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R � insurance � and leasing �services � companies) �services � � �   3~ N�?~ N@~ N@~ N@~ N@~ N@~ N@~ N @~ N"@~ N$@~ N&@ n~ N(@~ N*@~ N,@~ N.@~ N0@~ N1@~ N2@~ N3@~ N4@~ �5@ O*'"Number of returns with income tax ()))*))+ ) c u* Q"Number of returns with income tax  ccddddddeeF ,Number of returns with---.../..0 . f v  oNumber of returns with-- ffgggggghhE1 Income tax, total [7]~ Y5~ @~ @~ @~ �+@~ u@~ A~ 0@~  @~  @@~  �0@ 1 Income tax, total [7]~  a@~ a0.@~ a`@~ a@~ a@~ ai@~ a@~ a@~ b@~ bN@21 Regular tax.~ DI*A~ P@~ @~ $@~  @~ `@~ PbA~ 0@~  @~  @k@~  �@ 1 Regular tax.~  a@~ a@~ a@~ a@~ a@~ a@~ a@@~ a@~ b@~ bJ@21 Recapture taxes~ g@ - -~ @~ @P@~ 1@~ &@~ @~  @  ***  �*62 1 Recapture taxes~  a.@ a*** a-~ a@ a- a- a- a- b*** b-$1 Alternative minimum tax~ @~ w@~ pw@~ s@~ x@~ r@~ @~ @~  @~  h@~  �v@$ 1 Alternative minimum tax~  a̒@~ a(@~ a@~ a @~ aq@~ a @~ aPv@~ a@V@~ b{@~ bc@3Income tax after--   � 3Income tax after-- aaaaaaaabbK3C Foreign tax, U.S. possessions tax, nonconventional source fuel,   �K 3C Foreign tax, U.S. possessions tax, nonconventional source fuel, aaaaaaaabbOHG qualified electric vehicle, general business, prior year minimum   �O HG qualified electric vehicle, general business, prior year minimum aaaaaaaabb?17 tax and qualified zone academy bond credits [14]~ F�4~ @!@~ @~ @~ @~ �&@~ �A~ Pa@~  @~  O@~  �@? 17 tax and qualified zone academy bond credits [14]~  ar@~ a@~ a|@~ ay@~ a@~ ah@~ a`,@~ ae@~ b{@~ b@@4+'#Returns with and without net income   �+ '#Returns with and without net income aaaaaaaabb51Number of returns.~ 8RA~ pKA~ @ @~ @~ !A~ �+A~ N�9~ ZA~  3"A~  �A~  �F@ 1Number of returns.~  a A~ aA~ a(~ a�@~ a� A~ a/@~ a,�A~ a @~ bA~ bA2=65Dividends received from domestic corporations, total.~ r/�~ p@~ x3A~ A~ �A~ d�~ j ~ A~  H> A~  @~  �n�= 65Dividends received from domestic corporations, total.~  a`SeA~ a(} A~ aA~ ab�~ aH@~ a&@~ a@~ a@~ b@~ b@7810 Less-than-20%-owned subject to 70% deduction~ Z-�~ `@~ @~ A~ p@~ �;2A~  A~ u@~  0F@~  @~  �z8 10 Less-than-20%-owned subject to 70% deduction~  an~ aA~ a@~ a0A~ a@~ a&@~ a@@~ a@~ b�@~ b6@71/ 20%-or-more-owned subject to 80% deduction.~ :~ @~  @A~ @|@~ 1@~ ���4?���4I 3A Certain preferred stock of 20%-or-more-owned public utilities           �I 3A Certain preferred stock of 20%-or-more-owned public utilities a a a a a a a a b b(!1 subject to 48% deduction. !*33 !- !- !