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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter N. Tax Based on Income From Sources Within or Without the United States |
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Part IV. DOMESTIC INTERNATIONAL SALES CORPORATIONS |
| SubPart A. Treatment of Qualifying Corporations |
| § 991. Taxation of a domestic international sales corporation |
| § 992. Requirements of a domestic international sales corporation |
| § 993. Definitions |
| § 994. Inter-company pricing rules |
| SubPart B. Treatment of Distributions to Shareholders |
| § 995. Taxation of DISC income to shareholders |
| § 996. Rules for allocation in the case of distributions and losses |
| § 997. Special subchapter C rules |
Miscellaneous
1971—Pub. L. 92–178, title V, § 501,