There is a newer version
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this Subchapter
2018 US Code
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
United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
sections 1352 to 1359 |
2018 |
January 14, 2019 |
No |
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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