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Industry: Email Alert RSS FeedTable 2.—U.S. corporation returns with a foreign tax credit, 2000: total assets, income, taxes, and credits and foreign income, taxes, and credit, by industrial sector and by type of foreign income for which separate credit was computed
Statistics of Income Bulletin, Fall, 2004
Table 2.--U.S. Corporation Returns with a Foreign Tax Credit, 2000:
Total Assets, Income, Taxes, and Credits and Foreign Income, Taxes, and
Credit, by Industrial Sector and by Type of Foreign Income for Which
Separate Credit Was Computed
[All figures are estimates based on a sample--money amounts are in
thousands of dollars]
Foreign income and taxes
Industrial sector and type of Gross income (less loss)
foreign income for which Number of
separate credit was computed returns Total Dividends
(1) (2) (3)
ALL INDUSTRIES
All income types 5,917 438,992,946 75,966,294
Passive income 2,461 11,764,319 5,198,036
High withholding tax interest 265 2,132,112 36,036
Financial services income 372 137,776,340 10,278,586
Shipping income 46 10,578,771 323,537
Dividends from each non-
controlled section 902
Corporation 407 3,788,295 2,501,088
Dividends from an IC-DISC or
former DISC (1) 4 * 68 * 68
Miscellaneous separately
calculated limitation 6 * 9,676 * 1,575
Distributions from a FSC or
former FSC (2) 78 4,990,728 4,990,728
General limitation income 3,511 267,722,602 52,583,571
Section 901(j) income 15 45,418 14,314
Income re-sourced by treaty 19 184,617 38,755
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types 151 10,283 268
Passive income 75 2,816 * 146
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 59 * 7,241 * 80
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 128 6,760,556 832,671
Passive income 38 41,091 17,223
High withholding tax interest 9 * 90,255 * 18,893
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 8 * 28,559 * 24,759
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 114 6,585,758 757,879
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types 23 1,674,074 677,686
Passive income 18 105,259 34,805
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation 6 * 26,340 * 20,571
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 15 1,523,758 * 616,498
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types 193 249,223 94,875
Passive income 115 6,924 515
High withholding tax interest ** ** **
Financial services income 24 * 218 * 8
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 55 240,719 93,977
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 1,272 210,636,424 54,761,076
Passive income 580 7,181,104 3,764,844
High withholding tax interest 66 262,921 * 5,910
Financial services income 61 6,613,347 1,285,403
Shipping income 19 1,401,897 142,547
Dividends from each non-
controlled section 902
Corporation 172 2,130,438 1,335,419
Dividends from a IC-DISC or
former DISC (1) 3 * 68 * 68
Miscellaneous separately
calculated limitation 5 * 9,675 * 1,575
Distributions from a FSC or
former FSC (2) 59 4,265,506 4,265,506
General limitation income 947 188,603,901 43,919,062
Section 901(j) income 8 * 3,406 * 2,196
Income re-sourced by treaty 14 164,162 38,546
WHOLESALE AND RETAIL TRADE
All income types 647 13,547,187 2,935,861
Passive income 335 852,409 212,246
High withholding tax interest 42 68,901 * 504
Financial services income 10 323,629 * 93,457
Shipping income 3 * 24,108 * 20,770
Dividends from each non-
controlled section 902
Corporation 38 110,364 86,521
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) 5 * 239,118 * 239,118
General limitation income 332 11,911,890 2,280,729
Section 901(j) income ** ** **
Income re-sourced by treaty 3 * 14,442 * 210
TRANSPORTATION AND
WAREHOUSING
All income types 103 13,788,032 482,514
Passive income 48 57,696 46,991
High withholding tax interest 18 * 22,029 --
Financial services income ** ** **
Shipping income 13 8,870,791 * 133,023
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 55 4,776,539 300,636
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types 178 36,419,245 3,288,768
Passive income 48 2,474,427 614,001
High withholding tax interest ** ** **
Financial services income 4 * 127,720 --
Shipping income 5 * 212,457 * 12,835
Dividends from each non-
controlled section 902
Corporation 13 585,812 * 379,223
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) 4 * 366,496 * 366,496
General limitation income 156 32,624,894 1,916,213
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 917 82,445,646 6,175,708
Passive income 439 159,661 72,881
High withholding tax interest 84 441,376 * 8,496
Financial services income 144 78,519,890 5,787,287
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 27 187,968 153,191
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 338 3,116,700 135,376
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 2,304 73,462,277 6,716,869
Passive income 765 882,931 434,384
High withholding tax interest 38 1,237,585 * 2,232
Financial services income 124 52,130,690 3,106,117
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 119 715,461 499,210
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) 8 * 111,803 * 111,803
General limitation income 1,440 18,331,201 2,563,122
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Gross income (less loss)
Foreign
dividend
income
from
foreign
taxes Rents,
Industrial sector and type of deemed royalties,
foreign income for which paid and license
separate credit was computed (gross-up) Interest fees
(4) (5) (6)
ALL INDUSTRIES
All income types 32,715,823 71,045,520 67,325,236
Passive income 574,091 3,197,551 331,611
High withholding tax interest * 8,023 2,088,053 --
Financial services income 3,108,595 58,942,138 4,278,079
Shipping income 136,341 72,493 * 659,673
Dividends from each non-
controlled section 902
Corporation 1,233,551 48,236 * 2,040
Dividends from an IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- * 78
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 27,646,210 6,658,982 62,039,107
Section 901(j) income * 289 3,536 * 193
Income re-sourced by treaty 8,721 34,532 * 14,455
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types * 6 * 454 * 6,982
Passive income -- -- * 2,650
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 6 * 270 * 4,332
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 365,269 314,617 363,907
Passive income * 6,831 33,354 * 2,475
High withholding tax interest * 4,236 * 67,126 --
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation * 3,800 -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 350,403 214,136 361,432
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types * 92,377 529,786 * 22,309
Passive income * 189 * 40,525 * 154
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation * 5,452 * 64 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 86,736 * 480,956 * 22,155
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types 38,643 * 2,452 * 22,103
Passive income * 6 * 319 * 5,101
High withholding tax interest ** ** **
Financial services income -- * 209 --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 38,574 * 1,000 * 17,002
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 25,184,810 9,366,364 40,895,717
Passive income 339,013 2,631,586 146,772
High withholding tax interest * 1,570 255,440 --
