Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads

PART IV⁠—DOMESTIC INTERNATIONAL SALES CORPORATIONS — Front Matter

Chap.Sec.
A.Treatment of qualifying corporations991
B.Treatment of distributions to shareholders995

Miscellaneous

1971⁠—Pub. L. 92–178, title V, § 501, Dec. 10, 1971, 85 Stat. 535, added part IV to subchapter N of chapter 1.