ÐÇ¿ÕÌåÓýÊÖ»ú¶Ë

Table 18. All Partnerships Except those Classified in the Finance and Insurance and Real Estate and Rental and Leasing Sectors: Total Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2011 [All figures are estimates based on samples-- money amounts are in thousands of dollars]

Table 18. All Partnerships Except those Classified in the Finance and Insurance and Real Estate and Rental and Leasing Sectors: Total Assets, Trade or Business Income and Deductions, Portfolio Income, Rental Income, and Total Net Income, by Size of Total Assets, Tax Year 2012 [All figures are estimates based on samples-- money amounts are in thousands of dollars]

For Tax Year 2011, some 76,793 foreign-controlled domestic corporations (FCDCs) collectively reported $4.6 trillion of receipts and $11.7 trillion of assets.1 While Federal income tax returns for FCDCs accounted for just 1.3 percent of all United States (U.S.) corporate returns, they made up 16.2 percent of total receipts and 14.4 percent of total assets.2 Foreign business activity in the U.S. can take several forms, including corporations. A foreign investor may own stock in a U.S. (i.e., domestic) company or one that operates in the U.S. as a branch of a foreign corporation.3, 4 The focus of this article is FCDCs, which are domestic corporations ¡°controlled¡± by foreign persons. This control is ownership by one foreign ¡°person,¡± directly or indirectly, of 50 percent or more of a U.S. corporation¡¯s voting stock, or 50 percent or more of the value of all of the corporation¡¯s stock, at any time during the accounting period.5, 6 A person in this context is an entity, including an individual, corporation, partnership, estate, or trust. (See ¡°Foreign person¡± and ¡°Constructive ownership rules¡± in the Explanation of Selected Terms section of this article.)

Table 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity, Filing Year 2005 [Money amounts in thousands of dollars]

Table 1. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Tax Status and Size of Total Income, Filing Year 2008 [Money amounts in thousands of dollars]

Table 2. Fiduciary Income Tax Returns, Income Source, Deductions, and Tax Liability, by Type of Entity, Filing Year 2008 [Money amounts in thousands of dollars]

Table 4.--Charitable Remainder Unitrusts: Selected Income Information, by Size of Book Value of Total Assets, Filing Year 2001