DOMESTIC INTERNATIONAL SALES CORPORATIONS
- Section 1.991-1 - Taxation of a domestic international sales corporation
- Section 1.992-1 - Requirements of a DISC
- Section 1.992-2 - Election to be treated as a DISC
- Section 1.992-3 - Deficiency distributions to meet qualification requirements
- Section 1.992-4 - Coordination with personal holding company provisions in case of certain produced film rents
- Section 1.993-1 - Definition of qualified export receipts
- Section 1.993-2 - Definition of qualified export assets
- Section 1.993-3 - Definition of export property
- Section 1.993-4 - Definition of producer's loans
- Section 1.993-5 - Definition of related foreign export corporation
- Section 1.993-6 - Definition of gross receipts
- Section 1.993-7 - Definition of United States
- Section 1.994-1 - Inter-company pricing rules for DISC's
- Section 1.994-2 - Marginal costing rules
- Section 1.995-1 - Taxation of DISC income to shareholders
- Section 1.995-2 - Deemed distributions in qualified years
- Section 1.995-3 - Distributions upon disqualification
- Section 1.995-4 - Gain on disposition of stock in a DISC
- Section 1.995-5 - Foreign investment attributable to producer's loans
- Section 1.995-6 - Taxable income attributable to military property
- Section 1.996-1 - Rules for actual distributions and certain deemed distributions
- Section 1.996-2 - Ordering rules for losses
- Section 1.996-3 - Divisions of earnings and profits
- Section 1.996-4 - Subsequent effect of previous disposition of DISC stock
- Section 1.996-5 - Adjustment to basis
- Section 1.996-6 - Effectively connected income
- Section 1.996-7 - Carryover of DISC tax attributes
- Section 1.996-8 - Effect of carryback of capital loss or net operating loss to prior DISC taxable year
- Section 1.997-1 - Special rules for subchapter C of the Code
- Section 1.998-1.1000 - Reserved