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United States Code
Title 26
A
Chapter 1
Subchapter R
Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
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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