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Internal Revenue Code · 26 U.S.C.

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

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. § 1352 Alternative tax on qualifying shipping activities
  2. § 1353 Notional shipping income
  3. § 1354 Alternative tax election; revocation; termination
  4. § 1355 Definitions and special rules
  5. § 1356 Qualifying shipping activities
  6. § 1357 Items not subject to regular tax; depreciation; interest
  7. § 1358 Allocation of credits, income, and deductions
  8. § 1359 Disposition of qualifying vessels