Financial services income 253,254 2,022,512 * 1,045,633
Shipping income * 26,039 * 4,923 * 414,098
Dividends from each non-
controlled section 902
Corporation 771,092 14,300 * 1,976
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- * 78
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 23,784,944 4,403,005 39,272,512
Section 901(j) income * 289 * 65 * 193
Income re-sourced by treaty 8,609 * 34,532 * 14,455
WHOLESALE AND RETAIL TRADE
All income types 1,114,259 506,479 2,167,874
Passive income 32,658 118,088 41,460
High withholding tax interest * 354 68,043 --
Financial services income * 14,412 * 130,871 * 35,113
Shipping income * 3,335 * 3 --
Dividends from each non-
controlled section 902
Corporation 23,496 * -114 * 65
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 1,039,893 189,571 2,091,237
Section 901(j) income ** ** **
Income re-sourced by treaty * 112 -- --
TRANSPORTATION AND
WAREHOUSING
All income types 201,868 115,151 * 75,208
Passive income * 2,825 * 6,323 --
High withholding tax interest -- * 22,029 --
Financial services income ** ** **
Shipping income * 106,943 * 59,387 * 54,170
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 91,004 23,958 * 21,037
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types 1,213,862 570,827 16,853,015
Passive income 109,566 237,420 32,082
High withholding tax interest ** ** **
Financial services income -- * 128 * 125,115
Shipping income * 8 * 6,621 * 191,405
Dividends from each non-
controlled section 902
Corporation * 191,324 * 15,265 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 912,963 310,377 16,504,413
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 1,551,690 26,123,478 1,228,181
Passive income 2,659 32,207 * 10,902
High withholding tax interest * 341 432,539 --
Financial services income 1,496,064 25,474,816 1,067,926
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 32,506 * 542 --
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 20,104 181,816 149,353
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 2,953,038 33,515,913 5,689,941
Passive income 80,346 97,730 90,015
High withholding tax interest * 1,522 1,233,831 --
Financial services income 1,344,865 31,312,279 2,004,292
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 204,721 * 18,180 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 1,321,584 853,894 3,595,634
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Gross income (less loss)
Industrial sector and type of Oil and gas
foreign income for which Service Other extraction
separate credit was computed income income income (3)
(7) (8) (9)
ALL INDUSTRIES
All income types 25,370,669 166,569,404 25,337,194
Passive income -- 2,463,029 --
High withholding tax interest -- -- --
Financial services income 1,809,839 59,359,104 --
Shipping income * 6,714,439 2,672,288 --
Dividends from each non-
controlled section 902
Corporation * 981 2,398 --
Dividends from an IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation * 128 * 7,895 --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 16,838,488 101,956,244 25,337,194
Section 901(j) income -- * 27,086 --
Income re-sourced by treaty * 6,794 * 81,360 --
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types * 960 * 1,614 --
Passive income -- * 21 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 960 * 1,593 --
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 811,684 4,072,408 942,095
Passive income -- * -18,792 --
High withholding tax interest -- -- --
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 811,684 4,090,224 942,095
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types * 81,268 270,649 * 16,012
Passive income -- * 29,587 --
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation -- * 253 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 76,605 240,809 * 16,012
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types 74,499 * 16,651 --
Passive income -- * 983 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 74,499 * 15,668 --
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 2,725,763 77,702,694 22,327,290
Passive income -- 298,889 --
High withholding tax interest -- -- --
Financial services income * 5,863 2,000,681 --
Shipping income * 769 * 813,521 --
Dividends from each non-
controlled section 902
Corporation * 658 6,992 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation * 127 * 7,895 --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 2,711,552 74,512,826 22,327,290
Section 901(j) income -- * 663 --
Income re-sourced by treaty * 6,794 * 61,226 --
WHOLESALE AND RETAIL TRADE
All income types 652,508 6,170,206 * 1,435,782
Passive income -- 447,957 --
High withholding tax interest -- -- --
Financial services income * 2,589 * 47,187 --
Shipping income -- (4) --
Dividends from each non-
controlled section 902
Corporation * 323 * 74 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 649,595 5,660,866 * 1,435,782
Section 901(j) income ** ** **
Income re-sourced by treaty -- * 14,120 --
TRANSPORTATION AND
WAREHOUSING
All income types 11,003,698 1,909,593 --
Passive income -- * 1,558 --
High withholding tax interest -- -- --
Financial services income ** ** **
Shipping income * 6,713,671 * 1,803,596 --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 4,241,479 98,426 --
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types 2,182,357 12,310,416 --
Passive income -- 1,481,359 --
High withholding tax interest ** ** **
Financial services income * 8 * 2,469 --
Shipping income -- * 1,588 --
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 2,182,350 10,798,578 --
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 2,996,595 44,369,993 --
Passive income -- 41,012 --
High withholding tax interest -- -- --
Financial services income 1,674,385 43,019,412 --
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- * 1,730 --
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 1,322,210 1,307,840 --
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 4,841,335 19,745,180 * 616,016
Passive income -- 180,455 --
High withholding tax interest -- -- --
Financial services income * 73,783 14,289,355 --
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- * -6,651 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 4,767,552 5,229,414 * 616,016
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Deductions
Gross Deductions
income allocable
(less loss) to specific
types of
Industrial sector and type of Foreign income
foreign income for which branch
separate credit was computed income (3) Total Total
(10) (11) (12)
ALL INDUSTRIES
All income types 94,478,719 242,317,657 116,939,896
Passive income 196,885 2,649,026 476,401
High withholding tax interest * 85,746 894,740 59,948
Financial services income 51,930,771 95,977,920 33,249,365
Shipping income * 4,622,233 9,545,695 9,202,699
Dividends from each non-
controlled section 902
Corporation * 109 880,558 46,373
Dividends from an IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- * 4,269 * 1,095
Distributions from a FSC or
former FSC (2) -- 4,921,200 4,920,769
General limitation income 37,636,181 127,387,328 68,981,230
Section 901(j) income -- 10,050 * 2,059
Income re-sourced by treaty * 6,794 46,870 * -43
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types * 985 * 3,600 * -32
Passive income -- * 24 * -857
