A Foreign-Sales Corporations (FSC) is a foreign corporation created by a "parent" shareholder (usually a corporation). The FSC mechanism exempts a portion of income derived from the export of U.S. products from U.S. income taxation.
An Interest-Charge Domestic International Sales Corporation (IC-DISC) is a domestic company formed to export U.S. products.
This study is conducted on a 4-year cycle.
Metadata on SOI Tax Stats - FSC
Metadata on SOI Tax Stats - IC-DISC
Statistical tables
The following tables are available as Microsoft Excel? files. A free is available for download, if needed.
Foreign Sales Corporations
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Assets, Receipts, Deductions, Net Income, Exempt Income, Taxes and Distributions | Product or Service | 2000 XLS 1996 XLS 1992 XLS |
| Intercompany Pricing Method | 2000 XLS 1996 XLS 1992 XLS | |
| Country of Incorporation | 2000 XLS 1996 XLS 1992 XLS | |
| Size of Parent Assets | 1996 XLS |
Interest-Charge Domestic International Sales Corporations
| Data Presented | Classified By | Tax Years |
|---|---|---|
| Assets, Receipts, Deductions, Income and Total Export Gross Receipts | Selected Major and Minor Product or Service | 2010 XLS 2006 XLS 2000 XLS 1996 XLS 1991 XLS |
| Size of IC-DISC's Export Gross Receipts | 2012 XLS 2010 XLS |
SOI Bulletin articles
The following are available as PDF files. A free is available for download, if needed.