Pub. L. 92-178, tit. V, pt. IV, subpt. A, sec. 991

TAXATION OF A DOMESTIC INTERNATIONAL SALES CORPORATION.

EnactedYear: 1971Length: 46 wordsOfficial source
“SEC. 991. TAXATION OF A DOMESTIC INTERNATIONAL SALES CORPORATION.“For purposes of the taxes imposed by this subtitle upon a DISC (as defined m section 992(a)), a DISC shall not be subject to the taxes imposed by this subtitle except for the tax imposed by chapter 5.
Pub. L. 92-178, tit. V, pt. IV, subpt. A, sec. 991: TAXATION OF A DOMESTIC INTERNATIONAL SALES CORPORATION. | Justis AI