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C  ,C  ,C #<C #<C ! C 8C 0C !<C !<C <C 0C 0C  0C  0C "8C "8Followed Hyperlink  HyperlinkU} nk}  nk}  nk} $ nk q  ,l , ,@ ,c@  ,P! ,! ,! ,! ,! ,}$ ,! ,! ,! ,! ,! ,! ,! ,x! ,! ,! ,u! ,! ,! ,! ,! ,! ,! ,! ,! ,! ,! ,!nfTable 2.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt G?Income, Taxes and Distributions, by Intercompany Pricing Method_W[All figures are estimates based on samples--money amounts are in thousands of dollars]       &''( Commissions(Total D&[Foreign trading gross receiptsY#'*Intercompany pricing method [1](Number' (and( current andH&\ of FSC's and related supplierZ#& (of(Total ( accounts ( long-term ITotal (Full,Marginal#&(returns(assets( receivable( liabilitiesJ(costing,costing#- .(1) .(2) .(3) .(4) .(5) .(6) /(7)# 0 All returns~ 1h@~ 1.9b ~ 1~ 1=~ 13S~ 14;~ 2M? % 3No pricing method shown~ 4@U@~ 4@~ 4@~ 4@~ 4~ 4~ 5 #2 3*1.83 percent of gross receipts method only~ 4@s@~ 4xY!A~ 4 A~ 4A~ 4jZj~ 4Xi~ 5@ #- &%23 percent of combined taxable income 4 4 4 4 4 4 5 # 6 method only~ 4@~ 4j~ 4<~ 4~ 42 ~ 4&x~ 5NY #$3Marginal costing method only~ 4&@~ 4@~ 4y@~ 4B@~ 4e"A~ 4&$~ 5@#3Section 482 method only~ 4p@~ 4Jb~ 4VA~ 4( A~ 4֓a~ 4Z_~ 5c@#$&Transactions at arm's length4444445#6 method only~ 4B@~ 4P~ 4\A~ 4@~ 4pA~ 4}A~ 5@##31.83 and 23-percent methods~ 4X@~ 4Vh ~ 4>_h~ 4/A~ 4Y~ 4~ 5g6A#!&1.83 and marginal costing4444445#6methods~ 4:@~ 4@~ 4@~ 4@~ 4BA~ 4@~ 5A#$31.83 and section 482 methods~ 4@~ 4X@~ 4@|@~ 4~ 4p@~ 4p@~ 5#/&'1.83, 23-percent, and marginal costing 4444445#6methods~ 4@~ 4j~ 42~ 4|Y~ 4B:~ 4N %~ 5#0&(1.83, 23-percent, marginal costing, and 4444445#6section 482 methods~ 4@~ 4pA~ 4]A~ 4֣@~ 4>6~ 4 ,!? ,! & ( of sales and BAdministrative (Non- ( nonforeign BAdministrative (Non- = deductions #!&!( operations!C!(administrative!( trade income!C!(administrative!,Administrative!#"- ".(8) ".(9) ".(10) ".(11) ".(12) ".(13) "/(14)"##0 All returns~ #;J,I~ #; ~ #;/8A~ #;XA~ #;HLA~ #;A~ #<#%$3No pricing method shown~ $4~ $4~ $4~ $4u@~ $4~ $4~ $5$#2%3*1.83 percent of gross receipts method only~ %4 ~ %4F)~ %4~ %4@~ %4j@~ %4~ %5H!A%#-&&%23 percent of combined taxable income&4&4&4&4&4&4&5&#'6 method only~ '41(A~ '4*U~ '4~ '41@~ '4;/~ '4~ '5&l+'#$(3Marginal costing method only~ (4~ (4@[@~ (4~ (4~ (4@~ (4~ (5@(#)3Section 482 method only~ )4( A~ )4~ )4fQ~ )49@~ )4~ )4c@~ )5)#$*&Transactions at arm's length*4*4*4*4*4*4*5*#+6 method only~ +4HA~ +4~ +4A~ +4@@~ +4~ +4`@~ +5+##,31.83 and 23-percent methods~ ,46t4~ ,4v~ ,4~ ,4v@~ ,4aA~ ,4~ ,5[,#!-&1.83 and marginal costing-4-4-4-4-4-4-5-#.6methods~ .4@~ .4U@~ .4~ .4~ .4M@~ .4~ .5@.#$/31.83 and section 482 methods~ /4@~ /4ؚ@~ /4~ /4p@~ /41@~ /4~ /5\@/#/0&'1.83, 23-percent, and marginal costing 040404040404050#16methods~ 14~~ 14&~ 14~ 14 @~ 14!~ 14~ 15V1#02&(1.83, 23-percent, marginal costing, and 242424242424252#36section 482 methods~ 34e@~ 34&A~ 34k@~ 34I@~ 34TA~ 34A~ 35^$3#/43'23-percent and marginal costing methods~ 44@~ 44p A~ 44~ 44~@~ 44`P@~ 44~ 45PA4#*53"23-percent and section 482 methods~ 54@~ 54i@~ 54@~ 54_@~ 54~ 54@~ 55@5#56&-23-percent, section 482, and transactions at 646464646464656#77arm's length methods~ 78`?