port use
Defined in 1 place of the United States Code.
The term “port use” means—
(A) the loading of commercial cargo on, or
(B) the unloading of commercial cargo from,
Source
- 201326 U.S.C. § 4462Internal Revenue Code · Definitions and special rules · for purposes of this subchapter
The term "port use" means—
(A) the loading of commercial cargo on, or
(B) the unloading of commercial cargo from,
a commercial vessel at a port.
Source
- 1994–present26 U.S.C. § 4462Internal Revenue Code · Definitions and special rules · for purposes of this subchapter