### Question
How is the "American vessel" defined?


### Answer
The term **American vessel** is defined in *26 U.S.C. § 3306* as follows -

> any vessel documented or numbered under the laws of the United States

#### Citation:
  - *26 U.S.C. § 3306*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 23-FEDERAL UNEMPLOYMENT TAX ACT**

