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
Table of Contents

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Table of Contents
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.


Publication Title United States Code, 2018 Edition, 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
Subchapter R - Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
- Table Of Contents
Date 2018
Laws In Effect As Of Date January 14, 2019
Positive Law No
Disposition standard
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