Foreign Sales

Corporations

Exclusion of Income 5102 sub§11 $161,501 $167,961

Earned Abroad by

U.S. Citizens

Expensing of Exploration 5102 sub§11 A

& Development Costs

Exclusion of Workers' 5102 sub§11 $204,568 $212,750

Compensation Benefits

Deductibility of 5102 sub§11 $1,241,300 $1,325,319

Charitable Contributions

Exclusion for Employer- 5102 sub§11 $43,067 $44,790

provided Child Care

Exclusion for Certain 5102 sub§11 $32,300 $33,592

Foster Care Payments

Expensing Costs of 5102 sub§11 $5,979 $6,218

Removing Architectural

Barriers

Exclusion of Cafeteria 5102 sub§11 $753,671 $783,817

Plans

Exclusion of Employees' 5102 sub§11 $48,450 $50,388

Meals and Lodging

(Other Than Military)

Employee Stock Ownership 5102 sub§11$64,460 $67,038

Plans (ESOPs)

Exclusion of Rental 5102 sub§11 $21,743 $22,612

Allowances of

Ministers' Home

Exclusion of Miscellaneous 5102 sub§11$323,002 $335,922

Fringe Benefits

Exclusion of Interest 5102 sub§11 $21,533 $22,395

on State & Local

Government Student

Loan Bonds