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

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        137        1.37        1.37
          Contributions are deductible. |      8,437       84.37       85.74
      Contributions are not deductible. |      1,426       14.26      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,000      100.00

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