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S. 1536IntroducedSenate · nowHousePresidentLawIn committee
Sec. 5 · S. 1536

Qualifying shipping activities

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Section 1356(b) of the Internal Revenue Code of 1986 (relating to qualifying shipping activities) is amended by striking activities in operating and inserting the carriage of goods (as defined in section 1 of the Carriage of Goods by Sea Act (46 U.S.C. 30701 note)) by.

Sec. 5: Qualifying shipping activities · Public Law Tracker