\pbgraub00 dj3MxzB  dMbP?_"*+%Ee1 Arial1 Arial1 Arial1 Arial1 Arial1 Arial1u LinePrinterePrinterdw02j0D:0ŝ01 Arial1 Arial1 xArial1 Arial1 Arial1 xArial&?'?(?)?M dXX"dXX??@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm2/_(* #,##0.0_);_(* \(#,##0.0\);_(* "-"??_);_(@_).+_(* #,##0_);_(* \(#,##0\);_(* "-"??_);_(@_)MJ@"......................................................................."+(#,##0" ";\-#,##0" ";\-\-" ";@" " \ \ \ \ @ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -&C C  C  C  C  C C C C C C C C C C C  C & C $ C % C # C  C !C  C  C !C  C #C  C #C !C  C !C  C !8C  (C "C "C !8C "8C "8C "8C !8C "8C "8C "8C #C "8C "8C !<C !<C #<C #<C #<C !8C  ,C !8C #<C #<C #C #<C #<C  C #C #<C #<C  ,C #<C  ,C  ,C #<C  ,C #<C  ,C  ,C  ,C  ,C  ,C  (C  (C "8C "8C "8C !8C  (C  (C !C "8C #<C 8C 0C &8C &8C &8C 8C 8C 8C 8C 0C 0C 0C 8C 8C 8C 8C 8C <C <C <C <C <C <C &8C "8C  (C  (C  (C  C  (C " <C " C "C 0U} }  } }  } }  } }   d! l    -  -@  p p p p mp 6p p -_p @p <p @q r `r r r )r r Xr $r (r r r r r Tr @r@ rg_Table 3.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, g _Table 3.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, g_Table 3.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, g_Table 3.--Foreign Sales Corporations, Tax Year 1996: Assets, Receipts, Deductions, Net Income, c[Exempt Income, Taxes, and Distributions of All Active FSC's, by Intercompany Pricing Methodn fExempt Income, Taxes, and Distributions of All Active FSC's, by Intercompany Pricing Method--ContinuednfExempt Income, Taxes, and Distributions of All Active FSC's, by Intercompany Pricing Method--ContinuednfExempt Income, Taxes, and Distributions of All Active FSC's, by Intercompany Pricing Method--Continued_W[All figures are estimates based on samples--money amounts are in thousands of dollars]_ W[All figures are estimates based on samples--money amounts are in thousands of dollars]_W[All figures are estimates based on samples--money amounts are in thousands of dollars]_W[All figures are estimates based on samples--money amounts are in thousands of dollars]!"""""""" ! " " " """""!""""""!""""""RNNNNM R MMRSTMNNMM%&&&&&\Foreign trading gross receipts\\# % ` Total income d e  iForeign trade deductionsjjkO%!oNet income (less deficit)\\&&#%&` Income taxaXNet exempt incomeY#%&&&&'] of FSC's and related suppliers^_# % f g h lmmn OTotal%o prior to adjustments\\&&#%&bybc#%&Number&& Commissions &Total ///# % &Adminis- & Nonadminis- & ZAdministrative[\Nonadministrative\ Onon-%/// &Net &#%&&&&&##'Intercompany pricing method & of&Total  &and & current and & &Full&Marginal#Cost of# 'Intercompany pricing method &trative &trative  & Nonforeign //Foreign //Foreign Oforeign#'Intercompany pricing method'& &Non-&income &Net#Deficit#'Intercompany pricing method&Taxable&#&Adminis-& Nonadminis- #Total # &returns &assets & accounts  & long-term  &Total &costing &costing # goods sold ' &foreign  &foreign  &trade &Total &direct &Total &direct Otrade ' 'Adminis- & Nonadminis- &foreign &(less &income # ' &income &Total &Regular &trative &trative  # distributions % # & & receivable & liabilities & & & # % &trade & trade &income & &costs & &costs O deductions % 'trative &trative  &trade &deficit) & # % & & & & & # % & & & & & & & # % & income & income & (less loss) & & & & # % ' & & & & # % & & & & & # ) * * * * * * * + ) * * * * * * * P ) * * * * * + ) * * * * * + % ((1)  ((2) ((3) ((4) ((5) ((6)  ((7)  $(8) % ((9) ((10) ((11) ((12) ((13) ((14) ((15) Q(16) % ,(17) ,(18) ,(19) ,(20) ,(21) $(22) % ((23) ((24) ((25) ((26) ((27) $(28)%,,,,,,,. % , , , ,,,,V%,,,,,.%,,,,,.0 All returns~ 8 @~ 9c~ 9~ 9~ 9n*D~ 9zP8~ 9 ~ :" 0 All returns~  9Jy~  9O~  9h A~  9.El~ 9Ƌ~ 9N3~ 9x, A~ ?@0 All returns~ 9V~ 9,A~ 9d@~ 9R*~ 9>*~ ?@0 All returns~ W*~ 9h~ 9&h~ 9_A~ 9@A~ ?m21*1.83 percent of gross receipts method only~ ;@~ <*A~ <M'A~ <.#~ </~ <>~ <A~ -r2 1*1.83 percent of gross receipts method only~  <2A~  <~  <(@~  <-A~ <WA~ <~ <~ @@@21*1.83 percent of gross receipts method only~ <H@~ <~ <ک@~ <@~ <@~ @I@21*1.83 percent of gross receipts method only~ G@~ <*@~ <)@~ <0A~ <~ @p}A-%%23 percent of combined taxable income;<<<<<<-- %%23 percent of combined taxable income < < < <<<<@-%%23 percent of combined taxable income<<<<<@-%%23 percent of combined taxable incomeG<<<<@1 method only~ ;@~ <~~ <Y~ <HA~ <%~ <b~ <^Q~ -M 1 method only~  <N{h~  <~  <@~  <i|~ <@.A~ <~ <~ @@1 method only~ <޽Q~ <~ <ֺ@~ <V)R~ <.R~ @r@1 method only~ GR~ <`=A~ <@?A~ <:~ <~ @:}$1Marginal costing method only~ ;3@~ <@~ <@~ <@~ <jB~ <&A~ < A~ -$ 1Marginal costing method only~  <o@~  <  <[1]~  <{@~ <A@~ <~ <~ @@$1Marginal costing method only~ <@~ <~ <~ <@~ <@~ @$1Marginal costing method only~ G@~ <@~ <@~ <@~ <~ @a@1Section 482 method only~ ;@k@~ <`A~ <Nj~ <0A~ <ΝU~ <ΝU~ <~ -nA 1Section 482 method only~  <~  <N/E~  <q@~  <~ <~ <pZ'A~ <aA~ @D@1Section 482 method only~ <~ <uA~ <@~ <`@~ <@*@~ @h@1Section 482 method only~ G @~ <@@~ <@~ <~ <@~ @|#A01(Transactions at arm's-length method only~ ;F@~ <P@~ <;@~ <E@~ <8 A~ <8 A~ <~ -A0 1(Transactions at arm's-length method only~  <~  <@~  <@~  <~ <~ <@~ <@~ @@01(Transactions at arm's-length method only~ <~ <@~ <(@~ <@~ <@~ @`c@01(Transactions at arm's-length method only~ G@~ <@~ <@~ <~ <@~ @#11.83 and 23 percent methods~ ;z@~ <z]~ <fNV~ <@2 A~ <j ~ <R ~ <j~ -X# 11.83 and 23 percent methods~  <~  <~  <@~  <j~ <%A~ <~ <~ @@#11.83 and 23 percent methods~ <`%A~ <~ <~ <>+~ <%A~ @@#11.83 and 23 percent methods~ G%A~ <A~ <A~ <@~ <~ @~M_$11.83 and section 482 methods~ ;"@~ <f@~ <H@~ <ʲ@~ <+@~ <+@~ <~ -@.