File Description / Source / Format / Notes / Date Created Articles and Data Releases: The articles and data releases are in PDF format. In most cases, this format is also combined with Excel ver. 4 (XLS) tables in compressed executable (EXE) files. July 2001. Charitable Bequests: Evidence from Federal Estate Tax Returns, 1995 PDF. Article. Controlled Foreign Corporations,1996 PDF (EXE). Article. Foreign Corporations with Income Effectively Connected with a U.S. Trade or Business, 1995 PDF (EXE). Data Release. Individual Income Tax Rates and Shares, 1998 PDF (EXE). Article. Individual Income Tax Returns, Preliminary Data, 1999 PDF (EXE). Data Release. S Corporation Returns, 1998 PDF (EXE). Article. Unrelated Business Income of Nonprofit Organizations, 1997 PDF (EXE). Article. Link: Historical Tables and Appendix