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Instructions for Form 1120-IC-DISC (2003)
Interest Charge Domestic International Sales Corporation Return
Section references are to the Internal Revenue Code unless otherwise noted.
2003
Table of Contents
Instructions for Form 1120-IC-DISC - Introductory Material
Photographs of Missing Children
Unresolved Tax Issues
How To Make a Contribution To Reduce the Public Debt
How To Get Forms and Publications
General Instructions
Purpose of Form
What Is an IC-DISC?
Who Must File
When To File
Who Must Sign
Other Forms, Schedules, and Statements That May Be Required
Forms
Schedules
Statements
Assembling the Return
Accounting Methods
Nonaccrual experience method.
Accounting Periods
Rounding Off to Whole Dollars
Recordkeeping
Definitions
Section 993
Section 994, Intercompany Pricing Rules
Section 994(c), Export Promotion Expenses
Deficits in Earnings and Profits
Penalties
Specific Instructions
Period Covered
Address
Taxable Income
Schedule A
Cost of Goods Sold
Schedule B
Gross Income
Line-by-Line Instructions
Schedule C
Dividends and Dividends-Received Deduction
Schedule E
Deductions
Schedule J
Part I—Deemed Distributions Under Section 995(b)(1)
Part II—Section 995(b)(1)(E) Taxable Income
Part III—Deemed Distributions Under Section 995(b)(2)
Part IV—Actual Distributions
Part V—Deferred DISC Income Under Section 995(f)(3)
Schedule K
Shareholder's Statement of IC-DISC Distributions
Schedule L
Balance Sheets per Books
Schedule N
Export Gross Receipts of the IC-DISC and Related U.S. Persons
Schedule O
Other Information
Schedule P
Intercompany Transfer Price or Commission
Instructions for Form 1120-IC-DISC - Notices
Paperwork Reduction Act Notice.
Index
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