United States Code · Subchapter

Subchapter R — Election To Determine Corporate Tax On Certain International Shipping Activities Using Per Ton Rate

26 U.S.C. subch. schR

• § 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