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Treasury Regulations · 26 CFR Part 1

Domestic International Sales Corporations (§§ 1.991-1 to 1.997-1)

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with Title 26 on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

  1. § 1.991-1 Taxation of a domestic international sales corporation.
  2. § 1.992-1 Requirements of a DISC.
  3. § 1.992-2 Election to be treated as a DISC.
  4. § 1.992-3 Deficiency distributions to meet qualification requirements.
  5. § 1.992-4 Coordination with personal holding company provisions in case of certain produced film rents.
  6. § 1.993-1 Definition of qualified export receipts.
  7. § 1.993-2 Definition of qualified export assets.
  8. § 1.993-3 Definition of export property.
  9. § 1.993-4 Definition of producer's loans.
  10. § 1.993-5 Definition of related foreign export corporation.
  11. § 1.993-6 Definition of gross receipts.
  12. § 1.993-7 Definition of United States.
  13. § 1.994-1 Inter-company pricing rules for DISC's.
  14. § 1.994-2 Marginal costing rules.
  15. § 1.995-1 Taxation of DISC income to shareholders.
  16. § 1.995-2 Deemed distributions in qualified years.
  17. § 1.995-3 Distributions upon disqualification.
  18. § 1.995-4 Gain on disposition of stock in a DISC.
  19. § 1.995-5 Foreign investment attributable to producer's loans.
  20. § 1.995-6 Taxable income attributable to military property.
  21. § 1.996-1 Rules for actual distributions and certain deemed distributions.
  22. § 1.996-2 Ordering rules for losses.
  23. § 1.996-3 Divisions of earnings and profits.
  24. § 1.996-4 Subsequent effect of previous disposition of DISC stock.
  25. § 1.996-5 Adjustment to basis.
  26. § 1.996-6 Effectively connected income.
  27. § 1.996-7 Carryover of DISC tax attributes.
  28. § 1.996-8 Effect of carryback of capital loss or net operating loss to prior DISC taxable year.
  29. § 1.997-1 Special rules for subchapter C of the Code.
  30. § 1.998-1.1000 [Reserved]