Frequencies for deductibility variable in eobmfwy dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        175        3.55        3.55
          Contributions are deductible. |      3,876       78.56       82.10
      Contributions are not deductible. |        882       17.88       99.98
Contributions are deductible by treaty  |          1        0.02      100.00
----------------------------------------+-----------------------------------
                                  Total |      4,934      100.00

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