- !- !- !*33 !*33 ! - ! - ! �-(! 1 subject to 48% deduction. ! a- !a- !a- !a- !a- !a- !a- !a- !b- !b->"86 Intragroup dividends qualifying for 100% deduction~ "B~ "̔@~ "r@ "-~ "T@~ "ОA~ "@~ "@" *6,338" *5,018~ " �@>" 86 Intragroup dividends qualifying for 100% deduction~ " a(�A"a*9,310"a*13,742~ "a|#~ "ao@ "a- "a-"a*1,745 "b-~ "bb@"98#10 Amount received from IC-DISC or former DISC.~ #@ #- #-~ #@a@~ #E@~ #@~ #Ž@~ #X@ # *365 # -~ # �@8# 10 Amount received from IC-DISC or former DISC.~ # ag@~ #a.@~ #a @~ #aq@~ #a@ #a-~ #a�? #a- #b-~ #b@B$3: Amount received by a small business investment company$$$$$$$$$ $ $ �B$ 3: Amount received by a small business investment company$ a$a$a$a$a$a$a$a$b$b$2-%1% qualifying for 100% deduction.~ %@ %*60 %- %-~ %@~ %@ %*577 %*99 % *477 % - % �--% 1% qualifying for 100% deduction.~ % a@ %�[1]~ %a@~ %a@ %a- %a- %a- %a- %b- %b*186<&64Dividends received from foreign corporations, total.~ &y~ &@~ &d/A~ &�*;~ & @~ &b]c ~ &Gh~ &�&5A~ & A~ & HA~ & �vw<& 64Dividends received from foreign corporations, total.~ & a�~ &a@@~ &a^'~ &a~n~ &aO"A~ &a@~ &a@~ &a@~ &b{ A~ &b@&78'10 Less-than-20%-owned subject to 70% deduction~ '@@ '*246~ '@m@~ '@~ 'pw@~ '|@~ '@ '*824~ ' @ ' *138~ ' �[@8' 10 Less-than-20%-owned subject to 70% deduction~ ' a@~ 'a@@ 'a*336~ 'a@~ 'a2@ 'a-~ 'a@ 'a-~ 'b5@ 'b*1156(1. 20%-or-more-owned subject to 80% deduction~ (@~ (x@~ (@ (- (-~ (@~ (H@~ (0}@~ ( K@ ( -~ ( �p@6( 1. 20%-or-more-owned subject to 80% deduction~ ( a]@ (a*25 (a-~ (ap@ (a- (a- (a- (a-~ (bX@ (b-(2>)16 Intragroup dividends qualifying for 100% deduction~ )A )-~ )t@~ )h@ )-~ )A~ )@~ )ѻ@ ) *821~ ) @~ ) �@>) 16 Intragroup dividends qualifying for 100% deduction~ ) a@~ )a؍@~ )aw@~ )a@~ )ae@ )a- )a- )a- )b- )b-$*1 Other foreign dividends.~ *` ~ *@~ *E5~ *8�,A~ *@~ *h~ *^X~ *K~ * z A~ * A~ * �8JbA$* 1 Other foreign dividends.~ * ar~ *a�(@~ *atA~ *aZ|i~ *a$~ *a"@~ *av@~ *a@~ *b� A~ *b@@+18 Certain FSC dividends qualifying for 100% deduction.~ +fD~ +@z@~ +�;A~ +@+*5,820~ +R �~ +�8A~ +�A~ + C@~ + @~ + �-@+ 18 Certain FSC dividends qualifying for 100% deduction.~ + a@~ +a@~ +a`�A~ +ap@~ +a(@~ +a@k@~ +a@~ +a@~ +b@~ +b@M,1EConstructive taxable income from related foreign corporations, total.~ ,Ɨ0 ~ ,@~ ,Q A~ ,Q4~ ,@~ ,K ~ ,~L�~ ,d~ , й A~ , 4OA~ , ��!�M, 1EConstructive taxable income from related foreign corporations, total.~ , aF~ ,a@@~ ,aA~ ,afe�~ ,a�,(~ ,a@~ ,a@~ ,a@~ ,b�4~ ,bʵ@A-19 Includable income of controlled foreign corporations.