Domestic International Sales Corporations

Sections

• 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]