Abstract
This chapter describes the status of interest-charge domestic international sales corporation (IC-DISC). It coversstructuralrequirements andthe tax treatment of shareholders. The focus is on the requirements and the structuring of the DISC for maximizing tax benefits.
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Lessambo, F.I. (2016). Domestic International Sales Corporation. In: International Aspects of the US Taxation System. Palgrave Macmillan, New York. https://doi.org/10.1057/978-1-349-94935-9_17
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DOI: https://doi.org/10.1057/978-1-349-94935-9_17
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Publisher Name: Palgrave Macmillan, New York
Print ISBN: 978-1-349-94934-2
Online ISBN: 978-1-349-94935-9
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