U.S. Code / Title 26 — Internal Revenue Code / Subtitle A—Income Taxes / Chapter 1—Normal Taxes and Surtaxes / Subchapter N—Tax Based on Income From… / Part IV—Domestic International Sales CorporationsTitle 26SubpartSubpart A—Treatment of Qualifying CorporationsContents§ 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