qualifying vessel operator
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 1355 — for purposes of this subchapter
The term “qualifying vessel operator” means any corporation—
(A) who operates one or more qualifying vessels, and
(B) who meets the shipping activity requirement in subsection (c).
26 U.S.C. § 1359 — for purposes of this section
For purposes of this section, the term “qualifying vessel operator” includes any person who would be a qualifying vessel operator were such person a corporation.