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U.S Code last checked for updates: May 14, 2025
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Title 26
Subtitle A
Chapter 1
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
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