DC

(redirected from Domestic corporation)
Also found in: Legal, Financial.
AcronymDefinition
DCDirect Current (electricity)
DCDistrict of Columbia (US postal abbreviation)
DCDoctor of Chiropractic
DCDiners Club (credit card)
DCDark Crystal (Lineage 2 Game armor set)
DCDevice Context (Microsoft Windows programming)
DCDistrict Court
DCDiscount
DCDisney Channel
DCDuty Cycle
DCDown (Stage) Center
DCDetective Comics
DCData Collection
DCDistribution Center
DCDistrict Council
DCDigital Camera
DCDomain Controller
DCDevelopment Center
DCDay Care
DCData Communication
DCDeath Company (gaming clan)
DCDirect Connect (NeoModus)
DCData Center
DCDiscount Code
DCDirt Cheap
DCDamage Control
DCDouglas County
DCDry Cell (band)
DCDisplay Control
DCDouble Check (valve used to protect water supplies)
DCDefined Contribution (qualified pension plan)
DCDublin Core
DCDeath Certificate
DCDreamCast (Sega)
DCDiscovery Channel
DCDivision Chief
DCDot Com
DCDocument Control
DCDeath Cab for Cutie (band)
DCDust Collector
DCData Control
DCDouble Crochet
DCDesign Criteria
DCDestiny's Child (band)
DCDoesn't Count
DCDigital Cinema
DCDon't Cry (Guns N' Roses song)
DCDavidson College (Davidson, NC)
DCDick Cheney
DCDeveloping Country
DCDane Cook (comedian)
DCDevelopment Coordinator
DCData Collector
DCDallas Cowboys
DCDischarge (from a hospital, medical care, etc)
DCDevice Control
DCDaughter Card (electronic circuits)
DCDelivery Confirmation (US Postal Service)
DCDependent Care (US IRS)
DCDixie Chicks (band)
DCDeputy Commissioner
DCDebit Card
DCDisconnected (from, spatial reasoning)
DCDetention Center
DCDisconnect(ed)
DCDevelopment Cooperation
DCData Compression
DCDutchess County (New York)
DCDartmouth College
DCDirectional Coupler
DCDetective Conan (Anime)
DCDesert Combat (computer game)
DCDirect Communication
DCDiet Coke
DCDepartment of Communications
DCDirection Control
DCDick Clark
DCDepartment of Conservation
DCDashboard Confessional (band)
DCDead Center
DCDocument Cloud (Adobe Acrobat)
DCDefense Counsel
DCDisciples of Christ
DCDeloitte Consulting
DCDebt Collector
DCData Coordinator
DCDa Capo (Repeat from the Beginning)
DCDawson's Creek (TV show)
DCDegrees Celsius
DCDream Cast (game console)
DCDivine Comedy
DCDigital Certificate
DCDendritic Cell
DCDrew Carey
DCDesign Change
DCDisplay Controller
DCDark Cloud (video game)
DCDefiance College
DCDialysis Center
DCDiscontinuation
DCDirect Connect (instant messenging)
DCDivorce Court (TV show)
DCDaimler Chrysler
DCDirect Cost
DCDeccan Chronicle (English newspaper in India)
DCDeveloped Country
DCDouglas Commercial (aircraft series)
DCDivision of Compliance
DCDietitians of Canada
DCDepartment Chief
DCDental Corps
DCDistrict Commissioner (UK scouting)
DCDaughters of Charity
DCDocument Code
DCDirect Quote (forums)
DCDepth Charge
DCDawson Creek (British Columbia, Canada)
DCDouble Column
DCDelta College (Michigan)
DCDevice Controller
DCData Cartridge
DCDiplomatic Corps
DCDavid Cronenberg (film director)
DCDemocrazia Cristiana (Italian: Christian Democratic Party)
DCDrive Carefully
DCDescoberta do Conhecimento (Portuguese: Knowledge Discovery; Brazil and Portugal)
DCDirect Credit
DCDesign Compiler (computing)
DCDon Caballero (band)
DCData Carrier
DCDisciplinary Committee
DCDouglas College
DCDistrict Coordinator
DCDay Case (medical procedures)
DCDavid Coulthard (formula 1 driver)
DCDavao City (Philippines)
DCDirect Chill (casting process)
DCDana College (Blair, Nebraska, USA)
DCDetachment Commander (Australia)
DCDealer Cost
DCDistrito Comedia (Spanish: District Comedy)
DCDigital Cables
DCDoug Christie (NBA Player)
DCDomestic Corporation
DCDark Carnival
DCDairy Council
DCDeath Claim (insurance)
DCDining Commons (various schools)
DCDetective Constable
DCDefensa Civil (Argentina)
DCDordt College (Sioux Center, Iowa)
DCDouble Crown
DCDerrick Coleman (basketball player)
DCDecimal Classification
DCDaisy Cutter
DCDevelopment Commissioner
DCDepartamento de Computación (Spanish: Computing Department)
DCDynamic Compaction (geotechnical engineering)
DCDouble Cortex
DCDress Circle
DCData Controller
DCDrain Cock
DCDecatur Central (High School)
DCDear Children
DCDomain Component (LDAP)
DCDelegated Control
DCDigital Curriculum
DCDecember's Children (Rolling Stones album)
DCDocument Collaboration
DCDisplay Console
DCData Camera
DCDrain Connection
DCDroors Clothing
DCDeployment Configuration
DCDisarmament Commission (UN)
DCDisaster Control
DCDouble Crater (astronomy)
DCDorsal Column
DCDetection Classification
DCDouble Couple (seismology)
DCDifficulty Class (gaming)
DCDual Champion
DCDifferential Cryptanalysis (cryptography)
DCDemokratski Centar (Croatian: Democratic Centre, political party)
DCDocumentation Control
DCDivisional Commander (Salvation Army)
DCDistrict Collector
DCDamage Controlman (US Navy rating)
DCDamage Controlman
DCDeparture Control
DCDevelopment Characteristics
DCDrift Correction
DCDragon Court
DCDivisional Commissioner (Bangladesh)
