26 USC 1357
§ 1357 - Items not subject to regular tax; depreciation; interest
- § 1357 - Items not subject to regular tax; depreciation; interest
- CHAPTER 1— NORMAL TAXES AND SURTAXES › Subchapter R— Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate
- Notes
- Editorial Notes
- References in Text
- Statutory Notes and Related Subsidiaries
- Effective Date
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