Microsoft Corp. v. Commissioner, 311 F.3d 1178 (9th Cir. 2002), rev'g 115 T.C. 228 (software qualifies as "export property")
Union Carbide Corp. v. Commissioner, 110 T.C. 375 (1998) (statute of limitations must be open for both FSC and supplier to redetermine FSC expenses)
Joint Committee on Taxation, Background and History of the Trade Dispute Relating to the Prior-Law Foreign Sales Corporation Provisions and the Present-Law Exclusion for Extraterritorial Income and a Description of These Rules (JCX-10-02), February 25, 2002
Joint Committee on Taxation, Technical Explanation of the Senate Amendment to H.R. 4986, the "FSC Repeal and Extraterritorial Income Exclusion Act of 2000" (JCX-111-00), November 1, 2000
Erwin, Issues in Using a FSC in the Export of Computer Software, 86 J. Tax'n 147 (1997)
Larkins, Recent Changes Enhance Barbados as FSC Domicile, 7 J. Int'l Tax'n 58 (1996)
Form 1120-FSC U.S. Income Tax Return of a Foreign Sales Corporation (2001)
Form 1120-FSC (Schedule P) Transfer Price or Commission (2001)
Form 1120-FSC Instructions (2001)
Form 8873 Extraterritorial Income Exclusion (2004)
Instructions for Form 8873 Extraterritorial Income Exclusion (2004)
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