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

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        199        1.99        1.99
          Contributions are deductible. |      8,498       84.98       86.97
      Contributions are not deductible. |      1,302       13.02       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