This article compares the U.S. export incentives, the Domestic International Sales Corporation (DISC) and the newer Foreign Sales Corporation (FSC), and concludes that the complexities of the FSC will make achieving the objective of reducing the tax on imports a challenge to lawyers and accountants alike.





To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.