§ 1352. Alternative tax on qualifying shipping activities
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/usc/title-26/section-1352A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.)
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- Pub. L. 108–357, title II, § 248(a)
- 118 Stat. 1450
- section 248(c) of Pub. L. 108–357
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§ 1352
Alternative tax on qualifying shipping activities
Pub. L.Pub. L. 108–357, title II, § 248(a)
Stat.118 Stat. 1450
Pub. L.section 248(c) of Pub. L. 108–357
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