1909 Figure Is Always Given As 3590, Except In The 1931 And 1932 Reports Which Print 3500, Evidently A Misprint. The Period 1909-1915 Includes, To A Limited Extent, Additions Made By Audit And Delinquent Returns Filed. The Amounts Refer To Net Income Reported For Income Tax Purposed, 1909-1935, And To Net Income Reported For Declared Value Excess-Profits Tax Purposes, 1936-1940, With The Following Exceptions: 1909-1912: Classification Corresponds To Returns With And Without Tax Liability; For The First Two Months In 1913: Net Income Is That For Excise Tax Purposes; 1920-1932: Net Income Is That For The Current Year (Before Deducting Net Loss For Prior Year); Prior To 1927 Returns Of Inactive Corporations Were Included In Returns With No Net Income. (Statistics Of Income For 1940, Part 2 (1944), P.305). 1938 Data Reflect A Deficit. Source: Statistics Of Income 1932, P. 47 (1909-1932), And Statistics Of Income 1940, Part 2, P.282 For 1909-1935 Data; Computations By NBER From Data In Statistics Of Income For 1940, Part 2 (1944), P.305 For 1936-1940 Data.
This NBER data series a09008 appears on the NBER website in Chapter 9 at http://www.nber.org/databases/macrohistory/contents/chapter09.html.
NBER Indicator: a09008
Release: NBER Macrohistory Database
National Bureau of Economic Research, Net Income of Corporations Reporting Net Income for United States [A09008USA144NNBR], retrieved from FRED, Federal Reserve Bank of St. Louis https://research.stlouisfed.org/fred2/series/A09008USA144NNBR/, July 7, 2015.