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Synonyms for disc

Synonyms for disc

something with a round shape resembling a flat circular plate

(computer science) a memory device consisting of a flat disk covered with a magnetic coating on which information is stored

References in periodicals archive ?
[section] 1.861-8(e)(3) (relating to the allocation of research and development expenses) is valid when its application frustrates the operation of the domestic international sales corporation and FSC provisions.
The FSC rules, which were enacted in 1984, were designed to further goals underlying the predecessor domestic international sales corporation (DISC) provisions encouraging economic activity and job creation in the United States by providing an incentive for exports.
Given the inevitable repeal of the extraterritorial income (ETI) exclusion and the current 15% tax rate on corporate dividends, companies that export property should consider the advantages of using an interest charge domestic international sales corporation (IC-DISC).
Mention was made of the manufacturing incentives introduced to counter the Domestic International Sales Corporation in the early 1970s.
911 and the allowable deductions attributable to a foreign sales corporation or a domestic international sales corporation.
The EIE does not apply to any taxpayer that is a member of a controlled group that includes a domestic international sales corporation (DISC) at any time during the tax year.
Like the "qualified trade or business" requirement, the "eligible corporation" requirement is also defined in the negative as a domestic corporation and not a domestic international sales corporation (DISC) or former DISC; a corporation for which a Sec.
Is not a shareholder of a foreign sales corporation (FSC) or an interest-charge domestic international sales corporation (IC-DISC).
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