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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tonnage income computation: prescribed daily tonnage rates per ship determine taxable shipping income; no deductions allowed.</h1> Tonnage income for each qualifying ship equals the prescribed daily tonnage income, determined by net tonnage bands, multiplied by the days the ship is operated in the previous year. Tonnage is the figure in the certificate under section 115VX and includes deemed tonnage for slot or shared break bulk arrangements. Tonnage is rounded to the nearest hundred tons per the fifty ton rule. No deduction or set off is permitted in computing tonnage income under this Chapter.

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