US Code - Subchapter R: Election to determine corporate tax on certain international shipping activities using per ton rate

US Code - Subchapter R: Election to determine corporate tax on certain international shipping activities using per ton rate

Search US Code - Subchapter R: Election to determine corporate tax on certain international shipping activities using per ton rate

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Section 1352 Alternative tax on qualifying shipping activities
Section 1353 Notional shipping income
Section 1354 Alternative tax election; revocation; termination
Section 1355 Definitions and special rules
Section 1356 Qualifying shipping activities
Section 1357 Items not subject to regular tax; depreciation; interest
Section 1358 Allocation of credits, income, and deductions
Section 1359 Disposition of qualifying vessels

Readjustment of tax between years and special limitations

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Normal taxes and surtaxes

Tax treatment of s corporations and their shareholders

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