Federal housing law
0924 Publ 5314 (PDF)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5314.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
Statistics of Income
Transactions of¶
Foreign-Owned Corporations¶
Line Item Estimates¶
2021¶
Foreign-Owned¶
w w w . i r s . g o v / s t a t i s t i c s
Publication 5314 (Rev. 9-2024) Catalogue Number 71816A Department of the Treasury Internal Revenue Service www.irs.gov
FOREIGN CONTROLLED DOMESTIC CORPORATIONS TAX YEAR 2021 LINE ITEM COUNTS (total receipts of $500 Millions or more) COUNTS
2 Check here if, at any time during the tax year, any foreign person owned, directly or indirectly, at least 50% of (a) the total voting power of all classes of the stock of the reporting corporation entitled to vote, or (b) the total value of all classes of stock of the reporting corporation ► D
3 Check here if the reporting corporation is a foreign-owned domestic disregarded entity {foreign-owned U.S. DE) treated as a corporation for
purposes of section 6038A. See instructions . ► D
25% Foreign Shareholder {see instructions)
l®HII
Check here if any direct {or ultimate indirect) 25% foreign shareholder listed in Part II is a surrogate foreign
corporation under section 787 4{a){2){8). ► D
4a Name and address of direct 25% foreign shareholder
3,160
2,722
d
82
82
1,631
1,631
181
181
39,876
3,097
118
3,789
653
2,084
133 31,265
130 69
10,802 275
FOREIGN CONTROLLED DOMESTIC CORPORATIONS TAX YEAR 2021 LINE ITEM COUNTS (total receipts of $500 Millions or more) Amounts
| 957,300,089 | 953,416,409 6,182,975 690,309 2,021,862 489,073 7,200,889 26,806,873 87,797,545 ** 4,553,312** 1,047,010,286 10,383,217 4,224,633 104,850 140,456,619 2,291,338,85 |
|---|---|
| 1,452,206,741 15,843,633 ** 488,716** ** 2,133,983** 700,840 18,488,094 15,409,992 54,414,737 2,109,139 413,763,166 ** 430,387,817** 35,278,508 8,379,321 1,142,514 153,247,372 2,190,231,407 |
1,622,673
65,922,434
10,213,779
23,875,410
45,309,650 32,464,174
76,839,651
865,944,589