CORPORATION INCOME TAXES The Internal Revenue Service has recently released the report, Statistics of Income-1973, Corporation Income Tax Returns. Based on a sample of unaudited corporation income tax returns with accounting periods ended July 1973 through June 1974, the report includes statistical estimates of corporate receipts, deductions, assets, liabilities, income tax liability, tax credits, and distributions to stockholders, as well as on the corporate tax base and book net income. Also included in the report are categories of tax returns. These include returns with net income, consolidated returns, returns of members of Controlled Groups, returns of Small Business Corporations electing to be taxed through their stockholders, and returns of Domestic International Sales Corporations (DISCs). Copies of the 243-page report (IRS Publication 16) may be purchased from the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 for $4.25. JOEL R. STUBBS, IRS, DEPARTMENT OF THE TREASURY, telephone (202) 376-0102.) FIDUCIARY INCOME TAX RETURNS FOR 1974 lics of Income-1974, Fiduciary Income Tax Returns. Income and tax data are presented classified by size of total income for estates and trusts by type (simple vs. complex), taxable and nontaxable returns, accounting period, and State. Featured topics include details on the deduction for distributions to beneficiaries and the charitable deduction, types of tax computation, the computation of additional tax for tax preferences, and the accumulation distribution. This 98-page IRS Publication 808 may be purchased for $2.75 from the Superintendent of Documents, U.S. Government Printing Of fice, Washington, D.C. 20402. (Keith GILMOUR, INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY, telephone (202) 376-0177.) Statistical Reporter 36 INDIVIDUAL INCOME TAX RETURNS DATA FOR SMALL AREAS The Internal Revenue Service has recently released the Supplemental Report, Statistics of Income-1974, Small Area Data, Individual Income Tax Returns. This report presents data for the more than 3,000 counties and county equivalents, as well as the 125 largest standard metropolitan statistical areas (SMSA's) in the United States with 1973 population of 270,000 and over. The source of the data was the 1974 IRS Master File of over 82 million individual income tax returns. The publication includes statistics on number of returns filed, number of exemptions, amount of adjusted gross income, salaries and wages, interest, dividends, and tax liability, all classified by size of adjusted gross income. A comparable report, containing information for 1972, was released in May 1977. This 447-page IRS Publication 1008 may be purchased for $6.00 from the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402. At this time, we are planning to provide computer tapes containing these aggregated county and SMSA data to the National Technical Information Service for public release. (JACK BLACKSIN, INternal RevENUE SERVICE, DEPARTMENT OF THE TREASURY, telephone (202) 376-0155.) BUSINESS INCOME TAX RETURNS The Internal Revenue Service has recently released the Preliminary Report, Statistics of Income-1975, Business Income Tax Returns, presenting data from the returns of sole proprietorship and partnership businesses. Receipts, deductions, and profits are included in four tables covering the business activities of almost 12 million unincorporated businesses. Data are presented by 190 industry groupings adapted from the 1972 Standard Industrial Classification Manual. All data in the report are estimates based on samples. More comprehensive statistics from business income tax returns will be published in the complete report for 1975 now in preparation. Copies of the 30-page Preliminary Report, Statistics of Income-1975, Business Income Tax Returns, IRS Publication 453 may be obtained from the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 for $1.30. (JOHN DIPAOLO, INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY, telephone (202) 376-0151.) Standard Occupational Classification Manual The first edition of the Standard Occupational Classification Manual (SOC) has just been published. This standard provides a statistical classification system for occupations that should make statistics compiled by different agencies much more comparable, such as the Standard Industrial Classification does for industries. The 360-page Manual was developed to fill the need for a standard classification to be used in Federal and other programs in which occupational data were collected. It had become increasingly apparent that, although the difficulties associated with meeting the often contradicting and many-faceted requirements had earlier kept the statistical community from developing a standard, the need for comparability now overrode such problems. The SOC is not expected to meet all the needs of all agencies but rather it is intended to be used as the framework which all surveys should use to provide comparability at some level with other occupational statistics. In areas where the classification is too detailed, higher level groups should be used. Where the system is not detailed enough, additional detail within the existing framework should be collected. The system also allows for rearrangements of occupations that would be useful, such as combining data for managers with data for