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 985 * 3,576 * 826
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 2,006,090 4,067,771 3,251,845
Passive income * 191 8,472 4,820
High withholding tax interest -- * 16,338 * 1,052
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation * 109 * 6,761 * 508
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 2,005,790 4,031,782 3,241,776
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types * 69,560 693,436 183,535
Passive income * 3,193 42,673 * 725
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation -- * 28,680 * 227
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 61,704 616,281 180,419
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types * 2 72,468 65,234
Passive income * 2 * 6 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income -- 72,276 65,234
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 20,387,613 89,864,625 42,411,157
Passive income 175,990 2,150,370 359,619
High withholding tax interest -- 89,930 23,535
Financial services income * 339,329 5,005,757 1,745,143
Shipping income * 1,627 1,202,780 1,039,999
Dividends from each non-
controlled section 902
Corporation -- 413,402 32,340
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- * 4,269 * 1,095
Distributions from a FSC or
former FSC (2) -- 4,265,570 4,265,506
General limitation income 19,863,873 76,680,487 34,941,928
Section 901(j) income -- * 7,956 * 2,036
Income re-sourced by treaty * 6,794 44,104 * -43
WHOLESALE AND RETAIL TRADE
All income types 3,071,857 7,609,806 5,489,850
Passive income * 3,607 194,361 10,631
High withholding tax interest -- 27,279 * 1
Financial services income * 28,189 143,116 * 38,450
Shipping income -- * 3,997 * 154
Dividends from each non-
controlled section 902
Corporation -- 24,657 * 83
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) -- * 239,118 * 239,118
General limitation income 3,040,061 6,974,949 5,201,408
Section 901(j) income ** ** **
Income re-sourced by treaty -- * 2,298 --
TRANSPORTATION AND
WAREHOUSING
All income types 6,379,511 12,180,144 11,910,382
Passive income * 98 * 6,655 * 635
High withholding tax interest -- * 1,547 * 6
Financial services income ** ** **
Shipping income * 4,619,508 * 8,181,246 * 8,044,209
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 1,759,904 3,945,974 3,821,432
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types 3,883,242 22,445,722 12,079,260
Passive income * 1,900 124,928 20,804
High withholding tax interest ** ** **
Financial services income -- * 304,233 * 302,569
Shipping income -- * 98,337 * 68,735
Dividends from each non-
controlled section 902
Corporation -- 235,790 * 41
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- * 366,496 * 366,496
General limitation income 3,881,342 21,313,983 11,320,614
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 19,174,001 54,065,170 21,781,076
Passive income * 9,553 27,924 20,177
High withholding tax interest -- 242,260 18,806
Financial services income 18,295,191 51,748,992 20,651,392
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- 45,934 * 12,689
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 869,257 1,995,678 1,073,896
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 39,505,858 51,314,915 19,767,588
Passive income 2,350 93,613 59,848
High withholding tax interest * 85,746 515,769 16,402
Financial services income 33,263,399 38,726,885 10,465,690
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- 125,009 * 484
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- * 42,211 * 41,844
General limitation income 6,153,265 11,752,341 9,133,698
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Deductions
Deductions allocable to specific
types of income
Deprecia-
tion,
deple-
Industrial sector and type of tion, and
foreign income for which amortiza- Other Service
separate credit was computed tion expenses expenses
(13) (14) (15)
ALL INDUSTRIES
All income types 1,266,866 5,808,503 14,321,642
Passive income * 11,291 26,100 * 3,844
High withholding tax interest * 450 * 553 --
Financial services income 238,452 705,056 404,634
Shipping income * 37,281 * 40,650 * 2,329,105
Dividends from each non-
controlled section 902
Corporation -- * 1,742 * 666
Dividends from an IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- * 2,518 --
General limitation income 979,391 5,031,883 11,583,392
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types -- * 478 * 2
Passive income -- * 379 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income -- * 99 * 2
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 149,045 * 131,752 503,390
Passive income * 615 * 158 * 683
High withholding tax interest -- -- --
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 148,430 * 131,595 502,707
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types * 1,980 * 99 * 19,311
Passive income -- * 99 --
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 1,980 -- * 17,394
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types * 4 * 373 * 57,102
Passive income -- -- --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 4 * 373 * 57,102
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 651,752 724,524 1,434,003
Passive income * 98 * 3,563 --
High withholding tax interest -- -- --
Financial services income * 2,126 * 146 * 4,087
Shipping income -- * 10,872 * 24
Dividends from each non-
controlled section 902
Corporation -- * 1,639 * 666
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 649,528 708,304 1,429,227
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
WHOLESALE AND RETAIL TRADE
All income types 18,182 951,756 199,643
Passive income -- * 1,587 * 2,524
High withholding tax interest -- -- --
Financial services income * 354 * 5,984 --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) -- * 2,518 --
General limitation income 17,828 941,667 197,119
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
TRANSPORTATION AND
WAREHOUSING
All income types * 1,887 * 41,953 6,085,710
Passive income -- * 1 --
High withholding tax interest -- -- --
Financial services income ** ** **
Shipping income -- * 8,074 * 2,329,081
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 1,887 * 33,878 3,712,528
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types * 174,628 2,570,329 1,531,146
Passive income -- * 2,502 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income * 37,281 * 21,705 --
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 137,347 2,546,122 1,531,146
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 59,494 707,442 985,997
Passive income * 1,219 1,870 * 637
High withholding tax interest * 450 * 522 --
Financial services income * 40,243 * 618,675 350,508
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- * 103 --
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 17,582 86,272 634,852
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 209,894 679,797 3,505,338
Passive income * 9,358 15,941 --
High withholding tax interest -- * 32 --
Financial services income * 195,730 * 80,251 * 4,021
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 4,806 583,573 3,501,316
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Deductions
Deductions
allocable
to specific Deductions not allocable
types of to specific types of
income income
Other Research
