SOI Tax Stats - One-Time Dividends Received Deduction

 
  • Data are taken from Form 8895 - One-Time Dividends Received Deduction for Certain Cash Dividends from Controlled Foreign Corporations.
  • This form was used by U.S. corporations to claim a one-time dividend deduction of 85% of the extraordinary qualifying cash dividends received from their controlled foreign corporations for accounting periods ending between Oct. 2004 and Oct. 2006.
  • Please visit Controlled Foreign Corporations for related data tables and articles.

 


Statistical Tables

The following tables are available as Microsoft Excel®  files.  A free Excel viewer is available for download, if needed.

 

Corporations Repatriating Dividends, Selected Items

Classified by:

Tax Years:

Industry of Parent Corporation

2004-2006XLS

Cash and Qualifying Dividends Repatriated from Controlled Foreign Corporations (CFCs)

Classified by:

Tax Years:

Industry of CFC

2004-2006XLS    

Classified by:

Tax Years:

Selected Country of Incorporation

2004-2006XLS

 


SOI Bulletin Articles

The following are available as PDF files.  A free Adobe® reader is available for download, if needed.