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Classified byControlled Foreign Corporations
BiannuallyZTransactions Between Large Foreign-Owned Domestic Corporations and Related Foreign PersonsIndustryForeign Sales Corporations Every fourth yearInternational Boycotts U.S. Possessions Corporations !Foreign Recipients of U.S. IncomeNonresident Alien EstatesForeign TrustsProduct or service 3Country making the boycott request, type of requestEvery fifth year&Country, size of adjusted gross incomeCCountry of residence, principal type of income, and recipient type
(Industry, country, size of total assets %Tax status, size of U.S. gross estate7Country of foreign trust, size of net income or deficitEntity Classification
Continuous Data available upon request only>Industry, country to which tax was paid, size of total assets �Form 3520- Annual Return to Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts and Form 3520-A- Annual Information Return of a Foreign Trust with a U.S. Ownerhz)Form 8832- Entity Classification Election
Sources of dataVTable 1.--Summary of Current Data Sources and Available Data for International Studies;Form 1120-F-U.S. Income Tax Return of a Foreign Corporation*Form 1118-Foreign Tax Credit- Corporations
YForm 5471-Information Return of U.S. Persons with Respect to Certain Foreign Corporations
CForm 1120-FSC-U.S. Income Tax Return of a Foreign Sales CorporationQForm 1120-IC-DISC-Interest-Charge Domestic International Sales-Corporation Return&Form 5713-International Boycott Report
jForm 1040-U.S. Individual Tax Return, Form 1116- Foreign Tax Credit, and Form 2555- Foreign Earned Income
$1CTiEForm 1042S-Foreign Person's U.S. Source Income Subject to Withholding:Interest-Charge Domestic International Sales Corporations �Form 706NA-United States Estate (and Generation-Skipping Transfer) Tax Return: Estate of Nonresident Not a Citizen of the United States&Forms 1120-Corporate Income Tax Return�Form 5472-Information Return of a 25 percent Foreign-owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business
�Forms 1120-Corporate Income Tax Return, Form 5712-Election to be Treated as a Possessions Corporation and Form 5735-Possessions Corporation Tax Credit Allowed Under Section 936&2etbProduct or service, intercompany
pricing method, country of incorporation,
size of parent assets1Industry, country of residence of
foreign owner ;Foreign Corporations with Income Derived
from U.S. Sources8Individual Foreign Tax Credit and Foreign
Earned Income4Domestic Corporations Controlled by
Foreign Persons
Frequency [1]No more studies planned [2]i[1] Frequency refers to current frequency and may not reflect the frequency of the study in prior years. &[2] FSC provisions have been repealed.YSource: IRS Statistics of Income Bulletin, Summer 2006, Publication 1136 (Rev. 09-2006.) �:���� �!
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