US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 991: Taxation of a domestic international sales corporation

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 1—NORMAL TAXES AND SURTAXES

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

Browse this collection