U.S. Code » Title 26 » Subtitle Subtitle A— Income Taxes › Chapter CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter Subchapter N— Tax Based on Income From Sources Within or Without the United States › Part PART IV— DOMESTIC INTERNATIONAL SALES CORPORATIONS › Subpart Subpart A— Treatment of Qualifying Corporations

26 U.S.C. § 991

Taxation of a domestic international sales corporation

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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.