OFFICES AND CLINICS OF DOCTORS OF MEDICINE (SIC 801)

Establishments of licensed practitioners having the degree of
M.D. and engaged in the practice of general or specialized
medicine and surgery.  General medical clinics (staffed by
licensed practitioners having M.D. degree) are also classified
here.

Associations of physicians formed solely for sharing expenses
(including payroll) are also included here.  Receipts are not
applicable for these associations since their operations are
funded by reimbursements from member firms, and these funds are
not considered operating receipts for medical services provided. 
However, their payroll and employment data are included in
statistics presented for this category.