DOMESTIC INTERNATIONAL SALES CORPORATIONS

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Based on Income From Sources Within or Without the United States
  7. DOMESTIC INTERNATIONAL SALES CORPORATIONS

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Section
991

Taxation of a domestic international sales corporation

Subpart
A

Treatment of Qualifying Corporations

Section
995

Taxation of DISC income to shareholders

Subpart
B

Treatment of Distributions to Shareholders