US Code

Public Law 119-102 (07/12/2026) , except 119-101

Subpart A Treatment of Qualifying Corporations

Browse 0 units and 4 sections in Subpart A Treatment of Qualifying Corporations of Title 26.

Sections in Subpart A

§ 991 Taxation of a domestic international sales corporation § 992 Requirements of a domestic international sales corporation § 993 Definitions and special rules § 994 Inter-company pricing rules