§927

17 cases·2 followed·2 distinguished·13 cited—12% support

Statute Text — 26 U.S.C. §927

Statute text not available for this section.

Treasury Regulations

Treas. Reg. §Treas. Reg. §1.927(a)-1T Temporary regulations; definition of export property
Treas. Reg. §Treas. Reg. §1.927(a)-1T(a) General rule.
Treas. Reg. §Treas. Reg. §1.927(a)-1T(b) Services.
Treas. Reg. §Treas. Reg. §1.927(a)-1T(c) Manufacture, production, growth, or extraction of property—(1) By a person other than a FSC.
Treas. Reg. §Treas. Reg. §1.927(a)-1T(d) Foreign use, consumption or disposition—(1) In general.
Treas. Reg. §Treas. Reg. §1.927(a)-1T(e) Foreign content of property—(1) The 50 percent test.
Treas. Reg. §Treas. Reg. §1.927(a)-1T(f) Excluded property—(1) In general.
Treas. Reg. §Treas. Reg. §1.927(a)-1T(g) Oil and gas—(1) In general.
Treas. Reg. §Treas. Reg. §1.927(a)-1T(h) Export controlled products—(1) In general.
Treas. Reg. §Treas. Reg. §1.927(a)-1T(i) Property in short supply.
Treas. Reg. §Treas. Reg. §1.927(a)-1T(v) Leases of property for ultimate use outside the United States.
Treas. Reg. §Treas. Reg. §1.927(d)-2T Temporary regulations; definitions and special rules relating to Foreign Sales Corporation
Treas. Reg. §Treas. Reg. §1.927(d)-2T(a) Definition of related supplier.
Treas. Reg. §Treas. Reg. §1.927(d)-2T(b) Definition of related party.

17 Citing Cases

General Dynamics Corporation and Subsidiaries, Petitioner 108 T.C. No. 9 · 1997

On March 22, 1985, GENDYN/FSC elected under section 927(f) to be treated as a foreign sales corporation (FSC).

General Dynamics Corp. & Subsidiaries v. Commissioner 108 T.C. 107 · 1997

On March 22, 1985, gendyn/fsc elected under section 927(f) to be treated as a foreign sales corporation (FSC).

General Electric Company and Subsidiaries, Petitioner T.C. Memo. 1995-306 · 1995

of the DRA created a similar vehicle; i.e., the Foreign Sales Corp. (FSC), in secs. 921 through 927 to carry forward the Congress' intent to stimulate United States exports. Many of the FSC provisions, including the definition of export property in sec. 927, mirror (or are substantially similar to) the corresponding DISC provision. - 11 - qualify as a DISC, sec. 995(b)(2).8 St. Jude Medical, Inc. v. Commissioner, 97 T.C. 457, 462 (1991), affd. in part, revd. on another issue 34 F.3d 1394 (8th C

Microsoft Corporation, Petitioner 115 T.C. No. 17 · 2000

Microsoft Corp. v. Commissioner 115 T.C. 228 · 2000

Michael Wolff v. United States 773 F.3d 583 · Cir.

Gazzola v. Hochul 88 F.4th 186 · Cir.

Celia Mazzei, Petitioner · 2018

Angelo L. Mazzei & Mary E. Mazzei, Petitioners · 2018

Angelo L. Mazzei & Mary E. Mazzei, Petitioners · 2014

Celia Mazzei, Petitioner · 2014

Bruce F. & Judy E. Johnson, Petitioner T.C. Memo. 1993-178 · 1993

United States v. Laboy-Torres 553 F.3d 715 · Cir.

United States v. Marco Laboy-Torres · Cir.

Celia Mazzei v. Cir · Cir.

Tidewater Inc. v. United States 565 F.3d 299 · Cir.

Terry L. Jones v. United States 207 F.3d 508 · Cir.