Table 2.-- U.S. Corporations and Their Controlled Foreign Corporations: Number, Assets,
Receipts, Earnings, Taxes, Distributions, Subpart F Income, and Related Party Transactions,
by Selected Country of Incorporation of Controlled Foreign Corporation, Tax Year 2004
[All figures are estimates based on a sample--money amounts are in thousands of dollars]
Total assets
Number of Current
U.S. Number of earnings and
Selected country of incorporation of Controlled Foreign Corporation
corporation foreign Total receipts profits (less Income taxes
returns [1] corporations Beginning of year End of year deficit) before
income taxes
(1) (2) (3) (4) (5) (6) (7)
All geographic regions 10,939 74,676 7,613,683,688 9,217,097,520 3,795,850,571 362,199,144 69,252,227
Latin America, total 3,000 10,693 386,038,955 449,470,022 289,817,056 24,766,720 6,343,901
Mexico 2,249 4,618 199,333,766 243,119,233 153,372,290 12,269,344 3,290,568
Central America and Caribbean countries, total 395 1,135 21,443,511 22,983,242 16,172,951 1,918,429 313,226
Costa Rica 170 240 2,784,589 2,838,897 3,027,837 360,726 36,100
Dominican Republic 81 97 1,511,585 2,085,599 1,440,764 405,865 70,821
El Salvador 75 108 2,225,905 2,242,591 1,820,153 96,134 19,781
Guatemala 122 201 2,285,843 2,589,567 2,628,853 178,925 55,003
Honduras 77 160 1,073,077 1,260,753 1,937,940 91,025 12,468
Panama (including Canal Zone) 159 266 11,236,091 11,615,688 4,899,353 717,296 96,373
Other Central American and Caribbean countries 52 63 326,422 350,148 418,052 68,458 22,681
South America, total 1,411 4,939 165,261,678 183,367,547 120,271,814 10,578,947 2,740,107
Argentina 529 861 17,639,305 19,522,148 20,457,604 1,050,672 314,653
Bolivia 48 64 1,074,473 1,095,463 477,300 54,367 6,316
Brazil 971 1,677 84,392,775 94,877,634 58,858,281 4,369,304 1,459,802
Chile 394 712 28,344,498 30,496,318 11,789,089 1,152,041 138,031
Colombia 286 437 7,675,920 9,646,609 7,774,699 419,031 174,076
Ecuador 91 160 1,549,451 1,736,525 2,476,128 163,170 38,296
Peru 187 240 5,294,891 6,461,399 3,127,021 530,214 116,029
Uruguay 149 211 1,934,268 1,942,299 2,204,335 73,725 11,395
Venezuela 325 525 16,692,424 17,020,446 11,896,056 2,686,301 449,110
Other South American countries 39 53 663,674 568,704 1,211,301 80,121 32,399
Other Western Hemisphere, total 4,319 10,277 1,535,444,871 1,795,027,510 699,167,565 87,099,455 15,687,665
Bahamas 93 384 42,451,711 52,616,671 13,866,726 3,002,336 850,231
Barbados 121 154 10,070,902 9,984,235 3,429,763 499,420 61,220
Bermuda 450 974 403,544,887 467,439,769 155,961,340 29,060,865 3,205,672
British Virgin Islands 230 348 49,494,423 51,678,990 17,749,464 3,026,429 275,742
Canada 3,592 6,559 648,656,325 742,560,256 421,174,846 40,662,927 8,706,507
Cayman Islands 548 1,402 344,461,974 426,218,389 81,568,359 10,598,544 2,510,354
Jamaica 45 62 1,618,247 1,669,622 897,820 54,870 7,607
Netherland Antilles 120 161 31,973,407 40,243,483 2,917,620 225,776 45,352
Trinidad and Tobago 42 52 1,027,679 979,096 314,731 52,608 14,783
Other Western Hemisphere countries 79 181 2,145,315 1,636,999 1,286,896 -84,320 10,198
Europe, total 5,745 33,719 4,684,554,618 5,729,046,602 2,062,213,379 180,427,787 32,458,197
European Union, total 5,574 30,810 4,294,596,320 5,319,004,566 1,868,183,270 156,345,334 28,486,545
Austria 362 515 17,804,638 22,445,328 19,330,200 1,290,770 391,061
Belgium 711 1,281 85,105,269 95,580,427 53,634,950 2,502,831 688,667
Cyprus 56 76 894,371 1,480,541 1,388,524 222,928 21,841
Czech Republic 323 476 14,477,848 16,107,208 10,031,595 929,152 246,742
Denmark 414 681 18,948,834 27,675,432 15,208,077 1,053,031 255,864
Estonia 45 52 205,185 237,818 317,247 14,050 * 1,793
Finland 223 345 9,410,437 10,812,056 6,492,669 541,428 119,497
France (including Corsica, Guadeloupe, Martinique, and Reunion) 1,603 3,857 251,795,752 267,209,715 153,028,917 9,402,259 2,593,965
Germany 1,864 4,121 311,317,302 355,281,624 223,960,105 8,306,081 2,934,185
Greece 182 242 4,730,188 6,253,900 6,811,221 479,245 226,387
Hungary 284 419 14,500,721 17,198,057 11,758,735 1,419,586 141,087
Ireland 607 1,091 208,775,353 315,222,046 103,788,860 21,691,134 1,619,842
Italy 998 1,795 85,896,332 99,292,730 72,388,907 4,655,594 1,992,530
Latvia 36 42 84,979 163,079 202,748 19,003 2,858
Lithuania 31 33 362,069 499,484 411,748 7,622 8,203
Luxembourg 260 439 415,606,232 568,027,649 157,504,240 10,485,073 1,014,271
Malta 11 17 791,631 847,516 491,037 45,345 * 940
Netherlands 1,371 3,151 647,998,050 809,568,942 297,741,740 41,675,726 4,694,757
Poland 400 650 23,609,142 28,109,245 18,551,896 1,558,708 330,082
Portugal (including Azores) 238 399 19,107,469 21,930,775 14,110,759 1,774,372 334,186
Slovakia 119 164 2,823,783 3,338,778 2,641,785 220,304 30,146
Slovenia 36 40 367,675 593,762 924,802 85,310 17,083
Spain (including Canary Isles) 846 1,640 121,387,014 135,498,522 124,745,092 8,440,005 3,328,322
