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E=Table 3.-1991, Individual Income Tax Returns with Form 1116: F
>Foreign-source Income, Deductions, and Taxes by Type of Income`X(All figures are estimates based on samples - money amounts are in thousands of dollars)









 
 





+
)C*; Foreign taxes paid or accrued on:


 
 




Taxable




 
 




income




 
 




(less loss)




 
 




from




 
 




foreign 




  ForeignForeign
 

 Foreign-source
  sources 

  

  
 taxes  tax credit
 
 Number of gross income Foreign-source before 
 
  Rents and 
 
  available beforeType of income
returns [3](less loss) deductionsadjustments [1]  Total Dividends royaltiesInterest Other income  for creditadjustments [2] !
~ 
�?~  @~  @~  @~  @~  @~  @~  @~  "@~  $@~  &@ "All returns, total~
#巘7~ $鲣�~ $闓�~ $啙�~ $諯�~ %(N A~ $�&鍬~ $ n鍬~ $��~ $v+�~ $姇nPassive income~ 
&矮A~ &陭�~ &<((A~ &�;€~ &|�A~ &8DA~ &郎覢~ &@素@~  &竾A~  &$�A~ &↗A%High withholding tax interest~ 
&k軥~ &棹@~ &€C諤~ &餠鵃~ &b覢~ &皹@~  h@~ &艪~  &毢@~  &貮~ &酝@!Financial services income~ 
&⒆@~ &\}A~ &袐驚~ &l�A~ &乓@~ &礍~ (@~  j@~  &€捠@~  &€Y覢~ &@蠤Shipping income~ 
纙@~ &猕@~ &Z瓳~ 鄥纞 繶@~ A@ '
-~ @~  €N@~  繶@~ €S@%Dividends from an IC-DISC [4]~ 
&€鉆~ &郲魼~ &D籃~ &€@~ &啳@~ &譬@ '
-~ *@~  }@~  &喹@~ &偋@$Distributions from a FSC [5]~ 
&娄@~ &`哚@~ l@~ &`冕@~ &E碄~ &E碄 '
- '
-  '
-~  &E碄~ &E碄Lump-sum distributions~ 
纀@~ &}籃~ 8廆~ &柗@~ &p汙~  @ '
-~ <@~  &軞@~  &t濦~ &<擛!General limitation income~ 
(4�A~ (锔~ (f蠖~ (阐
~ (螑�~ (蠮餈~ (@P谸~ (€⒘@~  ( j�~  (��~ (7Atl[1] Includes allocation of foreign losses, recharacterization of income, and recapture of prior-year losses.��[2] Includes reductions for participation in unsanctioned international boycotts and increases permitted by tax treaties between the United States and certain foreign countries.��[3] Taxpayers may report more than one type of foreign-source income on a return. Consequently, the number of returns by type of income shown in column 1 do not add to total.TL[4] IC-DISC's are Interest-Charge Domestic International Sales Corporations.1)[5] FSC's are Foreign Sales Corporations.aYNOTE: Detail may not add to totals because of rounding and taxpayer reporting variations.G?SOURCE: SOI Bulletin, Fall 1994, Publication 1136 (Rev. 10-94).
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