Featured articles
Controlled Foreign Corporations, 2000 PDF
Article by Lee Mahony and Jason Wenrich, SOI
For Tax Year 2000, the 7,500 largest foreign corporations controlled by large U.S. multinational corporations held $4.4 trillion in assets.
Excel Tables: 1 XLS, 2 XLS, 3 XLS
Related Link: International Tax Statistics - Controlled Foreign Corporations
Corporation Income Tax Returns, 2001 PDF
Article by Patrice E. Treubert, SOI
For 2001, U.S. taxpayers living abroad reported $27 billion in foreign-earned income. The foreign-earned income exclusion was $14 billion, while the exclusion for employer-provided housing expenses was nearly $2 billion. There were also over $6 billion of foreign tax credits.
Related Link: Corporation Tax Statistics
Federal Estate Tax Returns Filed for Nonresident Aliens, 2001-2002 PDF
Article by Darien Berkowitz Jacobson, SOI
The number of nonresident alien decedents whose estates filed a regular Form 706NA was 139 in 2001 and 137 in 2002. The total gross estate in the U.S. of those that filed increased from $50.8 million in 2001 to $53.3 million in 2002.
Related Link: International Tax Statistics - Nonresident Alien Estate Tax Returns
Foreign-Controlled Domestic Corporations, 2001 PDF
Article by James R. Hobbs, SOI
For Tax Year 2001, the 60,618 domestic corporations each "controlled" by a foreign "person" generated $2.5 trillion of total receipts and reported $6.5 trillion of total assets on income tax returns filed with the Internal Revenue Service (IRS).
Excel Tables: 1 XLS, 2 XLS, 3 XLS, 4 XLS
Related Link: International Tax Statistics - Foreign "Controlled" Domestic Corporations
High-Income Tax Returns for 2001 PDF
Article by Brian Balkovic, SOI
This article presents detailed data for the 2.6 million high-income individual returns for 2001, as well as summary data for the period 1977 to 2001.
Excel Tables: 1 XLS, 2 XLS, 3 XLS, 4 XLS, 5 XLS, 6 XLS, 7 XLS, 8 XLS, 9 XLS, 10 XLS, 11 XLS, 12 XLS
Related Link: Individual Tax Statistics
Sole Proprietorship Returns, 2002 PDF
Article by Kevin Pierce and Michael Parisi, SOI
Nonfarm sole proprietorship profits increased 1.7 percent for Tax Year 2002 to $221.1 billion.
Excel Tables: 1 XLS, 2 XLS
Related Link: Sole Proprietorship Tax Statistics