International Harvester Co. yesterday said it established a quarterly sales record of $1.6 billion during the three-month period ended April 30. New income during the second quarter of fiscal 1977 was $57.6 million compared with $57.2 million for the like period a year ago. Earnings were $1.97 a share compared with $2 during the second quarter of 1976.The company said the decline in earnings was caused by an increase in the average number of shares outstanding.

The sales figure for the second quarter was 6 per cent higher than the $1.5 billion reported a year ago.

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Stockholders of S. S. Kresge Co. voted yesterday to change the name of the firm to K mart Corp. to reflect the great bulk of the company's business.

The retailing firm opened its first K mart discount store in 1962. Now, 94 1/2 per cent of the company's United States sales are in the 1,095 K mart stores, and the number of Kresge variety stores has declined from 903 in 1962 to 281. The company is the second largest retail chain in the U.S.

Stockholders at the annual meeting were told S.S. Kresge Co. earned $43 million (35 cents a share) in the quarter ended April 27, the same as in the comparable 1976 quarter, on a 20 per cent increase in sales to $2.02 billion.

Chairman Robert E. Dewar said the company expected to open 135 to 140 Kmart stores during 1977 in Canada, the United States and Australia.

Genesco, Inc., a shoe manufacturer and clothing producer and retailer, lost $13.12 million in its third quarter ended April 30 in contrast with a profit of $3.93 million (24 cents a share) a year ago.

The company said the loss included a $2.66 million reserve for contingent losses growing out of the federal government's ban on sleepwear fireproofed with tris and a charge of $6.51 millin for repatriation of earnings in Canada directed the Canadian anti-inflation board.

Sales were $288.26 million, down from $305.96 million a year earlier.

For nine months, Genesco lost $12.3 million against a profit of $14.9 million (98 cents) a year aog. Nine-month sales were $908.76 million, down from $959.71 million a year earlier.

Chairman John L. Hanlgan said efforts to sell the S. H. Kress variety store division still have not succeeded even though Kress has progressed from a $9 million loss in 1973 to a point where a profit clearly can be envisional soon.