26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart C: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter N, PART III, Subpart C: 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 III-INCOME FROM SOURCES WITHOUT THE UNITED STATESSubpart C-Taxation of Foreign Sales Corporations

Subpart C-Taxation of Foreign Sales Corporations

Sec.
921.
Exempt foreign trade income excluded from gross income.
922.
FSC defined.
923.
Exempt foreign trade income.
924.
Foreign trading gross receipts.
925.
Transfer pricing rules.
926.
Distributions to shareholders.
927.
Other definitions and special rules.