26 USC Subtitle A, CHAPTER 1, Subchapter R: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle A-Income TaxesCHAPTER 1-NORMAL TAXES AND SURTAXESSubchapter R-Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
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.
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