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

Chap.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.

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.