{"data":{"id":"us/26-u.s.c.-991","jurisdiction":"us","citation":"26 U.S.C. § 991","heading":"Taxation of a domestic international sales corporation","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 1—NORMAL TAXES AND SURTAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"18391124459a5f0394d6bfb06d5cbfebe68b0074cdc15c11f9e125c7133c8ecb","source_id":"us","stale":true,"prev":"us/26-u.s.c.-989","next":"us/26-u.s.c.-992"},"notice":"GroundRules: Original legal text. Not legal advice."}