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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 tax scheme: shipping profits treated as a distinct business and computed separately when option exercised.</h1> A company operating qualifying ships must compute profits from that activity under the tonnage tax scheme only if it has validly exercised the statutory option; the shipping operations are treated as a distinct tonnage tax business and its profits are computed separately from other business income. Absent coverage or a made option, such profits are computed under the general income tax provisions.

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