Treatment of Distributions to Shareholders

  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
  8. Treatment of Distributions to Shareholders

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Section
995

Taxation of DISC income to shareholders

Section
996

Rules for allocation in the case of distributions and losses

Section
997

Special subchapter C rules