There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter N - Tax Based on Income From Sources Within or Without the United States (Sections 861 - 1000)
Part IV - Domestic International Sales Corporations (Sections 991 - 997)
Subpart B - Treatment of Distributions to Shareholders (Sections 995 - 997)
Table of Contents
View Metadata
Download PDF
Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | 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 PART IV - DOMESTIC INTERNATIONAL SALES CORPORATIONS Subpart B - Treatment of Distributions to Shareholders - Table Of Contents |
| Date | 2015 |
| Laws In Effect As Of Date | January 3, 2016 |
| Positive Law | No |
| Disposition | standard |
Download PDF
| Sec. | |
| 995. | Taxation of DISC income to shareholders. |
| 996. | Rules for allocation in the case of distributions and losses. |
| 997. | Special subchapter C rules. |
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