Sweden 592 1,055 65,788,559 72,202,182 43,963,634 1,973,261 265,576
United Kingdom and Northern Ireland (including Gibraltar) 3,721 8,227 1,972,807,487 2,443,427,749 528,753,781 37,552,518 7,226,661
Other European countries, total 1,098 2,909 389,958,298 410,042,036 194,030,109 24,082,454 3,971,651
Guernsey 32 59 981,373 4,234,617 402,259 306,772 10,588
Jersey 65 116 52,761,682 41,848,491 6,677,628 1,801,585 58,609
Norway 262 424 22,604,486 24,038,872 12,846,046 3,043,562 2,097,751
Romania 107 131 1,573,238 2,283,602 2,131,759 173,531 50,202
Russia 239 441 4,975,878 6,120,600 8,147,430 1,036,076 237,618
Switzerland 753 1,389 302,337,653 326,515,781 158,484,729 17,424,541 1,428,253
Ukraine 60 93 1,242,823 1,106,069 2,133,174 158,687 53,719
Other European countries 150 255 3,481,165 3,894,005 3,207,084 137,698 34,911
Africa, total 600 1,511 32,459,202 37,675,168 32,185,416 2,986,024 887,787
North Africa, total 127 229 2,853,308 3,091,486 3,315,831 167,044 51,320
Egypt 74 110 1,607,565 1,742,088 1,803,647 126,617 36,592
Morocco 55 63 878,202 951,622 1,021,743 15,418 13,193
Other North African countries 36 56 367,542 397,775 490,441 25,008 1,535
East Africa, total 190 275 5,968,471 7,711,251 3,341,112 399,097 105,194
Mauritius 156 187 4,781,150 6,390,758 1,930,671 345,573 83,651
Other East African countries 50 88 1,187,321 1,320,493 1,410,441 53,524 21,543
West and Central Africa, total 104 269 11,487,853 12,735,280 6,791,500 604,711 172,866
Liberia 31 97 6,904,612 7,479,409 3,014,292 584,088 * 85,088
Nigeria 50 76 3,254,729 4,008,119 1,656,448 18,554 60,673
Other West and Central African countries 45 96 1,328,512 1,247,752 2,120,760 2,069 27,104
Southern Africa, total 380 738 12,149,569 14,137,152 18,736,973 1,815,172 558,408
South Africa 369 623 11,354,152 13,274,856 17,521,365 1,757,602 529,330
Other Southern African countries 44 115 795,417 862,296 1,215,608 57,570 29,078
Asia, total 3,961 14,338 708,461,158 871,156,736 574,582,693 49,155,965 10,839,600
Central, Northern, and Southwestern Asia, total 206 304 7,082,915 9,714,871 17,251,629 1,377,356 303,842
Turkey 179 249 6,086,014 8,567,233 16,734,751 1,313,859 279,615
Other Central, Northern, and Southwestern Asian countries 40 55 996,902 1,147,638 516,878 63,497 24,226
Middle East, total 901 1,200 21,020,267 23,566,604 13,573,162 978,075 187,160
Israel 795 993 18,890,558 20,784,509 10,899,661 676,371 177,893
United Arab Emirates 75 86 609,894 913,632 1,324,706 194,039 * 1,590
Other Middle East countries 79 121 1,519,815 1,868,462 1,348,795 107,665 7,677
Southern and Southeastern Asia, total 1,806 5,190 149,172,438 175,925,073 171,241,854 13,807,403 2,275,610
India 872 1,226 14,134,939 17,319,866 16,996,271 1,711,855 430,136
Indonesia 196 294 10,239,618 10,857,064 7,237,821 1,752,661 487,970
Malaysia 480 791 24,043,518 28,267,132 20,876,512 1,728,052 251,829
Pakistan 40 50 607,315 639,260 696,233 101,156 25,333
Philippines 278 478 13,823,574 14,280,946 11,256,018 1,371,488 211,354
Singapore 1,007 1,555 69,612,527 85,185,931 90,352,458 5,275,084 572,648
Thailand 398 663 16,117,776 18,710,822 22,942,053 1,838,068 281,564
Vietnam 43 51 308,921 354,937 430,472 -2,144 5,787
Other Southern and Southeastern Asian countries 53 82 284,250 309,115 454,017 31,182 8,990
Eastern Asia, total 2,580 7,645 531,185,538 661,950,188 372,516,049 32,993,131 8,072,988
China 1,161 2,264 28,663,251 38,208,863 48,118,616 4,334,383 539,739
Hong Kong 1,054 1,800 81,222,475 86,690,433 52,176,026 6,247,144 977,378
Japan (including Okinawa and Ryukyu Islands) 1,276 2,265 340,626,466 391,520,947 199,289,733 15,104,588 4,975,602
South Korea 560 757 44,175,322 100,196,395 44,396,044 4,413,650 1,111,827
Taiwan 396 539 36,076,030 44,649,995 27,409,364 2,817,860 467,808
Other Eastern Asian countries 18 19 421,994 683,555 1,126,266 75,505 634
Oceania, total 1,433 3,613 237,315,103 305,672,278 118,773,853 14,549,087 2,754,386
Australia 1,325 2,807 195,769,614 260,959,465 102,982,038 12,341,006 2,439,551
New Zealand 420 696 38,750,111 41,788,662 14,586,170 1,603,082 302,271
Marshall Islands 4 52 2,216,743 2,241,381 893,462 547,815 * 853
Other countries of Oceania 35 59 578,635 682,769 312,183 57,183 11,711
Puerto Rico and U.S. Possessions, total 327 520 29,386,420 29,031,348 19,060,268 3,212,987 280,485
Puerto Rico 273 395 26,247,589 25,918,909 17,189,828 2,864,682 264,770
U.S. Possessions, total 74 125 3,138,831 3,112,440 1,870,440 348,305 15,715
Virgin Islands, U.S. 42 66 2,421,569 2,401,433 935,662 352,235 5,495
Other U.S. Possessions 38 59 717,262 711,006 934,778 -3,930 10,219
Other country or unknown 3 4 * 23,362 * 17,857 * 50,343 * 1,119 * 206
OPEC countries, total (countries included above) 491 1,054 31,601,356 33,702,308 23,172,918 4,738,595 1,007,070
* Data should be used with caution because of the small number of returns on which they are based.
