26 USC 1356
§ 1356 - Qualifying shipping activities
- § 1356 - Qualifying shipping activities
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter R— Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 2005 Amendment
- Effective Date
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