### Question
How is the term transportation income defined?


### Answer
The term **transportation income** is defined in *26 U.S.C. § 863* as the following:

> 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**

