Table 15.—Corporation profits before tax per National Income and Product Accounts and per Statistics of Income , and income subject to tax per SOI, income years 1960-2002

Statistics of Income Bulletin, Fall, 2004

SOURCE: Data on corporate "Profits before tax (per NIPA)" are from the Bureau of Economic Analysis' National Income and Product Accounts, Table 1.12: National Income by Type of Income. This table appears in the Survey of Current Business and can also be accessed online at: http://www.bea.gov/bea/dn/ nipaweb/index.asp.

Data on "Net income (less deficit) (per SOI)" and "Income subject to tax (per SOI)" are from Statistics of Income--Corporation Income Tax Returns, various years.