§1354. Alternative tax election; revocation; termination — Inbound Citations

Citations to §1354(a)

• 26 U.S.C. § 1355(c)(2)

  Go to provision →
  (2) A corporation meets the shipping activity requirement of this subsection for the first taxable year for which the election under section 1354(a) is in effect only if the requirement of paragraph (4) is met for the preceding taxable year.