26 CFR Topic
Domestic International Sales Corporations
June 25, 2020
§
1.991-1
Taxation of a domestic international sales corporation
§
1.992-1
Requirements of a DISC
§
1.992-2
Election to be treated as a DISC
§
1.992-3
Deficiency distributions to meet qualification requirements
§
1.996-5
Adjustment to basis
§
1.992-4
Coordination with personal holding company provisions in case of certain produced film rents
§
1.993-1
Definition of qualified export receipts
§
1.993-2
Definition of qualified export assets
§
1.993-3
Definition of export property
§
1.993-4
Definition of producer's loans
§
1.993-5
Definition of related foreign export corporation
§
1.993-6
Definition of gross receipts
§
1.993-7
Definition of United States
§
1.994-1
Inter-company pricing rules for DISC's
§
1.994-2
Marginal costing rules
§
1.995-1
Taxation of DISC income to shareholders
§
1.995-2
Deemed distributions in qualified years
§
1.995-3
Distributions upon disqualification
§
1.995-4
Gain on disposition of stock in a DISC
§
1.995-5
Foreign investment attributable to producer's loans
§
1.995-6
Taxable income attributable to military property
§
1.996-1
Rules for actual distributions and certain deemed distributions
§
1.996-2
Ordering rules for losses
§
1.996-3
Divisions of earnings and profits
§
1.996-4
Subsequent effect of previous disposition of DISC stock
§
1.996-6
Effectively connected income
§
1.996-7
Carryover of DISC tax attributes
§
1.996-8
Effect of carryback of capital loss or net operating loss to prior DISC taxable year
§
1.997-1
Special rules for subchapter C of the Code
§
§1.998-1.1000
[Reserved]
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