� \pbgraub00 �dj3MxzB�  dMbP?_"*+�%�����Ee1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1 ��Arial1u�� LinePrinterePrinterdw02j0D�:�0�ŝ01 ��Arial1 ��Arial1 x�Arial1 ��Arial1 ��Arial1 x�Arial��&�?'�?(�?)�?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 $� ��C %� ��C #� ��C  � ��C !�C  �C  �C !�C  �C #�C  �C #�C !�C  �C !�C  �C !8��C  (��C "�C "�C !8�C "8��C "8�C "8��C !8�C "8�C "8��C "8�C #�C "8C "8�C !<�C !<�C #<�C #<��C #<C !8C  ,C !8�C #<��C #<��C #�C #<��C #<��C  �C #�C #<��C #<��C  ,��C #<��C  ,��C  ,��C #<�C  ,�C #<�C  ,�C  ,�C  ,��C  ,�C  ,�C  (C  (�C "8��C "8�C "8��C !8C  (�C  (C !�C "8�C #<�C 8��C 0��C &8C &8C &8��C 8�C 8��C 8�C 8��C 0�C 0�C 0�C 8�C 8�C 8�C 8��C 8�C <��C <�C <�C <�C <��C <�C &8�C "8�C  (�C  (�C  (�C  �C  (�C " <�C " �C "�C 0��������������U} ��} � �} ��} � �} ��} � �} ��} � � d! �l �� ���  -��  -@�  ���p ���p ��p ���p �m�p �6�p ���p -_�p �@�p <��p �@�q ���r �`�r ���r ���r �)�r ��r �X�r �$�r �(�r ���r ���r ���r � �r� �T�r �@�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~  9�O~  9h A~  9.El~ 9Ƌ�~ 9N�3~ 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�@~ <�*@~ <)@~ <0�A~ <~ @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~ G�R~ <`=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~ < @~ <~ <{@~ <{@~ @$11.83 and section 482 methods~ GG@~ <@~ <@~ <~ <@q@~ @/%'1.83, 23 percent, and marginal costing ;<<<<<<-/ %'1.83, 23 percent, and marginal costing  < < < <<<<@/%'1.83, 23 percent, and marginal costing <<<<<@/%'1.83, 23 percent, and marginal costing G<<<<@1 methods~ ;r@~ <w�~ <6~ <�~ <~ <�~ <{� ~ -z"G 1 methods~  <Rk~  <~  < @~  <v�~ <k~ <~ <~ @@1 methods~ <zz�~ <~ <@~ <dAA~ <&,�~ @@P@1 methods~ G�+�~ <1~ <1~ <�~ <~ @0%(1.83, 23 percent, marginal costing, and ;<<<<<<-0 %(1.83, 23 percent, marginal costing, and  < < < <<<<@0%(1.83, 23 percent, marginal costing, and <<<<<@0%(1.83, 23 percent, marginal costing, and G<<<<@1 section 482 methods~ ;@~ <@T@~ <;@~ <@~ <)A~ <\TA~ <t�A~ - 1 section 482 methods~  <@~  <j@~  <~  <@~ <@ @~ <А@~ <~ @1 section 482 methods~ <e@~ <8@~ <~ <@~ <@~ @1 section 482 methods~ G@~ <K@~ <K@~ <~@~ <u@~ @؃A/1'23 percent and marginal costing methods~ ;@]@~ <h�!A~ <�$ ~ <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~ G�A~ <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@~ @ !�l�q!!���r"!@�r#!@�r$!�@�t%!���t&!��t'!��t(!�@t)!�@t*!�@t+!�@t,!�@t-!�@t.!�@t/!�@t0 �@t1 �@t2 �@t3 �@t4 �@t5 �@t6 �@t7 �@t8 �@t9 �@t: �@t; �@u< �@t�= �@t> �@t@? �@u* %"Returns showing other combinations 8 9 9 9 9 9 9 =* %"Returns showing other combinations A A A A A < A @* %"Returns showing other combinations < < < < < C* %"Returns showing other combinations H A A A A C!1 of pricing methods~ !;@~ !;�,~ !;� @~ !;�+A~ !;^h�"!;AqAD�%��o"!;7AD�%��o~ !>A3! 1 of pricing methods~ ! ;A~ ! ;A@~ ! ;&@~ ! ;`@~ !;@~ !;`@~ !;`@~ !B@!1 of pricing methods~ !;`9A~ !;�4@~ !; @~ !; A~ !; A~ !D@!1 of pricing methods~ !I A~ !J@@~ !J@@~ !J\A~ !J�@~ !Dx�A")"2"2"2"2"2"2"2"3" )" 2" 2" 2" 2"2"2"2"3")"E"E"E"E"E"F")"K"L"L"L"L"F#5#4#4#4#4#4#4#4#4# 5# 4# 4# 4# 4#4#4#4#4#5#4#4#4#5#5#6#7#6#6#6#6#6#6"$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"> ��" ����������������������������