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 B—Treatment of Distributions to ShareholdersContents§ 995. Taxation of DISC income to shareholders§ 996. Rules for allocation in the case of distributions and losses§ 997. Special subchapter C rules
