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26 CFR 1.994-1 - Inter-company pricing rules for DISCs.
Section 994 permits a person related to a DISC to determine the allowable transfer price charged the DISC (or commission paid the DISC) by its choice of threeRead more
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2014 Utah Corporation Franchise and Income Tax
If the corporation is filing a federal form 1120-IC-DISC and is not owned 50 percent or more by another corporation, none of its income is taxable to theRead more
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About Form 1120-IC-DISC, Interest Charge Domestic
This is an information return filed by interest charge domestic international sales corporations (IC-DISCs), former DISCs, and former IC-DISCs.Read more
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