[1] Number of returns is not additive because some U.S. corporations had Controlled Foreign Corporations in more than one country.
NOTE: Detail may not add to totals because of rounding.
Source: IRS, Statistics of Income Division, April 2008.
Controlled Foreign Corporations
Foreign corporations with current earnings and
Distributions out of earnings and profits Receipts by foreign corporations from
profits (+) before income taxes
Current Dividends
earnings and Not paid to Total
Current Current Previously
profits (less previously controlling Subpart F U.S.
earnings and earnings and taxed All related
deficit) after Income taxes Total taxed U.S. income All sources corporation
profits before profits after earnings and parties, total
income taxes earnings corporation filing return
income taxes income taxes profits
and profits
(8) (9) (10) (11) (12) (13) (14) (15) (16) (17) (18) (19)
292,946,918 432,572,981 67,997,857 364,575,123 135,230,421 91,424,129 43,806,293 46,638,623 47,794,506 3,795,850,571 1,030,284,624 178,950,203
18,422,820 30,626,745 6,074,265 24,552,481 8,405,479 7,428,261 977,218 3,146,785 1,198,538 289,817,056 75,211,112 13,791,258
8,978,776 14,381,348 3,209,063 11,172,285 2,781,934 2,511,305 270,629 755,905 375,839 153,372,290 48,132,310 9,234,979
1,605,203 2,114,260 306,208 1,808,052 1,195,493 826,945 368,548 541,427 310,041 16,172,951 5,049,759 1,098,300
324,626 403,926 34,749 369,177 270,604 264,588 6,016 250,781 34,431 3,027,837 1,344,171 703,625
335,044 412,255 70,179 342,076 * 7,982 * 7,941 * 40 * 7,893 6,903 1,440,764 108,899 * 6,594
76,353 116,633 19,320 97,314 106,093 99,004 * 7,089 64,664 8,383 1,820,153 446,027 40,858
123,922 216,998 55,617 161,381 44,991 44,536 * 456 * 13,101 * 2,182 2,628,853 543,720 46,706
78,557 104,234 10,268 93,966 130,370 127,684 * 2,686 * 112,438 * 5,123 1,937,940 935,441 262,420
620,923 787,089 93,489 693,600 607,198 256,459 350,740 * 76,169 252,327 4,899,353 1,591,627 19,930
45,777 73,125 22,586 50,538 * 28,255 * 26,732 * 1,522 * 16,380 * 692 418,052 79,874 * 18,168
7,838,840 14,131,137 2,558,994 11,572,143 4,428,052 4,090,010 338,041 1,849,453 512,658 120,271,814 22,029,043 3,457,978
736,019 1,708,272 299,579 1,408,693 368,731 332,057 36,674 116,165 51,184 20,457,604 5,514,841 775,797
48,051 67,625 6,220 61,405 * 18,715 * 16,741 * 1,975 * 702 * 12,261 477,300 149,985 * 167
2,909,502 6,358,952 1,328,099 5,030,853 1,954,797 1,822,095 132,703 865,814 218,413 58,858,281 8,722,499 1,042,084
1,014,010 1,536,758 127,335 1,409,424 325,424 302,850 22,574 187,270 67,150 11,789,089 2,096,972 428,815
244,956 607,796 164,746 443,050 103,527 92,442 11,086 66,773 15,397 7,774,699 1,107,304 167,464
124,874 185,032 37,730 147,302 52,738 52,689 * 48 24,382 * 278 2,476,128 608,383 217,803
414,185 616,555 112,277 504,278 39,489 39,172 * 316 26,535 32,898 3,127,021 784,458 15,704
62,331 108,356 11,073 97,283 79,187 18,160 * 61,027 15,516 49,441 2,204,335 583,699 14,589
2,237,191 2,825,365 444,830 2,380,535 1,467,625 1,395,987 71,638 532,856 59,790 11,896,056 1,797,932 795,555
47,722 116,426 27,105 89,321 * 17,818 * 17,818 0 * 13,440 * 5,846 1,211,301 662,971 0
71,411,789 99,989,054 15,825,461 84,163,593 37,747,897 25,698,664 12,049,233 17,465,319 13,351,278 699,167,565 206,678,969 82,296,435
2,152,105 4,052,899 841,934 3,210,964 490,230 223,589 266,640 198,316 640,597 13,866,726 2,183,265 * 761,899
438,200 602,984 62,136 540,847 343,756 115,181 228,575 * 68,365 202,783 3,429,763 1,226,355 217,148
25,855,192 30,886,332 3,176,103 27,710,229 8,504,065 2,389,949 6,114,116 2,037,671 5,961,550 155,961,340 63,816,487 20,577,876
2,750,687 3,178,987 255,879 2,923,108 771,656 * 87,695 683,961 * 85,142 277,128 17,749,464 7,819,198 4,187,265
31,956,420 46,224,825 8,995,772 37,229,053 23,233,939 20,173,519 3,060,420 13,459,200 4,066,343 421,174,846 110,435,243 49,487,612
8,088,190 14,345,118 2,421,210 11,923,909 4,195,904 2,640,809 1,555,095 1,575,608 2,077,842 81,568,359 20,523,344 6,906,323
47,263 85,932 7,607 78,325 * 2,509 * 2,172 * 337 * 2,042 * 611 897,820 32,988 * 953
180,424 303,200 40,547 262,652 130,298 15,123 * 115,174 * 11,602 97,685 2,917,620 305,745 12,564
