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