---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schF/ptV"
level: "part"
label: "Part V"
heading: "Shipowners’ Protection and Indemnity Associations"
release: "119-102"
url: "https://uscodex.org/usc/26/stA-ch1-schF-ptV"
sections_count: 1
---

# Part V — Shipowners’ Protection and Indemnity Associations

Title 26 — Internal Revenue Code › Subtitle A — Income Taxes › Chapter 1 — Normal Taxes and Surtaxes › Subchapter F — Exempt Organizations

## Sections

- [§526. Shipowners’ protection and indemnity associations](/usc/26/526.md)