U.S. Internal Revenue Service. Corporation Income Tax Returns. 1949-.

Location: McKeldin Library
Call Number: Microfilm CUN3CIN

Description

This collection of composite corporate income tax returns is based on a selected annual sample produced by the Internal Revenue Service. Consolidated balance sheets and income statements are grouped by major and minor industries and by size of total assets. Returns are classified by industry, based on the activity which accounts for the largest percentage of total receipts; therefore, each large diversified corporation is listed under only one industry.

The collection is arranged first by accounting year, then by standard enterprise classification system numbers (similar to the Standard Industrial Classification system). At the beginning of each reel, there is a profile of the system as well as a table of contents.

See U.S. Internal Revenue Service, Corporation Source Book of Statistics of Income (Ref HJ 4653 .C7U2 1978) for a general description of the collection.

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