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S  insurance  and leasing services  companies) services     x 3~ O�?~ O@~ O@~ O@~ O@~ O@~ O@~ O @~ O"@~ O$@~ O&@ s~ O(@~ O*@~ O,@~ O.@~ O0@~ O1@~ O2@~ O3@~ O4@~ O5@ P* '"Number of returns with income tax  ( ) ) ) * ) ) + ) ) k* R"Number of returns with income tax  d d e e e e e e e f G ,Number of returns with---.../..0 . . l  tNumber of returns with-- gghhhhhhhiF1 Income tax, total [3]~ b0w+A~ bY@~ b@~ bf@~ bp@~ b@~ bȀ A~ b@~  b0c@~  b@~  cY@ 1 Income tax, total [3]~  b 5@~ b@~ b�@~ b@~ b#@~ b@~ b @~ b,@~ b5@~ c@21 Regular tax.~ b.76~ b@~ b4@~ bğ@~ b@~ b�>@~ b8K A~ b�)@~  bP@~  b@~  ce@ 1 Regular tax.~  b@~ bV@~ bP@~ b@~ bH@~ b@~ b@@~ b@~ b@@~ c@1 Recapture taxes~ b@`@~ b�? b-~ b@~ bD@~ bH@~ b@~ b�?~  b@  b-  c- 1 Recapture taxes~  b&@ b*9 b-~ b"@ b- b- b- b- b- c-$1 Alternative minimum tax~ b@~ bPz@~ b u@~ bv@~ bZ@~ b8@~ b@~ b@~  bp@~  bP@~  c}@$ 1 Alternative minimum tax~  bx@~ b@~ b@~ b@~ b@q@~ bK@~ b@~ br@~ b@~ c@3Income tax after--bbbbbbbb b b c 3Income tax after-- bbbbbbbbbcK3C Foreign tax, U.S. possessions tax, nonconventional source fuel,bbbbbbbb b b cK 3C Foreign tax, U.S. possessions tax, nonconventional source fuel, bbbbbbbbbcKIC qualified electric vehicle, general business, and prior yearbbbbbbbb b b cK IC qualified electric vehicle, general business, and prior year bbbbbbbbbc&1 minimum tax credits [4]~ b�06~ b@~ bɲ@~ b^@~ b}@~ bt@~ b^ A~ bo@~  b@1@~  b@~  c1@& 1 minimum tax credits [4]~  b@~ b@~ b @~ b>@~ b@@~ b@~ b@@~ b@~ b@~ c@@4+'#Returns with and without net incomebbbbbbbb b b c+ '#Returns with and without net income bbbbbbbbbc51Number of returns.~ b'~ b~A~ b@~ b@~ b!~ b`�A~ bf:~ bA~  b"A~  b|A~  c@ 1Number of returns.~  b A~ bA~ bP #A~ b�4@~ bxA~ b� @~ bA~ b`@~ b A~ cdTA2=65Dividends received from domestic corporations, total.~ b^P�~ b @~ b�@~ b A~ bб@~ bNA~ bF#~ bA~  bx� A~  bIA~  cx�&A= 65Dividends received from domestic corporations, total.~  bj~ bA~ bP@~ b.~ b h@~ b"@~ b @~ b@~ b�@~ c@7810 Less-than-20%-owned subject to 70% deduction~ b^.~ bg@~ bp@~ b@ A~ b@~ b�X~ b� A~ b0H�@~  b`3@~  b@~  c�A8 10 Less-than-20%-owned subject to 70% deduction~  br=@~ b�!A~ bp@~ b(A~ b@}@~ b"@~ bP@~ bN@~ b@~ c�?@271/ 20%-or-more-owned subject to 80% deduction.