Subjgrp 7. Domestic International Sales Corporations
- § 1.991-1 - Taxation of a domestic international sales corporation.
- § 1.992-1 - Requirements of a DISC.
- § 1.992-2 - Election to be treated as a DISC.
- § 1.992-3 - Deficiency distributions to meet qualification requirements.
- § 1.992-4 - Coordination with personal holding company provisions in case of certain produced film rents.
- § 1.993-1 - Definition of qualified export receipts.
- § 1.993-2 - Definition of qualified export assets.
- § 1.993-3 - Definition of export property.
- § 1.993-4 - Definition of producer's loans.
- § 1.993-5 - Definition of related foreign export corporation.
- § 1.993-6 - Definition of gross receipts.
- § 1.993-7 - Definition of United States.
- § 1.994-1 - Inter-company pricing rules for DISC's.
- § 1.994-2 - Marginal costing rules.
- § 1.995-1 - Taxation of DISC income to shareholders.
- § 1.995-2 - Deemed distributions in qualified years.
- § 1.995-3 - Distributions upon disqualification.
- § 1.995-4 - Gain on disposition of stock in a DISC.
- § 1.995-5 - Foreign investment attributable to producer's loans.
- § 1.995-6 - Taxable income attributable to military property.
- § 1.996-1 - Rules for actual distributions and certain deemed distributions.
- § 1.996-2 - Ordering rules for losses.
- § 1.996-3 - Divisions of earnings and profits.
- § 1.996-4 - Subsequent effect of previous disposition of DISC stock.
- § 1.996-5 - Adjustment to basis.
- § 1.996-6 - Effectively connected income.
- § 1.996-7 - Carryover of DISC tax attributes.
- § 1.996-8 - Effect of carryback of capital loss or net operating loss to prior DISC taxable year.
- § 1.997-1 - Special rules for subchapter C of the Code.
- §§ 1.998-1.1000 - §[Reserved]