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19 SOI Bull. 1 (1999-2000)

handle is hein.tera/stadeint0019 and id is 1 raw text is: SOI BULLETIN
A Quarterly Statistics ofIncome Report

The Statistics of Income (SOI) Bulletin is issued
quarterly, in July, October, January, and April, by the
Statistics of Income Division of the Internal Revenue
Service. The report provides the earliest published
annual financial statistics obtained from the various
types of tax and information returns filed, as well as
information from periodic or special analytical studies
of particular interest to students of the U.S. tax
system, tax policymakers, and tax administrators. It
also includes personal income and tax data by State and
historical data for selected types of taxpayers, in
addition to data on tax collections and refunds and on
other tax-related items.
Information on the availability of supplemental data
on the topics included in this issue, special tabulations
undertaken on a reimbursable basis, or other SOI
subjects, may be obtained by telephoning the SOI
Statistical Information Services office (202-874-0410),
or by writing to the Director, Statistics of Income
Division OP:RS:S, Internal Revenue Service, P.O. Box
2608, Washington, D.C. 20013-2608.
Beth Kilss and Tom Petska of the Statistics of Income
Division are the editors of the Bulletin. James Dalton
(Writer-Editor), Lisa Smith (layout and graphics), and
Bob Wilson (private contractor) are the editorial staff
who prepare the manuscript. Sandy Byberg, Brian
Francis, James Hobbs, Dan Holik, Raymond Shadid,
Mike Strudler, and Dorothy Wallace made major contri-
butions in the production of this issue. Views expressed
in the articles are those of the authors and do not neces-
sarily represent the views of the Treasury Department or
the Internal Revenue Service.
Suggested Citation
Internal Revenue Service
Statistics of Income Bulletin
Summer 1999
Washington, D.C. 1999
For sale by the
Superintendent of Documents
P.O. Box 371954
Pittsburgh, PA 15250-7954

Featured Articles:
Sole Proprietorship Returns, 1997
By Therese Cruciano and Michael Parisi
Corporation Income Tax Returns, 1996
By Matthew Scoffic and Patrice Treubert
Federal Estate Tax Returns, 1995-1997
By Barry W Johnson and Jacob M Mikow
Individual Foreign-Earned Income and
Foreign Tax Credit, 1996
By Jeff Curry, Maureen Keenan Kahr, and
Sarah E. Nutter
Tax-Exempt Private Activity Bonds,
1988-1995
by Sarah E. Nutter
U.S. Possessions Corporations, 1995
by Randy Miller
Federal Excise Taxes, Including the Slow
Death of Expired Taxes
by Brian Francis

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50
69
130
152
168
185

Departments:
Bulletin Board

2

191

Selected Historical and Other Data
SOI Sampling Methodology and
Data Limitations - Appendix

SOI Projects and Contacts
SOI Products and Services
Index - Previously Published
Articles and Data Releases

253
256

260
Inside Back Cover

Volume 19, Number I

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