Found 551 Matching Items; Displaying 481 - 490.
SOI Tax Stats - 2005 Metadata for U.S. possessions corporation returns
2005 Metadata for U.S. Possessions Corporation Returns
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SOI Tax Stats - Program documentation data items by forms and schedules
This document contains the federal tax forms, schedules, and information documents that the Statistics of Income (SOI) Division of the IRS has selected for its Tax Year programs.
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SOI Tax Stats - Table 5 - Returns of active corporations, Form 1120-S
S Corporation Table 5
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SOI Tax Stats - Partnership data by size of total assets
Partnership data by size of total assets.
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Foreign-Controlled Domestic Corporations, 2011
For Tax Year 2011, some 76,793 foreign-controlled domestic
corporations (FCDCs) collectively reported $4.6 trillion
of receipts and $11.7 trillion of assets.1 While Federal
income tax returns for FCDCs accounted for just 1.3 percent of
all United States (U.S.) corporate returns, they made up 16.2
percent of total receipts and 14.4 percent of total assets.2 Foreign
business activity in the U.S. can take several forms, including
corporations. A foreign investor may own stock in a U.S. (i.e.,
domestic) company or one that operates in the U.S. as a branch
of a foreign corporation.3, 4 The focus of this article is FCDCs,
which are domestic corporations “controlled” by foreign persons.
This control is ownership by one foreign “person,” directly
or indirectly, of 50 percent or more of a U.S. corporation’s
voting stock, or 50 percent or more of the value of all
of the corporation’s stock, at any time during the accounting
period.5, 6 A person in this context is an entity, including an individual,
corporation, partnership, estate, or trust. (See “Foreign
person” and “Constructive ownership rules” in the Explanation
of Selected Terms section of this article.)
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10fd01.xls
Table 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income, Filing Year 2010 [Money amounts in thousands of dollars]
05fd02.xls
Table 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity, Filing Year 2005 [Money amounts in thousands of dollars]
Fourteenth Annual IRS-TPC Joint Research Conference on Tax Administration
The Internal Revenue Service and the Urban-Brookings Tax Policy Center plan to co-sponsor their fourteenth annual tax administration research conference next year. It will be held on June 13, 2024, at the Urban Institute in Washington, D.C.
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SOI Tax Stats - Papers - 1997 American Statistical Association conference
1997 American Statistical Association Conference
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98fd02.xls
Fiduciary Income Tax Returns, Income, Deductions, and Tax Liability, by Type of Entity, Filing Year 1998