SOI Tax Stats - SOI Bulletin: Winter 2003-2004

Excise Taxes and the Airport and Airway Trust Fund, 1970-2002 PDF
Article by Eric Henry, SOI

Federal receipts from aviation-related excise taxes for the Airport and Airway Trust Fund reached a level of $9.1 billion for Fiscal Year 2002.

Foreign Sales Corporations, 2000 PDF
Data Release by Daniel S. Holik, SOI

Foreign Sales Corporations filed 4,200 income tax returns for Tax Year 2000, a 4 percent decrease from 1996.

Related Link:
FSC / IC-DISC Statistics

Individual Income Tax Returns, Preliminary Data, 2002 PDF
Data Release by Brian Balkovic, SOI

Taxpayers filed 130.2 million U.S. individual income tax returns for Tax Year 2002, a decrease of 0.2 percent from the 130.5 million returns filed for 2001. Adjusted gross income decreased by 2.3 percent to $6.0 trillion.

Inter Vivos Wealth Transfers, 1997 Gifts PDF
Article by Martha Britton Eller, SOI

Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation. Only gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

Projections of Returns That Will Be Filed in Calendar Years 2004-2010 PDF
Article by Terry Manzi, National Office of Research Headquarters

The expected total of all tax returns to be filed in Calendar Year 2004 is 226.9 million. This is projected to increase annually by 1.6 percent through CY 2010.

Split-Interest Trusts, 2001 PDF
Article by Melissa J. Belvedere, SOI

Split-interest trusts are, essentially, hybrid trusts having both charitable and noncharitable beneficiaries. For 2001, there were 119,821 Forms 5227, with $111.2 billion of assets and $11.7 billion of net income.