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Foreign Sales Corporation

   Also found in: Acronyms, Wikipedia 0.09 sec.
Foreign Sales Corporation (FSC)
A special type of corporation created by the Tax Reform Act of 1984 that is designed to provide a tax incentive for exporting U.S.-produced goods.
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Repeal of the foreign sales corporation and extraterritorial income exclusion binding contract transition rules, due to the risk of World Trade Organization sanctions (TIPRA Section 513);
TIPRA covers some issues, neglects others by Constantine, Anthony / The Tax Adviser
The first of these modify existing provisions relates to the foreign sales corporation and extraterritorial income regimes.
TIPRA: what it does ... and does not cover; The Tax Increase ... by de Mesa Graziano, Cheryl / Financial Executive
The foreign sales corporation issue has already seen the EU impose sanctions against a host of U.
Congressional inaction, Part 1: WTO rebuke by Pro Farmer
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