Variable pages · IRS 990 Master Concordance
SF_04_FRGN_CORP_TRANSFEROR_X
Was a transferor of property to a foreign corporation [x]
- Description
- Was the organization a U.S. transferor of property to a foreign corporation during the tax year?
- Table
SF-P04-T00-FRGN-INTERESTS(one)- Part
- Part IV - Foreign Forms
- Location
SCHED-F-PART-04-LINE-01- Type
- checkbox
- Scope
- PC – 990 only
- Database
- F990
- Forms
- SZ
2 / 2
xpaths observed / mapped
185k
filings with a value
2010–2024
tax years observed
0
open flags
Checks
Value checks
| Result | Value check | Detail |
|---|---|---|
| ✓ pass | Values are checkbox codes | 100.0% of values are X / true / false / 1 / 0 |
| ⓘ info | Meaning of a blank | 87% of values are explicit false/0, so a missing value is not the same as unchecked |
| ✓ pass | Element names agree in polarity | all element names have the same polarity |
No flags.
Xpaths
| Xpath (under /Return/ReturnData or /Return/ReturnHeader) | Form | Years | Filings | % filers | Repeats in | |
|---|---|---|---|---|---|---|
| x1 | IRS990ScheduleF/TransferToForeignCorp | SZ | 2010–2012 | 19,634 | 4.52% | |
| x2 | IRS990ScheduleF/TransferToForeignCorpInd | SZ | 2013–2024 | 165,663 | 5.23% |
% filers: percent of in-scope filers whose return has the xpath, in its latest year. Repeats in: share of filings where the element occurs more than once.
Coverage by tax year
| Filings | ’09 | ’10 | ’11 | ’12 | ’13 | ’14 | ’15 | ’16 | ’17 | ’18 | ’19 | ’20 | ’21 | ’22 | ’23 | ’24 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| x1 | 5.0k | 6.5k | 8.1k | |||||||||||||
| x2 | 9.2k | 10k | 11k | 12k | 13k | 14k | 14k | 15k | 16k | 18k | 18k | 14k | ||||
| Fill rate: % of all filings of the return type (largest xpath) | ||||||||||||||||
| 990 | 4 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | 5 | |
Filings with a value, by xpath (rows, numbered as in the xpath table) and tax year. A change of row from one year to the next is usually the IRS renaming the element (most were renamed in 2013). Hover a cell for the exact count.
Values
| Value | Filings | Share |
|---|---|---|
0 | 82,839 | 44.7% |
false | 78,309 | 42.3% |
1 | 14,332 | 7.7% |
true | 9,817 | 5.3% |