@$ 11.83 and section 482 methods~  <l@~  <@~  <~  <@~ <~ <u@~ <~ @$11.83 and section 482 methods~ <`i~ < @~ <~ <{@~ <{@~ @$11.83 and section 482 methods~ GG@~ <@~ <@~ <~ <@q@~ @/%'1.83, 23 percent, and marginal costing ;<<<<<<-/ %'1.83, 23 percent, and marginal costing  < < < <<<<@/%'1.83, 23 percent, and marginal costing <<<<<@/%'1.83, 23 percent, and marginal costing G<<<<@1 methods~ ;r@~ <w~ <6~ <~ <~ <~ <{ ~ -z"G 1 methods~  <Rk~  <~  < @~  <v~ <k~ <~ <~ @@1 methods~ <zz~ <~ <@~ <dAA~ <&,~ @@P@1 methods~ G+~ <1~ <1~ <~ <~ @0%(1.83, 23 percent, marginal costing, and ;<<<<<<-0 %(1.83, 23 percent, marginal costing, and  < < < <<<<@0%(1.83, 23 percent, marginal costing, and <<<<<@0%(1.83, 23 percent, marginal costing, and G<<<<@1 section 482 methods~ ;@~ <@T@~ <;@~ <@~ <)A~ <\TA~ <tA~ - 1 section 482 methods~  <@~  <j@~  <~  <@~ <@ @~ <А@~ <~ @1 section 482 methods~ <e@~ <8@~ <~ <@~ <@~ @1 section 482 methods~ G@~ <K@~ <K@~ <~@~ <u@~ @؃A/1'23 percent and marginal costing methods~ ;@]@~ <h!A~ <$ ~ <A~ <٫~ <j|~ <\~ -@@/ 1'23 percent and marginal costing methods~  < OA~  <~  <@~  <=*~ <P@~ <~ <~ @/1'23 percent and marginal costing methods~ < A~ <~ <@~ <A~ <A~ @/1'23 percent and marginal costing methods~ GA~ <q@~ < p@~ <A~ <~ @ A*1"23 percent and section 482 methods~ ;@~ <`@~ <@~ <@~ <@@~ <@@~ <~ - @* 1"23 percent and section 482 methods~  <@~  <@~  <@~  <ͼ@~ <n@~ <@~ <b@~ @*1"23 percent and section 482 methods~ < q@~ <r~ <@~ <6~ <~ @6@*1"23 percent and section 482 methods~ G~ <~ <~ <@~ <~ @2%*23 percent, section 482, and transactions ;<<<<<<-2 %*23 percent, section 482, and transactions  < < < <<<<@2%*23 percent, section 482, and transactions <<<<<@2%*23 percent, section 482, and transactions G<<<<@#1 at arm's-length methods~ ;@~ <}@~ <W@~ <@~ < @~ < @~ <~ -@# 1 at arm's-length methods~  <@~  <o@~  <@~  <P@~ < l@~ <b@~ <|@~ @v@#1 at arm's-length methods~ <}@~ <آ@~ <c@~ <@~ <@~ @#1 at arm's-length methods~ G@~ <(@~ <(@~ <@~ <D@~ @ !lq!!r"!@r#!@r$!@t%!t&!t'!t(!@t)!@t*!@t+!@t,!@t-!@t.!@t/!@t0 @t1 @t2 @t3 @t4 @t5 @t6 @t7 @t8 @t9 @t: @t; @u< @t= @t> @t@? @u* %"Returns showing other combinations 8 9 9 9 9 9 9 =* %"Returns showing other combinations A A A A A < A @* %"Returns showing other combinations < < < < < C* %"Returns showing other combinations H A A A A C!1 of pricing methods~ !;@~ !;,~ !; @~ !;+A~ !;^h"!;AqAD%o"!;7AD%o~ !>A3! 1 of pricing methods~ ! ;A~ ! ;A@~ ! ;&@~ ! ;`@~ !;@~ !;`@~ !;`@~ !B@!1 of pricing methods~ !;`9A~ !;4@~ !; @~ !; A~ !; A~ !D@!1 of pricing methods~ !I A~ !J@@~ !J@@~ !J\A~ !J@~ !DxA")"2"2"2"2"2"2"2"3" )" 2" 2" 2" 2"2"2"2"3")"E"E"E"E"E"F")"K"L"L"L"L"F#5#4#4#4#4#4#4#4#4# 5# 4# 4# 4# 4#4#4#4#4#5#4#4#4#5#5#6#7#6#6#6#6#6#6"$UFootnotes at end of table.