### Question
How does Tax Based on Income From Sources Within or Without the United States define United States source gross transportation income?


### Answer
Under *26 U.S.C. § 887*, **United States source gross transportation income** is defined as:

> any gross income which is transportation income (as defined in section 863(c)(3)) to the extent such income is treated as from sources in the United States under section 863(c)(2)

#### Citation:
  - *26 U.S.C. § 887*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART II-NONRESIDENT ALIENS AND FOREIGN CORPORATIONS > Subpart C-Tax on Gross Transportation Income**