supervisors or combining data for all helpers. Also, college teachers were subdivided by the field in which they taught, so that data for many teachers could be combined with data for practitioners in the same field. The concern about occupational classification which resulted in this Manual began in 1966 when the director of what was then the Office of Statistical Standards in the Bureau of the Budget asked several agencies for their views on the feasibility of this project. Concern about occupational classification, of course, goes back much farther. The Manual was developed by an interagency committee and several technical work groups under the direction of the Statistical Policy Division staff at the Office of Management and Budget which was helped considerably by several persons detailed by agencies. The responsibility for promulgating the Manual will be in the Office of Federal Statistical Policy and Standards (OFSPS), U.S. Department of Commerce to which the statistical policy and standards function were transferred when the Executive Office of the President was reorganized. The classification relied on the concepts, principles, and structures of several other occupational classifications. Where these classifications did not meet the needs of statistical users, other structures were incorporated into the system. Because this classification has some configurations which have not been used before, the OFSPS will consider a program of revisions approximately every 5 years. Agencies will be expected to incorporate the classification into their statistical programs at an early date. Maintaining comparability with data collected earlier will, of course, preclude some Federal agencies from changing completely to the new system immediately. The Standard Occupational Classification Manual, 1977 is for sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402, for $8.25 a copy, Stock Number 041-001-00153-1. Statistical Reporter January 1978 Standard Industrial Classification library # 670 B82 1972 Standard Occupational Classification library # POLICY DEVELOPMENT AND RESEARCH REPORTS COMPENDIUM through 1975 (photocopies FEDERAL INFORMATION SOURCES AND SYSTEMS The directory contains descriptions of ap- The publication contains a citation and an -Abstracts outlining purpose, inputs, data -Title/acronym of source, system or activity -Relevant budget programs and OMB Fund- -Congressional committee jurisdiction -Notice of availability The Index section, comprised of a subject in- Copies of Federal Information Sources and Sys- Both microfiche and a limited number of U.S. General Accounting Office 441 G Street, N.W. (MARTHA JO DEY OR ROBERT JAXEL, PROGRAM Statistical Reporter -Key words and descriptors The HUD section is reprinted in Chapter 4. HUD 1ibrary # Ref. 058.7 :351 G25 year V.3. Congressional Information Service, American Statistics Index, a comprehensive guide and index Ref. (016) C65a year Federal Program Evaluations attempts to provide the reader with access to the most comprehensive collection of Federal agency program evaluation information. It has two main sections; the first consists of the evaluation citations, and the second contains the several indexes that permit searches along various lines of interest. Citation Section. A citation constitutes the complete record for each report entry in the sourcebook. Citations are listed by organization, and based substantially on the United States Government Manual. GAO evaluation reports on agencies' programs are cited following the entries of respective individual agencies. A citation may contain as many as 15 information elements, although all elements are rarely included in any particular entry. The information elements are shown in the following sample citation entry, and an explanation of each element follows. Sample Entry: Agency Accession Number Title/Subtitle Author(s) Document Number OFFICE OF EDUCATION · Bilingual-Bicultural Projects Involving Native American, Indo-European, Malcolm Danoff. American Institutes for Research, Palo Alto, CA. Agency Sponsoring Evaluation: Department of Health, Education, Education Bilingual Education (LEA Grants) (13.403): Elementary and -Authority: Elementary and Secondary Education Act of 1965, title VII, Public Availability: NTIS; Document No. SHR-0001347; ERIC; Docu- This is the final report of the second of three studies. The objectives were to identify the major issues involved in bilingual-bicultural education for Native American, Indo-European, Asian, and Pacific language groups; document the goals, approaches, resources, or costs that have been affected by these issues; assess the impact bilingual-bicultural education has had in communities; and recommend possible Federal program changes. An indepth study was conducted of 10 selected projects. The language groups included Chinese, French, Italian, Navajo and other Indian tongues, Philippino, Portuguese, and several Eskimo tongues. Some evidence exists that title VII is having long-range benefits to the bilingual groups being served. There is, however, a general lack of materials, teaching skills, expertise in planning, materials development, and evaluation at the local project level. One suggested improvement is to provide continuous technical assistance and training throughout the life of projects. Publisher/Contractor Volume/Pagination |