26 USC Subtitle A, CHAPTER 1, Subchapter N, PART IV, Subpart B: Front Matter
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26 USC Subtitle A, CHAPTER 1, Subchapter N, PART IV, Subpart B: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter N-Tax Based on Income From Sources Within or Without the United StatesPART IV-DOMESTIC INTERNATIONAL SALES CORPORATIONSSubpart B-Treatment of Distributions to Shareholders

Subpart B-Treatment of Distributions to Shareholders

Sec.
995.
Taxation of DISC income to shareholders.
996.
Rules for allocation in the case of distributions and losses.
997.
Special subchapter C rules.