inland or intracoastal waterway of the United States

(2) Inland or intracoastal waterway of the United States The term “inland or intracoastal waterway of the United States” means any inland or intracoastal waterway of the United States which is described in section 206 of the Inland Waterways Revenue Act of 1978.

Source

26 USC § 4042(d)(2)


Scoping language

For purposes of this section
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