US Code
CHAPTER 1— NORMAL TAXES AND SURTAXES
Subchapter R— Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate

§ 1352. Alternative tax on qualifying shipping activities - (1) the tax imposed by section 11 determined after the...

§ 1353. Notional shipping income - (a) In generalFor purposes of this subchapter, the notional shipping...

§ 1354. Alternative tax election; revocation; termination - (a) In generalA qualifying vessel operator may elect the application...

§ 1355. Definitions and special rules - (a) DefinitionsFor purposes of this subchapter—(1) Electing corporationThe term “electing...

§ 1356. Qualifying shipping activities - (a) Qualifying shipping activitiesFor purposes of this subchapter, the term...

§ 1357. Items not subject to regular tax; depreciation; interest - (a) Exclusion from gross incomeGross income of an electing corporation...

§ 1358. Allocation of credits, income, and deductions - (a) Qualifying shipping activitiesFor purposes of this chapter, the qualifying...

§ 1359. Disposition of qualifying vessels - (a) In generalIf any qualifying vessel operator sells or disposes...