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Interest-Charge Domestic International Sales Corporations, Tax Year 2008.

Interest-Charge Domestic International Sales Corporations (IC-DISCs) are domestic corporations formed for the purpose of providing limited incentives to small exporters of U.S. products and certain services. There were 1,917 active IC-DISC returns filed for Tax Year 2008, an increase from the 1,209 filed for 2006, the most recent year for which data are available. (1) The increase in the number of IC-DISC returns filed reflected an expansion of IC-DISC economic activity. IC-DISC export gross receipts, one measure of overall IC-DISC export activity, increased by 89 percent from $19,286 million for Tax Year 2006 to $36,528 million for Tax Year 2008 (Figure A). (2) Net income (less deficit) rose from $1,731 million for Tax Year 2006 to $3,168 million for Tax Year 2008. Finally, actual distributions to IC-DISC shareholders increased 67 percent, from $1,805 million for Tax Year 2006 to $3,013 million for Tax Year 2008.

Background and Current Law

The IC-DISC entity was created by the Deficit Reduction Act of 1984 as a replacement for the Domestic International Sales Corporation (DISC). (3) To become an IC-DISC, a corporation must be organized under the laws of a State or the District of Columbia. Parent shareholders--generally, other corporations, individuals, partnerships, trusts, or estates--form the IC-DISC entity by filing Form 4876-A, Election To Be Treated as an Interest-Charge DISC. This election is considered to be in effect as long as the IC-DISC meets the following requirements: (1) at least 95 percent of the IC-DISC's total receipts are "qualified export receipts" and (2) at least 95 percent of the adjusted basis of the IC-DISC's total assets are "qualified assets." 4 Qualified export receipts arise from the sale or exchange of qualified export property by an IC-DISC. In general, export property is property made, grown, or extracted in the United States, by an entity other than an IC-DISC, for direct use or disposition outside the United States. In addition, qualified export receipts can be divided into two categories: receipts from the sale of export property and other qualified export receipts, which include payment for certain services provided by the IC-DISC, as well as certain types of passive income (e.g., qualified dividends, interest, and capital gains).

An IC-DISC is required to have only one class of stock, conform its tax year to that of the principal shareholder, and maintain separate books and records. For Tax Year 2008, 86.1 percent of IC-DISCs were majority-owned by individuals, partnerships, trusts, estates, or S corporations; 11.7 percent were majority-owned by other corporations; and the remaining 2.2 percent reported no majority owner (Figure B).

By design, an IC-DISC provides a "tax-deferral" benefit to shareholders. No U.S. tax is imposed on certain types of IC-DISC income, i.e., payment of income tax is "deferred," until the income is either actually distributed or "deemed" distributed to shareholders. The IC-DISC entity is not taxed. IC-DISC taxable income that does not qualify for tax-deferral is deemed distributed to shareholders as a taxable dividend in the tax year in which it is earned, regardless of whether the income is actually distributed to shareholders or retained by the IC-DISC. In addition, a producer's loan may be made from the IC-DISC's accumulated tax-deferred income to its parent shareholders, in order to provide additional capital to the shareholders. (5)

An IC-DISC is required to: (1) calculate the tax-deferred portion of its "taxable income" each year; (2) accumulate tax-deferred income for the current tax year and prior tax years in a separate account; and (3) report the total accumulated amount of tax-deferred income to its shareholders each year. (In Figure A, the sum of these accounts is the difference between Total assets and Total liabilities; they comprise the total shareholder's equity of IC-DISCs). IC-DISC shareholders must pay an interest charge on their share of IC-DISC-related deferred tax liability. This interest charge is determined using a compounded annual rate of interest equivalent to the average investment yield of U.S. Treasury bills with 52-week maturities. (6)

Types of income not eligible for tax deferral include: taxable income derived from "excess qualified export receipts"; certain gains from the sale or exchange of assets; one-half of IC-DISC taxable income attributable to the sale or exchange of military property; "international boycott income"; illegal bribes and kickbacks; and foreign investment attributable to "producer's loans." "Excess" qualified export receipts are certain "export gross receipts" in excess of $10 million, a limitation intended to restrict IC-DISC activity to smaller businesses. For example, if the total of certain export gross receipts is greater than $10 million for the tax year, taxable income derived from export gross receipts above this amount (e.g., "excess" qualified export receipts) is not eligible for deferral and is deemed distributed to shareholders.

IC-DISC Receipts, Taxable Income, Excess Qualified Export Receipts, Deemed Distributions, and Actual Distributions to Shareholders for Tax Year 2008

IC-DISCs reported $4,780 million of gross income for Tax Year 2008. Of this amount, $4,552 million (95 percent) was attributable to qualified export receipts. Most transactions generating qualified export receipts for Tax Year 2008 involved direct foreign sales to unrelated purchasers. The balance ($182 million) of qualified export receipts was from other qualified export receipts. Interest on "producer's loans" accounted for $11 million of this amount.

After subtracting the cost of sales and operations ($1,320 million), total export promotion and other expenses ($293 million), the net operating loss deduction ($2 million), and the dividends received deduction ($0.1 million), IC-DISCs reported $3,165 million of taxable income. For Tax Year 2008, $1,932 million of taxable income was attributable to excess qualified export receipts and $1,811 million was deemed distributed. (Deemed distributions were also subject to certain limitations that are beyond the scope of this article.) (7)

After the subtraction of "deemed" and actual distributions (if any) to IC-DISC shareholders, the income remaining is considered to be tax deferred and is reported to shareholders on Schedule K, Shareholder 's Statement of IC-DISC Distributions. Actual distributions to shareholders were $3,031 million for Tax Year 2008, while tax-deferred IC-DISC income reported to shareholders was $537 million (Figure A).

Data by Size of IC-DISC Export Gross Receipts for Tax Year 2008

Table 1 presents selected Tax Year 2008 IC-DISC statistics, classified by size of IC-DISC export gross receipts. (8) IC-DISC export gross receipts are a useful classifier for these statistics, because such receipts are the most complete measure of the total value of goods and services exported through use of the IC-DISC mechanism. Total assets, which traditionally are used as one classifier for corporation returns by the Statistics of Income (SOI) Division of IRS, are not as good a measure of economic activity by IC-DISC returns, because the IC-DISC entity does not produce goods or services; the IC-DISC is solely an export mechanism for its shareholders. Hence, most IC-DISCs do not carry substantial inventories as assets on their balance sheets or report substantial assets associated with production of goods and services.

Table 1 shows that Tax Year 2008 IC-DISCs reported a wide range of export gross receipts. Certain returns showed zero export gross receipts--these returns were considered "active" returns because these IC-DISCs reported at least one item of deduction(s) or distribution(s). Other returns reported export gross receipts of more than $100 million, even though the IC-DISC tax deferral mechanism is limited by law to the first $10 million of export gross receipts. For Tax Year 2008, the largest number of IC-DISC returns reporting export gross receipts fell into the $0 through $ 1 million export gross receipts classification, while for Tax Year 2006, the largest number of IC-DISC returns was grouped into the $1 million through $3 million export gross receipts classification.

As expected, returns reporting export gross receipts more than $100 million dominated the statistics shown in Table 1 for Tax Year 2008. Current year tax-deferred income reported to shareholders is the only consistent item where IC-DISC returns not classified in this grouping did not dominate the Tax Year 2008 statistics. Current-year tax-deferred IC-DISC income reported to shareholders does capture previous tax year income(s) for a given IC-DISC, hence it is not necessarily dependent on current-year export gross receipts. (9)

Distribution of IC-DISCs by Selected Major Product or Service Group for Tax Year 2008

Table 3 presents detailed Tax Year 2008 statistics, such as IC-DISC assets, receipts (including total export gross receipts of IC-DISCs and related U.S. persons), deductions, income, distributions, and total qualified export receipts, and nonqualified receipts, classified by selected major and minor product or service group. The selected minor product or service groupings in Table 3 show which specific minor products and services groupings comprise each major product or service group. For Tax Year 2008, almost 88 percent of all active IC-DISC returns reported the export of manufactured products as their major product or service, a proportion which was comparable to the figures for Tax Years 2005 and 2006. The two most frequently reported major product groups were machinery (other than electrical and electronics) and electrical and electronic machinery, equipment, and supplies, which together comprised slightly more than 27 percent of all active IC-DISC returns for Tax Year 2008. Combined, these two major product groups were responsible for 20 percent of total qualified export receipts and nonqualified receipts, 20 percent of taxable income, and 14 percent of taxable income attributable to excess qualified export receipts.

Other predominant major product groups included fabricated metal products, except ordnance, machinery, and transportation equipment; chemicals and allied products; primary and secondary nonfabricated metal products; and transportation equipment. Although only 8 percent of all active IC-DISCs for Tax Year 2008 reported chemicals and allied products as their major export, these IC-DISCs were responsible for 15 percent of current-year total export gross receipts of IC-DISCs, 19 percent of taxable income, and 26 percent of taxable income attributable to excess qualified export receipts. Further, more than 26 percent of total "deemed" distributions and 19 percent of actual distributions were accounted for by IC-DISCs in the chemicals and allied products industry.

For Tax Year 2008, 12 percent of active IC-DISCs (231 returns) reported the export of nonmanufactured products and services. Returns with computer software as their major export reported 5 percent of total qualified and nonqualified export receipts ($255 million); 8 percent of taxable income ($250 million); 12 percent of taxable income attributable to excess qualified export receipts ($227 million); 13 percent of total amounts deemed distributed ($226 million); and 8 percent of actual distributions to shareholders ($242 million).

Figure C presents distributions of active IC-DISCs by selected major product or service group for the past 6 IC-DISC studies, spanning 12 tax years between 1996 and 2008. Approximately 90 percent of IC-DISC returns reported the export of manufactured products as their major product or service for tax years prior to 2008, a proportion similar to that in Tax Year 2008. In addition, the two most frequently reported major product groups over the period were machinery (other than electrical and electronics) and electrical and electronic machinery, equipment, and supplies; these are the same two most frequently reported major product groups for 2008.

Summary

There were 1,917 active IC-DISC returns filed for Tax Year 2008. IC-DISC export gross receipts, one measure of overall IC-DISC export activity, increased by 89 percent from $19,286 million for Tax Year 2006 to $36,528 million for Tax Year 2008. Net income (less deficit) rose from $1,731 million for Tax Year 2006 to $3,168 million for Tax Year 2008. Finally, actual distributions to IC-DISC shareholders increased 67 percent, from $1,805 million for Tax Year 2006 to $3,013 million for Tax Year 2008.

Explanation of Selected Terms

Actual distributions to shareholders--Distributions from IC-DISC "earnings and profits" actually paid to shareholders of the IC-DISC.

Adjusted IC-DISC income subject to deferral computation--IC-DISC taxable income after subtracting certain amounts not eligible for tax deferral (e.g., amounts deemed distributed). For Tax Year 2008, adjusted IC-DISC income subject to the tax-deferral computation equaled IC-DISC taxable income minus the sum of: (1) gross interest from "producer's loans;"(2) certain gains from the sale or exchange of assets; (3) one-half of IC-DISC taxable income attributable to military property; and (4) IC-DISC taxable income attributable to "export gross receipts" in excess of $10 million.

Amounts deemed distributed--The portion of the IC-DISC's "earnings and profits" that was not eligible for tax-deferral and, hence, was characterized as a fully taxable dividend to IC-DISC shareholder(s). For Tax Year 2008, amounts deemed distributed equaled the sum of: (1) gross interest from "producer's loans"; (2) certain gains from the sale or exchange of assets; (3) one-half of IC-DISC taxable income attributable to military property; (4) IC-DISC taxable income attributable to "export gross receipts" in excess of $10 million; (5) international boycott income; (6) illegal bribes and kickbacks; and (7) the amount of foreign investment attributable to producer's loans. In addition, for all shareholders that were C corporations, one-seventeenth of adjusted IC-DISC income subject to deferral was to be reported as a deemed distribution. (10)

Current-year tax-deferred income--IC-DISC taxable income after all current year taxable income amounts deemed distributed under Internal Revenue Code section 995(b)(1) were subtracted.

Export gross receipts--Export gross receipts of the IC-DISC represented "qualified export receipts" from: (1) the sale, lease, or rental of export property; (2) services related and subsidiary to any qualified sale, lease, or rental of export property; (3) engineering or architectural services for construction projects located outside of the United States; and (4) export management services provided to other unrelated IC-DISCs to aid in promoting qualified export receipts. For IC-DISCs that acted as commission agents, export gross receipts included total receipts on which the commission was earned, as well as the commission. Export gross receipts did not include passive income (dividends, interest, or capital or ordinary gains on sale of business property) received by IC-DISCs.

Export promotion expenses--Expenses (excluding income taxes) incurred by an IC-DISC to advance the sale, lease, or other distribution of export property for use, consumption, or distribution outside the United States.

