### Question
What does transportation income mean?


### Answer
**Transportation income** has the following meaning in *26 U.S.C. § 863*:

> any income derived from, or in connection with—



(A) the use (or hiring or leasing for use) of a vessel or aircraft, or



(B) the performance of services directly related to the use of a vessel or aircraft

#### Citation:
  - *26 U.S.C. § 863*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter N-Tax Based on Income From Sources Within or Without the United States > PART I-SOURCE RULES AND OTHER GENERAL RULES RELATING TO FOREIGN INCOME**