~ b"~ ba@~ b @~ b@~ b@~ bz{~ b@4A~ bx�A~  b @~  b@~  cx�A7 1/ 20%-or-more-owned subject to 80% deduction.~  b$�+A~ b�+@~ b@~ bޕ$~ b@ b-~ b@b*3,194~ b@~ c@810 Debt-financed stock of domestic corporations~ b0* A~ b@~ bX@ b- b*535~ bS@b*4,361b*4,359~  b@  b*512~  cg@8 10 Debt-financed stock of domestic corporations~  bX�A~ b8@~ b@k@~ b@~ bo@ b- b-~ b8@~ b@ c-L3D Certain preferred stock of less-than-20%-owned public utilities bbbbbbbb b b cL 3D Certain preferred stock of less-than-20%-owned public utilities  bbbbbbbbbc(1 subject to 42% deduction.~ bL@ b-~ b?@ b- b*83 b*142 b*132~ b@  b*125  b*298  c*196( 1 subject to 42% deduction.~  b @~ b @~ b@ b*321 b- b- b-~ b@S@ b-~ cL@I3A Certain preferred stock of 20%-or-more-owned public utilitiesbbbbbbbb b b cI 3A Certain preferred stock of 20%-or-more-owned public utilities bbbbbbbbbc �l�2!�m�2"���9#���2$�^�2%���2&���7'���2(���2)���2*�v�2�+���2,���2-���2.���2/�v�20���;1���22��23���24���25���26�z�77���78�d�29���4:�^�4;�t�4�<���=�L�4@>�<�?��!( 1 subject to 48% deduction. b*30 b- b- b- b- b- b- b- b- b- c-( 1 subject to 48% deduction. b- b- b- b*30 b- b- b- b- b- c->!86 Intragroup dividends qualifying for 100% deduction~ !b;A~ !b j@~ !b@R@ !b-~ !bn@~ !bA~ !b@~ !b@! b*32,633~ ! b\@~ ! c@@>! 86 Intragroup dividends qualifying for 100% deduction~ ! b}A~ !b@~ !bv@~ !bZA~ !b@P@ !b-~ !bt@ !b- !b- !c-!98"10 Amount received from IC-DISC or former DISC.~ "b @ "b-~ "b`u@ "b- "b-~ "b@@~ "bx@~ "b@ " b*285 " b- " c-8" 10 Amount received from IC-DISC or former DISC.~ " bg@ "b-~ "bH@"b*39,852~ "b@ "b- "b- "b-~ "br@~ "c}@"2B#3: Amount received by a small business investment company#b#b#b#b#b#b#b#b# b# b# cB# 3: Amount received by a small business investment company# b#b#b#b#b#b#b#b#b#c-$1% qualifying for 100% deduction.~ $b@ $b*60~ $bܑ@ $b- $b*158~ $b*@$b*2,494$b*2,332 $ b*162 $ b-$ c*1,333-$ 1% qualifying for 100% deduction.~ $ b@~ $bK@ $b-~ $bt@ $b- $b- $b-~ $b@ $b-~ $cr@<%64Dividends received from foreign corporations, total.~ %b" ~ %b`8@~ %bA~ %bK~ %bh@~ %b� ~ %bAA~ %b�f~ % bN�(~ % b0e@~ % c�)�<% 64Dividends received from foreign corporations, total.~ % bJH~ %b@~ %bp�!A~ %bj~ %b8�A%b*12,704~ %b @~ %b4@~ %b A~ %c@@%78&10 Less-than-20%-owned subject to 70% deduction~ &ba@ &b*241&b*1,148~ &b@ &b*195~ &bX@~ &bH@~ &b@@~ & b d@~ & b@\@~ & c a@8& 10 Less-than-20%-owned subject to 70% deduction~ & b<@~ &bv@~ &b8@~ &b-@~ &b<@ &b*32~ &b@~ &bi@~ &b5@ &c*77&26'1. 