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LII
U.S. Code
Title 26. INTERNAL REVENUE CODE
Subtitle A. Income Taxes
Chapter 1. NORMAL TAXES AND SURTAXES
Subchapter N. Tax Based on Income From Sources Within or Without the United States
Part IV. DOMESTIC INTERNATIONAL SALES CORPORATIONS
Subpart B. Treatment of Distributions to Shareholders
26 U.S. Code
Subpart B—
Treatment of Distributions to Shareholders
U.S. Code
Notes
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§ 995. Taxation of DISC income to shareholders
§ 996. Rules for allocation in the case of distributions and losses
§ 997. Special subchapter C rules