Table of Contents

Part 1 ­ BASICS

Chapter I-DISC Benefits

Part II-QUALIFICATION REQUIREMENTS

Chapter 2 - Forming a DISC
Chapter 3 - Ongoing Requirements
Chapter 4 - Export Property and Business Assets
Chapter 5 - Receivables
Chapter 6 - Producers' Loans
Chapter 7 - FISC
Chapter 8 - Financial Assets
Chapter 9 ­ DISC Services

Part III - DISCPRICING

Chapter 10-Pricing and Profits
Chapter 11-Grouping DISC Transactions
Chapter 12-Marginal Costing

Part IV ­ DISTRIBUTIONS

Chapter 13-Distributions by a DISC
Chapter 14-The Incremental Rules
Chapter 15-Deficiency Distributions

Part V - DISC REORGANIZATIONS

16-Restructuring DISC Operations