APPENDIX I APPENDIX I Table I.7: Assets of Foreign- and U.S.-Controlled Corporations With Less Than $100 Million in Assets, by Income Taxes Paid, 1989 Note 2: The Figures were obtained from weighted estimates based on samples. weights were provided by IRS, and the estimates are subject to sampling error. Sampling error may vary widely from one estimate to another. Data limitations are discussed in SOI publication, 1989 Corporation Income Tax Returns. Source: IRS. APPENDIX I APPENDIX I Table I.8: Taxes Paid by Foreign- and U.S.-Controlled Corporations With Less Than $100 Million in Assets, by Income Taxes Paid, 1989 Note 2: The Figures were obtained from weighted estimates based on samples. weights were provided by IRS, and the estimates are subject to sampling error. Sampling error may vary widely from one estimate to another. Data limitations are discussed in SOI publication, 1989 Corporation Income Tax Returns. Source: IRS. APPENDIX I APPENDIX I Table 1.9: Individual Components of Cost of Goods Sold as a Percentage of Total Receipts, Corporations That Paid Income Tax, 1989 The Note: Figures were obtained from weighted estimates based on samples. weights were provided by IRS, and the estimates are subject to sampling error. Sampling error may vary widely from one estimate to another. Data limitations are discussed in SOI publication, 1989 Corporation Income Tax Returns. *Section 263A costs are costs associated with items that must be capitalized under the uniform capitalization rules enacted by Congress in 1986. Other costs represent any costs paid or incurred during the tax year and not already included in the line items above it. "End-of-year inventory is subtracted from the other components to arrive at the cost of goods sold. "The total cost of goods sold figure does not equal the sum of its components because IRS uses the cost of goods sold figure reported by the taxpayer on the return, instead of computing it based on the components. IRS personnel told us that the discrepancy may be due to taxpayer errors and the failure of some taxpayers to submit the Schedule A, which breaks out the individual components. APPENDIX I APPENDIX I Table 1.10: Individual Components of Costs of Goods Sold as a Percentage of Total Receipts. Corporations That Did Not Pay Income Tax, 1989 The Note: Figures were obtained from weighted estimates based on samples. weights were provided by IRS, and the estimates are subject to sampling error. Sampling error may vary widely from one estimate to another. Data limitations are discussed in SOI publication, 1989 Corporation Income Tax Returns. "Section 263A costs are costs associated with items that must be capitalized under the uniform capitalization rules enacted by Congress in 1986. Other costs represent any costs paid or incurred during the tax year and not already included in the line items above it. "End-of-year inventory is subtracted from the other components to arrive at the cost of goods sold. "The total cost of goods sold figure does not equal the sum of its components because IRS uses the cost of goods sold figure reported by the taxpayer on the return, instead of computing it based on the components. IRS personnel told us that the discrepancy may be due to taxpayer errors and the failure of some taxpayers to submit the Schedule A, which breaks out the individual components. |