Title 26Subchapter

Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate

Contents

  1. § 1352. Alternative tax on qualifying shipping activities
  2. § 1353. Notional shipping income
  3. § 1354. Alternative tax election; revocation; termination
  4. § 1355. Definitions and special rules
  5. § 1356. Qualifying shipping activities
  6. § 1357. Items not subject to regular tax; depreciation; interest
  7. § 1358. Allocation of credits, income, and deductions
  8. § 1359. Disposition of qualifying vessels