skip navigation
NOTES:
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.
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.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.