Data are taken from: Form 1120, U.S. Corporation Income Tax Return Form 5712, Election to be Treated as a Possessions Corporation Form 5735, Possessions Corporation Tax Credit Allowed Under Section 936 Possessions Tax Credits are claimed by certain corporations that do business in U.S. possessions, most often in Puerto Rico. These credits are also shown in selected statistical tables within Corporation Tax Statistics. In general, the Possessions Tax Credit was repealed effective for taxable years beginning after December 31, 2005. Thus, no data for the credit are available after that date. U.S. Possessions Corporation Returns Metadata Statistical tables The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed. U.S. possessions corporations: Balance sheet items Classified by: Selected Industry Tax Years: 2005 XLS | 2003 XLS | 2001 XLS | 1999 XLS | 1997 XLS | 1995 XLS | 1993 XLS U.S. possessions corporations: Income statement items and distributions to stockholders Classified by: Selected Industry Tax Years: 2005 XLS | 2003 XLS | 2001 XLS | 1999 XLS | 1997 XLS | 1995 XLS | 1993 XLS Returns of active U.S. possessions corporations in Puerto Rico: Tax benefits, employment and compensation of employees Classified by: Selected Manufacturing Industries Tax Years: 1995 XLS | 1993 XLS SOI Bulletin articles The following are available as PDF files. A free Adobe® reader is available for download, if needed. U.S. Possessions Corporations 2005 PDF | 2003 PDF | 2001 PDF | 1999 & 1997 PDF | 1995 PDF Statistics of Income Studies of International Income and Taxes
