43-1125. Domestic international sales corporation
45 words·~1 min read·
/az/title-43/43-1125A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A domestic international sales corporation, commonly referred to as "disc", as defined in section 992 of the internal revenue code shall be taxed pursuant to the provisions of this chapter without regard to the provisions of sections 991 through 996 of the internal revenue code.