20%-or-more-owned subject to 80% deduction~ 'b5@~ 'bX@ 'b- 'b- 'b-~ 'b@ 'b*419 'b*419 ' b- ' b-~ ' c@6' 1. 20%-or-more-owned subject to 80% deduction~ ' b@~ 'bI@ 'b*161 'b-~ 'bp@ 'b- 'b- 'b-~ 'bpq@ 'c->(16 Intragroup dividends qualifying for 100% deduction~ (b�A (b-~ (b@~ (b0~@ (b-~ (bA~ (b@@~ (b`@ ( b*263~ ( b@~ ( c@>( 16 Intragroup dividends qualifying for 100% deduction~ ( b@~ (b`@(b*2,540~ (b @ (b- (b- (b- (b-~ (b�? (c-$)1 Other foreign dividends.~ )b$ ~ )bF@~ )b�A~ )bfJ~ )b`@~ )b�~ )bcz~ )bZS~ ) b#A~ ) b@~ ) cs$) 1 Other foreign dividends.~ ) b�/A~ )b @~ )b�A~ )b*b~ )b�>A~ )b@~ )b@~ )b�'@~ )b� A~ )c@@*18 Certain FSC dividends qualifying for 100% deduction.~ *b~~ *b @~ *b�@~ *b@|@~ *bø@~ *b~ *b�"A~ *b@�A~ * b@@~ * bs@~ * cx*&A@* 18 Certain FSC dividends qualifying for 100% deduction.~ * b@@~ *bP@~ *bP{A~ *b@~ *bϵ@~ *bX@~ *b@ *b-~ *bv@~ *c@@M+1EConstructive taxable income from related foreign corporations, total.~ +b&� ~ +bp@~ +bA~ +bH�0A~ +b@~ +b# ~ +b Z;A~ +bi3A~ + bA~ + b�A~ + c2M+ 1EConstructive taxable income from related foreign corporations, total.~ + b�~ +b @~ +b�$A~ +b^~ +bA+b*9,491~ +b@~ +b@~ +bA~ +cg@A,19 Includable income of controlled foreign corporations.~ ,bM�~ ,b@~ ,b4�A~ ,bTSA~ ,bP@~ ,bnA~ ,bV�>~ ,bn4.~ , bA~ , b(A~ , c�4AA, 19 Includable income of controlled foreign corporations.~ , bj~ ,b@~ ,bp� A~ ,b�9K~ ,bx�A,b*3,139~ ,b@~ ,b״@~ ,b�@~ ,c,@L-1D Foreign dividend income resulting from foreign taxes deemed paid~ -bf~ -b@@~ -byA~ -b�5(~ -b@~ -btD~ -bi.~ -bsA~ - b A~ - b�@~ - c3AL- 1D Foreign dividend income resulting from foreign taxes deemed paid~ - bxT~ -b@~ -b�A~ -bz~A~ -bHA~ -bи@~ -bx@~ -bU@~ -b A~ -c�!@".1Net income (less deficit)..bs#A~ .bvK ~ .bzB~ .bz-�~ .b:~ .b��:~ .br�~ .bO�~ . b � ~ . b�*�~ . c�". 1Net income (less deficit).~ . bJC~ .bΎ~ .b~T~ .bBX� ~ .bA�~ .bl�)A~ .bZP�~ .bs~ /bVl*~ /bzR~ /b2A~ /bGA~ /b6w~ /b 7�~ /bY~ / b�~ / bVզ~ / cJ/0/ :(Statutory special deductions, total [8].~ / ba�.~ /b0OA~ /b|kIA~ /bR~ /bH9~ /b�A~ /b_~ /b$~ /bqg~ /c4�A/;(01 Net operating loss deduction~ 0b�<� ~ 0bS%~ 0bI1A~ 0bQ:~ 0b�~ 0bkA~ 0b�~ 0b�~ 0 b�~ 0 b>Ԟ~ 0 c#LA(0 1 Net operating loss deduction~ 0 bZ\~ 0bMA~ 0bxoFA~ 0bsO~ 0bL +A~ 0b`�@~ 0b4{7A~ 0b&2$~ 0bd~ 0c̹A02)11! Dividends received deduction.