### Question
What is the definition of American vessel?


### Answer
The definition of **American vessel** is as follows in *26 U.S.C. § 3306*:

> any vessel documented or numbered under the laws of the United States

#### Citation:
  - *26 U.S.C. § 3306*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