Export property--Export property was inventory and property held for sale or lease which: (1) had been made, manufactured, produced, grown, or extracted in the United States by a "person" other than an IC-DISC; (2) was held primarily for sale or lease in the ordinary course of business for direct use, consumption, or disposition outside the United States; and (3) had, at the time of sale or lease by the IC-DISC, not more than 50 percent of its fair market value attributable to imported articles.

IC-DISC gross income--The sum of qualified and nonqualified receipts.

IC-DISC taxable income--IC-DISC net income minus statutory special deductions (i.e., the "net operating loss deduction" and the dividends-received deduction). IC-DISC taxable income was computed to determine: (1) the IC-DISC's "earnings and profits" considered "deemed distributed" to IC-DISC shareholders for the current tax year; and (2) the interest charge on tax that would have been imposed on IC-DISC income had it not been subject to deferral.

Producer's loans--This qualified asset generally consisted of loans made from the IC-DISC's accumulated tax-deferred income to its parent company or any other U.S. person engaged in manufacturing, producing, growing, or extracting export property. A producer's loan must have been designated as such, have been evidenced by a note, have had a stated maturity not to exceed 5 years, and have been attributed to assets used in export production. If a producer's loan was renewed, it had to be requalified at the time of renewal. A producer's loan did not have to be traced to a specific investment by the domestic borrower, but was subject to certain limitations to assure it did not exceed the investment in assets that could have been attributable to production for export.

Qualified assets--Qualified export assets included: (1) export property; (2) assets used in performing engineering or architectural services; (3) accounts receivable attributable to export transactions; (4) working capital; (5) producer's loan obligations; (6) certain stocks or securities held by the IC-DISC; (7) certain obligations issued or insured by the U.S. Export-Import Bank or the Foreign Credit Insurance Association; and (8) certain other deposits.

Qualified export receipts--See export gross receipts.

Related U.S. persons--IC-DISC related U.S. persons were: (1) individuals who were citizens or residents of the United States and controlled the IC-DISC; (2) domestic partnerships, estates, or trusts that controlled the IC-DISC; (3) domestic corporations that controlled the IC-DISC; and (4) domestic corporations that were controlled by the same person(s) that controlled the IC-DISC. Control meant direct or indirect ownership of more than 50 percent of the voting power of the stock entitled to vote in an IC-DISC or other domestic corporation. Under the stock attribution rules of the Internal Revenue Code section 267(c), stock held by related family members is considered to be held as if the family is one shareholder.

Tax-deferred IC-DISC income reported to shareholders--This amount was reported on Form 1120-IC-DISC, Schedule K, Shareholders Statement of IC-DISC Distributions. An interest charge on the tax that would otherwise have been paid currently on this income amount was computed by IC-DISC shareholders on Form 8404, Computation of Interest Charge on DISC-Related Deferred Tax Liability.

Total qualified export receipts and nonqualified receipts--This sum was used as the starting point for the computation of the IC-DISCs net and taxable incomes. For IC-DISCs that acted as commission agents, total qualified export receipts and nonqualified receipts excluded the total receipts upon which the commission was earned and therefore represent only the commission amounts. Total qualified export receipts and nonqualified receipts included passive income (dividends, interest, capital or ordinary gains) amounts received by IC-DISCs. IC-DISC passive income amounts may be characterized as either qualified export receipts or nonqualified gross receipts.

Data Sources and Limitations

The Tax Year 2008 statistics in this article were compiled from Form 1120 IC-DISC returns with accounting periods ending between July 2007 and June 2008. Tax Year 2008 returns would have been filed during Calendar Years 2007, 2008, and 2009. The data presented excluded "inactive" IC-DISC returns. An IC-DISC was considered to be inactive if no receipts, deductions, income, or distributions were reported on the return. In addition, returns for corporations designated as "former DISCs" or "former ICDISCs" were excluded. Such corporations were those that had been disqualified as a DISC or an IC-DISC for a tax year prior to the Tax Year 2008 study. These disqualified DISC or IC-DISC entities were generally required to distribute any undistributed income that was previously taxed or accumulated DISC or IC-DISC income as a section 995(b)(2) distribution during a 10-year period.

The Tax Year 2008 IC-DISC study was designed to include the entire population of IC-DISC returns; however, certain returns (for example, late filed returns with extensions) were unavailable for the statistics. The complete 2008 study file included 2,100 returns: 1,917 returns were included in the statistics, while 183 returns were inactive. With regard to nonsampling error, some data were inconsistently reported by taxpayers. Where possible, such inconsistencies were resolved to reflect provisions of the Internal Revenue Code and taxpayer intentions.

The products and services classification system used in the 2008 IC-DISC study was generally based on Internal Revenue Service instructions provided to the taxpayer for completion of Schedule N, Export Gross Receipts of the IC-DISC and Related U.S. Persons. Products and services reported by a taxpayer on each specific return were reviewed for consistency with product information provided in supporting schedules and other taxpayer attachments and with the principal business activity described on the return. For example, a return was reviewed if the taxpayer indicated engineering services on Schedule N, despite the absence of any "engineering and architectural services income" on Schedule B, Gross Income. In addition, products and services reported by taxpayers on specific returns were reviewed for consistency with the major products and services group classification. Certain business activities, such as manufacturing, were not applicable to an IC-DISC. Therefore, an IC-DISC return reporting the manufacture of farm machinery equipment as the principal business activity would have been reviewed to ascertain if a more appropriate principal business activity was the wholesaling of farm machinery and equipment.

For purposes of this article, data classified by product or service were compiled using the IC-DISC's largest grossing export product (in terms of gross receipts), without regard to any entry for the IC-DISC's second largest product or service reported on the Schedule N. To this extent, the industry statistics contained in this data release may be slightly overstated for certain industries and slightly understated for others.

(1) For additional information about IC-DISCs for Tax Years 1996, 2000, 2004, 2005, and 2006 see Belmonte, Cynthia, "Interest-Charge Domestic International Sales Corporations, 1996," Statistics of Income Bulletin, Fall 2000, Volume 20, Number 2; Belmonte, Cynthia, "Interest-Charge Domestic International Sales Corporations, 2000," Statistics of Income Bulletin, Spring 2004, Volume 23, Number 4; and Holik, Daniel, "Interest-Charge Domestic International Sales Corporations, Tax Years 2004, 2005, and 2006," Statistics of Income Bulletin, Winter 2010, Volume 29, Number 3. An "active" IC-DISC return is a return that has item(s) of income, deductions, and/or distributions.

(2) All statistics in this article are in current dollars.

(3) The creation of the IC-DISC entity was a culmination of the extensive discussions, both within the United States and between the United States and its trading partners, over the nature, form, and scope of export preferences incorporated within the Internal Revenue Code.

(4) An IC-DISC that does not meet the gross receipts test during the tax year will still be considered to have qualified if, at the end of the tax year, the IC-DISC distributes the portion of its taxable income attributable to gross receipts that are not qualified export gross receipts. Similarly, an IC- DISC that does not meet the qualified export asset test during the tax year will still be considered to have qualified if, at the end of the tax year, it makes a distribution equal to the fair market value amount of the nonqualified assets.

(5) See the Explanation of Selected Terms section for additional information about producer's loans.

(6) The interest charge is computed by IC-DISC shareholders on Form 8404, Computation of Interest Charge on DISC- Related Deferred Tax Liability. For example, for Tax Year 2008, the interest-charge to an IC-DISC shareholder filing a full calendar-year return was calculated using an interest charge of approximately 2.5 percent. (See Form 8404 for Tax Year 2008, page 2, instructions for Line 8.)

(7) Amounts deemed distributed shown in Figure A and Tables 1 through 3 include amounts deemed distributed under Internal Revenue Code sections 995 (b) (1) (from current-year taxable income) and 995 (b) (2) (generally from prior-year taxable income). In general, these deemed distributions included income amounts not eligible for tax deferral and distributions from IC-DISCs that had not qualified or revoked their election.

(8) The statistics presented in Table 1 are classified by amounts shown in column (12) divided by the number of returns shown in column (1).

(9) The computation of current-year tax-deferred income reported to shareholders is complex and generally depends upon the IC-DISC's current-year taxable income, previous tax year's accumulated IC-DISC income, and current-year actual distributions to shareholders. A more complete description of the computations is beyond the scope of this article.

(10) See Internal Revenue Code section 995(b) for additional information regarding deemed distributions.

Daniel S. Holik is an economist with the Special Studies Returns Analysis Section. This article was written under the direction of Chris Carson, Chief.
Table 1. Active Interest-Charge Domestic International Sales
Corporation Returns: Assets, Receipts, Deductions, Income, and
Total Export Gross Receipts of IC-DISCs and Related U.S. Persons,
By Size of IC-DISC's Export Gross Receipts, Tax Year 2008

[Money amounts in thousands of dollars]

 Size of IC-DISCs export Number
 gross receipts [1] of returns Total assets

 (1) (2)

All returns 1,917 1,322,115
 Zero through $1,000,000 377 114,662
 $1,000,001 through $3,000,000 345 119,330
 $3,000,001 through $5,000,000 214 81,527
 $5,000,001 through $7,000,000 175 80,687
 $7,000,001 through $10,000,000 196 151,925
 $10,000,001 through $15,000,000 137 73,644
 $15,000,001 through $20,000,000 104 73,375
 $20,000,001 through $30,000,000 129 122,867
 $30,000,001 through $50,000,000 108 112,454
 $50,000,001 through
 $100,000,000 75 147,012
 Greater than or equal to
 $100,000,001 57 244,633

 Taxable
 Income

 Total
 qualified
 export
 receipts Total
 and
 Size of IC-DISCs export nonqualified
 gross receipts [1] receipts

 (3) (4)

All returns 4,779,779 3,165,263
 Zero through $1,000,000 52,825 31,758
 $1,000,001 through $3,000,000 170,030 89,310
 $3,000,001 through $5,000,000 163,465 90,092
 $5,000,001 through $7,000,000 148,073 94,085
 $7,000,001 through $10,000,000 341,002 170,082
 $10,000,001 through $15,000,000 235,716 145,735
 $15,000,001 through $20,000,000 214,702 150,901
 $20,000,001 through $30,000,000 383,402 234,596
 $30,000,001 through $50,000,000 526,778 339,497
 $50,000,001 through
 $100,000,000 754,379 447,149
 Greater than or equal to
 $100,000,001 1,789,406 1,372,057

 Taxable Income

 Selected independent
 computations of taxable income

 Portion Adjusted
 attributable IC-DISC
 to excess income subject
 Size of IC-DISCs export qualified to deferral
 gross receipts [1] export computation
 receipts [2]

 (5) (6)

All returns 1,932,075 1,240,909
 Zero through $1,000,000 531 30,367
 $1,000,001 through $3,000,000 1,740 87,235
 $3,000,001 through $5,000,000 2,042 87,356
 $5,000,001 through $7,000,000 2,751 91,071
 $7,000,001 through $10,000,000 10,011 159,291
 $10,000,001 through $15,000,000 31,501 115,347
 $15,000,001 through $20,000,000 48,308 99,175
 $20,000,001 through $30,000,000 107,784 127,152
 $30,000,001 through $50,000,000 198,952 140,522
 $50,000,001 through
 $100,000,000 327,725 118,419
 Greater than or equal to
 $100,000,001 1,200,730 184,974

 Taxable Income

 Selected
 independent
 computations
 of taxable income

 Current-year Total
 Size of IC-DISCs export tax-deferred amount
 gross receipts [1] income [2] deemed
 distributed

 (7) (8)

All returns 1,362,795 1,810,352
 Zero through $1,000,000 30,335 2,685
 $1,000,001 through $3,000,000 87,059 3,313
 $3,000,001 through $5,000,000 88,041 2,255
 $5,000,001 through $7,000,000 90,794 3,738
 $7,000,001 through $10,000,000 160,297 12,798
 $10,000,001 through $15,000,000 118,915 26,870
 $15,000,001 through $20,000,000 100,996 49,905
 $20,000,001 through $30,000,000 132,466 103,977
 $30,000,001 through $50,000,000 153,675 185,822
 $50,000,001 through
 $100,000,000 136,822 310,326
 Greater than or equal to
 $100,000,001 263,393 1,108,664

 Tax-deferred
 Size of IC-DISCs export IC-DISC income Actual
 gross receipts [1] reported to distributions
 shareholders to shareholders

 (9) (10)

All returns 536,629 3,013,084
 Zero through $1,000,000 82,486 79,656
 $1,000,001 through $3,000,000 71,432 86,610
 $3,000,001 through $5,000,000 48,694 80,394
 $5,000,001 through $7,000,000 36,135 83,497
 $7,000,001 through $10,000,000 83,450 141,715
 $10,000,001 through $15,000,000 37,772 137,855
 $15,000,001 through $20,000,000 31,101 143,248
 $20,000,001 through $30,000,000 85,749 236,986
 $30,000,001 through $50,000,000 18,568 335,323
 $50,000,001 through
 $100,000,000 21,862 409,448
 Greater than or equal to
 $100,000,001 19,380 1,278,351

 Total current-year export
 Size of IC-DISCs export gross receipts and IC-DISCs
 gross receipts [1]
 Total IC-DISCs IC-DISCs

 (11) (12)

All returns 38,209,118 36,527,683
 Zero through $1,000,000 128,848 108,693
 $1,000,001 through $3,000,000 700,872 668,197
 $3,000,001 through $5,000,000 837,086 837,086
 $5,000,001 through $7,000,000 1,056,383 1,050,320
 $7,000,001 through $10,000,000 2,091,420 1,692,724
 $10,000,001 through $15,000,000 1,702,894 1,691,206
 $15,000,001 through $20,000,000 1,792,168 1,792,168
 $20,000,001 through $30,000,000 3,472,931 3,128,563
 $30,000,001 through $50,000,000 4,461,925 4,187,373
 $50,000,001 through
 $100,000,000 5,186,882 5,186,882
 Greater than or equal to
 $100,000,001 16,777,710 16,184,470

[1] The statistics presented in Table 1 are classified by amounts
shown in column (12) divided by the number of returns in column (1).

