US CODE: Title 26,991. Taxation of a domestic international sales corporation

TITLE 26 > Subtitle A > CHAPTER 1 > Subchapter N > PART IV > Subpart A > § 991

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§ 991. Taxation of a domestic international sales corporation

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.

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