~ 1b�~ 1b^@~ 1b A~ 1b@A~ 1bc@~ 1b&[�~ 1bd.~ 1bvL!~ 1 b`0 A~ 1 b@y@~ 1 cdN)1 1! Dividends received deduction.~ 1 bQ~ 1bx� A~ 1bA~ 1bV�~ 1bU@~ 1bR@~ 1b@B@~ 1b@~ 1b`@~ 1c@@I21A Deduction for dividends paid on certain public utility stock.~ 2bt@ 2b- 2b-~ 2b@@ 2b- 2b- 2b- 2b- 2 b-~ 2 b�@~ 2 ca@I2 1A Deduction for dividends paid on certain public utility stock. 2 �[1]~ 2bM@~ 2bp@~ 2b8@ 2b- 2b- 2b- 2b- 2b- 2c-H31@ Deduction for dividends paid (Forms 1120-RIC and 1120-REIT).~ 3bm�+ 3b- 3b- 3b- 3b- 3b- 3b- 3b- 3 b- 3 b- 3 c-H3 1@ Deduction for dividends paid (Forms 1120-RIC and 1120-REIT).~ 3 bm�+ 3b- 3b- 3b- 3b- 3b- 3b- 3b- 3b- 3c-<414 Section 857(b)(2)(E) deduction (Form 1120-REIT). 4b*980 4b- 4b- 4b- 4b- 4b- 4b- 4b- 4 b- 4 b- 4 c-<4 14 Section 857(b)(2)(E) deduction (Form 1120-REIT). 4 b*980 4b- 4b- 4b- 4b- 4b- 4b- 4b- 4b- 4c-56Income subject to tax .5b�:A~ 5b6$�~ 5bg^~ 5b�~ 5bbB�~ 5b�9~ 5b��~ 5bV~ 5 bn\� ~ 5 b^{~ 5 c�� 5 6Income subject to tax .~ 5 b)~ 5b~ 5brz~ 5b� v~ 5b ~ 5bf�:~ 5bU;A~ 5b~ 5c֣�57,66$Total income tax before credits [2].~ 6bރ+7~ 6b%~ 6b�+�~ 6b�~ 6b~ 6bzM~ 6b7 ~ 6b:g~ 6 bʤ�~ 6 bz�>~ 6 cBM�,6 6$Total income tax before credits [2].~ 6 b� ~ 6b�=�~ 6b&�*~ 6b&ٶ~ 6b~}~ 6bA~ 6b,�:A~ 6bu%~ 6b>~ 6cQ271 Income tax~ 7b>T]6~ 7b"A~ 7bhU>A~ 7b� ~ 7bv�~ 7bZ� ~ 7b�~ 7b�5Z~ 7 b@�~ 7 b/~ 7 cnp�7 1 Income tax~ 7 b:lr ~ 7bơ�~ 7b&�'~ 7b�~ 7bZ{~ 7b�A~ 7bj~ 7b@�!A~ 7b�3�~ 7c$�(A72)81! Personal holding company tax.~ 8bD@ 8b*566 8b*352 8b- 8b*400 8b*177~ 8b@ 8b*147 8 b*637 8 b- 8 c*856)8 1! Personal holding company tax.~ 8 bd@~ 8b@ 8b*215~ 8b@ 8b- 8b- 8b- 8b*52 8b*132 8c*3691 Recapture taxes.~ 9bĮ@~ 9b�? 9b-~ 9bS@~ 9bp@~ 9b@~ 9bE@ 9�[1]~ 9 bE@ 9 b- 9 c-9 1 Recapture taxes.~ 9 b(@ 9b*26 9b-~ 9bH@ 9b- 9b- 9b- 9b- 9b- 9c-#:1 Alternative minimum tax~ :b�~ :b@~ :b@@~ :b@~ :bq@~ :b^SI~ :bDEA~ :bdA~ : bI@~ : b8� A~ : cx� A#: 1 Alternative minimum tax~ : b�A~ :bXSA~ :b@~ :b(� A~ :b@~ :b@~ :b@@~ :b-@~ :b@~ :c@$;> Branch tax (Form 1120-F)~ ;\@ ;*316~ ;@ ;*89 ;*437~ ;@~ ;Ѝ@~ ;@ ; *62 ; *136 ; �*445$; > Branch tax (Form 1120-F)~ ; �@~ ;l@~ ;@~ ;Ʈ@ ;*534 ;-~ ;@ ;*159 ;*134 ;�-"<AFootnotes at end of table."