### Question
What does sanctioned whaling activities mean?


### Answer
**Sanctioned whaling activities** has the following meaning in *26 U.S.C. § 170*:

> subsistence bowhead whale hunting activities conducted pursuant to the management plan of the Alaska Eskimo Whaling Commission

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

