transportation income
Defined in 1 dictionary — U.S. Code
United States Code
26 U.S.C. § 863 — in this section
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.