(3) Transportation income 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. For purposes of the preceding sentence, the term “vessel or aircraft” includes any container used in connection with a vessel or aircraft.
26 USC § 863(c)(3)
None identified. Default scope is assumed to be the entire title.