SOI Tax Stats - FSC's/IC-DISC's
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- A Foreign-Sales Corporations (FSC) is a foreign corporation created by a "parent" shareholder (usually a corporation). The FSC mechanism exempts a portion of income derived from the export of U.S. products from U.S. income taxation.
- An Interest-Charge Domestic International Sales Corporation (IC-DISC) is a domestic company formed to export U.S. products.
This study is conducted on a 4-year cycle.
Statistical Tables SOI Bulletin Articles Metadata on SOI Tax Stats - FSC Metadata on SOI Tax Stats - IC-DISC
Statistical Tables
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
| Foreign Sales Corporations | |
| Data Presented: | Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions |
| Classified by: | Product or Service |
| Tax Years: | |
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| Classified by: | Intercompany Pricing Method |
| Tax Years: | |
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| Classified by: | Country of Incorporation |
| Tax Years: | |
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| Classified by: | Size of Parent Assets |
| Tax Years: | 1996 |
| Interest-Charge Domestic International Sales Corporations | |
| Data Presented: | Assets, Receipts, Deductions, Income, and Distributions |
| Classified by: | Product or Service |
| Tax Years: | |
SOI Bulletin Articles
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
- Foreign Sales Corporations
2000 1996
- Interest-Charge Domestic International Sales Corporations
2008 2006 2000 1996
- Statistics of Income Studies of International Income and Taxes
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Page Last Reviewed or Updated: 2012-11-08
