26 U.S.C. § 991 — Taxation of a domestic international sales corporation
submitted 55 years ago by Pub. L. 92-178 to r/title-26-INTERNAL-REVENUE-CODE · 30 words · no verdicts yet
For purposes of the taxes imposed by this subtitle, this section says that a DISC is not subject to those taxes.
For purposes of the taxes imposed by this subtitle upon a DISC* (as defined in section 992(a)), a DISC cannot be subject to the taxes imposed by this subtitle.
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.
Source credit: (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.)
- 1971Enacted · Pub. L. 92-178 · 85 Stat. 535
- 1998Amended · Pub. L. 105-206 · 112 Stat. 818
A history note hasn’t been published yet. The record shows enactment by Pub. L. 92-178 on 1971-12-10.
all 0 arguments · sorted by: best
no arguments yet — make the first case