{"identifier":"/us/usc/t26/s991","title":26,"num":"\u00a7\u202f991.","heading":"Taxation of a domestic international sales corporation","text":"\u00a7\u202f991.\nTaxation of a domestic international sales corporation\nFor purposes of the taxes imposed by this subtitle upon a DISC (as defined in section 992(a)), a DISC shall not be subject to the taxes imposed by this subtitle.","url":"https://projectusc.org/usc/t26/s991.html","content":[{"t":"sec","id":"/us/usc/t26/s991","children":[{"t":"num","text":"\u00a7\u202f991."},{"t":"heading","text":"Taxation of a domestic international sales corporation"},{"t":"content","text":"\n","children":[{"t":"p","text":"For purposes of the taxes imposed by this subtitle upon a DISC (as defined in section 992(a)), a DISC shall not be subject to the taxes imposed by this subtitle.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}