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21 SOI Bull. 1 (2001-2002)

handle is hein.tera/stadeint0021 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 N:ADC:R:S, Internal Revenue Service, P.O. Box 2608, Washington, D.C. 20013-2608. Beth Kilss and Tom Petska of the Statistics of In- come Division are the editors of the Bulletin. James Dalton (Writer-Editor), Lisa Smith (layout and graph- ics), and Bob Wilson (private contractor) are the editorial staff who prepare the manuscript. Sandy Byberg, Brian Francis, Emily Gross, James Hobbs, Dan Holik, Dr. Sarah Nutter (private contractor), Ruth Schwartz, Mike Strudler, Bobbie Vaira, and Dorothy Wallace made major contributions in the production of this issue. Views expressed in the articles are those of the authors and do not necessarily represent the views of the Treasury Department or the Internal Revenue Service. Suggested Citation Internal Revenue Service Statistics of Income Bulletin Summer 2001 Washington, D.C. 2001 For sale by the Superintendent of Documents P.O. Box 371954 Pittsburgh, PA 15250-7954 Featured Articles: Sole Proprietorship Returns, 1999 By Brian Balkovic and Michael Parisi Corporation Income Tax Returns, 1998 By Patrice Treubert and William P. Jauquet Foreign-Controlled Domestic Corporations, 1998 By James R. Hobbs Large Nonoperating Private Foundations Panel Study, 1985-1997 By Melissa Whitten 6 66 100 142 Data Release: Sales of Capital Assets Reported on Individual Income Tax Returns, 1997 152 Departments: Bulletin Board Selected Historical and Other Data SOI Sampling Methodology and Data Limitations - Appendix 2 175 245 248 253 SOI Projects and Contacts SOI Products and Services Index - Previously Published Articles and Data Releases Inside Back Cover Volume 21, Number I

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