37,825 68,116 14,657 53,459 * 32,545 * 31,755 * 790 * 17,780 * 1,767 314,731 34,465 * 1,042
-94,517 240,663 9,615 231,047 42,995 * 18,871 * 24,124 * 9,592 24,973 1,286,896 301,879 143,754
147,969,591 221,012,333 31,548,618 189,463,716 66,473,533 41,197,097 25,276,436 18,844,540 26,506,188 2,062,213,379 577,363,080 51,862,639
127,858,788 194,478,228 27,613,398 166,864,830 58,594,038 39,269,485 19,324,552 17,795,692 22,789,759 1,868,183,270 512,839,006 44,257,525
899,709 1,562,637 384,204 1,178,433 218,115 205,998 12,117 110,204 67,855 19,330,200 4,500,432 85,350
1,814,164 3,560,441 731,072 2,829,370 1,044,742 681,235 363,507 461,198 356,701 53,634,950 20,077,197 575,590
201,087 234,249 22,117 212,132 199,351 115,829 * 83,522 * 22,051 65,179 1,388,524 129,768 * 14,048
682,410 1,035,511 241,166 794,346 321,261 177,790 * 143,471 91,692 152,375 10,031,595 2,153,485 159,121
797,166 1,409,595 250,066 1,159,529 237,346 151,696 85,650 70,676 398,306 15,208,077 3,062,447 209,191
12,257 16,971 * 1,718 15,254 * 5,846 * 5,846 0 * 111 0 317,247 115,454 * 6,560
421,931 639,563 118,095 521,468 127,799 97,624 30,175 39,829 47,839 6,492,669 1,138,072 60,269
6,808,294 14,059,756 2,463,041 11,596,715 4,348,845 3,529,684 819,161 1,139,646 842,512 153,028,917 44,451,688 3,370,170
5,371,896 13,925,568 2,689,185 11,236,382 3,832,979 3,005,476 827,503 886,322 1,016,965 223,960,105 70,117,716 4,985,316
252,858 546,774 224,918 321,856 207,339 146,303 * 61,036 51,633 71,534 6,811,221 545,073 17,382
1,278,499 1,569,803 135,636 1,434,167 628,438 150,494 477,944 28,896 333,100 11,758,735 3,645,476 177,769
20,071,292 24,780,059 1,600,975 23,179,084 8,775,730 6,612,906 2,162,824 5,123,253 3,464,728 103,788,860 34,574,821 5,798,356
2,663,064 5,877,222 1,871,272 4,005,950 1,632,413 1,292,970 339,444 412,393 612,490 72,388,907 11,283,613 1,043,896
16,145 20,136 2,850 17,286 * 4,232 * 3,121 * 1,111 * 449 * 2,299 202,748 20,570 * 22
-580 47,317 8,183 39,134 * 847 * 847 0 0 * 3,663 411,748 170,089 * 639
9,470,802 11,302,154 979,228 10,322,927 3,516,688 931,904 2,584,784 791,018 3,138,324 157,504,240 33,585,792 1,157,099
44,405 46,970 * 920 46,050 * 19,643 * 4,195 * 15,448 * 1,257 * 1,563 491,037 84,494 * 836
36,980,968 46,513,837 4,614,303 41,899,534 10,958,126 5,773,073 5,185,052 2,525,737 5,924,095 297,741,740 114,387,233 6,846,748
1,228,626 1,843,817 302,263 1,541,553 795,802 744,248 51,553 394,049 88,418 18,551,896 4,414,450 236,421
1,440,185 1,896,057 338,251 1,557,806 439,115 267,023 172,091 45,350 683,216 14,110,759 3,046,922 31,164
190,157 244,635 28,358 216,278 30,426 30,426 *1 20,616 * 12,313 2,641,785 773,665 * 1,679
68,228 87,314 16,993 70,321 * 94,344 * 90,312 * 4,032 * 10,622 * 4,623 924,802 349,159 * 7,327
5,111,683 9,548,466 3,303,285 6,245,181 2,857,068 1,966,083 890,985 1,026,537 790,161 124,745,092 21,523,915 997,133
1,707,685 3,191,588 254,249 2,937,340 451,665 321,307 130,358 133,088 190,846 43,963,634 19,869,639 4,789,314
30,325,858 50,517,786 7,031,050 43,486,736 17,845,878 12,963,096 4,882,782 4,409,066 4,520,656 528,753,781 118,817,834 13,686,126
20,110,802 26,534,105 3,935,219 22,598,886 7,879,495 1,927,611 5,951,884 1,048,848 3,716,429 194,030,109 64,524,074 7,605,115
296,185 323,648 10,587 313,061 * 39,408 * 2,419 * 36,989 * 2,364 59,699 402,259 72,424 0
1,742,976 2,734,901 53,957 2,680,944 194,002 * 14,700 * 179,302 * 7,771 336,080 6,677,628 779,584 * 43,327
945,811 3,339,339 2,090,470 1,248,869 681,304 630,141 51,163 546,936 32,603 12,846,046 4,109,011 141,587
123,329 194,778 49,201 145,576 41,485 35,029 * 6,455 22,167 * 4,605 2,131,759 537,188 * 102,312
798,458 1,139,674 235,689 903,985 284,510 267,153 * 17,357 52,223 * 10,554 8,147,430 1,693,161 66,657
15,996,289 18,342,079 1,407,976 16,934,103 6,558,563 915,849 5,642,715 384,310 3,187,457 158,484,729 56,391,833 7,021,445
104,968 174,408 53,191 121,217 * 18,132 * 17,222 * 910 * 16,520 * 353 2,133,174 478,813 * 137,323
102,787 285,280 34,148 251,132 62,091 45,097 * 16,993 16,556 85,078 3,207,084 462,062 92,463
2,098,237 3,866,123 871,777 2,994,346 1,407,019 832,262 574,757 464,781 295,445 32,185,416 5,125,995 192,231
115,724 250,366 52,559 197,807 64,047 59,530 * 4,517 8,989 3,356 3,315,831 663,327 * 1,412