~ -�~ -`@~ -pA~ -<�!A~ -@~ -v~ -N~ -X9+A~ - hA~ - \A~ - �E7AA- 19 Includable income of controlled foreign corporations.~ - a>;�~ -a@~ -a A~ -aF1A~ -aH� A~ -a@~ -aŽ@~ -a3@~ -bA~ -bh@L.1D Foreign dividend income resulting from foreign taxes deemed paid~ .*l~ .@@~ .Pc A~ .h�A~ .@~ .�~ .f�7~ ..f.~ . p�A~ . P@~ . �� FL. 1D Foreign dividend income resulting from foreign taxes deemed paid~ . a�.a*3,606~ .a(A~ .aR0A~ .ax�A~ .aͲ@~ .a%@~ .aD@~ .bL7A.b*4,669"/1Net income (less deficit)./D^A~ /�15A~ /�w~ /2kM ~ /��~ /2:~ / ~�~ /O ~ / k ~ / ~O}~ / �mw "/ 1Net income (less deficit).~ / ajiU~ /a:~ /ab�)~ /ab� ~ /a��~ /a�)"~ /aN�5~ /a�#2~ /bRif~ /b10:)Statutory special deductions, total [24].~ 0aT~ 0N�5~ 0(~~ 0^~ 0�~ 0"y~ 0~~ 0Vu~ 0 rp ~ 0 v\~ 0 �D�10 :)Statutory special deductions, total [24].~ 0 a괡A~ 0a�~ 0aڱ�~ 0a�~ 0a�.A~ 0ap@~ 0a�9_~ 0a�A~ 0bw;A~ 0bP�A0;(11 Net operating loss deduction~ 1z~ 1�,(A~ 1Ok~ 1�?A~ 1^I�~ 1B~ 1V~ 1T^~ 1 v/�~ 1 5A~ 1 �bA(1 1 Net operating loss deduction~ 1 a�~ 1a~~ 1aFp�~ 1aʳS~ 1ai,A~ 1a n@~ 1a6M]~ 1a_A~ 1b~k~ 1b(�A)21! Dividends received deduction.~ 2U~ 2p@~ 2$�A~ 2A~ 2@~ 2{~ 2#A~ 2A~ 2 8&A~ 2 @<@~ 2 �!�)2 1! Dividends received deduction.~ 2 a�,Y~ 2aA~ 2a$FA~ 2a 4- 4- 4- 4- 4- 4- 4- 4 - 4 - 4 �-H4 1@ Deduction for dividends paid (Forms 1120-RIC and 1120-REIT).~ 4 a�> 4a- 4a- 4a- 4a- 4a- 4a- 4a- 4b- 4b-<514 Section 857(b)(2)(E) deduction (Form 1120-REIT). 5- 5- 5- 5- 5- 5- 5- 5- 5 - 5 - 5 �-<5 14 Section 857(b)(2)(E) deduction (Form 1120-REIT). 5 a- 5a- 5a- 5a- 5a- 5a- 5a- 5a- 5b- 5b-66Income subject to tax.6ȬA~ 6Z~ 6J�~ 6�} ~ 6OO~ 6Ia;~ 6Z~ 6:�,~ 6 }R ~ 6 LhA~ 6 �.�96 6Income subject to tax.~ 6 av~ 6a��~ 6a6j~ 6a^b� ~ 6aA~ 6a ~ 6a>�;~ 6aT~ 6bJX&~ 6be�67,76$Total income tax before credits [5].~ 79~ 7D_"A~ 7�l~ 7[~ 7� ~ 7�~ 7�~ 7�~ 7 F/�~ 7 �~ 7 �v&,7 6$Total income tax before credits [5].~ 7 a� ~ 7al�~ 7a� $~ 7a:~ 7adk~ 7aЏA~ 7aZl~ 7amA~ 7b~ 7b(7781 Income tax~ 8t�8~ 8\"A~ 8b~ 8fjQ~ 8*;~ 8ք�~ 8�~ 8&f�~ 8 fV�~ 8 �*~ 8 �.8 1 Income tax~ 8 aBf ~ 8a*"�~ 8a�!~ 8ac�~ 8aHi~ 8atA~ 8aƍk~ 8aA~ 8b^Y�~ 8b $A82)91! Personal holding company tax.~ 9\@~ 9;@~ 9@ 9-9*1,413 9*536 9*308 9*239 9 *69 9 *11 9 �*601)9 1! Personal holding company tax.~ 9 a@~ 9a@~ 9a@@~ 9af@ 9a- 9a- 9a- 9a- 9b- 9b-92:1 Recapture taxes.~ :7@ :- :-~ :@~ :x@~ :@~ :ܔ@~ :@@~ : x@ : *** : �*118: 1 Recapture taxes.