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U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter N
Part IV
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Part IV: DOMESTIC INTERNATIONAL SALES CORPORATIONS
Subpart A: Treatment of Qualifying Corporations
Section 991: Taxation of a domestic international sales corporation
Section 992: Requirements of a domestic international sales corporation
Section 993: Definitions and special rules
Section 994: Inter-company pricing rules
Subpart B: Treatment of Distributions to Shareholders
Section 995: Taxation of DISC income to shareholders
Section 996: Rules for allocation in the case of distributions and losses
Section 997: Special subchapter C rules