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  1. IRC
  2. Subtitle A
  3. Chapter 1
  4. Subchapter R

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

Sec. 1352. Alternative Tax On Qualifying Shipping Activities

Sec. 1353. Notional Shipping Income

Sec. 1354. Alternative Tax Election; Revocation; Termination

Sec. 1355. Definitions And Special Rules

Sec. 1356. Qualifying Shipping Activities

Sec. 1357. Items Not Subject To Regular Tax; Depreciation; Interest

Sec. 1358. Allocation Of Credits, Income, And Deductions

Sec. 1359. Disposition Of Qualifying Vessels