26 U.S.C. § 991
Taxation of a domestic international sales corporation
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 991, Taxation of a domestic international sales corporation, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462860
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Full text
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.
Legislative history
The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.
- Internal Revenue Service Restructuring and Reform Act of 1998