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