U.S. Tax Benefits for Exporting the IC-DISC

  • Presentation Time: 1 hour

  • Florida Bar CLE Credits: 1.0

Updated to include:  The Export Disc Corporation Computer Software And Internet Sales And Licenses

Veteran South Florida Tax Attorney Richard S. Lehman will explain the “IC-DISC” a hidden gem in the tax code.

U.S. taxpayers that sell, lease or license “export property” which is manufactured, produced or grown in the United States (more than 50% of the DISC materials sold must be made in America), can take advantage of strong support for their export profits in the Internal Revenue Code.

The IC-DISC has been approved as an acceptable tax planning entity for the export of American produced computer software and programs as early as 1985. In 1998, a very detailed set of Treasury Regulations were issued that have added certainty to this area of the law.

Presentation Resources

  1. IC-DISC RESOURCES: Presentation slides download pdf
  2. The United States Tax Benefits Of Exporting Read full article online OR download article as pdf
  3. *NEW* The IC-DISC and U.S. Exporting of Computer Software, Internet Sales and Licenses Read full article online

Testimonials from professionals who have watched this presentation:

“Very informative on a difficult topic.”
“The information was very clearly communicated.”
“Terrific presentation.”
“I’ve obtained knowledge of IC-DISC and the relevance of it.”

CLE CREDIT NOTE: The Florida Bar requires the full presentation is viewed and this survey is completed, before credits can be provided. Thank you.