When someone talks about the top 1%, are they including busunesses?

[napi21]

I received an email from Factcheck and the first item was this:

Q: What percent of taxes does the top 1 percent pay and what percent of the income do they make?
A: The top 1 percent of all households got 18 percent of all personal income and paid nearly 28 percent of all federal taxes in 2005, according to the Congressional Budget Office. The top 1 percent now pay a significantly larger share of taxes than before President Bush's tax cuts, and also have a larger share of income.


I hear this a lot, but nobody ever says if they're referring to the top 1% of individual taxpayers, or the top 1% source of revenue income. There's a difference! If it doesn't include businesses, I'd like to see what businesses pay as a % of tax revenue. You hear a lot of statements about businesses being taxed at 30%, but I can guarantee you, few if any pay that much!