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

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the actual law source: uscode.house.gov ↗public domain

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.)

history & why it existsrecord from the source credit

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.

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