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Instructions for
Form 1120-IC-DISC
Interest Charge Domestic International Sales
Corporation Return
Section references are to the Internal Revenue Code unless otherwise noted.
Page 2
When To File assistant treasurer, chief accounting Hearing-impaired persons who have
officer, or any other corporate officer access to TDD equipment may call
File Form 1120-IC-DISC by the 15th day (such as tax officer) authorized to sign. A 1-800-829-4059 to ask for help. The
of the 9th month after the tax year ends. receiver, trustee, or assignee must sign Problem Resolution office will ensure
No extensions are allowed. If the due and date any return required to be filed that your problem receives proper
date falls on a Saturday, Sunday, or a on behalf of a corporation. attention. Although the office cannot
legal holiday, file on the next business change the tax law or make technical
day. If a corporate officer completed Form
1120-IC-DISC, the Paid Preparer’s space decisions, it can help clear up problems
should remain blank. Anyone who that may have resulted from previous
Where To File prepares Form 1120-IC-DISC but does contacts.
Use the following not charge the corporation should not
If the main business, Internal Revenue sign the return. Generally, anyone who is Other Forms, Returns, and
office, or agency is Service Center paid to prepare Form 1120-IC-DISC Statements That May Be
located in address must sign it and fill in the Paid
Ä Ä
Preparer’s Use Only area. Required
New Jersey, New York The paid preparer must complete the
(New York City and
Forms
counties of Nassau, Holtsville, NY 00501
required preparer information and:
The IC-DISC may have to file any of the
Rockland, Suffolk, and ● Sign the return, by hand, in the space following:
Westchester) provided for the preparer’s signature
(signature stamps or labels are not Form W-2, Wage and Tax Statement,
New York (all other and Form W-3, Transmittal of Income
counties), Connecticut, acceptable).
and Tax Statements.
Maine, Massachusetts, New Andover, MA 05501 ● Give a copy of the return to the
Hampshire, Rhode Island,
taxpayer. Form 720, Quarterly Federal Excise Tax
Vermont Return. Use Form 720 to report
Florida, Georgia, South environmental excise taxes,
Carolina
Atlanta, GA 39901 Accounting Methods communications and air transportation
Indiana, Kentucky, Compute taxable income by the taxes, fuel taxes, 10% luxury tax on
Michigan, Ohio, West Cincinnati, OH 45999 accounting method regularly used to passenger vehicles, manufacturers
Virginia keep the IC-DISC’s books and records. taxes, ship passenger tax, and certain
The method used must clearly reflect other excise taxes.
Kansas, New Mexico,
Austin, TX 73301 taxable income. See section 446. Form 926, Return by U.S. Transferor of
Oklahoma, Texas
A member of a controlled group must Property to a Foreign Corporation,
Alaska, Arizona, California
(counties of Alpine, Amador, avoid using an accounting method that Foreign Estate or Trust, or Foreign
Butte, Calaveras, Colusa, would distort any group member’s Partnership. Use this form to report all
Contra Costa, Del Norte, El income, including its own. For example, transfers of property to a foreign
Dorado, Glenn, Humboldt, an IC-DISC acts as a commission agent corporation, foreign estate or trust,
Lake, Lassen, Marin,
Mendocino, Modoc, Napa,
for property sales by a related foreign partnership, and to pay any
Nevada, Placer, Plumas, corporation that uses the accrual excise tax due under section 1491. Also
Sacramento, San Joaquin, method and pays the IC-DISC its use Form 926 to report information
Ogden, UT 84201
Shasta, Sierra, Siskiyou, commission more than 2 months after required under section 6038B.
