26-U.S.C.-526

§526 – Shipowners' Protection and Indemnity Associations

Pathway

Title 26 > Subtitle A > Chapter 1 > Subchapter F > Part V > Section 526

Details

• Reference: Section 526
• Legend: §526 – Shipowners' Protection and Indemnity Associations
• USCode Year: 2013

Provision Content

There shall not be included in gross income the receipts of shipowners’ mutual protection and indemnity associations not organized for profit, and no part of the net earnings of which inures to the benefit of any private shareholder; but such corporations shall be subject as other persons to the tax on their taxable income from interest, dividends, and rents.

(Aug. 16, 1954, ch. 736, 68A Stat. 178.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-521 in the Legal Encyclopedia: Income Taxes

In this entry about 26-U.S.C.-521, 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.-508 in the Legal Encyclopedia: Tax Exemptions

In this entry about 26-U.S.C.-508, find legal reference material, bibliographies and premiere content related to tax exemptions in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax exemptions-specific issues, written by authorities in the field.

26-U.S.C.-513 in the Legal Encyclopedia: Taxation

In this entry about 26-U.S.C.-513, 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.

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