� \pbgraub00 �&�. 'B�  dMbP?_"*+�%�����1��courier1'�� MS Sans Serifns Serif&w1'�� MS Sans Serifns Serif&w1'�� MS Sans Serifns Serif&w1'�� MS Sans Serifns Serif&w1 ��Arial1j�� Helveticaelveticaerif&w02j0@��0:�0X}�1j�� Helveticaelveticaerif&w02j0@��0:�04}�1j�� Helveticaelveticaerif&w02j0@��0 :�0}���&�?'�?(�?)�?M d���"d���?�?@V General00.00#,##0 #,##0.00#,##0_);\(#,##0\)#,##0_);[Red]\(#,##0\)#,##0.00_);\(#,##0.00\)#,##0.00_);[Red]\(#,##0.00\)"$"#,##0_);\("$"#,##0\)"$"#,##0_);[Red]\("$"#,##0\) "$"#,##0.00_);\("$"#,##0.00\)%""$"#,##0.00_);[Red]\("$"#,##0.00\)0%0.00% 0.00E+00 #\ ?/? #\ ??/?? m/d/yy d\-mmm\-yy d\-mmm mmm\-yy h:mm\ AM/PMh:mm:ss\ AM/PMh:mm h:mm:ss m/d/yy\ h:mm# "$"#,##0.0_);[Red]\("$"#,##0.0\) ##0.0E+0mm:ss@52_("$"* #,##0_);_("$"* \(#,##0\);_("$"* "-"_);_(@_),)_(* #,##0_);_(* \(#,##0\);_(* "-"_);_(@_)=:_("$"* #,##0.00_);_("$"* \(#,##0.00\);_("$"* "-"??_);_(@_)41_(* #,##0.00_);_(* \(#,##0.00\);_(* "-"??_);_(@_) - C � �C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C � ��C  �C � ��C � ��C  � ��C  � ��C  � ��C  �C  �C  �C  (��C  (��C "8��C  (�C  (�C "8�C "�C "8�C "8�C "8�C  (�C  ,�C ! ,�C !#<�C  ,�C #8�C  ,�C  (�C !8�C "8������������U} `}  � } @ � &  �l �I �J �� �� �w �v �{ �t �� �� �� � �� �� �� �� �� �� �� �� �� �� �x �� �� �X �5 �e� �K �@ �E=Table 3.-1991, Individual Income Tax Returns with Form 1116: F>Foreign-source Income, Deductions, and Taxes by Type of Income`X(All figures are estimates based on samples - money amounts are in thousands of dollars)   +)C*; Foreign taxes paid or accrued on:   Taxable   income    (less loss)    from   foreign    Foreign Foreign   Foreign-source  sources         taxes  tax credit   Number of  gross income Foreign-source before      Rents and      available before Type of income  returns [3]  (less loss)  deductions adjustments [1]  Total  Dividends  royalties Interest  Other income  for credit adjustments [2] ! ~  �?~  @~  @~  @~  @~  @~  @~  @~ "@~ $@~ &@ "All returns, total~ #t7~ $�~ $G�~ $�~ $K�~ %(N A~ $�&@~ $ n@~ $��~ $v+�~ $nPassive income~ &A~ &�~ &<((A~ &�;~ &|�A~ &8DA~ &@~ &@@~  &A~  &$�A~  &JA%High withholding tax interest~ &k@~ &@~ &C@~ &V@~ &b@~ &@~  h@~ &@~  &@~  &@~  &@!Financial services income~ &@~ &\}A~ &Ћ@~ &l�A~ &@~ &@~ (@~  j@~  &@~  &Y@~  &@@Shipping income~ z@~ &@~ &Z@~ ~ X@~ A@ '-~ @~  N@~  X@~  S@%Dividends from an IC-DISC [4]~ &@~ &[@~ &D@~ &@~ &@~ &Ʃ@ '-~ *@~  }@~  &@~  &@$Distributions from a FSC [5]~ &¦@~ &`@~ l@~ &`@~ &E@~ &E@ '- '-  '-~  &E@~  &E@Lump-sum distributions~ b@~ &}@~ 8@~ &@~ &p@~  @ '-~ <@~  &ܚ@~  &t@~  &<@!General limitation income~ (4�A~ (~ (f~ (~ (ΐ�~ (J@~ (@P@~ (@~  ( j�~  (��~  (7Atl[1] Includes allocation of foreign losses, recharacterization of income, and recapture of prior-year losses.��[2] Includes reductions for participation in unsanctioned international boycotts and increases permitted by tax treaties between the United States and certain foreign countries.��[3] Taxpayers may report more than one type of foreign-source income on a return. Consequently, the number of returns by type of income shown in column 1 do not add to total.TL[4] IC-DISC's are Interest-Charge Domestic International Sales Corporations.1)[5] FSC's are Foreign Sales Corporations.aYNOTE: Detail may not add to totals because of rounding and taxpayer reporting variations.G?SOURCE: SOI Bulletin, Fall 1994, Publication 1136 (Rev. 10-94). �d!�"�#�$�%�%= ��$f> ��"