- § 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
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26 U.S. Code Subchapter R - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
Editorial Notes
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.