SOI Corporate File -- 1120-series

The SOI Corporate File is a microdata file based on a stratified sample of unaudited returns filed using Form 1120, 1120-F, 1120-L, 1120-PC, 1120-REIT, 1120-RIC, or 1120-S. The basis for the file is a Tax Year, defined to include accounting periods beginning July 1of the study year and ending June 30 of the following calendar year. The file includes data on assets, liabilities, receipts, deductions, tax, and credits.