Solano, Sonoma, Sutter, the sale. In this case, the IC-DISC
Tehama, Trinity, Yolo, and Under section 6038B, a corporation
Yuba), Colorado, Idaho, should not use the cash method of that transfers property to a foreign
Montana, Nebraska, accounting, because it materially distorts corporation in an exchange described in
Nevada, North Dakota, the income of the IC-DISC. section 367(a) or (d), or that makes an
Oregon, South Dakota,
Utah, Washington, Unless the law specifically permits election to apply principles similar to the
Wyoming otherwise, the IC-DISC must get principles of section 367 to any transfer
consent on Form 3115, Application for covered by the excise tax, must file
California (all other Form 926 and attachments with its
counties), Hawaii
Fresno, CA 93888 Change in Accounting Method, to
change from the accounting method it income tax return for the tax year in
Illinois, Iowa, Minnesota,
Kansas City, MO 64999 used to report taxable income in earlier which the transfer was made.
Missouri, Wisconsin years (for income as a whole or for any If a corporation fails to timely report
Alabama, Arkansas, material item). the information required by section
Louisiana, Mississippi, Memphis, TN 37501 Rounding to Whole Dollars.—The 6038B, a penalty may apply. The penalty
North Carolina, Tennessee
corporation may show the money items is equal to 25% of the gain realized on
Delaware, District of on the return and accompanying the exchange of the property.
Columbia, Maryland, Philadelphia, PA 19255 schedules as whole-dollar amounts. To
Pennsylvania, Virginia
Form 966, Corporate Dissolution or
do so, drop any amount less than 50 Liquidation.
If the IC-DISC is one of a group of cents, and increase any amount from 50 Form 1042, Annual Withholding Tax
IC-DISCs controlled by a common cents through 99 cents to the next Return for U.S. Source Income of
parent, file with the service center where higher dollar. Foreign Persons, and Form 1042-S,
the common parent files. Foreign Person’s U.S. Source Income
A group of corporations in several Unresolved Tax Problems Subject to Withholding. Use these forms
service center regions may file their The IRS has a Problem Resolution to report and transmit withheld tax on
separate returns with the service center Program for taxpayers who have been payments or distributions made to
for the principal office of the managing unable to resolve their problems with the nonresident alien individuals, foreign
corporation that keeps all the books and IRS. If the corporation has a tax problem partnerships, or foreign corporations, to
records. it has been unable to resolve through the extent the payments or distributions
normal channels, write to the constitute gross income from sources
Who Must Sign corporation’s local IRS district director or within the United States (see sections
call the corporation’s local IRS office and 861 through 865). For more information,
The return must be signed and dated by see sections 1441 and 1442, and Pub.
ask for Problem Resolution assistance.
the president, vice president, treasurer,
Page 3
515, Withholding of Tax on Nonresident Form 5713 to compute their loss of the is determined only by the amount paid
Aliens and Foreign Corporations. following items: the foreign tax credit, for the assets.
Please inform shareholders who are the deferral of earnings of a controlled Form 8621, Return by a Shareholder of
nonresident alien individuals or foreign foreign corporation, IC-DISC benefits, a Passive Foreign Investment Company
corporations, trusts, or estates that if and FSC benefits. or Qualified Electing Fund. A corporation
they have gains from disposal of stock Form 8264, Application for Registration that was a shareholder in a passive
in the IC-DISC, former DISC, or former of a Tax Shelter. Filed by tax shelter foreign investment company (as defined
IC-DISC, or distributions from organizers to register tax shelters with in section 1296) at any time during the
accumulated IC-DISC income, including the IRS to receive a tax shelter tax year must complete and attach this
deemed distributions, they must treat registration number. form to its return.
these amounts as effectively connected Form 8271, Investor Reporting of Tax Form 8697, Interest Computation Under
with the conduct of a trade or business Shelter Registration Number. Taxpayers the Look-Back Method for Completed
conducted through a permanent who have acquired an interest in a tax Long-Term Contracts. Use this form to
establishment in the United States and shelter that is required to be registered figure the interest due or to be refunded
derived from sources within the United file this form to report the tax shelter’s under the look-back method of section
States. registration number. Form 8271 must be 460(b)(2) on certain long-term contracts,
Form 1096, Annual Summary and attached to any tax return (including an accounted for under either the
Transmittal of U.S. Information Returns. application for tentative refund (Form percentage of completion-capitalized
Form 1098, Mortgage Interest 1139) and an amended Form 1120-IC- cost method or the percentage of
Statement. This form is used to report DISC) on which a deduction, credit, loss, completion method.
