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- A Foreign-Sales Corporations (FSC) is a foreign corporation created by a "parent" shareholder (usually a corporation). The FSC mechanism exempts a portion of income derived from the export of U.S. products from U.S. income taxation.
- An Interest-Charge Domestic International Sales Corporation (IC-DISC) is a domestic company formed to export U.S. products.
- This study is conducted on a 4-year cycle.
Statistical Tables SOI Bulletin Articles
Statistical Tables
The following tables are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.
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Foreign Sales Corporations
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| Data Presented: |
Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions |
| Classified by: |
Product or Service |
| Tax Years: |
2000 1996 1992
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| Classified by: |
Intercompany Pricing Method |
| Tax Years: |
2000 1996 1992
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| Classified by: |
Country of Incorporation |
| Tax Years: |
2000 1996 1992
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| Classified by: |
Size of Parent Assets |
| Tax Years: |
1996 |
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Interest-Charge Domestic International Sales Corporations
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| Data Presented: |
Assets, Receipts, Deductions, Income, and Distributions |
| Classified by: |
Product or Service |
| Tax Years: |
2000 1996 1991
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SOI Bulletin Articles
The following are available as PDF files. A free Adobe® reader is available for download, if needed.
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