Sole Proprietorship Source Book Study Files

The agency used these files to study sole proprietorships. This series contains summary data for one-owner incorporated businesses from non-farm proprietorship returns (Internal Revenue Service (IRS) Form 1040, Schedule C) for Tax Years 1957-1990 and from farm proprietorship returns (IRS Form 1040, Schedule F) for Tax Years 1957-1980.

Data include the number of businesses, business receipts, depreciation deductions, taxes paid deductions, interest paid deductions, payroll, and net income (less deficit), distributed by industry and year. This data comprises government records extracted from the Archival Research Catalog (ARC). See the ARC catalog entry for this series for more information on this data and how to order it.