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26 U.S.C. § 1352

Alternative tax on qualifying shipping activities

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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Citation
26 U.S.C. § 1352, Alternative tax on qualifying shipping activities, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463030
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Full text

In the case of an electing corporation, the tax imposed by section 11 shall be the amount equal to the sum of— a tax equal to—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.