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Codes and Statutes
US Code
Title 26
Subtitle A
Chapter 1
Subchapter N
Part IV
Subpart A
US Code - Subpart A: Treatment of qualifying corporations
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Section 991
Taxation of a domestic international sales corporation
Section 992
Requirements of a domestic international sales corporation
Section 993
Definitions
Section 994
Inter-company pricing rules
[Notes]
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Domestic international sales corporations
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Treatment of distributions to shareholders
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