Statistics Search Results

2013 SOI Spring Bulletin Sales of Capital Assets Reported on Individual Tax Returns, 2008–2009.

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. 

Individual Tax Statistics Sales of Capital Assets

Sales of Capital Assets Data Reported on Individual Tax Returns, 2007-2012

Why Evasion Under a National Sales Tax Would Explode the Tax Gap: Lessons Learned from the States

Sales of Capital Assets Panel Data Reported on Individual Tax Returns, 2004–2007.

International Tax Statistics Foreign Sales Corporations (FSC) / Interest-Charge Domestic International Sales Corporation (IC-DISC)

Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests: Sales Price and Tax Withheld as Reported on Form 8288-A, by Country of Residence.

Sales of Capital Assets Reported on Individual Tax Returns, 2007

Sales of Capital Assets: Short-Term and Long-Term Capital Asset Transactions: All Asset Types, by Month of Sale, Tax Year 1999