Industrial sector and type of definitely and
foreign income for which allocable develop-
separate credit was computed deductions Total ment
(16) (17) (18)
ALL INDUSTRIES
All income types 95,542,885 125,377,761 11,364,335
Passive income 435,166 2,172,625 160,626
High withholding tax interest 58,944 834,792 4,826
Financial services income 31,901,221 62,728,556 213,327
Shipping income 6,795,662 342,996 * 21,220
Dividends from each non-
controlled section 902
Corporation 43,965 834,185 11,685
Dividends from an IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation * 1,095 * 3,174 * 185
Distributions from a FSC or
former FSC (2) 4,918,252 * 431 --
General limitation income 51,386,563 58,406,098 10,951,681
Section 901(j) income * 2,059 * 7,990 * 108
Income re-sourced by treaty * -43 46,913 * 676
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types * -512 * 3,632 * 279
Passive income * -1,237 * 881 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 724 * 2,750 * 279
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 2,467,658 815,926 * 11,304
Passive income * 3,364 * 3,652 --
High withholding tax interest * 1,052 * 15,285 * 318
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation * 508 * 6,254 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 2,459,045 790,007 * 10,986
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types 162,145 509,901 * 30,599
Passive income * 626 * 41,948 * 27
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation * 227 * 28,453 * 13
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 161,046 435,862 * 30,514
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types * 7,755 * 7,234 * 132
Passive income -- * 6 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 7,755 * 7,042 * 132
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 39,600,878 47,453,467 8,952,473
Passive income 355,958 1,790,751 155,292
High withholding tax interest 23,535 66,395 * 1,548
Financial services income 1,738,784 3,260,613 6,377
Shipping income * 1,029,103 162,781 * 1,348
Dividends from each non-
controlled section 902
Corporation 30,035 381,062 11,539
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation * 1,095 * 3,174 * 185
Distributions from a FSC or
former FSC (2) 4,265,506 * 64 --
General limitation income 32,154,869 41,738,559 8,775,748
Section 901(j) income * 2,036 * 5,920 --
Income re-sourced by treaty * -43 44,147 * 436
WHOLESALE AND RETAIL TRADE
All income types 4,320,269 2,119,956 25,874
Passive income 6,519 183,730 * 208
High withholding tax interest * 1 27,278 --
Financial services income * 32,112 * 104,666 --
Shipping income * 154 * 3,843 --
Dividends from each non-
controlled section 902
Corporation * 83 24,574 * 9
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) * 236,601 -- --
General limitation income 4,044,793 1,773,542 25,417
Section 901(j) income ** ** **
Income re-sourced by treaty -- * 2,298 * 240
TRANSPORTATION AND
WAREHOUSING
All income types 5,780,833 269,762 * 35,883
Passive income * 634 * 6,021 * 3
High withholding tax interest * 6 * 1,542 --
Financial services income ** ** **
Shipping income * 5,707,054 * 137,037 * 16,270
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 73,139 124,542 * 19,610
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types 7,803,157 10,366,462 1,854,585
Passive income 18,302 104,124 * 5,024
High withholding tax interest ** ** **
Financial services income * 302,569 * 1,664 * 322
Shipping income * 9,748 * 29,603 * 3,602
Dividends from each non-
controlled section 902
Corporation * 41 235,749 * 123
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) * 366,496 -- --
General limitation income 7,106,000 9,993,369 1,845,406
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 20,028,143 32,284,094 * 279,882
Passive income 16,450 7,747 --
High withholding tax interest 17,834 223,454 * 2,944
Financial services income 19,641,966 31,097,600 * 206,601
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation * 12,586 33,245 --
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 335,191 921,781 * 70,336
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 15,372,560 31,547,327 173,324
Passive income 34,549 33,765 * 73
High withholding tax interest 16,370 499,367 --
Financial services income 10,185,688 28,261,195 --
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation * 484 124,525 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) * 41,844 * 367 --
General limitation income 5,044,003 2,618,643 173,251
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Deductions
Deductions not Deductions
allocable to specific from oil
Industrial sector and type of types of income and gas
foreign income for which extraction
separate credit was computed Interest Other income (5)
(19) (20) (21)
ALL INDUSTRIES
All income types 63,781,017 49,133,088 6,993,759
Passive income 1,422,541 562,808 --
High withholding tax interest 678,664 144,296 --
Financial services income 42,685,071 19,596,435 --
Shipping income 276,258 45,502 --
Dividends from each non-
controlled section 902
Corporation 600,128 213,494 --
Dividends from an IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation * 125 * 2,723 --
Distributions from a FSC or
former FSC (2) -- * 431 --
General limitation income 18,084,008 28,563,802 6,993,759
Section 901(j) income * 5,818 * 2,064 --
Income re-sourced by treaty * 28,404 * 1,533 --
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types * 949 * 535 --
Passive income * 567 * 212 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 382 * 323 --
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 316,394 404,730 236,820
Passive income * 2,422 * 1,177 --
High withholding tax interest * 9,566 * 5,401 --
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation * 3,671 * 2,583 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 300,242 395,333 236,820
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types * 419,097 * 53,710 * 7,701
Passive income * 36,346 * 5,575 --
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation * 26,378 * 2,062 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 353,020 * 46,068 * 7,701
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types * 4,086 * 3,016 --
Passive income * 3 * 3 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 4,012 * 2,898 --
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 19,473,375 18,617,131 6,230,854
Passive income 1,243,899 386,953 --
High withholding tax interest 59,850 3,837 --
Financial services income 3,135,332 118,904 --
Shipping income 151,487 9,946 --
Dividends from each non-
controlled section 902
Corporation 303,350 63,966 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation * 125 * 2,723 --
Distributions from a FSC or
former FSC (2) -- * 64 --
General limitation income 14,548,040 18,028,699 6,230,854
Section 901(j) income * 5,330 * 590 --
Income re-sourced by treaty * 25,962 * 1,448 --
WHOLESALE AND RETAIL TRADE
All income types 791,218 1,168,951 * 518,384
Passive income 58,384 111,382 --
High withholding tax interest 16,491 * 8,377 --
Financial services income * 43,354 * 54,505 --
Shipping income * 2,613 * 1,230 --
Dividends from each non-
controlled section 902
Corporation 14,306 * 10,018 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 654,018 983,406 * 518,384
