Current through Pub. L. 119-100Open in workspace

§ 991 Taxation of a domestic international sales corporation

For purposes of the taxes imposed by this subtitle upon a DISC (as defined in section ), a DISC shall not be subject to the taxes imposed by this subtitle.

(Added Pub. L. 92–178, title V, § 501, Dec. 10, 1971, 85 Stat. 535; amended Pub. L. 105–206, title VI, § 6011(e)(1), July 22, 1998, 112 Stat. 818.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 991

Source: decipher.legal/usc/26/991 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)