the receipt from any individual of $600 or other tax benefit attributable to a tax
or more of mortgage interest and points shelter is taken or any income Statements
in the course of the corporation’s trade attributable to a tax shelter is reported. Financial statements.—The balance
or business for any calendar year. Form 8275, Disclosure Statement. Used sheets should agree with your books
Forms 1099-A, B, DIV, INT, MISC, OID, by taxpayers and income tax return and records. Attach a statement
R, and S. These information returns are preparers to disclose items or positions, explaining any differences.
for reporting abandonments and except those contrary to a regulation Stock ownership in foreign
acquisitions through foreclosure; (see Form 8275-R below), that are not corporation.—Attach the statements
proceeds from broker and barter otherwise adequately disclosed on a tax required by section 551(c) if the
exchange transactions; certain dividends return. The disclosure is made to avoid corporation owned 5% or more in value
and distributions; interest payments; parts of the accuracy-related penalty of the outstanding stock of a personal
payments for certain fishing boat crew imposed for negligence, disregard of holding company and the corporation
members, medical and dental health rules, or substantial understatement of was required to include in its gross
care payments, direct sales of consumer tax. Form 8275 is also used for income any undistributed foreign
goods for resale, miscellaneous income disclosures relating to preparer penalties personal holding company income from
payments, and nonemployee for understatements due to unrealistic a foreign personal holding company.
compensation; original issue discount; positions or for willful or reckless A corporation may have to file Form
distributions from profit-sharing plans, conduct. 5471, Information Return of U.S.
retirement plans, individual retirement Form 8275-R, Regulation Disclosure Persons With Respect to Certain Foreign
arrangements, insurance contracts, etc.; Statement. Used to disclose any item on Corporations, if any of the following
and proceeds from real estate a tax return for which a position has applies:
transactions. Also use these returns to been taken that is contrary to Treasury 1. It controls a foreign corporation.
report amounts that were received as a regulations.
nominee on behalf of another person. 2. It is a 10%-or-more shareholder of
Form 8300, Report of Cash Payments a controlled foreign corporation.
For more information, see the Over $10,000 Received in a Trade or
instructions for Forms 1099 and Pub. Business. Generally, this form is used to 3. It acquires, disposes of, or owns
937, Employment Taxes and Information report the receipt of more than $10,000 5% or more in value of the outstanding
Returns. in cash or foreign currency in one stock of a foreign corporation.
Note: Every corporation must file Form transaction or in a series of related 4. It is a 10% shareholder of a foreign
1099-MISC if, in the course of its trade transactions. personal holding company.
or business, it makes payments of rents, Cashier’s checks, bank drafts, and 5. It owns stock in a controlled foreign
commissions, or other fixed or money orders with face amounts of corporation for an uninterrupted period
deter minable income (see section 6041) $10,000 or less are considered cash of 30 days or more during any tax year
totaling $600 or more to any one person when they are received from the retail of the foreign corporation, and it owned
dur ing the calendar year. sale of certain personal property, that stock on the last day of that year.
Form 5452, Corporate Report of collectibles, and travel and Transfers to a corporation controlled
Nondividend Distributions. entertainment activities. Corporations by the transferor.—If a person receives
must treat these amounts as cash in any stock of a corporation in exchange for
Form 5498, Individual Retirement
transaction if they know these property, and no gain or loss is
Arrangement Information. Use this form
instruments are being used instead of recognized under section 351, the
to report contributions (including rollover
currency to avoid the reporting of the transferor and the transferee must each
contributions) to an individual retirement
transaction. For more information, see attach to their tax returns the
arrangement (IRA) and the value of an
Regulations section 1.6050I-1(c). information required by Regulations
IRA or simplified employee pension
(SEP) account. Form 8594, Asset Acquisition section 1.351-3.
