Frequencies for first 10,000 rows of deductibility variable in eobmfus dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        295        2.95        2.95
          Contributions are deductible. |      8,398       83.98       86.93
      Contributions are not deductible. |      1,306       13.06       99.99
Contributions are deductible by treaty  |          1        0.01      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,000      100.00

by Jean Roth , jroth@nber.org , 15 Apr 2019