1. U.S. Code
  2. title 26
  3. subtitle A
  4. chapter 1
  5. subchapter N
  6. part IV
  7. subpart A
  8. § 991

View all text of Subpart A [§ 991 - § 994]

§ 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.

(Added Pub. L. 92–178, title V, § 501

CITE AS: 26 USC 991