Statement. Filed by both the purchaser
Form 5713, International Boycott Attachments
and seller of a group of assets
Report. Filed by persons having
constituting a trade or business if Attach Form 4136, Credit for Federal
operations in or related to “boycotting”
goodwill or a going concern value Tax Paid on Fuels, after page 6, Form
countries. Also, persons who participate
attaches, or could attach, to such assets 1120-IC-DISC. Attach schedules in
in or cooperate with an international
and if the purchaser’s basis in the assets alphabetical order and other forms in
boycott may have to complete Schedule
A or Schedule B and Schedule C of numerical order after Form 4136.
Page 4
Definitions acquires from the bank, the association, for Producer’s Loans, and Regulations
or the person who sold or bought the section 1.993-4.
The following definitions are based on goods from which the obligations arose.
sections 993, 994, and 994(c). A related foreign export corporation
h. Certain obligations held by the of any of the following kinds can pay
1. Section 993 IC-DISC that were issued by a domestic dividends and interest to the IC-DISC
corporation organized to finance export without loss of IC-DISC status. The
Qualified export receipts are any of the property sales under an agreement with IC-DISC’s investment must be related to
following: the Export-Import Bank, by which the exports from the United States.
a. Gross receipts from selling, corporation makes export loans that the a. A foreign inter national sales
exchanging, or otherwise disposing of bank guarantees. corporation is a related foreign export
export property. i. Other deposits in the United States corporation if:
b. Gross receipts from renting export used to acquire qualified export assets (1) The IC-DISC directly owns more
property that the lessee uses outside the within the time provided by Regulations than 50% of the total voting power of
United States. section 1.993-2(j). the foreign corporation’s stock;
c. Gross receipts from supporting See Regulations section 1.993-2 for (2) For the tax year that ends with
services related to any qualified sale, more information. your IC-DISC’s tax year or ends within it,
exchange, rental, or other disposition of Export property must be: at least 95% of the foreign corporation’s
export property by the corporation. gross receipts consists of the qualified
a. Made, grown, or extracted in the
d. Gross receipts, if there is a gain, United States by someone other than an export receipts described in items a–d
from selling, exchanging, or otherwise IC-DISC. of Qualified export receipts and
disposing of qualified export assets that interest on the qualified export assets
are not export property. b. Neither excluded under section
listed in items c and d of Qualified
993(c)(2) nor declared in short supply
e. Dividends or amounts includible in export assets; and
under section 993(c)(3). See Changes
gross income regarding stock of a To Note on page 1 for information on (3) The adjusted basis of the qualified
related foreign export corporation and property excluded from qualified export export assets in items a–d of Qualified
under section 951 (relating to amounts assets by the 1993 Act. export assets that the foreign
included in the gross income of U.S. corporation held at the end of the tax
shareholders of controlled foreign c. Held mainly for sale or rent in the
year is at least 95% of the adjusted
corporations). ordinary course of trade or business, by
basis of all assets it held then.
or to an IC-DISC for direct use,
f. Interest on any obligation that is a consumption, or disposition outside the b. A real property holding company is
qualified export asset. United States. a related foreign export corporation if:
g. Gross receipts for engineering or d. Property not more than 50% of the (1) The IC-DISC directly owns more
architectural services on construction fair market value of which is attributable than 50% of the total voting power of
projects outside the United States. to articles imported into the United the foreign corporation’s stock, and
h. Gross receipts for managerial States. (2) Applicable foreign law forbids the
services performed for an unrelated e. Neither sold nor leased by or to IC-DISC to hold title to real property; the
IC-DISC. another IC-DISC that, immediately foreign corporation’s sole function is to
For more information, see Regulations before or after the transaction, either hold the title; and only the IC-DISC uses
section 1.993-1. belongs to the same controlled group the property, under lease or otherwise.
