§ 991. Taxation of a domestic international sales corporation
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/usc/title-26/section-991A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
For purposes of the taxes imposed by this subtitle upon a DISC (as defined in section 992(a)), a DISC shall not be subject to the taxes imposed by this subtitle.
(Added Pub. L. 92–178, title V, § 501, Dec. 10, 1971, 85 Stat. 535; amended Pub. L. 105–206, title VI, § 6011(e)(1), July 22, 1998, 112 Stat. 818.)
Connections17 cite this · traces to 6
Cited by 17 sections · top 13
U.S. Code
- § 6011General requirement of return, statement, or list
- § 861Income from sources within the United States
- § 6501Limitations on assessment and collection
- § 904Limitation on credit
- § 931Income from sources within Guam, American Samoa, or the Northern Mariana Islands
- § 1504Definitions
- § 901Taxes of foreign countries and of possessions of United States
- § 1014Basis of property acquired from a decedent
- § 246Rules applying to deductions for dividends received
- § 6072Time for filing income tax returns
- § 971Definitions
- § 6686Failure to file returns or supply information by DISC or former FSC
Traces to 6 documents
U.S. Code
- Tax imposed§ 1
- Additional requirements for organizations described in paragraph (9) or (17) of section 501(c)§ 505
- Definitions§ 971
- Reduction of subpart F income of export trade corporations§ 970
- Exemption from tax on corporations, certain trusts, etc.§ 501
- Dividends received from certain foreign corporations§ 245
23 references not yet in our index
- Pub. L. 92–178, title V, § 501
- 85 Stat. 535
- Pub. L. 105–206, title VI, § 6011(e)(1)
- 112 Stat. 818
- Pub. L. 105–206
- Pub. L. 105–34
- section 1131(a) of Pub. L. 105–34
- section 6024 of Pub. L. 105–206
- Pub. L. 92–178, title V, § 507
- 85 Stat. 553
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- Pub. L. 98–369, div. A, title VIII, § 805(b)
- 98 Stat. 1001
- Pub. L. 98–369
- Pub. L. 98–369, div. A, title VIII, § 805(c)
- 98 Stat. 1002
- Pub. L. 92–178
- Pub. L. 92–178, title V, § 506
- Pub. L. 98–369, div. A, title VIII, § 804(b)(1)
- 98 Stat. 1000
- section 806 of Pub. L. 98–178
- Section 804(b)(2) of Pub. L. 98–369
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§ 991
Taxation of a domestic international sales corporation
U.S.C.×13
Stat.×4
Pub. L.Pub. L. 92–178, title V, § 501
Stat.85 Stat. 535
Pub. L.Pub. L. 105–206, title VI, § 6011(e)(1)
Stat.112 Stat. 818
Pub. L.Pub. L. 105–206
Cites 29 · showing 11Cited by 17 across 2 sources