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United States Code
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Title 26 — Internal Revenue Code
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Subtitle A — Income Taxes
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Chapter 1 — Normal Taxes and Surtaxes
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Subchapter N — Tax Based on Income From Sources Within or Without the United States
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Part IV — Domestic International Sales Corporations
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Subpart A — Treatment of Qualifying Corporations
Subpt. B
Treatment of Distributions to Shareholders
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Subpart A — Treatment of Qualifying Corporations
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§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
Subpt. B
Treatment of Distributions to Shareholders
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