• logo-lightlogo-dark

    decipher.legal

    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle A
    4. CHAPTER 1
    5. Subchapter N
    6. PART IV
    7. Subpart A

    § 991 Taxation of a domestic international sales corporation

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