Qualified export assets are any of (defined in section 993(a)(3)) as your c. An associated foreign corporation is
the following: IC-DISC or is related to your IC-DISC in a related foreign export corporation if:
a. Export property. a way that would result in losses being (1) The IC-DISC or a controlled group
denied under section 267. of corporations to which the IC-DISC
b. Assets used mainly in performing
the engineering or architectural services See Regulations section 1.993-3 for belongs owns less than 10% of the total
listed under qualified export receipts, details. voting power of the foreign corporation’s
item g above, or managerial services A producer’s loan must meet all the stock (section 1563 defines a controlled
that further the production of qualified following terms: group in this sense, and sections
export receipts, items a, b, c, and g 1563(d) and (e) define ownership), and
a. Satisfy sections 993(d)(2) and (3)
above; or assets used mainly in limiting loans the IC-DISC makes to any (2) The IC-DISC’s ownership of the
assembling, servicing, handling, selling, one borrower. foreign corporation’s stock or securities
leasing, packaging, transporting, or reasonably furthers transactions that
b. Not raise the unpaid balance due
storing of export property. lead to qualified export receipts for the
the IC-DISC on all its producer’s loans
c. Accounts receivable produced by IC-DISC.
above the level of accumulated IC-DISC
transactions listed under Qualified income it had at the start of the month See Regulations section 1.993-5 for
export receipts, items a–d, g, or h in which it made the loan. more information about related foreign
above. export corporations.
c. Be indicated by written evidence of
d. Temporary investments, such as debt, such as a note, that has a stated Gross receipts are the IC-DISC’s total
money and bank deposits, in an amount maturity date no more than 5 years after receipts from selling or renting property
reasonable to meet the corporation’s the date of the loan. that the corporation holds for sale or
needs for working capital. rent in the course of its trade or
d. Be made to a person in the United
e. Obligations related to a producer’s business and from all other sources. For
States in the trade or business of
loan. commissions on selling or renting
making, growing, or extracting export
property, include gross receipts from
f. A related foreign export property.
selling or renting the property on which
corporation’s stock or securities that the e. Be designated as a producer’s loan the commissions arose. See Regulations
IC-DISC holds. when made. section 1.993-6 for more information.
g. Certain obligations that are issued For more information, see Schedule Q United States, as used in these
or insured by the U.S. Export-Import (Form 1120-IC-DISC), Borrower’s instructions, includes Puerto Rico and
Bank or the Foreign Credit Insurance Certificate of Compliance With the Rules U.S. possessions, as well as the 50
Association and that the IC-DISC
states and the District of Columbia.
Page 5
2. Section 994, Intercompany attached” instead of completing the “Foreign owner” column and enter the
Pricing Rules entry spaces on Form 1120-IC-DISC. name of the owner’s country, in
parentheses, in the address column.
If a related person described in section Period Covered “Owner’s country” for individuals is their
482 sells export property to the IC-DISC, country of residence; for other foreign
File the 1993 return for calendar year
use the intercompany pricing rules to entities, it is the country in which
1993 and fiscal years that begin in 1993.
figure taxable income for the IC-DISC organized or otherwise created, or in
If the return is for a fiscal year, fill in the
and the seller. These rules generally do which administered.
tax year space at the top of the form.
not permit the related person to price at
a loss. Under intercompany pricing, the Address
IC-DISC’s taxable income from the sale Income
(regardless of the price actually charged) Include the suite, room, or other unit An IC-DISC must figure its taxable
may not exceed the greatest of: number after the street address. If the income although it does not pay most
Post Office does not deliver mail to the taxes. Generally, an IC-DISC is subject
a. 4% of qualified export receipts on
street address, show the P.O. box only to the tax imposed by sections
the IC-DISC’s sale of the property plus
number instead of the street address. 1491 through 1494 on certain transfers
10% of the IC-DISC’s export promotion
expenses attributable to the receipts, Item C—Employer Identification to avoid tax. An IC-DISC is exempt from
b. 50% of the IC-DISC’s and the Number the corporate income tax, alternative
seller’s combined taxable income from minimum tax, and accumulated earnings
Enter the IC-DISC’s employer tax.
