1. LawStack
  2. Title 26 - INTERNAL REVENUE CODE
  3. Subtitle A - Income Taxes
  4. Chapter 1 - NORMAL TAXES AND SURTAXES
  5. Subchapter N - Tax Based on Income From Sources Within or Without the United States
  6. Part IV - DOMESTIC INTERNATIONAL SALES CORPORATIONS
  7. 26 USC Subpart A
26 USC Subpart A
Treatment of Qualifying Corporations
October 30, 2020
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991
Taxation of a domestic international sales corporation
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992
Requirements of a domestic international sales corporation
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993
Definitions and special rules
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994
Inter-company pricing rules
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Subpart B Treatment of Distributions to Shareholders

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