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- catalog abstract "The Corporate Source Book is created annually from a stratified sample of the 1.5 to 1.8 million corporation income tax returns filed. The sample is stratified on the basis of total assets, net income or deficit, minor industry codes, and type of return. The records are arranged by minor industry codes, asset size class, and by net income/no net income. Sample rates range from 2 to 100 percent, increasing with asset size. There are two records (one with net income and one without net income) for each of the asset size classes, for each of the minor industry codes. The more than 6,000 records represent the averages for the 110,000 to 150,000 corporate income tax returns sampled annually. Since this file represents a sample of all returns and the data elements in the record represent averages for that industry and asset size class, users doing research based upon these records should review the IRS materials pertaining to the sampling variability which are published annually in Statistics of Income: Corporate Source Book. Column locations and variable descriptions are contained in the multilithed documentation.".
- catalog alternative "Corporate source book, 1976.".
- catalog contributor b3302561.
- catalog contributor b3302562.
- catalog created "[197-?]".
- catalog date "1970".
- catalog date "[197-?]".
- catalog dateCopyrighted "[197-?]".
- catalog description "6,396 records; logical record length 1,197 characters.".
- catalog description "The Corporate Source Book is created annually from a stratified sample of the 1.5 to 1.8 million corporation income tax returns filed. The sample is stratified on the basis of total assets, net income or deficit, minor industry codes, and type of return. The records are arranged by minor industry codes, asset size class, and by net income/no net income. Sample rates range from 2 to 100 percent, increasing with asset size. There are two records (one with net income and one without net income) for each of the asset size classes, for each of the minor industry codes. The more than 6,000 records represent the averages for the 110,000 to 150,000 corporate income tax returns sampled annually. Since this file represents a sample of all returns and the data elements in the record represent averages for that industry and asset size class, users doing research based upon these records should review the IRS materials pertaining to the sampling variability which are published annually in Statistics of Income: Corporate Source Book. Column locations and variable descriptions are contained in the multilithed documentation.".
- catalog description "United States.".
- catalog extent "data file (6,396 logical records) +".
- catalog isPartOf "ICPSR (Series) ; 8084.".
- catalog isPartOf "ICPSR ; 8084".
- catalog issued "1970".
- catalog issued "[197-?]".
- catalog language "und".
- catalog publisher "Ann Arbor, Mich. : Inter-university Consortium for Political and Social Research [distributor],".
- catalog spatial "United States".
- catalog spatial "United States.".
- catalog subject "Corporations Taxation United States Statistics.".
- catalog subject "Corporations United States Finance.".
- catalog subject "IV. Economic Behavior and Attitudes. C. Historical and Contemporary Economic Processes and Indicators.".
- catalog title "Corporate source book, 1976.".
- catalog title "Statistics of income [computer file] : corporate source book, 1976 / principal investigator, United States Department of Treasury, Internal Revenue Service.".