qualified export receipts on the property, identification number (EIN). If the
derived from the IC-DISC’s sale of the An IC-DISC and its shareholders are
IC-DISC does not have an EIN, it should
property plus 10% of the IC-DISC’s not entitled to the possessions
apply for one on Form SS-4, Application
export promotion expenses attributable corporation tax credit (section 936). An
for Employer Identification Number. You
to the receipts, or IC-DISC cannot claim the general
can get this form at most IRS or Social
c. Taxable income based on the sale business credit or the credit for fuel
Security Administration offices. Send
price actually charged, provided that produced from a nonconventional
Form SS-4 to the same Internal
under section 482 the price actually source. In addition, these credits cannot
Revenue Service Center to which you
charged clearly reflects the taxable be passed through to shareholders of
send Form 1120-IC-DISC. If the
income of the IC-DISC and the related the corporation.
corporation has not received the EIN by
person. the time for filing Form 1120-IC-DISC, Line 6a
Schedule P (Form 1120-IC-DISC), write “Applied for” in the space for the
Intercompany Transfer Price or EIN. Net Operating Loss Deduction
Commission, explains the intercompany The net operating loss deduction is the
Item E—Total Assets
pricing rules in more detail. amount of the net operating loss
Enter the total assets of the IC-DISC. If carryovers and carrybacks that can be
3. Section 994(c), Export there are no assets at the end of the tax deducted in the tax year. See section
Promotion Expenses year, enter the assets as of the 172 and Pub. 536, Net Operating
These expenses are incurred to help beginning of the tax year. Losses, for details.
distribute or sell export property for use Item F—Initial Return, Final Return, A deficit in earnings and profits is
or distribution outside the United States. Change in Address, or Amended chargeable in the following order:
These expenses do not include income Return 1. First, to any earnings and profits
tax, but do include 50% of the cost of other than accumulated IC-DISC income
shipping the export property on If this is the IC-DISC’s initial return or
or previously taxed income.
U.S.-owned and U.S.-operated aircraft final return, check the applicable box in
item F at the top of the form. 2. Second, to any accumulated
or ships if U.S. law or regulations do not IC-DISC income.
require that it be shipped on them. If there has been a change in address
from the previous year, check the box 3. Third, to previously taxed income.
Penalties for Change in Address in item F at the Do not apply any deficit in earnings
top of the form. Form 8822, Change of and profits against accumulated IC-DISC
The IC-DISC may have to pay the Address, should be filed to notify the income that, as a result of the
following penalties unless it can show IRS of a change of address that occurs corporation’s revoking its election to be
that it had reasonable cause for not after the return is filed. treated as an IC-DISC (or other
providing information or not filing a disqualification), is deemed distributed to
To correct an error in a Form
return: the shareholders. See section
1120-IC-DISC already filed, file an
● $100 for each instance of not amended Form 1120-IC-DISC and check 995(b)(2)(A).
providing required information, up to the Amended return box in item F at the
$25,000 during the calendar year. Line 6b
top of the form. If the amended return
● $1,000 for not filing a return. changes the income or distributions of Dividends-Received Deduction
If the return is filed late and the failure income to shareholders, an amended
See the instructions under Schedule C,
to file timely is due to reasonable cause, Schedule K (Form 1120-IC-DISC) must
Line 9, Column (c) on page 9 for
please explain. See section 6686 for be filed with the amended Form
details.
other details. 1120-IC-DISC and given to each
shareholder. Write “AMENDED” across Line 7
the top of the corrected Schedule K you
Specific Instructions give to each shareholder. Taxable Income
Page 14
Codes for Principal Business Activity percentage of total receipts is derived. Total receipts means
all income (line 1, page 1).
These codes for the Principal Business Activity are designed
to classify enterprises by the type of activity in which they On page 6, Schedule O, line 1, state the principal business
are engaged to facilitate the administration of the Internal activity and principal product or service that account for the
Revenue Code. Though similar in format and structure to the largest percentage of total receipts. For example, if the
Standard Industrial Classification Codes (SIC), they should principal business activity is “Wholesale trade: Machinery,
not be used for SIC codes. Also, certain activities such as equipment, and supplies,” the principal product or service
manufacturing do not apply to an IC-DISC. may be “Engines and turbines.”
