---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schN/ptIV"
level: "part"
label: "Part IV"
heading: "Domestic International Sales Corporations"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schN-ptIV"
sections_count: 7
---

# Part IV — Domestic International Sales Corporations

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

## Contents

- [Subpart A — Treatment of Qualifying Corporations](/usc/26/stA-ch1-schN-ptIV-sptA.md)
- [Subpart B — Treatment of Distributions to Shareholders](/usc/26/stA-ch1-schN-ptIV-sptB.md)