Internal Revenue Code · 26 U.S.C.
§ 1352. Alternative tax on qualifying shipping activities
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 1352
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- October 22, 2004 by Pub. L. 108–357
- Length
- 2 subsections · 74 words · about 1 min to read
- Cross-references
- cites 1; cited by 1 Code section and 0 other regulations
In the case of an electing corporation, the tax imposed by section 11 shall be the amount equal to the sum of—
(Added Pub. L. 108–357, title II, § 248(a), Oct. 22, 2004, 118 Stat. 1450.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 1 other section
Cited by 1 Code section
Amendment history
From the source credit and the official notes, newest first.
- Added by Pub. L. 108–357
Where it sits in the Code
- Subtitle A Income Taxes
- Chapter 1 NORMAL TAXES AND SURTAXES
- Subchapter R Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
Nearby sections
- § 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
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to taxable years beginning after Oct. 22, 2004, see section 248(c) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendments note under section 56 of this title.