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.


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