SOI Tax Stats - Foreign Sales Corporations (FSC) and Interest-Charge Domestic International Sales Corporations (IC-DISC)

 
  • 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

Metadata on SOI Tax Stats - FSC     Metadata on SOI Tax Stats - IC-DISC
 


Statistical Tables

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

Foreign Sales Corporations

         Data Presented: Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions
         Classified by: Product or Service
         Tax Years:

2000 XLS  1996 XLS  1992 XLS    

 

         Classified by: Intercompany Pricing Method
         Tax Years:

2000 XLS  1996 XLS  1992 XLS    

 

         Classified by: Country of Incorporation
         Tax Years:

2000 XLS  1996 XLS  1992 XLS    

 

         Classified by: Size of Parent Assets
         Tax Years: 1996 XLS


 

Interest-Charge Domestic International Sales Corporations

         Data Presented: Assets, Receipts, Deductions, Income and Total Export Gross Receipts
         Classified by: Selected Major and Minor Product or Service
         Tax Years:

2010 XLS  2006 XLS  2000 XLS  1996 XLS  1991 XLS

 

         Data Presented: Assets, Receipts, Deductions, Income and Total Export Gross Receipts
         Classified by: Size of IC-DISC's Export Gross Receipts
         Tax Years:

2012 XLS  2010 XLS


SOI Bulletin Articles

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