CAPTION: Chart, 50 American companies that paid no federal income tax ---or received refunds from 1981 through 1984, according to a recent survey of 275 companies by Citizens for Tax Justice. Total profits and tax refunds for that period are in millions of dollars: Company / Profit / Tax Refund / Tax Rate Percentage Boeing Co. $2,099.0 $285.0 -13.6 Dow Chemical Co. 972.0 180.0 -18.5 ITT 815 177.7 -21.8 Tenneco 3,401.0 166.0 -4.9 Pepsico 1,798.7 135.8 -7.6 Santa Fe Southern Pacific Corp. 2,309.0 133.4 -5.8 General Dynamics 1,579.5 103.8 -6.6 General Electric 9,577.0 98.0 -1.0 Transamerica Corp. 748.6 93.6 -12.5 Texaco 1,819.0 68.0 -3.7 Ashland Oil 336.1 62.0 -18.5 Hutton (E.F.) Group 372.5 59.6 -16.0 Weyerhaeuser Co. 929.2 59.1 -6.4 Georgia Pacific Corp. 783.0 59.0 -7.5 IC Industries 534.7 55.4 -10.4 Northrop Corp. 416.8 46.4 -11.1 First Executive Corp. 444.2 44.2 -10.0 International Minerals and Chemical 371.6 43.7 -11.8 Mitchell Energy and Development Corp. 458.7 41.1 -9.0 Dupont 4,075.0 40.0 -1.0 Mellon Bank Corp. 544.7 32.8 -6.0 International Paper Co. 1,136.3 32.6 -2.9 Ohio Edison Co. 1,524.4 31.8 -2.1 Scott Paper Co. 594.6 30.5 -5.1 Philadelphia Electric Co. 1,892.5 30.3 -1.6 Panhandle Eastern Corp. 1,220.7 28.8 -2.4 Union Carbide 892.0 26.0 -2.9 Piedmont Aviation 169.0 25.4 -15.0 Tesoro Petroleum 124.3 22.5 -18.1 Harris Corp. 307.6 19.5 -6.3 Allied Corp. 693.0 17.0 -2.5 Columbia Gas System 1,147.1 15.9 -1.4 Northern Indian PSC 792.5 14.6 -1.8 Arizona Public Service Co. 1,278.4 14.1 -1.1 Singer Co. 194.2 11.6 -6.0 Sun Chemical Corp. 103.2 10.4 -10.1 Greyhound Corp. 419.9 10.4 -2.5 Centex Corp. 264.4 10.2 -3.9 Pennsylvania Power and Light Co. 1,362.9 10.0 -0.7 Xerox 1,122.7 9.2 -0.8 Southwest Airlines Co. 213.0 8.1 -3.8 Comerica 135.3 7.1 -5.3 Dun and Bradstreet Corp. 967.0 6.7 -0.7 Ogden Corp. 251.5 5.6 -2.2 Jim Walter Corp. 361.7 4.1 -1.1 International Multifoods 43.9 3.2 -7.3 Burlington Northern 2,799.2 1.1 0.0 Tyson Foods 69.1 1.0 -1.4 Grumann Corp. 653.4 0.0 0.0 Lockheed Corp. 1,670.9 0.0 0.0