GroundRules
11 GCA § 78101: Foreign Sales Corporation Defined.
Where this section sits in the code
- Title 11: Finance and Taxation
- Division 3 - Business License Law
- Chapter 78: Foreign Sales Corporation Licenses
(a) A Foreign Sales Corporation or FSC for the purposes of this Chapter is an entity incorporated in Guam which is a FSC as defined in §922(a) of the Internal Revenue Code as the same may be amended from time to time.
(b) A small FSC is a FSC which is also a small FSC as defined in §922(b) of the Internal Revenue Code as the same may be amended from time to time.
Collected 2026-09-27T03:17:38Z. Source file · JSON