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f^Table 1.--Forms 3520 with Gratuitous Transfers: Number and Total and Average Transfer Values,

9
1by Selected Country Where Trust was Created, 1998


3!+[Money amounts are in thousands of dollars]


"

"
#
#
%
* Number of5Transfer value [1]
6
 -Country
&trusts with 7Total9Average

-
& transfers
8
:

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((1)((2))(3)+ All countries~ 
.x@~ .棹)A1歍
 , Australia~
/@~ /€ 繞 2UUUUUg
  ,Bahamas~
/.@~ /缶@~ 2伿锧
 ,Belize~ 
/"@~ /€€聾2莙荱慇
,Bermuda~ 
/繴@~ /X�A2eTFeT姉@
 ,British Virgin Islands~
/@~ /0CA~ 2�XA
 ,Canada~ 
/0@~ /触@~ 2磂@
,Cayman Islands~ 
/4@~ /€袬~ 2aN魼
,Cook Islands~ 
/€H@~ /@2�嶕
, Gibraltar~ 
/@~ /2咢
,Guernsey~ 
/@~ /x睝~ 2
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,Isle of Man~ 
/"@~ /�麫2庛8庛钊@
,Jersey~ 
/*@~ /`@2臢炷N:ˊ
, Liechtenstein~ 
/(@~ /€尬@2UUUUU敂@
,New Zealand~ 
/@~ /鄍@~ 2郟@,Puerto Rico~ 
/$@~ /負@~ 2繽@
,St. Christopher/Nevis~ 
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/@~ /鄗@2a@+,#United Kingdom and Northern Ireland~ 
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4Not specified or other~ 
0U@~ 0�!鉆3穖鄱m'}@

;[1] Fair market value.

@;8NOTE: Detail may not add to totals because of rounding.

^;VSOURCE: IRS, Statistics of Income Bulletin, Fall 2001, Publication 1136 (Rev. 11-2001)
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