26 USC Subchapter R
Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
October 30, 2020
§
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
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