90,026 160,240 36,437 123,803 30,932 30,881 * 51 * 7,699 * 2,884 1,803,647 257,204 * 928
2,225 53,416 13,718 39,698 30,476 26,050 * 4,426 * 374 * 28 1,021,743 308,162 * 483
23,474 36,710 2,404 34,306 * 2,639 * 2,600 * 39 * 916 * 444 490,441 97,961 0
293,903 481,283 102,846 378,437 57,429 43,087 14,343 36,336 36,089 3,341,112 715,053 21,016
261,922 399,031 82,296 316,736 32,829 * 19,081 13,748 * 18,113 35,344 1,930,671 531,501 * 20,825
31,981 82,251 20,550 61,701 24,601 24,006 * 595 * 18,223 * 745 1,410,441 183,552 * 191
431,845 1,024,674 168,916 855,758 780,608 266,135 514,473 234,029 198,875 6,791,500 1,536,025 108,447
499,000 721,516 * 84,678 636,838 564,342 * 139,778 424,564 * 139,778 192,712 3,014,292 1,091,884 * 108,384
-42,119 216,609 58,763 157,846 96,585 96,585 0 86,477 * 3,180 1,656,448 60,919 *3
-25,036 86,550 25,475 61,075 119,681 29,772 * 89,909 * 7,774 * 2,984 2,120,760 383,222 * 61
1,256,765 2,109,801 547,457 1,562,344 504,935 463,510 41,424 185,428 57,125 18,736,973 2,211,589 61,356
1,228,272 2,021,424 524,721 1,496,703 481,803 441,673 40,130 173,203 53,877 17,521,365 1,852,984 60,993
28,492 88,377 22,736 65,641 23,131 21,837 * 1,294 * 12,224 3,249 1,215,608 358,605 * 363
38,316,365 55,934,843 10,641,408 45,293,434 15,825,246 12,421,041 3,404,204 5,088,491 5,054,909 574,582,693 145,028,489 29,445,380
1,073,515 1,509,469 301,945 1,207,524 339,201 268,804 * 70,398 119,982 67,819 17,251,629 5,620,463 8,170
1,034,244 1,415,563 276,848 1,138,715 323,633 253,235 * 70,398 105,490 67,791 16,734,751 5,600,316 5,314
39,271 93,906 25,097 68,809 * 15,569 * 15,569 0 * 14,492 * 28 516,878 20,147 * 2,856
790,915 1,575,619 174,686 1,400,934 199,914 186,443 13,471 91,780 145,615 13,573,162 5,251,478 3,005,686
498,478 1,218,951 165,824 1,053,127 105,940 103,873 * 2,067 41,432 106,279 10,899,661 4,646,575 2,959,996
192,450 212,899 * 1,573 211,326 36,123 * 27,949 * 8,174 * 16,732 32,127 1,324,706 392,145 44,909
99,988 143,769 7,288 136,481 57,852 54,622 * 3,230 33,617 7,209 1,348,795 212,758 781
11,531,793 15,269,466 2,236,245 13,033,221 4,393,894 3,625,570 768,324 1,543,007 991,956 171,241,854 54,795,367 12,312,733
1,281,719 2,134,493 415,843 1,718,650 302,603 289,859 12,744 129,969 41,287 16,996,271 5,586,476 1,714,881
1,264,691 1,883,208 485,179 1,398,029 646,695 636,348 * 10,347 84,476 6,118 7,237,821 2,618,258 150,382
1,476,223 1,843,494 250,101 1,593,394 539,639 434,994 104,646 299,381 120,450 20,876,512 11,581,231 4,023,098
75,824 106,038 22,924 83,114 28,980 28,926 * 55 * 8,602 * 605 696,233 25,795 * 598
1,160,135 1,582,462 205,872 1,376,589 811,651 772,212 39,440 203,068 60,788 11,256,018 5,208,097 2,155,732
4,702,436 5,698,601 560,961 5,137,640 1,579,545 1,034,941 544,604 649,335 659,632 90,352,458 22,866,394 4,115,192
1,556,504 1,947,203 281,104 1,666,098 441,712 386,351 55,361 163,300 102,703 22,942,053 6,804,046 134,192
-7,931 31,295 5,841 25,454 * 4,838 * 4,796 * 42 * 50 0 430,472 25,387 * 7,405
22,192 42,672 8,420 34,253 * 38,230 * 37,145 * 1,086 * 4,826 * 373 454,017 79,682 * 11,251
24,920,142 37,580,289 7,928,533 29,651,756 10,892,236 8,340,224 2,552,012 3,333,722 3,849,519 372,516,049 79,361,181 14,118,791
3,794,644 5,235,719 525,269 4,710,450 1,306,714 1,240,924 65,790 578,033 136,223 48,118,616 17,377,196 4,742,300
5,269,766 6,738,648 989,822 5,748,827 2,693,780 1,349,933 1,343,847 628,374 1,203,973 52,176,026 12,865,167 2,422,512
10,128,986 17,628,786 4,877,307 12,751,478 5,034,687 4,221,352 813,334 1,288,008 2,186,605 199,289,733 40,086,166 3,999,296
3,301,823 4,945,594 1,077,170 3,868,424 1,123,974 819,749 304,225 529,885 271,969 44,396,044 4,256,175 993,586
2,350,052 2,955,503 458,330 2,497,173 733,081 708,266 24,815 309,421 48,151 27,409,364 4,110,160 1,919,362
74,870 76,039 * 634 75,404 0 0 0 0 * 2,599 1,126,266 666,317 * 41,735
11,794,700 17,681,186 2,747,822 14,933,365 4,763,480 3,426,669 1,336,811 1,349,177 1,205,061 118,773,853 15,931,179 1,153,474
9,901,456 15,310,790 2,438,028 12,872,761 3,837,066 3,091,935 745,131 1,195,208 531,878 102,982,038 14,475,708 1,019,550
1,300,811 1,761,544 297,127 1,464,417 731,353 329,631 401,723 151,278 181,471 14,586,170 1,311,042 121,683
546,962 547,816 * 853 546,962 * 182,587 0 * 182,587 0 483,406 893,462 19,680 0
