�\p James Hobbs �q�S J!�5IB�  dMbP?_"*+�%,����9W1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 �Arial1 x�Arial1 ��Arial1 ��Arial1 � Arial1 �Arial1 x�Arial1 ��Arial��&�?'�?(�?)�?M dX,�"dX,�?�?@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:mmkh@"....................................................................................................."sp\ \ \ \ @"....................................................................................................."-*#,##0" ";\-#,##0" ";"-- ";@" " \ \ \ \ @ ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) -pC � �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 #4��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 <�C 0�C <��C 0�C 0�C 0�C  0�C <��C 0��C 0��C ! �C  ,��C  ,�C #<�C #<�C ! �C 8�C 0�C !<��C !<�C <�C 0�C 0�C  0�C  0��C "8C "8�����������Followed Hyperlink�  Hyperlink����U} �nk} � nk} � nk} $ nk q  ,l� ,�� ,�@ ,c@  ,P�! ,��! ,��! ,��! ,��! ,}�$ ,��! ,��! ,��! ,��! ,��! ,��! ,��! ,x�! ,��! ,��! ,u�! ,�! ,��! ,��! ,�! ,��! ,��! ,��! ,��! ,��! ,��! ,��!nfTable 2.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt G?Income, Taxes and Distributions, by Intercompany Pricing Method_W[All figures are estimates based on samples--money amounts are in thousands of dollars]       &''( Commissions(Total D&[Foreign trading gross receiptsY#'*Intercompany pricing method [1](Number' (and( current andH&\ of FSC's and related supplierZ#& (of(Total ( accounts ( long-term ITotal (Full,Marginal#&(returns(assets( receivable( liabilitiesJ(costing,costing#- .(1) .(2) .(3) .(4) .(5) .(6) /(7)# 0 All returns~ 1h@~ 1.9b ~ 1~ 1�=�~ 13S~ 1�4�;~ 2M? % 3No pricing method shown~ 4@U@~ 4@~ 4@~ 4@~ 4~ 4~ 5 #2 3*1.83 percent of gross receipts method only~ 4@s@~ 4xY!A~ 4 A~ 4A~ 4jZj~ 4Xi~ 5�@ #- &%23 percent of combined taxable income 4 4 4 4 4 4 5 # 6 method only~ 4@~ 4j~ 4<~ 4�~ 42 ~ 4&x�~ 5NY #$3Marginal costing method only~ 4&@~ 4@~ 4y@~ 4B@~ 4e"A~ 4&�$~ 5@#3Section 482 method only~ 4p@~ 4Jb~ 4�VA~ 4(� A~ 4֓a~ 4Z_~ 5c@#$&Transactions at arm's length4444445#6 method only~ 4B@~ 4P~ 4\A~ 4@~ 4p�A~ 4}A~ 5@##31.83 and 23-percent methods~ 4X@~ 4Vh ~ 4>_h~ 4�/A~ 4Y~ 4�~ 5g6A#!&1.83 and marginal costing4444445#6methods~ 4:@~ 4@~ 4@~ 4@~ 4BA~ 4@~ 5A#$31.83 and section 482 methods~ 4@~ 4X@~ 4@|@~ 4~ 4p@~ 4p@~ 5#/&'1.83, 23-percent, and marginal costing 4444445#6methods~ 4@~ 4j~ 42~ 4|Y~ 4B:~ 4N �%~ 5�#0&(1.83, 23-percent, marginal costing, and 4444445#6section 482 methods~ 4@~ 4p�A~ 4]A~ 4֣@~ 4>6~ 4� ,��!? ,��! & ( of sales and BAdministrative (Non- ( nonforeign BAdministrative (Non- = deductions #!&!( operations!C!(administrative!( trade income!C!(administrative!,Administrative!#"- ".(8) ".(9) ".(10) ".(11) ".(12) ".(13) "/(14)"##0 All returns~ #;J,I~ #; ~ #;�/8A~ #;X�A~ #;HLA~ #;�A~ #<��#%$3No pricing method shown~ $4~ $4~ $4~ $4u@~ $4~ $4~ $5$#2%3*1.83 percent of gross receipts method only~ %4 ~ %4F)~ %4~ %4@~ %4j@~ %4~ %5H!A%#-&&%23 percent of combined taxable income&4&4&4&4&4&4&5&#'6 method only~ '4�1(A~ '4*U�~ '4~ '4�1@~ '4;/~ '4~ '5&l+'#$(3Marginal costing method only~ (4~ (4@[@~ (4~ (4~ (4@~ (4~ (5@(#)3Section 482 method only~ )4(� A~ )4~ )4fQ~ )49@~ )4~ )4c@~ )5)#$*&Transactions at arm's length*4*4*4*4*4*4*5*#+6 method only~ +4H�A~ +4~ +4A~ +4@@~ +4~ +4`@~ +5+##,31.83 and 23-percent methods~ ,46t4~ ,4v~ ,4~ ,4v@~ ,4aA~ ,4~ ,5[,#!-&1.83 and marginal costing-4-4-4-4-4-4-5-#.6methods~ .4@~ .4U@~ .4~ .4~ .4M@~ .4~ .5@.#$/31.83 and section 482 methods~ /4@~ /4ؚ@~ /4~ /4p@~ /41@~ /4~ /5\@/#/0&'1.83, 23-percent, and marginal costing 040404040404050#16methods~ 14~�~ 14&~ 14~ 14� @~ 14!