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the U.S. Code
2005 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 1 - NORMAL TAXES AND SURTAXES
Subchapter R - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
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- Sec. 1352 - Alternative tax on qualifying shipping activities
- Sec. 1353 - Notional shipping income
- Sec. 1354 - Alternative tax election; revocation; termination
- Sec. 1355 - Definitions and special rules
- Sec. 1356 - Qualifying shipping activities
- Sec. 1357 - Items not subject to regular tax; depreciation; interest
- Sec. 1358 - Allocation of credits, income, and deductions
- Sec. 1359 - Disposition of qualifying vessels
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