[2] Item restricted to non-negative amounts during table processing.

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

Table 2. Active Interest-Charge Domestic International Sales
Corporation Returns: Assets, Receipts, Deductions, Income, and
Total Export Gross Receipts of IC-DISCs and Related U.S. Persons,
by Selected Major Product or Service Group, Tax Year 2008

[Money amounts in thousands of dollars]

 Assets

 Number
 Selected major of returns Total [1]
 product or service

 (1) (2)

All industries 1,917 1,322,115
Nonmanufactured products
 and services 231 169,851
Manufactured products 1,686 1,152,265
 Ordinance and accessories 6 1,690
 Food and kindred products 115 110,247
 Textile mill products 16 7,428
 Apparel and other finished
 goods 13 1,431
 Lumber and wood products 62 42,720
 Furniture and fixtures 17 5,111
 Paper and allied products 49 44,295
 Printing, publishing and
 allied products 22 10,978
 Chemicals and allied products 154 171,489
 Petroleum refining and
 related products 11 1,649
 Rubber and miscellaneous
 plastic products 41 8,224
 Leather and leather products 4 2,822
 Stone, clay, glass and
 concrete products 12 5,132
 Primary metal products 130 47,531
 Fabricated metal products 186 57,775
 Machinery, other than
 electrical 333 143,612
 Electrical machinery,
 equipment and supplies 190 197,697
 Transportation equipment 130 117,547
 Professional, scientific,
 and controlling instruments 122 116,552
 Miscellaneous manufactured
 products 73 58,334

 Assets

 Qualified assets

 Selected major Export
 product or service Total property

 (3) (4)

All industries 1,311,482 88,875
Nonmanufactured products
 and services 169,849 9,620
Manufactured products 1,141,633 79,255
 Ordinance and accessories 1,690 0
 Food and kindred products 110,235 16,448
 Textile mill products 7,428 d
 Apparel and other finished
 goods 1,431 0
 Lumber and wood products 42,085 2,902
 Furniture and fixtures 5,111 0
 Paper and allied products 44,261 0
 Printing, publishing and
 allied products 10,978 d
 Chemicals and allied products 171,024 3,312
 Petroleum refining and
 related products 1,649 0
 Rubber and miscellaneous
 plastic products 8,224 0
 Leather and leather products 2,822 0
 Stone, clay, glass and
 concrete products 5,110 0
 Primary metal products 45,686 0
 Fabricated metal products 57,775 3,642
 Machinery, other than
 electrical 137,250 3,247
 Electrical machinery,
 equipment and supplies 197,697 22,029
 Transportation equipment 116,295 20,730
 Professional, scientific,
 and controlling instruments 116,548 4,042
 Miscellaneous manufactured
 products 58,334 d

 Export receipts

 Total qualified
 export receipts
 Total and
 Selected major liabilities nonqualified
 product or service [2] receipts [1]

 (5) (6)

All industries 257,257 4,779,779
Nonmanufactured products
 and services 12,937 759,342
Manufactured products 244,321 4,020,436
 Ordinance and accessories d 2,875
 Food and kindred products 62,841 741,827
 Textile mill products 606 11,836
 Apparel and other finished
 goods 149 8,691
 Lumber and wood products 4,733 87,204
 Furniture and fixtures d 16,839
 Paper and allied products 8,348 112,911
 Printing, publishing and
 allied products 1,734 32,529
 Chemicals and allied products -5,338 711,995
 Petroleum refining and
 related products 389 20,064
 Rubber and miscellaneous
 plastic products 689 22,367
 Leather and leather products d 6,696
 Stone, clay, glass and
 concrete products 125 10,202
 Primary metal products 11,992 333,001
 Fabricated metal products 4,697 218,524
 Machinery, other than
 electrical 22,970 443,146
 Electrical machinery,
 equipment and supplies 58,751 510,548
 Transportation equipment 26,801 332,595
 Professional, scientific,
 and controlling instruments 28,570 278,665
 Miscellaneous manufactured
 products 15,991 117,922

 Export receipts

 Qualified export
 receipts Other
 from the sale qualified
 Selected major of export export
 product or service property receipts

 (7) (8)

All industries 4,552,005 181,654
Nonmanufactured products
 and services 628,342 130,988
Manufactured products 3,923,663 50,666
 Ordinance and accessories 2,875 0
 Food and kindred products 694,593 4,241
 Textile mill products 11,249 587
 Apparel and other finished
 goods 8,673 18
 Lumber and wood products 85,905 1,093
 Furniture and fixtures 16,781 d
 Paper and allied products 112,568 342
 Printing, publishing and
 allied products 32,446 45
 Chemicals and allied products 688,930 23,007
 Petroleum refining and
 related products 20,064 0
 Rubber and miscellaneous
 plastic products 22,332 35
 Leather and leather products 5,747 950
 Stone, clay, glass and
 concrete products 10,202 d
 Primary metal products 331,386 1,612
 Fabricated metal products 217,915 608
 Machinery, other than
 electrical 437,667 4,081
 Electrical machinery,
 equipment and supplies 503,753 6,678
 Transportation equipment 327,845 3,928
 Professional, scientific,
 and controlling instruments 275,686 2,568
 Miscellaneous manufactured
 products 117,045 815

 Export promotion and
 other expenses
 Cost
 of sales Export
 Selected major and promotion
 product or service operations Total [1] expenses

 (9) (10) (11)

All industries 1,319,613 292,661 189,675
Nonmanufactured products
 and services 39,298 53,008 7,984
Manufactured products 1,280,314 239,654 181,692
 Ordinance and accessories 0 d 0
 Food and kindred products 498,291 14,785 9,352
 Textile mill products d 1,416 1,317
 Apparel and other finished
 goods 3,411 767 711
 Lumber and wood products 29,637 18,440 15,469
 Furniture and fixtures 0 5 d
 Paper and allied products 9,725 15,266 3,972
 Printing, publishing and
 allied products d 574 780
 Chemicals and allied products 67,225 48,996 41,707
 Petroleum refining and
 related products 0 955 d
 Rubber and miscellaneous
 plastic products 2,184 356 164
 Leather and leather products d d d
 Stone, clay, glass and
 concrete products d 25 22
 Primary metal products 118,030 2,366 1,408
 Fabricated metal products 13,208 8,056 5,637
 Machinery, other than
 electrical 96,089 24,073 18,955
 Electrical machinery,
 equipment and supplies 169,431 44,383 37,574
 Transportation equipment 140,214 27,831 17,783
 Professional, scientific,
 and controlling instruments 107,486 28,097 23,217
 Miscellaneous manufactured
 products 20,286 3,196 2,603

 Net income (less deficit)

 Selected major
 product or service Total Net income Deficit

 (12) (13) (14)

All industries 3,167,505 3,172,848 -5,343
Nonmanufactured products
 and services 667,036 667,477 -441
Manufactured products 2,500,468 2,505,371 -4,903
 Ordinance and accessories 2,874 2,874 0
 Food and kindred products 228,751 228,786 -35
 Textile mill products 8,593 8,603 d
 Apparel and other finished
 goods 4,513 4,523 d
 Lumber and wood products 39,127 40,817 -1,690
 Furniture and fixtures 16,834 16,834 0
 Paper and allied products 87,920 89,176 -1,256
 Printing, publishing and
 allied products 28,880 28,883 -2
 Chemicals and allied products 595,774 595,982 -208
 Petroleum refining and
 related products 19,109 19,109 0
 Rubber and miscellaneous
 plastic products 19,828 19,838 d
 Leather and leather products 6,453 6,453 0
 Stone, clay, glass and
 concrete products 10,156 10,156 0
 Primary metal products 212,605 212,607 -2
 Fabricated metal products 197,260 197,329 -69
 Machinery, other than
 electrical 322,984 323,644 -660
 Electrical machinery,
 equipment and supplies 296,735 297,039 -305
 Transportation equipment 164,550 164,787 -237
 Professional, scientific,
 and controlling instruments 143,083 143,172 -90
 Miscellaneous manufactured
 products 94,439 94,758 -318

 Taxable income

 Selected independent
 computations of
 taxable income

 Portion attributable
 Selected major Total to excess
 product or service qualified
 export receipts

 (15) (16)

All industries 3,165,263 1,932,075
Nonmanufactured products
 and services 666,632 486,041
Manufactured products 2,498,631 1,446,034
 Ordinance and accessories 2,874 d
 Food and kindred products 228,735 139,759
 Textile mill products 8,592 2,825
 Apparel and other finished
 goods 4,513 d
 Lumber and wood products 39,123 22,446
 Furniture and fixtures 16,834 12,401
 Paper and allied products 87,920 45,219
 Printing, publishing and
 allied products 28,447 21,808
 Chemicals and allied products 595,739 506,752
 Petroleum refining and
 related products 19,109 3,775
 Rubber and miscellaneous
 plastic products 19,828 8,492
 Leather and leather products 6,453 d
 Stone, clay, glass and
 concrete products 10,156 6,690
 Primary metal products 212,605 132,334
 Fabricated metal products 197,190 92,175
 Machinery, other than
 electrical 322,984 160,752
 Electrical machinery,
 equipment and supplies 295,890 107,978
 Transportation equipment 164,159 59,113
 Professional, scientific,
 and controlling instruments 143,043 69,940
 Miscellaneous manufactured
 products 94,436 49,023

 Taxable income

 Selected independent
 computations of taxable income

 Adjusted IC-DISC Current-year
 Selected major income subject tax-deferred
 product or service to deferral income
 computation

 (17) (18)

All industries 1,240,909 1,362,795
Nonmanufactured products
 and services 180,551 218,836
Manufactured products 1,060,358 1,143,960
 Ordinance and accessories 2,429 2,429
 Food and kindred products 100,022 102,013
 Textile mill products 5,777 5,763
 Apparel and other finished
 goods 3,751 3,746
 Lumber and wood products 17,643 17,368
 Furniture and fixtures 7,421 8,808
 Paper and allied products 43,893 44,274
 Printing, publishing and
 allied products 6,788 6,765
 Chemicals and allied products 87,153 120,038
 Petroleum refining and
 related products 15,334 18,719
 Rubber and miscellaneous
 plastic products 11,344 11,336
 Leather and leather products 2,822 2,807
 Stone, clay, glass and
 concrete products 3,466 4,571
 Primary metal products 80,060 90,224
 Fabricated metal products 104,655 118,895
 Machinery, other than
 electrical 159,318 160,212
 Electrical machinery,
 equipment and supplies 186,930 191,046
 Transportation equipment 103,900 115,626
 Professional, scientific,
 and controlling instruments 72,106 73,810
 Miscellaneous manufactured
 products 45,545 45,511

 Selected major
 product or service Total amount
 deemed distributed

 (19)

All industries 1,810,352
Nonmanufactured products
 and services 448,482
Manufactured products 1,361,870
 Ordinance and accessories d
 Food and kindred products 126,757
 Textile mill products 2,840
 Apparel and other finished
 goods 777
 Lumber and wood products 23,546
 Furniture and fixtures 8,026
 Paper and allied products 44,902
 Printing, publishing and
 allied products 21,831
 Chemicals and allied products 475,935
 Petroleum refining and
 related products d
 Rubber and miscellaneous
 plastic products 8,502
 Leather and leather products d
 Stone, clay, glass and
 concrete products 5,585
 Primary metal products 122,383
 Fabricated metal products 78,364
 Machinery, other than
 electrical 163,482
 Electrical machinery,
 equipment and supplies 105,421
 Transportation equipment 48,770
 Professional, scientific,
 and controlling instruments 71,012
 Miscellaneous manufactured
 products 49,256

