- Collection:
- Georgia Journal of International and Comparative Law
- Title:
- Winner of the 1977 Rusk Award in International Law; Fine Tuning the DISC: Evaluation and Framework
- Creator:
- Carr, John L
- Date of Original:
- 1971/2024
- Subject:
- University of Georgia. School of Law
Law--Study and teaching
International law
Comparative law - Location:
- United States, Georgia, Clarke County, Athens, 33.96095, -83.37794
- Medium:
- notes (documents)
- Type:
- Text
- Format:
- application/pdf
- Description:
- Domestic international sales corporation -- DISC -- export transactions -- export income -- U.S. exports -- U.S. export activity -- U.S. foreign trade -- DISC program -- U.S. exports policy -- DISC amendments -- DISC statutory framework -- export-related income -- DISC taxation provisions -- tax-deferred-income -- accounts receivable method -- tax reform -- taxable income -- DISC taxable income -- deemed distribution income concept -- tax deferral benefits -- zero export receipts rule -- DISC retention -- export stimulus -- export incentives -- balance of trade -- international monetary exchange system -- DISC tax structure
- External Identifiers:
- Metadata URL:
- https://digitalcommons.law.uga.edu/gjicl/vol7/iss2/7
- Holding Institution:
- Alexander Campbell King Law Library
- Rights:
-
