Subchapter R –

Election To Determine Corporate Tax On Certain International Shipping Activities Using Per Ton Rate

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter R

Details

• Reference: Subchapter R
• Legend: Election To Determine Corporate Tax On Certain International Shipping Activities Using Per Ton Rate
• USCode Year: 2013

Provision Content

Prior Provisions

A prior subchapter R, consisting of section 1361, related to election of certain partnerships and proprietorships to be taxed as domestic corporations, prior to repeal by Pub. L. 89–389, §4(b)(1), Apr. 14, 1966, 80 Stat. 116, effective Jan. 1, 1969.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-1314 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-1314, find legal reference material, bibliographies and premiere content related to income taxes in the American Encyclopedia of Law, presenting a comprehensive view of the United States income taxes-specific issues, written by authorities in the field.

26-U.S.C.-1311 in the Legal Encyclopedia: Tax Liability

In this entry about 26-U.S.C.-1311, find legal reference material, bibliographies and premiere content related to tax liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax liability-specific issues, written by authorities in the field.

Part II – Mitigation of Effect of Limitations and Other Provisions in the Legal Encyclopedia: Taxation

In this entry about Part II – Mitigation of Effect of Limitations and Other Provisions, find legal reference material, bibliographies and premiere content related to taxation in the American Encyclopedia of Law, presenting a comprehensive view of the United States taxation-specific issues, written by authorities in the field.

26-U.S.C.-1311 in the Legal Encyclopedia: Liability

In this entry about 26-U.S.C.-1311, find legal reference material, bibliographies and premiere content related to liability in the American Encyclopedia of Law, presenting a comprehensive view of the United States liability-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle A/Chapter 1/Subchapter R/Section 1352 – Alternative Tax On Qualifying Shipping Activities
• Title 26/Subtitle A/Chapter 1/Subchapter R/Section 1353 – Notional Shipping Income
• Title 26/Subtitle A/Chapter 1/Subchapter R/Section 1354 – Alternative Tax Election; Revocation; Termination
• Title 26/Subtitle A/Chapter 1/Subchapter R/Section 1355 – Definitions and Special Rules
• Title 26/Subtitle A/Chapter 1/Subchapter R/Section 1356 – Qualifying Shipping Activities
• Title 26/Subtitle A/Chapter 1/Subchapter R/Section 1357 – Items Not Subject to Regular Tax; Depreciation; Interest
• Title 26/Subtitle A/Chapter 1/Subchapter R/Section 1358 – Allocation of Credits, Income, and Deductions
• Title 26/Subtitle A/Chapter 1/Subchapter R/Section 1359 – Disposition of Qualifying Vessels