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

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        158        1.58        1.58
          Contributions are deductible. |      8,103       81.03       82.61
      Contributions are not deductible. |      1,739       17.39      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,000      100.00

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