United States Code · Part

Part IV — Domestic International Sales Corporations

26 U.S.C. pt. ptIV

• § 991 Taxation Of A Domestic International Sales Corporation
• § 992 Requirements Of A Domestic International Sales Corporation
• § 993 Definitions And Special Rules
• § 994 Inter-company Pricing Rules
• § 995 Taxation Of Disc Income To Shareholders
• § 996 Rules For Allocation In The Case Of Distributions And Losses
• § 997 Special Subchapter C Rules