- 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 |
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Data Presented: | Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions |
Classified by: | Product or Service |
Tax Years: | |
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Classified by: | Intercompany Pricing Method |
Tax Years: | |
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Classified by: | Country of Incorporation |
Tax Years: | |
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Classified by: | Size of Parent Assets |
Tax Years: | 1996 XLS |
Interest-Charge Domestic International Sales Corporations |
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Data Presented: | Assets, Receipts, Deductions, Income and Total Export Gross Receipts |
Classified by: | Selected Major and Minor Product or Service |
Tax Years: | |
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Data Presented: | Assets, Receipts, Deductions, Income and Total Export Gross Receipts |
Classified by: | Size of IC-DISC's Export Gross Receipts |
Tax Years: |
SOI Bulletin articles
The following are available as PDF files. A free Adobe® reader is available for download, if needed.