Corporation Source Book Files

The agency used these files to simulate the administrative and revenue impact of any actual or proposed changes in the tax laws and to provide general statistical data to the public. This series contains detailed income and balance sheet data for a sample of corporate income tax returns, classified by industry and size of total assets.

Data elemen ts include total assets, itemized assets and liabilities, depreciation and depletion, sources of income and deductions, and taxes paid. Each record is identified by asset size, net profit or loss, Standard Enterprise Classification Code and Standard Industrial Classification code. This data comprises government records extracted from the Archival Research Catalog (ARC).