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28 SOI Bull. 1 (2008-2009)

handle is hein.tera/stadeint0028 and id is 1 raw text is: SOI BULLETIN A Quarterly Statistics ofIncome Report Volume 28, Number 1 The Statistics ofIncome (SOI) Bulletin is issued quarterly, in February, May, August, and November, 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 ana- lytical studies of particular interest to students of the U.S. tax system, tax policymakers, and tax adminis- trators. Selected historical and other data tables, pre- viously published in every issue of the SOIBulletin, now are published only in the spring issue of the Bul- letin. These tables are also available on SOI's pages of the IRS Web site (www.irs.gov/taxstats). Information on the availability of supplemen- tal 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's Statistical Information Services (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 SOIBulletin is prepared under the direction of Martha Eller Gangi, Chief, Statistical Data Sec- tion. Paul Bastuscheck (layout and graphics), James Dalton (writer-editor), Heather Lilley (layout and graphics), Lisa Smith (layout and graphics editor), Bobbie Vaira (publishing services coordinator), and Dorothy Wallace (layout and graphics) are the edi- torial staff who prepare the manuscript. Jim Hobbs and Emily Gross also made major contributions in the production of this issue. Views expressed in the articles are those of the authors and do not necessar- ily 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 2008 Washington, D.C. For sale by the Superintendent of Documents P.O. Box 371954 Pittsburgh, PA 15250-7954 Inside this Issue Featured Articles: Foreign-Controlled Domestic Corporations, 2005 by James R. Hobbs Controlled Foreign Corporations, 2004 by Lee Mahony and Randy Miller Corporate Foreign Tax Credit, 2004 by Scott Luttrell Partnership and Sole Proprietorship Data, by Region and State, for Tax Years 2002-2005 by Brian J Maisano Wealth Transfers, 2005 Gifts by Darien Jacobson and Melissa Laine The Credit for Increasing Research Activities: Statistics from Tax Years 2004-2005 by Eurry Kim Departments: SOI Sampling Methodology and Data Limitations Public Release of SOI Information SOI Projects and Contacts SOI Products and Services 2 4 49 111 164 174 182 193 196 197 202 Index-Previously Published Articles and Data Releases Inside Back Cover

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