 Tax-deferred
 Selected major IC-DISC income Actual
 product or service reported distributions
 to shareholders to shareholders

 (20) (21)

All industries 536,629 3,013,084
Nonmanufactured products
 and services 54,452 620,240
Manufactured products 482,177 2,392,845
 Ordinance and accessories 0 1,577
 Food and kindred products 27,676 222,893
 Textile mill products 6,373 9,203
 Apparel and other finished
 goods 806 4,095
 Lumber and wood products 15,062 40,749
 Furniture and fixtures 1,454 15,506
 Paper and allied products -1,658 66,980
 Printing, publishing and
 allied products 507 27,723
 Chemicals and allied products 85,493 566,593
 Petroleum refining and
 related products d 18,984
 Rubber and miscellaneous
 plastic products 4,730 18,082
 Leather and leather products 2,653 10,015
 Stone, clay, glass and
 concrete products 170 6,008
 Primary metal products 17,676 203,158
 Fabricated metal products 31,241 192,126
 Machinery, other than
 electrical 68,591 314,911
 Electrical machinery,
 equipment and supplies 83,315 278,658
 Transportation equipment 55,173 171,126
 Professional, scientific,
 and controlling instruments 68,431 138,471
 Miscellaneous manufactured
 products 14,322 85,988

 Total current-year export
 gross receipts of IC-DISCs
 Selected major
 product or service Total IC-DISCs

 (22) (23)

All industries 38,209,118 36,527,683
Nonmanufactured products
 and services 6,750,183 6,451,281
Manufactured products 31,458,936 30,076,402
 Ordinance and accessories 18,270 18,270
 Food and kindred products 4,347,728 d
 Textile mill products 131,793 131,793
 Apparel and other finished
 goods 63,529 63,529
 Lumber and wood products 673,855 d
 Furniture and fixtures 273,267 273,267
 Paper and allied products 1,983,986 1,983,986
 Printing, publishing and
 allied products 211,819 211,819
 Chemicals and allied products 5,576,456 d
 Petroleum refining and
 related products 238,974 238,974
 Rubber and miscellaneous
 plastic products 301,256 301,256
 Leather and leather products 63,336 63,336
 Stone, clay, glass and
 concrete products 205,599 205,599
 Primary metal products 3,548,538 d
 Fabricated metal products 2,539,567 d
 Machinery, other than
 electrical 3,626,422 3,561,067
 Electrical machinery,
 equipment and supplies 3,415,046 d
 Transportation equipment 2,010,112 d
 Professional, scientific,
 and controlling instruments 1,172,902 1,104,612
 Miscellaneous manufactured
 products 1,056,481 1,056,481

d--Not shown to avoid disclosure of information about specific
corporations. However, data are included in appropriate totals.

[1] Excludes shareholder's equity accounts.

[2] Item restricted to non-negative amounts during table
processing.

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

Table 3. Active Interest-Charge Domestic International Sales
Corporation Returns: Assets, Receipts, Deductions, Income and
Total Export Gross Receipts of IC-DISCs and Related U.S. Persons,
by Major and Minor Product or Service Group, Tax Year 2008

[Money amounts in thousands of dollars]

 Assets

 Selected major product or Number Total [1]
 service of returns

 (1) (2)

Total, All industries 1,917 1,322,115
Nonmanufactured products and
 services, total 231 169,851
 Grains, including soybeans 14 18,540
 Vegatables and melons 9 23,161
 Fruit and tree nuts 52 11,976
 Greenhouse, nursery, and
 floriculture 3 2,596
 Other crops (including sugar
 beets, peanuts, spices,
 hops, and vegetable seeds) 18 13,377
 Livestock 3 204
 Poultry and eggs 3 2,037
 Fishery products and services
 (including shellfish) 21 4,543
 Fur bearing animals and
 unfinished hides 5 3,521
 Other animal products 4 188
 Export management services 24 7,622
 Computer software 30 66,633
 Motion picture distribution 4 378
 Engineering and architectural
 services 30 14,442
 Other nonmanufactured
 products 11 635
Manufactured products, total 1,686 1,152,265
Ordnance and accessories, total 6 1,690
Food and kindred products,
 total 115 110,247
 Meat products 24 53,263
 Dairy products 7 660
 Fruits, vegetables and
 seafoods 25 6,933
 Grain mill products 4 873
 Confectionary and related
 products 8 19,775
 Beverages 6 4,813
 Other food and kindred
 products 42 23,933
Textile mill products, total 16 7,428
Apparel and other finished
 goods, total 13 1,431
Lumber and wood products
 (except furniture), total 62 42,720
 Logs and log products 15 9,082
 Lumber construction materials
 (including millwork,
 veneer, and plywood) 32 15,690
 Other lumber and wood
 products 15 17,948
Furniture and fixtures, total 17 5,111
Paper and allied products,
 total 49 44,295
Printing, publishing, and
 allied products, total 22 10,978
Chemicals and allied products,
 total 154 171,489
 Industrial inorganic and
 organic chemicals 27 27,602
 Plastics materials, synthetic
 resins, synthetic rubber,
 and synthetic fibers 45 99,131
 Drugs 15 4,078
 Soap, detergents, and
 cleaning preparations,
 perfumes, cosmetics,
 and toiletries 22 27,566
 Paints, varnishes, lacquers,
 enamels, and allied
 products 14 627
 Agricultural chemicals 4 967
 Other chemical and allied
 products 27 11,519
Petroleum refining and related
 products, total 11 1,649
Rubber and miscellaneous
 plastics products, total 41 8,224
Leather and leather products,
 total 4 2,822
Stone, clay, glass, and
 concrete products, total 12 5,132
Primary metal products, total 130 47,531
 Iron and steel products 33 7,886
 Nonferrous metal products 36 23,093
 Other primary and secondary
 nonfabricated metal
 products 61 16,552
Fabricated metal products,
 total 186 57,775
 Cutlery, hand tools, and
 general hardware 15 6,676
 Heating apparatus (except
 electric) and plumbing
 fixtures 28 6,212
 Fabricated structural metal
 products 25 12,997
 Screw machine products and
 bolts, nuts, screws,
 rivets, and washers 4 2,894
 Metal stampings 19 4,833
 Coated and engraved metal
 products 5 393
 Other fabricated metal
 products 90 23,771
Machinery, other than
 electrical, total 333 143,612
 Engines and turbines 11 1,229
 Farm machinery and equipment 16 19,554
 Construction, mining, and
 materials handling
 machinery and equipment 39 35,907
 Metalworking machinery and
 equipment 27 12,411
 Special industry machinery
 (except metalworking
 machinery) 135 42,352
 General industrial machinery
 and equipment 52 20,773
 Service industry machinery 12 3,336
 Other machinery (except
 electrical and electronic) 41 8,050
Electrical machinery, total 190 197,697
 Electric power transmission
 and distribution equipment
 (including transformers,
 motors and generators) 29 42,809
 Household appliances 9 28,275
 Electric lighting and wiring
 equipment 18 22,037
 Audio and video equipment
 (except communication types) 10 5,499
 Communication equipment 6 4,345
 Semiconductors, capacitors,
 resistors, and other
 electrical components 41 52,222
 Computer and peripheral
 equipment 13 3,557
 Other electrical and
 electronic machinery,
 equipment, and supplies 64 38,954
Transportation equipment, total 130 117,547
 Motor vehicles and motor
 vehicle equipment 59 42,456
 Aircraft and aircraft parts
 and equipment 44 68,987
 Ships and nautical equipment 16 2,870
 Other transportation
 equipment 11 3,235
Professional, scientific, and
 controlling instruments,
 total 122 116,552
 Engineering, laboratory,
 and scientific and research
 instruments, and associated
 equipment 27 20,887
 Instruments for measuring,
 controlling, and indicating
 physical characteristics 33 14,877
 Surgical, medical, and dental
 instruments and supplies 51 75,624
 Other professional,
 scientific, and controlling
 instruments 11 5,163
Miscellaneous manufactured
 products, total 73 58,334

 Assets

 Qualified assets

 Export
 Selected major product or Total property
 service

 (3) (4)

Total, All industries 1,311,482 88,875
Nonmanufactured products and
 services, total 169,849 9,620
 Grains, including soybeans 18,540 0
 Vegatables and melons 23,161 7,272
 Fruit and tree nuts 11,975 0
 Greenhouse, nursery, and
 floriculture 2,596 0
 Other crops (including sugar
 beets, peanuts, spices,
 hops, and vegetable seeds) 13,376 0
 Livestock 204 0
 Poultry and eggs 2,037 0
 Fishery products and services
 (including shellfish) 4,543 2,249
 Fur bearing animals and
 unfinished hides 3,521 0
 Other animal products 188 0
 Export management services 7,622 47
 Computer software 66,633 51
 Motion picture distribution 378 0
 Engineering and architectural
 services 14,442 0
 Other nonmanufactured
 products 635 0
Manufactured products, total 1,141,633 79,255
Ordnance and accessories, total 1,690 0
Food and kindred products,
 total 110,235 16,448
 Meat products 53,263 15,951
 Dairy products 660 0
 Fruits, vegetables and
 seafoods 6,933 0
 Grain mill products 873 184
 Confectionary and related
 products 19,775 0
 Beverages 4,803 0
 Other food and kindred
 products 23,931 313
Textile mill products, total 7,428 562
Apparel and other finished
 goods, total 1,431 0
Lumber and wood products
 (except furniture), total 42,085 2,902
 Logs and log products 8,447 327
 Lumber construction materials
 (including millwork,
 veneer, and plywood) 15,690 2,523
 Other lumber and wood
 products 17,948 53
Furniture and fixtures, total 5,111 0
Paper and allied products,
 total 44,261 0
Printing, publishing, and
 allied products, total 10,978 67
Chemicals and allied products,
 total 171,024 3,312
 Industrial inorganic and
 organic chemicals 27,602 0
 Plastics materials, synthetic
 resins, synthetic rubber,
 and synthetic fibers 98,666 714
 Drugs 4,078 303
 Soap, detergents, and
 cleaning preparations,
 perfumes, cosmetics,
 and toiletries 27,566 2,296
 Paints, varnishes, lacquers,
 enamels, and allied
 products 627 0
 Agricultural chemicals 967 0
 Other chemical and allied
 products 11,519 0
Petroleum refining and related
 products, total 1,649 0
Rubber and miscellaneous
 plastics products, total 8,224 0
Leather and leather products,
 total 2,822 0
Stone, clay, glass, and
 concrete products, total 5,110 0
Primary metal products, total 45,686 0
 Iron and steel products 7,886 0
 Nonferrous metal products 21,548 0
 Other primary and secondary
 nonfabricated metal
 products 16,252 0
Fabricated metal products,
 total 57,775 3,642
 Cutlery, hand tools, and
 general hardware 6,676 3,470
 Heating apparatus (except
 electric) and plumbing
 fixtures 6,212 172
 Fabricated structural metal
 products 12,997 0
 Screw machine products and
 bolts, nuts, screws,
 rivets, and washers 2,894 0
 Metal stampings 4,833 0
 Coated and engraved metal
 products 393 0
 Other fabricated metal
 products 23,771 0
Machinery, other than
 electrical, total 137,250 3,247
 Engines and turbines 1,211 0
 Farm machinery and equipment 19,554 624
 Construction, mining, and
 materials handling
 machinery and equipment 29,816 1,425
 Metalworking machinery and
 equipment 12,411 0
 Special industry machinery
 (except metalworking
 machinery) 42,348 482
 General industrial machinery
 and equipment 20,773 268
 Service industry machinery 3,099 448
 Other machinery (except
 electrical and electronic) 8,039 0
Electrical machinery, total 197,697 22,029
 Electric power transmission
 and distribution equipment
 (including transformers,
 motors and generators) 42,809 3,522
 Household appliances 28,275 12,064
 Electric lighting and wiring
 equipment 22,037 1,973
 Audio and video equipment
 (except communication types) 5,499 0
 Communication equipment 4,345 0
 Semiconductors, capacitors,
 resistors, and other
 electrical components 52,222 957
 Computer and peripheral
 equipment 3,557 0
 Other electrical and
 electronic machinery,
 equipment, and supplies 38,954 3,512
Transportation equipment, total 116,295 20,730
 Motor vehicles and motor
 vehicle equipment 42,429 4,537
 Aircraft and aircraft parts
 and equipment 68,402 16,193
 Ships and nautical equipment 2,229 0
 Other transportation
 equipment 3,235 0
Professional, scientific, and
 controlling instruments,
 total 116,548 4,042
 Engineering, laboratory,
 and scientific and research
 instruments, and associated
 equipment 20,885 d
 Instruments for measuring,
 controlling, and indicating
 physical characteristics 14,877 d
 Surgical, medical, and dental
 instruments and supplies 75,622 d
 Other professional,
 scientific, and controlling
 instruments 5,163 0
Miscellaneous manufactured
 products, total 58,334 2,275