< AFootnotes at end of table.,={$1998, RETURNS OF ACTIVE CORPORATIONS=B=B=B=B=B=B=B=B= B= B= C,= {$1998, RETURNS OF ACTIVE CORPORATIONS= ==========�> �Table 20 - Tax Items: Number of Returns by Selected Types of Tax, Dividend Items, Net Income or Deficit, Statutory Special Deductions,>B>B>B>B>B>B>B>B> B> B> C�> �Table 20 - Tax Items: Number of Returns by Selected Types of Tax, Dividend Items, Net Income or Deficit, Statutory Special Deductions,> !>!>!>!>!>!>!>!>!>!>!`? XIncome Subject to Tax, Income Tax, Credits, and Payments, by Selected Sectors--Continued?B?B?B?B?B?B?B?B? B? B? C`? XIncome Subject to Tax, Income Tax, Credits, and Payments, by Selected Sectors--Continued@�l�! A���"B�R�|C�=�ND���NE���NF�M�NG���NH�|�NI�?�NJ�F�N�K�Z�PL���4M���2N���4O���FP���4Q�a�4R���4S�r�4T�l�4U���7V���2W���2X�n�2Y�z�2Z��2[�z�7�\���2]�r�2@^�z�2_�v�2_@DW(All figures are estimates based on samples--money amounts are in thousands of dollars)@E@E@E@E@E@E@E@E@ E@ E@ Q_@ DW(All figures are estimates based on samples--money amounts are in thousands of dollars)@ E@E@E@E@E@E@E@E@E@E@"ATAUA�AzAzAz7A�/ Selected sectors--continuedA�AzA zA zA zA VA �AzAzAz7A�/ Selected sectors--continuedAzAzAzAzAzA|B#B$BWBWBWBWBLSB�K Wholesale and retail tradeByB yB XB MB qB YBYBYBYBYBYBYBYBYBZBNC#C$CWCWCWCWCLC[C[C [C XC \C qC YCYCYCYC]AdministrativeC]C]C]C]C^D#D$DWDWDWDWDLDWDWD WD XD \D qD YDYDYDYD] and supportD]D]D]D]D^E# E%AllE% Agriculture,E%E%E%E%ELEWE XE _E &E qE ]EYE] Professional,E] ManagementE] and wasteE]E] Health care E]Arts,E] AccommodationE^ F#ItemFH sectors [5]F$ forestry, F$MiningF$ UtilitiesF$ ConstructionF$ ManufacturingF$ Total [6]F` WholesaleF `RetailF `TransportationF & Information F aItemF ] Finance F] Real estateF] scientific,F] of companiesF] managementF] EducationalF] and socialF]entertainment,F]and foodF^Other G#GHG$ fishing, andG$G$G$G$GY G`trade G `trade G `andG &G r G ]andG] and rentalG] and technicalG](holdingG]and remediationG]servicesG] assistanceG]and recreationG]servicesG^servicesH} H? H?huntingH?H?H?H?H?H~H ~H ~ warehousingH ?H �H  insuranceH and leasingHservicesH companies)HservicesHHHHHxI3~ IO�?~ IO@~ IO@~ IO@~ IO@~ IO@~ IO@~ IO @~ I O"@~ I O$@~ I O&@I �~ I O(@~ IO*@~ IO,@~ IO.@~ IO0@~ IO1@~ IO2@~ IO3@~ IO4@~ IO5@IP6J'.Returns with and without net income--ContinuedJJJJJJJJJJJJJJJJJ JJ KJ m6J R.Returns with and without net income--ContinuedJ nJnJoJoJoJoJoJoJoJpJ4JPIK<A Tax on net income from foreclosure property (Form 1120-REIT).