�~ 14~ 15V�1#02&(1.83, 23-percent, marginal costing, and 242424242424252#36section 482 methods~ 34e@~ 34&A~ 34k@~ 34I@~ 34TA~ 34A~ 35^$3#/43'23-percent and marginal costing methods~ 44@~ 44p� A~ 44~ 44~@~ 44`P@~ 44~ 45P�A4#*53"23-percent and section 482 methods~ 54�@~ 54i@~ 54@~ 54_@~ 54~ 54@~ 55@5#56&-23-percent, section 482, and transactions at 646464646464656#77arm's length methods~ 78`?@~ 78@~ 78F@~ 78v@~ 78q@~ 78@~ 79@7#"8:Footnotes at end of table.n9fTable 2.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt 99999999R:JIncome, Taxes and Distributions, by Intercompany Pricing Method--Continued::::::::_;MW[All figures are estimates based on samples--money amounts are in thousands of dollars]; ; ; ; ; ; ; <&<( Total foreign<'<V<E<'<'<><#=&=(trade deductions=(Total .=T& Net income prior to =E=( Nonforeign ='=>=#'>*Intercompany pricing method [1]>? --continued>( nonforeign.>U& exclusions or adjustments>S >(trade>( Net income >,Net >#?& ?(Non-?(trade ?BAdministrative ?(Non-?( net income?((less deficit)?,income?#@ ,l�!A ,��!B ,��$C ,��!D ,��!E ,��!F ,��!G ,��!H ,��!I ,��!J ,x�!K ,��!L ,��!M ,u�!N ,�!O ,��!P ,��!Q ,�!R ,��!S ,��!T ,��!U ,��!V ,��! W ,��!X ,��$Y ,��$Z ,��![ ,��$\ ,��!] ,��!^ ,��!_ ,��!@&@(administrative@( deductions@C@(administrative@(@(@,@#A- A.(15) A.(16) A.(17) A.(18) A.(19) A.(20) A/(21)A#B0 All returns~ B;�.A~ B;0m@~ B;�1�~ B;d2A~ B;A~ B;>~ B<�.�B%C3No pricing method shown~ C4~ C4@@~ C4~ C4~ C4s@~ C4r@~ C5@t@C#2D3*1.83 percent of gross receipts method only~ D4~ D4x@~ D4� @~ D4~ D4<@~ D4@~ D5/@D#-E&%23 percent of combined taxable incomeE4E4E4E4E4E4E5E#F6 method only~ F4~ F4Z@~ F4)A~ F4~ F4@@~ F42~ F5B7F#$G3Marginal costing method only~ G4~ G4~ G4@~ G4~ G4~ G4@~ G5@G#H3Section 482 method only~ H4pr'A~ H4*@~ H4~ H4@aA~ H4$@~ H4@~ H5@H#$I&Transactions at arm's lengthI4I4I4I4I4I4I5I#J6 method only~ J4�@~ J4@@~ J4~ J4Z@~ J4]@~ J4@~ J5@J##K31.83 and 23-percent methods~ K4~ K4_@~ K4A~ K4~ K4v@~ K4$A~ K58$AK#!L&1.83 and marginal costingL4L4L4L4L4L4L5L#M6methods~ M4~ M4~ M4@~ M4~ M4~ M4@~ M5@M#$N31.83 and section 482 methods~ N4~ N4~ N4~@~ N4~ N4p@~ N4@@~ N5@@N#/O&'1.83, 23-percent, and marginal costing O4O4O4O4O4O4O5O#P6methods~ P4~ P4%@~ P4z�,~ P4~ P4@@~ P4�3~ P5j�3P#0Q&(1.83, 23-percent, marginal costing, and Q4Q4Q4Q4Q4Q4Q5Q#R6section 482 methods~ R4P�A~ R4@~ R4x@~ R4h@~ R4յ~ R4�@~ R5�@R#/S3'23-percent and marginal costing methods~ S4~ S4@~ S4@~ S4~ S4}@~ S4�@~ S5@S#*T3"23-percent and section 482 methods~ T4@~ T4g@~ T4@~ T4F@~ T4@~ T4*@~ T5*@T#5U&-23-percent, section 482, and transactions at U4U4U4U4U4U4U5U#VNarm's length methods~ VOʲ@~ VO@~ VOv@~ VO@~ VO~ VO@~ VP`@V#'W*Intercompany pricing method [1]W(DeficitW(Taxable W( Total taxW(RegularWRNet exempt incomeWG W,TotalW%X&X@incomeX@ liabilityX@ income taxX)AdministrativeX)Non-administrativeXA distributionsX%Y- Y.(22) Y.(23) Y.(24) Y.(25) Y.(26) Y.(27) Y/(28)Y#Z0 All returns~ Z1@~ Z1Z~ Z1AA~ Z1AA~ Z1F�~ Z1]A~ Z2~Z%[3No pricing method shown~ [48@~ [4@t@~ [4@\@~ [4@\@~ [4~ [4~ [5@/@[#2\3*1.83 percent of gross receipts method only~ \4@~ \4�@~ \4@~ \4@~ \4@~ \4~ \5@\#-]&%23 percent of combined taxable income]4]4]4]4]4]4]5]#^6 method only~ ^4@@~ ^4V57~ ^4ԜA~ ^4T�A~ ^4Ja~ ^4~ ^5JQ�^#$_3Marginal costing method only~ _4@~ _4@~ _4L@~ _4L@~ _4S@~ _4~ _5 @_#` ,@�!a ,��!b ,x�!c ,��!d ,��!e ,u�!f ,�!g ,��!h ,��!i ,�!j ,��!k ,��!l ,��!m ,��!n ,��!o ,��!p ,��!`3Section 482 method only~ `4@~ `4@~ `4@~ `4@~ `4~ `4xA~ `5 ��" ������������������������������