Using the list below, enter on page 1, under B, the code
number for the specific industry group from which the largest
Page 15
Product Code System for Schedule N Code
325 Structural clay products
(These codes are used only with Schedule N, page 6, Form 1120-IC-DISC.) 326 Pottery and related products
327 Concrete, gypsum, and plaster products
Using the list below, enter on line 1 of Schedule N the product code number and percent 328 Cut stone and stone products
of export gross receipts as explained in the Specific Instructions. 329 Abrasive, asbestos, and miscellaneous
nonmetallic mineral products
This product code system is divided into two categories—nonmanufactured product
Primary metal products
groups and services and manufactured product groups.
331 Blast furnaces, steel works, and rolling and
NONMANUFACTURED PRODUCT GROUPS AND Code finishing mills
SERVICES 332 Iron and steel foundries
236 Girls’, children’s, and infants’ outerwear 333 Primary smelting and refining of nonferrous
Code 237 Fur goods metals
011 Grains and soybeans 238 Miscellaneous apparel and accessories 334 Secondary smelting and refining of nonferrous
013 Cotton 239 Miscellaneous fabricated textile products metals
019 Crops, except cotton, grains, and soybeans Lumber and wood products, except furniture 335 Rolling, drawing, and extruding of nonferrous
021 Livestock and livestock products 241 Logging camps and logging contractors metals
070 Agricultural services 242 Sawmills and planing mills 336 Nonferrous foundries
090 Fishery products and services 243 Millwork, veneer, plywood, and prefabricated 339 Miscellaneous primary metal products
100 Metal mining, except iron ores, products and structural wood products Fabricated metal products, other than ordnance,
services 244 Wooden containers machinery, and transportation equipment
101 Iron ores 249 Miscellaneous wood products
110 Coal mining (anthracite, bituminous, and lignite) 341 Metal cans
products and services Furniture and fixtures 342 Cutlery, hand tools, and general hardware
130 Crude petroleum and natural gas products and 251 Household furniture 343 Heating apparatus (except electric) and
services 252 Office furniture plumbing fixtures
147 Chemical and fertilizer mineral products and 253 Public building and related furniture 344 Fabricated structural metal products
services 254 Partitions, shelving, lockers, and office and 345 Screw machine products and bolts, nuts,
149 Other nonmetallic mineral products and store fixtures screws, rivets, and washers
services 259 Miscellaneous furniture and fixtures 346 Metal stampings
400 Transportation services (land, air, and water) 347 Coating, engraving, and allied services
Paper and allied products 348 Miscellaneous fabricated wire products
490 Electric, gas, and sanitary services
600 Finance, insurance, and real estate services 261 Pulp mills 349 Miscellaneous fabricated metal products
730 Export management services 262 Paper mills, except building paper mills Machinery other than electrical
780 Motion picture distribution 263 Paperboard mills
264 Converted paper and paperboard products, 351 Engines and turbines
850 Engineering and architectural services 352 Farm machinery and equipment
990 Miscellaneous nonmanufactured products and except containers and boxes
265 Paperboard containers and boxes 353 Construction, mining, and materials handling
services machinery and equipment
266 Building paper and building board mills
MANUFACTURED PRODUCT GROUPS 354 Metalworking machinery and equipment
Printing, publishing, and allied products 355 Special industry machinery, except
Ordnance and accessories
271 Newspapers: publishing, publishing and metalworking machinery
191 Guns, howitzers, mortars, and related printing 356 General industrial machinery and equipment
equipment 272 Periodicals: publishing, publishing and printing 357 Office, computing, and accounting machines
192 Ammunition, except for small arms 273 Books 358 Service industry machines
193 Tanks and tank components 274 Miscellaneous publishing 359 Miscellaneous machinery, except electrical
194 Sighting and fire control equipment 275 Commercial printing Electrical machinery, equipment, and supplies