~ Kb`@ Kb- Kb- Kb- Kb- Kb- Kb- Kb- K b- K b- K c-IK <A Tax on net income from foreclosure property (Form 1120-REIT).~ K b`@ Kb- Kb- Kb- Kb- Kb- Kb- Kb- Kb- Kc-K4K4/L='Section 857(b)(5) tax (Form 1120-REIT). Lb*980 Lb- Lb- Lb- Lb- Lb- Lb- Lb- L b- L b- L c-/L ='Section 857(b)(5) tax (Form 1120-REIT). L b*980 Lb- Lb- Lb- Lb- Lb- Lb- Lb- Lb- Lc-L2JM8B Tax on net income from prohibited transaction (Form 1120-REIT)~ MbP@ Mb- Mb- Mb- Mb- Mb- Mb- Mb- M b- M b- M c-JM 8B Tax on net income from prohibited transaction (Form 1120-REIT)~ M bP@ Mb- Mb- Mb- Mb- Mb- Mb- Mb- Mb- Mc-MFM4.N1& Capital gains tax (Form 1120-RIC).~ Nb@@ Nb- Nb- Nb- Nb- Nb- Nb- Nb- N b- N b- N c-.N 1& Capital gains tax (Form 1120-RIC).~ N b@@ Nb- Nb- Nb- Nb- Nb- Nb- Nb- Nb- Nc-NF6O<. Excess net passive income tax (Form 1120S)~ Ob@ Ob*40~ Ob~@ Ob-~ ObV@Ob*1,292 Ob*598 Ob*471 O b*128O b*1,304 O c-6O j. Excess net passive income tax (Form 1120S)~ O b@Ob*8,963 Ob*417~ Ob@ Ob- Ob- Ob-~ Obp@ Ob-Oc*1,435O4O4$P1 Reciprocal Tax (1120-PC) Pb- Pb- Pb- Pb- Pb- Pb- Pb- Pb- P b- P b- P c-$P 1 Reciprocal Tax (1120-PC) P b- Pb- Pb- Pb- Pb- Pb- Pb- Pb- Pb- Pc-#Q1 Adjustment to total tax~ Qb@� Qb*118~ Qb8@~ Qb@@~ Qb@~ Qb~ Qb~ Qb@~ Q b=Q b*2,185~ Q c#Q 1 Adjustment to total tax~ Q b~ Qb4@~ Qb`|~ QbF@ Qb*251 Qb*934~ Qbx Qb*-70Qb*1,396 Qc*-651!R1 Income tax adjustmentRb*1,275 Rb- Rb- Rb-~ Rb@ Rb-Rb*1,159 Rb*282 R b*877 R b- R c-!R 1 Income tax adjustment R b- R�[1] Rb*106~ Rb@ Rb- Rb- Rb- Rb- Rb- Rc-S6Foreign tax credit~ Sb��~ Sb`@~ SbA~ Sb�@~ cb�2@ cb*978 cb-cb*1,374cb*2,506 cb*888 cc-d1Estimated tax penalty~ db@~ db@~ db@@~ dbp@~ dbv@~ db@@~ db@~ db@~ d b9@~ d b@~ d c@d 1Estimated tax penalty~ d b@~ db@~ db1@~ db,@~ db@~ db{@~ db@~ db@~ db@~ dc@!e1Adjustment to tax payment~ ebP�A~ ebY@~ eb[@~ eb@X~ eb@~ eb@~ eb@~ ebD@~ e b$@~ e b@~ e c@!e 1Adjustment to tax payment~ e bA~ eb@~ eb@~ eb@~ ebȈ@ eb*105~ eb@~ ebi@~ ebz@~ ecq@f1Credit by reciprocal~ fbxA fb- fb- fb- fb- fb- fb- fb- f b- f b- f c-f 1Credit by reciprocal~ f bxA fb- fb- fb- fb- fb- fb- fb- fb- fc-,g1$Other credits and payments (1120-PC)~ gb@ gb- gb- gb- gb- g�[1] gb- gb- g b- g b- g c-,g 1$Other credits and payments (1120-PC)~ g b@ gb- gb- gb- gb- gb- gb- gb- gb- gc-&h1Tax due at time of filing [7].