Qualified Vessel [Internal Revenue] Law and Legal Definition
Pursuant to 26 CFR 3.11 (2) [Title 26 Internal Revenue; Chapter I Internal Revenue Service, Department of the Treasury; Subchapter A Income Tax; Part 3 Capital Construction Fund], the term Qualified Vessel means “any vessel--
(i) Constructed in the United States and, if reconstructed, reconstructed in the United States,
(ii) Documented under the laws of the United States, and
(iii) Which the person maintaining the fund agrees with the Secretary of Commerce will be operated in the U.S. foreign, Great Lakes, or noncontiguous domestic trade or in the fisheries of the United States.”
Legal Definition list
- Qualified Vessel [Internal Revenue]
- Qualified Tuition and Related Expenses
- Qualified Transportation Fringe
- Qualified Timber Property [Internal Revenue]
- Qualified Terminal Interest Property Trust
- Qualified Veterans’ Mortgage Bond
- Qualified Written Notice of Allocation
- Qualified Written Request
- Qualified-Terminable-Interest Property
- Qualifying Child (Income Taxes)
- Qualifying Cogeneration Facility
Related Legal Terms
- Accumulation plan [Internal Revenue]
- Actuarial Present Value [Internal Revenue]
- Agreement Vessel
- Airport Revenue [Aeronautics and Space]
- All Substantial Rights to a Patent [Internal Revenue]
- Alternate Payee [Internal Revenue]
- Alternate Payee to Qualified Domestic Relations Order
- American Vessel
- Approved Terminal or Refinery [Internal Revenue]
- Architectural and Transportation Barrier Removal Expenses [Internal Revenue]
