The Bulletin Index-Digest System & Highlights Summaries

Domestic International Sales Corporations (DISC)

The following items are Summaries from the "Highlights" page of each Internal Revenue Bulletin, the official weekly publication of the IRS. The Summaries begin in January 1994 and have been compiled through the date shown above. There are no links for the documents issued in 1994 and 1995, but beginning in January 1996 there are links to the full text of all the actual documents. These documents have been extracted from IRS's Internal Revenue Bulletins and are in the Adobe Acrobat PDF format. You will need the appropriate Acrobat Reader installed on your computer to view or print the PDF files.

Notice 95-65 from IR Bulletin No. 1995-50
Countries that require participation in, or cooperation with, an international boycott are listed.

Rev. Rul. 95-77 from IR Bulletin No. 1995-47
1995 base period T-bill rate. The "base period T-bill rate" for the period ending September 30, 1995, is published, as required by section 995(f)(4) of the Code.

Notice 95-20 from IR Bulletin No. 1995-16
Countries that may require participation in, or cooperation with, an international boycott are listed.

Notice 95-03 from IR Bulletin No. 1995-03
Countries that require participation in, or cooperation with, an international boycott are listed.

Rev. Rul. 94-68 from IR Bulletin No. 1994-46
Taxation of DISC income to shareholder. The "base period T-bill rate" for the period ending September 30, 1994, is published, as required by section 995(f)(4) of the Code.

Notice 94-95 from IR Bulletin No. 1994-42
Countries that require participation in, or cooperation with, an international boycott are listed.

Notice 94-79 from IR Bulletin No. 1994-32
Countries that may require participation in, or cooperation with, an international boycott are listed.

Notice 94-51 from IR Bulletin No. 1994-19
Countries that require participation in, or cooperation with, an international boycott are listed.

Notice 94-04 from IR Bulletin No. 1994-04
Countries that require participation in, or cooperation with, an international boycott are listed.

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