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26 U.S.C. § 997

Special subchapter C rules

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 997, Special subchapter C rules, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462867
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For purposes of applying the provisions of subchapter C of chapter 1, any distribution in property to a corporation by a DISC or former DISC which is made out of previously taxed income or accumulated DISC income shall—

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