~ : a`@ :a*** :a-~ :aІ@ :a- :a- :a- :a- :b*** :b-#;1 Alternative minimum tax~ ;vE�~ ;@~ ;h;A~ ;8kA~ ;@P@~ ;�,0A~ ;�A~ ;x� A~ ; P/@~ ; )@~ ; �@#; 1 Alternative minimum tax~ ; a$A~ ;a M�@~ ;a�@~ ;a`@~ ;a@\@~ ;a@~ ;a�@~ ;a @~ ;bP@~ ;b@$<1 Branch tax (Form 1120-F)~ <P/@ <*683~ <@ <*142 <*808~ <|@~ <P@~ <*@ < *38 < *108< �*1,182$< 1 Branch tax (Form 1120-F)~ < a0}@~ <ag@<a*1,480~ <a@ <a*380 <a-~ <aP@ <a*419~ <b`d@ <b-=>=y=y=y=y=y=y=y=y= y = z = {= J= |=|=}=}=}=}=}=}=�=�">HFootnotes at end of table.>�>�>�>�>�>�>�>�> �> �> �"> HFootnotes at end of table.> �>�K?�C1999 Corporation Income Tax Returns: Returns of Active Corporations?A?A?A?A?A?A?A?A? A? B? BK? �C1999 Corporation Income Tax Returns: Returns of Active Corporations? ??????????@�l�4A��B��� C��� D�.�"E� ��F��MG���MH�M�MI���MJ�|�MK�?�ML�F�MM�P�ON���4O�w�2P���4Q�w�ER���4S�c�4T�z�4U�f�4V�l�4W�z�7X���2Y�p�2Z�z�2[��2\�p�7]���2^���2_�|�2�@�Table 20 - Tax Items: Number of Returns by Selected Types of Tax, Dividend Items, Net Income or Deficit, Statutory Special Deductions,@A@A@A@A@A@A@A@A@ A@ B@ B�@ �Table 20 - Tax Items: Number of Returns by Selected Types of Tax, Dividend Items, Net Income or Deficit, Statutory Special Deductions,@ @ @ @ @ @ @ @ @ @ @ `AXIncome Subject to Tax, Income Tax, Credits, and Payments, by Selected Sectors--ContinuedAAAAAAAAAAAAAAAAA AA BA B`A XIncome Subject to Tax, Income Tax, Credits, and Payments, by Selected Sectors--ContinuedA A A A A A A A A A A _BCW(All figures are estimates based on samples--money amounts are in thousands of dollars)BDBDBDBDBDBDBDBDB DB PB P_B CW(All figures are estimates based on samples--money amounts are in thousands of dollars)B DBDBDBDBDBDBDBDBDBDB"CSCT%C�Selected sectors -- continuedC�C�C�C�C�C�C �C �C wC U%C �Selected sectors -- continuedC�C�C�C�C�C�C�C�C�C�D#D$DVDVDVDVDK"D�Wholesale and retail tradeD�D �D WD �D lD XDXDXDXDXDXDXDXDYDYDME#E$EVEVEVEVEKEZEZE ZE WE [E lE XEXEXEXE\AdministrativeE\E\E\E]E]EMF#F$FVFVFVFVFKFVFVF VF WF [F lF XFXFXFXF\ and supportF\F\F\F]F]G# G%AllG% Agriculture,G%G%G%G%GKGVG WG ^G &G lG \GXG\ Professional,G\ ManagementG\ and wasteG\G\ Health care G\Arts,G] AccommodationG] H#ItemHG sectors [15]H$ forestry, H$MiningH$ UtilitiesH$ ConstructionH$ ManufacturingH$ Total [16]H_ WholesaleH _RetailH _TransportationH & Information H `ItemH \ Finance H\ Real estateH\ scientific,H\ of companiesH\ managementH\ EducationalH\ and socialH\entertainment,H]and foodH]Other I#IGI$ fishing, andI$I$I$I$IX I_trade I _trade I _andI &I m I \andI\ and rentalI\ and technicalI\(holdingI\and remediationI\servicesI\ assistanceI\and recreationI]servicesI]servicesJ� J? J?huntingJ?J?J?J?J?J�J �J � warehousingJ ?J �J � insuranceJ� and leasingJ�servicesJ� companies)J�servicesJ�J�J�JJK3~ KN�?