commercial waterway transportation

(1) Commercial waterway transportation The term “commercial waterway transportation” means any use of a vessel on any inland or intracoastal waterway of the United States— (A) in the business of transporting property for compensation or hire, or (B) in transporting property in the business of the owner, lessee, or operator of the vessel (other than fish or other aquatic animal life caught on the voyage).


26 USC § 4042(d)(1)

Scoping language

For purposes of this section
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