Interest-Charge Domestic International Sales Corporation

Acronym

Definition

ICDISC

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An automatic change is available to shareholders of a foreign sales corporation (FSC) or interest-charge domestic international sales corporation (IC-DISC) if the FSC or IC-DISC in which the corporation is a principal shareholder would be required to change its tax year under Temp. IRS issues new procedure for automatic accounting period changes by Bruce, Judi / The Tax Adviser Use of a foreign sales corporation (FSC) or an interest-charge domestic international sales corporation (IC-DISC) generally is not beneficial to S corporations. S corporations in the international setting by Elliott, Richard / The Tax Adviser Interest-charge domestic international sales corporations (IC-DISCs)and foreign sales corporations (FSCs), S corporations, personal service corporations, minority shareholders in controlled foreign corporations or foreign personal holding companies, certain passive foreign investment companies (PFICs) and certain shareholders of PFICs cannot use the expedited procedure. Expeditious approval of accounting period changes by Levy, Marc D. / The Tax Adviser	INTEL/TAF INTELCOM INTELEC INTELLSAT INTELPOST INTELS INTELSAT INTELSATC INTELSEC INTELSITSUM INTELSUM INTELTNG INTEM INTEMA INTER INTERACTORS INTERATOM INTERBOA INTERCAL INTERCO INTERCOM INTERCOMM INTERCON INTERCOSMOS INTERCOT Interest-Charge Domestic International Sales Corporation INTERF INTERFAIS INTERFER INTERFET INTERGRAF INTERMAR INTERMARC INTERNAV INTERNET INTERNIC INTEROP INTERP INTERPACK InterPARES INTERPERS INTERPOL INTERPOL-USNCB INTERPS INTERROB INTERTANKO InterTEC INTERVIEWS INTET INTETAIN INTEX	Interest reipublicae ut carceres sint in tuto Interest reipublicae ut qualibet re sua bene utatur Interest reipublicae ut sit finis litium Interest Sensitive Interest Sensitive Stock Interest Sensitive Stocks Interest Sensitive Whole Life Interest Service Coverage Ratio Interest Subsidies Interest subsidy Interest tax shield Interest Tax Shields interest tests Interest Withholding Tax Interest, Commission, Extras Interest, Dividend, or Net Rental Income Interest-Adjusted Cost Interest-Adjusted Costs Interest-Adjusted Net Cost Interest-Based Locality interest-bearing interest-bearing Interest-Bearing Eligible Liabilities Interest-Bearing Eligible Liability Interest-Bearing Real Estate Trust Account Interest-Charge Domestic International Sales Corporation interest-free interest-free Interest-Free Season Ticket Loan interest-group interest-group interest-group interest-only interest-only interest-only interest-only Interest-only loan Interest-Only Loans Interest-only mortgage Interest-Only Mortgages interest-only securities interest-only securities Interest-only strip Interest-only strip Interest-only strip Interest-only strip Interest-Only Strips Interest-Paid-Through Date Interest-Rate Cap Interest-Rate Cap Interest-Rate Cap Interest-Rate Cap Interest-Rate Cap Interest-Rate Caps Interest-Rate Caps Interest-Rate Caps

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An automatic change is available to shareholders of a foreign sales corporation (FSC) or interest-charge domestic international sales corporation (IC-DISC) if the FSC or IC-DISC in which the corporation is a principal shareholder would be required to change its tax year under Temp.

IRS issues new procedure for automatic accounting period changes by Bruce, Judi / The Tax Adviser

Use of a foreign sales corporation (FSC) or an interest-charge domestic international sales corporation (IC-DISC) generally is not beneficial to S corporations.

S corporations in the international setting by Elliott, Richard / The Tax Adviser

Interest-charge domestic international sales corporations (IC-DISCs)and foreign sales corporations (FSCs), S corporations, personal service corporations, minority shareholders in controlled foreign corporations or foreign personal holding companies, certain passive foreign investment companies (PFICs) and certain shareholders of PFICs cannot use the expedited procedure.

Expeditious approval of accounting period changes by Levy, Marc D. / The Tax Adviser