~ KN@~ KN@~ KN@~ KN@~ KN@~ KN@~ KN @~ K N"@~ K N$@~ K N&@K �~ K N(@~ KN*@~ KN,@~ KN.@~ KN0@~ KN1@~ KN2@~ KN3@~ KN4@~ K�5@KO6L'.Returns with and without net income--ContinuedLILILILILILILILIL IL ~L x6L Q.Returns with and without net income--ContinuedL iLiLjLjLjLjLjLjLkLkL4IM<A Tax on net income from foreclosure property (Form 1120-REIT).~ Ma@ Ma- Ma- Ma- Ma- Ma- Ma- Ma- M a- M a- M b-IM <A Tax on net income from foreclosure property (Form 1120-REIT).~ M a@ Ma- Ma- Ma- Ma- Ma- Ma- Ma- Mb- Mb-M2/N='Section 857(b)(5) tax (Form 1120-REIT). Na- Na- Na- Na- Na- Na- Na- Na- N a- N a- N b-/N ='Section 857(b)(5) tax (Form 1120-REIT). N a- Na- Na- Na- Na- Na- Na- Na- Nb- Nb-JO8B Tax on net income from prohibited transaction (Form 1120-REIT)~ Oa@ Oa- Oa- Oa- Oa- Oa- Oa- Oa- O a- O a- O b-JO 8B Tax on net income from prohibited transaction (Form 1120-REIT)~ O a@ Oa- Oa- Oa- Oa- Oa- Oa- Oa- Ob- Ob-OE.P1& Capital gains tax (Form 1120-RIC).~ Pa_@ Pa- Pa- Pa- Pa- Pa- Pa- Pa- P a- P a- P b-.P 1& Capital gains tax (Form 1120-RIC).~ P a_@ Pa- Pa- Pa- Pa- Pa- Pa- Pa- Pb- Pb-6Q<. Excess net passive income tax (Form 1120S)~ Qa(@Qa*1,734~ Qa`@ Qa- Qa*470 Qa*921 Qa*955 Qa*816~ Q a@a@Q a*1,025 Q b-6Q <. Excess net passive income tax (Form 1120S) Q a*853~ Qaj@ Qa-Qa*2,032 Qa*161 Qa*32 Qa-~ Qad@ Qb- Qb-Q4$R1 Reciprocal tax (1120-PC)~ Ra@ Ra- Ra- Ra- Ra- Ra- Ra- Ra- R a- R a- R b-$R 1 Reciprocal tax (1120-PC)~ R a@ Ra- Ra- Ra- Ra- Ra- Ra- Ra- Rb- Rb-#S1 Adjustment to total tax~ Sa@ Sa*-168~ Sa@~ Sa@~ SaT@~ Sa~ Sa^@~ Sa]@~ S a� S a*254~ S b`#S 1 Adjustment to total tax~ S a@~ Sa@~ SaЏ~ SaR~ Sa@ Sa-~ Sa0~ SaB@~ Sb@ Sb*231!T1 Income tax adjustment~ Ta`@ Ta- Ta- Ta-~ Ta"@~ Ta@]@ Ta*863 Ta*601~ T a`p@ T a- T b-!T 1 Income tax adjustment T a- Ta- Ta-~ Ta.@ Ta- Ta- Ta- Ta- Tb- Tb-U6Foreign tax credit~ Ua�#' ~ Uaw@~ Ua!A~ Ua,A~ UaP@~ Ua&�2~ Ua*C~ Ua�'A~ U aA~ U aaA~ U bV`U 6Foreign tax credit~ U a�8~ Ua@@~ Ua�!A~ Ua~n~ UaA~ Ua@~ UaK@~ Ua@~ Ub A~ Ub9@U7$V1U. S. possessions tax credit~ Va6Z~ Va a@ Va-~ Va^@ Va-~ Va0�5A~ Va@~ Va@~ V a@ V a-~ V b.@$V 1U. S. possessions tax credit~ V a@~ Va1@~ Va@~ Va@~ VaG@ Va-~ Va@ Va-~ Vb@ Vb-V2+W1#Nonconventional source fuel credit.