Treatment of Qualifying Corporations

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Income Taxes
  5. NORMAL TAXES AND SURTAXES
  6. Tax Based on Income From Sources Within or Without the United States
  7. DOMESTIC INTERNATIONAL SALES CORPORATIONS
  8. Treatment of Qualifying Corporations

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Section
991

Taxation of a domestic international sales corporation

Section
992

Requirements of a domestic international sales corporation

Section
993

Definitions and special rules

Section
994

Inter-company pricing rules