost of sales and operations is not equal to the sum of its
components because some partnerships do not report the components.

(2) Total net income (less deficit) is the sum of net income
(less deficit) from trade or business, portfolio income (less deficit)
distributed directly to partners (excluding net short-term capital gain
and net long-term capital gain), net income (less deficit) from rental
real estate, and net income (less deficit) from other rental activity.

(3) Less than $500.

NOTE: Detail may not add to totals because of rounding.
COPYRIGHT 2004 U.S. Government Printing Office
COPYRIGHT 2005 Gale Group
 

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