Subchapter R—Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate (§§ 1352—1359)
- § 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