### Question
How is the term northern portion of the Western Hemisphere defined?


### Answer
The term **northern portion of the Western Hemisphere** is defined in *26 U.S.C. § 4263* as the following:

> the area lying west of the 30th meridian west of Greenwich, east of the international dateline, and north of the Equator, but not including any country of South America

#### Citation:
  - *26 U.S.C. § 4263*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 33-FACILITIES AND SERVICES > Subchapter C-Transportation by Air > PART I-PERSONS**