~ Wa� 6 Wa*224~ Wa@~ Wa�!A~ Wa@~ Wah?A~ Wa@~ Wa@$@W a*3,467~ W a@~ W b@+W 1#Nonconventional source fuel credit.~ W a8�A Wa*855~ WaR@~ Wa`@~ Wa@ Wa- Wa- Wa- Wb-~ Wb؆@W2 X1General business credit.~ Xa:�"~ Xaq@~ Xa@~ Xa  A~ Xa@~ XaWs~ XafA~ XaP@~ X ap% A~ X a@P@~ X bDcA X 1General business credit.~ X af�0~ Xa l@~ Xa@~ Xa8#A~ Xa@ Xa*182~ Xa@~ Xa@~ Xbxp A~ XbL@&Y1Prior year minimum tax credit.~ Yap�~ Yas@~ Ya@~ YaA~ Ya@~ YaGG~ Ya�A~ Ya�~ ^a�~ ^ am~ ^ af�~ ^ bs}'^ 6Overpayments less refunds [14].~ ^ a�~ ^an�~ ^aN�~ ^aZKh~ ^aY~ ^aMA~ ^a>A~ ^a4`A~ ^b�~ ^b4�"A$_1Tax deposited with Form 7004~ _az"g~ _a�2@~ _aص A~ _a*k~ _a/'A~ _a.A~ _aj@~ _bȆ A~ _b@`�l�2a���2b���2c���2d�b�2e��2f�h�2g�s�2h�S�2i�t�2j�|�2k�l�2l��2m�\�4n�@�4o�^�"p �R@q �B@r ��@s ��@t ��@u ��@v �~@w ��@x �~@y �p@z ��@{ ��@| � @} � @~ � @ � @3`1+Credit from regulated investment companies.~ `a@ `a-~ `ay@~ `a@ `a-~ `a@S@`a*1,052 `a-` a*1,052~ ` a<@ ` b-3` 1+Credit from regulated investment companies.` a*10,528 `a*19 `a- `a- `a- `a- `a- `a- `b- `b-'a1Credit for Federal tax on fuels~ aaA~ aa@@~ aa@~ aa@~ aa`%@~ aan@~ aa @~ aap@~ a a@~ a a`@~ a b@'a 1Credit for Federal tax on fuels~ a am@~ aaT@~ aa@~ aa@~ aa @aa*1,780 aa*591~ aa@~ ab@@~ ab(@)b1!Tax from Section II (Form 1120-F)~ baK0A~ ba@ba*1,825ba*1,311~ ba@~ bap�A~ ba@~ ba@b a*1,152~ b a@~ b bO@)b 1!Tax from Section II (Form 1120-F)~ b a&�&~ ba�@~ ba@~ ba�-@ba*2,824 ba- ba*72ba*3,588~ bb@ bb*3Dc3<U.S. tax paid or withheld at source on effectively connectedcacacacacacacacac ac ac bDc 3<U.S. tax paid or withheld at source on effectively connectedc acacacacacacacacbcb d1 income (Form 1120-F)~ da"da*4,821 da*95 da-~ da@~ da2A da*374 da*326 d a*48 d a*718 d b- d 1 income (Form 1120-F)~ d a�2@~ daP@~ da@~ da g@ da*267 da-~ dai@da*2,332 db*394 db*59e1Estimated tax penalty~ ea@@~ ea@~ ea@~ ea@~ ea@~ ea@~ ea@~ ea@~ e a@~ e a@~ e bT@e 1Estimated tax penalty~ e a@~ ea@~ ea@~ ea@~ ea@~ eap@~ ea@~ ea@~ eb~@~ eb|@!f1Adjustment to tax payment~ faA~ fa[@~ fas@~ far@~ fa@@~ fa@~ fa@~ fa@~ f a@~ f a@~ f bȐ@!f 1Adjustment to tax payment~ f aA~ faٳ@~ fa@~ fa(@~ fa0@ fa*38~ fah@~ faȂ@~ fb(@ fb*664g1Credit by reciprocal~ gaqA ga- ga- ga- ga- ga- ga- ga- g a- g a- g b-g 1Credit by reciprocal~ g aqA ga- ga- ga- ga- ga- ga- ga- gb- gb-,h1$Other credits and payments (1120-PC)~ ha@ ha- ha- ha- ha-~ ha*@ ha- ha- h a- h a- h b-,h 1$Other credits and payments (1120-PC)~ h a @ ha- ha- ha- ha- ha- ha- ha- hb- hb-'i1Tax due at time of filing [22].