### Question
How is the term American aircraft defined?


### Answer
The term **American aircraft** is defined in *26 U.S.C. § 3121* as the following:

> an aircraft registered under the laws of the United States

#### Citation:
  - *26 U.S.C. § 3121*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 21-FEDERAL INSURANCE CONTRIBUTIONS ACT > Subchapter C-General Provisions**

