Domestic International Sales Corporations
26 C.F.R. Part 1 — Income Taxes · 2026 edition · updated 2026-10-04 · United States
In this part
- § 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…
- § 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…
- § 1.997-1 Special rules for subchapter C of the Code.
- §§ 1.998-1.1000 [Reserved]
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