45,472 61,037 11,813 49,224 * 12,474 * 5,103 * 7,371 * 2,692 * 8,307 312,183 124,749 * 12,241
2,932,502 3,459,892 288,493 3,171,399 607,768 420,135 187,633 279,529 183,087 19,060,268 4,945,801 208,786
2,599,912 2,996,452 264,567 2,731,885 592,756 406,952 185,804 266,746 159,212 17,189,828 4,830,928 121,932
332,590 463,440 23,926 439,514 15,012 13,183 * 1,829 12,782 23,875 1,870,440 114,873 * 86,854
346,740 403,808 17,235 386,573 * 6,347 * 5,863 * 484 * 5,863 * 17,811 935,662 23,027 * 3,155
-14,150 59,632 6,690 52,942 8,665 * 7,320 * 1,345 * 6,919 * 6,065 934,778 91,846 * 83,699
* 913 * 2,804 * 14 * 2,789 0 0 0 0 0 * 50,343 0 0
3,731,524 5,246,705 999,286 4,247,419 2,296,100 2,205,941 90,160 751,248 103,284 23,172,918 5,028,182 991,350
Receipts by foreign corporations from Payments by foreign corporations to
Domestic Any foreign Domestic Any foreign
corporations corporations All other U.S. corporations corporations All other
controlled by controlled by Unrelated All related controlled by controlled by related Unrelated
related All recipients corporation
U.S. U.S. parties parties, total U.S. U.S. parties
parties filing return parties
corporation corporation corporation corporation
filing return filing return filing return filing return
(20) (21) (22) (23) (24) (25) (26) (27) (28) (29) (30)
182,688,301 668,398,192 247,928 2,787,272,960 3,528,629,281 1,075,521,968 234,870,915 224,166,893 615,661,945 822,216 2,482,722,738
19,817,605 41,592,288 9,962 215,349,710 270,407,700 65,041,131 15,160,062 18,418,194 31,396,143 66,731 205,963,029
15,217,269 23,677,095 2,967 105,688,271 141,811,822 38,544,627 9,317,264 12,129,978 17,039,841 57,544 103,548,445
1,358,823 2,592,636 0 11,137,537 15,282,787 5,162,648 1,124,499 1,726,378 2,311,771 0 10,203,547
217,379 423,167 0 1,689,165 2,955,755 945,225 318,664 328,248 298,313 0 2,012,412
92,707 9,599 0 1,332,125 1,046,075 146,191 65,123 51,680 29,389 0 900,405
53,839 351,330 0 1,374,126 1,786,639 743,033 49,091 332,116 361,826 0 1,046,347
52,340 444,674 0 2,091,156 2,443,378 683,151 101,449 238,329 343,374 0 1,762,413
246,129 426,892 0 1,002,854 1,954,411 769,841 188,356 375,738 205,748 0 1,218,913
648,380 923,317 0 3,309,932 4,713,752 1,805,382 380,656 375,085 1,049,641 0 2,950,032
* 48,050 13,656 0 338,178 382,777 69,825 21,162 25,182 23,481 0 313,024
3,241,512 15,322,557 * 6,995 98,523,902 113,313,091 21,333,856 4,718,299 4,561,838 12,044,531 9,187 92,211,037
490,398 4,248,646 0 14,949,927 19,479,859 3,637,998 654,971 606,130 2,375,322 * 1,575 15,890,970
4,387 145,430 0 328,600 451,778 49,969 * 2,314 6,616 41,018 * 20 401,810
1,618,570 6,058,571 * 3,274 50,209,282 56,589,172 8,751,578 2,311,860 2,154,116 4,284,936 * 665 47,857,978
539,048 1,129,110 0 9,747,076 10,497,079 2,289,384 382,942 580,094 1,325,776 * 572 8,338,512
98,457 841,383 0 6,672,050 7,322,342 1,263,062 250,341 249,609 762,119 * 993 6,060,911
25,182 365,398 0 1,867,950 2,353,782 551,457 54,922 113,940 382,595 0 1,802,811
229,573 539,180 0 2,445,058 2,644,319 432,059 65,922 123,832 240,970 * 1,335 2,225,179
46,003 523,107 0 1,621,475 2,186,487 1,029,481 97,622 122,851 808,998 * 10 1,160,288
189,263 809,394 * 3,721 10,133,958 10,629,900 3,143,525 878,642 600,079 1,660,816 * 3,988 7,499,552
* 633 662,338 0 548,527 1,158,371 185,342 * 18,763 4,570 161,981 * 28 973,029
61,090,594 63,232,494 59,446 494,929,786 651,033,424 188,194,599 67,966,341 59,129,414 61,030,647 68,197 466,404,850
546,301 875,065 0 11,685,369 11,051,239 4,778,810 208,934 2,157,290 2,412,585 0 6,276,895
561,921 447,287 0 2,203,800 3,184,948 1,064,057 244,816 239,970 579,271 0 2,131,013
21,849,641 21,388,414 * 556 93,272,144 136,596,478 45,065,848 12,559,971 14,172,180 18,333,413 * 285 92,961,034
746,898 2,885,341 * -305 9,938,998 15,078,607 6,377,997 4,030,138 528,022 1,819,838 0 8,726,352
34,853,496 26,034,939 59,196 311,869,294 407,512,520 102,781,380 36,559,882 36,768,502 29,385,230 67,766 305,660,346
2,405,100 11,211,921 0 61,204,509 74,047,844 27,159,300 14,286,329 4,895,337 7,977,567 * 67 48,044,933
* 22,161 * 9,874 0 864,832 843,826 54,796 * 21,564 13,543 * 19,688 0 789,228
26,155 267,027 0 2,615,392 1,112,604 553,666 32,798 133,011 387,856 0 568,435
