26 U.S.C. § 991 - Taxation of a domestic international sales corporation
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26 USC 991 - Taxation of a domestic international sales corporation
For purposes of the taxes imposed by this subtitle upon a DISC (as defined in section
992
(a)
), a DISC shall not be subject to the taxes imposed by this subtitle.
‹ Subpart A - Treatment of Qualifying Corporations
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26 USC 992 - Requirements of a domestic international sales corporation ›
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