Subchapter R - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
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Subchapter R - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
26 USC 1352 - Alternative tax on qualifying shipping activities
26 USC 1353 - Notional shipping income
26 USC 1354 - Alternative tax election; revocation; termination
26 USC 1355 - Definitions and special rules
26 USC 1356 - Qualifying shipping activities
26 USC 1357 - Items not subject to regular tax; depreciation; interest
26 USC 1358 - Allocation of credits, income, and deductions
26 USC 1359 - Disposition of qualifying vessels
‹ 26 USC 1351 - Treatment of recoveries of foreign expropriation losses
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26 USC 1352 - Alternative tax on qualifying shipping activities ›
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