Section 901(j) income ** ** **
Income re-sourced by treaty * 2,028 * 31 --
TRANSPORTATION AND
WAREHOUSING
All income types 169,829 59,803 --
Passive income * 5,649 * 369 --
High withholding tax interest * 1,188 * 289 --
Financial services income ** ** **
Shipping income * 100,185 * 20,567 --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 62,266 * 38,498 --
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types 1,242,877 7,199,186 --
Passive income 57,029 40,944 --
High withholding tax interest ** ** **
Financial services income * 960 * 382 --
Shipping income * 20,771 * 5,229 --
Dividends from each non-
controlled section 902
Corporation 120,129 * 115,496 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 1,043,458 7,035,818 --
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 17,447,669 14,303,866 --
Passive income * 4,960 * 1,899 --
High withholding tax interest 159,691 60,330 --
Financial services income 17,183,277 13,483,473 --
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 18,108 12,172 --
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 81,366 745,992 --
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 23,915,524 7,322,160 --
Passive income 13,280 14,294 --
High withholding tax interest 430,672 66,047 --
Financial services income 22,319,439 5,939,089 --
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 113,994 7,066 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- * 367 --
General limitation income 1,037,203 1,286,766 --
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Taxable Taxable
income income
Industrial sector and type of (less loss) Adjustments (less loss)
foreign income for which before to taxable after
separate credit was computed adjustments income adjustments
(22) (23) (24)
ALL INDUSTRIES
All income types 196,675,289 22,108,420 174,566,903
Passive income 9,115,293 963,986 8,151,307
High withholding tax interest 1,237,372 21,198 1,216,174
Financial services income 41,798,420 6,009,286 35,789,134
Shipping income 1,033,076 115,978 917,098
Dividends from each non-
controlled section 902
Corporation 2,907,737 -231,560 3,139,296
Dividends from an IC-DISC or
former DISC (1) * 68 -- * 102
Miscellaneous separately
calculated limitation * 5,407 * 1,381 * 4,026
Distributions from a FSC or
former FSC (2) * 69,528 * 200 * 69,329
General limitation income 140,335,274 15,234,496 125,100,778
Section 901(j) income 35,368 -4,707 * 40,075
Income re-sourced by treaty 137,747 -1,837 139,584
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types 6,683 -- 6,683
Passive income 2,792 * -779 3,571
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 3,665 * 779 * 2,886
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 2,692,785 239,934 2,452,851
Passive income 32,619 * -21,026 53,646
High withholding tax interest * 73,918 * 10,740 * 63,177
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation * 21,798 * -637 * 22,435
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 2,553,976 249,828 2,304,148
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types 980,638 * 131,597 849,041
Passive income 62,586 * 1,401 61,185
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation * -2,341 * -16,947 * 14,606
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 907,477 * 146,994 760,484
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types 176,755 * 7,453 169,303
Passive income 6,919 * 1,581 5,338
High withholding tax interest ** ** **
Financial services income * 218 -- * 218
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 168,443 * 5,872 162,571
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 120,771,799 11,741,135 109,030,698
Passive income 5,030,734 354,846 4,675,888
High withholding tax interest 172,991 2,753 170,238
Financial services income 1,607,590 -18,713 1,626,303
Shipping income 199,117 19,758 179,359
Dividends from each non-
controlled section 902
Corporation 1,717,036 -67,735 1,784,770
Dividends from a IC-DISC or
former DISC (1) * 68 -- * 101
Miscellaneous separately
calculated limitation * 5,406 * 1,381 * 4,025
Distributions from a FSC or
former FSC (2) * -64 * -523 * 459
General limitation income 111,923,414 11,461,518 100,461,896
Section 901(j) income * -4,550 * -6,767 * 2,217
Income re-sourced by treaty 120,058 -5,383 125,441
WHOLESALE AND RETAIL TRADE
All income types 5,937,381 967,196 4,970,184
Passive income 658,048 103,273 554,776
High withholding tax interest 41,623 * 1,427 40,196
Financial services income 180,512 * 63,475 117,038
Shipping income * 20,111 * 9,085 * 11,026
Dividends from each non-
controlled section 902
Corporation 85,706 -1,097 86,804
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 4,936,941 787,223 4,149,717
Section 901(j) income ** ** **
Income re-sourced by treaty * 12,144 * 2,527 9,617
TRANSPORTATION AND
WAREHOUSING
All income types 1,607,888 45,090 1,562,798
Passive income 51,041 * 5,252 45,789
High withholding tax interest * 20,482 * 684 * 19,798
Financial services income ** ** **
Shipping income 689,545 * -1,393 690,937
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 830,565 * 39,024 791,541
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types 13,973,523 2,047,489 11,926,034
Passive income 2,349,499 457,852 1,891,647
High withholding tax interest ** ** **
Financial services income * -176,514 * -176,521 * 8
Shipping income * 114,120 * 95,442 * 18,678
Dividends from each non-
controlled section 902
Corporation 350,023 * -111,458 * 461,480
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 11,310,911 1,782,621 9,528,290
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 28,380,475 5,741,092 22,639,383
Passive income 131,737 -4,116 135,853
High withholding tax interest 199,116 -3,859 202,975
Financial services income 26,770,898 5,606,673 21,164,225
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 142,034 1,480 140,554
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 1,121,022 140,914 980,108
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 22,147,362 1,187,434 20,959,928
Passive income 789,318 65,702 723,615
High withholding tax interest 721,816 9,968 711,847
Financial services income 13,403,805 534,156 12,869,649
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 590,451 -35,669 626,120
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) * 69,592 * 722 * 68,870
General limitation income 6,578,860 619,723 5,959,137
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Foreign taxes available for credit
Reduction
for
Industrial sector and type of certain
foreign income for which foreign
separate credit was computed Total taxes Carryover
(25) (26) (27)
ALL INDUSTRIES
All income types 61,506,698 3,412,750 12,405,727
Passive income 900,020 (4) 62,167
High withholding tax interest 403,145 -- 51,072
Financial services income 9,208,797 -- 1,170,084
Shipping income 193,158 -- * 17,831
Dividends from each non-
controlled section 902
Corporation 1,908,540 -- 587,397
Dividends from an IC-DISC or
former DISC (1) * 2 -- --
Miscellaneous separately
calculated limitation * 149 -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 48,850,028 3,412,750 10,514,255
Section 901(j) income * 289 -- --
Income re-sourced by treaty 42,570 -- * 2,921
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types 1,985 -- * 941
Passive income 444 -- * 2
