TABLE 2.-QUALIFIED RESEARCH AND EXPERIMENTATION EXPENDITURES AND TENTATIVE CREDITS

EARNED BY CORPORATIONS BY INDUSTRY IN 1981

Agriculture, forestry and fisheries.
Mining
Crude petroleum and gas.
Contract construction
Food and tobacco..
Textile, apparel and leather.
Paper and printing.
Petroleum refining
Chemicals and rubber.
Lumber, furniture, stone, clay and glass....
Metals and machinery.
Transportation equipment
Motor vehicles.
Transportation, communication and utilities
Trade..
Finance, insurance and real estate.
Services
Other ..

$7,065

4,479 30,926

18,301 141,749 22,834 20,722 575,902 189,026

80,407 386,020

38,992 116,042 426,995 210,247 107,547 30,437

40

$24.6

8.2 127.3

24.8 314.6 65.1

53.7 782.7 2,210.2

408.1 4,920.4

523.9 1,416.1 1,848.2

125.1 292.3 294.1

0.6

$17.3

4.9 71.9

11.4 231.9 39.6

25.5 420.7 1,681.6

301.1 3,613.3

396.0 1,162.0 1,233.0

69.2 172.1 130.7

0.4

41.9 68.2 77.2 117.3 35.7 64.1 110.8 86.0 31.4 35.6 36.2 32.3 21.9 49.9 80.7 69.8 124.9 59.2

$1.7

0.7 12.3

2.6 20.2 5.2 5.6 73.8 1313

25.6 297.7 29.5 63.1 134.8

11.4 25.5 31.2 0.1

0.2 0.1 1.4 0.3 2.3 0.6 0.6 8.5 15.1

2.9 34.1 3.4 7.2 15.5

1.3 2.9

3.6

TABLE 3.-SHARES AND GROWTH RATES OF CATEGORIES OF QUALIFIED R&E EXPENDITURES FOR CORPORATIONS WITH TENTATIVE CREDITS BY INDUSTRY IN 1981

(In percent, dollar amounts in millions)

125.1
292.3
294.1

0.6

50.8
63.8
80.8
62.2
76.2
70.4
70.5
65.3
67.6
82.5
72.5
63.8
61.6
68.8
70.0
68.8
74.6
100.0

36.6
35.3
64.6
107.2
25.4
50.3
99.1
95.7
23.6
31.8
30.8
26.4
12.1
45.5
68.5
60.5
122.8
59.2

34.9
20.7

9.9
11.9
12.1
20.5
15.1
16.0
23.0
13.2
21.2
28.9
29.8
16.9

9.2
10.2
11.7
0.0

41.5
298.0
135.7
172.7
58.6
82.9
131.3
74.5
49.4
53.3
50.4
33.1
38.6
60.1
102.0

67.1
178.3

()

3.2 96.6
2.1 127.8
1.0 89.8
4.3 118.0
3.9 137.2
2.2 99.9
4.5 257.0
3.8 59.6
1.3 51.4
1.2 57.8
2.0 35.1
1.2 50.6
2.4

27.3
3.2 72.3
7.9 79.6
7.9 85.8
4.7 2.5
0.0 (?)

10.6
10.5

6.7
13.8
6.9
6.3
8.2
14.3
6.4
2.8
3.9
5.7
6.1
8.1

52.3
104.9
265.2
187.8
114.1
277.1
122.3
68.1
57.6
76.3
75.0
132.9
67.3
69.7
152.2
126.9
254.5

(?)
77.9

7.9
0.8
0.6
1.7
0.5
1.6
0.2
0.4
0.4
0.1
3.0
1.2
1.5
2.3
0.0

465.7
175.8
106.3

60.4
108.6
360.7
212.4
81.1
56.7
58.4
111.5
112.4
98.2
33.9
490.9
170.3
615.5

(")

69.6

34.3

20.7

51.1

2.4

50.0

6.2

1.0

64.6

TABLE 4.—APPARENT INABILITY TO CLAIM RESEARCH AND EXPERIMENTATION CREDITS IN YEAR EARNED DUE TO INADEQUATE TAX LIABILITY FOR CORPORATIONS WITH

QUALIFIED EXPENDITURE GROWTH RATES UNDER 100 PERCENT BY INDUSTRY IN 1981

Source: Office of the Secretary of the Treasury, Office of Tax Analysis, July 26, 1984.

TABLE 5.-APPARENT INABILITY TO CLAIM RESEARCH AND EXPERIMENTATION CREDITS IN YEAR EARNED DUE TO INADEQUATE TAX LIABILITY FOR CORPORATIONS WITH

QUALIFIED EXPENDITURE GROWTH RATES IN EXCESS OF 100 PERCENT BY INDUSTRY IN 1981

80

5
50

100.0
35.8

148

0.0
100.0
48.6

0.0
22.5
0.0

0.0

2.6

159
152
161

12
445

231
1,971
134

500

36.8

0.0
40.1
60.8
72.2
81.2
78.0

0.0
73.0
71.9
58.2
89.0
62.4
39.1
70.3
66.1
35.3

36.2
0.0
7.7
39.2

3.8
18.8
9.2
0.0
4.5
6.1
5.0
0.0
0.0
14.2
7.4

1.8
64.7

0.0
100.0
52.2

0.0
24.0

0.0
12.8
100.0
22.5
22.0
36.8
11.0
37.6
46.7
22.2
32.0
0.0

$1,592

932
7 029
1,279
6,101
3,336
5,760
6,229
3,927
7,214
27,400
3,261

575
68,458
34,999
162,985

9,712

10.3

0.0
50.6
84.0
76.3
80.0
90.3

0.0
83.4
24.6
73.2
43.0
76.6
57.8
89.9
74.2
54.9

89.7
0.0
0.7
16.0

1.2
20.0
7.1
0.0
1.8
0.7
1.5
0.0
0.0
0.7
2.9
0.1
45.1

$139

324
3,068
1,080
1,043
2,159
3,425
1,753
5,813
2,512
57.688
7,730

557
31,030
5,684
9,913
20,736

60.7
0.0
8.0
47.9

8.2
21.6
25.9
0.0
4.0
2.1
4.8

38.3

0.0
56.2
52.1
67.9
78.4
70.2

0.0
76.3
58.8
63.7

6.5
44.9
64.9
69.9
72.4

100.0
14.8
74.7
25.3
57.0
23.4
41.5

7.2
25.7
0.0

24.0
0.0

3.8
100.0
19.8
39.0
31.5
93.5
55.1
27.6
19.6
26.9
0.0

40.6

52.4

22.7

25.0

350,788

68.8

2.7

28.4

154,656

58.4

13.3

28.3

Source: Office of the Secretary of the Treasury, Office of Tax Analysis, July 27, 1984

TABLE 6.-APPARENT INABILITY TO CLAIM RESEARCH AND EXPERIMENTATION CREDITS IN YEAR EARNED DUE TO INADEQUATE TAX LIABILITY FOR CORPORATIONS BY

GROWTH RATE CATEGORY IN 1981

872,081

Source: Office of the Secretary of the Treasury, Office of Tax Analysis, July 27, 1984.