26 USC Subtitle A, CHAPTER 1, Subchapter N, PART IV: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter N, PART IV: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART IV-DOMESTIC INTERNATIONAL SALES CORPORATIONS
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PART IV-DOMESTIC INTERNATIONAL SALES CORPORATIONS

Subpart
Sec.1
A.
Treatment of qualifying corporations
991
B.
Treatment of distributions to shareholders
995

        


Editorial Notes

Amendments

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

1 Section numbers editorially supplied.