195 Small arms 276 Manifold business forms
196 Small arms ammunition 277 Greeting card publishing 361 Electric transmission and distribution
199 Ordnance and accessories, not elsewhere 278 Blankbooks, looseleaf binders, and equipment
classified bookbinding and related work 362 Electrical industrial apparatus
279 Service industries for the printing trade 363 Household appliances
Food and kindred products
364 Electric lighting and wiring equipment
201 Meat products Chemicals and allied products 365 Radio and television receiving sets, except
202 Dairy products 281 Industrial inorganic and organic chemicals communication types
203 Canned and preserved fruits, vegetables, and 282 Plastics materials and synthetic resins, 366 Communication equipment
seafoods synthetic rubber, and synthetic fibers, except 367 Electronic components and accessories
204 Grain mill products glass 369 Miscellaneous electrical machinery, equipment,
205 Bakery products 283 Drugs and supplies
206 Sugar 284 Soap, detergents, and cleaning preparations, Transportation equipment
207 Confectionery and related products perfumes, cosmetics, and other toilet
208 Beverages preparations 371 Motor vehicles and motor vehicle equipment
209 Miscellaneous food preparations and kindred 285 Paints, varnishes, lacquers, enamels, and allied 372 Aircraft and parts
products products 373 Ship and boat building and repairing
286 Gum and wood chemicals 374 Railroad equipment
Tobacco manufactures
287 Agricultural chemicals 375 Motorcycles, bicycles, and parts
211 Cigarettes 379 Miscellaneous transportation equipment
289 Miscellaneous chemical products
212 Cigars
Petroleum refining and related products Professional, scientific, and controlling
213 Tobacco (chewing and smoking) and snuff
instruments; photographic and optical goods;
214 Tobacco stemming and redrying 291 Petroleum refining watches and clocks
Textile mill products 295 Paving and roofing materials
299 Miscellaneous products of petroleum and coal 381 Engineering, laboratory, and scientific and
221 Broad woven fabric mills, cotton research instruments and associated
222 Broad woven fabric mills, synthetic fiber and Rubber and miscellaneous plastics products equipment
silk 301 Tires and inner tubes 382 Instruments for measuring, controlling, and
223 Broad woven fabric mills, wool (including 302 Rubber footwear indicating physical characteristics
dyeing and finishing) 303 Reclaimed rubber 383 Optical instruments and lenses
224 Narrow fabrics and other smallwares mills: 306 Fabricated rubber products, not elsewhere 384 Surgical, medical, and dental instruments and
cotton, wool, silk, and synthetic fiber classified supplies
225 Knitting mills 307 Miscellaneous plastics products 385 Ophthalmic goods
226 Dyeing and finishing textiles, except wool 386 Photographic equipment and supplies
Leather and leather products
fabrics and knit goods 387 Watches and clocks
227 Floor covering mills 311 Leather tanning and finishing
312 Industrial leather belting and packing Miscellaneous manufactured products
228 Yarn and thread mills
229 Miscellaneous textile goods 313 Boot and shoe cut stock and findings 391 Jewelry, silverware, and plated ware
314 Footwear, except rubber 393 Musical instruments
Apparel and other finished products made from
315 Leather gloves and mittens 394 Toys, amusement, sporting and athletic goods
fabrics and similar materials
316 Luggage 395 Pens, pencils, and other office and artists’
231 Men’s, youths’, and boys’ suits, coats, and 317 Handbags and other personal leather goods materials
overcoats 319 Leather goods, not elsewhere classified 396 Costume jewelry, costume novelties, buttons,
232 Men’s, youths’, and boys’ furnishings, work and miscellaneous notions, except precious
Stone, clay, glass, and concrete products
clothing, and allied garments metal
233 Women’s, misses’, and juniors’ outerwear 321 Flat glass 399 Miscellaneous manufactured products
234 Women’s, misses’, children’s, and infants’ 322 Glass and glassware, pressed or blown
undergarments 323 Glass products, made or purchased glass
235 Hats, caps, and millinery 324 Cement, hydraulic