The Miscellaneous Subjects report (SC92-S-5) presents data for the United States as a whole and, where feasible, for States and MA’s.

This series of reports presents data for service establishments of firms subject to Federal income tax and (in separate tables) of firms which are exempt from Federal income tax under provisions of the Internal Revenue Code. Only establishments with some payroll during the year are included. For a more detailed explanation, see appendix A.