space or ocean activity
Defined in 1 place of the United States Code.
The term “space or ocean activity” means—
(i) any activity conducted in space, and
(ii) any activity conducted on or under water not within the jurisdiction (as recognized by the United States) of a foreign country, possession of the United States, or the United States.
Source
- 2013–present26 U.S.C. § 863Internal Revenue Code · Special rules for determining source · in this section
The term "space or ocean activity" means—
(i) any activity conducted in space, and
(ii) any activity conducted on or under water not within the jurisdiction (as recognized by the United States) of a foreign country, possession of the United States, or the United States.
Such term includes any activity conducted in Antarctica.
Source
- 1994–201826 U.S.C. § 863Internal Revenue Code · Special rules for determining source · in this section