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The Internal Revenue Service and the Urban-Brookings Tax Policy Center plan to co-sponsor their 15th annual tax administration research conference next year. It will be held on June 12, 2025, at the Urban Institute in Washington, D.C.

A FSC was a foreign corporation (i.e., incorporated abroad) created by "parent" shareholders (mostly corporations).? Almost all FSCs were owned by domestic corporations (i.e., incorporated in the United States); however, owners of a FSC were generally referred to as "shareholders" or ¡°related suppliers¡¯, since a FSC may have also been owned by an individual, a partnership, or a trust or estate.?

SOI Bulletin: Winter 1996

The Internal Revenue Service and the Urban-Brookings Tax Policy Center co-sponsor a tax administration research conference. General areas of interest include measuring and influencing taxpayer compliance, estimating taxpayer compliance costs (burden), tax complexity, improving tax administration (e.g., through service, enforcement, systems, third parties, changing the tax law or regulations, etc.), and understanding the nature and behavior of the taxpayer population.

SOI Tax Stats - 2000 IC-DISC Metadata

SOI tax stats - 2006 IC-DISC metadata

SOI Tax Stats - FSC's/IC-DISC's Metadata

SOI Tax Stats - SOI Bulletin: Spring 2005

Withholding on Dispositions by Foreign Persons of U.S. Real Property Interests: Sales Price and Tax Withheld as Reported on Form 8288-A, by Country of Residence.

SOI Tax Stats - International Boycott Report Study Terms and Concepts