SOI Tax Stats - SOI Bulletin: Spring 2005


High-Income Tax Returns for 2002PDF (PDF)
Article by Brian Balkovic, SOI

The Tax Reform Act of 1976 requires annual publication of data on individual income tax returns reporting income of $200,000 or more, including the number of such returns reporting no income tax liability and the importance of various tax provisions in making these returns nontaxable.

Excel Tables:
1XLS, 2XLS, 3XLS, 4XLS, 5XLS, 6XLS, 7XLS, 8XLS, 9XLS, 10XLS, 11XLS, 12XLS

Related Link:
Individual Tax Statistics


International Boycott Reports, 2001 and 2002PDF (PDF)
Data Release by Melissa Redmiles, SOI

In the 1970’s, the United States Congress responded to the Arab League’s boycott of Israel by passing legislation designed to discourage U.S. persons from participating in unsanctioned boycotts of other countries.

Excel Tables:

Related Link:
International Boycott Statistics


S Corporation Returns, 2002PDF (PDF)
Article by Kelly Luttrell, SOI

As they have been since 1997, S corporations once again are the most prevalent type of corporation filing Form 1120. Since then, S corporation return filings have increased by over 702.1 thousand returns. Nearly 58.9 percent of all corporations filed Form 1120S for 2002.

Excel Tables:

Related Link:
S Corporation Statistics


Taxable REIT Subsidiaries: Analysis of the First Year's Returns, Tax Year 2001PDF (PDF)
Article by Thornton Matheson, Treasury Department’s Office of Tax Analysis

The Real Estate Investment Trust (REIT) Modernization Act of 1999 provided for the creation of taxable REIT subsidiaries (TRS's), corporations which could be 100-percent owned by REIT's. In 2001, 480 firms elected to be TRS's, 404 of these filed corporate income tax returns.

Related Link:
Corporation Tax Statistics


U. S. Sole Proprietorships: A Gender Comparison,1985-2000PDF (PDF)
Article by Ying Lowrey, Office of Advocacy, U.S. Small Business Administration

Between 1985 and 2000, female-owned sole proprietorships grew at a faster rate than those owned by men. Their numbers increased at an average annual rate of 4.1 percent compared with just 2.2 percent for male-owned sole proprietorships.

Related Link:
Nonfarm Sole Proprietorship Statistics

Link: Historical Tables and Appendix