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: 2000 XLS 1996 XLS 1992 XLS Classified by: Intercompany Pricing Method Tax Years: 2000 XLS 1996 XLS 1992 XLS Classified by: Country of Incorporation Tax Years: 2000 XLS 1996 XLS 1992 XLS Classified by: Size of Parent Assets Tax Years: 1996 XLS Interest-Charge Domestic International Sales Corporations Data Presented: Assets, Receipts, Deductions, Income and Total Export Gross Receipts Classified by: Selected Major and Minor Product or Service Tax Years: 2010 XLS 2006 XLS 2000 XLS 1996 XLS 1991 XLS Data Presented: Assets, Receipts, Deductions, Income and Total Export Gross Receipts Classified by: Size of IC-DISC's Export Gross Receipts Tax Years: 2012 XLS 2010 XLS SOI Bulletin articles The following are available as PDF files. A free Adobe® reader is available for download, if needed. Foreign Sales Corporations 2000 PDF 1996 PDF Interest-Charge Domestic International Sales Corporations 2008 PDF 2006 PDF 2000 PDF 1996 PDF Statistics of Income Studies of International Income and Taxes
