### Question
How is the "cruise ship" defined?


### Answer
The term **cruise ship** is defined in *26 U.S.C. § 274* as follows -

> any vessel sailing within or without the territorial waters of the United States

#### Citation:
  - *26 U.S.C. § 274*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART IX-ITEMS NOT DEDUCTIBLE**

