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.

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