Frequencies for first 10,000 rows of deductibility variable in eobmf201612ms dataset :

                     Deductibility Code |      Freq.     Percent        Cum.
----------------------------------------+-----------------------------------
                                      0 |        173        1.73        1.73
          Contributions are deductible. |      8,175       81.75       83.48
      Contributions are not deductible. |      1,650       16.50       99.98
Contributions are deductible by treaty  |          2        0.02      100.00
----------------------------------------+-----------------------------------
                                  Total |     10,000      100.00

by Jean Roth , jroth@nber.org , 20 Mar 2017