Public Law 119-88 (05/04/2026)
Subchapter R Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
Browse 0 units and 8 sections in Subchapter R Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate of Title 26.
Sections in Subchapter R
§ 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