$$$$$$$$"$ UFootnotes at end of table.$ $ $ $ $$$$"$UFootnotes at end of table.$$$$$$C$v;[1] Denotes a value between -$500 and $500, excluding zero.$$$$$$$ s%%%%%%%%%% % % % % %%%%%%%%%%%@%w8NOTE: Detail may not add to totals because of rounding.%%%%%%% s&&&&&&&&&& & & & & &&&&&&&&&&&R&xJSOURCE: IRS, Statistics of Income Bulletin, Publication 1136, Spring 2000.&&&&&&& s'''''''''' ' ' ' ' ''''''''''''''''''(((((((((( ( ( ( ( (((((((((((((((((()))))))))) ) ) ) ) ))))))))))))))))))********** * * * * ******************++++++++++ + + + + ++++++++++++++++++,,,,,,,,,, , , , , ,,,,,,,,,,,,,,,,,,---------- - - - - ------------------.......... . . . . ..................////////// / / / / //////////////////0000000000 0 0 0 0 0000000000000000001111111111 1 1 1 1 1111111111111111112222222222 2 2 2 2 2222222222222222223333333333 3 3 3 3 3333333333333333334444444444 4 4 4 4 4444444444444444445555555555 5 5 5 5 5555555555555555556666666666 6 6 6 6 6666666666666666667777777777 7 7 7 7 7777777777777777778888888888 8 8 8 8 8888888888888888889999999999 9 9 9 9 999999999999999999:::::::::: : : : : ::::::::::::::::::;;;;;;;;;; ; ; ; ; ;;;;;;;;;;;;;;;;;;<<<<<<<<<< < < < < <<<<<<<<<<<<<<<<<<========== = = = = ==================>>>>>>>>>> > > > > >>>>>>>>>>>>>>>>>>?????????? ? ? ? ? ??????????????????@ ltA @tB @tC @tD @tE @tF @tG @tH @tI @tJ @tK @tL @tM @tN @tO @tP @tQ @tR @tS @tT @tU @tV @tW @tX @tY @tZ @t[ @t\ @t] @t^ @t@_ @t@@@@@@@@@@ @ @ @ @ @@@@@@@@@@@@@@@@@@AAAAAAAAAA A A A A AAAAAAAAAAAAAAAAAABBBBBBBBBB B B B B BBBBBBBBBBBBBBBBBBCCCCCCCCCC C C C C CCCCCCCCCCCCCCCCCCDDDDDDDDDD D D D D DDDDDDDDDDDDDDDDDDEEEEEEEEEE E E E E EEEEEEEEEEEEEEEEEEFFFFFFFFFF F F F F FFFFFFFFFFFFFFFFFFGGGGGGGGGG G G G G GGGGGGGGGGGGGGGGGGHHHHHHHHHH H H H H HHHHHHHHHHHHHHHHHHIIIIIIIIII I I I I IIIIIIIIIIIIIIIIIIJJJJJJJJJJ J J J J JJJJJJJJJJJJJJJJJJKKKKKKKKKK K K K K KKKKKKKKKKKKKKKKKKLLLLLLLLLL L L L L LLLLLLLLLLLLLLLLLLMMMMMMMMMM M M M M MMMMMMMMMMMMMMMMMMNNNNNNNNNN N N N N NNNNNNNNNNNNNNNNNNOOOOOOOOOO O O O O OOOOOOOOOOOOOOOOOOPPPPPPPPPP P P P P PPPPPPPPPPPPPPPPPPQQQQQQQQQQ Q Q Q Q QQQQQQQQQQQQQQQQQQRRRRRRRRRR R R R R RRRRRRRRRRRRRRRRRRSSSSSSSSSS S S S S SSSSSSSSSSSSSSSSSSTTTTTTTTTT T T T T TTTTTTTTTTTTTTTTTTUUUUUUUUUU U U U U UUUUUUUUUUUUUUUUUUVVVVVVVVVV V V V V VVVVVVVVVVVVVVVVVVWWWWWWWWWW W W W W WWWWWWWWWWWWWWWWWWXXXXXXXXXX X X X X XXXXXXXXXXXXXXXXXXYYYYYYYYYY Y Y Y Y YYYYYYYYYYYYYYYYYYZZZZZZZZZZ Z Z Z Z ZZZZZZZZZZZZZZZZZZ[[[[[[[[[[ [ [ [ [ [[[[[[[[[[[[[[[[[[\\\\\\\\\\ \ \ \ \ \\\\\\\\\\\\\\\\\\]]]]]]]]]] ] ] ] ] ]]]]]]]]]]]]]]]]]]^^^^^^^^^^ ^ ^ ^ ^ ^^^^^^^^^^^^^^^^^^__________ _ _ _ _ __________________` tc @t`````````` ` ` ` ` ``````````````````c= X/t"> "