vessel or aircraft

(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)

Scoping language

For purposes of this subsection
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