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

Sec.
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.

        

Editorial Notes

Prior Provisions

A prior subchapter R, consisting of section 1361, related to election of certain partnerships and proprietorships to be taxed as domestic corporations, prior to repeal by Pub. L. 89–389, §4(b)(1), Apr. 14, 1966, 80 Stat. 116, effective Jan. 1, 1969.