* 6,297 27,125 0 280,267 308,259 73,974 * 10,647 41,658 21,669 0 234,285
72,625 85,500 0 995,182 1,297,099 284,772 11,262 179,901 93,528 * 80 1,012,327
70,133,623 455,250,608 116,209 1,502,164,240 1,907,338,693 586,247,068 90,464,620 94,395,240 401,100,620 286,588 1,339,727,663
63,757,850 404,714,439 109,192 1,369,808,809 1,729,747,870 517,449,971 74,590,261 82,926,560 359,655,400 277,751 1,226,734,245
2,048,599 2,366,483 0 14,854,001 18,051,285 4,446,642 138,927 1,228,910 3,078,805 0 13,621,149
1,415,692 18,085,087 * 828 34,073,215 51,638,670 16,214,255 1,355,484 2,771,581 12,084,407 * 2,784 35,807,155
* 2,387 113,332 0 1,258,981 1,297,959 384,507 92,586 95,311 196,610 0 919,605
192,999 1,801,365 0 7,894,378 9,422,563 2,452,616 130,557 288,253 2,033,806 0 6,998,392
325,875 2,527,381 0 12,197,625 13,888,661 3,334,471 295,722 537,921 2,500,591 * 236 10,598,695
* 35,764 73,129 0 201,801 307,816 60,601 * 3,792 * 1,281 55,528 0 247,216
132,614 945,189 0 5,358,891 6,035,469 1,860,040 103,465 194,865 1,561,710 0 4,184,384
3,991,846 37,085,624 * 4,047 109,272,764 147,628,793 38,963,570 3,667,445 4,935,315 30,351,431 * 9,379 108,996,238
4,265,138 60,867,108 * 154 157,160,843 219,294,714 52,565,955 5,812,405 7,007,324 39,743,089 * 3,136 167,074,630
30,020 497,671 0 6,266,713 6,532,310 1,777,282 62,835 131,466 1,582,981 0 4,761,153
847,297 2,620,410 0 8,127,570 10,847,573 3,184,851 139,641 376,840 2,668,370 0 7,685,780
6,352,173 22,424,292 0 70,557,593 90,956,731 47,249,004 24,373,117 4,692,869 18,183,018 0 53,754,012
886,805 9,352,883 * 29 61,221,640 69,286,514 21,588,343 1,033,797 2,531,557 18,019,205 * 3,784 47,722,396
*6 20,542 0 182,191 190,333 66,207 * 7,144 * 3,875 55,188 0 124,127
* 16,670 152,780 0 241,715 369,157 88,780 * 250 * 2,455 86,075 0 283,753
2,039,648 30,319,644 * 69,401 124,102,150 142,336,281 40,696,782 1,972,984 8,775,155 29,903,695 * 44,947 102,618,808
* 364 * 83,249 * 46 406,713 465,805 61,842 * 15,462 * 5,157 35,793 * 5,431 404,907
16,494,212 91,029,652 * 16,621 185,483,223 257,789,511 93,293,909 16,462,607 16,074,250 60,631,292 * 125,760 165,155,813
140,359 4,037,670 0 14,175,413 17,694,798 4,664,416 412,692 721,958 3,529,766 0 13,099,114
393,804 2,621,954 0 11,090,598 11,499,743 3,613,690 82,862 719,590 2,810,462 * 776 7,968,565
53,569 718,417 0 1,869,285 2,507,460 454,876 51,551 55,237 348,087 0 2,052,841
2,898 338,934 0 575,643 935,458 317,629 * 40,392 * 33,094 244,143 0 617,829
1,279,581 19,240,470 * 6,732 103,367,570 118,328,977 32,753,492 2,181,300 2,825,740 27,732,159 * 14,294 85,628,288
421,062 14,656,004 * 3,260 24,174,602 42,562,757 14,784,415 1,157,850 936,918 12,683,680 * 5,967 27,974,852
22,388,468 82,735,166 * 8,074 415,693,693 489,878,532 132,571,796 14,995,395 27,979,636 89,535,509 61,256 358,434,542
6,375,773 50,536,169 * 7,017 132,355,431 177,590,823 68,797,097 15,874,359 11,468,681 41,445,220 8,837 112,993,418
* 3,876 68,549 0 332,680 292,524 84,673 * 2,945 * 31,063 50,664 0 210,423
491,929 240,259 * 4,069 5,925,011 4,942,259 756,413 * 64,844 234,174 457,395 0 4,189,710
62,231 3,905,193 0 8,739,425 10,433,587 2,669,853 771,800 251,250 1,646,803 0 7,780,724
24,077 410,799 0 1,603,335 1,998,879 490,069 30,057 16,808 443,204 0 1,509,413
83,936 1,541,318 * 1,250 6,458,455 7,599,313 3,325,939 122,823 181,160 3,020,036 * 1,921 4,341,023
5,674,945 43,693,744 * 1,698 104,894,346 147,152,394 60,543,000 14,823,110 10,676,900 35,036,363 * 6,627 90,703,672
* 8,881 332,609 0 1,656,028 1,997,904 450,722 * 29,397 * 23,973 397,073 * 279 1,547,406
25,900 343,699 0 2,746,150 3,173,964 476,427 29,382 53,353 393,682 * 10 2,711,049
1,663,591 3,250,700 * 19,473 27,133,427 30,787,269 9,376,361 1,896,529 2,330,920 5,038,043 * 110,868 22,364,287
83,047 578,869 0 2,654,839 3,239,451 588,412 56,263 39,422 492,670 * 58 2,655,163
79,060 177,215 0 1,547,501 1,723,273 332,300 18,870 23,456 289,975 0 1,393,855
* 313 307,366 0 713,580 1,038,262 206,365 37,374 * 5,615 163,318 * 58 832,553
* 3,674 94,287 0 393,757 477,915 49,747 * 19 * 10,351 39,377 0 428,755
356,472 318,092 * 19,473 2,643,969 3,062,194 1,447,922 674,799 227,464 438,205 * 107,454 2,535,331