 Export receipts

 Total qualified
 Selected major product or export receipts
 service Total and nonqualified
 liabilities [2] receipts

 (5) (6)

Total, All industries 257,257 4,779,779
Nonmanufactured products and
 services, total 12,937 759,342
 Grains, including soybeans 167 59,692
 Vegatables and melons 3,028 35,694
 Fruit and tree nuts 1,857 82,871
 Greenhouse, nursery, and
 floriculture 13 6,706
 Other crops (including sugar
 beets, peanuts, spices,
 hops, and vegetable seeds) 91 12,988
 Livestock 135 1,786
 Poultry and eggs 0 6,362
 Fishery products and services
 (including shellfish) 235 126,909
 Fur bearing animals and
 unfinished hides 2,295 4,616
 Other animal products 0 2,638
 Export management services 2,439 27,925
 Computer software 2,170 254,530
 Motion picture distribution 0 4,226
 Engineering and architectural
 services 1 125,263
 Other nonmanufactured
 products 505 7,137
Manufactured products, total 244,321 4,020,436
Ordnance and accessories, total 219 2,875
Food and kindred products,
 total 62,841 741,827
 Meat products 45,003 470,987
 Dairy products 613 44,620
 Fruits, vegetables and
 seafoods 344 60,578
 Grain mill products 7 9,659
 Confectionary and related
 products 751 6,748
 Beverages 13 15,826
 Other food and kindred
 products 16,110 133,513
Textile mill products, total 606 11,836
Apparel and other finished
 goods, total 149 8,691
Lumber and wood products
 (except furniture), total 4,733 87,204
 Logs and log products 142 24,942
 Lumber construction materials
 (including millwork,
 veneer, and plywood) 3,202 38,983
 Other lumber and wood
 products 1,390 23,279
Furniture and fixtures, total 4 16,839
Paper and allied products,
 total 8,348 112,911
Printing, publishing, and
 allied products, total 1,734 32,529
Chemicals and allied products,
 total -5,338 711,995
 Industrial inorganic and
 organic chemicals -30,095 41,162
 Plastics materials, synthetic
 resins, synthetic rubber,
 and synthetic fibers 9,764 243,521
 Drugs d 44,937
 Soap, detergents, and
 cleaning preparations,
 perfumes, cosmetics,
 and toiletries 13,276 349,425
 Paints, varnishes, lacquers,
 enamels, and allied
 products d 14,443
 Agricultural chemicals d 1,457
 Other chemical and allied
 products 1,428 17,052
Petroleum refining and related
 products, total 389 20,064
Rubber and miscellaneous
 plastics products, total 689 22,367
Leather and leather products,
 total 51 6,696
Stone, clay, glass, and
 concrete products, total 125 10,202
Primary metal products, total 11,992 333,001
 Iron and steel products 3,392 64,216
 Nonferrous metal products 6,912 145,327
 Other primary and secondary
 nonfabricated metal
 products 1,688 123,458
Fabricated metal products,
 total 4,697 218,524
 Cutlery, hand tools, and
 general hardware 286 9,377
 Heating apparatus (except
 electric) and plumbing
 fixtures 2,215 41,426
 Fabricated structural metal
 products 280 40,516
 Screw machine products and
 bolts, nuts, screws,
 rivets, and washers 33 2,508
 Metal stampings 345 15,863
 Coated and engraved metal
 products 380 970
 Other fabricated metal
 products 1,159 107,865
Machinery, other than
 electrical, total 22,970 443,146
 Engines and turbines 0 11,503
 Farm machinery and equipment 3,531 34,881
 Construction, mining, and
 materials handling
 machinery and equipment 5,002 74,420
 Metalworking machinery and
 equipment 786 25,143
 Special industry machinery
 (except metalworking
 machinery) 9,223 129,268
 General industrial machinery
 and equipment 2,193 96,876
 Service industry machinery 597 17,363
 Other machinery (except
 electrical and electronic) 1,638 53,693
Electrical machinery, total 58,751 510,548
 Electric power transmission
 and distribution equipment
 (including transformers,
 motors and generators) 23,260 75,484
 Household appliances d 34,850
 Electric lighting and wiring
 equipment 8,162 80,257
 Audio and video equipment
 (except communication types) d 14,833
 Communication equipment d 6,312
 Semiconductors, capacitors,
 resistors, and other
 electrical components 18,781 191,661
 Computer and peripheral
 equipment 2,599 11,080
 Other electrical and
 electronic machinery,
 equipment, and supplies 2,764 96,071
Transportation equipment, total 26,801 332,595
 Motor vehicles and motor
 vehicle equipment 4,195 96,277
 Aircraft and aircraft parts
 and equipment 20,702 179,500
 Ships and nautical equipment 1,894 42,364
 Other transportation
 equipment 10 14,454
Professional, scientific, and
 controlling instruments,
 total 28,570 278,665
 Engineering, laboratory,
 and scientific and research
 instruments, and associated
 equipment d 58,564
 Instruments for measuring,
 controlling, and indicating
 physical characteristics d 24,829
 Surgical, medical, and dental
 instruments and supplies 19,221 187,529
 Other professional,
 scientific, and controlling
 instruments d 7,743
Miscellaneous manufactured
 products, total 15,991 117,922

 Export receipts

 Qualified export
 receipts Other qualified
 Selected major product or from the sale export receipts
 service of export
 property

 (7) (8)

Total, All industries 4,552,005 181,654
Nonmanufactured products and
 services, total 628,342 130,988
 Grains, including soybeans 57,539 2,154
 Vegatables and melons 30,828 4,875
 Fruit and tree nuts 82,695 175
 Greenhouse, nursery, and
 floriculture 6,684 22
 Other crops (including sugar
 beets, peanuts, spices,
 hops, and vegetable seeds) 12,553 435
 Livestock 1,786 -2
 Poultry and eggs 6,271 91
 Fishery products and services
 (including shellfish) 126,909 -2
 Fur bearing animals and
 unfinished hides 4,616 0
 Other animal products 2,638 0
 Export management services 11,436 16,490
 Computer software 251,237 3,293
 Motion picture distribution 3,283 942
 Engineering and architectural
 services 22,731 102,511
 Other nonmanufactured
 products 7,137 0
Manufactured products, total 3,923,663 50,666
Ordnance and accessories, total 2,875 0
Food and kindred products,
 total 694,593 4,241
 Meat products 427,441 563
 Dairy products 44,612 0
 Fruits, vegetables and
 seafoods 60,521 57
 Grain mill products 9,659 -2
 Confectionary and related
 products 6,031 717
 Beverages 13,336 2,489
 Other food and kindred
 products 133,099 415
Textile mill products, total 11,249 587
Apparel and other finished
 goods, total 8,673 18
Lumber and wood products
 (except furniture), total 85,905 1,093
 Logs and log products 24,579 226
 Lumber construction materials
 (including millwork,
 veneer, and plywood) 38,682 232
 Other lumber and wood
 products 22,644 635
Furniture and fixtures, total 16,781 57
Paper and allied products,
 total 112,568 342
Printing, publishing, and
 allied products, total 32,446 45
Chemicals and allied products,
 total 688,930 23,007
 Industrial inorganic and
 organic chemicals 21,670 19,492
 Plastics materials, synthetic
 resins, synthetic rubber,
 and synthetic fibers 241,257 2,218
 Drugs 44,930 5
 Soap, detergents, and
 cleaning preparations,
 perfumes, cosmetics,
 and toiletries 349,325 99
 Paints, varnishes, lacquers,
 enamels, and allied
 products 14,156 276
 Agricultural chemicals 1,457 -2
 Other chemical and allied
 products 16,135 917
Petroleum refining and related
 products, total 20,064 0
Rubber and miscellaneous
 plastics products, total 22,332 35
Leather and leather products,
 total 5,747 950
Stone, clay, glass, and
 concrete products, total 10,202 -2
Primary metal products, total 331,386 1,612
 Iron and steel products 64,181 33
 Nonferrous metal products 144,653 673
 Other primary and secondary
 nonfabricated metal
 products 122,552 906
Fabricated metal products,
 total 217,915 608
 Cutlery, hand tools, and
 general hardware 9,237 141
 Heating apparatus (except
 electric) and plumbing
 fixtures 41,332 94
 Fabricated structural metal
 products 40,506 10
 Screw machine products and
 bolts, nuts, screws,
 rivets, and washers 2,282 225
 Metal stampings 15,863 0
 Coated and engraved metal
 products 970 0
 Other fabricated metal
 products 107,727 138
Machinery, other than
 electrical, total 437,667 4,081
 Engines and turbines 11,501 3
 Farm machinery and equipment 34,579 302
 Construction, mining, and
 materials handling
 machinery and equipment 73,108 1,261
 Metalworking machinery and
 equipment 24,751 390
 Special industry machinery
 (except metalworking
 machinery) 125,959 1,967
 General industrial machinery
 and equipment 96,751 123
 Service industry machinery 17,345 18
 Other machinery (except
 electrical and electronic) 53,675 17
Electrical machinery, total 503,753 6,678
 Electric power transmission
 and distribution equipment
 (including transformers,
 motors and generators) 73,120 2,354
 Household appliances 34,649 201
 Electric lighting and wiring
 equipment 80,264 -7
 Audio and video equipment
 (except communication types) 14,265 568
 Communication equipment 6,289 23
 Semiconductors, capacitors,
 resistors, and other
 electrical components 189,156 2,464
 Computer and peripheral
 equipment 11,046 34
 Other electrical and
 electronic machinery,
 equipment, and supplies 94,965 1,041
Transportation equipment, total 327,845 3,928
 Motor vehicles and motor
 vehicle equipment 95,950 327
 Aircraft and aircraft parts
 and equipment 177,978 699
 Ships and nautical equipment 42,358 6
 Other transportation
 equipment 11,558 2,896
Professional, scientific, and
 controlling instruments,
 total 275,686 2,568
 Engineering, laboratory,
 and scientific and research
 instruments, and associated
 equipment 58,065 499
 Instruments for measuring,
 controlling, and indicating
 physical characteristics 24,720 109
 Surgical, medical, and dental
 instruments and supplies 185,624 1,494
 Other professional,
 scientific, and controlling
 instruments 7,277 467
Miscellaneous manufactured
 products, total 117,045 815

 Export promotion and
 other expenses

 Selected major product or Cost of Export
 service sales and promotion
 operations Total expenses

 (9) (10) (11)

