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![handle is hein.tera/stadeint0031 and id is 1 raw text is: SOI BULLETIN
A QUaWrly Stati'-stics of Inconie Reporvt
Volume 31, Number 1
The Statistics ofincome (SO]) Bulletin is issued
quarterly 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 ad-
ministrators. Selected historical and other data tables,
previously published in every issue of the SOIBul-
letin, now are published only in the spring issue of
the Bulletin. These tables are also available on SOPs
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 Paul Arnsberger, Acting Chief. Communications
and Data Dissemination Section. Paul Bastuscheck
(layout and graphics), Martha Gangi (writer/editor),
Clay Moulton (layout and graphics), Lisa Smith (lay-
out and graphics editor), and Camille Swick (layout
and graphics) are the editorial staff who prepare the
manuscript. Jim Hobbs, Emily Gross, and Beth Kilss
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 2011
Washington, D.C.
For sale by the
Superintendent of Documents
P.O. Box 371954
Pittsburgh, PA 15250-7954
Inside this Issue
3
Featured Articles:
Sole Proprietorship Returns, 2009
by Jason Paninos and Scott Hollenbeck
Foreign-Controlled Domestic
Corporations, 2008
by James R. Hobbs
Interest-Charge Domestic
International Sales Corporations, Tax
Year 2008
by Daniel Holik
Corporate Foreign Tax Credit, 2007
by Scott Luttrell
Federal Estate Tax Returns Filed For
2007 Decedents
by Brian Raub and Joseph iNewcomb
5
71
116
138
182
Departments:
SOI Sampling Methodology and Data
Limitations
SOI Projects, Contacts, and Public Release
Information
215
219
224
SOI Products and Services
Index-Previously Published Articles and
Data Releases Inside Back Cover](ViewImageLocal?handle=hein.tera/stadeint0031&div=1&collection=&method=preview&ext=.png&size=3)