26 USC Subtitle A, CHAPTER 1, Subchapter N, PART IV, Subpart A: 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 CORPORATIONSSubpart A-Treatment of Qualifying Corporations
Subpart A-Treatment of Qualifying Corporations
Sec.
991.
Taxation of a domestic international sales corporation.
992.
Requirements of a domestic international sales corporation.
993.
Definitions and special rules.
994.
Inter-company pricing rules.