AVERAGE PERCENTAGES OF PREWAR INCOME TO PREWAR INVESTED CAPITAL OF GENERAL CLASSES OF CORPORATIONS, GROUPED AS TO TRADES OR BUSINESSES, AS PROVIDED FOR IN SECTION 311 (c) (2), REVENUE ACT OF 1918-Continued. MANUFACTURING: TEXTILE INDUSTRIES. Subdivisions. Average percentage. 1. Awnings, tents, tarpaulins, etc.. 2. Bags and bagging-Cotton and burlap. 3. Batting mills. 4. Carpets and rugs, including cotton, wool, and grass. 5. Clothing Men's, overcoats, suits, etc.. 6. Clothing-Ladies' coats, suits, and dresses. 7. Clothing-Miscellaneous, uniforms, furriers, regalia, belts, garters, etc. 8. Corsets and brassiers. 9. Cotton converters, dyers, finishers, mercerizers, bleachers, and prints. 10. Cotton duck. 11. Cotton goods manufacturing Colored, fancy, brown, print cloth, and sheeting.. 12. Cotton laces, curtains, quilts, embroideries. 13. Cotton spinning-Fine yarns.. 14. Cotton spinning-Medium and coarse yarns. 15. Dyers of fur. . gray, 16. Hats, caps, scarfs and other headwear and neckwear. 17. Hosiery and knit goods, including knitted and fabric 26. Thread, tapes, and braids, cotton and silk. 27. Towels, damask, handkerchiefs (cotton and linen). 28. Upholstry cloth and trimmings (cotton and wool). 32. Wool and worsted weaving.. 33. Textile manufacturing, not elsewhere specified. Per cent. 11.88. 17.34. Not over 10.00. Not over 10.00. Not over 10.00. 19.90. Not over 10.00. 11.90. Not over 10.00. 10.17. Not over 10.00. 11.97. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. 12.10. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. 11.89. Not over 10.00. Not over 10.00. Not over 10.00. MANUFACTURING: SPECIAL MANUFACTURING INDUSTRIES. 1. Ammunition, explosives and fireworks. 2. Artificial flowers... 3. Artificial limbs. 4. Asbestos wares, magnesia, material for insulation. 5. Bedding, mattresses, and undertakers' supplies. 6. Brooms and brushes.. 7. Buttons, beads, rosaries. 8. Coke.. 9. Combs-Bone, ivory, etc. 10. Dairymen's, poultrymen's and apiarist's supplies. 11. Fire extinguishers, including mechanical and chemical apparatus, automatic sprinklers, fire trucks. 11.28. Not over 10.00. Not over 10.00. 16.88. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. AVERAGE PERCENTAGES OF PREWAR INCOME TO PREWAR INVESTED CAPITAL OF GENERAL CLASSES OF CORPORATIONS, GROUPED AS TO TRADES OR BUSINESSES, AS PROVIDED FOR IN SECTION 311 (c) (2), REVENUE ACT OF 1918-Continued. MANUFACTURING: SPECIAL MANUFACTURING INDUSTRIES -Continued. Average percentage. Per cent. Subdivisions. 14. House furnishing goods, screen doors and windows, window shades.. 15. Ice.... 16. Jewelry and instrument cases. 17. Models and patterns (not including paper patterns), molds 18. Mucilage and paste... 19. Phonographs and all other musical instruments and parts (not including pianos, organs and parts).. 20. Pianos, organs, and parts... 21. Roofing materials other than metal. 22. Rubber boots, shoes, and clothing. 23. Rubber tires, belting, hose, tubing, including nonmetallic conduits... 24. Rubber goods, not elsewhere specified. 25. Shipbuilding wooden craft of all kinds. 26. Signs and advertising novelties. 27. Small metal specialties... 28. Soda-fountain apparatus, siphons. 29. Sporting and athletic goods (including pleasure boats but not yachts), amusement appliances.. 30. Stationery goods, school supplies, office system supplies.. 31. Stencil, dye sinking, seals. 32. Tobacco.. 33. Toys, children's tools, and vehicles, including baby car riages, carts, games, and Christmas novelties.. 34. Umbrellas and canes. 35. Washing machines and clothes wringers. 36. Windmills.. 37. Special products not elsewhere specified.. Not over 10.00. Not over 10.00. Not over 10.00. 