U.S. Code
Regulations
Constitution
Journal
Apps
U.S. Code
U.S. Code
Regulations
menu
U.S. Code
All Titles
title 26
INTERNAL REVENUE CODE
subtitle A
Income Taxes
chapter 1
NORMAL TAXES AND SURTAXES
subchapter N
Tax Based on Income From Sources Within or Without the United States
part IV
DOMESTIC INTERNATIONAL SALES CORPORATIONS
Part IV. DOMESTIC INTERNATIONAL SALES CORPORATIONS
SUBPART
A
[§ 991 - § 994]
- Treatment of Qualifying Corporations
SUBPART
B
[§ 995 - § 997]
- Treatment of Distributions to Shareholders