~ hb�6?~ hbP@~ hb@~ hb^@~ hbf�%~ hb~<~ hb.'=~ hbD�A~ h bfA~ h b�:A~ h c�)A&h 1Tax due at time of filing [7].~ h bx A~ hbA~ hb9A~ hbA~ hb}@~ hb@~ hb@~ hb@.@~ hb@~ hcЀ@i1Overpayment of tax [7]~ ib �,~ ib�A~ ib�) A~ ibNww~ ib�(A~ ibb~ ib�~ ibJp~ i b�4?A~ i b8~ i c6i 1Overpayment of tax [7]~ i b{o~ ib> "~ ib=<~ ibb�~ ibHHA~ ib@m@~ ibA~ ib@~ ibسA~ icpA$j1Credit to 1999 estimated tax~ jbRX~ jb`@~ jbد A~ jb.d~ jb\�A~ jb~ jb�<�~ jbp35A~ j bF]X~ j b�$A~ j cDW$j 1Credit to 1999 estimated tax~ j b2,~ jb$`A~ jbX$A~ jb�9�~ jb$4A~ jb�@~ jbT�A~ jb@~ jbtlA~ jc`�Aj4j4k> Tax refund~ k�?%~ kp@~ k{A~ k$�A~ kIA~ k�~ k@~ k�A~ k v$~ k 0�A~ k �P)k > Tax refund~ k Nk~ k�A~ kA~ k�(8~ k@(A~ k@~ k`.A~ k@~ k@~ k�@"lAFootnotes at end of table.lllllllll l l "�l ��Detail may not add to total because of rounding. See text for "Explanation of Terms" and "Description of the Sample and Limitations of the Data."l �l�l"l"l"l"l"l"l"l"l"l"mmmmmmmmmm m m %m �* - Statistically unreliable.m �m�mmmmmmmmmnnnnnnnnnn n n %n �[1] Amount is less than $500.n �n�nnnnnnnnnn`o �X[2] Includes adjustments to income tax and to total tax, which are not shown separately.o �o��p ��[3] Includes the following: income tax, personal holding company tax, recapture taxes, alternative minimum tax, excess net passive income tax (Form 1120S), branch tax (Form p �p��q ��1120-F), tax from Part II, III, and IV (Form 1120-REIT), tax from Line 4, Part II (Form 1120-RIC), tax from page 1, line 5 (Form 1120-PC), and adjustments to income tax, and to total tax, q �q�'r �which are not shown separately.r �r��s �[4] Includes 1997 overpayments claimed as a credit, and 1998 estimated tax payments, less any refund of estimated tax payments.s �s�Wt �O[5] Includes Nature of Business not Allocable� which is not shown separately. t �t�Zu �R[6] Includes Wholesale and Retail not Allocable,� which is not shown separately. u �u�[v �S[7] Includes adjustments to tax due or overpayments that are not shown separately. v �v�Mw �E[8] Includes other dividend deductions that are not shown separately.w �w�Wx �OSOURCE: IRS, 1998 Corporation Complete Report, Publication 16, (Revised 9-01). x �x�y �y �y�z �z �z�{ �= ���%$ > ����?�?�?�?mVwD�V�E�D�V_hT0�q0T��0hTAq0Fq0 mhT0X�]l0HXDl0XX�X��l|�qq     ��" ��