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26 SOI Bull. 1 (2006-2007)

handle is hein.tera/stadeint0026 and id is 1 raw text is: SOM BULLETIn A Quar!terl'y Stati tic' of Icome Rep.,ort The Statistics of Income ('SO) Bulletin is issued quarterly, in March, June, September, and December, 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 policyrmakers, 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 RAS:S, Internal Revenue Service, P.O. Box 2608, Washington, D.C. 20013-2608. The SOI Bulletin is prepared under the direction of Beth Kilss, Chief, Statistical Data Section. James Dalton (writer-editor), Lisa Smith (layout and graphics editor), Bobbie Vaira (publishing services coordinator), and Dorothy Wallace (layout and graphics) are the editorial staff who prepare the manuscript. Chris Carson, Martha Eller Gangi, Janet McCubbin, and Mike Strudler were the technical reviewers for the articles and tables in this issue. Emily Gross and Jim Hobbs also 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. NOTE: When using information from this report, cite the publication as follows-- Internal Revenue Service Statistics of Income Bulletin Summer 2006 Washington, D.C. 2006 For sale by the Superintendent of Documents P.O. Box 371954 Pittsburgh, PA 15250-7954 Featured Articles: Sole Proprietorship Returns, 2004 By Kevin Pierce and MWichael Parisi Foreign-Controlled Domestic Corporations, 2003 By James R. Hobbs U.S. Possessions Corporation Returns, 2003 By Daniel S. Holik 7 67 113 Utilization of Special Estate Tax Provisions for Family-Owned Farms and Closely Held Businesses 128 By Martha Eller Gangi and Brian G. Raub Statistics of Income Studies of International Income and Taxes By Lissa Redmiles 146 Data Releases: Federal Estate Tax Returns Filed for Nonresident Aliens, 2003, 2004, and 2005 161 Departments: Bulletin Board Selected Historical and Other Data SOI Sampling Methodology and Data Limitations - Appendix SOI Projects and Contacts SOI Products & Services 173 261 264 269 Index - Previously Published Articles and Data Releases Inside Back Cover

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