DCDecent Christian (the band DC Talk)
DCDemocratico Cristiano (Christian Democratic Party, Italy)
DCDeputies Committee (US DoD)
DCDoctrine & Covenants (Latter-day Saint Scripture)
DCDifferential Correction
DCData Consult (Beirut, Lebanon)
DCDeath Cruiser (gaming)
DCDummy Corporation (IRB)
DCDry Container (logistics)
DCDocking Compartment
DCData Complexity
DCDecision Coverage
DCDen Chief (Boy Scouts of America)
DCDetector Controller
DCDamage Class (gaming)
DCDisposal Code
DCDemocratic Centre (Croatia)
DCDrain Channel
DCDishonored Check
DCDeployment Champion (Lean Six Sigma business leader)
DCDublin Corporation (Ireland)
DCDislocated Civilian (US DoD)
DCDirector of Ceremonies
DCDelayed Call (trunks)
DCDisconnect Confirm
DCDemand Code
DCDefect Coverage
DCDiablo Clone (gaming, Diablo 2)
DCDefocus Control (Nikon lens technology)
DCDefect Code
DCDipolog City (Philippines)
DCDirect Converter
DCDigitally Correct
DCDespués de Cristo (Spanish: After Christ)
DCDopo Cristo (Italian: After Christ)
DCDuration Calculus
DCDevice Coordinate (computer science)
DCDiphenylcyanoarsine
DCDistrict Controller
DCDicky Cheung (Chinese pop artist)
DCDisconnect Code
DCDisplaced Civilian(s)
DCDistributed Center
DCDebris Collector (space)
DCDistributive Computing
DCDetention Class
DCDesert Crisis (Half-Life modification)
DCDiscovery Connection
DCDigital Courage eV (Bielefeld, Germany)
DCDrip Can
DCDelta Conyne (kite with box kite construction and delta wing shape)
DCDrake Centre (University of Manitoba)
DCDoppler Centroid
DCDoom Connector (gaming software)
DCDefense Carrier
DCDamaged Cybernetics (hacker group)
DCDisplay Coupler
DCDeficiency Category
DCDamascus College (Ballarat, Australia)
DCDrill and Ceremonial
DCNational Department Chief
DCDiscipleship Coordinator
DCDaughters of Charity of Saint Vincent de Paul
DCDarigan Citadel (Neopets)
DCDansalan College
DCWilliam G. Davis Centre (University of Waterloo, ON, Canada)
DCDikewood Corporation
DCDirectionality Classification
DCDiameter of the Coverage Area
DCDiagonally to Centre (dance)
DCDel Ray Connecting Railroad Company
DCDigital Port Card
DCDead Caulfields (tribute webpage to JD Salinger)
DCDistribuidora Cruz (Spanish)
DCDioptre Cylinder
DCDrinking Christians/Catholics
References in periodicals archive ?
disregarded entities owned by foreign persons would be treated as domestic corporations under regulations proposed by the IRS (REG-127199-15).
It recommended that the combination rule be expanded to include separate units that are owned directly or indirectly by domestic corporations that are members of the same consolidated group, as well as dual resident corporations.
Accordingly, and as Alabama admitted, state law gave domestic corporations the "ability to reduce their franchise tax liability simply by reducing the par value of their stock, while it denies foreign corporations the same ability.
If an inversion transaction meets all of the above tests, the foreign acquiring corporation is treated as a surrogate foreign corporation with respect to the expatriated domestic corporation or partnership.
1503(d)-4(f)(2) also eliminates the closing agreement requirement and substitutes a new domestic use agreement requiring: (i) the unaffiliated domestic corporation or new consolidated group (subsequent elector) to enter into such an agreement; and (ii) the corporation or consolidated group that filed the original domestic use agreement (original elector) to file a statement with its tax return for the year of the event.
If an inversion transaction meets all the above tests, the foreign acquiring corporation is treated as a surrogate foreign corporation with respect to the expatriated domestic corporation or partnership.
real property holding company (USRPHC), as any interest in a domestic corporation, other than an interest solely as a creditor, is presumed to be a USRPI pursuant to Sec.
897(c)(1) establishes a statutory presumption that any interest (other than an interest solely as a creditor) in any domestic corporation is a USRPI unless the taxpayer establishes that the domestic corporation is not and was not a USRPHC during the relevant time frame.
It recommended that the rules clarify that a domestic corporation will be considered a dual resident corporation only if it is itself subject to income tax in the foreign country, either directly or because, under foreign law, it is severally liable as a member of a foreign consolidated or combined tax return.
A foreign corporation acquires (directly or indirectly) substantially all the properties of a domestic corporation (or partnership) (the acquisition test);
A claim that a nondiscrimination provision allows a foreign corporation to elect treatment as a domestic corporation for purposes of the Foreign Investment in Real Property Tax Act.
A reporting corporation that is a domestic corporation and is at any time during the year a 25% foreign-owned entity must file the form.