§7518. Tax incentives relating to merchant marine capital construction funds — Inbound Citations
26 U.S.C. § 7518
Cited by 3 provisions in release 119-102.
Citations to 26 U.S.C. § 7518 as a whole
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(1) taxable income (determined without regard to this chapter and section 7518 of such Code (26 U.S.C. 7518)) for the taxable year shall be reduced by the amount deposited for the taxable year out of amounts referred to in section 53505(a)(1) of this title;
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(4) the earnings and profits of a corporation (within the meaning of section 316 of such Code (26 U.S.C. 316)) shall be determined without regard to this chapter and section 7518 of such Code (26 U.S.C. 7518); and
Citations to §7518(g)(6)(A)
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(K) subparagraph (A) of section 7518(g)(6) (relating to nonqualified withdrawals from capital construction funds taxed at highest marginal rate),