26 U.S.C. § 1352
Title 26
Chapter 1
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
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§ 1352. Alternative tax on qualifying shipping activities
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.
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