~ iaR�~ ia@~ ia`@~ ia@X@~ ia'~ iaHS)A~ ia:~ iaN!~ i a\�A~ i a�A~ i bԍ8A'i 1Tax due at time of filing [22].~ i aA~ iaA~ ia�A~ ia�A~ ia�9@~ iaU@~ iaP�@~ ia`@~ ib @~ ib�@j1Overpayment of tax [22]~ ja 5 ~ ja�.A~ jah5A~ ja^~ ja6~ ja"u ~ jaNA~ ja�.~ j ax~ j a�6~ j b*j 1Overpayment of tax [22]~ j a_�~ ja`>&A~ jaK0A~ ja_�~ ja\�A~ ja@~ ja^*!~ jab@~ jb� !A~ jbA$k1Credit to 2000 estimated tax~ kaN�~ ka� @~ kaA~ ka]~ ka,]A~ kaf&*~ kaFA~ kaY~ k a\~ k a^� ~ k b��$k 1Credit to 2000 estimated tax~ k aF~ kaA~ kak&A~ ka�~ ka� A~ ka@@~ ka qA~ kap@~ kbZA~ kb@k4l> Tax refund~ lz`~ lzL@~ lz@~ lz־%~ lzPA~ lzN�~ lzR0A~ lz`%~ l z �A~ l z�A~ l {>�"l > Tax refund~ l z$_8A~ lzA~ lzTA~ lz�A~ lz(UA~ lz@~ lz@@~ lzU@~ l{@~ l{ ~@l4"m�Footnotes at end of table.mmmmmmmmm m "m ":m �2Detail may not add to total because of rounding. m �m"m"m"m"m"m"m"m"m"m"nnnnnnnnnn n n tn �l* - Estimate should be used with caution because of the small number of sample returns on which it is based.n �nnnnnnnnnnoooooooooo o o ho �`*** - Data were deleted in order to avoid disclosure of information about specific corporations.o �oooooooooo*p �"[1] This amount is less than $500.p �plq �d[5] This amount includes adjustments to income tax and to total tax, which are not shown separately.q �q�r ��[7] This amount includes the following: income tax, personal holding company tax, recapture taxes, alternative minimum tax, excess net passive income tax (Form 1120S), branch tax (Form 1120?F), tax r �r�s ��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, which are not shown separately.s �s�t ��[14]This amount includes 1998 overpayments claimed as a credit, and 1999 estimated tax payments, less any refund of estimated tax payments.t �tfu �^[15] This industry includes Nature of Business not Allocable� which is not shown separately. u �uiv �a[16] This industry includes Wholesale and Retail not Allocable,� which is not shown separately. v �vfw �^[22] This item includes adjustments to tax due or overpayments that are not shown separately. w �wXx �P[24] This item includes other dividend deductions that are not shown separately.x �x�y ��Note: See Section 1 (Introduction), Section 2 (Changes in Law and Regulations), Section 3 (Description of the Sample and Limitations of the Data), and Section 5 (Explanation of 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