Found 22 Matching Items; Displaying 1 - 10.
SOI tax stats - Foreign sales corporation study metadata
A FSC was a foreign corporation (i.e., incorporated abroad) created by "parent" shareholders (mostly corporations). Almost all FSCs were owned by domestic corporations (i.e., incorporated in the United States); however, owners of a FSC were generally referred to as "shareholders" or “related suppliers’, since a FSC may have also been owned by an individual, a partnership, or a trust or estate.
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Tax Professionals
SOI Tax Stats - Definitions of selected terms and concepts for corporate foreign tax credit
SOI Tax Stats - Corporate Foreign Tax Credit Study Terms and Concepts
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Tax Professionals
SOI Tax Stats FSCs IC DISCs
International Tax Statistics Foreign Sales Corporations (FSC) / Interest-Charge Domestic International Sales Corporation (IC-DISC)
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SOI Tax Stats U.S. Possessions Corporation Returns Metadata
Foreign Trust Metadata landing page
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SOI tax stats - International business tax statistics
Find statistics for both inbound and outbound international corporate activities here. There's also information on specialized areas covering foreign trusts, international boycotts, and more.
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SOI Tax Stats - Estate, gift and trust statistics
The studies in this section relate to the Federal Transfer tax system (estate and gift taxes) and to trusts, which are an intergral part of many individuals estate plans.
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SOI Tax Stats - Partnership study explanation of selected terms
SOI Tax Stats - Partnership Study Explanation of Selected Terms
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