### Question
What does American vessel mean?


### Answer
**American vessel** has the following meaning in *26 U.S.C. § 3121*:

> any vessel documented or numbered 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**