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 1,408 -- * 831
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 1,435,065 180,179 539,558
Passive income 9,666 -- * 242
High withholding tax interest * 17,610 -- * 5,425
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation * 6,957 -- * 2,157
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 1,400,833 180,179 531,734
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types 478,289 * 763 * 347,050
Passive income 312 -- --
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation * 8,796 -- * 2,928
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 466,642 763 * 343,313
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types 56,898 -- * 6,962
Passive income 596 -- (4)
High withholding tax interest ** ** **
Financial services income * 22 -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 56,125 -- * 6,962
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 41,380,033 3,002,723 8,090,590
Passive income 532,579 -- 45,842
High withholding tax interest 46,015 -- 22,178
Financial services income 361,404 -- * 25,133
Shipping income * 32,380 -- * 4,296
Dividends from each non-
controlled section 902
Corporation 1,233,138 -- 414,830
Dividends from a IC-DISC or
former DISC (1) * 2 -- --
Miscellaneous separately
calculated limitation * 149 -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 39,139,907 3,002,723 7,577,402
Section 901(j) income * 289 -- --
Income re-sourced by treaty 34,171 -- * 910
WHOLESALE AND RETAIL TRADE
All income types 1,867,065 * 136,208 523,606
Passive income 49,080 -- 4,279
High withholding tax interest 12,772 -- * 300
Financial services income * 23,958 -- --
Shipping income * 13,220 -- * 9,257
Dividends from each non-
controlled section 902
Corporation 55,266 -- 27,358
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 1,708,503 * 136,208 482,399
Section 901(j) income ** ** **
Income re-sourced by treaty * 4,265 -- * 13
TRANSPORTATION AND
WAREHOUSING
All income types 300,664 -- 21,917
Passive income 5,089 -- --
High withholding tax interest * 2,425 -- * 64
Financial services income ** ** **
Shipping income 147,403 -- * 4,238
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 141,108 -- 16,371
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types 3,762,019 -- 1,120,826
Passive income 122,375 -- 3,685
High withholding tax interest ** ** **
Financial services income * 2 -- (4)
Shipping income * 8 -- --
Dividends from each non-
controlled section 902
Corporation * 298,223 -- * 95,600
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 3,339,358 -- 1,019,543
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 5,662,106 (4) 1,048,146
Passive income 12,590 (4) 1,433
High withholding tax interest 70,304 -- 4,660
Financial services income 5,434,908 -- 1,027,848
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 43,832 -- * 8,826
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 100,456 -- 5,379
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 6,562,574 * 92,878 706,132
Passive income 167,290 -- 6,683
High withholding tax interest 252,837 -- 18,446
Financial services income 3,386,977 -- * 116,294
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 259,648 -- 34,348
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 2,495,691 * 92,878 530,321
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Foreign taxes available for credit
Paid or accrued
Taxes
withheld
Industrial sector and type of Total paid, at source
foreign income for which accrued, and
separate credit was computed deemed paid Total Dividends
(28) (29) (30)
ALL INDUSTRIES
All income types 52,513,722 19,799,225 2,203,453
Passive income 837,854 263,762 77,277
High withholding tax interest 352,073 344,049 285
Financial services income 8,038,713 4,931,444 471,474
Shipping income 175,327 38,986 * 2,229
Dividends from each non-
controlled section 902
Corporation 1,321,143 87,592 78,645
Dividends from an IC-DISC or
former DISC (1) * 2 * 2 * 2
Miscellaneous separately
calculated limitation * 149 * 149 --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 41,748,523 14,102,313 1,573,526
Section 901(j) income * 289 -- --
Income re-sourced by treaty 39,649 * 30,928 * 14
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types 1,044 1,038 30
Passive income 442 442 * 18
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 576 * 571 * 5
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 1,075,686 710,417 84,683
Passive income 9,424 2,593 * 309
High withholding tax interest * 12,185 7,949 --
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation * 4,800 * 1,000 * 1,000
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 1,049,278 698,875 83,374
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types 132,002 39,625 * 29,296
Passive income 312 123 * 41
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation * 5,868 * 416 * 416
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 124,092 37,356 * 28,840
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types 49,936 11,294 1,627
Passive income 595 590 31
High withholding tax interest ** ** **
Financial services income * 22 * 22 1
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 49,163 10,589 1,594
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 36,292,166 11,107,356 1,315,979
Passive income 486,737 147,724 38,817
High withholding tax interest 23,837 22,267 192
Financial services income 336,271 83,017 26,716
Shipping income * 28,084 * 2,045 * 596
Dividends from each non-
controlled section 902
Corporation 818,308 47,216 44,970
Dividends from a IC-DISC or
former DISC (1) * 2 * 2 2
Miscellaneous separately
calculated limitation * 149 * 149 --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 34,565,228 10,780,284 1,204,673
Section 901(j) income * 289 -- --
Income re-sourced by treaty 33,260 24,651 * 14
WHOLESALE AND RETAIL TRADE
All income types 1,479,667 365,408 80,590
Passive income 44,802 12,143 2,179
High withholding tax interest 12,473 12,119 * 22
Financial services income * 23,958 9,546 * 599
Shipping income * 3,962 * 628 * 628
Dividends from each non-
controlled section 902
Corporation 27,908 4,413 4,337
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 1,362,311 322,418 72,825
Section 901(j) income ** ** **
Income re-sourced by treaty * 4,252 4,140 (4)
TRANSPORTATION AND
WAREHOUSING
All income types 278,747 76,879 12,453
Passive income 5,089 2,265 * 1,776
High withholding tax interest * 2,361 2,361 --
Financial services income ** ** **
Shipping income 143,165 36,222 * 1,005
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 124,737 33,733 9,509
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types 2,641,194 1,427,332 64,183
Passive income 118,690 9,123 2,421
High withholding tax interest ** ** **
Financial services income * 2 * 2 --
Shipping income * 8 -- --
Dividends from each non-
controlled section 902
Corporation * 202,623 * 11,299 * 4,675
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 2,319,815 1,406,852 57,086
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 4,613,960 3,063,596 247,845
Passive income 11,157 8,498 4,381
High withholding tax interest 65,644 65,303 * 64
Financial services income 4,407,060 2,912,323 231,910
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 35,006 * 2,500 * 2,500
