sanctioned whaling activities
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “sanctioned whaling activities” means subsistence bowhead whale hunting activities conducted pursuant to the management plan of the Alaska Eskimo Whaling Commission.
Source
- 2005–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · for purposes of this section