Total, All industries 1,319,613 292,661 189,675
Nonmanufactured products and
 services, total 39,298 53,008 7,984
 Grains, including soybeans 1,643 1,256 1,021
 Vegatables and melons 17,877 3,033 2,590
 Fruit and tree nuts 4,440 2,034 866
 Greenhouse, nursery, and
 floriculture 0 15 0
 Other crops (including sugar
 beets, peanuts, spices,
 hops, and vegetable seeds) 1,227 303 193
 Livestock 0 1 1
 Poultry and eggs 0 1 1
 Fishery products and services
 (including shellfish) 0 144 134
 Fur bearing animals and
 unfinished hides 0 64 1
 Other animal products 267 1,626 1,054
 Export management services 347 181 147
 Computer software 722 4,218 1,773
 Motion picture distribution 2,875 104 0
 Engineering and architectural
 services 9,900 39,980 155
 Other nonmanufactured
 products 0 45 47
Manufactured products, total 1,280,314 239,654 181,692
Ordnance and accessories, total 0 -2 0
Food and kindred products,
 total 498,291 14,785 9,352
 Meat products 418,622 8,244 4,931
 Dairy products 0 7 1
 Fruits, vegetables and
 seafoods 5,585 309 251
 Grain mill products 1,417 429 36
 Confectionary and related
 products 1,000 552 22
 Beverages 0 308 27
 Other food and kindred
 products 71,668 4,936 4,083
Textile mill products, total 1,827 1,416 1,317
Apparel and other finished
 goods, total 3,411 767 711
Lumber and wood products
 (except furniture), total 29,637 18,440 15,469
 Logs and log products 482 14,177 14,161
 Lumber construction materials
 (including millwork,
 veneer, and plywood) 24,944 3,872 1,135
 Other lumber and wood
 products 4,211 392 173
Furniture and fixtures, total 0 5 (2)
Paper and allied products,
 total 9,725 15,266 3,972
Printing, publishing, and
 allied products, total 3,075 574 780
Chemicals and allied products,
 total 67,225 48,996 41,707
 Industrial inorganic and
 organic chemicals 192 642 222
 Plastics materials, synthetic
 resins, synthetic rubber,
 and synthetic fibers 50,697 14,274 10,522
 Drugs 5,037 4,961 3,505
 Soap, detergents, and
 cleaning preparations,
 perfumes, cosmetics,
 and toiletries 10,010 26,584 25,574
 Paints, varnishes, lacquers,
 enamels, and allied
 products 0 64 63
 Agricultural chemicals 0 12 12
 Other chemical and allied
 products 1,288 2,460 1,809
Petroleum refining and related
 products, total 0 955 955
Rubber and miscellaneous
 plastics products, total 2,184 356 164
Leather and leather products,
 total 177 66 66
Stone, clay, glass, and
 concrete products, total 21 25 22
Primary metal products, total 118,030 2,366 1,408
 Iron and steel products 10,700 274 120
 Nonferrous metal products 102,617 1,847 1,270
 Other primary and secondary
 nonfabricated metal
 products 4,713 245 18
Fabricated metal products,
 total 13,208 8,056 5,637
 Cutlery, hand tools, and
 general hardware 1,324 1,124 1,109
 Heating apparatus (except
 electric) and plumbing
 fixtures 1,576 6,422 4,016
 Fabricated structural metal
 products 5,125 103 85
 Screw machine products and
 bolts, nuts, screws,
 rivets, and washers 1,811 49 0
 Metal stampings 2,140 -147 130
 Coated and engraved metal
 products 0 0 0
 Other fabricated metal
 products 1,231 505 297
Machinery, other than
 electrical, total 96,089 24,073 18,955
 Engines and turbines 0 1 0
 Farm machinery and equipment 12,188 922 d
 Construction, mining, and
 materials handling
 machinery and equipment 17,465 10,630 9,733
 Metalworking machinery and
 equipment 7,122 868 d
 Special industry machinery
 (except metalworking
 machinery) 24,719 3,484 2,863
 General industrial machinery
 and equipment 17,946 5,872 2,740
 Service industry machinery 11,081 1,648 d
 Other machinery (except
 electrical and electronic) 5,568 649 580
Electrical machinery, total 169,431 44,383 37,574
 Electric power transmission
 and distribution equipment
 (including transformers,
 motors and generators) 40,182 6,999 5,796
 Household appliances 21,519 3,474 2,731
 Electric lighting and wiring
 equipment 57,852 8,001 6,040
 Audio and video equipment
 (except communication types) 3,844 d 2
 Communication equipment 3,255 d 117
 Semiconductors, capacitors,
 resistors, and other
 electrical components 31,440 21,543 19,684
 Computer and peripheral
 equipment 0 d 5
 Other electrical and
 electronic machinery,
 equipment, and supplies 11,340 4,085 3,198
Transportation equipment, total 140,214 27,831 17,783
 Motor vehicles and motor
 vehicle equipment d d d
 Aircraft and aircraft parts
 and equipment 104,442 22,334 15,300
 Ships and nautical equipment d d d
 Other transportation
 equipment 0 d d
Professional, scientific, and
 controlling instruments,
 total 107,486 28,097 23,217
 Engineering, laboratory,
 and scientific and research
 instruments, and associated
 equipment 16,153 9,529 8,419
 Instruments for measuring,
 controlling, and indicating
 physical characteristics 1,527 1,396 1,086
 Surgical, medical, and dental
 instruments and supplies 88,977 16,833 13,469
 Other professional,
 scientific, and controlling
 instruments 828 340 244
Miscellaneous manufactured
 products, total 20,286 3,196 2,603

 Net income (less deficit)

 Selected major product or
 service
 Total Net income Deficit

 (12) (13) (14)

Total, All industries 3,167,505 3,172,848 -5,343
Nonmanufactured products and
 services, total 667,036 667,477
 Grains, including soybeans 56,793 d d
 Vegatables and melons 14,784 14,784 0
 Fruit and tree nuts 76,397 d d
 Greenhouse, nursery, and
 floriculture 6,691 6,691 0
 Other crops (including sugar
 beets, peanuts, spices,
 hops, and vegetable seeds) 11,458 d d
 Livestock 1,784 1,784 0
 Poultry and eggs 6,361 6,361 0
 Fishery products and services
 (including shellfish) 126,765 d d
 Fur bearing animals and
 unfinished hides 4,551 4,551 0
 Other animal products 745 d d
 Export management services 27,397 d d
 Computer software 249,590 d d
 Motion picture distribution 1,246 1,246 0
 Engineering and architectural
 services 75,383 d d
 Other nonmanufactured
 products 7,091 d d
Manufactured products, total 2,500,468 2,505,371 -4,903
Ordnance and accessories, total 2,874 2,874 0
Food and kindred products,
 total 228,751 228,786 -35
 Meat products 44,121 d d
 Dairy products 44,613 44,613 0
 Fruits, vegetables and
 seafoods 54,685 d d
 Grain mill products 7,813 d d
 Confectionary and related
 products 5,196 5,196 0
 Beverages 15,518 15,518 0
 Other food and kindred
 products 56,909 d d
Textile mill products, total 8,593 8,603 -10
Apparel and other finished
 goods, total 4,513 4,523 -10
Lumber and wood products
 (except furniture), total 39,127 40,817 -1,690
 Logs and log products 10,284 d d
 Lumber construction materials
 (including millwork,
 veneer, and plywood) 10,167 d d
 Other lumber and wood
 products 18,676 d d
Furniture and fixtures, total 16,834 16,834 0
Paper and allied products,
 total 87,920 89,176 -1,256
Printing, publishing, and
 allied products, total 28,880 28,883 -2
Chemicals and allied products,
 total 595,774 595,982 -208
 Industrial inorganic and
 organic chemicals 40,327 40,327 0
 Plastics materials, synthetic
 resins, synthetic rubber,
 and synthetic fibers 178,550 d d
 Drugs 34,939 d d
 Soap, detergents, and
 cleaning preparations,
 perfumes, cosmetics,
 and toiletries 312,831 d d
 Paints, varnishes, lacquers,
 enamels, and allied
 products 14,378 d d
 Agricultural chemicals 1,445 d d
 Other chemical and allied
 products 13,304 d d
Petroleum refining and related
 products, total 19,109 19,109 0
Rubber and miscellaneous
 plastics products, total 19,828 d d
Leather and leather products,
 total 6,453 6,453 0
Stone, clay, glass, and
 concrete products, total 10,156 10,156 0
Primary metal products, total 212,605 d d
 Iron and steel products 53,242 53,242 0
 Nonferrous metal products 40,864 d d
 Other primary and secondary
 nonfabricated metal
 products 118,500 d d
Fabricated metal products,
 total 197,260 197,329 -69
 Cutlery, hand tools, and
 general hardware 6,929 6,993 -64
 Heating apparatus (except
 electric) and plumbing
 fixtures 33,427 33,428 -1
 Fabricated structural metal
 products 35,288 35,290 -3
 Screw machine products and
 bolts, nuts, screws,
 rivets, and washers 648 648 0
 Metal stampings 13,870 13,872 -2
 Coated and engraved metal
 products 970 970 0
 Other fabricated metal
 products 106,129 106,129 0
Machinery, other than
 electrical, total 322,984 323,644 -660
 Engines and turbines 11,503 11,503 -1
 Farm machinery and equipment 21,771 21,771 0
 Construction, mining, and
 materials handling
 machinery and equipment 46,326 46,422 -96
 Metalworking machinery and
 equipment 17,152 17,152 0
 Special industry machinery
 (except metalworking
 machinery) 101,064 101,580 -515
 General industrial machinery
 and equipment 73,058 73,095 -38
 Service industry machinery 4,635 4,635 0
 Other machinery (except
 electrical and electronic) 47,476 47,486 -10
Electrical machinery, total 296,735 297,039 -305
 Electric power transmission
 and distribution equipment
 (including transformers,
 motors and generators) 28,303 28,303 0
 Household appliances 9,857 9,857 0
 Electric lighting and wiring
 equipment 14,404 14,404 0
 Audio and video equipment
 (except communication types) 10,978 10,978 0
 Communication equipment 2,933 2,933 0
 Semiconductors, capacitors,
 resistors, and other
 electrical components 138,679 138,972 -293
 Computer and peripheral
 equipment 10,933 10,934 -1
 Other electrical and
 electronic machinery,
 equipment, and supplies 80,647 80,659 -12
Transportation equipment, total 164,550 164,787 -237
 Motor vehicles and motor
 vehicle equipment 55,443 55,676 -233
 Aircraft and aircraft parts
 and equipment 52,724 52,725 -1
 Ships and nautical equipment 41,948 41,951 -3
 Other transportation
 equipment 14,435 14,435 0
Professional, scientific, and
 controlling instruments,
 total 143,083 143,172 -90
 Engineering, laboratory,
 and scientific and research
 instruments, and associated
 equipment 32,882 32,882 0
 Instruments for measuring,
 controlling, and indicating
 physical characteristics 21,907 21,909 -2
 Surgical, medical, and dental
 instruments and supplies 81,720 81,755 -36
 Other professional,
 scientific, and controlling
 instruments 6,575 6,627 _-52
Miscellaneous manufactured
 products, total 94,439 94,758 -318

 Taxable income

 Selected independent
 computations of
 taxable income

 Portion
 attributable
 Selected major product or to excess
 service Total qualified
 export receipts

 (15) (16)

Total, All industries 3,165,263 1,932,075
Nonmanufactured products and
 services, total 666,632 486,041
 Grains, including soybeans 56,793 52,527
 Vegatables and melons 14,560 4,508
 Fruit and tree nuts 76,283 41,205
 Greenhouse, nursery, and
 floriculture 6,691 5,316
 Other crops (including sugar
 beets, peanuts, spices,
 hops, and vegetable seeds) 11,458 5,471
 Livestock 1,784 1,105
 Poultry and eggs 6,361 2,094
 Fishery products and services
 (including shellfish) 126,765 95,835
 Fur bearing animals and
 unfinished hides 4,551 2,341
 Other animal products 745 0
 Export management services 27,346 3,692
 Computer software 249,573 226,590
 Motion picture distribution 1,246 0
 Engineering and architectural
 services 75,383 45,300
 Other nonmanufactured
 products 7,091 57
Manufactured products, total 2,498,631 1,446,034
Ordnance and accessories, total 2,874 159
Food and kindred products,
 total 228,735 139,759
 Meat products 44,121 38,109
 Dairy products 44,613 22,479
 Fruits, vegetables and
 seafoods 54,685 29,267
 Grain mill products 7,813 4,841
 Confectionary and related
 products 5,184 1,413
 Beverages 15,518 10,482
 Other food and kindred
 products 56,905 33,166
Textile mill products, total 8,592 2,825
Apparel and other finished
 goods, total 4,513 772
Lumber and wood products
 (except furniture), total 39,123 22,446
 Logs and log products 10,284 5,547
 Lumber construction materials
 (including millwork,
 veneer, and plywood) 10,163 d
 Other lumber and wood
 products 18,676 d
Furniture and fixtures, total 16,834 12,401
Paper and allied products,
 total 87,920 45,219
Printing, publishing, and
 allied products, total 28,447 21,808
Chemicals and allied products,
 total 595,739 506,752
 Industrial inorganic and
 organic chemicals 40,327 d
 Plastics materials, synthetic
 resins, synthetic rubber,
 and synthetic fibers 178,518 160,138
 Drugs 34,935 d
 Soap, detergents, and
 cleaning preparations,
 perfumes, cosmetics,
 and toiletries 312,831 296,982
 Paints, varnishes, lacquers,
 enamels, and allied
 products 14,378 7,904
 Agricultural chemicals 1,445 0
 Other chemical and allied
 products 13,304 d
Petroleum refining and related
 products, total 19,109 3,775
Rubber and miscellaneous
 plastics products, total 19,828 8,492
Leather and leather products,
 total 6,453 3,622
Stone, clay, glass, and
 concrete products, total 10,156 6,690
Primary metal products, total 212,605 132,334
 Iron and steel products 53,242 33,348
 Nonferrous metal products 40,864 13,470
 Other primary and secondary
 nonfabricated metal
 products 118,500 85,516
Fabricated metal products,
 total 197,190 92,175
 Cutlery, hand tools, and
 general hardware 6,929 1,476
 Heating apparatus (except
 electric) and plumbing
 fixtures 33,357 16,499
 Fabricated structural metal
 products 35,288 21,262
 Screw machine products and
 bolts, nuts, screws,
 rivets, and washers 648 0
 Metal stampings 13,870 4,173
 Coated and engraved metal
 products 970 0
 Other fabricated metal
 products 106,129 48,765
Machinery, other than
 electrical, total 322,984 160,752
 Engines and turbines 11,503 6,806
 Farm machinery and equipment 21,771 12,260
 Construction, mining, and
 materials handling
 machinery and equipment 46,326 27,161
 Metalworking machinery and
 equipment 17,152 4,561
 Special industry machinery
 (except metalworking
 machinery) 101,064 34,080
 General industrial machinery
 and equipment 73,058 50,314
 Service industry machinery 4,635 835
 Other machinery (except
 electrical and electronic) 47,476 24,735
Electrical machinery, total 295,890 107,978
 Electric power transmission
 and distribution equipment
 (including transformers,
 motors and generators) 27,584 11,846
 Household appliances 9,811 4,853
 Electric lighting and wiring
 equipment 14,404 3,091
 Audio and video equipment
 (except communication types) 10,978 3,462
 Communication equipment 2,933 649
 Semiconductors, capacitors,
 resistors, and other
 electrical components 138,619 39,800
 Computer and peripheral
 equipment 10,933 3,164
 Other electrical and
 electronic machinery,
 equipment, and supplies 80,627 41,112
Transportation equipment, total 164,159 59,113
 Motor vehicles and motor
 vehicle equipment 55,136 30,283
 Aircraft and aircraft parts
 and equipment 52,639 d
 Ships and nautical equipment 41,948 d
 Other transportation
 equipment 14,435 d
Professional, scientific, and
 controlling instruments,
 total 143,043 69,940
 Engineering, laboratory,
 and scientific and research
 instruments, and associated
 equipment 32,846 d
 Instruments for measuring,
 controlling, and indicating
 physical characteristics 21,903 d
 Surgical, medical, and dental
 instruments and supplies 81,719 52,208
 Other professional,
 scientific, and controlling
 instruments 6,575 d
Miscellaneous manufactured
 products, total 94,436 49,023

