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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle A. Income Taxes |
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Chapter 1. NORMAL TAXES AND SURTAXES |
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SubChapter R. Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate |
SubChapter R. Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
| § 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, § 4(b)(1),