### Question
Can you define what United States flag vessel means?


### Answer
**United States flag vessel** is defined as the following in *26 U.S.C. § 1355*:

> any vessel documented under the laws of 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**

