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SOI Tax Stats - SOI Bulletin: Summer 2005

Corporation Income Tax Returns, 2002 (PDF)
Article by Heather R. Duffy, SOI

Corporate pretax profits, or net income (less deficit), reported on income tax returns for 2002 continued to decline from 2001 levels, decreasing 6.6 percent from $603.6 billion for 2001 to $563.7 billion for 2002.

Excel Tables:
1, 2

Related Link:
Corporation Tax Statistics

Foreign-Controlled Domestic Corporations, 2002 (PDF)
Article by James R. Hobbs, SOI

For Tax Year 2002, the 61,615 domestic corporations each controlled by a foreign “person” generated $2.5 trillion of total receipts and reported $6.4 trillion of total assets on income tax returns filed with the Internal Revenue Service.

Excel Tables:
1, 2, 3, 4

Related Link:
Foreign-Controlled Domestic Corporations

Foreign Trusts, 2002 (PDF)
Article by Daniel S. Holik, SOI

The Statistics of Income (SOI) study of 2002 foreign trust returns reflects both the substantial and increasing interest in foreign investment by U.S. taxpayers and the new information reporting requirements for foreign trust activity that were instituted by the Small Business Job Protection Act of 1996.

Excel Tables:
1, 2, 3, 4
Related Link:
Foreign Trusts

Sole Proprietorship Returns, 2003 (PDF)
Article by Kevin Pierce, SOI

For Tax Year 2003, there were approximately19.7 million individual income tax returns that reported nonfarm sole proprietorship activity. Profits for nonfarm sole proprietorships totaled $230.3 billion, a 4.2-percent increase from Tax Year 2002.

Excel Tables:
1, 2
Related Link:
Nonfarm Sole Proprietorship Statistics

Tax-Exempt Bonds, 1996-2002 (PDF)
Article by Cynthia Belmonte, SOI

State and local governmental units issued nearly $2.1 trillion of tax-exempt bonds between 1996 and 2002. The majority ($1.5 trillion) of these tax-exempt bonds were Governmental bonds, the proceeds of which helped finance public projects (such as schools, streets, and utilities).

Excel Tables:
1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12
Related Link:
Tax-Exempt Bond Statistics

Which Estates Are Affected by the Federal Estate
Tax?: An Examination of the Filing Population for Year-of-Death 2001 (PDF)
(This article has been updated to reflect data revised in October 2007.)
Article by Martha Britton Eller, SOI

Under the Economic Growth and Tax Relief Reconciliation Act of 2001, the Federal estate tax is set for temporary repeal in 2010. However, without further Congressional action to permanently repeal the tax, it will reappear and apply to transfers in 2011 and beyond.

Excel Tables:
1a, 1b, 1c, 2, 3, 4, 5a, 5b, 5c, 6, 7, 8

Related Link:
Estate Tax Statistics

Link: Historical Tables and Appendix

Page Last Reviewed or Updated: 03-Feb-2014