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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 allocation: definite shares yield proportionate allocation; otherwise compute each operator's income as sole operator.</h1> Where a qualifying ship is operated by two or more companies by way of joint interest or by agreement for use and their respective shares are definite and ascertainable, each company's tonnage income equals a share proportionate to its interest; otherwise, subject to that rule, where two or more companies are operators the tonnage income of each is computed as if each had been the only operator.

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