Notes on election to determine corporate tax on certain international shipping activities using per ton rate : US Code - Notes

Search Notes on election to determine corporate tax on certain international shipping activities using per ton rate : US Code - Notes

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, Sec.
4(b)(1), Apr. 14, 1966, 80 Stat. 116, effective Jan. 1, 1969.