qualifying vessel operator
Defined in 2 places of the United States Code.
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.
Source
- 2005–present26 U.S.C. § 1359Internal Revenue Code · Disposition of qualifying vessels · for purposes of this section
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).
Source
- 2005–present26 U.S.C. § 1355Internal Revenue Code · Definitions and special rules · for purposes of this subchapter