commercial cargo

(3) Commercial cargo (A) In general The term “commercial cargo” means any cargo transported on a commercial vessel, including passengers transported for compensation or hire. (B) Certain items not included The term “commercial cargo” does not include— (i) bunker fuel, ship’s stores, sea stores, or the legitimate equipment necessary to the operation of a vessel, or (ii) fish or other aquatic animal life caught and not previously landed on shore.


26 USC § 4462(a)(3)

Scoping language

For purposes of this subchapter
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