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

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        236        2.36        2.36
          Contributions are deductible. |      7,670       76.70       79.06
      Contributions are not deductible. |      2,087       20.87       99.93
Contributions are deductible by treaty  |          7        0.07      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,000      100.00

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