Subchapter R - ELECTION TO DETERMINE CORPORATE TAX ON CERTAIN INTERNATIONAL SHIPPING ACTIVITIES USING PER TON RATE
- Section 1352 - Alternative tax on qualifying shipping activities
- Section 1353 - Notional shipping income
- Section 1354 - Alternative tax election; revocation; termination
- Section 1355 - Definitions and special rules
- Section 1356 - Qualifying shipping activities
- Section 1357 - Items not subject to regular tax; depreciation; interest
- Section 1358 - Allocation of credits, income, and deductions
- Section 1359 - Disposition of qualifying vessels