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 95,076 74,972 8,990
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 5,949,320 2,996,281 366,765
Passive income 160,607 80,261 27,304
High withholding tax interest 234,390 232,868 * 7
Financial services income 3,270,683 1,925,818 212,247
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation 225,300 20,579 20,576
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 2,058,248 736,664 106,630
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Foreign taxes available for
credit
Paid or accrued
Taxes withheld at Other
source taxes
paid or
Rents, accrued
royalties, on--
Industrial sector and type of and
foreign income for which license Branch
separate credit was computed Interest fees income
(31) (32) (33)
ALL INDUSTRIES
All income types 758,147 2,973,513 8,894,314
Passive income 54,665 24,884 34,426
High withholding tax interest 343,764 -- --
Financial services income 144,984 23,269 2,580,495
Shipping income * 347 * 3,269 * 22,083
Dividends from each non-
controlled section 902
Corporation * 6,737 * 184 --
Dividends from an IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- * 13 --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 207,651 2,921,893 6,255,156
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- * 2,154
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types * 18 * 861 --
Passive income -- * 421 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income -- * 439 --
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types 15,254 26,751 206,285
Passive income * 553 * 252 * 45
High withholding tax interest * 7,949 -- --
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 6,752 26,499 206,239
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types * 2,410 * 725 * 1,784
Passive income * 69 * 11 --
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 1,327 * 714 * 1,068
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types * 148 * 3,156 * 236
Passive income * 34 * 510 --
High withholding tax interest ** ** **
Financial services income * 21 -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income (4) * 2,646 * 236
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 228,307 1,893,420 5,224,158
Passive income 42,161 10,108 31,882
High withholding tax interest 22,075 -- --
Financial services income 2,369 * 663 * 9,288
Shipping income * 22 * 244 * 104
Dividends from each non-
controlled section 902
Corporation * 43 * 177 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- * 13 --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 161,637 1,882,214 5,180,730
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- * 2,154
WHOLESALE AND RETAIL TRADE
All income types 26,722 108,355 119,548
Passive income 4,457 4,371 * 68
High withholding tax interest 12,097 -- --
Financial services income * 1,712 * 3,491 * 1,222
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation * 68 * 7 --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 8,388 100,487 118,257
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
TRANSPORTATION AND
WAREHOUSING
All income types 3,775 * 3,559 34,100
Passive income * 96 -- * 30
High withholding tax interest * 2,361 -- --
Financial services income ** ** **
Shipping income * 325 * 3,025 * 21,980
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 993 * 535 12,090
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types 17,923 703,617 468,808
Passive income 4,795 1,389 --
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation * 6,623 -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 6,448 702,229 468,808
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 135,916 22,261 1,147,680
Passive income 945 902 * 123
High withholding tax interest 65,239 -- --
Financial services income 65,891 * 13,523 1,138,776
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income 3,841 7,835 8,781
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types 327,675 210,808 1,691,716
Passive income 1,555 6,919 * 2,278
High withholding tax interest 232,861 -- --
Financial services income 74,990 * 5,592 1,430,492
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation * 3 -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 18,266 198,296 258,946
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign income and taxes
Foreign taxes available for credit
Paid or accrued
Other taxes paid or accrued on--
Specifically
allocable
Industrial sector and type of income
foreign income for which [section Service Other
separate credit was computed 863(b)] income income
(34) (35) (36)
ALL INDUSTRIES
All income types 40,031 301,574 4,628,194
Passive income * 729 * 1 71,780
High withholding tax interest -- -- --
Financial services income -- 41,901 1,669,321
Shipping income -- * 6,265 * 4,792
Dividends from each non-
controlled section 902
Corporation -- -- 2,027
Dividends from an IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- * 18 * 117
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 39,301 253,388 2,851,396
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- * 28,760
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types -- -- * 128
Passive income -- -- * 2
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income -- -- * 126
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MINING
All income types -- 5,551 371,893
Passive income -- -- * 1,433
High withholding tax interest -- -- --
Financial services income ** ** **
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income -- 5,551 370,460
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
UTILITIES
All income types -- * 1,204 * 4,206
Passive income -- -- * 3
High withholding tax interest ** ** **
Financial services income ** ** **
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income -- * 1,204 * 4,203
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
CONSTRUCTION
All income types -- 4,190 * 1,937
Passive income -- -- * 14
High withholding tax interest ** ** **
Financial services income -- -- --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income -- 4,190 * 1,923
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
MANUFACTURING
All income types 30,471 63,868 2,351,154
Passive income * 729 -- 24,027
High withholding tax interest -- -- --
Financial services income -- * 190 * 43,790
Shipping income -- -- * 1,079
Dividends from each non-
controlled section 902
Corporation -- -- * 2,027
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- * 18 * 117
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income 29,741 63,660 2,257,630
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- * 22,483
WHOLESALE AND RETAIL TRADE
All income types * 168 5,374 24,650
Passive income -- -- 1,068
High withholding tax interest -- -- --
Financial services income -- * 17 * 2,505
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation ** ** **
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 168 5,357 16,936
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- * 4,140
TRANSPORTATION AND
WAREHOUSING
All income types -- 14,452 8,540
Passive income -- -- * 362
High withholding tax interest -- -- --
Financial services income ** ** **
Shipping income -- * 6,265 * 3,622
Dividends from each non-
controlled section 902
Corporation ** ** **
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income -- 8,187 2,420
