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

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        184        1.84        1.84
          Contributions are deductible. |      8,312       83.12       84.96
      Contributions are not deductible. |      1,502       15.02       99.98
Contributions are deductible by treaty  |          2        0.02      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,000      100.00

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