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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 |
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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 |