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This section contains statistical tables and articles on all businesses, which were compiled to form the SOI Integrated Business Dataset (IBD). The IBD was assembled at the table level from the annual SOI cross-sectional studies of corporations ( C and S corporations), partnerships, and nonfarm sole proprietorships. The dataset combines data from these types of organizations to enable examination of changes in business composition.
Data from these annual statistical studies are generally publicly available and are published in a variety of SOI reports (see Products and Publications or business organizational areas of interest). They represent weighted estimates of U.S. totals by year for each legal form or organizational type, and were discussed at length in the papers below.
The tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
| Table 1: Selected financial data on businesses. |
| Data Presented: |
Number of businesses, Total receipts, Business receipts, Net income (less deficit), Net income, and Deficit. |
| Classified By: |
Form of Business, Tax Year |
| Tax Years: |
1980 - 2002 |
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| Table 2: Selected financial data on businesses. |
| Data Presented: |
Number of businesses, Total receipts, Business receipts, Total business deductions, Cost of goods sold, Salaries and wages, Taxes paid, Interest paid, Depreciation, Net income (less deficit), Net income, and Deficit. |
| Classified By: |
Form of Business, Sector, Size of Business Receipts |
| Tax Years: |
2003 2002 2001 2000 1999 1998 |
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| Table 3: Selected financial data on businesses. |
| Data Presented: |
Number of businesses, Business receipts, Net income (less deficit), Net income, and Deficit. |
| Classified By: |
Form of Business, Sector |
| Tax Years: |
2003 2002 2001 2000 1999 1998 |
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Articles:
All articles are available as PDF files. A free Adobe® reader is available for download, if needed.
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Title and Authors
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" Integrated Business Data, 2003,"
Kelly Luttrell, Patrice Treubert, and Michael Parisi; Statistics of Income, IRS. |
| Abstract |
Businesses conduct profit-seeking activities in a variety of legal modes, choosing one form over another for various business, tax, or historical reasons. The SOI Integrated Business Data (IBD) was developed to facilitate research on business issues across organizational forms. This initiative was an extension of earlier work in SOI, expanded to include more detailed financial and industrial data, incorporating the latest year for which complete SOI data are available.
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Title and Authors
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"An Analysis of Business Organizational Structure and Activity from Tax Data,"
Tom Petska, Michael Parisi, Kelly Luttrell, Lucy Altounian, and Matt Scoffic; Statistics of Income, IRS. |
| Abstract |
The SOI Integrated Business Database (IBD) is being developed to provide evidence that businesses do, in fact, pursue optimal organizational structures. This initiative is an extension of earlier work in SOI, expanded to include Tax Years 1980-2002, incorporating the latest years for which complete SOI data are available.
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| Title and Authors |
"The Effects of Tax Reform on the Structure of U.S. Business, 2003,"
Ellen Legel, Kelly Bennet, Michael Parisi; Statistics of Income, IRS. December 2003. |
| Abstract |
This paper is an examination of the changes in business demographics or “business organizational choice” of the various types of business during the 1990’s and the changes in the historical trend from the 1980 period. Tax data will be used to focus on changes in the various business types, receipts, profitability, and tax rates over two recessions due to modifications in the tax code on administrative records sampled at Statistics of Income (SOI) Division of IRS. |
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| Title and Authors |
""Prelude to Schedule M-3: Schedule M-1 Corporate Book-Tax Difference Data, 1990-2003."
Charles Boynton and Portia DeFilippes, Office of Tax Analysis, U.S. Treasury Department, and Ellen Legel, Statistics of Income, IRS. |
| Abstract |
For most large corporations, the new Schedule M-3 book-tax reconciliation replaces the 4-decade old Schedule M-1, effective December 2004. The goal of this paper is: (1) to present Schedule M-1 data and other selected tax return data for the immediately preceding 14-year period, 1990-2003; and (2) to address tax policy data interpretation issues related to U.S. intercompany dividends (ICD) improperly included on corporate tax returns by some large taxpayers.
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Related Tables (Excel): In the paper:1, 2, 3, 4. In addition to the paper: 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34
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| Title and Authors |
"Taxes and Business Organizational Choice: Deja Vu All Over Again?"
Tom Petska; Statistics of Income, IRS. March 1998. |
| Abstract |
This paper examines business aggregate time series data, in light of the substantial changes to the Internal Revenue Code, which have affected incentives of shifting from one organizational form to another. Data from the major Statistics of Income (SOI) business programs are compiled and examined from 1985 through 1994, the most recent year for which complete data are available. |
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