26 U.S.C. § 991

Taxation of a domestic international sales corporation

For purposes of the taxes imposed by this subtitle upon a DISC (as defined in section 992(a)), a DISC shall not be subject to the taxes imposed by this subtitle.

(Added Pub. L. 92–178, title V, § 501 , Dec. 10, 1971 , 85 Stat. 535 ; amended Pub. L. 105–206, title VI, § 6011(e)(1) , July 22, 1998 , 112 Stat. 818 .)