# 26 U.S.C. § 991: Taxation of a domestic international sales corporation

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s991>. Cite pinpoints as 26 U.S.C. § 991(a)(1).

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.

## Regulations

- [Treas. Reg. § 1.991-1](/26/reg/1.991-1.md): Taxation of a domestic international sales corporation. (interprets § 991)

## Leading cases

- [Sam Goldberger, Inc. v. Commissioner, 88 T.C. 1532 (1987)](https://www.courtlistener.com/opinion/4706404/sam-goldberger-inc-v-commissioner/)

## Connections

Cites: § 992 Requirements of a domestic international sales corporation

Cited by: none

## Amendments

- 1971-12-10: [Pub. L. 92-178](/26/act/92-178.md), 85 Stat. 535
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 818