 Taxable income

 Selected independent
 computations of taxable income

 Adjusted IC-
 DISC
 Selected major product or income subject Current-year
 service to deferral tax-deferred
 computation [3] income

 (17) (18)

Total, All industries 1,240,909 1,362,795
Nonmanufactured products and
 services, total 180,551 218,836
 Grains, including soybeans 4,269 42,401
 Vegatables and melons 10,052 10,052
 Fruit and tree nuts 35,080 35,086
 Greenhouse, nursery, and
 floriculture 1,375 1,375
 Other crops (including sugar
 beets, peanuts, spices,
 hops, and vegetable seeds) 5,588 5,480
 Livestock 679 679
 Poultry and eggs 4,267 4,267
 Fishery products and services
 (including shellfish) 30,943 30,943
 Fur bearing animals and
 unfinished hides 2,210 2,210
 Other animal products 756 756
 Export management services 23,655 23,777
 Computer software 23,213 23,345
 Motion picture distribution 1,246 1,246
 Engineering and architectural
 services 30,184 30,184
 Other nonmanufactured
 products 7,034 7,034
Manufactured products, total 1,060,358 1,143,960
Ordnance and accessories, total 2,429 2,429
Food and kindred products,
 total 100,022 102,013
 Meat products 16,999 19,170
 Dairy products 22,134 22,134
 Fruits, vegetables and
 seafoods 25,362 25,215
 Grain mill products 3,003 3,003
 Confectionary and related
 products 3,770 3,760
 Beverages 5,036 5,036
 Other food and kindred
 products 23,824 23,800
Textile mill products, total 5,777 5,763
Apparel and other finished
 goods, total 3,751 3,746
Lumber and wood products
 (except furniture), total 17,643 17,368
 Logs and log products 4,733 4,447
 Lumber construction materials
 (including millwork,
 veneer, and plywood) 9,112 9,122
 Other lumber and wood
 products 3,798 3,798
Furniture and fixtures, total 7,421 8,808
Paper and allied products,
 total 43,893 44,274
Printing, publishing, and
 allied products, total 6,788 6,765
Chemicals and allied products,
 total 87,153 120,038
 Industrial inorganic and
 organic chemicals 19,509 36,616
 Plastics materials, synthetic
 resins, synthetic rubber,
 and synthetic fibers 17,947 33,862
 Drugs 15,313 14,963
 Soap, detergents, and
 cleaning preparations,
 perfumes, cosmetics,
 and toiletries 16,023 16,011
 Paints, varnishes, lacquers,
 enamels, and allied
 products 6,474 6,474
 Agricultural chemicals 1,451 1,451
 Other chemical and allied
 products 10,435 10,660
Petroleum refining and related
 products, total 15,334 18,719
Rubber and miscellaneous
 plastics products, total 11,344 11,336
Leather and leather products,
 total 2,822 2,807
Stone, clay, glass, and
 concrete products, total 3,466 4,571
Primary metal products, total 80,060 90,224
 Iron and steel products 19,832 24,962
 Nonferrous metal products 27,309 28,175
 Other primary and secondary
 nonfabricated metal
 products 32,918 37,087
Fabricated metal products,
 total 104,655 118,895
 Cutlery, hand tools, and
 general hardware 5,387 5,504
 Heating apparatus (except
 electric) and plumbing
 fixtures 16,649 18,841
 Fabricated structural metal
 products 14,018 24,197
 Screw machine products and
 bolts, nuts, screws,
 rivets, and washers 648 648
 Metal stampings 9,699 9,699
 Coated and engraved metal
 products 970 970
 Other fabricated metal
 products 57,285 59,038
Machinery, other than
 electrical, total 159,318 160,212
 Engines and turbines 4,698 4,698
 Farm machinery and equipment 9,218 9,076
 Construction, mining, and
 materials handling
 machinery and equipment 18,577 18,529
 Metalworking machinery and
 equipment 12,482 12,417
 Special industry machinery
 (except metalworking
 machinery) 65,049 65,114
 General industrial machinery
 and equipment 22,781 23,964
 Service industry machinery 3,777 3,765
 Other machinery (except
 electrical and electronic) 22,735 22,649
Electrical machinery, total 186,930 191,046
 Electric power transmission
 and distribution equipment
 (including transformers,
 motors and generators) 15,612 15,467
 Household appliances 4,958 7,820
 Electric lighting and wiring
 equipment 11,312 11,233
 Audio and video equipment
 (except communication types) 7,516 7,516
 Communication equipment 2,284 2,284
 Semiconductors, capacitors,
 resistors, and other
 electrical components 98,346 98,565
 Computer and peripheral
 equipment 7,770 7,770
 Other electrical and
 electronic machinery,
 equipment, and supplies 39,131 40,390
Transportation equipment, total 103,900 115,626
 Motor vehicles and motor
 vehicle equipment 24,903 29,141
 Aircraft and aircraft parts
 and equipment 39,892 39,924
 Ships and nautical equipment 31,948 39,402
 Other transportation
 equipment 7,159 7,159
Professional, scientific, and
 controlling instruments,
 total 72,106 73,810
 Engineering, laboratory,
 and scientific and research
 instruments, and associated
 equipment 22,008 21,875
 Instruments for measuring,
 controlling, and indicating
 physical characteristics 16,519 16,914
 Surgical, medical, and dental
 instruments and supplies 28,744 28,409
 Other professional,
 scientific, and controlling
 instruments 4,836 6,612
Miscellaneous manufactured
 products, total 45,545 45,511

 Tax-deferred
 Total IC-DISC
 Selected major product or amount income
 service deemed reported
 distributed to shareholders

 (19) (20)

Total, All industries 1,810,352 536,629
Nonmanufactured products and
 services, total 448,482 54,452
 Grains, including soybeans 14,394 10,748
 Vegatables and melons 4,508 10,081
 Fruit and tree nuts 41,516 4,710
 Greenhouse, nursery, and
 floriculture 5,316 1,476
 Other crops (including sugar
 beets, peanuts, spices,
 hops, and vegetable seeds) 5,989 11,913
 Livestock 1,105 3
 Poultry and eggs 2,094 2,030
 Fishery products and services
 (including shellfish) 95,835 3,793
 Fur bearing animals and
 unfinished hides 2,341 692
 Other animal products 0 0
 Export management services 3,570 3,689
 Computer software 226,458 4,051
 Motion picture distribution 0 0
 Engineering and architectural
 services 45,300 1,266
 Other nonmanufactured
 products 57 -2
Manufactured products, total 1,361,870 482,177
Ordnance and accessories, total 445 0
Food and kindred products,
 total 126,757 27,676
 Meat products 24,952 2,714
 Dairy products 22,479 0
 Fruits, vegetables and
 seafoods 29,471 825
 Grain mill products 4,841 243
 Confectionary and related
 products 1,424 17,928
 Beverages 10,482 2,625
 Other food and kindred
 products 33,107 3,341
Textile mill products, total 2,840 6,373
Apparel and other finished
 goods, total 777 806
Lumber and wood products
 (except furniture), total 23,546 15,062
 Logs and log products 5,942 7,847
 Lumber construction materials
 (including millwork,
 veneer, and plywood) 2,723 7,455
 Other lumber and wood
 products 14,881 -241
Furniture and fixtures, total 8,026 1,454
Paper and allied products,
 total 44,902 -1,658
Printing, publishing, and
 allied products, total 21,831 507
Chemicals and allied products,
 total 475,935 85,493
 Industrial inorganic and
 organic chemicals d 39,991
 Plastics materials, synthetic
 resins, synthetic rubber,
 and synthetic fibers 144,687 26,541
 Drugs 19,973 1,310
 Soap, detergents, and
 cleaning preparations,
 perfumes, cosmetics,
 and toiletries 296,994 10,884
 Paints, varnishes, lacquers,
 enamels, and allied
 products d 168
 Agricultural chemicals 0 138
 Other chemical and allied
 products d 6,462
Petroleum refining and related
 products, total 390 159
Rubber and miscellaneous
 plastics products, total 8,502 4,730
Leather and leather products,
 total 3,646 2,653
Stone, clay, glass, and
 concrete products, total 5,585 170
Primary metal products, total 122,383 17,676
 Iron and steel products 28,279 1,941
 Nonferrous metal products 12,689 8,538
 Other primary and secondary
 nonfabricated metal
 products 81,414 7,196
Fabricated metal products,
 total 78,364 31,241
 Cutlery, hand tools, and
 general hardware 1,489 5,953
 Heating apparatus (except
 electric) and plumbing
 fixtures 14,517 d
 Fabricated structural metal
 products 11,093 3,926
 Screw machine products and
 bolts, nuts, screws,
 rivets, and washers 0 d
 Metal stampings 4,173 d
 Coated and engraved metal
 products 0 0
 Other fabricated metal
 products 47,091 12,935
Machinery, other than
 electrical, total 163,482 68,591
 Engines and turbines 6,806 1,510
 Farm machinery and equipment 12,696 10,126
 Construction, mining, and
 materials handling
 machinery and equipment 27,893 15,089
 Metalworking machinery and
 equipment 4,735 8,016
 Special industry machinery
 (except metalworking
 machinery) 36,466 18,235
 General industrial machinery
 and equipment 49,181 10,444
 Service industry machinery 869 1,803
 Other machinery (except
 electrical and electronic) 24,836 3,368
Electrical machinery, total 105,421 83,315
 Electric power transmission
 and distribution equipment
 (including transformers,
 motors and generators) 12,117 11,604
 Household appliances 1,991 24,466
 Electric lighting and wiring
 equipment 3,171 9,028
 Audio and video equipment
 (except communication types) 3,462 d
 Communication equipment 649 d
 Semiconductors, capacitors,
 resistors, and other
 electrical components 40,370 11,711
 Computer and peripheral
 equipment 3,164 d
 Other electrical and
 electronic machinery,
 equipment, and supplies 40,498 23,099
Transportation equipment, total 48,770 55,173
 Motor vehicles and motor
 vehicle equipment 26,228 23,982
 Aircraft and aircraft parts
 and equipment d 29,534
 Ships and nautical equipment d 1,595
 Other transportation
 equipment d 61
Professional, scientific, and
 controlling instruments,
 total 71,012 68,431
 Engineering, laboratory,
 and scientific and research
 instruments, and associated
 equipment d 11,800
 Instruments for measuring,
 controlling, and indicating
 physical characteristics d 8,547
 Surgical, medical, and dental
 instruments and supplies 53,397 46,108
 Other professional,
 scientific, and controlling
 instruments d 1,977
Miscellaneous manufactured
 products, total 49,256 14,322

 Actual Total
 Selected major product or distributions export
 service to gross
 shareholders receipts

 (21) (22)