292,293 198,910 * 19,473 1,411,469 1,660,251 1,178,894 659,451 35,316 376,840 * 107,288 1,402,393
* 64,179 119,182 0 1,232,500 1,401,943 269,028 15,348 192,148 61,365 * 167 1,132,938
811,953 615,625 0 5,256,098 6,951,663 2,098,529 412,618 703,733 982,178 0 4,856,905
741,176 242,324 0 1,922,550 2,947,632 1,308,291 248,987 231,525 827,779 0 1,639,540
44,666 16,251 0 1,595,979 1,749,618 396,489 * 73,676 239,697 83,116 0 1,355,690
* 26,110 357,051 0 1,737,570 2,254,413 393,748 * 89,956 232,511 71,282 0 1,861,675
412,120 1,738,114 0 16,578,522 17,533,961 5,241,497 752,849 1,360,302 3,124,990 * 3,357 12,316,888
410,021 1,381,970 0 15,719,788 16,359,791 5,085,080 748,525 1,349,525 2,983,674 * 3,357 11,296,215
* 2,098 356,144 0 858,734 1,174,171 156,417 * 4,324 10,777 141,316 0 1,020,673
24,398,879 91,141,795 42,435 430,183,746 542,158,215 198,291,065 54,920,034 42,435,467 100,655,351 280,213 349,439,089
63,786 5,548,507 0 11,631,586 16,302,147 6,886,364 241,371 172,516 6,472,477 0 9,449,060
63,435 5,531,568 0 11,134,854 15,857,430 6,830,851 236,081 145,448 6,449,323 0 9,059,856
* 351 * 16,939 0 496,732 444,717 55,513 * 5,290 * 27,069 23,154 0 389,204
602,564 1,641,869 * 1,359 8,375,643 12,571,193 2,456,920 831,088 249,320 1,374,336 2,176 10,381,804
507,076 1,179,503 0 6,298,194 10,095,065 1,711,791 651,934 165,771 893,979 * 107 8,646,388
* 58,594 288,641 0 941,413 1,172,984 498,021 125,016 34,857 336,493 * 1,654 676,352
36,893 173,726 * 1,359 1,136,036 1,303,143 247,108 54,138 48,691 143,865 * 415 1,059,065
13,221,440 29,254,381 * 6,813 116,740,303 161,160,591 63,270,161 19,267,995 19,376,923 24,504,102 121,141 100,570,175
1,585,225 2,285,794 * 577 11,443,140 15,073,238 2,690,648 430,877 516,726 1,742,745 * 300 12,507,234
1,794,926 672,950 0 4,646,699 6,380,038 1,488,018 147,996 180,327 1,159,695 0 4,896,526
2,695,760 4,862,372 0 9,340,022 19,627,392 8,588,303 2,325,203 2,438,255 3,822,781 * 2,065 11,075,107
* 1,633 23,564 0 670,437 623,182 144,616 21,407 32,617 90,592 0 480,470
292,870 2,759,355 * 140 6,200,749 10,930,061 5,487,673 3,102,799 900,619 1,483,852 * 404 5,542,554
4,725,156 14,025,316 * 730 67,518,552 85,987,307 40,323,397 12,812,563 14,500,540 12,911,394 * 98,899 48,041,231
2,118,669 4,545,819 * 5,366 16,141,236 21,653,304 4,392,413 402,201 762,971 3,215,620 * 11,621 17,288,088
* 87 17,895 0 405,085 426,389 52,996 14,298 13,722 24,831 * 144 373,393
* 7,114 61,318 0 374,382 459,680 102,097 10,651 31,146 52,592 * 7,708 365,573
10,511,089 54,697,038 34,263 293,436,214 352,124,284 125,677,620 34,579,580 22,636,707 68,304,437 156,897 229,038,050
1,701,476 10,929,034 * 4,387 30,792,926 44,933,020 13,861,122 3,035,555 1,735,522 8,985,696 104,349 31,183,563
3,930,713 6,511,882 * 61 39,442,249 48,577,234 18,805,677 4,604,812 3,658,522 10,542,343 0 30,038,255
2,829,778 33,248,301 * 8,790 159,276,870 190,808,277 73,144,561 21,154,240 12,187,491 39,795,960 * 6,870 119,720,971
496,549 2,745,017 * 21,024 40,159,184 40,807,706 12,007,199 2,412,363 4,128,057 5,426,022 * 40,758 28,839,380
1,099,458 1,091,339 *1 23,305,010 25,947,478 7,771,101 3,331,902 908,481 3,525,797 * 4,920 18,293,274
* 453,115 * 171,466 0 459,976 1,050,569 87,961 * 40,708 * 18,634 * 28,619 0 962,607
2,454,736 12,322,565 * 403 103,164,503 110,192,216 24,081,405 3,864,758 4,469,991 15,737,038 * 9,618 86,361,615
2,275,332 11,180,423 * 403 88,779,687 95,934,951 20,540,432 3,534,801 3,586,125 13,411,134 * 8,372 75,576,737
137,612 1,051,747 0 13,323,599 13,495,763 3,254,983 322,258 805,326 2,126,153 * 1,246 10,308,427
* 13 19,667 0 873,782 502,416 204,535 *6 61,417 143,112 0 298,732
* 41,780 70,728 0 187,434 259,086 81,455 * 7,693 17,123 56,639 0 177,718
3,129,274 1,607,742 0 14,297,206 16,661,978 4,290,124 598,356 2,987,666 704,102 0 12,412,633
3,124,428 1,584,568 0 12,541,236 15,051,187 4,079,454 502,564 2,926,794 650,096 0 11,008,040
* 4,845 23,174 0 1,755,970 1,610,791 210,670 95,792 60,872 54,006 0 1,404,592
* 2,670 17,201 0 912,825 671,690 105,842 43,940 38,949 22,953 0 565,937
* 2,175 5,973 0 843,146 939,101 104,828 51,852 21,922 31,053 0 838,655
0 0 0 * 50,343 * 49,788 * 216 * 216 0 0 0 * 49,572
2,087,750 1,945,361 * 3,721 18,217,876 20,966,683 5,755,504 1,277,272 1,102,224 3,370,072 5,936 15,235,829