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

§ 991. Taxation of a domestic international sales corporation

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

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.)

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▸Contents — 26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

26 U.S.C. Subtitle A — Income Taxes (Internal Revenue Code)

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