{"data":{"id":"us-gu/11-gca-78101","jurisdiction":"us-gu","citation":"11 GCA § 78101","heading":"Foreign Sales Corporation Defined.","body":"(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.\n(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.","path":["Title 11: Finance and Taxation","Division 3 - Business License Law","Chapter 78: Foreign Sales Corporation Licenses"],"source_url":"https://col.guamcourts.gov/sites/default/files/11gc078.pdf","current_through":"P.L. 38-133 (June 4, 2026)","vintage":"","retrieved_at":"2026-09-27T03:17:38Z","sha256":"18fc2205237d000d7fda35fa85a171b78a51bf4d19d50cba27b3fe27748317ba","source_id":"us-gu","stale":false,"prev":"us-gu/11-gca-76505","next":"us-gu/11-gca-78102"},"notice":"GroundRules: Original legal text. Not legal advice."}