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INTERNAL REVENUE CODE OF 1986


Index  » Subtitle A  » Chapter 1  » Subchapter R

Subtitle A. Income Taxes (§§ 1-1564)

CHAPTER 1. NORMAL TAXES AND SURTAXES

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

Current through February 18, 2024 (Pub. L. 118-39)



The following list shows all sections of subchapter R (Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate) of chapter 1 (NORMAL TAXES AND SURTAXES) of subtitle A (Income Taxes (§§ 1-1564)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.


SectionSection Title
I.R.C. 1352Alternative tax on qualifying shipping activities
I.R.C. 1353Notional shipping income
I.R.C. 1354Alternative tax election; revocation; termination
I.R.C. 1355Definitions and special rules
I.R.C. 1356Qualifying shipping activities
I.R.C. 1357Items not subject to regular tax; depreciation; interest
I.R.C. 1358Allocation of credits, income, and deductions
I.R.C. 1359Disposition of qualifying vessels
 

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