### Question
How does NORMAL TAXES AND SURTAXES define core qualifying activities?


### Answer
Under *26 U.S.C. § 1356*, **core qualifying activities** is defined as:

> activities in operating qualifying vessels in United States foreign trade

#### Citation:
  - *26 U.S.C. § 1356*
  - 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**

