uscode.io
U.S. Code Title 26
Subtitle A
Chapter 1
Subchapter R
Night Mode
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