soi bulletin - Internal Revenue Service - Department of the Treasury

Individual Income Tax Returns, Preliminary Data, 1993amount was reported by the taxpayer., The Form1040 income tax return entry for Schedule E, SupplementalIncome and Loss, was separated into thefollowing components: rent and royalty net income,partnership and S Corporation net income, and estateand trust net income. When any of these componentswas positive on a return, the corresponding income(rather than the netted total amount from Schedule E)was included in the statistics for total positive income.[81 Detailed information regarding nonfarm soleproprietorships will be included in the Fall 1995issue of ' the Bulletin.[9] U.S. Congress, Omnibus Budget Reconciliation Actof1993 (H.R. 2264, 103rd Congress; Public Law.103-66), August 10, 1993.[101 Returns in the sample were stratified based on thepresence or absence of one or more of the followingforms or schedules: Form 2555, Foreign -EarnedIncome; Form 11 16, Computation ofForeign TaxCredit-, Schedule C, Profit (or Loss)from Businessor Profession; Schedule F, Farm Income andExpenses; and Form 4835, Farm Rental Income (orLoss).20