There is a newer version of the US Code
2014 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle A - Income Taxes (Sections 1 - 1564)
Chapter 1 - Normal Taxes and Surtaxes (Sections 1 - 1400U-3)
Subchapter R - Election to Determine Corporate Tax on Certain International Shipping Activities Using per Ton Rate (Sections 1352 - 1359)
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Metadata
| Publication Title | United States Code, 2012 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle A - Income Taxes CHAPTER 1 - NORMAL TAXES AND SURTAXES Subchapter R - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate |
| Contains | sections 1352 to 1359 |
| Date | 2014 |
| Laws In Effect As Of Date | January 5, 2015 |
| Positive Law | No |
| Disposition | standard |
- Table of Contents
- Front Matter
- 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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