### Question
How does Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate define qualified zone?


### Answer
Under *26 U.S.C. § 1355*, **qualified zone** is defined as:

> the Great Lakes Waterway and the St. Lawrence Seaway

#### Citation:
  - *26 U.S.C. § 1355*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter R-Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate**

