What does DISC stand for?

Domestic International Sales Corporation

This definition appears very rarely and is found in the following Acronym Finder categories:

Business, finance, etc.

Other Resources:

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Samples in periodicals archive:

[ILLUSTRATION OMITTED] [ILLUSTRATION OMITTED] These export tax benefits are available by setting-up an Interest Charge Domestic International Sales Corporation (IC-DISC)--a standalone U.

An under-utilized tax incentive for exporters

The presenters discussed the Research and Experimentation Tax Credit and the forming of an Interest Charge Domestic International Sales Corporation.

Annual CISA meeting: metalcasting suppliers can work with you

904-7 T(g)(3)(ii)( B)(1), provides that undistributed post- 1986 E&P and foreign taxes in a foreign corporation's pre-2007 separate category for: * Passive income; * Certain dividends from a domestic international sales corporation (DISC) or former DISC; * Taxable income attributable to certain foreign trade income (FTI); and * Certain distributions from a foreign sales corporation (FSC) or former FSC shall be allocated to the post-2006 separate category for passive category income.

Foreign tax credits: reducing eight categories to two

Stock in domestic international sales corporations is also excluded.

2001 Tax Act changes require taxpayers to: Review their estate plans

Ineligible Property Property not eligible for a basis increase includes: * Property that was acquired by the decedent by gift (other than from his/her spouse) during the three-year period ending on the date of the decedent's death; * Property that constitutes a right to receive income in respect of a decedent; * Stock or securities of a foreign personal holding company; * Stock of a domestic international sales corporation (or former domestic international sales corporation); * Stock of a foreign investment company; and * Stock of a passive foreign investment company (except if the decedent had made a qualified electing fund election).

Estate, Gift and Generation-skipping Transfer Tax Highlights

Related divisions operate domestic international sales corporations (www.

US-Canadian Cross-Border Offerings Now Within Reach of Mid-Sized ...

Thus, certain financial institutions that use the reserve method of accounting for bad debts, insurance companies, domestic international sales corporations (DISCs) and former DISCs, are not eligible for QSub status.

Determining eligibility to elect QSub status

1) Prior to FSC and ETI, the Domestic International Sales Corporation (DISC) performed a similar role.

TEI comments on repeal of the FSC/ETI provisions and other ...