### Question
What is the definition of United States domestic trade?


### Answer
The definition of **United States domestic trade** is as follows in *26 U.S.C. § 1355*:

> the transportation of goods or passengers between places in the United States

#### Citation:
  - *26 U.S.C. § 1355*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter R-Election To Determine Corporate Tax on Certain International Shipping Activities Using Per Ton Rate**

