The statistics in the IRS Corporate Ratios database are calculated from data in the Internal Revenue Service Corporation Source Book of Statistics of Income, which draws its data from IRS Form 1120. For more information about the data, contact the Internal Revenue Service or visit their web site (www.irs.gov). The tables linked below explain each field in the IRS Corporate Ratios database, showing the relevant row numbers and titles in the Corporation Source Book, and the corresponding schedules and line numbers on Form 1120, and providing a description where relevant.