---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stA/ch1/schR"
level: "subchapter"
label: "Subchapter R"
heading: "Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stA-ch1-schR"
sections_count: 8
---

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

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

## Sections

- [§1352. Alternative tax on qualifying shipping activities](/usc/26/1352.md)
- [§1353. Notional shipping income](/usc/26/1353.md)
- [§1354. Alternative tax election; revocation; termination](/usc/26/1354.md)
- [§1355. Definitions and special rules](/usc/26/1355.md)
- [§1356. Qualifying shipping activities](/usc/26/1356.md)
- [§1357. Items not subject to regular tax; depreciation; interest](/usc/26/1357.md)
- [§1358. Allocation of credits, income, and deductions](/usc/26/1358.md)
- [§1359. Disposition of qualifying vessels](/usc/26/1359.md)