cruise ship

(3) Definitions For purposes of this subsection— (A) North American area The term “North American area” means the United States, its possessions, and the Trust Territory of the Pacific Islands, and Canada and Mexico. (B) Cruise ship The term “cruise ship” means any vessel sailing within or without the territorial waters of the United States.


26 USC § 274(h)(3)

Scoping language

For purposes of this subsection
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