26 U.S.C. § 991
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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§ 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.
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