whaling expenses
Defined in 1 place of the United States Code.
For purposes of subparagraph (A), the term “whaling expenses” includes expenses for—
(i) the acquisition and maintenance of whaling boats, weapons, and gear used in sanctioned whaling activities,
(ii) the supplying of food for the crew and other provisions for carrying out such activities, and
(iii) storage and distribution of the catch from such activities.
Source
- 2005–present26 U.S.C. § 170Internal Revenue Code · Charitable, etc., contributions and gifts · for purposes of this section