qualifying vessel

(4) Qualifying vessel The term “qualifying vessel” means a self-propelled (or a combination self-propelled and non-self-propelled) United States flag vessel of not less than 6,000 deadweight tons used exclusively in the United States foreign trade during the period that the election under this subchapter is in effect.


26 USC § 1355(a)(4)

Scoping language

For purposes of this subchapter
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