U.S. Code > Title 26 Internal Revenue Code > Subtitle A—Income Taxes (§§ 1—1564) > CHAPTER 1—NORMAL TAXES AND SURTAXES (§§ 1—1400U3) > Subchapter N—Tax Based on Income From Sources Within or Without the United States (§§ 861—1000) > PART IV—DOMESTIC INTERNATIONAL SALES CORPORATIONS (§§ 991—997) > Subpart A—Treatment of Qualifying Corporations (§§ 991—994) > § 991. Taxation of a domestic international sales corporation

§ 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.