11.23. 11.53. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. 10.15. Not over 10.00. 15.20. Not over 10.00. 10.36. Not over 10.00. 12.87. Not over 10.00. Not over 10.00. FINANCIAL: BANKS, INSURANCE COMPANIES, BROKERAGE INSTITUTIONS. 1. Banking-International.. Not over 10.00. 2. Banking Private, money lenders, and pawnbrokers. 3. Banking Savings.. 9. Holding companies, incorporated estates, trusts, invest Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. AVERAGE PERCENTAGES OF PREWAR INCOME TO PREWAR INVESTED CAPITAL OF GENERAL CLASSES OF CORPORATIONS, GROUPED AS TO TRADES OR BUSINESSES, AS PROVIDED FOR IN SECTION 311 (c) (2), REVENUE ACT OF 1918-Continued. COMMON CARRIERS AND PUBLIC UTILITIES. Subdivisions. 1. Cold storage and ice. 2. Cotton compressors and cotton storage. 3. Gas companies, illuminating and fuel. 4. Grain elevators... 5. Irrigation waterworks. 6. Light and power, including water and electric. Hydroelectric lighting.. 7. Market houses-public. 8. Railways-electric, city, suburban and interurban.. 9. Railway express companies. 10. Railways-steam.. 11. Steamships—local, river, lake, coastwise, and ocean lines. 12. Stockyards... 13. Tank-car companies, refrigerator, ventilator, and livestock cars. 14. Telephone and telegraph companies.. 15. Warehouse and storage, other than cotton storage, 16. Water filtration, distribution for domestic use.. etc. Average percentage. Per cent. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. Not over 10.00. TRADING AND MISCELLANEOUS. 1. Brokers-freight, grain, merchandise, real estate and ship, purchasing and selling agents, manufacturer's agents, exporters and importers (commission only), automobiles, sale of metals... 2. Garages and livery stables. 3. Jobbers merchandise, general, and special. 4. Merchant tailoring, needlework, etc. 5. Merchants-retail... 6. Merchants-wholesale. 7. Real estate operators and promoters. 8. Trading concerns not elsewhere specified.. 9. Amusements, theatres, moving-picture shows, county fairs, race tracks, and clubs. 10. Barbers, bathhouses, etc.... Not over 10.00. Not over 10.00. 17.14. Not over 10.00. 10.45. Not over 10.00. Not over 10.00. Not over 10.00. 11. Consulting engineers, appraisers, accountants, adjusters, architects, chemists, assayers, and metallurgists.. Not over 10.00. 12. Contractors, building construction, street paving, machine installation, etc. Not over 10.00. 13. Decorators and interior designing.. 14. Hospitals, sanitariums, etc. 15. Hotels.. 16. Laundries, dry cleaning, dyeing, etc. 17. Photographs and art portraits. 18. Restaurants.. 19. Schools, colleges, etc.. 20. Undertakers.... 21. Miscellaneous concerns, not elsewhere specified, including typewriter exchange, typesetting, advertising services, commercial agencies, and detective agencies.. CHART. SHOWING THE AVERAGE PERCENTAGES OF NET INCOME TO INVESTED CAPITAL FOR THE PREWAR PERIOD, AND THE NUMBER OF INDUSTRIAL GROUPS OF THE SAME CLASS OF BUSINESS UNDER EACH MEDIAN. Index. ESTATE TAX- Act February 24, 1919— Administration expenses, deduction Assessment of tax Bequests to charitable, etc., uses, deduction.... Bona fide purchasers, lien for unpaid tax on property sold to. Section 403 404, 405 403 409 403 Cruelty to children or animals, deduction of gifts to corpora- Lien for unpaid tax on property transferred in contem- 409 Life insurance, proceeds of policy of, gross estate... policy Literary purposes, gifts, etc., for, deduction. Losses, deduction . . Military forces, decedent dying while serving in. Mortgages, deduction Naval forces, decedent dying while serving in. 409 402 Reimbursement of executor for tax paid on proceeds of 408 403 403 401 403 401 |