 |
United States Code (Last Updated: May 24, 2014) |
 |
Title 26. INTERNAL REVENUE CODE |
|
|
SubTitle A. Income Taxes |
|
|
Chapter 1. NORMAL TAXES AND SURTAXES |
|
|
SubChapter N. Tax Based on Income From Sources Within or Without the United States |
|
|
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 |