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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 B — Treatment of Distributions to Shareholders
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Subpt. A
Treatment of Qualifying Corporations
Subpart B — Treatment of Distributions to Shareholders
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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
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Subpt. A
Treatment of Qualifying Corporations
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