LEGAL SERVICES (SIC MAJOR GROUP 81)

This group includes establishments which are headed by members of
the bar and are engaged in offering legal advice or legal
services.  Nonprofit legal services (including legal aid
societies) are classified here.  Associations of lawyers formed
solely for the sharing of expenses (including payroll) and not
for the purpose of jointly practicing their profession are also
included.  Receipts are not applicable for these associations
since their operations are funded by reimbursements from member
firms, and these funds are not considered operating receipts for
legal services provided.  However, their payroll and employment
data are included in statistics presented for this category.