For a closely held U.S. company engaged in export sales, an IC-DISC offers opportunities to both reduce the amount of revenue subject to the ordinary income tax rate and provide financial compensation to employees, shareholders, or other stakeholders.
Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/ZtOY4KBkhQM/clinic-story-06.aspx
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