@~ 78@~ 78F@~ 78v@~ 78q@~ 78@~ 79@7#"8:Footnotes at end of table.n9fTable 2.--Tax Year 2000 Foreign Sales Corporations: Assets, Receipts, Deductions, Net Income, Exempt 99999999R:JIncome, Taxes and Distributions, by Intercompany Pricing Method--Continued::::::::_;MW[All figures are estimates based on samples--money amounts are in thousands of dollars]; ; ; ; ; ; ; <&<( Total foreign<'<V<E<'<'<><#=&=(trade deductions=(Total .=T& Net income prior to =E=( Nonforeign ='=>=#'>*Intercompany pricing method [1]>? --continued>( nonforeign.>U& exclusions or adjustments>S >(trade>( Net income >,Net >#?& ?(Non-?(trade ?BAdministrative ?(Non-?( net income?((less deficit)?,income?#@ ,l!A ,!B ,$C ,!D ,!E ,!F ,!G ,!H ,!I ,!J ,x!K ,!L ,!M ,u!N ,!O ,!P ,!Q ,!R ,!S ,!T ,!U ,!V ,! W ,!X ,$Y ,$Z ,![ ,$\ ,!] ,!^ ,!_ ,!@&@(administrative@( deductions@C@(administrative@(@(@,@#A- A.(15) A.(16) A.(17) A.(18) A.(19) A.(20) A/(21)A#B0 All returns~ B;.A~ B;0m@~ B;1~ B;d2A~ B;A~ B;>~ B<.B%C3No pricing method shown~ C4~ C4@@~ C4~ C4~ C4s@~ C4r@~ C5@t@C#2D3*1.83 percent of gross receipts method only~ D4~ D4x@~ D4 @~ D4~ D4<@~ D4@~ D5/@D#-E&%23 percent of combined taxable incomeE4E4E4E4E4E4E5E#F6 method only~ F4~ F4Z@~ F4)A~ F4~ F4@@~ F42~ F5B7F#$G3Marginal costing method only~ G4~ G4~ G4@~ G4~ G4~ G4@~ G5@G#H3Section 482 method only~ H4pr'A~ H4*@~ H4~ H4@aA~ H4$@~ H4@~ H5@H#$I&Transactions at arm's lengthI4I4I4I4I4I4I5I#J6 method only~ J4@~ J4@@~ J4~ J4Z@~ J4]@~ J4@~ J5@J##K31.83 and 23-percent methods~ K4~ K4_@~ K4A~ K4~ K4v@~ K4$A~ K58$AK#!L&1.83 and marginal costingL4L4L4L4L4L4L5L#M6methods~ M4~ M4~ M4@~ M4~ M4~ M4@~ M5@M#$N31.83 and section 482 methods~ N4~ N4~ N4~@~ N4~ N4p@~ N4@@~ N5@@N#/O&'1.83, 23-percent, and marginal costing O4O4O4O4O4O4O5O#P6methods~ P4~ P4%@~ P4z,~ P4~ P4@@~ P43~ P5j3P#0Q&(1.83, 23-percent, marginal costing, and Q4Q4Q4Q4Q4Q4Q5Q#R6section 482 methods~ R4PA~ R4@~ R4x@~ R4h@~ R4յ~ R4@~ R5@R#/S3'23-percent and marginal costing methods~ S4~ S4@~ S4@~ S4~ S4}@~ S4@~ S5@S#*T3"23-percent and section 482 methods~ T4@~ T4g@~ T4@~ T4F@~ T4@~ T4*@~ T5*@T#5U&-23-percent, section 482, and transactions at U4U4U4U4U4U4U5U#VNarm's length methods~ VOʲ@~ VO@~ VOv@~ VO@~ VO~ VO@~ VP`@V#'W*Intercompany pricing method [1]W(DeficitW(Taxable W( Total taxW(RegularWRNet exempt incomeWG W,TotalW%X&X@incomeX@ liabilityX@ income taxX)AdministrativeX)Non-administrativeXA distributionsX%Y- Y.(22) Y.(23) Y.(24) Y.(25) Y.(26) Y.(27) Y/(28)Y#Z0 All returns~ Z1@~ Z1Z~ Z1AA~ Z1AA~ Z1F~ Z1]A~ Z2~Z%[3No pricing method shown~ [48@~ [4@t@~ [4@\@~ [4@\@~ [4~ [4~ [5@/@[#2\3*1.83 percent of gross receipts method only~ \4@~ \4@~ \4@~ \4@~ \4@~ \4~ \5@\#-]&%23 percent of combined taxable income]4]4]4]4]4]4]5]#^6 method only~ ^4@@~ ^4V57~ ^4ԜA~ ^4TA~ ^4Ja~ ^4~ ^5JQ^#$_3Marginal costing method only~ _4@~ _4@~ _4L@~ _4L@~ _4S@~ _4~ _5 @_#` ,@!a ,!b ,x!c ,!d ,!e ,u!f ,!g ,!h ,!i ,!j ,!k ,!l ,!m ,!n ,!o ,!p ,!`3Section 482 method only~ `4@~ `4@~ `4@~ `4@~ `4~ `4xA~ `5 "