In the case of an electing corporation, the tax imposed by section 11 shall be the amount equal to the sum of—
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26 U.S. Code § 1352 - Alternative tax on qualifying shipping activities
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Statutory Notes and Related Subsidiaries
Effective Date
Section applicable to taxable years beginning after Oct. 22, 2004, see section 248(c) of Pub. L. 108–357, set out as an Effective Date of 2004 Amendments note under section 56 of this title.