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SOI Tax Stats - One-time dividends received deduction

 
  • Data are taken from Form 8895 - One-Time Dividends Received Deduction for Certain Cash Dividends from Controlled Foreign Corporations.
  • This form was used by U.S. corporations to claim a one-time dividend deduction of 85% of the extraordinary qualifying cash dividends received from their controlled foreign corporations for accounting periods ending between Oct. 2004 and Oct. 2006.
  • Please visit Controlled Foreign Corporations for related data tables and articles.

Statistical tables

The following tables are available as Microsoft Excel?  files.  A free  is available for download, if needed.

Data presented Classified by Tax years
Corporations Repatriating Dividends, Selected Items Industry of Parent Corporation 2004-2006 XLS
Cash and Qualifying Dividends Repatriated from Controlled Foreign Corporations (CFCs) Industry of CFC 2004-2006 XLS    
Selected Country of Incorporation 2004-2006 XLS

SOI Bulletin articles

The following are available as PDF files.  A free is available for download, if needed.