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
INFORMATION
All income types * 4,361 44,789 123,650
Passive income -- -- * 518
High withholding tax interest ** ** **
Financial services income -- * 2 --
Shipping income -- -- --
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 4,361 44,788 123,132
Section 901(j) income ** ** **
Income re-sourced by treaty ** ** **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types -- 47,078 1,462,816
Passive income -- * 1 2,146
High withholding tax interest -- -- --
Financial services income -- 41,692 1,420,530
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- -- --
Dividends from a IC-DISC or
former DISC (1) ** ** **
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) ** ** **
General limitation income -- 5,386 40,139
Section 901(j) income -- -- --
Income re-sourced by treaty -- -- --
SERVICES
All income types * 5,032 115,067 279,220
Passive income -- -- 42,205
High withholding tax interest -- -- --
Financial services income -- * 1 202,496
Shipping income ** ** **
Dividends from each non-
controlled section 902
Corporation -- -- (4)
Dividends from a IC-DISC or
former DISC (1) -- -- --
Miscellaneous separately
calculated limitation -- -- --
Distributions from a FSC or
former FSC (2) -- -- --
General limitation income * 5,032 115,066 34,428
Section 901(j) income ** ** **
Income re-sourced by treaty -- -- --
Foreign
income and
taxes
Foreign
taxes
available
for credit
Industrial sector and type of Taxes
foreign income for which deemed
separate credit was computed paid
(37)
ALL INDUSTRIES
All income types 32,714,496
Passive income 574,091
High withholding tax interest * 8,023
Financial services income 3,107,268
Shipping income 136,341
Dividends from each non-
controlled section 902
Corporation 1,233,551
Dividends from an IC-DISC or
former DISC (1) --
Miscellaneous separately
calculated limitation --
Distributions from a FSC or
former FSC (2) --
General limitation income 27,646,211
Section 901(j) income * 289
Income re-sourced by treaty 8,721
AGRICULTURE, FORESTRY,
FISHING, AND HUNTING
All income types * 6
Passive income --
High withholding tax interest **
Financial services income --
Shipping income --
Dividends from each non-
controlled section 902
Corporation **
Dividends from a IC-DISC or
former DISC (1) --
Miscellaneous separately
calculated limitation --
Distributions from a FSC or
former FSC (2) --
General limitation income * 6
Section 901(j) income --
Income re-sourced by treaty --
MINING
All income types 365,269
Passive income * 6,831
High withholding tax interest * 4,236
Financial services income **
Shipping income **
Dividends from each non-
controlled section 902
Corporation * 3,800
Dividends from a IC-DISC or
former DISC (1) --
Miscellaneous separately
calculated limitation --
Distributions from a FSC or
former FSC (2) **
General limitation income 350,403
Section 901(j) income **
Income re-sourced by treaty --
UTILITIES
All income types * 92,377
Passive income * 189
High withholding tax interest **
Financial services income **
Shipping income --
Dividends from each non-
controlled section 902
Corporation * 5,452
Dividends from a IC-DISC or
former DISC (1) --
Miscellaneous separately
calculated limitation --
Distributions from a FSC or
former FSC (2) --
General limitation income * 86,736
Section 901(j) income --
Income re-sourced by treaty --
CONSTRUCTION
All income types 38,643
Passive income * 6
High withholding tax interest **
Financial services income --
Shipping income --
Dividends from each non-
controlled section 902
Corporation **
Dividends from a IC-DISC or
former DISC (1) --
Miscellaneous separately
calculated limitation --
Distributions from a FSC or
former FSC (2) --
General limitation income * 38,574
Section 901(j) income --
Income re-sourced by treaty --
MANUFACTURING
All income types 25,184,810
Passive income 339,013
High withholding tax interest * 1,570
Financial services income 253,254
Shipping income * 26,039
Dividends from each non-
controlled section 902
Corporation 771,092
Dividends from a IC-DISC or
former DISC (1) --
Miscellaneous separately
calculated limitation --
Distributions from a FSC or
former FSC (2) --
General limitation income 23,784,944
Section 901(j) income * 289
Income re-sourced by treaty 8,609
WHOLESALE AND RETAIL TRADE
All income types 1,114,259
Passive income 32,658
High withholding tax interest * 354
Financial services income * 14,412
Shipping income * 3,335
Dividends from each non-
controlled section 902
Corporation 23,496
Dividends from a IC-DISC or
former DISC (1) --
Miscellaneous separately
calculated limitation **
Distributions from a FSC or
former FSC (2) --
General limitation income 1,039,893
Section 901(j) income **
Income re-sourced by treaty * 112
TRANSPORTATION AND
WAREHOUSING
All income types 201,868
Passive income * 2,825
High withholding tax interest --
Financial services income **
Shipping income * 106,943
Dividends from each non-
controlled section 902
Corporation **
Dividends from a IC-DISC or
former DISC (1) --
Miscellaneous separately
calculated limitation --
Distributions from a FSC or
former FSC (2) --
General limitation income 91,004
Section 901(j) income **
Income re-sourced by treaty **
INFORMATION
All income types 1,213,862
Passive income 109,566
High withholding tax interest **
Financial services income --
Shipping income * 8
Dividends from each non-
controlled section 902
Corporation * 191,324
Dividends from a IC-DISC or
former DISC (1) --
Miscellaneous separately
calculated limitation --
Distributions from a FSC or
former FSC (2) --
General limitation income 912,963
Section 901(j) income **
Income re-sourced by treaty **
FINANCE, INSURANCE, REAL
ESTATE, AND RENTAL AND
LEASING
All income types 1,550,364
Passive income 2,659
High withholding tax interest * 341
Financial services income 1,494,737
Shipping income **
Dividends from each non-
controlled section 902
Corporation 32,506
Dividends from a IC-DISC or
former DISC (1) **
Miscellaneous separately
calculated limitation --
Distributions from a FSC or
former FSC (2) **
General limitation income 20,104
Section 901(j) income --
Income re-sourced by treaty --
SERVICES
All income types 2,953,038
Passive income 80,346
High withholding tax interest * 1,522
Financial services income 1,344,865
Shipping income **
Dividends from each non-
controlled section 902
Corporation 204,721
Dividends from a IC-DISC or
former DISC (1) --
Miscellaneous separately
calculated limitation --
Distributions from a FSC or
former FSC (2) --
General limitation income 1,321,584
Section 901(j) income **
Income re-sourced by treaty --
* Data should be used with caution because of the small number of
sample returns on which they were based.
** Not shown to avoid disclosure of information about specific
taxpayers. However, the data are included in the appropriate totals.
(1) Interest-Charge Domestic International Sales Corporation (IC-DISC)
and Domestic International Sales Corporation (DISC).
(2) Foreign Sales Corporation (FSC).
(3) Included in gross income (less loss) shown in columns 2-8.
(4) Less than $500.
(5) Included in deductions shown in columns 12-20.
NOTE: Detail may not add to totals because of rounding.
COPYRIGHT 2004 U.S. Government Printing Office
COPYRIGHT 2005 Gale Group
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