U.S Code last checked for updates: May 02, 2026
All TitlesTitle 26Subtitle AChapter 1Subchapter NPart IVSubpart A
§ 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
cite as: 26 USC 991
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