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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
subpart A
Treatment of Qualifying Corporations
Subpart A. Treatment of Qualifying Corporations
§ 991
- Taxation of a domestic international sales corporation
§ 992
- Requirements of a domestic international sales corporation
§ 993
- Definitions and special rules
§ 994
- Inter-company pricing rules
