Public Law 119-73 (01/23/2026)
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.
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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