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Statistics of Income: Corporate Source Book, 1976

Resource Type
Dataset : administrative records data
  • United States Department of Treasury. Internal Revenue Service
Other Title
  • Version 1 (Subtitle)
Publication Date
Free Keywords
corporate earnings; corporations; earnings; expenditures; financial assets; income; insurance; industry; small businesses; statistical data; tax returns; taxes; United States
  • Abstract

    The Corporate Source Book is created annually from corporate income tax returns filed with the Internal Revenue Service (IRS). The records are arranged by minor industry codes, asset size class, and by the presence of net income. 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 110,000-150,000 corporate income tax returns sampled annually.
  • Table of Contents


    • DS1: Dataset
Temporal Coverage
  • 1972-07 / 1973-06
    Time period: 1972-07--1973-06
Sampled Universe
Corporate income tax returns for 1972.
Stratified sample of the 1.5-1.8 million corporate income tax returns. The sample was stratified on the basis of total assets, net income or deficit, minor industry codes, and type of return. Sample rates range from 2-100 percent, increasing with asset size.
Collection Mode
  • Since this file represents a sample of all returns and the data elements in the records 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.

This study is freely available to ICPSR member institutions via web download.
Alternative Identifiers
  • 8084 (Type: ICPSR Study Number)

Update Metadata: 2015-08-05 | Issue Number: 6 | Registration Date: 2015-06-15

United States Department of Treasury. Internal Revenue Service (1984): Statistics of Income: Corporate Source Book, 1976. Version 1. Version: v1. ICPSR - Interuniversity Consortium for Political and Social Research. Dataset.