Total, All industries 3,013,084 38,209,118
Nonmanufactured products and
 services, total 620,240 6,750,183
 Grains, including soybeans 16,075 1,940,432
 Vegatables and melons 6,279 154,552
 Fruit and tree nuts 74,547 920,046
 Greenhouse, nursery, and
 floriculture 12,079 52,694
 Other crops (including sugar
 beets, peanuts, spices,
 hops, and vegetable seeds) 13,734 175,652
 Livestock 1,922 55,930
 Poultry and eggs 6,376 242,064
 Fishery products and services
 (including shellfish) 127,112 1,010,451
 Fur bearing animals and
 unfinished hides 4,706 542,417
 Other animal products 569 14,939
 Export management services 29,107 198,430
 Computer software 241,266 852,888
 Motion picture distribution 990 8,847
 Engineering and architectural
 services 71,847 494,276
 Other nonmanufactured
 products 13,631 86,562
Manufactured products, total 2,392,845 31,458,936
Ordnance and accessories, total 1,577 18,270
Food and kindred products,
 total 222,893 4,347,728
 Meat products 43,106 1,868,363
 Dairy products 44,575 699,758
 Fruits, vegetables and
 seafoods 50,047 531,668
 Grain mill products 7,844 167,051
 Confectionary and related
 products 6,224 65,887
 Beverages 13,089 201,291
 Other food and kindred
 products 58,112 814,760
Textile mill products, total 9,203 131,793
Apparel and other finished
 goods, total 4,095 63,529
Lumber and wood products
 (except furniture), total 40,749 673,855
 Logs and log products 10,255 271,053
 Lumber construction materials
 (including millwork,
 veneer, and plywood) 11,380 285,142
 Other lumber and wood
 products 19,113 117,660
Furniture and fixtures, total 15,506 273,267
Paper and allied products,
 total 66,980 1,983,986
Printing, publishing, and
 allied products, total 27,723 211,819
Chemicals and allied products,
 total 566,593 5,576,456
 Industrial inorganic and
 organic chemicals 35,040 614,786
 Plastics materials, synthetic
 resins, synthetic rubber,
 and synthetic fibers 144,407 2,718,599
 Drugs d 315,838
 Soap, detergents, and
 cleaning preparations,
 perfumes, cosmetics,
 and toiletries 321,680 1,586,402
 Paints, varnishes, lacquers,
 enamels, and allied
 products d 97,499
 Agricultural chemicals d 9,126
 Other chemical and allied
 products 12,783 234,206
Petroleum refining and related
 products, total 18,984 238,974
Rubber and miscellaneous
 plastics products, total 18,082 301,256
Leather and leather products,
 total 10,015 63,336
Stone, clay, glass, and
 concrete products, total 6,008 205,599
Primary metal products, total 203,158 3,548,538
 Iron and steel products 54,596 715,201
 Nonferrous metal products 35,058 739,467
 Other primary and secondary
 nonfabricated metal
 products 113,504 2,093,871
Fabricated metal products,
 total 192,126 2,539,567
 Cutlery, hand tools, and
 general hardware d 118,718
 Heating apparatus (except
 electric) and plumbing
 fixtures 39,036 422,282
 Fabricated structural metal
 products 29,429 288,542
 Screw machine products and
 bolts, nuts, screws,
 rivets, and washers d 7,512
 Metal stampings 13,506 177,594
 Coated and engraved metal
 products d 28,623
 Other fabricated metal
 products 101,901 1,496,297
Machinery, other than
 electrical, total 314,911 3,626,422
 Engines and turbines 13,360 106,313
 Farm machinery and equipment 21,409 226,801
 Construction, mining, and
 materials handling
 machinery and equipment 43,913 677,238
 Metalworking machinery and
 equipment 17,271 210,138
 Special industry machinery
 (except metalworking
 machinery) 96,522 1,163,210
 General industrial machinery
 and equipment 67,210 753,885
 Service industry machinery 4,018 76,663
 Other machinery (except
 electrical and electronic) 51,207 412,173
Electrical machinery, total 278,658 3,415,046
 Electric power transmission
 and distribution equipment
 (including transformers,
 motors and generators) 29,429 356,521
 Household appliances 8,657 166,093
 Electric lighting and wiring
 equipment 15,921 228,784
 Audio and video equipment
 (except communication types) 8,496 102,847
 Communication equipment 3,111 41,562
 Semiconductors, capacitors,
 resistors, and other
 electrical components 125,338 1,674,601
 Computer and peripheral
 equipment 12,015 78,989
 Other electrical and
 electronic machinery,
 equipment, and supplies 75,691 765,648
Transportation equipment, total 171,126 2,010,112
 Motor vehicles and motor
 vehicle equipment 56,617 980,584
 Aircraft and aircraft parts
 and equipment 50,085 526,483
 Ships and nautical equipment 47,786 332,744
 Other transportation
 equipment 16,637 170,301
Professional, scientific, and
 controlling instruments,
 total 138,471 1,172,902
 Engineering, laboratory,
 and scientific and research
 instruments, and associated
 equipment 32,322 203,304
 Instruments for measuring,
 controlling, and indicating
 physical characteristics 17,533 210,145
 Surgical, medical, and dental
 instruments and supplies 82,858 697,753
 Other professional,
 scientific, and controlling
 instruments 5,758 61,699
Miscellaneous manufactured
 products, total 85,988 1,056,481

d--Not shown to avoid disclosure of information about specific
corporations. However, detail are included in the appropriate
totals.

[1] Includes items not shown separately.

[2] Excludes shareholder's equity accounts.

[3] Item restricted to non-negative amounts during table
processing.

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

Figure A

Active Interest-Charge Domestic International Sales Corporation
Returns: Selected Items for Tax Years 1996, 2000, 2004, 2005,
2006, and 2008

[Money amounts are in thousands of dollars]

 Tax year

 Item 1996 2000

 (1) (2)

Number of returns 773 727
Total assets [1] 909,628 1,128,995
 Qualified assets 896,013 1,122,250
 Export property 77,352 83,875
Total liabilities [2] 209,757 216,366
Total qualified export receipts and
 nonqualified receipts [1] 1,506,692 1,438,686
 Qualified export receipts from the sale
 of export property 1,476,164 1,398,077
 Other qualified export receipts 22,784 36,253
Cost of sales and operations 1,020,147 919,485
Total export promotion and other
 expenses [1] 167,830 184,203
 Export promotion expenses 115,650 127,964
Net income (less deficit) 318,716 335,000
 Net income 322,004 342,923
 Deficit -3,288 -7,923
Taxable income 320,841 341,731
 Selected independent computations of
 taxable income:
 Portion attributable to excess
 qualified export receipts 146,400 163,495
 Adjusted IC-DISC income subject to
 deferral computation 163,366 159,248
 Current-year tax-deferred income 164,665 159,846
Total amount deemed distributed 165,679 191,121
Tax-deferred IC-DISC income reported to
 shareholders 536,636 740,662
Actual distributions to shareholders 321,903 395,070
Total current-year export gross receipts
 of IC-DISCs and related U.S. persons 4,578,970 4,735,553
 IC-DISCs 4,556,409 4,670,909
 Related U.S. persons 22,562 64,644

 Tax year

 Item 2004 2005

 (3) (4)

Number of returns 425 876
Total assets [1] 727,347 1,136,976
 Qualified assets 724,045 1,129,985
 Export property 57,704 80,821
Total liabilities [2] 154,464 191,243
Total qualified export receipts and
 nonqualified receipts [1] 1,114,493 2,058,745
 Qualified export receipts from the sale
 of export property 1,094,427 2,016,915
 Other qualified export receipts 18,524 39,103
Cost of sales and operations 544,334 756,623
Total export promotion and other
 expenses [1] 121,919 187,973
 Export promotion expenses 90,913 134,936
Net income (less deficit) 448,240 1,114,149
 Net income 450,937 1,118,408
 Deficit -2,697 -4,259
Taxable income 450,414 1,112,387
 Selected independent computations of
 taxable income:
 Portion attributable to excess
 qualified export receipts 317,390 691,940
 Adjusted IC-DISC income subject to
 deferral computation 126,609 436,282
 Current-year tax-deferred income 129,327 461,280
Total amount deemed distributed 321,099 656,908
Tax-deferred IC-DISC income reported to
 shareholders 431,773 592,973
Actual distributions to shareholders 432,680 898,967
Total current-year export gross receipts
 of IC-DISCs and related U.S. persons 5,331,987 12,872,156
 IC-DISCs 5,272,251 11,950,127
 Related U.S. persons 59,737 922,030

 Tax year

 Item 2006 2008

 (5) (6)

Number of returns 1,209 1,917
Total assets [1] 1,036,683 1,322,115
 Qualified assets 1,032,996 1,311,482
 Export property 72,743 88,875
Total liabilities [2] 214,391 257,257
Total qualified export receipts and
 nonqualified receipts [1] 2,999,386 4,779,779
 Qualified export receipts from the sale
 of export property 2,853,957 4,552,005
 Other qualified export receipts 87,821 181,654
Cost of sales and operations 1,056,842 1,319,613
Total export promotion and other
 expenses [1] 211,804 292,661
 Export promotion expenses 171,736 189,675
Net income (less deficit) 1,730,741 3,167,505
 Net income 1,750,649 3,172,848
 Deficit -19,908 -5,343
Taxable income 1,729,897 3,165,263
 Selected independent computations of
 taxable income:
 Portion attributable to excess
 qualified export receipts 977,202 1,932,075
 Adjusted IC-DISC income subject to
 deferral computation 762,880 1,240,909
 Current-year tax-deferred income 815,224 1,362,795
Total amount deemed distributed 935,497 1,810,352
Tax-deferred IC-DISC income reported to
 shareholders 519,557 536,629
Actual distributions to shareholders 1,804,673 3,013,084
Total current-year export gross receipts
 of IC-DISCs and related U.S. persons 20,015,962 38,209,118
 IC-DISCs 19,285,999 36,527,683
 Related U.S. persons 729,964 1,681,435

[1] Includes items not shown separately.

[2] Excludes shareholder's equity accounts.

NOTES: Detail may not add to totals because of rounding.

Tax Year 1996 IC-DISC statistics are presented in the Statistics
of Income Bulletin, Fall 2000, Volume 20, Number 2.

Tax Year 2000 IC-DISC statistics are presented in the Statistics
of Income Bulletin, Spring 2004, Volume 23, Number 4.

Tax Year 2004, 2005, and 2006 IC-DISC statistics are presented in
the Statistics of Income Bulletin, Winter 2010, Volume 29,
Number 3.

Figure B

Active Interest-Charge Domestic International Sales
Corporations, by Type of Majority Shareholder,
Tax Year 2008

No majority
shareholder (2.2%) 43

Corporations
(except S Corporations) (11.7%) 224

1,917 total
IC-DISC returns 1,650

Individuals, partnerships, trusts,
estates, or S Corporations (86.1%) 1,650

Note: Table made from pie chart.

Figure C

Active Interest-Charge Domestic International Sales
Corporation Returns, by Selected Major Product
or Service Group, Tax Years 1996, 2000, 2004, 2005,
2006, and 2008

 Tax year

 1996 2000 2004

 (1) (2) (3)

All products and services [1] 773 727 425
Manufactured products and services 695 664 394
 Food and kindred products 28 18 22
 Textile mill products 14 22 9
 Apparel and other finished goods 10 10 4
 30 58 17
 Furniture and fixtures 7 12 7
 Paper and allied products 19 16 12
 Printed media 6 5 6
 Chemicals and allied products 48 53 37
 Rubber and plastics products 13 5 6
 Stone, clay, glass, and concrete products 6 7 3
 Primary and secondary nonfabricated
 metal products 20 16 15
 Fabricated metal products (other than
 ordinance, machinery, and
 transportation equipment) 65 61 31
 Machinery (other than electrical and
 electronics) 123 116 79
 Electrical machinery, equipment,
 and supplies 125 103 47
 Transportation equipment 63 47 31
 Professional, scientific, and controlling
 instruments 44 43 43
 Miscellaneous and other manufactured
 products 64 64 25
Nonmanufactured products and services 71 52 31

 Tax year

 2005 2006 2008

 (4) (5) (6)

All products and services [1] 876 1,209 1,917
Manufactured products and services 787 1,080 1,686
 Food and kindred products 46 69 115
 Textile mill products 11 13 16
 Apparel and other finished goods 9 9 13
 43 52 62
 Furniture and fixtures 11 13 17
 Paper and allied products 20 21 49
 Printed media 15 18 22
 Chemicals and allied products 63 90 154
 Rubber and plastics products 20 27 41
 Stone, clay, glass, and concrete products 9 10 12
 Primary and secondary nonfabricated
 metal products 32 52 130
 Fabricated metal products (other than
 ordinance, machinery, and
 transportation equipment) 74 99 186
 Machinery (other than electrical and
 electronics) 155 210 333
 Electrical machinery, equipment,
 and supplies 98 132 190
 Transportation equipment 68 89 130
 Professional, scientific, and controlling
 instruments 57 94 122
 Miscellaneous and other manufactured
 products 56 75 94
Nonmanufactured products and services 89 129 231

NOTE: Detail does not add to totals because selected major
product or service groups are shown.

[1] Includes 7 returns for 1996 and 11 returns for 2000 in which
the major product or service
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Publication:Statistics of Income. SOI Bulletin
Date:Jun 22, 2011
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