transportation income

(3)For purposes of this subsection, the term “transportation income” means any income derived from, or in connection with— (A)the use (or hiring or leasing for use) of a vessel or aircraft, or (B)the performance of services directly related to the use of a vessel or aircraft. (d)


26 USC § 863(c)(3)

Scoping language

None: Default is title Scope
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