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► 26 U.S.C. § 1352 26 u.s.c. · normal taxes and surtaxes · title 26
26 U.S.C. § 1352
Alternative tax on qualifying shipping activities
Title 26 USC
● ACTIVE
Ch. 1
Jurisdiction Federal — United States
Chapter NORMAL TAXES AND SURTAXES
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-A885BF
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE 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 Sec. 1352 - Alternative tax on qualifying shipping activities From the U.S. Government Publishing Office, www.gpo.gov

§1352. Alternative tax on qualifying shipping activities

In the case of an electing corporation, the tax imposed by section 11 shall be the amount equal to the sum of— (1) the tax imposed by section 11 determined after the application of this subchapter, and (2) a tax equal to— (A) the highest rate of tax specified in section 11, multiplied by (B) the notional shipping income for the taxable year.

(Added Pub. L. 108–357, title II, §248(a), Oct. 22, 2004, 118 Stat. 1450.)

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.

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The statutory text of 26 U.S.C. § 1352 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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26 U.S.C.
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1 — NORMAL TAXES AND SURTAXES
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Internal Revenue Code
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Internal Revenue Code — 26 U.S.C. § 1352