### Question
How is the "deep seabed" defined?


### Answer
The term **deep seabed** is defined in *26 U.S.C. § 4496* as follows -

> the seabed, and the subsoil thereof to a depth of 10 meters, lying seaward of, and outside—


(1) the Continental Shelf of any nation

#### Citation:
  - *26 U.S.C. § 4496*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter F-Tax on Removal of Hard Mineral Resources From Deep Seabed**

