26 U.S. Code Chapter 1, Subchapter R - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate

Sec. 1352. Alternative tax on qualifying shipping activities. 1353. Notional shipping income. 1354. Alternative tax election; revocation; termination. 1355. Definitions and special rules. 1356. Qualifying shipping activities. 1357. Items not subject to regular tax; depreciation; interest. 1358. Allocation of credits, income, and deductions. 1359. Disposition of qualifying vessels.
Prior Provisions

A prior subchapter R, consisting of section 1361, related to election of certain partnerships and proprietorships to be taxed as domestic corporations, prior to repeal by Pub. L. 89–389, § 4(b)(1),Apr. 14, 1966, 80 Stat. 116, effective Jan. 1, 1969.

The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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