US Steel Corporation, the nation's No. 1 steelmaker, said it lost a record $ 361 million last year, the steel industry's worst since the depression. The expected loss, the steel giant's largest ever and first since 1979, compared with 1981 net income of $1.1 billion. It resulted from write-offs for plant closings and massive steel operating losses. Steel losses alone totaled $ 852 million as shipments fell to their lowest levels since 1938, US Steel said.