Frequencies for deductibility variable in eobmfmt dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        293        2.72        2.72
          Contributions are deductible. |      8,471       78.74       81.46
      Contributions are not deductible. |      1,989       18.49       99.95
Contributions are deductible by treaty  |          5        0.05      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,758      100.00

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